Justification of a business plan for a massage parlor. How to write a competent business plan for a massage parlor? Massage Parlor: The Financial Side of the Question

Dear visitors, below is an example of a business plan massage parlor with economic calculations prepared in Excel. The calculations and the document were prepared by specialists with extensive experience in planning and made in such a way that you rely on this document could draw up their own project for the development of the enterprise and hand it over at the place of demand.

Summary

Goal: opening a massage studio in a city with a population of over 500 thousand people.

Objectives: Organization of a massage studio-studio "Exotica Asia", which provides health massage services for clients with an average and upper middle income level in a new residential area of ​​the city.

Initiator of the project

The opening of the massage parlor is planned with loans and savings of the founder - a former administrator of the beauty salon, who has established connections with professional massage therapists and a small client base of his own.

Investment costs

The volume of financial investments for the opening of a massage studio is planned in the amount of 600 thousand rubles. The main amount will be allocated for the cosmetic repair of the premises (to bring it in line with all the requirements of the supervisory authorities), as well as for the purchase of equipment. In addition to investment costs, it will be necessary to cover the losses of the first two months of work in the amount of 70,000 rubles. Working capital costs (supplies, towels, bathrobes, etc.) are not significant.

Principal investment amounts by cost item:

• Registration of an individual entrepreneur, production of a seal, r / s - 15,000 rubles.
• Bringing in the premises guaranteed to the lessor - 45,000 rubles.
• Cosmetic repairs in accordance with the requirements of the SES - 70,000 rubles.
• Obtaining permits for opening a salon from Rospotrebnadzor, SES and fire inspection - 50,000 rubles.
• Development, production and placement of signs on the facade of the building - 20,000 rubles.
• Purchase of equipment (massage tables and chairs), appliances, furniture and decor items - 325,000 rubles.
• Purchase Supplies- 60,000 rubles.
• Starting advertising costs - 15,000 rubles.

The massage parlor opens in a non-residential area with a separate entrance on the fourth (attic) floor of a retail and office building. The building is equipped with comfortable elevators, using which clients will get to the 3rd floor to the entrance with a staircase to the attic leading directly to the salon. A fitness center (with a yoga room, as well) is located on the floor below in the same building.

Within walking distance from the opening massage salon there is one universal beauty salon, which provides medical and health massage services. In addition, there are two medical institutions in the region, which also provide massage rooms. Prices in all of the above organizations are at the average level in the city.

Financing the project

To open a massage salon, the business founder's savings in the amount of 400,000 rubles and 200,000 rubles of a consumer loan issued for a period of 5 years at 23% per annum without collateral will be used. An additional 70,000 rubles of savings will be used to cover the losses of the first 2 months of the massage parlor's operation.

Payback of the project

Taking into account the input data when opening a massage parlor, the following indicators of profitability and payback were calculated:

• IRR - 313% per annum;
• simple payback period - 12 months;
• discounted payback period - 13 months;
• NPV - 11 433 000 rubles;

The calculations were made for a period of 10 years with an annual inflation rate of 10% per annum.

Suppliers and contractors

The main suppliers of consumables, towels, bathrobes, disposable sheets, etc. will be the wholesale companies of the city, which provide cumulative discounts for regular customers... The procurement of consumables will be entrusted to individual entrepreneur- the founder of the business.

Equipment, furniture and appliances for the studio will also be purchased in shops and wholesale centers in the city. Priority will be given to products Russian production, which will facilitate further maintenance of machinery and equipment and their repair.

The repair of the premises will be carried out by a contracted construction company, which already has experience in preparing premises taking into account the requirements of the SES and other supervisory authorities.

List of services provided

The massage parlor will specialize in Asian techniques. The list of services provided will include:

• Classic Thai massage (1 hour);
• Classic Balinese massage (1 hour);
• Ayurvedic Abyanga massage, 4-hand massage, Shirodara procedures and other types of Indian techniques (1 hour);
• Local massage: neck, back, legs, abdomen, etc. (20-30 min.);
• Anti-cellulite massage (45 min.).

Additionally, next to the reception desk, a sale of creams, aroma oils, candles and other home skin care and aromatherapy products will be organized.

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Investment plan

The total amount of the initial investment in opening a massage parlor will amount to 600 thousand rubles. Key cost areas are presented below:

The implementation of the work is planned according to the following schedule:

Production plan

The general layout of the room for the massage studio-studio is shown in the figure:

After climbing the stairs, clients of the massage parlor will find themselves in a hall with a total area of ​​7.6 sq. m., where they will be met by the administrator. There will be wardrobes for outerwear and shelves with replaceable shoes for visitors.

Further, clients will find themselves in a waiting area located in a room with a total area of ​​24 sq. m. Here will be placed workplace administrator, upholstered furniture and a TV waiting area, as well as a small area for staff rest will be fenced off on the right side of the room.

Three rooms with an area of ​​18.3, 18.4 and 18.4 sq. M. with adjoining bathrooms will be given over to the workplaces of masseurs (two massage tables per cabinet). Each room will be decorated in one of the styles: Indian, Thai and Balinese, where massage services will be provided in the appropriate techniques.

According to the requirements of the SES, at least 8 square meters should be allocated for each workplace of the masseur. area, and in a room with two working specialists - not less than 12 sq.m. In this room, all requirements will be met. In the future, in each of the offices it will be possible to organize one more (third) workplace.

Equipment

The massage tables and armchairs to be purchased for the studio will be made in Russia. This will significantly reduce the costs of both the purchase and subsequent repair of equipment.

To create additional comfort for the clients of the massage parlor, it is planned to purchase a TV with a diagonal of at least 81 cm, as well as a kettle and a set of dishes for making hot drinks. The coffee machine will be rented (free of charge) by a company that delivers coffee beans, tea and other consumables for making drinks.

Salon operating hours

Since the manicure studio will work in a residential area of ​​the city, the operating mode is scheduled daily from 09.00 to 22.00 without weekends and lunch breaks. The main flow of clients is expected in the morning (after yoga classes in the fitness center on the floor below), lunchtime and in the evening, as well as on weekends and holidays.

The working day of the salon will last 13 hours. Therefore, it will be necessary to organize the work of two shifts of employees (6 massage masters and 1 administrator in each).

Manufacturing process

The administrator on duty will be in charge of keeping records of clients, their meeting and wires, cash settlements. In addition to the above functionality, the duties of the administrator will include the sale of related products for skin care and aromatherapy, preparation of hot drinks for customers and staff. The cleaning of the premises will be outsourced - employees of a third-party company who come 3 times a day will clean the floors and bathrooms daily, and on a weekly and monthly basis - wet cleaning of cabinets, window sills, etc., plus washing windows. Additionally, an agreement will be concluded with the laundry for regular washing of towels, bathrobes, etc.

Foreign citizens (who speak Russian at a basic level) invited to work from India, Indonesia and Thailand will be engaged in direct customer service. All employees have work visas in their hands and are tax residents, therefore, payroll taxes for such employees will be similar to taxation for Russian citizens.

The duties of foreign specialists will include cleaning the workplace after completing a massage session with each client, preparing for the next session.

The production process of the massage studio-studio will consist of the following main parts:

1. Pre-registration of clients for massage by phone or through social networks and messengers, as well as direct contact to the salon of clients "from the street" if the masters have free time.
2. Obligatory reminder to clients of the time of appointment on the eve of the day of the provision of services and two hours before their start (the duty of the salon administrator).
3. Direct provision of services, selected from the general list, by the forces of foreign masters.
4. Payment for massage at the reception (cash and bank transfer), possible purchase of related products.
5. Recording for the next session.

In order to create the most comfortable conditions for service, a bank terminal will be installed at the administrator's desk in addition to the cash desk to enable customers to pay for services with bank cards.

Cost of services and fixed costs

Taking into account the specifics of the services of a massage parlor (a high share of the costs of salaries for masters and other employees), the costs of the cost of consumables will not be significant - about 5% of the price list. Basically, these will be: massage oils, creams (depending on the type of massage), disposable sheets, disposable linen, etc.

The staff salary fund (fixed part) will amount to 107,000 rubles per month. At the same time, bonuses from the volume of work performed (variable part) will amount to 35% of the total revenue (from 5% for each studio administrator to 30% for massage masters). At the same time, bonuses will be calculated individually on the basis of the volume of services provided by a specific specialist.

In addition to wages, rent, security payments and utilities- 45,000 rubles a month, payment for the services of an accountant and a cleaning company (outsourcing) - 25,000 rubles. All other costs (maintenance cash register, appliances, tea, coffee, etc.) will total 13,000 rubles.

Tax payments (UST) will be calculated based on the amount of income minus expenses (15%).

Marketing plan

Competition and location

The massage parlor will be located in a new residential area of ​​the city, dominated by business and elite class housing. There is 1 beauty salon with health massage services and 2 medical facilities within walking distance. However, none of them provide massage services performed in Asian techniques (Thai, Balinese, Ayurvedic) - here the business being organized has no competitors within the region.

The salon is supposed to have an average price level in the city, an extended work schedule (until 22.00), a narrow specialization in wellness massage using Asian techniques. Services are intended for a wide audience potential clients living in the area, as well as for visitors shopping and office center and a fitness club located one floor below.

Assortment and prices

Prices for the services of a massage parlor are calculated at the level of the average for the city. The main competitive advantages of the studio will be the attraction of foreign masters (specialists in national massage techniques), the quality of the services provided, the organization of comfort during the procedures (aromatherapy, the presence of a bathroom in each office, the provision of towels and bathrobes, viewing entertainment programs on TV, reading magazines, providing hot drinks while in the waiting area).

Planned shares of sales by types of services provided:

• Thai classical massage - 25%;
• Balinese classic massage - 25%;
• Ayurvedic massage - 25%;
• Local massage - 15%;
• Anti-cellulite massage - 10%.

Prices for services will directly depend on the time of the procedure, classic programs and anti-cellulite massage - 800 rubles per hour, local types of massage - from 300 rubles. in 20 minutes. For customers purchasing subscriptions for 5 and 10 sessions, discounts of 10 and 20%, respectively, are provided.

Planned sales volume

The average bill in the salon (including discounts on subscriptions) will be about 700 rubles per 1.5 hour stay (massage + time for taking a shower before and after, rest in the waiting area). With 70% of the workload of each foreman (6 clients per day), daily earnings are planned in the amount of 25,200 rubles, which per month will amount to about 750,000 rubles per month.

The need for the services of a massage parlor does not have a pronounced seasonality. The dynamics of demand for massage services is presented below:

The growth in demand for massage services is observed in the spring months with a peak in March and April, a slight decline in the summer and autumn months.

Thanks to the presence customer base an individual entrepreneur - the founder of a business, as well as the planned hiring of foreign specialists with work experience in Russia, in the first month of work is planned to receive 60% of the estimated revenue with a further 10% monthly increase. The planned indicators of the volume of revenue in the first year of the salon's operation are presented in the graph:

SWOT analysis

For the most accurate positioning of the massage parlor, a SWOT analysis was carried out for the business to be opened.

Strengths:

• Experience of the initiator of the project administrative work in a beauty salon;
• Attracting foreign specialists with extensive experience in this field both abroad and in Russia to work in the salon;
• No direct competitors in the neighborhood in the provision of massage services with an emphasis on Asian national techniques;
• The location of the massage studio in a new residential area, with already built and under construction business and elite class housing.

Weaknesses:

• The project organizer lacks the experience of running his own business;
• Competition from one-stop beauty salons and medical institutions as the provision of substitute massage services (medical, etc.).

Possible difficulties that can complicate business development:

• Possible opening of similar massage parlors in the microdistrict;
• Staff rotation (loss of a part of the client base due to the departure of foreign specialists to their homeland).

Opportunities for further business development

• Expansion of the staff and an increase in the number of services provided by installing a third massage table in each of the rooms (+3 potential jobs).

Advertising strategy

From the point of view of attracting clients of the microdistrict, the emphasis will be placed on outdoor advertising (production of a banner on the facade of the building). During the first two months of operation, special promotional coupons will be printed for the discount on the first visit to the massage parlor, for the distribution of which it is planned to attract promoters.

By the efforts of the director of the salon - an individual entrepreneur with the involvement of work time studio administrators will be organized to attract potential customers in social networks and messengers. It is planned to cooperate with several fitness and yoga centers of the city for the exchange of the client base, mutual placement of advertising materials.

To attract and retain regular customers, the sale of subscriptions for 5 and 10 massage sessions will be organized with a discount of 10% and 20%, respectively. Since it is not planned to make subscriptions personalized, their owner will be able to transfer them to his friends and acquaintances once, which will have a positive effect on the influx of new visitors. The production of gift cards is also planned.

Organizational plan

Business registration and taxation

To organize a business, the initiator of the project will register as an individual entrepreneur. As a taxation scheme, the choice was made in favor of the simplified system (UST). Since the rent and payroll of employees will constitute the main amount of total income, preference was given to the option of calculating tax at a rate of 15% of income minus expenses.

Staff

The total number of staff of the massage parlor (including an individual entrepreneur in the position of director of the studio) will be 15 staff units.

At the same time, 6 massage masters and 1 administrator will be involved in the provision of services per shift (work schedule 2 in 2 days).

The business organizer will be entrusted with the functions of a director, accounting and cleaning services will be provided by the outsourcing company's employees. There will also be a contract for the provision of laundry services.

The staffing schedule of the massage parlor is shown in the table:

Subordination diagram within the staff of the massage studio:

Financial plan

Prerequisites

When calculating the payback of a massage parlor, the following assumptions were taken into account:

• Annual inflation - 10% per annum;
• Income tax - 15% of the amount of income minus expenses (STS);
• Deductions calculated from the wages fund - 34.2%.

Financing the project

Investment costs for opening a massage parlor will be covered by the savings of an individual entrepreneur, as well as funds issued by the bank at 23% per annum for 5 years consumer credit. The debt to the bank is planned to be repaid monthly by annuity payments.

Payback indicators of the project

Key performance indicators of the project of opening a massage parlor:

• IRR - 313% per annum;
• simple payback period - 12 months;

  The main risks of the project include:

  • Decrease in the income of the population - the transition to the economy mode most often leads to the rejection of the types of services of beauty salons (massage in particular). The influence of this factor is reduced due to the location of the salon in a new microdistrict with the predominant development of business and elite class housing.
  • Staff rotation - the departure of foreign specialists to their homeland can lead to the "departure" of a certain part of the client base, accustomed to the services of a particular master. The influence of this factor is planned to be reduced by retaining experienced specialists at the expense of high level a bonus component in wages, official registration of employees in the state with the provision of all social benefits to them.

  conclusions

  The considered business plan for opening a massage parlor attracts with a fast return on investment, a short period before reaching the break-even point and minimum volumes start-up investments.

  The obtained indicators of profitability allow the initiator of the project to attract funds from potential investors or credit resources of banks.

  
  

Approximate data:

• The monthly income is 352,500 rubles.
• Net profit - 60 180 rubles.
• The payback is about 1 year.

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

In this article, we will talk with you about this type of business as a massage parlor / cabinet and try to write detailed business plan massage parlor with calculations. We also advise you to read the interview about the current entrepreneur.

Market analysis

Today they use cosmetic services quite actively in Russia. As a rule, women are interested in this area. Massage is one of the most popular offers. It can be divided into 2 types:

• cosmetic;
• medicinal.

The first is responsible for the aesthetic component, the second helps to fight various diseases and ailments.

Men use massage services somewhat less often.

The overwhelming majority of visitors are women (over 70%). These are either wealthy ladies who prefer cosmetic types massage (anti-cellulite, tightening and others), or women with certain diseases, for the treatment of which massage is necessary.

We must not forget that the master must have the appropriate qualifications to conduct therapeutic massage sessions.

Men rarely use cosmetic massage, usually they are rich and influential people who look after their appearance and want to bring themselves back to normal.

Massage is a service formed in the Russian market. Therefore, it will not be possible to come up with any new methods. An important factor will be the availability of licenses and certificates for a massage therapist. The ideal option is to hire a person who has regular customers.

If you analyze your competitors, then the greatest inconvenience will be brought by large cosmetology centers known in the city, as well as those who actively promote the salon with the help of advertising. Treatment centers will also become a serious competitor in the market.

It is important to note that the competitive struggle of the main market players is aimed not at ousting rivals, but at maintaining their own positions. Simply put, everyone is interested in securing their own customer base.

To become a competitive massage parlor, it will be necessary to offer affordable prices for services (preferably at a level with the average, but lower at the first stages). Special attention will also have to be paid to advertising.

A positive point is the standardization of related products, which will not be difficult to acquire.

Thus, the work of the massage parlor will be aimed at attracting mainly women and men aged 20-40 years.

Before starting work on a specific project, it is worthwhile to study the massage services market and analyze prices. The intrinsic value should be set based on demand and the average competitive price.

SWOT analysis

Strengths: The presence of a professional massage therapist with extensive experience and his own client base. The use of high-tech equipment, as well as well-known effective techniques that are in demand. Providing high quality services. Low initial and subsequent costs. Free entry to the massage services market. Individual work with each client. The relevance and relevance of the services offered.

Weaknesses: High level of competition. Quite a complex process of determining the qualifications of an employee to be hired. A long and laborious process of finding suitable personnel. Zero business reputation(no one has heard about the massage parlor, they do not know about the quality of the services provided).

Possibilities: Working with loyal customers, attracting them to permanent cooperation. Favorable location of the massage parlor. It is easy to establish relationships with suppliers of high quality equipment and necessary funds. Further expansion, opening of new points, provision of additional services. Growth in income, profits. Using outsourcing of any services, which will subsequently reduce the cost of costs.

Threats: High indicators of possible risks. Wrong assessment of your own capabilities.

Opportunity assessment

The massage parlor will operate daily. The operating mode will be as follows:

Total: 80 hours.

Thus, at least two qualified specialists are required to work.

Seasonality does not particularly affect the work of the center. The flow increases, as a rule, in the pre-holiday and post-holiday periods. At this time, people love to give gift certificates, to put themselves in order.

Further development is possible through the introduction of additional services, new offices, expansion.

Organizational and legal issues:

1. The first step is to decide on the OPF. You can choose either LLC or. The second option is more suitable, since it will be easier to register, tax regime at the same time very loyal. In addition, the IP assumes work with individuals, which corresponds to the services provided. The OKVED code when opening a massage parlor in most cases will be 93.04 - physical culture and recreation activities.
2. Obtaining the appropriate permission from the fire service and SES, which allows you to operate the premises.
3. Obtaining licenses to conduct medical massage, as this activity is one of the medical services... The relevant documents must be submitted to Roszdravnadzor.
4. It is worth choosing or. In the case of the simplified tax system, taxes are paid either on income (6%) or on the difference between income and expenses (15%).
5. We also recommend accepting payments from our clients by bank cards... To do this, you need to open a bank account. By the way, we wrote an article about.

• Any masseur should be allocated at least 8 m 2. If 2 masters work with the client at once, then it is necessary to have an office with an area of ​​at least 12 m 2.
• Optimal size massage parlor will be 70 m 2 if 2 masseurs work at the same time. It is necessary to have a bathroom, a bathroom, 2 massage rooms, and a reception on the territory of the massage parlor. It is better if each office has its own bathroom and tub.
• For rent, it is better to immediately choose a commercial space. It could be an apartment, for example. You can also sign a contract with a fitness center that does not have its own massage room. In this case, the re-equipment of the premises will be cheaper.
• Try to contact the employment service, perhaps they will support your organization as a small business entity. To do this, it is imperative to provide a detailed business plan for the project.

Description of the service

Initially, visitors will be able to use the following services:

• general body massage;
• massage of individual zones;
• Anticellulite massage.

Registration is carried out by phone through the administrator or on the website (group) of the organization. It will be ideal if on the site customers can leave an online application or make a reservation for a specific time.

In the future, it is planned to open several more points. This massage room can be expanded to a maximum of 5 specialists. It will be impractical to hire more at one point, and the payback of the service will decrease.

When working with a client, the master solves certain problems, satisfies the needs of the visitor. An individual approach is applied to each.

It is very important to use quality oils that will not harm the body and skin in particular. These must be certified products from a reliable supplier.

To increase demand and customer confidence, you need to hire qualified and experienced professionals. If you cannot assess professionalism on your own, you can consult with the administration of those organizations where the applicant previously worked for the position.

Marketing plan

Pricing strategy :

At first, the price should be below the average in this market segment. This will attract more customers. At the same time, the quality should be at the level. You can change the price depending on the solvency of the customer who applied.

Service promotion strategy:

The main means of promotion will, of course, be advertising. It can include the following varieties:

• Signboard of the organization. It is also very important to come up with an interesting and memorable name.
• Word of mouth. This is the most effective advertising, and it's free. It is based on informing potential customers through their friends and relatives. Its downside is that it cannot be controlled by the administration of the organization. For stimulation, you can use discount programs, for example: “Bring a friend, get a free massage session”.
• Leaflets (distribution next to the salon itself, distribution to mailboxes in the area).
• Internet promotion, including contextual advertising.
• Creation of your own site, groups, their advertising.
• Information in the media. You should not get carried away with this type of advertising. As a rule, this expensive method does not give a large number of responses. You can, for example, be limited to the placement of advertisements in the newspaper.

It is worth developing a system of discount cards, discounts timed to some holidays, for example. Creating gift certificates is also a great move.

Let's calculate the planned revenue:

Name of service	Price	Quantity per month	total revenues
General massage (1 hour)	800 p.	45	36,000 RUB
Back massage (30 minutes)	350 RUB	100	35,000 RUB
Neck massage (30 minutes)	350 RUB	70	24,500 RUB
Neck and collar zone massage (30 minutes)	350 RUB	50	17,500 RUB
Lumbar massage (40 minutes)	500 p.	60	30,000 RUB
Thoracic massage (20 minutes)	200 p.	30	6,000 RUB
Belly massage (20 minutes)	250 p.	30	7 500 RUB
Hand massage (30 minutes)	300 p.	30	9,000 RUB
Head massage (15 minutes)	150 p.	20	3,000 RUB
Massage lower limbs(40 minutes)	600 RUB	30	18,000 RUB
Anti-cellulite cupping massage with honey (1 hour)	1 200 p.	80	96,000 RUB
Complex anti-cellulite massage (1 hour)	1,000 RUB	70	70,000 RUB
Total	—	405 hours	352,500 RUB

2 masseurs work at the same time (a total of four staff units). Hourly output is 680 per month for all. Only 405 hours are used. Consequently, only 59.56% of the opportunities are used.

The monthly income is 352,500 rubles.

Production plan

Before starting work, it will be necessary to repair the premises. These costs also include the cost of equipping a bathroom and a bathroom. The total area of ​​the massage parlor is 70 m 2. Of these, 12 are reception rooms, 29 are massage rooms. The total cost of the repair is 300,000 rubles.

Each office will need equipment: medical couches (2 pcs.) And massage tables (2 pcs.). Their total cost is 140,000 rubles. The average cost of a table is 40,000 rubles, a couch - 30,000 rubles. You can get by with lower costs by buying used furniture, for example, on Avito. But it's still better to buy new high-quality equipment.

You will also need furniture for work. Including tables, chairs, hanger for visitors, cabinets for oils and other accessories, changing screens (for the greatest comfort of visitors). In total, 50,000 rubles will be spent on this.

The administrator will need a laptop, the classrooms can be equipped with stereos for greater relaxation of visitors. The equipment will cost another 60,000 rubles.

It will also be necessary to purchase primary stocks of raw materials, including oils, cans (for anti-cellulite massage), towels, creams, and napkins. This is another 50,000 rubles.

Administrators and cleaning ladies, like masseurs, work in shifts (40 hours each). The work is carried out as follows: administrator + cleaning lady + 2 masseurs.

The duties of the administrator include receiving calls and applications on the site, meeting clients, consulting.

The cleaning lady comes 3 times per shift. Her duties include not only washing the floors, but also the bathroom and toilet.

Organizational plan

	1st month	2nd month	3rd month
Organization registration	6 800 RUB
Obtaining a license (payment of state fees)	7 500 RUB
Finding a lessor, concluding a contract	+
Market analysis	+	+
Advertising	20,000 RUB
Website	15,000 RUB
Repair	300,000 RUB
Purchase of equipment	140,000 RUB
Personnel search	+	+
Purchase of furniture		50,000 RUB
Purchase of equipment		60,000 RUB
Purchase of a cash register		15,000 RUB
Purchase of primary stocks		50,000 RUB
Equipment installation, furniture arrangement, cleaning		+
Internet hosting		600 RUB
Purchase of medical gowns, hats		8,000 RUB
Launch of the project			+
Total:	672 900 RUB

A lease agreement should be concluded for a long-term, at least for a year. Administrators are responsible for maintaining and filling the site during their working hours.

The head of the organization himself conducts the bookkeeping.

Financial plan

The monthly income is 352,500 rubles.

Initial costs - 672,900 rubles.

Calculation of recurring costs:

Thus, the profit before tax will be 352,500 - 281,700 = 70,800 rubles.

We calculate taxes based on the difference between income and expenses: 70,800 * 0.15 = 10,620 rubles.

The net profit will be equal to 70 800 - 10 620 = 60 180 rubles.

Let's calculate the payback period: 672 900/60 180 = 11.19. The project will pay off in a little less than a year.

The profitability will be equal to 100 * (60 180/352 500) = 17%.

Risks

Risk name	Probability of occurrence	Avoidance methods	Threats
External
Increased competition, loss of some customers	Average	Individual work with clients. Favorable offers, discount systems.	Decrease in income, profit, decrease in profitability. Losses are possible.
Change in rental price	Average	Conclusion of a long-term contract.	Increased costs.
Changes in legislation	Low	Clear drafting of the organization's documents, especially the Charter.	Paperwork. Temporary suspension of activities.
Crisis, instability in the country	Average	Possibility of price reduction to retain customers.	Decrease in total revenue.
Internal risks
Unprofessionalism	High	Rigid selection among applicants for the position. Employee training, timely professional development.	Decrease in the number of clients, as a result of a decrease in all financial indicators.
Bad placement	High	Conducting surveys, geomarketing research.	Low number of clients, reduced income

Today, Chinese massage is beginning to receive great popularity, you can try to open your own office in this direction.

A little more about obtaining a license to carry out activities:

If the office provides medical massage, it is imperative to obtain a license. Otherwise, an administrative fine may be imposed on the organization.

It will be necessary to provide, among other things, the following documents: Goskomstat codes, certificates of registration and tax registration, lease agreement.

You will also need contracts with employees, their medical books. Each massage therapist must have at least 5 years of work experience in this area! You will need a staffing table.

The technique must also have certificates.

There are other aspects that need to be considered. Of course, it is best to seek help from one of the companies that provide legal services, because registration of a license is a laborious and time-consuming business (consideration within 30-45 days).

Important: Remember that you can independently draw up a business plan specifically for your business. To do this, read the articles:

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

Currently, opening a massage parlor is a profitable investment. own funds... There are a number of reasons for this. Firstly, this is the growth in demand for medical services in general from the population. Secondly, most people experience painful sensations in the back and neck (osteochondrosis and other diseases) due to sedentary life. As a result, this leads to an increase in demand for massage services, which is reflected in the quick payback period of the project - 9 months. The break-even point of the project falls on the 3rd month of the office's work.

To organize an office, you will need to hire 8 people. It is also necessary to rent a room with a total area of ​​50 m2. The premises must be found on streets with high traffic. Also consider the availability of nearby parking spaces for customers.

The massage room will provide wellness massage services. On average, from 7 to 8 clients will come to the office per day. The average cost of one hour of massage is 1,500 rubles. Clients can also purchase subscriptions to visit the office.

Thus, financial indicators of the project are as follows:

Total initial investment - 489 000 rubles

Monthly profit - 112 764 rubles

Payback period - 9 months

Break even - 3 months

Return on sales - 35%

2. Description of the business, product or service

Today more and more people want to relax after a working day. Also, many people with inactive lifestyles face back and neck pain. An excellent way to solve these problems is a session in a massage parlor.

It should be noted that the demand for this service is increasing annually.

The main task of the massage parlor is to provide health massage services. General wellness massage useful for relieving muscle tension, improving overall health, getting rid of drowsiness.

The massage room will provide the following types of massages:

• wellness
• curative
• sports

It should also be noted that a license is required to conduct this activity, in accordance with Government Decree No. 291. When opening an office, take this factor into account. The organization must be licensed. Also, to provide these services, employees of the organization must have specialized education and specialist certificates.

You will also need to rent a room. According to the standards of the Sanitary and Epidemiological Service, the minimum area for one client is 8 m2. The minimum area of ​​the rented premises should be 50 m2. The premises must be looked for on the first floors of buildings. It will contain:

• reception for guests
• 3 massage rooms (2 single and one double)
• Utility room.

Such a division of space will make it possible to use the premises as efficiently as possible and create comfortable conditions for visitors.

Equipment for a massage parlor will require:

• massage tables
• computer
• Printer
• cashbox
• towels
• washing machine
• sofa
• little table

Also, the monthly office needs to purchase other goods for the procedures. These include disposable sheets, oils and gels, etc.

In addition to organizational issues the management of the massage parlor needs to study regulatory framework... The main documents regulating this activity are:

• Resolution of the Government of the Russian Federation No. 291
• Medical Licensing Regulations
• Regulatory legal acts of the Ministry of Health of the Russian Federation

By complying with all laws and providing quality services, your account will be able to increase profits and increase customer loyalty.

3. Description of the sales market

4. Sales and Marketing

5. Production plan

To open a massage parlor, you will need the following:

• Register entity- SP
• Find a room
• Obtain a license for medical services and permits
• Renovate the premises
• Purchase and start equipment
• Find staff
• Get started

Stage / duration, weeks
Registration of individual entrepreneurs
Selection of premises
Obtaining a license
Renovation of the premises
Equipment purchase
Staff recruitment
Beginning of work

Initially, to start a massage room, you will need to register a legal entity - IE (OKVED - 93.04 "Physical culture and health activities"). Next, you need to submit an application to Tax Service to switch to the simplified tax system. Based on the results, you need to open a bank account.

Then start looking for premises for rent. The next step is to obtain permission from the Sanitary and Epidemiological Service and the Fire Inspectorate for the compliance of the premises with all the necessary requirements. Next, you will need to obtain a medical license for massage from the authorized body of the Ministry of Health of the Russian Federation.

Every year more and more people are switching to sedentary work, which provokes the development of back diseases. Today, an effective means of combating various ailments and simply keeping fit is massage, which can eliminate even serious diseases of the musculoskeletal system in a course. The provision of such services can bring high profits to its owner, given that opening a massage parlor, a business plan for which should be prepared in advance, taking into account all the nuances, does not require large investments. The most important thing is to approach business reasonably, and then everything will work out.

The target audience

Before you draw up a business plan for a massage parlor, you need to decide on the services provided. If the main focus of work is therapeutic massage, then it will be possible to get clients from nearby cities, of course, if the procedures are performed efficiently. As for the usual relaxation, people try to visit only points located next to the house, so that the effect of relaxation is not canceled out by fatigue from the road.

Possible options

Among all the possible classifications of massage rooms, three main categories can be distinguished. The simplest and not requiring serious investments is beauty parlor... This option is designed to provide a relaxing massage service, which is in demand among working women and middle-aged men.

A more serious business plan for a massage parlor includes a range of services already with the provision of medical procedures. It is better to open such offices away from the busy city center and focus on patients during rehabilitation, schoolchildren with poor posture and adults with sedentary work.

The most expensive massage room (it makes no sense to draw up a business plan for a small town for an expensive room) includes a wide range of services not only massage, but also other body care procedures. The location of this office should be chosen so that people with high income can easily get to the desired place, so the central streets of the city or elite residential areas are suitable.

How to stand out correctly

Any business plan for a massage parlor should take into account the presence of competitors in this area. To stand out from their background and demonstrate your uniqueness to customers, you need to carefully study all nearby salons and offices that provide similar services. When collecting information, particular attention should be paid to:

• pricing policy;
• convenience of location;
• availability;
• types of services provided;
• the number of regular customers.

All this will allow you to choose the right distinctive feature of your future business and attract new customers. Perhaps, the quality and cheapness of procedures, together with a wide bonus program, will be able to lure competitors over to the side of the new cabinet.

Choice of direction

Having studied all the competitors, you should make a choice in favor of which of the types of massage will be the main direction of future activities. The business plan of the massage room with calculations must necessarily, because further equipment costs will depend on the type of massage. So, today massage is divided into:

• preventive (to relax the body, improve blood circulation, emotional state);
• cosmetic (for skin and muscle tone, which improves the appearance);
• sports (to quickly relieve fatigue, restore physical fitness);
• therapeutic (to eliminate various diseases by influencing the body by an experienced specialist).

In addition, massages are subdivided according to the type of effect on the body. You can open a massage room, the business plan of which should include absolutely all possible items of expenditure, by providing services:

• acupressure;
• classic back massage;
• relaxation of the whole body;
• foot massage;
• face and head massage;
• relaxation of the neck muscles and so on.

Features of procedures

Before opening a massage parlor from scratch to provide therapeutic massage services, additional work licenses will be required, since such services are already equated to medical practice. In this case, all cabinet specialists should be exclusively certified specialists, preferably with experience in this field. Also, therapeutic massage can be provided in various execution techniques, for example, acupressure.

To spend less time and money on additional paperwork, it is easier to open an office for the provision of cosmetic massage. By the way, this type of procedure is considered the most popular among women, especially those who want to get rid of excess weight, cellulite and usual fatigue with the help of massage. Among the directions of this type Thai massage techniques are considered the most popular today.

Official registration

Only when the business plan of the massage parlor is fully drawn up, you can proceed to the paperwork. Special licenses will be required only when choosing therapeutic massage as the main area of ​​work, the rest of the stages can be combined into one list.

The first will be to open your own business with the definition of its form. For one individual who is going to start his own business, the easiest way is to issue an individual entrepreneur, but for a group of persons who are co-founders in the future, it is necessary to organize an LLC.

After that, you should decide on the type economic activity which has a strict registry. To do this, you just need to choose a code suitable for the future business from the list approved by the state. For a massage parlor, the following options are suitable:

• 85.14.1;
• 93.02;
• 93.04.

The first classifies offices or other organizations that provide medical care to the population. That is, if the future business is based precisely on therapeutic massage, then this is the required code.

The second option is necessary to provide additional services in the form of manicure, haircuts, pedicure, and so on. It must be indicated when opening a salon with a full range of body care services.

The latter option denotes precisely massage services of a cosmetic and hygienic direction.

Tax system

A ready-made business plan for a massage parlor for an individual entrepreneur includes an ideal patent tax system for this. If an office is opened by several co-founders and there is another optimal system for paying taxes, a single tax will be, but only with the possibility of applying in a separate region (UTII).

Additional contracts

To avoid further difficulties in doing business, you should conclude a number of contracts with various enterprises in advance. Among them are the contract:

• for garbage collection;
• maintenance of ventilation systems;
• for renting premises;
• for dry cleaning of employees' overalls.

Seat selection

Any massage room must comply with sanitary standards, therefore, the choice of premises should be treated with special care. All rooms should have good lighting, adequate space and ventilation. The bathroom must be tiled, as well as the main rooms for the procedures. The area of ​​the office should be about 8 square meters for one employee, so the total area varies from state to state. The location of the office, depending on availability, can be a separate room in a residential area or be part of a sports club, beauty salon, fitness center. You can also open a treatment room in or near the hospital.

Main expense item

The most significant business investment is the purchase of equipment. This includes massage tables, armchairs and additional wardrobes, tables and bedside tables for storing massage supplies and personal belongings of clients and employees. It would be ideal to buy a washing machine right away to quickly tidy up the work uniform and towels.

The comfort of both visitors and employees will depend on the choice of a high-quality massage table. Optimal dimensions for it is a width of 60 cm, a length of 180 cm and an adjustable height, since the growth of employees can be different, and the quality of the services provided also depends on their convenience. Also, the table should be equipped with a hole for the face and two rollers for the neck and legs. For the provision of services on the road, you must additionally purchase a folding couch.

Selection of employees

Most businesses allow hiring workers without experience or education, but this is not the case. Opening a massage room, the requirements for which are professionalism and quality, is possible only if there are qualified employees with appropriate education. A specialist can be specialized or possess several massage techniques at the same time, the main thing is that his knowledge is real and documented.

It makes sense to hire a separate accountant only if there are more than six people on the staff, for initial stages it is better to independently maintain all the documentation or entrust it to specialized offices. The presence of an administrator may also not be needed immediately, and the number of massage therapists depends on the popularity of the office.

Spread of information

In order to attract as many customers as possible to the new massage center, a separate item should be allocated for advertising campaigns. Information can be disseminated through newspapers, radio, television, leaflets or colorful displays. outdoor advertising... You can also attract various Internet resources, social media, and, of course, friends and acquaintances who will quickly spread the news about the new massage parlor among their acquaintances. In the early stages of development, you can take advantage of partnerships with sports clubs, saunas or fitness centers.

Outcomes

So what does it take to open a massage parlor? Renting premises, depending on the region, will cost an entrepreneur 50-100 thousand rubles, with mandatory repairs another 50 thousand. The purchase of equipment and inventory requires an average of 70 thousand rubles, and advertising for the first time - 20-30 thousand rubles. In addition, you should take into account the payment of taxes, utility costs and wages employees, which will cost at least 100 thousand rubles per month.