The most profitable small business. How to calculate the profit and profitability of the transaction? c) How profitable is the vending business

Developing a business, an entrepreneur thinks about optimizing their income. Over the past decades, more and more types of business have appeared in Russia. Every year, experts rank the top profitable businesses.

The Ministry of Economic Development of Russia reports that the share of small businesses in the state's GDP by 2020 should grow to 30%. Entrepreneurs implement the most different ideas for small and medium businesses in all Russian regions.

What you need to know before opening

Regardless of the profession, many people dream of starting their own business.

Most likely, it will be profitable for those who have mastered the profession of a financier, accountant or manager.

However, there are many exceptions to this rule.

Before you start your business, it is important to consider the main recommendations:

create detailed diagram expenses that are planned at the first stage,
take into account the possibility of competition,
choose the type of business that will be most understandable for the entrepreneur,

Before choosing a future field of activity, allocate key points that determine its profitability:

time period for return on investment,
the chosen business area is characterized by high demand,
optimum level of profitability. Profitability increases in parallel with the volume of the service or product,
a small price threshold, where the purchase of materials contributes to an increase in profitability,
positive rate of return.

To realize the idea of a small business, you need minimal cash and labor resources. For example, you can gather friends and start cleaning office and residential premises. You can also successfully do repairs. Often people open catering establishments, for example, a fast food kiosk or a bar.

Network marketing has been in demand not so long ago. This business has the principle of selling the produced service or product to the consumer without intermediaries, which greatly increased profits and lowered costs. An example of successful network marketing in the world is the cosmetic company Oriflame.

distribution company

The top profitable businesses include one of the types of entrepreneurship - the supply of food. To start such a business, you should sign a contract with the manufacturer or start looking for a supplier.

Then you need to sign an agreement with outlets and deliver your goods to them. Next, you need to keep statistics and collect debts for goods.

There is a certain scheme for opening a distribution company:

search for products for distribution,
taking for sale or purchase,
distribution to outlets,
providing advertising,
control over accounts receivable.

Cleaning service

All that is needed at the first stage is reliable movers with free time and the availability of an order. Students and people in need of part-time work can be involved in the work.

To start the activity of a mobile team of loaders, you need:

post a service ad
create a database of employees who will quickly arrive at the facility,
expect orders.

Recently, the most profitable business is associated with the medium and small corporate sector. Organizations do not need to hire employees for permanent job, it is more profitable to involve them from time to time. In this regard, the mobile team of loaders is a fairly profitable small business.

The team can provide:

construction sites,
apartment and office moving,
Events,
purchases of bulky items.

Designer notebooks

The most profitable business in Russia is based on the corporate segment. Most hot commodity in offices, of course, the chancellery performs. Top rated activities profitable businesses, is formed based on the needs of office workers.

Notepads, experts believe profitable idea, which is among the top ten businesses in terms of ease of implementation and level of demand. The surface of the notebook can be very original, for example, wood or scorched.

If you are active and constantly look for corporate clients, this activity will bring a consistently high income.

Top 20 most promising areas

Usually small and medium business is the backbone of the state's economy. The reason for this is high profits and low costs.

In many ways, the success of a businessman depends on the scope of business and preparedness. Before opening a business project, it is advisable to study.

Top most profitable species small business:

chiropractors: about 15.3% yield,
private audit company: 16.5% yield,
specialized clinic: profitability of approximately 15%,
professional accounting services: 14.7% yield,
work with taxes: profitability up to 14.7%,
orthodontics: yield up to 14.4%,
lawyer services: yield 13.4%,
audiologist-speech therapist: yield 10.6%,
financial management services: profitability up to 12.2%,
private lending: profitability up to 13.3%,
credit intermediaries with a profit of up to 10.7%,
rental of premises: profitability 11.3%,
drilling of oil and gas wells: profitability 12%,
scoring specialist: 11.5% yield,
real estate appraisal with a profit of 11.3%,
rent of warehouses or storage rooms: profit 11%,
insurance companies: 11% yield,
investment advisors, 10.7% yield,
private therapist job: 10.4% yield.

To analyze and calculate the effectiveness of the enterprise, a wide range of economic and financial indicators. They differ in the complexity of the calculation, the availability of data, and the usefulness for analysis.

Profitability is one of the best performance indicators - ease of calculation, data availability and great usefulness for analysis make this indicator mandatory for calculation.

What is the profitability of the enterprise

Profitability (RO - returnon)- overall score economic efficiency activities of the enterprise or the use of capital / resources (material, financial, etc.). This indicator is necessary for the analysis economic activity and for comparison with other enterprises.

Profitability, unlike profit, is a relative indicator, so the profitability of several enterprises can be compared with each other.

Profit, revenue and sales volume are absolute indicators or economic effect, and it is incorrect to compare these data of several enterprises, because such a comparison will not show the true state of affairs.

It is possible that an enterprise with a smaller sales volume will be more efficient and sustainable, that is, it will outperform another enterprise in terms of relative indicators, which is more important. Profitability is also compared to efficiency(efficiency factor).

IN general view profitability shows how many rubles (kopecks) of profit one ruble invested in assets or resources will bring. For the profitability of sales, the formula reads as follows: how many kopecks of profit are contained in one ruble of revenue. Measured as a percentage, this indicator reflects the effectiveness of the activity.

There are several main types of profitability:

profitability of products / sales (ROTR / ROS - totalrevenue / sale),
return on cost (ROTC - total cost),
return on assets (ROA - assets)
return on investment (ROI - invested capital)
personnel profitability (ROL – labor)

The universal formula for calculating profitability is as follows:

RO=(Type of profit/Indicator whose profitability needs to be calculated)*100%

In the numerator, the type of profit is most often used profit from sales (from sales) and net profit, but it is possible to calculate , balance sheet profit and . All types of profits can be found in the report on financial results(on profit and loss).

The denominator is the indicator whose profitability needs to be calculated. The indicator is always in value terms. For example, to find the return on sales (ROTR), that is, the denominator should be an indicator of sales in value terms - this is revenue (TR - totalrevenue). Revenue is found as the product of price (P - price) and sales volume (Q - quantity). TR=P*Q.

The formula for calculating the profitability of production

Return on cost (ROTC - returnontotalcost)- one of the main types of profitability required for efficiency analysis. Return on cost is also called profitability of production, as this indicator reflects the efficiency of the production process.

Profitability of production (cost) is calculated by the following formula:

ROTC=(PR/TC)*100%

In the numerator is the profit from sales / sales (PR), which is found as the difference between income (revenue - TR - totalrevenue) and expenses (total cost - TC - totalcost). PR=TR-TC.

In the denominator, the indicator whose profitability needs to be found is the total cost (TC). The full cost consists of all the costs of the enterprise: the cost of materials, semi-finished products, the wages of workers and AUP (administrative and managerial personnel), electricity and other housing and communal services, workshop and factory costs, advertising costs, security, etc.

The largest share in the cost is materials, so the main production is called material-intensive.

Profitability of the cost price shows how many kopecks of profit from the sale will bring one ruble invested in the cost of production. Or, measured as a percentage, this indicator reflects the percentage of efficient use of production resources.

Balance sheet profitability formula

Many types of profitability are calculated on the basis of balance sheet data. The balance sheet contains information about the assets, liabilities and equity of the organization.

This form is compiled 2 times a year, that is, the status of any indicator can be viewed at the beginning of the period and at the end of the period. To calculate the profitability from the balance sheet, the following indicators are required:

assets (current and non-current);
the amount of own capital;
investment size;
and etc.

You can’t just take any of these indicators and calculate the profitability - this is wrong!

In order to correctly calculate the profitability, you need to find the arithmetic mean of the sum of the indicator at the beginning of the current (end of the previous) and the end of the current period.

For example, find the profitability of non-current assets. From the balance sheet, the sum of non-current assets at the beginning and end of the period is taken and divided in half.

In the balance sheet of medium-sized enterprises, the value of non-current assets is reflected in line 190 - Total for section I, for small enterprises, the value of non-current assets is the sum of lines 1150 + 1170.

The formula for the profitability of non-current assets is as follows:

ROA (in) \u003d (PR / (VnA np + VnA kp) / 2) * 100%,

where VnA np - the value of non-current assets at the beginning of the current (end of the previous) period, VnA kp - the value of non-current assets at the end of the current period.

The profitability of non-current assets shows how many kopecks of profit from sales will bring one ruble invested in non-current assets.

An example of calculating the profitability of production

To calculate the profitability of production, the following indicators are required: total cost (TC) and profit from sales (PR). The data are presented in the table.

PR 1 \u003d TR-TC \u003d 1500000-500000 \u003d 1,000,000 rubles

PR 2 \u003d TR-TC \u003d 2400000-1200000 \u003d 1,200,000 rubles

It is obvious that the revenue and profit from the sale of the second enterprise is higher. In terms of absolute indicators, the effect of the second enterprise is higher. But does this mean that the second enterprise is more efficient? To answer this question, production is needed.

ROTC 1 =(PR/TC)*100%=(1000000/500000)*100%=200%

ROTC 2 =(PR/TC)*100%=(1200000/1200000)*100%=100%

The profitability of the production of the first enterprise is 2 times higher than the profitability of the production of the second enterprise. We can confidently say that the production of the first enterprise is 2 times more efficient than that of the second.

Profitability, as an indicator of the effectiveness of the enterprise, more accurately reflects the real state of affairs in production, sales or investment of the enterprise, allowing you to correctly respond to the current situation, in contrast to the use of absolute indicators that do not give a complete picture.

Video about what shows profitability:

Starting a new business, studying a business project or considering the terms of a deal, any entrepreneur asks the question - how much is it profitable? Profitability calculation will help to adequately assess the efficiency and profitability of the future enterprise.

The ratio of income received from the sale of goods to the amount of funds invested in the production of these goods is called the profitability ratio. Usually it is calculated as a percentage, but there are also indicators of profit per unit of invested resources.

In general, the profitability ratio can be expressed by the formula:

P = (P / I) * 100%,

where: R— profitability;

P- income from the project;

AND— investment in the project

In practice, financiers use several different ratios, depending on the situation and the system of the enterprise.

There are several types of profitability:

1. By implementation: sum ratio total profit to the value of the revenue indicator for a certain period.

2. By assets: the ratio of net profit to the amount of assets for a certain period;

3. For current assets: the ratio of net profit to the amount of current assets for a certain period;

4. For investments: the ratio of the profit indicator to the amount of independently invested funds for a certain period of time.

The indicator of profitability can reliably reflect the performance of the enterprise, its success. According to this indicator, in contrast to the amount of income, two profile companies can be compared.

Calculation of profitability ratios for the provision of services business: an example

In any business plan, one of the main points is the calculation of profitability. It is not so difficult to determine this indicator; even a person without knowledge of financial matters can cope with it.

For example, consider a business plan for opening a dry cleaners.

The average laundry-dry cleaning involves the following expenses:

1. Registration of permits - 20,000 rubles;

2. Purchase and installation of equipment - 2,500,000 rubles;

3. fixed costs— 1,980,000 rubles per year:

Room rental and utility bills - 45,000 rubles per month;
Purchase detergents and reagents - 20,000 rubles per month;
Remuneration of staff - 100,000 rubles per month.

Total: to open a dry cleaner and its uninterrupted operation throughout the year, 4 million 500 thousand rubles.

On average, for a month of dry cleaning, the net income is about 350,000 rubles.

Excluding employee salaries, rent and purchases Supplies we get income 185,000 rubles per month.

With this pace of work, the costs pay off in full in 24 months, with a total return on investment of 44%.

How to calculate the threshold of return on investment?

Knowing the critical point of the project, one can easily determine its reliability: a significant sales performance above the profitability threshold indicates the financial strength of the enterprise.

Investors, knowing the break-even point of the project, will be able to determine the ability of the enterprise to repay the loan.

The threshold of profitability depends on several factors:

The cost of a unit of production;
Fixed costs: rent, wages of employees, utility bills, maintenance of production.
Variable costs: payment for consumed energy resources, materials and raw materials used.

Mathematically, the threshold of profitability in general can be described by the following expression:

P \u003d (Zpost) / ((VR - Zperem) / VR),

where: P— profitability threshold;

Zpost- fixed costs;

Zperem- variable costs;

BP- revenues from sales.

Calculation of the project profitability index

When it comes to investing in new project, it is important for the author to provide the yield index. The indicator of this index will help to evaluate the profitability of the project. In other words, the index will show how much profit an investor will receive for each unit of invested funds.

IR \u003d PE / I

where: IR— profitability index;

state of emergency- net profit;

AND- the amount of funds invested.

When deciding whether to invest in a new business, investors rely on the following values index indicator:

How to calculate the profit and profitability of the transaction?

Even the most tempting offer, which is simply impossible to refuse, can turn into a complete fiasco. How not to miscalculate by agreeing to a deal?

The economic effect for any business can be determined by calculating the profitability. This will help you understand possible risks and determine the future income as for large enterprise as well as for the individual entrepreneur.

Before starting a new business, it is very important to make a preliminary calculation of possible costs. You also need to calculate the expected income and indicate in what time it will be received.

Profitability is calculated by the formula:

P = (P / V) * 100%,

where: R— profitability;

P- profit from the implementation of the project;

IN- proceeds from the implementation of the project.

It is also worth considering all possible financial losses: loan interest, taxes, possible inflation, if the project is long-term. Then the calculation will be as close as possible to real result and fully reflect the result of financial and economic activities.

We also suggest that you familiarize yourself with a useful video tutorial on how to calculate the profitability of a business:

Useful articles

Useful articles:

Attention! In connection with latest changes in legislation, the legal information in this article could be out of date! Our lawyer can advise you free of charge - write a question in the form below:

Profitability- a characteristic of the financial condition of the company, allowing to assess the ability to make a profit on invested funds. Profitability is calculated as profit per unit of invested funds.

Profitability is a general indicator of the enterprise's activity in terms of the ratio of costs and results. The final result is influenced by two components: internal organizational and economic factors and external market conditions. The first component includes changes in labor productivity, specifications production, the method of its organization, that is, everything that depends on the enterprise itself. The second component includes, on the one hand, the prices of resources (labor, raw materials, materials, fuel, energy, etc.) that the enterprise uses to produce / sell the product, and on the other hand, the prices of the manufactured / purchased product , which may vary from the ratio of supply and demand in the market.

When analyzing the cost of produced / products sold in the current year, one should take into account both the change in the volume of growth in manufactured / sold products, and the change in prices for it, as well as the change in the range of products. The costs (production costs) should take into account: changes in production volumes, changes in prices for resources, changes in resource consumption rates for the production of a unit of product and changes in the range of products. As the main indicator of the economic efficiency of current costs (resource consumption), you can use the indicator of costs per 1 ruble. manufactured or sold products.

As factors influencing the level and dynamics of the cost indicator, private indicators of the use (application) of living labor resources and means of labor can also be singled out. The growth and development of the enterprise are closely related to the development and implementation of the strategy and tactics of managing the process of formation, increase and distribution of profitability.

The growth of the profitability of the enterprise is facilitated by the manipulation of three most important indicators: the acceleration of trade, the reduction in the mass of costs, and the increase in the rate of return by raising prices. In the Western market, it is believed that the long-term profitability of companies depends on significantly more factors (more than 30) characterizing the state competitive situation, the situation on the manufacturer's market, the current economic situation, etc. Therefore, it is important in the process of profitability analysis not to lose sight of a number of other important factors: capital intensity, the relative quality of products (services), the company's market share, and labor productivity.

There is a close relationship between the goals of enterprise development and the factors that determine them. If the goal is to meet the need for savings for productive development, then the most important factors the structure of sales of goods and services, the level of trade margins, sales prices, the volume, structure and efficiency of the use of resource potential, the size of profitability act. If the goal is to ensure the sustainable position of the enterprise, then it is achieved on the basis of ensuring stable relations with suppliers, banks and other counterparties (the number of goods sold, the price of a unit of goods) and a sufficient amount of profitability. If the goal is to satisfy the interests of the owner of the property, then the most important factors ensuring its achievement are the volume of own and borrowed working capital and the efficiency of their use, as well as the amount of profitability.

If an enterprise determines the provision of social consumption and social development collective, then the main factors that should be used to achieve it are distribution costs, the number and composition of the labor resources used, measures state regulation(norms and standards for contributions to various funds social protection population, minimum wage, minimum subsistence level, etc.), the level of profitability.

All of the above goals and factors are themselves closely interconnected. It is important that all activities carried out by the enterprise to increase profitability (using all opportunities) contribute to the achievement of the most important goals of the enterprise's development. When analyzing profitability, the following coefficients are calculated:

. Profitability of implementation is the ratio of profit from sales to the amount of revenue from sales for the period.

profit from sales for the period = line 050 of Form No. 2,
the amount of proceeds from sales for the period = line 010 of Form No. 2,
the sum of the cost for the period = line 020 of Form No. 2.

Standard for trade:- 0 - 0.3
Standard for industry: - 0 - 0.4

When analyzing profitability ratios, it is necessary to analyze the structure proceeds organizations and prime cost her products. The amount of revenue is influenced by objective and subjective factors.

Objective are divided into internal and external. Internal - this is the volume of production, the level of costs, product quality, the rhythm of release, the assortment (in production), the rhythm of shipment, the timely execution of documents, the optimal forms of payment (in circulation). External - the situation on the market of raw materials, materials, semi-finished products, the volume of production in its competence, quality compared to analogues of other enterprises, the rhythm of deliveries (in production), the timing of document circulation, compliance with the terms of contracts, the optimal form of payment (in the sphere of circulation). In addition, there may be additional expenses caused by: violations of the terms of delivery of materials and other resources, errors in transport provision, late payment.

Subjective factors include: moral factors, the political situation in the market, the field of activity and advertising ordered from the right agency - advertising-code.rf. As a rule, the proceeds from the sale of products are based on the volume of sales of products based on prices excluding VAT, excises, trade and sales discounts, excluding customs duties and tariffs.

The costs of production and sale of products consist of the cost of raw materials, materials, energy, fixed assets, labor resources, other operating costs, and non-production costs used in the production of products. The costs of production and sales of products are combined into five groups: material costs, labor costs, social contributions, depreciation of fixed assets and other costs.

. Return on assets is the ratio of net profit for the period to the value of assets for the period.

For the calculation, indicators are used:

net profit for the period = line 190 of Form No. 2,
assets for the period (balance sheet currency) = line 300 of Form No. 2.

Return on assets measures the ability of a company's assets to generate profit. In other words, it is an indicator of the profitability and performance of the company, cleared of the influence of volume. borrowed money. In addition, the return on assets (capital) shows the efficiency of the use of all property of the enterprise. The decrease indicates a falling demand for the company's products and an overaccumulation of assets.

Standard for trade - 0 - 0.05
Standard for industry - 0 - 0.1

. Return on current assets is the ratio of net profit for the period to current assets for the period.

This indicator reflects the efficiency of using the company's current assets and shows how much profit the company receives from each ruble invested in the company's current assets. Demonstrates the ability of the enterprise to provide a sufficient amount of profit in relation to the used working capital companies. The higher the value of this ratio, the more efficiently working capital is used.

Standard for trading - 0 - 0.08

. ROI is the ratio of net profit for the period to equity and long-term liabilities for the period.

For calculation is used:

average value of own funds and long-term liabilities according to data for the period = Own funds (line 490 of Form No. 1) + Long-term liabilities (line 590 of Form No. 1) for the period.

Standard for trade - 0 - 0.07
Standard for industry - 0 - 0.16

. Return on equity(equity) is the ratio of net profit for the period to equity for the period. Shows the return on shareholder investment, in terms of accounting earnings.

Standard for trade - 0 - 0.06
Standard for industry - 0 - 0.2

Comments

Currently remains controversial issue what indicators to take into account the profitability from sales - revenue or cost, net profit or revenue. If we proceed from the fact that the profitability threshold (Break-even Point) is the volume of operations at which the total income is equal to the total costs, i.e. this is the point of zero profit or zero losses, and the profit is already included in the sales proceeds, it is advisable to consider the profitability from the sale as the ratio of the profit from the sale not to the revenue, but to the cost, in order to avoid underestimating the profitability indicators. In addition, it is advisable to include in the calculation not net profit, but profit after taxation, since net profit can include profit not only from core activities, but also from non-operating and operating ones.

Example

Initial data:
Revenue = 100 million rubles.
Cost price = 70 million rubles.
Selling expenses = RUB 1.2 million

Payment:
Profit from sales \u003d 100-70-1.2 \u003d 28.8 million rubles.
Return on sales \u003d Profit / Revenue \u003d 28.8 / 100 \u003d 0.288 \u003d 28.8%.
Return on sales = Profit / Cost = 28,8/70 = 0,41 = 41%.

As can be seen from the example, in the first case, the profitability is lower than in the second, since the proceeds already include profit from sales.

Profitability calculation deserves special attention in Russian conditions. Due to the high income tax rate (as of September 1, 2009, income tax is 20%), taxpayers are engaged in tax optimization. In addition, in some cases, profits increase due to unreasonable price increases. As a result, it is not possible to evaluate the performance of a borrower solely on the basis of what the profitability shows. Additional performance indicators for the organization are discussed below.

To assess the profitability of a company, it is advisable:

track the dynamics of the cost/revenue ratio;
analyze how the net profit was received (at the expense of core activities or at the expense of other income);
analyze the structure of management, commercial, operating, non-operating and other expenses;
compare revenue with credit turnover on account 62 “Settlements with buyers and customers” and receipts on account 51;
clear revenue from the share of offsets when calculating profitability from sales;
to analyze, due to which there is a decrease / increase in profitability from sales. Too high profitability of sales may arise due to a large markup on a product / service or the establishment of an unreasonably high price for a product, which is a negative factor in assessing the payment risk. The increase in profitability of sales is a consequence of the increase in prices with fixed costs to produce sold products or reduce production costs at constant prices.

The decrease indicates a decrease in prices at constant production costs or an increase in production costs at constant prices, i.e., a decrease in demand for the company's products.

Profitability calculation example

How to determine how profitable business? First, you need to understand that if a company does not operate in industries such as gas, oil, gems or the construction of business centers, the profitability will be in the range of 15 to 35% per annum.

An industry such as trucking is, in principle, subject to “losses”. trading companies receive a margin of 10-15%. Production also does not skim big cream - up to 25% per annum.

Let's give an example of calculating the profitability of a company that is engaged in timber processing, namely, the production of boards.

Let's start by dividing costs into fixed and variable costs. Next, we determine the maximum capacity of the equipment, the number of shifts and workers. We consider the costs of production capacities:

One shift - 8 hours - 15 people.
The cost of 1 cu. raw materials - 6 thousand rubles.
Power sawing machine- 3000 cubic meters / month, of which 50% is waste. From 3000 cu. it turns out 1500 cubic meters / month. finished raw materials.
Drying capacity - 750 cubic meters / month. Drying cycle 14 days. Total 1500 cubic meters / month.
The selling price is for 1 cubic meter. dried board 15 thousand rubles.

Expenses:

Purchase of raw materials	variables	6 000 * 3 000 = 18 000 000	Based on the maximum load
Office rent	permanent
Base rental	permanent
Wage	permanent		With a piecework system, wages are calculated based on the load. Including the "gray" salary.
Taxes from the minimum wage fund (10 tr. per month)	permanent	10 00043%15=64 500	13% - income tax 30% - FSS, PF, etc.
Communications	variables		Based on the maximum load
	permanent		Settlement and cash services
Sharpening cutters	variables
Spare cutters	permanent
	variables		For 1500 cu.
	permanent
TOTAL		18 754 500

Income:

1500 * 15,000 = 22,500,000.00 rubles

Net profit:

22,500,000- 18,754,500=3,745,500 rubles - 749,100 (20% income tax) = 2,996,400 rubles.

Profitability:

2 996 400/18 754 500 = 16%

When calculating profitability, one should not forget about the influence of seasonality factors, reduced demand, equipment downtime, and defects.

In most developed countries of the world, small and medium-sized businesses form the backbone of the economy. And it is not surprising, because with minimal costs, a private entrepreneur can receive by no means small profits. But, of course, success largely depends on the area in which you want (and can) work - services, production, transport, trade, etc.

So who earns the most? Forbes magazine tried to answer this question, having compiled a list of the most profitable and promising segments of small business. The rating is based on data on 300,000 firms and individual entrepreneurs, each area was represented by at least 100 companies. The data was collected by a specialized consulting agency from 2003 to 2011.

According to the authors of the rating, most of the most income types entrepreneurship requires excellent vocational training. At the same time, these specialties allow you to work for yourself, not to maintain a staff, and sometimes not even use the office. But there is another side of the coin: the clients of such specialists, as a rule, resort to the services of the same professional. long years, that is, it is very difficult for a beginner to quickly take a worthy position in the market.

So, who got into the business top?

1. Private auditors. Net profit - 16.5%. Audit services are in demand at all times, so the financial crisis has not affected the income of these professionals. In addition, clients usually work with the same auditor (or firm) on a regular basis, so there is little to no promotional costs. And, of course, if you work for yourself, the need to rent an office and pay staff is completely eliminated.

2. Chiropractors, 15.3%. Official medicine does not always recognize the craft of these specialists, but this does not prevent them from receiving a decent income. And those who do not maintain their own office and work on departure at the client's home, moreover, have almost no costs.

3. Specialized clinics, 15%. The most popular are minor surgeries, cosmetic procedures and various examinations. Despite the high cost of maintaining such an institution, the prices for services more than cover all costs.

4. Accounting services, 14,9%. Just like auditors, accountants are needed by everyone and always. Any services of these specialists are quite expensive, however, competition in this area is consistently high.

5. Private dentists, 14.7%. These doctors almost never suffer from a shortage of clients. Many patients become regulars and go to the same dentist for decades; plus, they advise their favorite specialist to friends, relatives, colleagues, and so on. Even without a single advertising line and having rather expensive equipment, the dental office is a profitable enterprise.

6. Tax calculations, 14.7%. Nobody likes to fill out declarations and stand in line at the tax office. On human laziness and earn private tax.

7. Dentist-orthodontist, 14.4%. In Russia, these specialists usually do not work outside the walls of any clinics, but in America, a private orthodontist is a fairly common phenomenon. And the services of such doctors are traditionally expensive: if the client wants a Hollywood smile, he must be willing to pay the appropriate price for it.

8. Law offices, 13.4%. At the same level are approximate income all law firms and firms.

9. Small lending, 13.3%. Companies that issue small loans secured by the company's products have become popular during the crisis. big banks unanimously refused loans to entrepreneurs and demanded that previously issued loans be returned ahead of schedule, and these firms were ready to issue funds without special requirements and for the right time. For small businesses, this has become a real lifesaver, as profits in manufacturing and trade also began to plummet.

10. Private managers, 12.2%. The financial management service is not very popular in our country, however, in the West, people trust traders much more than banks and not their own “mattress”. Even retirees are putting their savings into securities, so that managers have a lot of clients, but there are almost no costs: such a specialist can even work from his own sofa.

11. Drilling of oil and gas wells, 12%.

12. Optometrists, spectacle fitters, 11.5%.

13. Rental non-residential premises, 11,3%.

14. Real estate appraisal, 11.3%.

15. Leasing of mini-warehouses and storage rooms, 11%.

16. Insurance agencies, 11%.

17. Credit intermediaries, 10.7%.

18. Investment advisors, 10.7%.

19. Speech therapists and audiologists, 10.6%.

20. Private therapists, 10.4%.