The financial plan of the bakery. How to open a bakery - step-by-step video tutorial. What taxation system to choose for opening a mini-bakery

I welcome everyone to my site! Today I have a rather controversial topic of the article, it belongs to.

I want to talk about income and expenses of this business... I will say right away that the article is not a dogma and in each individual case the calculation will be different, since a lot of factors affect this, but the main points can still be highlighted.

Consider the costs and revenues of a middle-class mini-bakery.

Mini-bakery expenses in 2015

I will divide the costs of a mini-bakery into several main points:

Temporary expenses. These will include one-time expenses that will surely appear in the course of your activity;
Fixed costs... These costs will be borne by you on a monthly basis and will only change with minor adjustments.

Mini-bakery temporary expenses

The first in line, of course, is the production (one-time) costs:

Mini bakery oven... There is no need to save here and you need to buy a high-quality stove. On average, the cost of such a furnace will cost 600,000 rubles. There are options, of course, and cheaper, here already look at the amount of money that you are going to invest in your business;
Kneading machine... The cost of such a middle-class car is about 250,000 rubles;
Proofing cabinet, the purchase of this equipment will cost you 40,000 rubles;
Dough cutting table... There are a lot of them, the average price is 40,000 rubles;
Dough sheeter- its price is about 20,000 rubles;
On a flour sifter will have to spend about 10,000 rubles;
Baking trolley will cost approximately 13,000 rubles.

The next in line will be the purchase of commercial equipment:

KKM(cash register) price from 17,000 rubles;
Money box- from 1,000 rubles;
Safe from 12,000 rubles;
Showcases and storage cabinets so varied and the price range is so great that it's hard to say. The price starts from 8,000 rubles.

Also, the temporary expenses of a mini-bakery can be attributed to redecoration of the premises that you rent (most likely to rent) and a sign for it. Obtaining permission from the SES and from the firefighters also costs money.

Let's now consider what fixed costs your business will bear:

Mini bakery fixed costs

Raw materials... In the first place I put raw materials on it, the lion's share of costs will go, their size depends on your turnover;
Premises for rent... If you do not have the money to purchase the premises, you will have to rent it, the rent is paid monthly and its size will depend on the size of the rented area and the cost of sq.m .;
Tax- of course you need to pay taxes for your activities. We have already decided that the taxation will be chosen by you, of course, make the calculations which is more profitable;
Wage... Whatever one may do to cope with the production at your mini-bakery, you alone will not be able to do it, and naturally you will need to hire employees who need to pay salary;
Deductions for their employees in the Pension Fund of the Russian Federation, MHIF and FSS, personal income tax (having employees, you are obliged to pay contributions for them by the 15th day of the next reporting month);
If you have chosen individual entrepreneurship, then you will also have to pay for the activities of the individual entrepreneur;
Meter weight. Perhaps this organization will be called differently for you, this organization serves cash registers and having concluded an agreement, you must pay them monthly contributions;
Transport... It is necessary to include in the monthly expenses and transport will be used to bring raw materials and take away finished products;
Advertising... I have already mentioned in other articles that advertising is the engine of trade, especially for production. Monthly you will need to allocate a certain amount of money in order to (image advertising);
Checking account... Monthly money will be withdrawn from you for maintaining a current account, depending on the bank you choose, from 500 to 2000 rubles.
Internet and telephone... I combined this group into one, since in our time they are inseparable, the amount of payment depends on the operator;
Electricity and water most likely, when concluding a lease, the landlord will highlight this as a separate item due to the fact that the production consumes a lot of energy and water.

That seems to be all about the costs of a mini-bakery, as you can see there are quite a few of them. It is also possible that this is not a complete list and some positions may appear. As I said before - this is the basis and both the cost and the types of costs can vary.

Mini-bakery revenues in 2015

Now we have come to a more pleasant moment in this business - this is to summarize the earnings (income) that can be obtained by having your own mini-bakery.

The size of a mini-bakery's income is also influenced by many factors, from the location of the bakery itself to the products it produces.

One of the most profitable products worth producing in your mini-bakery is buns, in which case the profitability can reach 50%. As far as simply bread production is concerned, the profitability here is an order of magnitude lower and amounts to about 20%.

Let's make an approximate average calculation of the income from the production of buns:

For example, let's take such an indicator that a mini-bakery processes 1 ton of flour per day and produces buns weighing 120 grams. at a cost of 45 rubles. PC.

Total turnover for the year - 21,895,000 rubles;
Expenses - 12,000,000 rubles;
Net profit of a mini-bakery with a simplified taxation system of 6% = 11,280,000 rubles. in year;
The net profit of a mini-bakery with a simplified taxation system is 15% = 11,480,000 rubles. in year;
mini-bakeries in this case are about 52%.

The full payback period for the business is 1.5 years.

In the end, I want to say that 90% of the amount of revenue and the rate of return on business depends on you.

First of all, develop a dealer network (if you can call it that), look for trading partners. It might be worth hiring a couple of sales representatives.

Over time, the business will develop and they will contact you to purchase your products.

Highlight your main ones, as well as take care of the quality of the products, this is what will most strongly affect the promotion of the business itself.

Do not forget to do market research to know the weaknesses of your competitors.

That's all! You can ask questions to the VK group "

A bakery as a business is an opportunity to realize its most daring ideas, so the question arises, how to open your own production, is it profitable or not to bake and sell bread yourself?

The production of bread and bakery products is a process that will always find its consumer. How many famous sayings are dedicated to this nourishing and tasty product! People living in the former Soviet Union eat absolutely everything with bread - both tastier and nourishing.

It is rather difficult to find fresh bread in a big city today. Most people are accustomed to purchasing this product in supermarkets, where its quality does not always meet the necessary requirements. There is no need to talk about the variety of pastries in such stores - you are unlikely to find a fresh, still warm bun that you can please your family with.

The bakery can be found in almost every large city and even a small village. Large enterprises cover a vast territory, therefore it is much more difficult for them to comply with all the preferences of their consumers - here the emphasis is on mass production and provision of all categories of citizens with bread that is in demand.

At the same time, the profitability is obvious - private production and reaching a smaller number of people will help satisfy the needs of almost everyone, while providing the consumer with the right to choose from a fairly large assortment. Your own bakery can be a real gift for both a small village and a large city, where people have long missed fresh baked goods.

Relevance and prospects

A bakery is a multifaceted process that requires detailed market research and good advertising. If the quality of your product is high and the location of the store is convenient, the consumer will make good advertising himself - information will be passed on by word of mouth, and a casual passer-by will not be able to pass by.

Mini-production is profitable because it is much easier for it to adapt to the immediate wishes of customers and rebuild its equipment. Baking bread can be just the beginning for a big business - a store should not be limited to just this product.

Assortment will become the key to successful trade. Each person wants to pamper himself not only with simple bread, suitable for any dish, but also with original pastries, dietary products and confectionery. In this case, the amount of baked product will depend on demand.

The bread business will be successful if you have chosen the right room not only for cooking, but also for selling the product, provided it with the necessary equipment and raw materials, and, of course, found a baker who can be considered a master of his craft.

A creative approach does not hurt - experiment, add something of your own to production, and very soon your brand will become recognizable, and the production of products will reach a new level.

You can download it for free as a sample.

Start-up capital and documents

The bread baking business requires an initial investment - you will have to fork out for renting premises, purchasing equipment, and wages of employees. All costs will depend on what scale of production you plan. For a small bakery, three hundred thousand rubles can often be enough, but with increased volumes, the amount can grow several times.

At the initial stage, it is important to understand the calculations related to the opening of production. A home business will cost much less than a full-fledged bakery. The costs for the year will be divided into the following categories:

You can register as an individual entrepreneur and open your business on simplified terms, or you can expand your opportunities and create a limited liability company. Planning and spending are not much different, but each type has its own characteristics:

An individual entrepreneur is legally responsible for the activities of the enterprise, and in the case of high costs and low profitability, the bakery business will suffer serious financial losses. If the business is profitable, the project pays off.
Registration of a person as an individual entrepreneur takes place without the intervention of lawyers in a short time, and a limited liability company assumes the services of a lawyer.
as an individual entrepreneur is much cheaper at the stage of registration and registration of a legal entity.
It is much easier to bake yeast-free bread and any other products and sell it with registration as an LLC. So you can easily change the field of activity, practically without limiting your possibilities.
Bakery products produced under the registration of LLC will receive more interest from partners.

So it is much easier for a businessman to deal with the design and, if desired, liquidate the business.

The documents

It is important to collect the following papers:

Documents confirming the passage of the examination and establishing compliance with sanitary standards.
A certificate of conformity allowing the sale of home-made bakery products.
Documents received from the fire inspectorate on the fire safety of premises.
Permits for the supply and sale of raw materials, products, bread machines, large production equipment.

It is necessary to collect a package of documents immediately after paying the rent, as this will reduce the time before the opening of the project and will allow you to implement your ideas as soon as possible.

Choice of direction

In order to determine the type of activity and correctly calculate your strength, you need to take care of the direction in which your company will operate in advance.

Today, a mini-bakery is the best option, if only because large enterprises have long occupied a niche in such trade. If you have low costs, you can take the business to a larger scale, but for this you need to develop a project in detail.

If there is a large-scale production of a product in the city, and your plans include analog baking, you are unlikely to quickly make a good profit and be able to take a client away. In this case, you will have to reduce the cost of the project, reduce the cost of goods and wages of employees.

One of the most popular destinations is a mini-bakery, which produces unique products that are very different from those produced by a large brand. For example, baked goods do not have to be sweet - many people use cheese, garlic, and even meat products.

The best option would be to combine a bakery with a cafe or fast food restaurant, where customers can not only buy fresh buns, but also enjoy them in a cozy atmosphere. At the same time, the menu should include a full lunch for all categories of consumers, including small children. Do not forget about dietary products.

Premises

It is quite difficult to start even a mini-bakery from scratch, since absolutely everything will have to be done from scratch - to look for a suitable room in size, make repairs in it, carry out the necessary communications and connect equipment.

It is not profitable to set up a small production in a large room - if you have a lot of unused premises, you will simply spend additional money for rent. The room must be suitable in size and type.

At the same time, it is worth thinking about household places where employees can spend personal time at lunch, as well as a locker room and a bathroom, in which all communications for washing hands and hair cleaning will be carried out.

From a small room, you can make a sale through a small window or a mini-hallway - this way you will save space, but you will be able to perform all the functions of the organization, comfortably serving customers. The small ovens project does not require a lot of space, but the Russian oven bread and tandoor bread offer separate production halls.

High-quality equipment, just like a good room, is the key to the success of your organization. You can buy it gradually as needed and possible, or you can buy everything at once. The small bakery project assumes the following positions:

*Item name*		*approximate cost*
1.	Bake	800,000 rubles
2.	Dough mixer	280,000 rubles
3.	Flour sifter	20,000 rubles
4.	Pastry table	4000 rubles
5.	Electromixer	4000 rubles
6.	Proofing equipment	55,000 rubles
7.	Dough rolling machine	40,000 rubles
8.	Hood	20,000 rubles
9.	Blender	3000 rubles
10.	Electric stove	20,000 rubles
Total:		1,246,000 rubles

It is not recommended to purchase equipment of poor quality, as it endangers not only the product, but also fire safety. In addition to the above, you will have to purchase additional furniture, showcases and cash desks for the sale of products.

Video: how to open a bakery - step by step instructions.

Staff

The employees of the bakery and the adjoining store are people who will provide the consumer with a tasty and high-quality product, as well as politely serve at the time of purchase. At the same time, each employee must know his job well in order to avoid misunderstandings in the future. Pay attention to education, work experience and the presence of a health book.

Note! Specialists are not allowed to work without a valid health book.

Among the key employees that should be in every bakery, the following positions should be present:

Production technologist.
Cleaning woman.
Accountant.
Bakers.
Loader.
Packer (optional).
Driver.
Salesman.

The payback directly depends on both the production technology and the type of products manufactured by a particular enterprise. At the same time, you should not save on advertising and equipment - these are the factors that guarantee you a profit in a short time. The calculation of the payback must be done in advance so as not to lose money, for this it is recommended to hire a qualified specialist.

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In every settlement - both in a large metropolis and in a small district town - there is this most important production - a bakery. And if other products, including vegetables and fruits, can be imported from other cities and even countries, then bread will always remain a commodity that is produced and sold locally.

Along with the main bread factory (whose products are supplied to stores located in different parts of the city), there are often small private industries that have undeniable advantages, and therefore are able to coexist with it and be profitable at the same time.

What is their superiority? Can your own mini bakery be a viable and profitable business? Read about the features of this type of business, issues of its organization and the nuances of running in the article.

Why is a mini-bakery better than a bakery?

Your own bakery can become quite a profitable and in-demand production. Its advantages in comparison with leading bakeries are obvious:

bread is always fresh, because it is baked in small batches and, as a rule, not far from home or work;
products are distinguished by a more interesting assortment, because a bakery can produce it in small batches, focusing on the demand and tastes of its consumers;
quality is often better due to smaller volumes and close control over the manufacturing process;
the offer of such bakeries at home is more diverse and changes more often, because mini-production is more flexible and responds faster to the needs of its customers.

Considering all of the above, we can safely say that your own bakery is quite a popular, attractive and profitable business. With the correct organization of production and competent building of relations with consumers, it can bring considerable profit and pleasure to both the owner and the local population.

In Europe, private small bakeries provide up to 70% of the total volume of bread produced, while in our country these figures barely reach 20%. There is something to strive for and someone to follow an example to instill in people the healthy habit of buying fresh bread made in a private bakery near the house.

Mini-bakery opening plan: milestones

The business "Own bakery", although small, requires significant investments - both knowledge, time and labor, and financial resources. Before starting this kind of production, you should carefully study and think over a number of the most important issues of its organization. First of all, it is necessary to draw up a clear business plan, in which the following steps will be spelled out and analyzed:

bakery products (volume and range, technology, competitive advantages);
raw materials (required list, organization of supplies);
sales of products (methods, channels, promotion);
premises for a bakery, including paperwork for their compliance with SES requirements and production volumes;
equipment for making bread, including additional equipment (for storing blanks, finished products, etc.);
bakery staff (selection and training of personnel, remuneration, maintenance of employees);
calculation of economic indicators, in particular - the costs of opening and organizing production, profitability and profitability of a bakery;
business registration, execution of all necessary documentation.

Only after all these points have been analyzed and determined, you can begin specific actions to organize your own bakery.

Assortment of bread products

Let's start with the most basic and understandable - with products. In order to survive alongside the "giants of the grain market" and attract your own consumers, you need to define your advantages and distinctive features. Mini-bakeries have this (in addition to the freshness of products and proximity to home) an assortment. How will it differ from the factory one?

Perhaps you will focus on such traditional bread products of different peoples of the world as Italian ciabatta, Georgian kuhtiali or puri, Uzbek flatbread and so on? Or offer your consumers healthier products - dietary, organic, with a variety of cereals, seeds and dried fruits? Or maybe it will be completely new recipes - exotic, unusual combinations of ingredients and additives in the making of bread?

How to decide on a proposal?

If you don't know where to stop, conduct a survey among your potential consumers - what would be interesting to them, what is missing, what they would gladly buy every day, and what - from time to time, for a change. Based on the data obtained, determine the initial assortment and the approximate production volume of each variety.

For a start, it is better to dwell on 5-7 types of bread, and then, as it develops, add / replace it, offering new popular positions. It would be a good idea to add some sweet products to the assortment in the form of cakes, pastries, etc. As a rule, the profitability of a bakery is higher than just a bakery.

Required raw materials and search for suppliers

Raw materials for the production of finished bakery products can be divided into two types - mandatory and optional.

The first is the one that is used for almost any bread, regardless of its type: flour, yeast, salt, sugar, vegetable oil and some others.
The second is what is required depending on the assortment offered by the bakery: seeds, nuts, dried fruits, spices, etc.

You can decide on a complete list after you draw up a clear list of all varieties planned for production, as well as develop / determine their exact recipe and production volumes. Then you can start looking for suppliers of raw materials, agree with them on the terms of cooperation.

However, the purchase of raw materials must be carried out immediately before the start of production - long-term storage of these products is unacceptable (flour stale, butter and other products deteriorate). It is also necessary to take into account the fact that not all large suppliers are ready to cooperate with small-scale industries, and if they do, the purchase price will be higher for small batches.

On average, the wholesale price of a kilogram of flour costs 10 rubles, while the weight of the finished bread will be at least 30% more due to the addition of other ingredients. Calculate the volume of purchases depending on the planned monthly production volume.

To whom and how to sell bread

It is very important to take care of the distribution channels for the finished product in advance. There are several options in this case:

sell independently to the local population, who will purchase products at home or after work (in a residential area or near business centers);
supply to small supermarkets and local shops, cafes and restaurants.

Ideally, it is better to combine both of these methods, then there is a better chance that all your products will be sold out. If you are going to organize an independent implementation, then think about how it will look like - selling fresh bread from a car or in a small stall attached to a bakery, for example. Then the budget will need to include the costs of this position (trading place).

We purchase equipment for a bakery

Equipment is a very important item in bakery. It must be of high quality, otherwise all efforts will come to naught, even the most successful recipe will not save production. It doesn't have to be very expensive, but cheap won't do either. The savings will translate into even greater costs to repair or replace a failed purchase.

The most important items are oven and kneading machine. In addition, you will need a flour sifter, a proofing chamber, tables, racks, and sinks. Basic equipment can be purchased one item at a time - to begin with. For a small production volume, this is quite enough. Its own mini-bakery, which produces about 350 kg of bread, will require investments in the equipment of about 200 thousand rubles. For comparison, the production of a ton of bread will cost about 400-500 thousand, invested only in baking equipment.

In addition, if you plan to sell products on your own, then you will need additional costs for the purchase of cabinets for storing bread and buns, a showcase, and a cash register.

Bakery staff: selection, training, salary of employees

Of course, bakery personnel are the most important driving force (along with equipment). For a mini-production, the staff will be small - a technologist, a baker, an auxiliary worker and a cleaner are obligatory. Also, do not forget about the accountant and the manager (however, if you have the appropriate knowledge and time, they can be the owner himself in one person), and, if necessary, the loader.

At the same time, it is important to conduct preliminary training of personnel, familiarize them with the recipe and the production process, as well as compliance with all safety, quality, and sanitation standards and requirements. Do not forget to budget the costs of salaries and annual vacations for employees so that they are confident in financial stability and are motivated to perform their duties better, which ultimately affects the quality of your products. On average, the salary of a technologist should be about 15-20 thousand, an accountant - 18-25, ancillary workers - 12-15 thousand rubles.

Premises for a bakery in accordance with the requirements of the SES and production volumes

Depending on the volume of production and the equipment used, it is necessary to select the appropriate room, both in size and in other characteristics. The area for a small bakery will be approximately 120-150 sq. meters. This will be enough to organize direct production, warehouses (for raw materials and finished products), as well as a small utility room for employees.

SES requirements for premises for a bakery

It is important to take into account the sanitary requirements for the SES:

non-basement room equipped with ventilation;
the presence of sewage, as well as water (hot and cold);
the presence of all the necessary premises, both household (toilet, rest room) and ancillary;
the walls of the bakery should be tiled and the ceilings whitewashed.

Choosing a method of acquiring premises

It is necessary to take into account the financial possibilities for the acquisition of premises. So, rent will cost about 4-6 thousand rubles per year per square meter. If you are thinking about how to build a bakery on your own, then your production workshop with a shop nearby (including design and construction) will cost about 3.5 million rubles. Another 2-2.5 million will be spent on land lease with the right of subsequent purchase.

Perhaps, at the initial stage, it will be more profitable for a small bakery to conclude an agreement with any store / restaurant on joint activities and use their production areas for their own purposes.

In addition, a bakery for rent would be a good option, this will simplify the coordination of the premises (which has already been used for such purposes), and also partially resolve the issue with the equipment.

Economic indicators: investment, monthly costs, profitability

After considering all the issues related to the production of products, the purchase of raw materials, the acquisition of equipment and premises, as well as the recruitment of personnel, you can proceed to one of the most important points - the calculation of economic indicators and the determination of the feasibility of production. To do this, you need to analyze the main cost items and the profitability of the bakery. So let's start with the initial investment.

Naturally, these articles will be very individual and approximate, since there are many nuances. On average, for a small bakery with a production volume of 350-500 kg of bread, the costs will be:

for equipment - 200-500 thousand rubles one-time;
lease of premises - about 75 thousand rubles / month (million / year) or 3.5 + 2 million rubles for construction;
utilities - about 15 thousand rubles / month;
wages - about 150 thousand rubles a month.

In addition, depending on the assortment, it is necessary to include in the expense item the costs of purchasing raw materials, carrying out the necessary communications (electricity, water, communications) and repairs, issuing permits, approvals and other additional costs. In general, your own mini-bakery may require an initial investment of 500 thousand to 4-5 million rubles.

At the same time, the profitability of production can be as much as 20%, and it will pay off only after a couple of years, or 50-60%. In the second case, the approximate profitability of the confectionery-bakery is indicated (since it significantly exceeds the net bread production in terms of profitability), which will allow it to go to zero and start making a profit within the first year of operation.

Documents required for registration of grain production

A bakery is a production related to the manufacture of food products. Rospotrebnadzor makes certain sanitary requirements for bakeries, regardless of whether it is a large-scale production or not. In this regard, it is necessary to draw up various permits. To open a mini-bakery, you will need the following documents:

conclusion on compliance with fire safety requirements (from the fire inspection);
sanitary and epidemiological conclusions for production and for products (separately) - are drawn up in Rospotrebnadzor;
certificate of conformity - obtained from the Federal Agency for Metrology and Technical Regulation.

In addition, each employee will need to issue a medical book. In general, to obtain all the necessary permits, you will have to spend no more than 60-70 thousand rubles, including medical books for staff (about 600 rubles each).

Conclusion

Thus, we covered the main points that need to be considered and analyzed before building a bakery. Despite the fact that this is a mini-production, you will have to spend a lot of time and effort, as well as financial resources. Ultimately, with a competent approach and a well-chosen strategy, all your efforts and investments will pay off, and your mini-bakery will "grow" into a successful, stable and profitable production.

A mini bakery is a bakery and retail business.

The concept of a mini-bakery is baking fresh bread according to unique recipes, as well as creating a homely and warm atmosphere in which visitors can eat without leaving the checkout.

The target audience of the bakery is residents of neighboring houses, as well as people who take care of their health and prefer bread without artificial additives.

The main competitive advantage of the bakery is its advantageous location, which allows it to cover two residential areas with a population of about 30,000 people.

The assortment of the mini-bakery includes three main areas: standard products, exclusive bread, and French croissants. Each direction consists of three product names. This structure allows you to meet the demand of the entire target audience, as well as to get by with a minimum amount of production equipment.

The average bill for a mini-bakery is 100 rubles. Throughput during the day can be up to 1000 people, which guarantees reaching full production capacity within 3 months of work.

2. Description of the business, product or service

The obvious advantage of opening a bakery is that despite the general decline in household spending on goods and services, the demand for bread remains stable. In addition, similar imported products increase in price, and the products of domestic bakeries are not able to compete with the products of the bakery in terms of taste.

In the production of baked goods, we focus on the quality of the products used and the preservation of the unique recipe of each product.

Breads sold in large stores are usually tasteless and contain a lot of vegetable fat and sugar. As for similar bakeries, they focus on making pies and have practically no dietary products in their assortment.

The assortment is presented in three directions of baking: French pastries, branded bread for those who adhere to a healthy diet, Russian bread. In each direction we manufacture three types of products.

3. Description of the sales market

The target audience of the project is divided into two segments:

residents of nearby houses who find it convenient to buy fresh pastries from our bakery;
people who adhere to a healthy diet, keep fit and are interested in buying branded bread according to unique recipes.

The bakery competes with similar companies on the following parameters:

Product quality: it is necessary to use quality ingredients and a unique cooking recipe.
Product price: typical products are sold at mid-market prices.
The assortment is presented in three directions of baking: French pastries, branded bread for those who adhere to a healthy diet, native Russian bread.
Location: residential area (courtyard type of bakery), convenient parking (entrance from the central street is possible).
The presence of a window in the workshop, which allows the consumer to observe the process of preparation of products

Mini bakery SWOT analysis

Strengths of the project	Vulnerable sides of the project
Product quality Range Package Location The ability to change the range of products, flexibly respond to demand	Single point, unrecognizable brand Lack of wholesale discounts from suppliers due to low production volumes Lack of used supply channels
Opportunities and prospects	Environmental threats
Populating the area will provide an increase in the level of demand The size of the rented premises allows in the future to increase the volume of production, to purchase additional equipment, as well as to introduce a hall for tasting	Lack of stable relationships with inspection bodies Increase in prices for raw materials and primary products

4. Sales and Marketing

5. Production plan

The sale of goods is carried out in the trading floor. Delivery of goods at the stage of project launch is not provided.

6. Organizational structure

At the stage of launching a bakery, as well as at the initial stage of operation, you can get by with a minimum number of personnel.

Manager monitors the organization of the production and sale of products, is responsible for the continuous operation of the bakery and timely troubleshooting. In addition, he performs the functions of a freight forwarder, maintains document circulation, receives cash desk every day, determines the development strategy of the company. Since the turnover of the bakery at the initial stage will be relatively small, it can be assumed that the combination of these duties is possible within the framework of one position. This position assumes a 6-day work schedule from 10.00 - 19.00 with a 1 hour lunch break.

Seller-cashier deals with customer service and work with the cashier. Every evening, the seller - the cashier fills out a special journal in which he registers cash, and also keeps a record of all transactions supported by the presence of checks. In addition, the seller-cashier accepts finished products from the shop, puts the goods on the shelves, and keeps order in the trading floor. The working day of the seller-cashier coincides with the opening hours of the bakery and lasts from 8.00 - 20.00. There is no lunch break in the work of the cashier, but since the flow of customers is not uniform, he has time to rest. Work schedule - 2 days of work alternate with 2 days of rest.

Baker starts working at 6.00 and ends at 16.00. The baker fully controls the production cycle: from keeping records of raw materials in stock to the production of finished products. He is also responsible for keeping the shop clean, disposing of spoiled products in a timely manner, and keeping the hood cleaning logs. The baker's work schedule is 2 days of work alternating with 2 days of rest.

The salary of each employee consists of two parts: salary (fixed amount) and piecework (percentage of revenue).

In the future, the possibility of introducing additional non-financial motivation of key personnel is being considered - additional training for cooks.

For reporting purposes, we intend to use outsourced accountant services.

With an increase in the volume of production, as well as an expansion of the services provided, new vacancies will arise in the company: driver, cleaner, administrator, pastry chef.

A detailed calculation of the payroll, taking into account the premium part and insurance deductions, is presented in the financial model.

7. Financial plan

We will calculate the initial investment required to launch a bakery. They amount to 1,589,811 rubles. Let's take a closer look at their composition.

Equipment:

Name	Quantity	Price for 1 piece	Total amount
Cash machine	1	15 000	15 000
Glass showcase	1	25 000	25 000
Cabinets for GP	1	15 000	15 000
Safe	1	3 000	3 000
Bake	1	250 000	250 000
Refrigerator	1	40 000	40 000
Kneading machine	1	50 000	50 000
Proofing cabinet	1	40 000	40 000
Flour sifter	1	25 000	25 000
Dough cutting table	1	35 000	35 000
Dough sheeter	1	45 000	45 000
Baking trolley	1	40 000	40 000
Visitor table	2	10 000	20 000
Chairs for visitors	6	2 500	15 000
Fire-fighting equipment	1	50 000	50 000
Other equipment	1	50 000	50 000
Total:			718 000

It cannot be said that the bakery business is on the rise today, but even during the crisis it remains stable. After all, bread and bakery products are goods for which there is demand every day, and people have the opportunity to choose from whom to buy. For these reasons, a mini-bakery may well be considered a good source of constant income, if you do not neglect the simplest calculations.

Conditions for the economically favored bakery

In the business plan, it is necessary to assess the general trends of the bakery market in a particular region. In particular, it is necessary to analyze such a phenomenon as competition: it is better if there are no similar industries at all in the microdistrict of the proposed opening of a business. But you should not be afraid of a direct fight with large bakeries: you will have a different target audience.

The next point is the urgent needs of the population in the products you offer. They can be predicted by examining the range of bread offered by other enterprises. Despite the fact that there are a lot of them, truly high-quality bread is not so common, and some of its popular types (for example, braided bread, Turkish loaf) have recently disappeared from the shelves. While baking these types of bread, you will surely find that part of customers who are nostalgic for the proposed pastries.

The business plan of a mini-bakery, as a prerequisite for high profitability, suggests taking into account the quality (both of the ingredients and the production process itself) and the exclusivity of the goods produced. These conditions are easy to achieve these days.

The nuances of choosing a room

To accommodate the equipment necessary for the production process and storage of baked products, a workshop with an area of 60-70 sq. m., which has all of the following features: good natural ventilation, supplemented by an auxiliary hood, cold and hot water supply, special treatment of floors, walls and ceilings in accordance with GOSTs of food production.

It is also necessary to provide for the possibility of dividing the production area into zones. Most often, the ratio of the areas of functional zones looks like this:

The location of the mini-bakery is not so important, but it is still desirable that the production facilities have good access roads and are located not far from the center of the district or settlement where bread will be distributed. In this way, it will be possible to optimize transport costs for the delivery of finished products to the points of sale.

Registration of the enterprise

It should be noted that the registration of permits for a bakery will cost a lot: about 70,000 rubles. It is best to register individual entrepreneurship and use the simplified tax system. The production of food products, according to the legislation of the Russian Federation, allows this option.

In addition to the mandatory approval of the technological project, it will be necessary to obtain certificates from the fire supervision service and the SES. To obtain these documents, it is necessary to demonstrate to the inspector the production premises for compliance with all formal requirements.

Bakery equipment

The basic principle that contributes to increasing profitability, as in many similar areas of business, is simple here: we do not save on equipment, but b. at. we do not disdain devices in good condition.

Experts admit that the best producers of lines for mini-bakeries are German, Slovenian, Italian or Finnish companies. Despite the fact that the equipment of well-known companies produced in these countries will cost 80,000 rubles at best (an average of 150,000 rubles), it will pay for itself pretty soon, in about a year.

In addition, many bakeries are gradually expanding their assortment, which gives businessmen the opportunity at first to purchase only the most necessary, and then, as profits increase, to buy new accessories.

Remember that the equipment should only be installed and adjusted by an expert from a licensed workshop. At the same time, it makes sense to conclude a contract for continuous maintenance and technical prevention of units in the production chain of a mini-bakery.

Personnel issue

The general list of vacancies is given in the table. An indispensable requirement for applicants for any position in the bakery is the presence of a health book.

Thus, at least 178 thousand rubles will be spent on staff salaries every month. The mini-bakery will operate in two shifts.

Range

The largest share of the mini-bakery's products is baked goods. On average, it brings up to 45% of the profit. "Black" and "white" bread is also in demand with customers, bringing in about 30% of income. Everything else is sold at the highest mark-up (especially for pies, muffins and pastries). But the share of such products in the assortment of the bakery is usually small.

The highest profitability is shown by those bakeries that are not afraid to regularly introduce new products to the market. Therefore, experts advise about once a month to offer for sale a small pilot batch of new products, which, if demand arises, can be subsequently released as the main product.

Novelties and products of our own production necessarily need advertising. In the business under consideration, this can be done at relatively modest financial costs (15 thousand rubles at a time, and then monthly - about 3 thousand rubles).

A more complicated and costly option is to conduct tastings, prize drawings, and issue discount cards for products. However, the best advertisement will, of course, be positive customer reviews.

Cost-to-income ratio, profitability of the enterprise

The profitability of a bakery is made up of the profitability of individual types of products. From this point of view, the greatest profitability is provided by confectionery and “elite” types of baked goods. But in the case of wheat and rye bread, this figure will not exceed 22-23%. Rolls and pastries give about 30%. If you display some averaged indicators, then for a mini-bakery, the total profitability will be 30%.

What kind of net profit can the owner of this business expect? Let's try to answer this question based on the indicators of a really operating enterprise located in a rented premises with an area of 70 sq. m., producing 14 types of products and employing 12 people working in two shifts.

Monthly expenses require special attention:

Taking into account the average cost of 1 kilogram of products equal to 56.8 rubles per kilogram and the sale of 178 kilograms of products per day, the profit will be 10110.4 rubles per day or 303,312 rubles per month. The net profit amounted to 29,312 rubles per month and it cannot be called high. But on the other hand, in our real example, this is the income of a young enterprise for the 3rd month of its existence. Experts say that under favorable circumstances, a mini-bakery can generate an income increase of 10% to its owner every month for the first year from the date of its foundation.

With an investment of 379 thousand rubles and such an income, the mini-bakery will pay for itself in less than 13 months.

Conclusion: a mini-bakery is a fairly profitable enterprise. But it requires the correct conduct of the events preceding the opening, constant attention from the owner and a high-quality advertising campaign.