Schedule of technological equipment for a mini-bakery. How much does it cost to open a bakery? Calculation of payback, profit and expenses

Approximate data:

• Monthly income - 600,000 rubles.
• Net profit - 70,550 rubles.
• Initial costs - 1,000,800 rubles.
• Payback - from 1 year and 3 months.

This business plan, like all others in the section, contains calculations of average prices, which may differ in your case. Therefore, we recommend that you make calculations for your business individually.

In this article, we will make detailed business plan mini-bakery with calculations.

Service Description

The organization is engaged in the production of bakery products. The assortment will include: bread, bagels, bagels, dryers, muffins, muffins and buns with cottage cheese. Please note that the bakery will not be engaged in direct sales of finished products. A sales representative will be responsible for the sale of products in bulk.

Market analysis

Bakery products are a commodity of daily demand. In any economic situation, people will need to eat. In addition, bread has been an essential attribute of any table since the times of Russia.

When opening your own mini-bakery, you need to decide which stages will be included in the production. There are several options:

1. Full cycle enterprise. The organization will be engaged in the production of bakery products from start to finish. That is, the dough will be made in the mini-bakery itself. This option is suitable those who are ready to invest serious money now in order to get big profits at the end.
2. An enterprise based on the production of bakery products from semi-finished products. In this case, the production is engaged exclusively in baking products from ready dough. This option requires less investment than the first. But the profitability will be much lower.
3. Open a bakery franchise. This option makes it possible to obtain a ready-made certified production technology. Profitability will be somewhat less than in the first option if production volumes are the same.

We will consider the first option, as it gives more prospects to the entrepreneur.

Today, the main production of bakery products falls on factories and large bakeries (61%). Almost a quarter of the market is accounted for by private bakeries (21%). A share of 13% falls on supermarkets, which independently produce bakery products for sale.

The main competitors of our mini-bakery will be:

1. Large bakeries. Their main advantage will be mass production, and therefore a large number of products. The demand for their product is quite large.
2. Various hyper- and supermarkets, as well as other stores that deal independent production baking. The volume of production for each of them is small. They satisfy the demand of their customers, but cannot provide large volumes. Often their products are bought under the influence of momentary demand (spontaneous purchases).

The main advantages of the products of both types of competitors will be that they quickly respond to market changes. They are also able to quickly increase the range, volumes. Another plus is that such organizations are used for the production of bakery products of high quality raw materials.

It is worth noting that the main disadvantage is that both competitors use additives that make appearance products are better. But because of this, the price of bread also rises.

At first, it will be quite difficult to find stores that are ready to purchase products in our mini-bakery. The main competitive advantages will be:

• provision of fresh produce;
• quality of bakery products;
• acceptable cost.

Potential buyers will be small shops, stalls.

After the main consumers are found, the entrepreneur may think about opening his own bakery, which will serve as an additional income.

SWOT analysis

When opening your own mini-bakery, you need to carefully analyze all the factors. They are usually divided into external - independent of the entrepreneur - and internal - which can be influenced.

TO external factors accepted to refer to:

1. Opportunities:

• Free access to the necessary resources.
• A small activity of competitors (their work is not aimed at fighting).
• Use of new technologies and developments.
• Possibility of increasing the variety of products.
• Increasing demand for a product.
• An increase in the standard of living and, as a result, the level of income of citizens.
• No number of new competitors (due to the fact that there are barriers to freely enter the market).

1. Threats:

• Changing consumer preferences.
• A sharp increase in competition among existing manufacturers.
• Alternative products may be available.
• Increasing requirements for manufactured products.
• High sensitivity to the conditions of a newly emerging business.

Internal factors include:

1. Strengths:

• The company employs only highly qualified personnel.
• Only high quality products are produced.
• Use of effective advertising.
• debugged technological process.
• Use of the most modern production technologies.
• Working with reliable product suppliers.
• Use of the most modern equipment.
• Deep analysis of consumer preferences.

1. Weak sides:

• Self-financing.
• Unfinished strategy.
• Lack of product distribution channels.
• Inexperience.

It is important, when creating a mini-bakery, to pay attention to the following issues:

1. Increase in the range of products. At the same time, it is important to take into account consumer preferences, to make your products focused on a certain circle of wholesale buyers.
2. Development of own production technology. It is important to come up with original recipes and use only natural products in the manufacture.
3. Development of a dealer network, the possibility of opening their own points of sale. If there are no funds to open stores, you can think about cooperating with a chain of stores that also appeared on the market not so long ago.
4. Try to provide yourself with individual orders in advance.

Opportunity Assessment

Our mini-bakery will be open seven days a week. The working hours for different categories of workers will be different.

So, the bakers will work in two shifts according to the schedule 2 through 2. Their working hours are from 23:00 to 09:00.

The second category of workers will be a sales representative who will be looking for customers and delivering products. It will work daily from 7:00 to 15:00. You can do without a sales representative if the entrepreneur himself takes on these responsibilities.

There is no seasonality, as such, in this type of business. Demand may decrease during the hot season, but not significantly. The organization can find additional wholesale buyers at these moments.

During the opening, it will also be necessary to hire a professional technologist to help set up production. As the range and workshop expand, his services may be needed again.

When choosing a room for a bakery, you need to decide on required area. We have chosen a full-cycle enterprise, so we need a room with an area of ​​at least 50 m 2. If it is planned to bake from ready-made dough, then the workshop can fit on an area of ​​​​15-20 m 2.

It is very important, when choosing a room, to pay attention to the power supply. This issue is best agreed with the technologist. He will tell you how much power will be needed to operate the mini-bakery.

Organizational and legal aspects

1. Registration of own company. It could be or. OKVED codes can be as follows:

• 15.81 Manufacture of bread and flour confectionery non-durable storage;
• 15.82 - Production of dry bakery products and flour confectionery products with a long shelf life.

If you plan to sell own products, then the following OKVED codes may be needed:

• 52.24 — Retail bread, bakery and confectionery products;
• 55.30. Activities of restaurants and cafes.

1. An entrepreneur can choose either UTII. In the second case, two options are possible - STS "Income" 6% or STS "Income minus expenses" 6-15% (the rate is determined depending on the region).
2. To work by bank transfer is necessary.
3. Ask if there are tax holidays in your area. They are provided only for certain types of IP activities. Mini-bakery falls under manufacturing activities. We remind you that an entrepreneur who has not previously carried out his own activities can receive tax holidays. There are other conditions for obtaining benefits (percentage of income, a certain taxation system, and others). The duration of such tax holidays cannot exceed two years (1 or 2 tax periods). More information can be found in Federal Law N 477-FZ "On Amendments to Part Two tax code Russian Federation".
4. You need to understand that the mini-bakery produces products for the population. This area is strictly regulated by various regulations. Before starting activities, they will need to be studied and matched with them.
5. Strictly correspond to the need and available fire regulations, sanitary rules.
6. Documents with requirements for product quality are subject to study.
7. Remember that all equipment must be certified in Russia.
8. Licensing the operation of a mini-bakery, as well as obtaining permission from the FEZ for products and premises no need.
9. It will be necessary to conclude agreements with the relevant organizations for disinfestation, disinfection and deratization.
10. You will need a contract for the disposal of solid waste and laundry services.
11. The enterprise must have approved a production control program with a plan dedicated to the sanitary measures taken and the control of production technology.
12. Logs should be kept to account for disinfection and conduct general cleaning in the premises.
13. All workers must have medical books and undergo a medical examination in a timely manner.
14. Do not forget that all bakery products must have a declaration of conformity with the requirements of TR CU 021/2011. It is valid for 5 years. Certification centers can help in obtaining a declaration as they provide consulting services.

Marketing Plan

Pricing strategy:

The cost of production should not be overestimated. It is better to stay at the average market price or slightly lower. It is advisable to use the latter strategy only if the enterprise will not incur losses.

Marketing strategy:

As such, there will be no advertising of our mini-bakery. The product will be promoted by the sales representative and the entrepreneur himself. Their main tools will be preliminary phone calls to potential customers, mailing commercial offers, distribution of booklets to shops with price lists, negotiations with potential customers.

Thus, we can say that the cost of advertising will be reduced to the costs used for the production of booklets. The share of these costs in total costs will be quite small.

Another advantage of the work will be that the bakery will work on pre-orders. That is, there will be no stale products and goods that will need to be written off. Everything that is produced will be immediately sold.

Calculation of projected income

Production plan

When choosing a rented premises, remember that it must meet certain requirements:

• Must be working system ventilation.
• Place a bakery in basement it is forbidden.
• There must be a sewer drain, as well as cold and hot water.
• The room should have a warehouse and a toilet.
• The ceilings in the room must be whitewashed, and the walls are tiled.

Based on these requirements, as well as the norms of the SES and the Ministry of Emergency Situations, it is necessary to repair the premises.

You will need a set of equipment for the operation of a full-cycle bakery. This will include ovens, cabinets, kneaders, tubs, sheets, tables, racks, and so on.

Staffing schedule:

organizational plan

Financial plan

• Profit before tax: 83,000 rubles.
• Tax (15% according to the simplified tax system): 12,450 rubles.
• Net profit: 70,550 rubles.
• Profitability: (70,550/600,000)*100% = 0.12%.
• Payback: 1,000,800/70,550 = 14.2. Therefore, the project will pay off in a year and 3 months.

Risks

An entrepreneur should think about possible risks and do everything to avoid them. They are usually divided into external and internal.

External risks cannot be controlled, but measures can be taken to avoid the consequences. These include:

1. Cost growth

Today, this risk is especially relevant. This is due to the constant rise in prices for raw materials and end products.

An increase in the cost of raw materials used will negatively affect the company's revenue - it will noticeably decrease.

It is possible to reduce losses by concluding long-term contracts indicating a fixed (not floating!) price for raw materials. In order to have time to respond to price changes, it is necessary to constantly monitor prices.

If the situation has already happened, then you can compensate for your losses by setting a higher price for the products.

1. Growth in the number of competitors

The probability of this risk occurring can be assessed as medium.

In the event of the emergence of new competitors, some consumers may refuse the services of our production. This will reduce the volume of sales, and hence the amount of revenue.

It is possible to avoid possible losses, it is necessary to pay special attention to customer loyalty. It is worth thinking about the development of qualitatively different products, the use of the most advanced technologies.

1. Seasonal decline in demand

The probability of such a risk is medium.

Decrease in demand will be reflected in the number of sales. It will decrease. At the same time, the main part of the costs will not decrease, which will inevitably lead to a sharp decrease in profits.

In order to prevent such a situation, you need to competently approach the search for customers, correctly distribute your production capacities, and develop an effective strategy for promoting products.

1. Changes in regulatory legal acts relating to this industry

The likelihood of such a risk is low.

It is almost impossible to avoid it in advance. It is only important to be ready for the processing of existing technological maps of production and revision of the assortment.

Internal risks can be controlled, some even eliminated altogether. These include:

1. Incompetence of staff, their low qualification

The likelihood of such a risk is high.

As a result, sales may drop significantly. An enterprise may even become unprofitable, while intensifying the effect of some external risks.

To avoid this situation, you must:

• Study your resume in detail when applying for a job.
• Hire people with experience.
• Build a learning system.
• Raise the qualifications of employees (train personnel related to the use of the latest equipment).

1. Technological risks

The likelihood of this risk occurring is low.

It is important that the technology used in the enterprise is efficient and the production process is streamlined. It is also important to check the condition of the equipment in a timely manner, repair the slightest malfunctions (even those that are this moment do not affect production).

Important: Remember that you can write a business plan for your business on your own. To do this, read the articles:

Last request: We are all human and we can make mistakes, ignore something, etc. Do not judge strictly if this business plan or others in the section seemed incomplete to you. If you have experience in this or that activity or you see a defect and can supplement the article, please let us know in the comments! Only in this way can we jointly make business plans more complete, detailed and relevant. Thanks for attention!

An analysis of a commercial project for the production and sale of baked goods can only be carried out if you have a ready-made business plan for a mini-bakery with calculations of gross profit and all costs associated with this activity.

Ready-made business plan for a mini bakery with calculations

These economic indicators make it possible to calculate the profitability of the business, as well as find out after what period of time the investor will be able to return the money invested in the development of the enterprise. Based on the obtained values, we can conclude how promising this activity is in our country and what place it occupies among other areas of small business.

In addition, in the presented article, the reader will find tips on registering a company, get acquainted with the main advantages and disadvantages of this activity, and also study the main stages of organizing the work of a mini-bakery, starting with an analysis of the market situation and ending with the distribution of profits.

Studying competitors and target audience

One of the axioms entrepreneurial activity argues that any new business aimed at making a profit should begin with a thorough study of possible competitors and the search for a free niche in the market that interests you. The main suppliers of bread and bakery products in almost any city in Russia have always been large factories and bakeries, focused on meeting the demand of more than tens of thousands of people. Naturally, it is almost impossible to compete with such giants in this industry.

But this is if we focus only on the traditional range of products manufactured by large factories. And what will the business plan of a mini-bakery show, which will produce non-standard bread products made according to original recipes? This is the whole point, one might say, the main "highlight" of this commercial project. For example, in order to start mass production of baked goods made according to national recipe, you need to do a lot of work and invest serious money, and a mini-bakery is much more mobile in this regard. That is, if you work hard on the assortment of your future enterprise and do not spare money for advertising, the products of large bakeries will not compete with the products of a mini-bakery.

So, the first potential competitor no longer poses any danger to your future business, but there are other mini-bakeries. It is necessary to study what products they produce, where and how they sell them, what target audience they are targeting, and also find out the monthly sales volumes of bakery products. Having received maximum information about competing firms, you can begin to draw up your business plan. First of all, you need to study your potential buyers. Knowing how he lives, what he loves, what income he receives the target audience you can make products that will be in 100% demand.

For example, you will work in an area where the majority of the population are pensioners and workers. Their income is not large, which means they will buy inexpensive, but high-calorie bakery products. In addition, for the holidays, you can organize the production of cakes and other confectionery products on a small scale and according to individual orders. Knowing the approximate assortment, you will be able to choose the most suitable equipment for your enterprise, that is, proceed to the next stage of business organization.

It should be noted that regardless of the economic situation in the country, political upheavals and other objective circumstances, bread will always be in demand, and this is an additional argument in favor of organizing the work of a mini-bakery in your city.

Registration and registration of permits

If the study of competitors and the target audience, as well as preliminary calculations according to the business plan, give reason to assert that opening a mini-bakery is a promising business, you can proceed to register your company. If you decide to create a legal entity, it is best to form an LLC (recommendations of experienced lawyers and entrepreneurs). How this can be done, we read in the article - "".

Most often, this organizational and legal form of activity is chosen when the founders of the business are several people who do not want to risk personal property. According to the legislation of the Russian Federation, in the event of bankruptcy, the founders of an LLC are liable only to the extent of the company's property. To register a legal a person must have a legal address, authorized capital, payment of state duty and notary services, opening an account in a financial institution, making a seal.

Registering as an individual entrepreneur is much easier and cheaper. In this case, there is no need to observe cash discipline and hire a chief accountant. You do not need a legal address and authorized capital. During the registration process, you must submit an application that you will work under a simplified taxation system, as well as select a code for your future activity (according to the existing classification). In general, the process of registering a legal or individual for opening a mini-bakery is no different from paperwork for any other field of activity. A very important point that you should consider when creating a company: tax regime in each region of the Russian Federation introduces the municipality, that is, the level of your mandatory contributions to the state budget largely depends on it.

The entire range of mini-bakery must comply sanitary standards, which is confirmed by the sanitary and epidemiological conclusion, which is issued by Rospotrebnadzor after the relevant examination. The same conclusion is issued by this state body for the production of products. All mini-bakery products must have a certificate of conformity, which guarantees the quality of your baked goods. In addition, you must obtain a conclusion from the representatives of the fire inspectorate that the norms and requirements of fire safety are observed in your premises.

In order for you to have no problems with obtaining permits in the SES, you must comply with the following conditions:

it is not allowed to place a mini-bakery in the basement;

it is necessary to have sewerage, ventilation, as well as cold and hot water;

the enterprise must be equipped with storage and utility rooms, including showers and toilets;

the walls must be tiled without fail, and the ceilings must be whitewashed.

The fulfillment of the above conditions will make it possible to avoid fines and frequent inspections by SES representatives.

Equipment, hired personnel and other production issues

Before you start purchasing all the necessary equipment, you must decide exactly how you will work: to produce bakery and confectionery products exclusively for sale wholesale parties or organize the work of a retail outlet in parallel.

In the first case, you need to buy:

flour sifter;

dough mixing machine and sheeter;

a special table on which the dough is cut;

proofing cabinet;

oven and baking trolley;

other tools.

On average, the production capacity of the above equipment with a full load of the furnace is about 1.5 tons of finished products per day. Sometimes entrepreneurs buy already ready dough, from which they make pastries according to their recipes. This significantly shortens the production cycle, and also saves money on the acquisition of fixed assets. Of the expensive equipment, only an oven, a trolley and a table for cutting dough remain. But, as always, this method has its drawbacks. First of all, it concerns the quality of the test, which affects the final result. The buyer can forgive once and turn a blind eye to mediocre products, but if this is repeated systematically, he will go to your competitors. Remember: it is very easy to lose a customer, and to win his attention you need to work hard and persistently, and without any guarantees of success.

We have considered everything you need to open a mini-bakery, if you are engaged exclusively in the production of pastries. To organize the work of a retail outlet, and in the future, perhaps a whole network of specialized stores, you need to buy:

showcase and boxes for storing money;

special cabinets in which ready-made pastries will be stored;

refrigerators for confectionery and perishable ingredients;

safe for valuable papers and money;

cash register (the issue of its acquisition and registration is agreed with the tax inspector);

furniture and other equipment.

If you yourself deal with recruitment issues and carry out general management of the enterprise, you will not have to hire a manager, and this, in our time, will save a decent amount of money every month, the amount of which depends on the region of residence. Among the employees who play an important role in the mini-bakery robot, special place occupied by a technologist. The most important thing depends on it - taste qualities your products.

Do not spare money to pay a person who will make quality products. In this business, there is a very effective and truthful advertising - "word of mouth", especially it works if it works retail point selling bakery products. Then information about delicious buns instantly diverges among buyers and you are guaranteed high sales volumes. The “word of mouth” marketing scheme works similarly when the manufacturer produces low-quality products, in this case no advertising tricks will help you, your target audience after 2-3 batches will not delicious pastries goes to competitors.

In addition to a technologist, your company needs bakers to work, their number depends on the mode of operation: 1-2 people for each shift. To ensure that the premises always meet sanitary standards, two cleaners are needed. If, in addition to the bakery, a retail outlet will operate, sellers are needed.

To keep records, perform all cash transactions, prepare and submit reports to government regulatory authorities, as well as pass inspections, you will have to hire an accountant (and pay him a good salary). Well, to perform small assignments, unloading / loading work, it is better to use the services of a handyman. This staff is designed to work at one mini-bakery with a retail outlet. In the case of expanding production, it is possible to make the enterprise more efficient and productive, but for this it is necessary to use equipment that is much more expensive.

Economic indicators of the work of a mini-bakery

Let's move on to the main economic indicators, which will allow us to determine how profitable it is to engage in this business in our country. To do this, you need to calculate the profitability of a mini-bakery, and then find out the return on investment in this business Money.

To organize a business, you need:

complete all documents and purchase equipment - 50 thousand dollars;

buy furniture - 1-2 thousand dollars;

make a minimum repair - 5 thousand dollars.

All one-time costs amount to 57 thousand dollars.

Fixed monthly costs include:

rent - $ 2,500;

Utilities - $ 600;

staff salary - $ 4,500;

contingencies - $400.

As a result, all monthly expenses amount to 10 thousand dollars. Experienced entrepreneurs claim that the invested money is returned in a year and a half, and the profitability of this business is in the range of 30-50%. These figures are very high even for a stable economic situation and at the moment it is difficult to find an industry that demonstrates similar profitability values. Analyzing the parameters of the business plan of a real mini-bakery with detailed calculations, we can conclude that one small enterprise in a year and a half will return all the money invested, and in the future its minimum stable profit will be - 3-4 thousand dollars a month, excluding the salary of the manager of the company.

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Next, your attention will be presented with a business plan for opening a mini-bakery. It contains detailed description all the stages that a novice entrepreneur needs to go through. It also provides all economic calculations for the implementation of the project, projected costs and revenues. In addition, the business plan describes some organizational aspects of doing business. Mini bakery business plan can be used as visual aid or for presentation to a potential investor.

Mini-bakery business plan: project description

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

It should be noted that at present several bakeries and mini-bakeries are already operating in the city of I. The competitive advantage of our establishment is a obviously different and wider range of products sold, as well as the sale of only freshly baked products.

Some organizational aspects of doing business

Business requires opening legal entity. The recommended form is "Limited Liability Company". The most convenient and profitable form of taxation is USN (simplified taxation system). Accounting and tax accounting will be outsourced to a specially hired specialist.

Staff

Manager (business owner)
Senior baker
baker's helpers
Salesman

The mini-bakery will be open daily. The operating hours of the institution will differ for different categories of employees. So, 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 the sale of products, works from 8.00 to 17.00. Work schedule - 5x2, weekends - floating.

Necessary equipment

To carry out the activities of a mini-bakery, the following equipment will be required:

Name		Price, rub
Baking oven HPE 500
Proofer ShRE 2.1
Flour sifter PVG 600M
Mixer MTM 65MNA
Hearth sheet for HPE 700x460
Umbrella 10x8
Single-section washing bath
Two-section washing bath VM-2/4 e
Refrigeration cabinet R700M
Confectionery table SP 311/2008
Wall food table SPP-15/6
Batch scales CAS SW 1 5
Portion scales CAS SW 1 20
Rack SK
Cart hairpin to HPE TS R 16

Note: the sale of products will take place through retail chains of stores located in the city of I., therefore, there is no provision for its own retail premises. It is not planned to enter the federal and regional trade networks in the first year of the enterprise's existence.

Schedule of work in the preparatory period

Stage name
Registration with the tax authorities, production of a seal
Account opening
Conclusion of a lease agreement
Equipment payment
Repair work
Coordination with regulatory authorities
Line installation, installation supervision, commissioning, trial baking
Coordination of recipes, technical conditions,
Work with personnel
Purchase of necessary products
Opening an institution
Conclusion of contracts
Start of activity

Explanation to the table: As can be seen in the table below, the preparatory stage preceding the launch of the project takes two months. Preparatory stage painted in ten days. All responsibility for the implementation of the stages of the plan, as well as all necessary funding, lies with the project owner.

Expenses

Item of expenses	Amount of expenses, rub.
Registration of activities with the tax authorities, production of a seal
Carrying out repairs
Acquisition of the necessary equipment
Acquisition of vehicles (bread van GAZ-3302)
Purchasing inventory
Search and training of personnel
Creating a stock item
Financing the project before reaching payback
other expenses

Projected financial indicators for 2013 (Chart 1)

Projected financial indicators for 2014 (Chart 2)

Explanation of the charts: According to the plan, the start of the mini-bakery is scheduled for the first ten days of May 2013. Self-sufficiency will be reached in July 2013. It should be noted that the activity of the mini-bakery is seasonal. The highest revenue is achieved in autumn (September - November) and spring period(March - May). In the rest of the period, there is a decrease in revenue.

The expenditure side is traditionally divided into two components for such business categories:

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

Distribution of revenue in 2013-2014

Cost price
Salary of employees (depends on output)
The amount of fixed costs
Profit before tax

Payback calculation

• Project start: March 2013
• Start of current activity: May 2013
• Break even point reached: July 2013
• Achievement of forecast revenue: August 2013
• Payback date of the project: January 2015
• Payback period of the project: 23 months.

Prepared by the editors: "Business GiD" The use of material is prohibited without the written consent of the administration.
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The demand for healthy and tasty pastries among the population will always remain unchanged. And small bakeries can quickly adapt to the needs of their customers. Having your own mini-bakery can be enough and a sought-after enterprise. Its benefits are obvious. Baking is fresh all the time because it is baked often, but in small batches.

Products are distinguished by the most diverse assortment. The quality is increased due to small volumes and constant supervision of the cooking process. With the planned organization of production and correct construction, and approach to the consumer, such a business can bring a solid income and mutual satisfaction to both the buyer and the owner.

The relevance and prospects for the development of such a business

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

To engage in such a business, you need to find a suitable premises, purchase necessary equipment and select the right staff. The main thing is to find an experienced, skillful, technology-savvy baker. Further, if possible, you need to connect advertising, or figure out how to attract customers. Business in mini-bakeries, in small areas, is now especially relevant.

Personal experience of opening a mini-bakery is described in the following video story:

Initial capital and registration of the necessary documentation

In order to open your own bakery, perhaps three hundred thousand rubles will be enough, or you can spend ten million or more.

Main cost items to create a business (per year) in large cities:

1. The cost of rent is nine hundred thousand rubles.
2. Equipment (depending on capacity) - one million two hundred thousand rubles (one-time).
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 of wages, up to one and a half million rubles.

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

Distinctive features:

1. The sole proprietorship will be legally liable and will risk its property, while the LLC will be limited to the size of its investment.
2. possible without the help of a lawyer in three days, required documents: your passport, a notarized copy, an application for registration and a receipt for payment of state duty. And you will need the help of a lawyer to file and process documents. And a mandatory bank account, the presence of its seal.
3. The costs for an individual entrepreneur will be eight hundred rubles, and an LLC - four thousand, plus the costs of a notary.
4. In an individual entrepreneur there is a limitation in some types of activity, and in an LLC there is a limitless scope of activity.
5. Accounting calculations for individual entrepreneurs are not required, but for LLCs they are necessary.
6. Income can be disposed of at your own discretion, and in an LLC, proceeds should be distributed no more than once a quarter (payment of interest to community shareholders).
7. An individual entrepreneur is not needed, and an LLC will calculate the minimum wage.
8. Few agree to cooperate with private traders, and even large companies and joint stock communities work with LLCs.
9. It will be difficult and inexpensive to resell a business, and an LLC will do it very quickly and profitably.
10. Powers of attorney from individual entrepreneurs should only be notarized, and 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 IP.

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Documents required to open a bakery

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

1. The sanitary and epidemiological decision on production and products is approved at the Rospotrebnadzor institution absolutely free of charge, but only with the results of the examination.
2. Certificate of Conformity - issued by the Federal Agency for technical regulation and metrology.
3. The decision of the fire inspection, 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 a lot of investment in the beginning.

Initial Costs will require significant capital investment. This means that before opening a bakery, it is necessary 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. The monthly income will be 540 thousand rubles.
3. Revenue 58400 rubles.
4. It turns out that such a business can pay off only after 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 decided to open a bakery, with an assortment of about ten different types of pastries.

To get started, you need work out competitors. If in the village more emphasis is placed on baking bread, then we will deal with cookies and cakes. It is better to open a business as an individual entrepreneur, but you definitely need to keep accounting records and it is better to hire an experienced accountant.

The business plan includes the mode of operation of the bakery. Since these will mainly be night shifts from 23.00-11.00, you need to draw up a shift schedule. For example, work three in three, or two in two days. The employees involved in the implementation work from 6.00 to 17.00. With a five-day work week and one day off.

Choice of direction

Numerous bakeries, small private workshops, supermarkets, etc. are engaged in the manufacture of bread and other pastries. 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 pastry shop or bakery.

And in order not only to stay in this market, but also to invent such a typification of the enterprise, which will turn into a competitive advantage, you can, for example, cut down the assortment of some products and bake no more than eight items. And all pastries should be unlike the one sold in most shops and stalls.

Room preparation

Choosing the right place for a mini-bakery is the components of your success in the future. There should not be 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 “walk-through”. And if you confine yourself to production, then it should be comfortable and practical in every respect.

For the location of an elementary set of equipment, an average of 80 square meters will be required. m. area, a lot depends on the range. Some products require special equipment, tables, which means that the area should be larger.

Of course, plumbing, toilet, ventilation, etc. will be needed. Separate warehouse space for storing raw materials and a separate baking room and packaging workshop.

Equipment preparation

High-quality equipment and highly qualified workers are a prerequisite 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 more.

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

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

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

Recruitment

Finding staff 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 receives up to nine thousand rubles, and a technologist even less, about six thousand per month.

To produce a thousand 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 under the contract).

All workers are required to undergo a medical examination (presence of a medical book).

Promotion Methods

When you create a business plan, you need to immediately worry about the 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 some bakeries that quite successfully and successfully cooperate with wholesalers.

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

You can trade "from the wheels", it is much cheaper than renting a store. In the regions, it is much easier to establish trade from a car than, for example, in the capital. Such a van can be rented for a start, and then redeemed. All you need is the permission of the local authorities.

Calculation of payback, profit and expenses

For a business to be profitable, you need to next job: make your own marketing study of the bakery market, learn the demand, price, volume and assortment of your main competitors. Calculate the main quantities of future production. This is done so that you can get the maximum income from the 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.

We calculate, according to the initial information.

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

1. Flour premium for 1 kg - 13.80 rubles.
2. Flour of the first - 13.40 rubles.
3. Flour of the second - 12.00 rubles.
4. Rye flour - 11.40 rubles.
5. Sugar - 20.40 rubles.
6. Yeast - 30.50 rubles.
7. Salt - 4.60 rubles.
8. Vegetable oil 1 liter - 62.00 rubles.
9. Margarine 1 kg - 44.00 rubles.

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

Volumes for the year (GO) 360 days in two shifts, twelve hours each will be: GO \u003d P x 12 x 2 x 360.

The performance of the oven is derived from the following calculation using forms for baking Borodinsky bread (0.9 kg) and a trolley.

GO \u003d 96 x 12 x 2 x 360 \u003d 829,440 kg of bread.

Flour of the second grade 50 kg. Price per kg 12.00 rub. The total cost is 600 rubles.
Rye flour 50 kg. Price 11.50 rubles. The cost is 575 rubles.
Yeast 1.5 kg. Price 29.50 rubles. The cost is 44.25 rubles.
Salt 5 kg. Price 4.50 rubles. The cost is 6.75 rubles.
Bottom line: weight about 150 kg worth 1230.00 rubles.

Output according to this recipe: you get about 150 kg. For 1 kg of products, the costs will be approximately 8.9 rubles.

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

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

• Capital investments: 1 123 100 rubles,
• Average monthly revenue: 535,000 rubles,
• Net profit: 57,318 rubles,
• Payback: 23 months.

 

Feasibility study for starting a business in the food production- a mini-bakery, which can be used as a model for writing a business plan, as well as an example for calculating the economic feasibility of starting a business.

Target: Justification of the feasibility and effectiveness of organizing a business for baking bakery products.

Project Description

Project idea: mini-bakery

The idea is to open a mini-bakery specializing in baking bakery products in the city of "N" (population 270 thousand people).

Range.

Planned product range:

• Butter buns (8 types)
• cupcakes
• Bagel products
• Bagels
• cottage cheese

Competition

Currently, in the city of "N" there are 2 bakeries and 3 mini-bakeries, all of which specialize in the production of bread products (bread).

In this regard, the mini-bakery to be opened will specialize in the production of bakery products (100% assortment). The main competitive advantage is the sale of only fresh baked goods.

Organizational form and system of taxation.

Organizational and legal form of doing business: " individual entrepreneur". Form of taxation: Simplified taxation system, income minus expenses, 15%. Accounting: At the initial stage, tax and accounting will be outsourced to a specialized accounting firm. After organizing all production processes, debugging sales, the owner of the business will keep records independently using the My Business online service.

Working mode:

The bakery will be open daily.

From 00:00 to 10:00 for employees (baker, assistant) directly involved in baking bakery products. This category of employees will work in shifts, two after two.

From 7:30 to 16:30 for employees (manager, sales representative) who are engaged in the sale and sale of finished products. This category of employees will work for a 5-day work week, and the weekends will come out alternately.

General staffing:

Required equipment.

To organize a business, the following set of equipment for a packer is required:

	Name	Qty.	Price
	Baking oven HPE-500	1	34794 rub.
	Proofer ShRE 2.1	1	19760 rub.
	Flour sifter PVG-600M	1	21708 rub.
	Dough mixer MTM-65MNA	1	51110 rub.
	Hearth LEAF for HPE 700x460	20	584 rub.
	Umbrella 10x8	1	7695 rub.
	Single-section washing bath	1	2836 rub.
	Two-section washing bath VM 2/4 e	1	5744 rub.
	Refrigerated CABINET R700M	1	24420 rub.
	Confectionery table SP-311/2008	1	13790 rub.
	Wall food table SPP 15/6	1	3905 rub.
	Portion scales CAS SW-1-5	1	2466 rub.
	Portion scales CAS SW-1-20	1	2474 rub.
	Rack SK	1	6706 rub.
	Cart hairpin to HPE TS-R-16	1	17195 rub.
Total expenses for the purchase of bakery equipment:			226283 rubles

Sales channels

Main distribution channel: Small retail stores located in N and nearby settlements. Sales through network (regional and federal) grocery stores in 2013 are not planned.

Project Implementation Plan

Calendar plan

According to the calendar business plan of the mini bakery, the company's launch period is 2 months. All stages associated with the opening of activities are in the area of ​​responsibility of the business owner.

Stage name							Mar.13
	1 decade	2nd decade	3rd decade	1 decade	2nd decade	3rd decade	1 decade
1 Registration of activities in the Federal Tax Service, print order
2 Opening a current account
3 Conclusion of a lease agreement for the production workshop
4 Payment for equipment (baking line, car, inventory)
5 Repair of the premises in accordance with the requirements of the SES for food production, connection to the power grid, other expenses
6 Coordination with SES room workshops
7 Line installation, installation supervision, commissioning, trial baking
8 Coordination with Rospotrebnadzor of recipes, specifications and instructions for manufactured products.
9 Recruitment
10 Conclusion of an agreement with suppliers and buyers
11 Getting Started

The total cost estimate for the implementation of the project:

Item of expenses	Amount of expenses, rub.	Note
Registration of activities in the IFTS	15 000	State duty, printing order, opening a bank account, other
Cosmetic repairs of the premises, bringing the premises in accordance with SES requirements	100 000	-
Acquisition of equipment for baking bakery products	223 104	-
Purchase of vehicles	450 000	Bread van for 128 trays on the base, car GAZ-3302, 2010
Acquisition of tableware	30 000	-
Recruitment (advertising)	5 000	-
Creation inventory	50 000	-
Working capital (financing activities before reaching payback)	150 000	-
other expenses	100 000	Connection to power grids, approval of technical specifications and technical specifications for products
Total	1 123 104

According to the calculations, investments in the amount of 1.1 million rubles are required to open a business.

Planned financial performance indicators.

Planned revenue and profit for 2013-2014.

According to the organizational plan, the start of the company's activities is scheduled for March 2013, and self-sufficiency is expected in May 2013.

The company's activity is seasonal, the peak of sales falls on the period September-November and March-April, in the remaining months there is a seasonal decrease in revenue.

Expenditure part.

The cost part of the bakery activity includes the following expenses:

• The cost of manufacturing products. This line includes the cost of purchasing flour, yeast, margarine, sugar and other ingredients.
• Variable expenses. Wages of employees based on output (12% of revenue)
• General expenses: This group of expenses includes expenses for wages of employees (a fixed part), social contributions, rent for the shop premises, fuel and lubricants, machine repairs, utility bills, administrative expenses, accounting expenses, as well as other expenses.

Planned distribution structure of funds received from buyers for 2013-2014

Expenditure
The cost of manufacturing products
The salary of employees is a variable part (depends on output)
fixed costs
Profit before tax

Calculation of return on investment.

• Project start: January 2013
• Start of operation: March 2013
• Reaching operational break-even: May 2013
• Achievement of forecast revenue: June 2013
• Payback date of the project: November 2014
• Payback period of the project: 23 months.

Opening risk analysis

The process of implementation and further operation of the project may be complicated by a number of risks and negative factors, which are given in the analysis of risk factors and opportunities for the operation of a mini-bakery. To determine the degree of influence of these risks and their danger to business, we will conduct a qualitative and quantitative analysis.

Qualitative indicators are determined expert assessment the likelihood of the threat being carried out. Quantitative analysis shows the degree of impact of risks in actual terms.

Qualitative project risk analysis

The entire risk zone is divided into external, where the impact of the general economic situation and events not related to the business management process is especially noticeable, and internal, which directly depends on the effectiveness of the organization of management and business implementation.

Table 1. The main external risks of the project

Name of risk	Risk assessment	Risk Characterization and Responses
Raw material cost increase		The risk will lead to an increase in the cost of production and a decrease in the marginal part of the income. Risk compensation occurs by increasing the selling price of products or by revising the weight requirements. To level the risk, it is necessary to constantly monitor the supplier market and conclude long-term contracts.
Opening N direct competitors in the city		When direct competitors appear, the existing market capacity is proportionally divided into participants, which leads to a decrease in sales. To overcome the risk at the organizational stage, it is necessary to conduct a policy of detuning from competitors, maintain consumer loyalty.
Seasonal decline in sales		The risk entails a decrease in average annual sales figures, increases the cost of maintaining staff, and leads to fluctuations in the intensity of use of production equipment. The risk is leveled by a competent advertising and organizational policy.
Change at the state level of regulatory requirements for bakery products		The risk may lead to a revision of the production flow charts and assortment base.

All external risks can be mitigated by developing a crisis management strategy at the organizational stage of the business, maintaining competent positioning and constant contact with the buyer.

Table 2. Main internal risks of the project

Quantitative risk analysis of the project

All external and internal risks have a single negative consequence - a decrease in profits. The reasons for the decrease in profits can be:

• an increase in the raw material cost of production due to an increase in prices for materials, raw materials, labor;
• opening direct competitors who will be able to win their own market share;
• decrease in consumer demand due to unsatisfactory quality and service, as well as seasonal.

A quantitative analysis of investment risks can be carried out using the sensitivity analysis method, using the internal rate of return (NPV) as the main parameter. However, having experience data specific to a particular market (city N with a population of 270,000), we use the method of practical calculation.

The degree of impact of the increase in raw materials cost and increase in selling price

Calculated by calculating the elasticity of demand. With an average cost of production ( sweet buns(8 types), muffins, lamb products, bagels, cottage cheese) within the range of 19-23 rubles, the increase in the final price will have the following indicators:

Thus, we see that with a low average cost of production, a rise in price may lead to a slight increase in demand (due to consumer expectations), and a rise in price by 20-25% (a significant increase in commodity prices that do not fit into the framework of annual inflation) will lead to loss of an average of 4.5% of buyers. The risk has a low quantitative value.

The degree of influence of the competitive environment

To calculate the degree of influence of competition, it is necessary to conduct a detailed analysis of the competitive environment and calculate the market share of each operator. The emergence of a new player always entails a redistribution of shares, at the first stage this happens at the expense of the weakest representatives of the industry. In our case, the project involves the use of counterparties (distribution channels - small retail stores located in the city of "N" and nearby settlements), which protects against direct competitor exposure under long-term and strict contractual conditions (exclusive partnership).

With a total market share of 6%, the degree of influence of a new competitor has a relative share of 1.2% - this is how much a mini-bakery can lose when opening a similar enterprise in the sales area.

Degree of influence of seasonality and level of service

Taking into account the average seasonal decline in the sale of bakery products in the summer within 10-15%, and the main requirements of buyers for products,

Project Risk Ranking

The most probable are the marketing and seasonal risks of a decrease in demand, which may be initiated by an increase in the cost of raw materials and the opening of direct competitors. These are the most critical threats, which should be anticipated at the stage of organizing and implementing a business idea.

The relevance of the mini-bakery business plan

General trends

To date, the bakery market in Russia has not yet been established due to the revaluation of values ​​​​and the general trend of environmentally friendly and healthy food. Over the past ten years, traditional varieties of bread and bakery products have significantly given way to recipes borrowed from the West: croissants, baguettes, croutons, ciabatta, cereal bread and much more. Habitual tin bread, capital loaf, rye and Darnitsa, Moscow, bran and Borodino, as well as other varieties produced by municipal bakeries, have lost their top positions, and now the distribution of consumer attention falls in equal shares on traditional offers and borrowed ones (52% to 48%):

Dynamics of growth in consumption of bread varieties

i.e., if back in 1970 Western trends had little influence on the choice of buyers who preferred Soviet-made products, then since the 1990s there has been an increase in the influence of Western technologies and the emerging commercial competition, which has significantly expanded the range of bakery products. By the 2000s, traditional breads had lost more than half of the market. This is largely due to the transition of post-Soviet industries into private hands, which picked up the trend and began to produce fashionable and sought-after products.

	1970	1995	2000	2010	2013
Traditional varieties
Borrowed

By 2010, the growth dynamics had slowed down, the consumer began to lose interest in foreign formulations. In addition, the state policy to support national values ​​also influenced the formation of a relative balance: now there is an equality of assortment choice between tradition (familiar varieties) and borrowing. As for the bakery group, the trends here are similar.

The main trend of the market of bread and bakery products in the current period is healthy food, freshness, naturalness. Own bakeries at supermarkets have gained great popularity, where aroma marketing works perfectly: the smell of fresh baked goods ensures high sales. Traditional factory bakeries are popular with the older generation due to their habitual mode of operation and assortment.

According to the Information and Information Center Informkonditer, Russians most often buy bakery products at specialized outlets (branded bakery stores, bakeries) and as related products in supermarkets.
Since 2010, there has been a positive growth trend in the production of confectionery products in Russia, which are internal competition for bakeries, displacing them from store shelves.

The level of competition and foreign manufacturers

Domestic and foreign goods are represented on the Russian bakery market. The share of imports is no more than 22%. The main suppliers are Finland and Lithuania. In total, according to statistics, about 28 thousand enterprises are engaged in the production of bakery products on the territory of the state - for the most part these are representatives of medium and small businesses.
If we consider the structure of production, then the bulk of bakery products falls on factories:

The structure of the production of bakery products

About 75% of all traditional bread production is occupied by a “social” product. The regular segmentation of bakery products from large manufacturers is the ranking by category:

• Core of production (up to 80%) bread- the traditional assortment includes up to 25 positions;
• Minor production: baguettes and loaves - about 5 items;
• Additional production:
  • non-traditional and borrowed varieties of bread, lavash, crispbread, etc. - up to 10 positions;
    bakery products and pastries - about 25 items.

Despite the intense competition in the industry, the niche of bakery and fancy products remains unfilled, which appeared due to the redistribution of zones of influence between manufacturers:

• large factories focused on the production of bread and do not pay due attention to the bakery assortment. They do not have a wide enough distribution network for rolls. This is due to high logistics costs and competition with supermarkets, which are more profitable to sell own pastry;
• bakeries in supermarkets, in turn, cannot compete in all consumer segments, and sell bakery products as secondary spontaneous purchases. Those. they do not let the products of factories (in in full), but also do not satisfy demand with their volumes.

Due to this, the main competition in the production and sale of the bakery assortment takes place among private bakeries. The main tools for successful competition in such an environment are understanding the values ​​of the buyer and competent system sales.

Consumer motives and values

According to the results of the analysis conducted by the Institute of Agricultural Marketing, the main selection criteria for the purchase of bakery products (in descending order):

• freshness;
• appearance;
• price;
• package;
• manufacturer.

The choice of the place of purchase of bakery products and muffins occurs according to the principle of one-time (all products in one place) or passing: proximity to the place of consumption - home, work, educational institution.

In cities with over 100 thousand people, there are already formats that have their own mini-bakeries. This has increased the influence of retailers on the market structure, since such private production of retailers withstands the basic requirements of freshness and low prices. But among the most successful formats for promoting bakery products, experts call regional grocery stores, discounters and supermarkets.

But it should be borne in mind that the products of bakeries will not displace the products of large manufacturers, since the latter offer a “social” assortment of traditional products. Competition can take place in the format of a segmented approach (children's series, women's low-calorie, environmentally friendly, saturated with useful elements, etc.).

conclusions

Due to the redistribution of values, non-traditional recipes for bakery products (borrowed, new, etc.) are very popular today - this enables new market operators to conquer their own segment due to the original assortment.

Competition and forced cooperation between bakeries and hypermarkets has led to the fact that the niche of bakery products is not filled and cannot yet satisfy the existing demand.

The production of bakery products for a mini-bakery can be profitable and successful if the marketing system is properly developed and focused on the expectations and values ​​​​of the consumer.

It is better to sell your own products through district stores (deli format near the house / school / university) or discounters.

Potential competition for bakery products can be made by confectionery products, the output growth of which has been observed for the fourth year already. To mitigate the risk, strategic planning should take into account the possibility of expanding the range of confectionery products.