Knitwear. Own business: production of knitted products

The production of a harsh warp knitted fabric on skewers, raschel skewers and raschel machines consists of next transitions: winding *, warping, warp knitting. In accordance with this, the main workers of this production are winders, warpers, knitters, as well as auxiliary workers (scrappers, markers, transporters, etc.).

The production of a gray fabric on various circular knitting machines involves knitting, culling and darning. In the workshop of circular knitting machines, workers of the following professions are mainly employed: knitters, darners, turnouts, cullers, cleaners, oilers, master's assistants, transporters, etc.

The production of outer knitwear (semi-regular and regular) is carried out on a variety of fung machines - round, carousel, flat (including automatic machines), as well as on reverse and cotton machines. All transitions (knitting, sewing-kettle and sorting-graduation) are mainly served by workers of the following professions: knitters, darners, graders, seamstresses, knitters, master's assistants, oilers, transporters, etc.

Since at present, and in most cases, yarn comes to the knitting industry in bobbins, the winding transition is increasingly excluded from production. In principle, the organization and rationing of labor at this transition (as well as at warping) are similar to those used in weaving.

248 Hosiery production, equipped with a main

in the manner of automatic circular hosiery machines, includes the following technological transitions: yarn rewinding, knitting, sewing together the toes of products, knitting, dyeing and finishing. After the products are manufactured, the reinforcing thread is cut and the products are turned inside out, they are viewed, sorted and, if necessary, darned. The following workers are mainly employed in this production: knitters, refueling operators, seamstresses, darners, collars, counters, sorters, controllers, controller operators, master assistants, transporters, etc.

The knitting sites use the brigade method of organizing
labor on sets of equipment. Each brigade (set) consists of
several knitters and is headed by an assistant foreman
masters. The number of knitters that make up the team depends on the zone
maintenance of equipment by an assistant foreman. Currently in
industry, work is underway to organize integrated
lex teams with payment for the final results of work. Here, just like
and in weaving, as part of an integrated team, it is possible
organization of specialized brigades-links (paired

maintenance of two zones by knitters).

In the knitting and knitting industry, as already noted, it is common multi-station service, sentry, route, calling and combined methods are used.

If the watchdog method is most often used in all workshops with small areas (2-4 machines), then during maintenance a large number machines, it is more expedient to combine and various types of route method [pendulum - when servicing winding, cotton, round-stocking, warp-knitting and flat-fang machines with their frontal arrangement; one-sided or two-sided (zigzag) - with large service areas of round stockings,

249 warp and flat knitting machines; roundabout - in

in some cases when servicing round knitting machines]. However, the most common in the knitwear industry is the route-guard (combined) method of equipment maintenance. So, for example, when servicing circular knitting machines, knitters most often use the guard service method when eliminating breaks, changing needles, starting the machine after a self-stop; at the same time, when changing packages and servicing equipment (fanning, preventive inspection, etc.), the route maintenance method is used.

Auxiliary workers work according to the calling method: on-duty locksmiths, electricians, etc. The master's assistants use a combined service method: calling (for eliminating equipment breakdowns) and route (for routine inspection and repair of equipment).

The rationing of labor in the knitting and knitting industry is carried out mainly by the calculation and analytical method in accordance with the generally accepted basic methodological provisions.

The features of labor rationing are primarily in determining the productivity of equipment, and in particular, its theoretical productivity. The main parameters that determine the theoretical performance of various knitting machines are: the speed of movement of the working bodies of the equipment; density (number of loops per unit length of the product); the number of loop-forming (binder) systems, i.e. the number of loop rows formed in one revolution of the main shaft of the machine.

In knitwear production, until recently, the traditional method of labor rationing, adopted for this production, was still used. At present, a transition is being made to a methodology that corresponds to the approved Basic Provisions for the regulation of labor in the light industry.

250 For most basic knitwear equipment

knitting production speed mode determined by the speed of the main shaft. In this regard, the theoretical performance L of equipment is determined as follows:

when knitting fabric on warp knitting machines (kg/h) -

where - frequency of rotation of the main shaft, - mass

loop row, - loop length, mm; And - the number of needles in the dressing; M -

Number of binding systems; t p - surface density, severe

canvases (according to state standard or TU); and -

respectively, the density of the harsh canvas horizontally and vertically (by 5 cm);

when knitting fabric on circular knitting machines - according to the same formula as for warp knitting machines, as well as according to the formula (kg / h)

where is the rotation frequency of the main shaft, I is the number of needles in the dressing;

M is the number of binder systems; t p - surface density, a harsh canvas (according to the state standard or TU); and - respectively, the density of the harsh canvas horizontally and vertically (by 5 cm);

when knitting outerwear products on flat-fang machines (products per hour) -

where n is the number of carriage moves in elastic knitting or the rotational speed of the cylinder in stocking knitting; P is the number of loop rows.

On cotton machines, when knitting outer jerseys, the rotational speed of the main shaft changes during the development of various sections of the products. In this regard, it is more expedient to determine the machine

251 operating time of these sections (min), and the theoretical

productivity (sets per hour) is found as the reciprocal of the machine time of the working cycle. In this case

where - the number of loop rows on different areas products;

n 1, n 2 , ..., n n - the corresponding speed of the main shaft, min-1

When knitting stockings on round stocking machines, it is also advisable to determine the machine operating time of products (a dozen pairs):

where is the rotational speed of the cylinder, respectively, on the main

knitting speed and different speeds slow motion; m - number of products; - the number of chain links corresponding to the work

cars at main speed and at different speeds of slow motion; - the number of revolutions of the cylinder per chain link.

Useful time ratio of norm machines

equipment performance and maintenance standards

determined according to the generally accepted method. The repeatability standards for working methods are established by calculation or are taken according to observational data. Finally, the time spent on the performance of working methods, on the maintenance of the workplace, on rest and personal needs are established according to industry or, if they are absent, according to factory time standards.

As for the rationing of labor in auxiliary work (control, transportation, maintenance equipment), it is carried out according to the generally accepted methodology. For some types of ancillary work (for example, quality control of finished

252 knitwear) there are collections of industry

regulatory materials.

Below is an example of calculating the productivity rate of the Multicomet round-fan machine and the production rate of knitting workers.

Initial data. Machine class-18, number of needle beds - 2, number of needles in the cylinder and rippwasher (separately) I \u003d 1680, cylinder rotation speed n \u003d 18 min "1, number of rows formed in one revolution, M \u003d 18, surface density of a harsh cloth taken from the machines, t p \u003d 332 g / m, type of yarn - pure wool, linear density T \u003d 19.3 tex x 2, yarn weight in the bobbin t b \u003d 1700 g, P g \u003d 48, P w \u003d 58, width canvas W n \u003d 86 cm. The method of equipment maintenance is route-guard.

Woolen and knitwear are present in the wardrobe of most people and always remain in fashion. And this means that the idea of producing knitted products will be profitable, if, of course, its implementation is approached competently.

Naturally, we are talking about industrial production knitted products, only in this case you can count on profit and further development your enterprise. Here is a rough list of garments that are produced this way:

hosiery (socks, stockings, tights);
outerwear (vests, jackets, sweaters, jumpers, suits, bathrobes);
Underwear;
hats.

You can add household goods to the assortment list, namely curtains, curtains, tablecloths, bedspreads, potholders, capes, etc.

Required Equipment

To organize the production of knitted products, you will need:

knitting machines (the number of units depends on production volumes);
buttonhole machine (needed to create loops on the product, there are automatic and semi-automatic, including equipped computer programs);
lock stitch machine (for connecting parts of one product);
chain stitch machine (for connecting parts);
overlock (necessary for finishing edges, can be used to connect parts, for example, sewing on collars).

In addition, to steam the finished product, you will need a steam table (on extreme case iron), and for processing and connecting individual parts - a cutting table.

Cars are divided into classes. The smaller the class, the thicker the threads are used - such equipment is suitable for creating winter items (scarves, hats, sweaters). On machines of the 5th class, you can knit products from any type of yarn, so for universal production they are more priority.

Business processes

Basic steps for organizing a business:

development model range products that you will manufacture and sell in the future;
compiling a list of required equipment (you may have to slightly expand / shorten the list proposed above - it all depends on the product range);
mastering the knitting machine in parallel with the search for personnel (if the production is small, then at the beginning of the journey, part of the functions can be taken over by the entrepreneur);
search for yarn suppliers;
development of distribution channels for products (negotiations with wholesalers, renting a place on the market, opening a company store).

The main thing in this business is not just to establish the production of knitted products, but also to sell the products. Your customers can be both end customers, if, for example, products are sold through a store, as well as intermediaries (wholesalers). If you are going to specialize in the production of specific types of products, such as scarves and hats, seasonal fluctuations are expected.

For each employee of the workshop, it is necessary to assign a machine that will be in his charge. In this case, you will be able to use the equipment as efficiently as possible, avoiding downtime.

As raw materials, threads of different thicknesses are used, as well as elements of decoration and fasteners (buttons, zippers, loops).

Staff

Specialists needed for production: knitting machine operators, seamstresses, cutters, technologist, fashion designer, programmer, service mechanic. People of the last 4 professions can be attracted on a part-time basis, their constant presence and daily participation in the processes is not necessary.

Brief Rationale

You can start a business with 2-3 knitting machines, the cost of starting a business will be 250-300 thousand rubles. (Purchase of equipment - 150-200 thousand rubles, purchase of raw materials - 50 thousand rubles.) With this option, you do not need to hire staff, all the work can be done by the business owner. The return on investment in the organization of production is 12 months.

If it is planned to create a more serious production (it is recommended to purchase at least 50 units of knitting machines), then an investment of 8-10 million rubles will be required, the number of employees is 12 people. The area of the workshop is 350-400 sq. meters. Return on investment 2-3 years.

* Calculations use average data for Russia

1. PROJECT SUMMARY

This business plan covers the creation own production knitted clothes full cycle. The production will be located in a city with a population of more than 1 million people. The enterprise will specialize in the production of original knitwear for men, women and children.

The production area of the enterprise will be 65 square meters. meters. For the arrangement, the necessary knitting, sewing and auxiliary equipment in the amount of 798.1 thousand rubles. The total amount of initial investment will be 1.4 million rubles. The success factors of the company are:

increased demand for knitted woolen products due to fashion;

originality and modernity of the products;

work for a wide target audience: different sex and age;

affordable prices with high quality products.

The planned monthly turnover of the enterprise is 925 thousand rubles. Net profit - 311 thousand rubles. Profitability of sales - 33.6%. The main performance indicators of the project are given in Table. 1 business plan.

Table 1. Integral performance indicators

2. COMPANY DESCRIPTION

Long time knitted clothes in public consciousness was associated with rather simple and unpresentable clothes, suitable for wearing only at home. However, in last years the situation has changed radically: knitted clothes have become the highlight of fashion shows and entered the everyday wardrobe of many people, including those with high incomes. If earlier the practical factor - convenience and comfort - comes to the fore, now consumers appreciate the design of knitwear no less. The brightness and originality of the author's idea often become decisive pros and cons in choosing a purchase.

This business plan considers the creation of its own full-cycle knitted clothing production. The production will be located in a city with a population of more than 1 million people. The enterprise will specialize in the production of original knitted knitwear. These will be original designer sweaters, coats, cardigans, tops, scarves and other knitted products. The basis of the produced range will be products for women and children (about 70%), the rest will be knitted goods for men.

The legal form of business will be individual entrepreneurship (IP). The business is being opened from scratch, the initiator of the project is a person who previously had experience in the production and sale of designer knitwear at home. Products will be sold in small wholesale and retail through our own online store.

Ready-made ideas for your business

The production will be located within the city in a rented area of 65 sq. meters. For the arrangement, the necessary knitting, sewing and auxiliary equipment will be purchased in the amount of 798.1 thousand rubles. The total amount of initial investment will be 1.4 million rubles. In Table. 2 business plans present all items of start-up costs for opening a workshop.

Table 2. Investment costs of the project

	NAME	AMOUNT, rub.
Equipment
	Purchase of equipment
Intangible assets
	Creation of an online store
	Software
working capital
	working capital
	Purchase of raw materials
Total:		1 401 600

3. DESCRIPTION OF GOODS AND SERVICES

The clothes that will be produced by the company will not only be warm and comfortable, but will also be able to emphasize the individuality of the owner through a rich selection of design patterns. All products will be created so as not to restrict the movement of a person and at the same time emphasize his style. Raw materials for production (yarn, accessories) will be purchased in bulk from a local supplier working directly with several dozen manufacturers, which will ensure the purchase various kinds products in a one-stop shop. The list of manufactured products and variable costs are given in Table. 3 business plans. It should be noted that in the future, with access to wider production capacities, the range of products will be expanded.

Table 3. Nomenclature and variable costs

№	COMMODITY GROUP	COSTS PER UNIT, rub.	COSTS PER UNIT AVERAGE, rub.	AVERAGE MARGIN, %	PRICE RANGE	AVERAGE UNIT COST
	Knitted sweater for children (1-14 years old)	181-636	408,5		600-1600	1100
	Knitted men's regular sweater	545-886	715,5		1200-2600	1900
	Sweater knitted men's elongated	600-1000			1400-3600	2500
	Sweater knitted women's regular	430-727	578,5		900-2300	1600
	Sweater knitted women's elongated / cardigan	454-836			900-3600	2250
	Women's knitted top	360-460			1700-2600	2150
	Women's knitted coat	1500-3500	2500		3500-8900	6200
	Children's knitted coat	450-2100	1275		1500-4500	3000
	Knitted children's scarf	120-140			300-450
	Women's knitted scarf	140-170			350-550
	Men's knitted scarf	140-170			350-550
	Knitted hat	50-100			170-390

4. SALES AND MARKETING

Our products will target people of both sexes and all ages. The main focus will be on the female audience of 18-35 years old and children. A typical representative of our target audience is a solvent person who strives to match fashion, is interested in new and unusual things has a good sense of humor. Such a person is ready nice clothes, but at the same time requires from it the maximum High Quality and comfort at a reasonable and affordable price.

Sales will be carried out in small wholesale to retail clothing stores, as well as retail through our own online store. In parallel, it is planned to promote social networks: product samples will be presented in the company's communities on Instagram, Vkontakte and Odnoklassniki. It is also planned to participate in specialized clothing fairs and knitwear fairs.

5. PRODUCTION PLAN

The production will be located in a rented premises with an area of 65 sq. meters. 40 sq. meters will be used directly under the knitting shop, 10 sq. meters will be occupied by a sewing room, the rest of the area will be for utility rooms, a warehouse, a bathroom.

For production will be purchased necessary equipment in the amount of 798.1 thousand rubles. A detailed list is given in Table. 4 business plans. Preference will be given to universal equipment, namely fifth-class knitting machines, which will make it easy to expand the range of knitted products in the future. Some of the knitting machines will be electronic, which will allow you to build accurate patterns, automatically knit a pattern, create and edit patterns on a computer, etc. All knitting equipment and accessories are covered by a 1-year seller's warranty. Installation and basic training are included in the price.

Table 4. List of equipment

№	Name	Characteristics	price, rub.	Quantity, pcs.	Cost, rub.
Production equipment
	Knitting machine Silveer Reed SK840/SRP60N	Machine class: 5 Number of fountains: 2 Number of needles: 200 Programming way: A computer Programmable pattern repeat: up to 200 needles Country of origin: Japan Country of origin: China	121000		121000
	Knitting machine Silveer Reed SK840	Machine class: 5 Number of fountains: 1 Number of needles: 200 Programming way: A computer Up to 200 needles Country of origin: Japan Country of origin: China	82200		82200
	Knitting machine SilverReed SK280/SRP60N	Machine class: 5 Number of fountains: 2 Number of needles: 200 Programming method: Punch card Rapport of the programmable pattern: 24 needles Country of origin: Japan Country of origin: China	92000		276000
	Kettelnaya car Hague 280H	Hague 280H Manual Kettle Machine Class 5	54900		54900
	Openwork bottom bracket LC580 for Silver Reed SK840	Carriage for knitting openwork on computer machines of the 5th class.	35750		35750
	Color changer Silver Reed YC-6	Knitting machine for multicolour fung weaves, Norwegian jacquard and double jacquard. For knitting machines SK280, SK840. Thread feed system for 4 threads.	24100		24100
	Silver Reed RJ-1 Jacquard Carriage for Silver Reed SRP60N	Jacquard carriage Silver RJ-1 for knitting machines Silver 60 and Silver reed SRP60N class 5.	18600		18600
	Carriage Silver Reed AG24 (Intarsia) for SK280, SK840	Carriage for knitting large drawings with many colors in one row without broaches from the wrong side of the product.	6000		6000
	Yarn winder	Yarn winder	2900		5800
	Sewing machine Janome JB 1108	Electromechanical sewing machine	8000		16000
	Other equipment	Overlockers, irons with steam generators, ironing table, etc.	45000		45000
Auxiliary equipment
	A computer	Personal Computer	27800		27800
	Knitting machine table	Knitting machine table	7990		39950
	Sewing machine table	Sewing machine table	6000		12000
	Chairs	Chairs	1500		12000
	PC table	PC table	6000		6000
	Other	Other auxiliary equipment	10000		15000
Total:					798100

In addition to the list, you will need specialized software necessary to track the process of knitting a pattern and work on creating projects with complex design. The cost of software will be 25,500 rubles.

Knitwear is a seasonal product and is most in demand between October and April, which will be taken into account in production plan enterprises. During the off-season, production will be partially reoriented to the spring-summer assortment, while in terms of revenue, a reduction in planned levels by 30% will be included. Planned production figures are given in Table. 5 business plan.

Table 5. Planned production indicators

Product	Average planned sales volume	Revenue, rub.	variable costs
Knitted children's sweater
Knitted men's regular sweater
Sweater knitted men's elongated
Sweater knitted women's regular
Sweater knitted women's elongated / cardigan
Women's knitted top
Women's knitted coat
Children's knitted coat
Women's knitted scarf
Men's knitted scarf
Knitted children's hat
Knitted hat

6. ORGANIZATIONAL PLAN

The legal form of doing business will be individual entrepreneurship (IP). The form of taxation is simplified (6% of income). The business will be initiated individual entrepreneur, who previously had experience in selling knitted products of his own production in small volumes. In addition to his responsibilities for the management of the company, his responsibilities will include sales management. The company's staff will include 8 people, including 5 knitters, 2 seamstresses and a programmer-desinator. The wage fund and staffing are given in Table. 6. Accounting will be outsourced. Maintenance Responsibilities sewing machines will be carried out by mechanics-adjusters, whose remuneration will be carried out under a work contract. The start of production is scheduled to begin in August, before the start of the sales season.

Table 6. Staffing and payroll

	Position	Salary, rub.	Quantity, pers.	FOT, rub.
	knitting machine operator

	Dessinator programmer
Total:				184000
	Social Security contributions:
	Total with deductions:			239200

7. FINANCIAL PLAN

Investment costs for the opening of the enterprise will amount to 1.4 million rubles. The main amount of funds will go to the purchase of equipment (798.1 thousand rubles), the purchase of raw materials (308 thousand rubles) and the formation of a fund working capital(200 thousand rubles). The structure of start-up costs is given in Table. 2 business plans.

* Calculations use average data for Russia

1. PROJECT SUMMARY

The production area of the enterprise will be 65 square meters. meters. For the arrangement, the necessary knitting, sewing and auxiliary equipment will be purchased in the amount of 798.1 thousand rubles. The total amount of initial investment will be 1.4 million rubles. The success factors of the company are:

increased demand for knitted woolen products due to fashion;

originality and modernity of the products;

work for a wide target audience: different sex and age;

affordable prices with high quality products.

Table 1. Integral performance indicators

2. COMPANY DESCRIPTION

For a long time, knitted clothes in the public mind were associated with clothes that were rather simple and unpresentable, suitable for wearing only at home. However, in recent years, the situation has changed radically: knitted clothes have become the highlight of fashion shows and entered the everyday wardrobe of many people, including those with high incomes. If earlier the practical factor - convenience and comfort - comes to the fore, now consumers appreciate the design of knitwear no less. The brightness and originality of the author's idea often become decisive pros and cons in choosing a purchase.

Ready-made ideas for your business

Table 2. Investment costs of the project

	NAME	AMOUNT, rub.
Equipment
	Purchase of equipment
Intangible assets
	Creation of an online store
	Software
working capital
	working capital
	Purchase of raw materials
Total:		1 401 600

3. DESCRIPTION OF GOODS AND SERVICES

The clothes that will be produced by the company will not only be warm and comfortable, but will also be able to emphasize the individuality of the owner through a rich selection of design patterns. All products will be created so as not to restrict the movement of a person and at the same time emphasize his style. Raw materials for production (yarn, accessories) will be purchased in bulk from a local supplier working directly with several dozen manufacturers, which will allow for the purchase of various types of products in the "one window" mode. The list of manufactured products and variable costs are given in Table. 3 business plans. It should be noted that in the future, with access to wider production capacities, the range of products will be expanded.

Table 3. Nomenclature and variable costs

№	COMMODITY GROUP	COSTS PER UNIT, rub.	COSTS PER UNIT AVERAGE, rub.	AVERAGE MARGIN, %	PRICE RANGE	AVERAGE UNIT COST
	Knitted sweater for children (1-14 years old)	181-636	408,5		600-1600	1100
	Knitted men's regular sweater	545-886	715,5		1200-2600	1900
	Sweater knitted men's elongated	600-1000			1400-3600	2500
	Sweater knitted women's regular	430-727	578,5		900-2300	1600
	Sweater knitted women's elongated / cardigan	454-836			900-3600	2250
	Women's knitted top	360-460			1700-2600	2150
	Women's knitted coat	1500-3500	2500		3500-8900	6200
	Children's knitted coat	450-2100	1275		1500-4500	3000
	Knitted children's scarf	120-140			300-450
	Women's knitted scarf	140-170			350-550
	Men's knitted scarf	140-170			350-550
	Knitted hat	50-100			170-390

4. SALES AND MARKETING

Our products will target people of both sexes and all ages. The main focus will be on the female audience of 18-35 years old and children. A typical representative of our target audience is a solvent person who strives to be in line with fashion, is interested in new and unusual things, and has a good sense of humor. Such a person is ready for good clothes, but at the same time requires the highest quality and comfort from her at a reasonable and affordable price.

Sales will be carried out in small wholesale to retail clothing stores, as well as retail through our own online store. In parallel, it is planned to conduct promotion in social networks: product samples will be presented in the company's communities on Instagram, Vkontakte and Odnoklassniki. It is also planned to participate in specialized clothing fairs and knitwear fairs.

5. PRODUCTION PLAN

For production, the necessary equipment will be purchased in the amount of 798.1 thousand rubles. A detailed list is given in Table. 4 business plans. Preference will be given to universal equipment, namely fifth-class knitting machines, which will make it easy to expand the range of knitted products in the future. Some of the knitting machines will be electronic, which will allow you to build accurate patterns, automatically knit a pattern, create and edit patterns on a computer, etc. All knitting equipment and accessories are covered by a 1-year seller's warranty. Installation and basic training are included in the price.

Table 4. List of equipment

№	Name	Characteristics	price, rub.	Quantity, pcs.	Cost, rub.
Production equipment
	Knitting machine Silveer Reed SK840/SRP60N	Machine class: 5 Number of fountains: 2 Number of needles: 200 Programming way: A computer Programmable pattern repeat: up to 200 needles Country of origin: Japan Country of origin: China	121000		121000
	Knitting machine Silveer Reed SK840	Machine class: 5 Number of fountains: 1 Number of needles: 200 Programming way: A computer Up to 200 needles Country of origin: Japan Country of origin: China	82200		82200
	Knitting machine SilverReed SK280/SRP60N	Machine class: 5 Number of fountains: 2 Number of needles: 200 Programming method: Punch card Rapport of the programmable pattern: 24 needles Country of origin: Japan Country of origin: China	92000		276000
	Kettelnaya car Hague 280H	Hague 280H Manual Kettle Machine Class 5	54900		54900
	Openwork bottom bracket LC580 for Silver Reed SK840	Carriage for knitting openwork on computer machines of the 5th class.	35750		35750
	Color changer Silver Reed YC-6	Knitting machine for multicolour fung weaves, Norwegian jacquard and double jacquard. For knitting machines SK280, SK840. Thread feed system for 4 threads.	24100		24100
	Silver Reed RJ-1 Jacquard Carriage for Silver Reed SRP60N	Jacquard carriage Silver RJ-1 for knitting machines Silver 60 and Silver reed SRP60N class 5.	18600		18600
	Carriage Silver Reed AG24 (Intarsia) for SK280, SK840	Carriage for knitting large patterns with many colors in one row without broaching from the wrong side of the product.	6000		6000
	Yarn winder	Yarn winder	2900		5800
	Sewing machine Janome JB 1108	Electromechanical sewing machine	8000		16000
	Other equipment	Overlockers, irons with steam generators, ironing table, etc.	45000		45000
Auxiliary equipment
	A computer	Personal Computer	27800		27800
	Knitting machine table	Knitting machine table	7990		39950
	Sewing machine table	Sewing machine table	6000		12000
	Chairs	Chairs	1500		12000
	PC table	PC table	6000		6000
	Other	Other auxiliary equipment	10000		15000
Total:					798100

In addition to the list, you will need specialized software necessary to track the process of knitting a pattern and work on creating projects with a complex design. The cost of software will be 25,500 rubles.

Knitted clothing is a seasonal product and is in greatest demand from October to April, which will be taken into account in the production plan of the enterprise. During the off-season, production will be partially reoriented to the spring-summer assortment, while in terms of revenue, a reduction in planned levels by 30% will be included. Planned production figures are given in Table. 5 business plan.

Table 5. Planned production indicators

Product	Average planned sales volume	Revenue, rub.	variable costs
Knitted children's sweater
Knitted men's regular sweater
Sweater knitted men's elongated
Sweater knitted women's regular
Sweater knitted women's elongated / cardigan
Women's knitted top
Women's knitted coat
Children's knitted coat
Women's knitted scarf
Men's knitted scarf
Knitted children's hat
Knitted hat

6. ORGANIZATIONAL PLAN

The legal form of doing business will be individual entrepreneurship (IP). The form of taxation is simplified (6% of income). The initiator of the business will be an individual entrepreneur who previously had experience in selling knitted products of his own production in small volumes. In addition to his responsibilities for the management of the company, his responsibilities will include sales management. The company's staff will include 8 people, including 5 knitters, 2 seamstresses and a programmer-desinator. The wage fund and staffing are given in Table. 6. Accounting will be outsourced. Responsibilities for the maintenance of sewing machines will be carried out by adjusting mechanics, whose remuneration will be carried out under a contract. The start of production is scheduled to begin in August, before the start of the sales season.

Table 6. Staffing and payroll

	Position	Salary, rub.	Quantity, pers.	FOT, rub.
	knitting machine operator

	Dessinator programmer
Total:				184000
	Social Security contributions:
	Total with deductions:			239200

7. FINANCIAL PLAN

Investment costs for the opening of the enterprise will amount to 1.4 million rubles. The bulk of the funds will go to the purchase of equipment (798.1 thousand rubles), the purchase of raw materials (308 thousand rubles) and the formation of a working capital fund (200 thousand rubles). The structure of start-up costs is given in Table. 2 business plans.

AT variable costs includes the cost of purchasing raw materials and transportation costs. variable costs are presented in detail in Table. 7 this business plan. in number fixed costs included rent, accounting, depreciation, site hosting (see Table 8). Depreciation of fixed assets is calculated on a straight-line basis over a service life of 10 years.

The main direction of our work is contract production of knitwear (production of knitted products to order under the customer's trademark) in a regular way according to technology (knitting of product details along the contour, without undercut).

The possibility of obtaining parts of a product of a given shape on knitting machines is a very important advantage of modern knitwear production, as it makes it possible to obtain high-quality products on an industrial scale. The absence of waste during cutting significantly reduces the consumption of raw materials for each product, which helps to reduce its cost.

TECHNOLOGIES OF KNITTED PRODUCTION

The manufacture of garments involves cutting fabric according to patterns and subsequent tailoring. In knitwear production, the choice of manufacturing methods is wider.

There are four ways to get a knitted product of a given shape: cut, regular, semi-regular and whole-knitted. In the first case, the knitted fabric is cut according to the patterns in the same way as the fabric, taking into account the direction of the buttonholes, the location of the pattern, etc. This method is mainly used for the production of thin products (t-shirts). With the regular method, the details are knitted along the contour in a similar way to hand knitting. The semi-regular way is a cross between cut and semi-regular: protozoan coupons are knitted geometric shapes with subsequent undercut, this method is mainly used in the production of cheap mass products and workwear. Most of the knitwear industries in Russia, Turkey and China produce knitwear using the semi-regular method. The one-piece knitting method allows you to knit on a knitting machine completely ready product, which minimizes manual labor in production, but has a very high cost of product development and great restrictions on the weaves and shapes used. Each method has its own characteristics and, therefore, certain methods of sewing processing correspond to each.

It should be noted that each of the technologies used requires different equipment for knitwear production, for example, for the semi-regular method, cutting equipment is required, machines for the regular method must be equipped with a comb and a thread trimming system, for seamless knitwear, special wide machines are used, equipped with needles with an increased head size. for knitting through a needle. In addition, production using Fully Fashion technology requires highly qualified programmers-dessinators and a fashion designer.