The range of manufactured products includes:

• eight types of buns;
• cupcakes;
• lamb products;
• cottage cheese;
• bagels.

Competition

Today in the city of “X” there are two bakeries and three mini-bakeries that specialize in the production of bread and similar products. Based on this, the opened mini-bakery will produce bakery products, which will make up 100% of its assortment. The main competitive advantage here is the sale of exclusively fresh baked goods.

Work format and taxation system

The “individual entrepreneur” option will be chosen here as the organizational and legal basis for the business. A simplified taxation system will be used to pay taxes. A specialized outsourcing company will maintain the company's accounting records. After all production processes are organized, the owner will keep records independently.

Operating mode

The mini-bakery will be open every day. The company's employees, in turn, will work in shifts, from 00.00 to 10.00 and on a two-by-two schedule. This applies to the baker and his assistant.

As for the manager and sales representative, they will work from 7.30 to 16.30 on a five-day work week. In this case, they will have alternate days off.

Payroll fund

There will be one manager and his salary will be 30 thousand rubles per month. There will be two bakers working and each of them will receive 22 thousand rubles per month (44 thousand rubles monthly). Also, the company will employ four baker assistants and each of them will receive 14 thousand rubles per month (56 thousand rubles, respectively). The sales representative's salary will be 22 thousand rubles per month. In total, 156 thousand rubles will be spent on employee salaries per month.

Equipment

To organize a mini-bakery, the following set of equipment is required:

1. Bakery oven – 34,794 rubles.
2. Proofing cabinet model ShRE 2.1 – 19,760 rubles.
3. Flour sifter model PVG-600M – 21,780 rubles.
4. Dough mixer model MTM-65MNA – 51,110 rubles.
5. Hearth sheets for HPE 700x460 (20 pcs.) – 584 rubles.
6. Exhaust hood 10x8 – 7,695 rubles.
7. Washing tub – 2,836 rubles.
8. Refrigerator cabinet model R700M – 24,420 rubles.
9. Pastry table model SP-311/2008 – 13,790 rubles.
10. Wall-mounted food table model SPP 15/6 – 3,905 rubles.
11. Portion scales model CAS SW-1-5 – 2,466 rubles.
12. Portion scales model CAS SW-1-20 – 2,474 rubles.
13. Shelving model SK - 6,706 rubles.
14. Trolley-stud model TS-R-16 for HPE hearth sheets – 17,195 rubles.

In total, the purchase of equipment will cost 226 thousand 283 rubles.

Product sales channels

Sales channels here mean small grocery stores that are located in city “X” and nearby populated areas. Sales of products through regional and federal retail chains are not expected.

Project development schedule

The time frame for launching a company in this case is two months. All stages associated with starting a business imply the personal responsibility of the business owner.

In the first month, the business is registered with the Federal Tax Service and stamps are ordered. Next, a current account is opened and a lease agreement for the production workshop is concluded. All necessary equipment for running a business is purchased, the premises are renovated in accordance with the requirements of the SES.

Over the next month, the entrepreneur receives approval from the SES to conduct business. The line is installed, commissioning is carried out and test baking is done. The formulation and technical specifications are being coordinated with Rospotrebnadzor. Recruitment of employees is underway. Agreements are concluded with suppliers and buyers.

Starting from the third month, the bakery is fully operational.

Registration of activities with the Federal Tax Service will cost 15,000 rubles.

The cost of redecorating the premises and bringing it into compliance with SES requirements: 100,000 rubles.

The purchase of equipment will cost 226,283 rubles.

Purchase of vehicles (bread van with 128 trays, GAZ-3302 car): 450,000 rubles.

The purchase of table equipment will require 30,000 rubles.

To create an inventory you will need 50,000 rubles.

You will need 150,000 rubles as working capital.

100,000 rubles are needed to connect to electrical networks, as well as to approve the technical specifications and technical specifications for the products.

The total amount of funds required to open a mini-bakery will ultimately be about 1,100,000 rubles.

Estimated financial performance of the business

Planned revenue for 2018

In accordance with the organizational plan, the start of the company’s activities is scheduled for March 2018. Self-sufficiency should occur around May of this year.

Planned economic indicators in 2019

The company's activities can be called seasonal, since the peak of sales will most likely be in September - November and from the beginning of March to the end of April. In other months, revenue may decrease.

Estimated payback period for the project: 2 years.

Expense part of the business

The costly part of the business includes the following expenses:

1.Production cost.

This includes the costs required to produce the product. These are, in particular, funds for purchasing flour, margarine, sugar, yeast and other ingredients.

2. Variable expenses.

This means employee wages, which directly depend on output and amount to twelve percent of revenue.

3. General expenses.

This expense item refers to expenses required by wages, social contributions, rent, expenses for fuel and lubricants, equipment repairs, communal payments and other expenses.

Project Risk Analysis

The implementation and further operation of the bakery is complicated by a number of negative aspects and risks. To determine the degree of influence of these factors, a detailed analysis of them is required. This is determined through an expert threat assessment. Also, a detailed study of the problem allows you to see the degree of influence of risks.

Possible risks when doing business

1.Increasing the cost of raw materials

This problem will undoubtedly lead to an increase in product costs and a decrease in profit margins. This risk can be compensated by increasing the selling price or by revising weight requirements. To prevent this problem, it is important to constantly study the supplier market and look for the most advantageous offers.

2.Emergence of new competitors

If new competitors appear, sales volume may decrease significantly. In order to protect the enterprise from this risk, it is recommended to maintain customer loyalty and try in every possible way to differentiate itself from competitors.

3.Decreased sales during a certain season

The problem can lead to decreased sales and increased employee costs. This risk can be overcome through competent marketing policies.

Conclusion

It is obvious that all external and internal risks in business negatively affect profits. These difficulties are significantly mitigated by developing a strategy crisis management. It is also important to maintain the company's positioning in the market. Great importance has constant contact with the consumer, studying his preferences for the offered assortment.

Relevance of a mini-bakery business plan

The main message in the bakery market is healthy eating, naturalness and freshness. Today, the most in demand are bakeries operating in supermarkets, where sales are quite high due to good traffic. According to information from the Information and Analytical Center "Informconfectioner", since 2010, the popularity of private mini-bakeries has been growing due to a wide range and exclusive products.

Even if we take into account the intense competition in the industry as a whole, the niche of bakery and butter products is still poorly filled. This is due to the fact that large enterprises focused more on the production of bread rather than bakery products. At the same time, they cannot cope with competition in supermarkets where their own baked goods are sold. Along with this, the latter cannot present a wide range of products, since this is of secondary interest to buyers. At the same time, the products of large factories are not sold in full in supermarkets.

As a result, private mini-bakeries benefit significantly, since they sell a sufficient amount of bakery products and are able to satisfy the needs of even the most sophisticated customers. Having understood the value of the consumer and established a sales system, an entrepreneur with the help of a private mini-bakery can receive consistently high profits with minimal risks.

Conclusion

Using non-traditional (even borrowed) recipes for baked goods, you can successfully conquer a certain market segment. The niche for such products is now quite free, so any mini-bakery has all the prerequisites for development.

Next, you will be presented with a business plan for opening a mini-bakery. He contains detailed description all the stages that a new entrepreneur needs to go through. It also provides all economic calculations for the implementation of the project, projected costs and income. In addition, the business plan describes some organizational aspects of running entrepreneurial activity. A business plan for a mini-bakery can be used as a visual aid or for presentation to a potential investor.

Mini-bakery business plan: project description

The idea of ​​the project is to justify the feasibility of opening a mini-bakery in the city of I. (population about 300,000 people) and obtaining investment for its opening.

It is worth noting that currently several bakeries and mini-bakeries are already operating in the city of I. The competitive advantage of our establishment is the obviously different and wider range of products sold, as well as the sale of only freshly baked products.

Some organizational aspects of conducting activities

To carry out business activities, opening is required legal entity. The recommended form is “Limited Liability Company”. The most convenient and profitable form of taxation is the simplified tax system (simplified taxation system). Maintaining accounting and tax accounting will be outsourced to a specially hired specialist.

Staff

Manager (business owner)
Senior Baker
Baker's assistants
Salesman

The mini-bakery will be open daily. The establishment's operating hours will differ for different categories of employees. Thus, bakers and other workers directly involved in the production of bakery products will work at night, from 0.00 to 10.00. The night shift works on a 2x2 schedule. The day shift, which consists of a manager and a sales representative (seller) and is directly involved in product sales, works from 8.00 to 17.00. Work schedule - 5x2, weekends - floating.

Necessary equipment

To operate a mini-bakery, you will need the following equipment:

Name		Price, rub
Bakery oven HPE 500
Proofing cabinet ShRE 2.1
Flour sifter PVG 600M
Dough mixer MTM 65MNA
Hearth sheet for HPE 700x460
Exhaust umbrella 10x8
Single-section washing bath
Two-section washing bathtub VM-2/4 e
Refrigerated cabinet R700M
Pastry table SP 311/2008
Wall-mounted food table SPP-15/6
Portion scales CAS SW 1 5
Portion scales CAS SW 1 20
SK rack
Trolley-stud for HPE TS R 16

Note: sales of products will take place through retail chains of stores located in the city of I., therefore our own commercial premises not provided. There are no plans to enter federal and regional retail chains in the first year of the enterprise’s existence.

Work schedule during the preparatory period

Stage name
Registration with tax authorities, production of a stamp
Opening an account
Conclusion of a rental agreement
Payment for equipment
Carrying out repair work
Coordination with regulatory authorities
Line installation, installation supervision, commissioning, test baking
Coordination of recipes, technical conditions,
Work with personnel
Purchasing necessary products
Opening of the establishment
Conclusion of contracts
Start of activity

Explanation of the table: As can be seen in the table presented, preparatory stage, the period leading up to the launch of the project takes two months. The preparatory stage is scheduled for ten days. All responsibility for the implementation of the stages of the plan, as well as all necessary financing, lies with the project owner.

Expenses

Expense item	Amount of expenses, rub.
Registration of activities with tax authorities, production of a stamp
Carrying out repair work
Purchasing the necessary equipment
Purchase of vehicles (bread van GAZ-3302)
Purchase of inventory
Search and training of personnel
Creating a product stock
Financing the project until it reaches payback
other expenses

Projected financial indicators for 2013 (Graph 1)

Projected financial indicators for 2014 (Graph 2)

Explanation of the schedules: According to the plan, the start of the mini-bakery is scheduled for the first ten days of May 2013. The company will reach self-sufficiency in July 2013. It is worth noting that the activities of the mini-bakery are seasonal. The greatest revenue is achieved in the autumn (September - November) and spring periods (March - May). In the remaining periods, there is a decrease in revenue.

The expense portion is traditionally divided into two components for such categories of business:

• Product cost
• General expenses, including wages, taxes, administrative, utility and other expenses

Revenue distribution in 2013-2014

Cost price
Employees' salaries (depending on output)
Volume of fixed expenses
Profit before tax

Payback calculation

• Project start: March 2013
• Start of current activities: May 2013
• Reaching break-even point: July 2013
• Estimated revenue achieved: August 2013
• Project payback date: January 2015
• Project payback period: 23 months.

Prepared by the editors: “Business GiD” Use of the material is prohibited without the written consent of the administration.
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* The calculations use average data for Russia

1. PROJECT SUMMARY

The goal of the project is to create a bakery in Rostov-on-Don. The bakery is focused on producing bakery products in small batches. Price segment – ​​premium. The basis of the assortment is handmade products, mostly non-traditional: with the addition of vegetables, whole grains, and so on.

Sales are carried out through the bakery’s own sales area, as well as through city restaurants in the corresponding price segment.

The competitiveness of the project is based on the originality of recipes and finished products, as well as a low level of competition in this segment. Despite the difficult economic situation in the country and the declining solvency of the population, the premium segment is traditionally the most resistant to negative influences market.

The invested funds are aimed at purchasing fixed assets (bakery equipment, commercial equipment), organizing a start-up advertising campaign, as well as for the formation of a working capital fund, which covers the losses of the enterprise until it reaches payback.

The main indicators of the project's effectiveness are given in Table. 1.

Table 1. Key performance indicators

2. DESCRIPTION OF THE COMPANY AND INDUSTRY

According to experts, the Russian bakery market is developing at an accelerated pace and has significant potential for growth and development in the near future, while the markets of Western countries are in a state of stagnation.

The main global trends include the following. In the coming years, demand and supply for bakery products are expected to increase in certain countries South Africa. Also, active growth in supply is expected in a number of countries such as China, Vietnam and Turkey, while demand in these countries is at a fairly low level. A distinctive feature of demand in these countries is its shift in focus from the consumption of unpackaged products to products in convenient packaging. In developed countries, there is weak market growth or stagnation - for example, in the UK, Germany, New Zealand and others.

The demand for handmade products is growing. This trend is largely characteristic of the Russian market today. It provokes the opening of a large number of so-called “bread boutiques” - authentic bakeries in the “luxury” and “premium” segments.

“Healthy products”, “without additives or preservatives,” hypoallergenic, whole grain, and others, have recently become characteristic of the European market. Separately, we can note such a popular positioning as “eco-friendly packaging”, which does not directly relate to the properties of the product itself, but also refers to the class of environmental friendliness. Taste preferences typical for Europe are: natural taste, natural taste using olive oil, garlic taste; Sunflower seeds, cheese, and rosemary are often used.

The decline in demand for traditional bakery products in Europe was partly influenced by the growing popularity of the snack format, that is, products in convenient portioned packages. These include, for example, porridge instant cooking, breakfast cookies, cereal bars and other products. Manufacturers of bakery products, in order to increase competitiveness, are beginning to produce ready-made toasts and crackers as the most suitable products for breakfast.

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The high demand for dietary products in Europe is also due to the fact that residents of some countries suffer from excess weight, as a result of which they adhere to various diets, most of which involve the absence of flour products in the diet. Analysts include the UK, Ireland and Poland as such countries. According to surveys conducted by analysts, 65% of Britons believe that proteins help them feel fuller for a longer time; 54% believe that high protein content in foods helps control weight; 44% purchase products with a higher protein content as healthier.

An interesting feature of the European market is that sweet bread is considered a much healthier alternative to such treats as cakes, sweets, ice cream and so on. This feature allows bakery product manufacturers to create new types, such as brioche or fruit bread, products containing berries, chocolate slices and others. At the same time, to enhance the marketing effect, a variety of cereals, sunflower seeds, pumpkin seeds, flax, and oatmeal are used in production.

The opposite of fruit bread can be considered baked goods with the addition of vegetables - peas, carrots, sweet peppers, tomatoes. Such products are also considered healthy, and the packaging indicates that they are enriched with minerals, vitamins, dietary fiber, have a low glycemic index, and so on.

In Russia, bread has historically been one of the main products in the diet of the population, which is treated with special reverence; it also falls into the category of essential products. Despite a slight decrease in consumption growth rates, the bakery products market continues to grow.

For the most part, the Russian market follows the main trends of the markets of developed countries, but with less intensity. Handmade bread, luxury bakeries and unusual flavors are becoming increasingly popular, but traditional types of baked goods remain the undisputed market leaders (90% of the total market volume). The reasons for this: the lack of global marketing campaigns of manufacturers (and the lack of mass production of non-standard products) and the high cost of non-traditional products with the decreasing solvency of the population. In 2015, the production of traditional varieties increased by 1.3%, and the production of non-traditional varieties by 7%.

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According to a study by Mintel analysts, the majority of new products launched in Russia in 2014-2015 are positioned as non-GMO products that support heart function and normalize digestion. The leader in taste preferences is natural taste without flavorings; Also popular are products with raisins, flax seeds, sunflower seeds, sesame seeds, and garlic.

The growing interest in Russia in a healthy lifestyle, which came from Europe, is today one of the main drivers of industry growth. On the one hand, it leads to a limitation in the consumption of traditional bakery products, on the other hand, it stimulates the development of the industry towards the development of new directions and the creation of new products.

Over the past decade, the volume of bakery products production in the country has decreased from 8 million tons per year to 6.6 million tons. Unlike most food products, during periods of crisis the demand for the industry's products increases. This is due to the fact that bread is a nourishing, high-calorie product at a low cost. For example, during the 2008 crisis, the demand for bakery products increased significantly, and after the economic situation stabilized, it decreased.

Figure 1. Supply of traditional types of bread per capita, kg per person per year

Some of the growth drivers for the industry were the annexation of Crimea. In this region, the production of bakery products is 50 thousand units per year. IN last years Bread consumption in the Northwestern Federal District has decreased significantly, which is likely due to the high cost of production due to the distance from grain-producing regions.

According to RBC research, in Russia, especially in the capital regions, products from small bakeries producing so-called handmade bread are gaining popularity. Demand is growing not only from individuals, but also from restaurants who want to have high-quality baked goods in their assortment.

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In addition to small bakeries, which can be classified as small or micro-businesses, large retailers such as Auchan, Okay, Perekrestok and others have their own bakeries producing non-traditional products. At the same time, small industries strive to improve quality and use original recipes.

According to market participants, the daily revenue of a small point selling handmade bakery products can reach 50-60 thousand rubles on weekdays and 140-150 thousand rubles on weekends with a margin of 75%.

Using the example of a number of “handmade” bakeries that opened in the capital’s regions in 2014-2016, we can talk about the following indicators. The volume of investment costs is 7-9 million rubles. Operating expenses – 3.5-3.7 million rubles, the main part of which is rent. The rest is utility bills, wages, raw materials, packaging and logistics. The revenue is 3.8-4.0 million rubles. Thus, profit (before taxes) is 100 thousand rubles per month in the worst scenario, and 500 thousand rubles in the best scenario.

A big problem for bakeries in the high price segment today is the quality of raw materials, primarily flour. Capital bakeries purchase flour from fairly remote regions - for example, in Perm, Orenburg, but the stability of quality varies from batch to batch.

According to market participants, the most effective business model for a small bakery is a combination of wholesale and retail distribution channels. Creating your own retail network certainly requires considerable expenses, but significantly increases profitability. In some cases, we can talk about doubling it.

One of the main problems for small bakeries can be the small range of products offered. Given this factor, bakeries cannot always satisfy the demand for non-traditional products, which, in fact, are quite diverse.

To summarize, we can say that the bakery products market in Russia has growth prospects. If the economic situation stabilizes, the demand for traditional products may fall, and the demand for non-standard ones may increase. This will affect, first of all, the increase in market volume in monetary terms.

Thus, taking into account all market trends, the project seems highly promising. In order to implement it, a new business entity is created. At the time of writing the business plan, the company does not have a history or any financial results.

The location of the bakery is Rostov-on-Don, administrative center Southern federal district and Rostov region, the largest economic, industrial, Cultural Center South of Russia, an important transport hub. The population of the city is 1.1 million people, the population of the Rostov agglomeration is 2.16 million people.

The bakery is organized in rented premises in the city center, in close proximity to the intersection of major transport routes, which makes it accessible to residents of various areas of the city. The bakery has its own sales area. However, the main sales volume comes from sales of products to premium segment restaurants.

3. DESCRIPTION OF GOODS AND SERVICES

The bakery produces pan and hearth bakery products, mainly of non-traditional type; some of them are positioned in the segment of products for healthy eating. Wheat and rye-wheat, as well as yeast products are produced. All products are made exclusively from natural ingredients, without GMOs, and without added dyes, flavors or other additives.

The production uses ingredients from local producers - farms in the Rostov region, purchased directly. Production includes a full technological cycle, from sifting and loosening flour, kneading dough, to baking in the oven Italian made, ensuring high quality of finished products by blowing hot air onto the rotating cart.

The recipe for all products is completely original, developed by the initiator of the project, who has a culinary education and many years of experience in the catering industry.

The bakery's assortment includes more than 60 items, which can be grouped into several main categories. Since the main distribution channel is wholesale supplies to restaurants, the calculations show the wholesale price; income and expenses of a retail point of sale are determined by the average receipt.

Table 2. Bakery assortment

	Name	Description
	Assorted hearth bread (wheat, rye-wheat)	High quality traditional hearth bread assorted, weight 600 g
	Ciabatta with sun-dried tomatoes	Italian wheat bread with olive oil and sun-dried tomatoes, weight 350 g
		Bread made from wholemeal wheat flour with particles up to 1.5 mm, which allows you to preserve maximum taste and vitamins, weight 500 g
	French baguette	A classic baguette with a crispy crust and soft inside. Weight – 250 g
		Wheat bread with assorted sunflower seeds, flax and sesame seeds, weight 600 g
	Assorted croissant	Classic French croissant in the shape of a crescent, made of puff pastry and high-fat butter with various jam fillings, assorted, weight 70 g

Table 3. Production costs and selling price

	PRODUCT/SERVICE	COSTS PER UNIT, rub.	TRADE MARKUP, %	UNIT COST, rub.
	Assorted hearth bread
	Ciabatta with sun-dried tomatoes
	Assorted whole grain bread
	French baguette
	Assorted hearth bread with seed additives
	Assorted croissant
	Average retail receipt

For retail customers, products are packaged in branded paper bags with the bakery logo and contact information. Delivery to wholesale customers is carried out using the personal vehicle of the project initiator.

4. SALES AND MARKETING

The range of project products is given in Section. 3. Price segment – ​​premium. The target audience– men and women with a high level of income (from 60,000 rubles per month), aged 30-50 years, mostly married with children.

Products are sold both wholesale and retail. Retail sales are carried out through our own point of sale - a sales area at the bakery; The project also cooperates with an online food delivery service. In general, retail sales account for up to 25% of the total volume, of which 15% is own retail, 10% is delivery service. Wholesale sales involve selling products to high-end restaurants. The retail margin is significantly higher than the wholesale one, which in monetary terms neutralizes the difference in sales volumes in physical terms.

Promotion is carried out both using online tools and traditional offline advertising. Advertising articles are published in the most popular glossy magazines dedicated to leisure and style. The articles highlight the production process, positioned as “ handmade”, photographs of production are published, and the beneficial properties of “handmade bread” are described.

A website is used as online tools, as well as advertising pages on social networks (fb.com) and services (Instagram). Interesting bakery news is published culinary recipes, competitions and sweepstakes are held. Photos of the production process, finished products, and photographs of visitors are published on Instagram. There are also photo competitions from bakery clients under the slogan “Bread on the family table.”

An important promotion channel is also the online delivery service, which actively advertises its services using banners (billboards), video advertising and Internet tools.

The main factors for the success of the project include:

Original recipes for the entire range

High product quality due to the high quality of all components: recipes, ingredients, equipment, personnel work

Quality stability

The location of the bakery is convenient for retail customers

The demand for bakery products does not have a pronounced seasonality, but may have local fluctuations - depending on weather conditions, public holidays, and so on. A slight decrease in the consumption of bakery products is observed in the warm season, and a significant increase in demand is observed during the New Year holidays.

A study of the competitive environment showed that the level of competition in the city in this price segment is low. Of the enterprises that can be considered as direct competitors, today there are four cafe-bakeries on the market with small production volumes, selling products only through their own retail. In addition, two larger bakeries operate, which have a similar positioning to the project; one of them has its own retail network, the second sells products both wholesale and retail, that is, it has a business model similar to the project. The price levels of all competitors are comparable. At the same time, mini-bakeries are focused on one specific area of ​​the city in which they are located. The range of large bakeries is based on more traditional products. Thus, the project is in favorable competitive conditions.

Table 4. Planned sales volumes, pcs./month.

	PRODUCT/SERVICE	AVERAGE PLANNED SALES VOLUME, units/month.	PRICE PER UNIT, rub.	REVENUE, rub.	VARIABLE COSTS, rub.
	Assorted hearth bread
	Ciabatta with sun-dried tomatoes
	Assorted whole grain bread
	French baguette
	Assorted hearth bread with seed additives
	Assorted croissant
	Average retail receipt
			Total:	3 083 150

5. PRODUCTION PLAN

The bakery is located in rented premises in a shopping center in the central part of the city. total area premises - 75 m2, of which 54 m2 is allocated directly for production, the rest is a sales area and auxiliary premises. The premises have all connected communications and meet all sanitary standards.

The equipment is purchased from a federal level supplier that provides solutions for food production"Full construction". Thus, delivery, installation and commissioning of equipment is carried out by its supplier; The supplier also provides staff training. The duration of the process - from order and payment to the finished line - is 4 weeks.

The equipment set provides the following processes:

Sifting, loosening flour

Kneading dough

Dividing and forming dough pieces by machine

Final proofing of dough pieces in the proofing cabinet

Baking in an industrial rotary oven

The equipment supplier also provides project development services engineering communications and room design. Finishing work carried out by a construction team from Rostov-on-Don in accordance with the provided project. Trade equipment is purchased from a regional supplier.

Ingredients for the project's products are purchased only from regional producers - farms. All purchased products undergo strict incoming quality control, since the quality of the finished product depends on its properties, which is one of the main factors in the competitiveness of the project.

Delivery of products to restaurants is carried out by the project initiator, using his own car. Collection and delivery of products to clients of the delivery service is carried out by the service on our own. Retail customers purchase products in the sales area of ​​the bakery.

6. ORGANIZATIONAL PLAN

The entire project implementation process can be divided into three main stages: the preparatory stage, the growth stage and the maturity stage. The exit stage is not considered at the stage of writing a business plan. The decision to exit the market is made by the project initiator based on a detailed analysis of the economic situation, competitive environment, financial results of the project and other factors.

The preparatory stage lasts 4 weeks. During this time, delivery, installation and commissioning of equipment is carried out. At the same time, a launch advertising campaign is being carried out, as well as personnel selection.

The maturity stage implies the active development of the project, the formation of a pool of regular customers, up to reaching the planned sales volumes. After this, the maturity stage begins, working within the planned financial indicators.

Individual entrepreneur was chosen as the legal form of the project. A mixed form of taxation can be applied to the project - for wholesale trade STS, for retail trade through your own outlet - UTII. However, in order to simplify reporting, a single form of taxation has been adopted - the simplified tax system with the object of taxation “income minus expenses” (rate 15%). You can read more about choosing a legal form and taxation of bakeries

All management and administrative functions are performed by the project initiator. He has all the necessary skills in the field of entrepreneurship, as well as culinary education and many years of experience in this field. The organizational and legal form is simple - all employees are directly subordinate to the project initiator. The functions of the deputy manager are performed by the administrator, who controls the work of the sales floor and also accepts orders from wholesale clients.

The production schedule is a five-day work week, from 09.00 to 18.00. The opening hours of the trading floor are daily, from 10.00 to 21.00.

Production workers – bakers and auxiliary workers – are subject to particularly stringent selection requirements. At least five years of experience in the bakery industry is required, as well as meeting the requirements for personal characteristics: responsibility, desire to learn.

Table 5. Staffing and wage fund

	Job title	Salary, rub.	Number, persons	Payroll, rub.
Administrative
	Accountant
	Administrator
Industrial
	Production worker
Trade
	Salesperson
	Total:			RUB 196,000.00
	Social Security contributions:			RUB 58,800.00
	Total with deductions:			RUB 254,800.00

7. FINANCIAL PLAN

Financial plan The project is drawn up for a five-year period and takes into account all income and expenses of the project. Revenue refers to revenue from operating activities. Income from investment activities, as well as from the sale of fixed assets, is not provided for in the financial plan. Revenue from the first year of project implementation – 29.0 million rubles; net profit after taxes – 11.4 million rubles. Revenue for the second year and subsequent years is 36.7 million rubles per year, net profit is 15.6 million rubles.

Investment costs – 4.6 million rubles. The main cost items are the acquisition of fixed assets, finishing work, as well as the formation of a working capital fund, which covers the losses of the project until it reaches payback. The project initiator’s own funds are 2.5 million rubles. The lack of funds is planned to be covered by attracting a bank loan for a period of 36 months at 18% per annum. The loan is repaid monthly in annuity payments, with a credit holiday of three months.

Table 6. Investment costs

	NAME	AMOUNT, rub.
Real estate
	Planning and interior design
	Finishing work
Equipment
	Bakery equipment
	Retail store equipment
Intangible assets
	Website development
Working capital
	Working capital
	Total:	RUB 4,555,604
	Own funds:	RUB 2,500,000.00
	Required borrowed funds:	RUB 2,055,604
	Bid:
	Duration, months:

Variable (production) costs include costs for the purchase of raw materials and their delivery, for electricity and water used in the production process, as well as for the purchase of packaging for retail sales(Table 7).

Table 7. Variable costs

	PRODUCT/SERVICE	COSTS PER UNIT, rub.	TRADE MARKUP, %	UNIT COST, rub.
	Assorted hearth bread
	Ciabatta with sun-dried tomatoes
	Assorted whole grain bread
	French baguette
	Assorted hearth bread with seed additives
	Assorted croissant
	Average retail receipt
			Total:

Fixed costs include rent, utilities, advertising and a number of other costs, including depreciation. The amount of depreciation charges is determined linear method, based on the useful life of fixed assets and intangible assets of five years (Table 8).

Table 8. Fixed costs

A detailed financial plan is given in Appendix. 1.

8. EVALUATION OF EFFECTIVENESS

The assessment of the effectiveness and investment attractiveness of the project is carried out on the basis of a detailed analysis of the financial plan, as well as simple and integral performance indicators (Table 1). To account for changes in the value of money over time, the discounted cash flow method is used. The discount rate is taken at the level of the risk-free rate - the yield on long-term government bonds is 10%.

Simple (PP) and discounted (DPP) payback period is 7 months. Net present value (NPV) – 5.4 million rubles. Internal rate of return (IRR) – 19%. Profitability index (PI) – 1.19. All these indicators indicate the effectiveness of the project and its fairly high investment attractiveness.

9. WARRANTY AND RISKS

To assess all risks associated with the implementation of the project, all internal and external factors are assessed. Internal risk factors include everything that can negatively affect the quality of the product: recipe, equipment operation, personnel work, ingredients. Constant monitoring of these factors by the project initiator allows minimizing risks.

TO external factors can be attributed, first of all, to the actions of competitors - both existing and potential new players. Price struggle is unusual for this price segment, therefore, presumably, the struggle will take place in the area of ​​improving the assortment, offering new products, and also improving the quality of service. This scenario does not pose a threat to the project, since the project initiator has the necessary skills to continuously improve the product range. The level of service to retail clients is at a very high level. In addition, during the growth stage, active formation of a pool of regular customers is envisaged.

10.APPLICATIONS

ANNEX 1

Financial plan

Denis Miroshnichenko
(c) - portal of business plans and guides for starting a small business

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• Product Description
• Selection of premises
• Supplier search
• Marketing plan (sales)
• Financial plan
• Which OKVED to choose
• Production technology
  • • • Similar business ideas:

Business plan for opening a mini-bakery for the production of bread and bakery products, with a production capacity of 878 kilograms of finished products per day (12 hours).

How much money do you need to open a mini-bakery?

According to preliminary calculations, opening a mini-bakery in a rented premises will require investments of 2,613,000 rubles:

• Basic equipment (rotary oven, refrigerated cabinet, etc.) - RUB 963,000.
• Auxiliary equipment (racks, inventory) - RUB 150,000.
• Repair and arrangement of the premises - 300,000 rubles.
• Truck (Gazelle) - 700,000 rub.
• Advertising budget - 100,000 rubles.
• Legal registration faces, permitting documentation- 100,000 rub.
• Costs for launching the project and other expenses - 100,000 rubles.
• Reserve fund - 200,000 rubles.

Product Description

The production capacity of our mini-bakery will be (12 hours):

• Pan bread (0.5 kg) - 1000 pieces
• Sliced ​​loaf (0.3 kg) - 800 pieces
• Pies with filling (0.1 kg) - 700 pieces
• Village loaf (0.68 kg) - 100 pieces

In one 12-hour working day, the enterprise will produce 878 kg of bakery products. The average selling price will be 32 rubles per kilogram of finished products. Thus, the estimated cash turnover of the bakery will be 28,096 rubles per day or 842,880 rubles per month.

Download business plan for a mini-bakery

Selection of premises

Our enterprise will be located in a separate production premises area 85 sq. meters. Of this area 50 sq. m. will be the production workshop itself (baking and molding workshop), the rest will be allocated for a warehouse of raw materials, a staff room and utility rooms. The rent will be 45,000 rubles per month. The premises will comply with all Sanitary rules and standards specified in SanPiN 2.3.4.545-96 “Production of bread, bakery and confectionery products.” All communications, including water supply (hot and cold), electricity, ventilation and sewerage, are in good condition. A fire alarm system has been installed. The walls up to 2.5 meters in height are tiled, the rest is painted with non-toxic paint. The room does not need major renovation. Only cosmetic repairs are needed, for which it is planned to spend no more than 300,000 rubles. The main costs will be associated with the purchase of equipment and production inventory.

What equipment to choose for a mini-bakery

The basic set of baking equipment will include:

• electric rotary oven (RUB 460,000)
• proofing cabinet (RUB 250,000)
• refrigerated cabinet (RUB 40,000)
• dough mixer with a rolling bowl for 140 liters (RUB 100,000)
• trolley for rotary kiln (RUB 35,000)
• flour sifter (RUB 23,000)
• rolling bowl from of stainless steel for 140 liters, 3 pcs. (RUB 55,000)

total cost set of basic equipment will amount to 963,000 rubles. In addition, some of the funds will be used to purchase additional equipment: shelving, loaf rollers, a pastry table and equipment.

Supplier search

Currently time is running search for suppliers of raw materials and ingredients for baking products. First of all, you will need to arrange a supply of: premium flour, vegetable oil, sugar, salt, compressed yeast, stabilizers, food additives and thickeners. All raw materials and ingredients are planned to be supplied from local wholesale suppliers and farms. IN staffing table mini-bakeries will include: technologist (1 person), bakers (4 people), general workers (2 people), production manager (1 person), sales manager (2 people), driver (2 people). Accountant services will be outsourced. The total wage fund will be 160 thousand rubles per month.

Which tax system to choose for opening a mini-bakery

It is planned to register a limited liability company (LLC) as an organizational and legal form. You will also need to open a bank account to receive and send payments by bank transfer. The simplified taxation system (STS) will be used as a taxation system, 15% of the enterprise’s profit. Licensing and certification of bakery products is not required. However, you will need to obtain a declaration of conformity for manufactured products. Services for obtaining these documents will be ordered from a specialized company.

Marketing plan (sales)

The sale of bread and bakery products is planned to be carried out within one region (within a radius of 50 km). Literally 10 km from our enterprise is located Big City with a population of 550 thousand inhabitants. Despite the great competition among bakery industries big size population makes it virtually guaranteed to find sales for our products. Potential distribution channels include:

• Intracity retail chains
• Specialized trade kiosks selling bread and bakery products
• Confectionery departments
• Cafes and restaurants

Sales managers will be hired to conclude contracts with potential customers. Their responsibilities will include daily face-to-face meetings with management. retail outlets and catering establishments.

Financial plan

Let's move on to calculating the main indicators of economic efficiency of a mini-bakery with a productivity of 878 kg of finished products per day. Fixed monthly expenses

• Rent - 45,000 rub.
• Salary + insurance contributions - 208,000 rubles.
• Utility costs - 50,000 rubles.
• Advertising - 20,000 rub.
• Fuel and lubricants - 30,000 rub.
• Other expenses - 20,000 rubles.

Total - 373,000 Variable expenses

• Raw materials and ingredients - 25% of production volume or 210,000 rubles. per month.

Enterprise cost structure

Income The calculation of gross and net profit is presented in the table - forecast of income and expenses of a mini-bakery:

How much can you earn from a mini-bakery?

Thus, the net profit at the end of the month of operation of the enterprise will be 220,989 rubles. The profitability of a mini-bakery with these indicators is 38%. The return on investment, taking into account the period of reaching design capacity (6-8 months), will occur after 17 - 19 months of operation of the bakery. What is the optimal indicator of a business plan?

We recommend download business plan for a mini-bakery, from our partners, with a quality guarantee. This is a full-fledged, ready-made project that you will not find in the public domain. Contents of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions

Step-by-step plan for opening a mini-bakery

To start any business, the first steps, of course, are drawing up a business plan, finding initial capital and monitoring the consumer market. Ultimately, it is the demand for your products that will determine the profitability of the project. So, step by step plan opening a mini-bakery consists of:

1. Search starting capital. In addition to your own funds, you can turn to a bank for help to issue a loan; there are also certain government programs to stimulate small businesses.
2. Registration of an enterprise, which includes choosing a form of ownership and taxation system.
3. Search for premises.
4. Business model of the future bakery - marketing research in a niche, development of a unique concept, plan for starting work.
5. Designing a future establishment - depending on whether you rent a ready-made premises or develop it yourself.
6. Purchase of necessary equipment and furniture.
7. Preparation of equipment - installation supervision and commissioning work.
8. Personnel selection and training.

What equipment to choose for a mini-bakery

The minimum set of equipment for a mini-bakery includes an oven in which the products will be baked, a machine for kneading dough, a flour sifter and a proofer in which the dough will ripen. It is also necessary to take care of the method of delivery of finished products. At the beginning of your business, you can purchase domestically produced equipment, and later, as your business develops, you can purchase more reliable and modern equipment. Initial equipment for a mini-bakery:

1. Dough mixer MTM-65MNA.
2. KhPE-750 oven.
3. Proofing cabinet ShRE-2.
4. Sifter PVG-600.

In addition to the main equipment, you will need tables for cutting dough, trolleys for finished products, and to automate production - a dough sheeting machine.

Which OKVED to choose

According to the new species classifier economic activity OKVED-2, instead of code 15.81, code 10.71, 10.71.1 is used - “Production of bread and non-durable bakery products.”

Documents required to open a mini-bakery

Add to list necessary documents includes a document on registration of an individual entrepreneur, permitting documentation, and a current account. Opening a current account is necessary for making settlements with entrepreneurs, owners retail chains, shops and cafes.

Do you need permits to do business?

The sale of food products is prohibited without the appropriate permits. TO permitting documents relate:

1. The decision of the sanitary and epidemiological station for production, issued free of charge.
2. Permission from sanitary and epidemiological supervision for manufactured products based on the presence of a conclusion issued by Rospotrebnadzor.
3. Fire inspection report.
4. Certificate of product conformity.

Production technology

When producing baked goods, pay special attention to the quality of raw materials, especially flour. It should be only the first grade and purchased immediately before the start of production of each new batch, since flour is a product with a limited shelf life. All other raw materials: sugar, yeast, butter, flavorings, salt, also purchase only from trusted suppliers who are responsible for the quality of the products supplied. The entire technological process consists of kneading the dough, leaving it in proofers and directly baking.

The demand for healthy and tasty baked goods among the population will always remain unchanged. And small bakeries can quickly adapt to the needs of their customers. Your own mini-bakery can be quite a popular enterprise. Its advantages are obvious. The baked goods are fresh all the time because they are baked often, but in small batches.

The products are distinguished by the most diverse range. Quality is increased due to small volumes and constant supervision of the preparation process. With the systematic organization of production and the correct construction and approach to the consumer, such a business can bring substantial income and mutual satisfaction to both the buyer and the owner.

Relevance and prospects for the development of such business

Small mini-bakeries have much more prospects than the largest bakeries. It’s easier for them to adapt to market demand and rebuild equipment for any product. It's easier to change the recipe. And if you find a good place, select knowledgeable assistants and experiment a little with the assortment, then in two months it will be possible to supply already regular customers with aromatic, crispy bread, dietary pastries and other delicious confectionery products. After all, many people want to buy not just bread, but healthy and fresh baked goods. For example, from sprouted grain, or from carbonated mineral water without yeast.

To start such a business you need to find suitable premises, purchase the necessary equipment and select intelligent personnel. The main thing is to find an experienced, skilled baker who knows the technology. Next, if possible, you need to connect advertising, or come up with something yourself to attract customers. Mini-bakery business small areas, is especially relevant now.

My personal experience of opening a mini bakery is outlined in the following video:

Initial capital and preparation of necessary documentation

To open own bakery Perhaps three hundred thousand rubles will be enough, but you can spend ten million or more.

Main cost items for creating a business (per year) in large cities:

1. The rental price is nine hundred thousand rubles.
2. Equipment (depending on capacity) – one million two hundred thousand rubles (one-time use).
3. To make repairs – one hundred thousand rubles (one-time).
4. Purchase of furniture – three hundred thousand rubles (one-time).
5. Utility bills – two hundred thousand rubles.
6. Payment wages, up to one and a half million rubles.

Before starting a business activity, you should officially register as an entrepreneur or establish your own enterprise. For small and medium-sized businesses there are only two ways: .

Distinctive features:

1. The individual entrepreneur will bear legal responsibility and will risk his property, and the LLC will be limited to the size of its investment.
2. possible without the help of a lawyer in three days, necessary documents: your passport, a notarized copy, an application for registration and a receipt for payment of the state fee. And you will need the help of a lawyer to submit and prepare documents. And a mandatory bank account, the presence of your own seal.
3. The costs for an individual entrepreneur will be eight hundred rubles, and for an LLC - four thousand, plus the costs of a notary.
4. In an individual entrepreneur there is a limitation on certain types of activities, but in an LLC there is a limitless scope of activity.
5. Accounting calculations are not required for individual entrepreneurs, but are necessary for LLCs.
6. You can dispose of income at your own discretion, and in an LLC, revenue should be distributed no more than once per quarter (payment of interest to community shareholders).
7. An individual entrepreneur is not needed, and the LLC will count the minimum wage.
8. Few people agree to cooperate with private owners, but even large companies and joint-stock communities work with LLCs.
9. Reselling a business will be difficult and inexpensive, but an LLC will do it very quickly and profitably.
10. Powers of attorney from individual entrepreneurs must only be notarized, but this is unprofitable and takes a very long time, and LLCs will be taken everywhere.

You must choose the option that suits you; the vast majority choose individual entrepreneurs.

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Documents required to open a bakery

To start running this business, you need to prepare the following package of documents:

1. The sanitary and epidemiological decision on production and products is approved completely free of charge by the Rospotrebnadzor institution, but only with the results of the examination.
2. Certificate of conformity - issued Federal agency on technical regulation and metrology.
3. The decision of the fire inspectorate on compliance with fire safety requirements.
4. Permits for the supply of equipment, premises, personnel, etc.

Drawing up a business plan

Opening a bakery is a business that will require large investments at first.

Initial costs will require considerable capital investment. This means that before opening a bakery, you need to calculate all the likely costs, risks, possible competitors -.

First, let's look at a sample business plan:

1. First, we deposit 1,135,000 rubles.
2. Monthly income will be 540 thousand rubles.
3. Revenue 58,400 rubles.
4. It turns out that similar business, maybe it will pay off only in two years.

If we imagine this in more detail: let’s take, for example, an urban-type settlement with a population of about two hundred thousand people. Here you decide to open a bakery, with an assortment of about ten different types of baked goods.

First you need study competitors. If the village puts more emphasis on baking bread, then we will focus on cookies and cakes. It’s better to open a business as an individual entrepreneur, but you definitely need to conduct Accounting and it is better to hire an experienced accountant.

The business plan includes the operating hours of the bakery. Since these will mostly be night shifts from 11:00 pm to 11:00 am, you need to create a shift schedule. For example, work three in three, or two in two days. Sales workers work from 6.00 to 17.00. From five days working week and one day off.

Choosing a direction

Numerous bakeries, small private workshops, supermarkets, etc. are engaged in the production of bread and other baked goods. It will be difficult to compete with them, especially with small initial investments. But this is the case if you are thinking of opening a standard confectionery or bakery.

And in order not only to stay in this market, but also to come up with a type of enterprise that will result in a competitive advantage, you can, for example, cut down the range of some products and produce no more than eight items. And all baked goods should be different from those sold in most stores and stalls.

Preparing the premises

Choosing the right location for a mini-bakery is the key to your success in the future. There should be no other similar establishments near you - these are your competitors. If you are thinking of selling bread directly from the bakery, then the place must be a “pass-through” place. And if you limit yourself to production, then it should be well-appointed and practical in all respects.

To locate a basic set of equipment you will need an average of 80 square meters. m. area, a lot depends on the assortment. Some products will require special equipment, tables, which means the area should be larger.

Of course, you will need running water, a toilet, ventilation, etc. You will need a separate warehouse for storing raw materials and a separate room for baking and a packaging workshop.

Equipment preparation

High-quality equipment and highly qualified workers, required condition for a successful process. All equipment is divided into basic and additional. The main elements include: dough mixing machines, dough sheeters, proofers, ovens, refrigerators, flour sifters. Additional items include storage shelves, molds, packaging machines, sinks, scales, knives and much more.

For a small mini-bakery you will need the following equipment:

• oven RUB 800,000;
• dough mixer RUB 280,000;
• flour sifter RUB 20,000;
• pastry table 4,000 rubles;
• electric mixer RUB 4,000;
• equipment for proofing dough RUB 55,000;
• machine for rolling out dough 40,000 rubles;
• hood RUB 20,000;
• blender RUB 3,000;
• electric stove 25,000 rub.

The approximate amount will be about a million rubles. You just need to immediately consider what kind of dough you will be working with: yeast, biscuit, puff pastry. The focus of the equipment needed for purchase will depend on this.

Recruitment

Finding personnel is not an easy task. After all, the work of a qualified baker is low-paid, but at the same time very difficult. On average, a baker earns up to nine thousand rubles, and a technologist receives even less, about six thousand per month.

To produce thousands of kilograms of baked goods per day you will need:

1. production technologist;
2. two bakers;
3. cleaning woman;
4. packer (if necessary);
5. loader;
6. driver;
7. accountant (it is better to take it under a contract).

All workers are required to undergo a medical examination (having a medical record).

Promotion methods

When you create a business plan, you need to immediately worry about implementation. You can open your own store, or you can sell through other commercial outlets, and not necessarily only in the village, you can also outside it. There are bakeries that cooperate quite safely and successfully with wholesalers.

They buy baked goods and deliver them to tents, stalls, and shops. This option is not bad at all, because you can work without worrying about sales. And you can focus on increasing the range and quality of products.

You can trade “on wheels”, it is much cheaper than renting a store. In the regions, starting a trade from a car is much easier than, for example, in the capital. You can first rent such a van and then buy it. You only need permission from local authorities.

Calculation of payback, profit and expenses

In order for the business to be profitable, you need to do the following work: conduct your own marketing research of the bakery products market, study the demand, price, volume and range of your main competitors. Calculate the main quantities of future production. This is done so that you can get maximum income from your bakery.

The main factor that will affect your revenue is the cost of the main components. And for quality finished product will affect: the level of equipment, the technological process, the composition and properties of the ingredients.

Let's calculate based on initial information.

Average price of raw materials for making bread and other products:

1. Premium flour per 1 kg – 13.80 rubles.
2. Flour of the first – 13.40 rubles.
3. Second flour – 12.00 rub.
4. Rye flour – 11.40 rub.
5. Sugar – 20.40 rub.
6. Yeast – 30.50 rub.
7. Salt – 4.60 rub.
8. Vegetable oil 1 liter – 62.00 rub.
9. Margarine 1 kg – 44.00 rub.

The productivity (P) of a bakery baking “Borodinsky” bread (0.9 kg), with one PKhP-6 oven, is ninety-six kilograms per hour.

Volumes for the year (YA) 360 days in two shifts, twelve hours each will be: GO = P x 12 x 2 x 360.

The productivity of the oven is derived from the following calculation using molds for baking Borodino bread (0.9 kg) and a trolley.

GO = 96 x 12 x 2 x 360 = 829,440 kg of bread.

Second grade flour 50 kg. Price per kg 12.00 rub. Total cost 600 rubles.
Rye flour 50 kg. Price 11.50 rub. Cost 575 rubles.
Yeast 1.5 kg. Price 29.50 rub. Cost 44.25 rubles.
Salt 5 kg. Price 4.50 rub. Cost 6.75 rubles.
Result: weight about 150 kg costing 1230.00 rubles.

Yield according to this recipe: about 150 kg. For 1 kg of product, the cost will be approximately 8.9 rubles.

It is also necessary to take into account the costs of electricity, utility bills and rent. workers based on six people will be about eight thousand rubles per month per person.

As a result of all calculations, the bakery’s payback will be from ten to eighteen months.