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

Mini-bakery business plan: project description

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

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

Some organizational aspects of doing business

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

Staff

The mini-bakery will be open daily. The operating hours of the institution will differ for different categories of employees. So, bakers and other workers directly involved in the production of bakery products will work at night, from 0.00 to 10.00. The night shift works on a 2x2 schedule. The day shift, which consists of a manager and a sales representative (seller) and is directly involved in the sale of products, works from 8.00 to 17.00. Work schedule - 5x2, weekends - floating.

Necessary equipment

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

Note: the sale of products will go through retail stores located in the city of I., therefore, own commercial premises not provided. It is not planned to enter the federal and regional trade networks in the first year of the enterprise's existence.

Schedule of work in the preparatory period

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

Expenses

Projected financial indicators for 2013 (Chart 1)

Projected financial indicators for 2014 (Chart 2)

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

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

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

Distribution of revenue in 2013-2014

Payback calculation

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

Prepared by the editors: "Business GiD" The use of material is prohibited without the written consent of the administration.
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Bakery products remain one of the most sought after food products on the market. Although over the past decades, for a number of reasons, the share of bakery products has slightly decreased. Nevertheless, bakeries will not disappear anywhere in the near future, and the demand for their products can be predicted to be stable.

Before you open a mini-bakery, it is advisable to pre-calculate and draw up a business plan. The choice of one or another concept depends on the specifics of the situation. Predominantly, the business is profitable, as it primarily refers to the consumables business. Consider the main features of the industry.

Characteristics

The existing features of this area are associated with a change in the product line, a change in the need for these products, directly with the production and distribution of products.

Product line

Recently, the range of grocery products has grown significantly. This could not but affect the decrease in the share of bakery products. In addition, there is a steady trend towards a healthy lifestyle, which also contributed to the reduction in bread consumption. According to statistics, the level of consumption of bakery products from 2011 to 2013 decreased by 5%.

Along with this, new products appear on the market: combined products, products with various additives. Because of this, the product line is expanding significantly.

Download ready business plan bakeries, current for 2019, you can from our trusted partners "Biplane". Download link.

Manufacturers

The share of large producers of bakery products in the market in such a situation will gradually decrease. Already at the moment, the capacities of large manufacturers are loaded by 30-50%.

There are several reasons for this:

• less flexible process, designed for large volumes;
• distribution of mini-bakeries, the cost of producing small batches in which is much lower;
• organization by large grocery chains of their own production of medium capacity;
• the emergence of by-products and home-made equipment.

All this leads to the fact that large manufacturers increase costs and the total cost of production increases. They are forced to apply various measures, one of them is additives to products in order to extend their shelf life. Such measures also do not contribute to the promotion of goods on the market. Positive feedback loop. Demand decreases - quality is forced to decrease - demand decreases.

Based on such an analysis, it can be assumed that in the future the competitiveness of mini-producers with greater flexibility will increase.

Competition

In connection with the above, it is necessary to initially work out the issue of competitiveness. A business plan for a bakery with calculations in almost any case will show the profitability of opening an enterprise. The whole task in the success of the enterprise is to find a sales niche. That's why before drawing up a business plan in this area, it is enough to work out points of sale. When such points are found, it makes sense to work out other aspects.

Competition in the market for the production of bakery products is traditionally high:

• large manufacturers;
• own production of trade shops;
• mini-bakery;
• semi-finished products are substitutes for finished products.

There are several ways to solve the problem of promotion in the market:

1. Sales agreement. The simplest and most reliable way. When finding customers for a certain volume and set of products, the calculation of other indicators is quite simple;
2. Finding a free niche. Those. By analyzing the product market, it is possible to detect its insufficient filling with certain types of products. There is a risk of error - the products may simply not be in demand in this market. Either marketing flaws;
3. Marketing policy. Creation of conditions, products better than those of competitors. Generally requires a sufficiently large financial airbag;
4. Creating demand for products. The most difficult path. Requires an understanding of sociology and psychology, or the involvement of relevant specialists;
5. Online store. A point of sale that is gaining more and more popularity. It needs to be calculated. As delivery of plain bread is likely to be unprofitable, and various confectionery and additionally accompanying food products are well worth considering.

Types of mini bakeries

Depending on the specialization, organization of production, the following mini-bakeries can be distinguished:

• universal;
• specialized (confectionery, bread from the oven, national bread, expensive bread boutique, etc.);
• bakeries-shops (direct sale of products is carried out right there).

The organization of this or that type of bakery is somewhat different. Specialized ones require special equipment. For a bakery shop, the organization of a trading floor, or, as an option, the preparation of an order directly in front of the client. Universal bakeries are equipped with standard bakery equipment. This will also be reflected in business plans, for example, the business plan of a confectionery bakery will differ significantly from the business plan of a bakery store.

Location

The location of the mini-bakery significantly affects only if it is a mini-bakery-shop. In this case, the requirements for its location are similar to the requirements for the location of grocery stores, taking into account the presence of competitors in the immediate environment: residential areas of cities, shopping centers, railway stations, airports, crowded places, etc.

There are no special requirements for the location of other bakeries. General recommendations– reduction of production costs. Those. finding the best option in terms of logistics costs and maintenance costs of the premises.

Requirements for the bakery itself:

• not allowed to be placed in basements and semi-basements;
• waterproof floor;
• walls up to 1.75 meters must be tiled or painted light paint, the rest and the ceiling must be whitewashed;
• availability of cold and hot water;
• the presence of sewerage;
• ventilation equipment;
• separate rooms: warehouse, shower, wardrobe, sink, toilet.

Besides it is undesirable to place a bakery in a multi-storey residential building. Although there are no direct prohibitions on such placement. But in case of disturbance for other residents (noise, smells, etc.), serious problems can arise, up to a stop in production, or additional costs for equipment (noise insulation, smell absorbers, etc.).

In terms of area, it all depends on the chosen format and production volume. For the smallest industries, premises from 50 square meters are suitable, in some exceptional cases even less.

Equipment

Equipment for a bakery also depends on the format, type, volume and range of products planned for release.

In general, you will need:

• furnaces;
• dough kneading equipment;
• proofing cabinet;
• flour sifter;
• tables for working with dough;
• fridge;
• sheets and forms;
• washing equipment.

In addition to the basic equipment, special equipment may be required for the preparation of specialized products. Also, the equipment may have to include freight transport.

Part of the equipment is quite used (tables, sheets, forms), part is convenient to purchase under leasing schemes. Also it makes sense to pay attention to Russian-made equipment. Even before the start of the crisis, the difference in cost reached 3 times, after the start of the crisis it only increased. Quality, service life and reliability at the same time do not differ at times. But the repair of domestic equipment will again be cheaper and faster.

Documentation

The activity does not require licensing. But a number of regulatory documents are required:

• certificate "sanitary and epidemiological conclusion for production";
• certificate "sanitary and epidemiological conclusion for products";
• permission from the fire department;
• permission of ecological expertise;
• certificate of conformity of the Federal Agency for Metrology and Technical Regulation.

The organizational and legal form is chosen according to convenience, the benefits of taxation, documentation and contractual activities. In the vast majority of cases, IP is sufficient.

Documentation:

• a package of constituent documents (depending on the legal form);
• certificates and permits;
• a package of external documentation (lease, supply, sales, agency agreements, etc.);
• a package of internal documentation (documents of analytical, synthetic accounting, accounting documents, personnel documents, etc.).

Staff

In the bakery business, the most important specialist is the technologist. This will be especially true if a specialized bakery is planned. Compliance with technology and the ability to produce high-quality, tasty products that meet customer needs are the second basis of this business after points of sale.

There are no special requirements for the rest of the staff. The number of employees is calculated based on the volume of production and the format of the enterprise.

May be required:

• baker;
• sellers;
• loaders;
• drivers;
• cleaners.

Part of the work can be organized on a piece-work basis, or under outsourcing agreements (delivery of products, accounting services, etc.).

Marketing

A ready-made mini-bakery business plan includes a standard marketing plan. There are no special marketing and advertising moves here. The business is mostly traditional and conservative, over-creativity is more likely to lead to negative consequences. It is unlikely that performance buns will find a wide response in the inert social environment. But, having earned a bad reputation on an unsuccessful performance, it will be very difficult to get rid of it.

• advertising and hidden advertising (word of mouth methods “spreading rumors about a quality product”);
• discounts and bonus systems for regular customers;
• carrying out various actions and presentations at various national festivals.

Approximate costing

For an indicative example, consider the calculation of a small mini-bakery.

The room for placing the equipment is about 50 square meters. We produce 5-10 items of products. Personnel: technologist, baker, auxiliary worker.

The average price of products is 50 - 60 rubles / kg. The average daily sale is 100 - 200 kg. Those. revenue per day: 5 - 12 tr., which will give a month: 150 - 360 tr. Or net profit: 30 - 150 tr. Payback will be from 2 to 5 years. If the premises are rented, the payback period for the equipment will be somewhat lower: from 0.5 to 3 years.

How much does the equipment cost and how to choose it - analytics from the company "Khleb Oborudovanie"

In principle, starting a mini-bakery is possible even with a little over a hundred thousand rubles. This is a combination of the cheapest oven and a Russian-made dough mixer, but everything else will have to be done by hand. And, nevertheless, such “startups” are justified when it comes to the need to bake up to 200 kg per day. Under the conditions of the market situation, such an enterprise can provide bread not only for a small settlement, but also for the work of two or three people. But the imperfection of technology in one bakery cannot guarantee a stable quality of baking. If it's already about more products and a wide range, the amount of investment in such production is growing significantly. One of the recent projects of Khleb Oborudovanie is a small bakery with a cafe in one of major cities Kazakhstan. The maximum desire of the owner is 1000 kg of products per day, but at the first stage. To launch the bakery, it took about 600,000 rubles of investment in equipment, which should provide the main assortment - pan bread, long loaves, baguette, bakery products and pies. At the second stage, the order of specialized equipment - dividers and equipment for puff pastry - will be ordered.

When choosing equipment, the “first price” factor has long been the main argument for mini-bakery customers. The cost of entering the market is extremely important, especially for "small chains". Often this equipment is of very low quality, with a low resource and high operating costs. Such bakeries, as a rule, are constantly transported from one rented premises to another, which reduces the already low resource of equipment. Mini-bakeries built on the principle of “one-man business” are formed in a completely different way. Equipment for such bakeries is selected according to the principle of strength-functionality-price. Such enterprises may need re-equipment in 15–20 years, while operating costs are fully covered by the benefit of equipment depreciation.

“The truth, as a rule, is somewhere in the middle,” Leonid Rabchuk comments on this idea. “If you imagine a bakery as a person, then, of course, the heart of the bakery is the oven, the skeleton is the dough mixer and the baker is the head.” As in the body, the resource of the heart guarantees it long life, so in the bakery, the design and reliability of the oven guarantee success. At the same time, not only the thickness of the metal or the "survivability" of the electronics is important for success, but also the availability of service and spare parts for the entire life cycle of the furnace. Today, no more than 10-15 manufacturing companies can guarantee this. Among them are FINES from Slovenia, Cimav from Italy, Irtysh from Russia. High-quality dough science is also a fundamental condition for the production of excellent products, and here, alas, the domestic manufacturer has practically nothing to offer those who wish to open a mini-bakery. In the segment of dough mixers with a load of 2 to 40 kg of flour, Italian companies are the clear leaders, but their quality varies greatly. The price cannot be a marker of reliability either, there are examples of highly overvalued equipment. “We are able to supply almost any equipment for dough making,” Khleb Oborudovanie says, “but we give preference to several companies with which we have dealer agreements, these are the Italian MacPan and Sunmix. Here we can offer the client not only very competitive prices, but also high-quality support and service. In the segment of small dough-cutting equipment, the situation with inexpensive domestic equipment is even sadder. Our industry still ignores this part of the market, this niche is occupied by European manufacturers. The catalog of the Perm company "Khleb Oborudovanie" includes several middle-class manufacturers - big choice Italian MacPan technology: dividers, rounders, seams, dispensers, providing excellent result for relatively little money. Those who wish to purchase more serious equipment can be offered equipment from the Dutch company DAUB. In its class, this equipment has practically no equal in quality, and even more so in price. Not without reason, many technological solutions of this company received major awards at major international exhibitions.”

“For more than 15 years we have been painstakingly forming our catalog, some companies are added, some leave the market, but the main set remains practically unchanged,” says Alexey Savitsky. – We know all the pros and cons of this technique and are able to extend its service life. The main difference between the companies we represent is the passion for the business they do, the passion for bread. This is in tune with us. We operate in the most competitive and yet most human market, because bread is the main food of mankind.”

More details about the turnkey mini-bakery projects can be found on the website http://www.xleb-obor.ru/.

* Calculations use average data for Russia

1. PROJECT SUMMARY

The goal of the project is to open a mini-bakery for the production and sale of bakery products in a city with a population of over 1 million people. The main source of income is profit from the sale of bakery products.

For the implementation of the project, a room is rented in a residential area of ​​the city, in close proximity to houses and a busy street. The total production area is 100 m2.

The products of the bakery are positioned as “healthy and wholesome food”, therefore, only high-quality ingredients and a unique recipe are used in the production of bread, which distinguishes the bakery from the market.

Target audience - people who prefer a healthy lifestyle and choose high-quality and healthy bakery products.

The main advantages of the bakery business:

Stable demand for products, practically independent of crisis phenomena;

Flexibility of production, allowing to adapt to the tastes of consumers and market trends;

The volume of initial investments in opening a bakery is 885,000 rubles. Investment costs are aimed at repairing the premises, purchasing equipment, the initial purchase of raw materials and the formation of working capital, which will cover losses initial periods. The main part of the required investments falls on the purchase of equipment - 66%. Own funds will be used to implement the project.

Financial calculations cover a three-year period of project operation. It is planned that after this period the institution will need to expand its production and product range. The net monthly profit of the bakery upon reaching the planned sales volumes will be 278,842 rubles. According to the calculations, the initial investment will pay off in the seventh month of operation. Return on sales in the first year of operation will be 27.8%.

Table 1. Key performance indicators of the project

2. DESCRIPTION OF THE INDUSTRY AND COMPANY

Bakery products are a product of daily demand. Bread is one of the top three in the list of the most popular products among Russians. According to the results of a social survey, 74% of respondents consume bread daily. From this it follows that this segment of the food market is quite stable.

Picture 1 . Frequency of bread consumption in Russia

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On average, per capita there are 46-50 kg of bread per year. At the same time, the indicators differ in each region. The maximum volume of consumption is noted in the Southern Federal District - 50 kg per person. Figure 2 clearly shows the dynamics of bread consumption per capita. In general, in Russia, the consumption of bakery products is declining. Experts attribute this decline to the trend healthy eating, which excludes bread from the daily diet of Russians. As a result, the output of bakery products in Russia over the past decade has decreased by 1.4 million tons: by the beginning of 2016, this figure fell to 6.6 million tons.

Figure 2. Supply of traditional types of bread per capita, kg per person per year

To date, manufacturers of bakery products are adjusting to the consumption trend and increasing the production of bread, which is positioned as a healthy product - functional additives, cereals, and vitamins are used in its manufacture. Most of these ingredients come from abroad, so we can say that the modern bakery industry is dependent on imports. There is also an upward trend in demand for products long term storage and frozen bakery products.

Economic crises also influence the development dynamics of the bread market. For example, in 2008, due to a decrease in the income level of the population, there was an increase in demand for bakery products and, accordingly, their production increased. After the stabilization of the economic situation, the demand for this product started to fall again.

The dynamics of demand for bread also depends on the economic crisis: a decrease in the income level of the population entails an increase in demand for bakery products. The stabilization of the economic situation reduces the consumption of bread.

According to the statistics of network trade, at the beginning of 2016, the turnover of bread exceeded 675 billion rubles, while there was a shift in consumption to the budget segment.

Table 2 shows the structure of the bakery market, which can be used to track how the distribution of production between different forms has changed. There is a trend towards a decrease in the share of industrial bakery and an increase in the share of artisan bakery.

Table 2. Segmentation of the bakery industry

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The segmentation of the bakery industry as of 2016 is as follows: 71% of the total market volume is produced by large bakeries, bakeries in supermarkets - 14%, small bakeries - 12%, others - 3%. At the same time, market participants predict a decrease in the share of large bakeries and the development of small-scale bakery business. Already today, economy-segment bakeries-cafes and chain boutiques are gaining popularity, where you can not only buy bakery products, but also have a good time. This format counts on 2-3% of the bread market share. By 2018, the share of small bakeries is expected to increase from 12% to 16%, and the share of large bakeries will further decrease.

All bread produced in Russia can be divided into two types: traditional and non-traditional. The share of traditional bread production is 90% of the total market. Traditional bread includes cheaper products. Non-traditional bread is products according to original recipes, national varieties of bread. The category of non-traditional bread is developing dynamically – in 2016 its growth was 7%, while traditional bread grew only by 1.3%.

Thus, we can single out the main trend in the bakery market: non-traditional bread, which is positioned as a "healthy product", is in demand. The modern market of bakery products makes high demands on the manufacturer. Today it is not enough to produce mass, traditional varieties of bread. To successfully operate in the market, it is necessary to form a wide range of products and take into account the tastes of consumers.

According to research by the Institute of Agricultural Marketing, at the end of 2015, prices for bakery products made from premium flour rose by 5% on average in Russia. The maximum price increase was noted in the Northwestern Federal District and in the Volga region - about 10%. The minimum growth was recorded in the Southern Federal District and the North Caucasus.

Experts predict that the greatest prospects for the consumption of bakery products are expected in the Southern Federal District - it is in this region that bread production is in demand.

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Figure 3. Rates of change in prices for bakery products made from premium flour in the Federal District in 2015, %

Benefits of starting a small bakery:

Always fresh bread, which ensures the demand for products;

Production flexibility to adapt to consumer tastes and market trends

Stable demand, practically independent of crisis phenomena;

Prospects for concluding supply contracts with shops and restaurants, since mini-bakeries are considered more profitable suppliers.

Thus, the constant demand for bakery products, the tendency to popularize mini-bakeries and the development prospects and advantages of the baking industry allow us to talk about the investment attractiveness of such a business.

3. DESCRIPTION OF GOODS AND SERVICES

This project involves the opening of a mini-bakery for the production and sale of bakery products. The products of the bakery are positioned as “healthy and wholesome food”, therefore, only high-quality ingredients and a unique recipe are used in the production of bread, which distinguishes the bakery from the market.

The product range for a small bakery is recommended to be formed from 5-8 commodity items. It is planned that the bakery will provide the following types of products:

Branded bread with cereals and seeds, designed for consumers who adhere to a healthy diet;

Traditional wheat and rye bread;

Italian ciabatta bread;

French buns and croissants.

The percentage of production of various types of bakery products is shown in Figure 4.

Figure 4 - The share of each type of product in total production

In the future, it is planned to expand the assortment of the bakery, based on the taste preferences of consumers and market trends.

4. SALES AND MARKETING

The target audience of the bakery is people who prefer a healthy lifestyle and choose high-quality and healthy bakery products. The target audience can be divided into two segments: 80% of consumers are residents of nearby houses, and 20% are casual passers-by and regular customers.

The competitive advantages of a bakery include:

Product quality: fresh pastries, high-quality and healthy ingredients, a unique recipe;

Product price: traditional bread is sold at a price below the market average. The loss from the price reduction is compensated by the higher price of branded bread;

The presence of a window into the workshop: by providing for such a layout of the institution, you can earn the trust of customers who will be able to observe the process of making bread;

Branded product presentation: each product is sold in a separate paper bag with a description of the product.

To promote the bakery, you can use various marketing tools: installation of billboards and signs; distribution of business cards, flyers or booklets with product descriptions; advertising in the media; radio advertising; participation in food exhibitions and fairs; shares and so on.

The use of one or another tool depends on the target audience of the institution and the budget of the project.

Tasting of products dedicated to the opening of the bakery. The promotion will last for two days and includes a free tasting of all types of bakery products, as well as the purchase of bakery products with a 25% discount. The cost will be 5000 rubles.

Every day in the morning, "hot hours" will be arranged, when customers can purchase yesterday's products at a discount;

According to consumer surveys, advertisements for bakery products have little effect on the decision to purchase this product. The most important criterion according to which the consumer makes a choice in favor of one or another manufacturer of bread is the freshness of the product. That's why key instrument advertising favors the quality, taste and freshness of products.

The sales plan is calculated based on the production capacity of the mini-bakery. It is assumed that the bakery will produce 550 kg of bakery products in 8 hours of operation. The average selling price will be 50 rubles per kilogram of products. The planned sales volume is calculated based on the productivity of the equipment and 90% of products sold: 550 * 0.9 * 50 = 24,750 rubles per day or 742,500 rubles per month.

5. PRODUCTION PLAN

Opening a bakery and organizing production involves the following steps:

1) The location of the bakery and the premises. Properly chosen premises for a bakery with its own bakery are important not only from a marketing point of view, but also in the context of regulatory requirements. The premises of the bakery must fully comply with SES requirements, namely:

Have separate workshops: a warehouse for storing flour, eggs, sugar and other ingredients; production and storage area; if the sale of products is provided, then the trading floor;

The room must have hot and cold water, ventilation, sewerage, tiled walls, waterproof flooring, air conditioning systems;

Must be additional premises bathrooms, a place for storing industrial waste, a room for staff.

Particular attention should be paid to the power of electricity, since food equipment consumes a lot of electricity.

To accommodate the necessary production facilities and take into account all the requirements, an area of ​​​​70 to 200 m2 will be required - it depends on the format of the bakery.

It will take a lot of money to equip the bakery. Therefore, it is worth paying attention to the fact that it is better to own a room than to rent it. In the case of leasing, there is a risk of terminating the contract and changing the place of production, which will entail additional costs. If your own funds do not allow you to purchase the premises, then you should consider the option of a long-term lease for a period of at least 3 years or a lease with the right to purchase later.

When choosing a location, you should also take into account the presence of competitors nearby. It is desirable that there are no direct competitors around.

The bakery should be located in a crowded place: markets, near shopping and entertainment complexes and office centers, on the main streets. Since a sufficiently large area is provided for the organization of production, the cost of such premises in the center will be quite expensive. In order to optimize the costs of the project being implemented, it is planned to rent a room in a residential area with an area of ​​100 m2 for a long-term period. For industrial premises allocated 90 m2.

Since, in addition to the production of bread, the project provides for its retail sale, the area for the trading floor is allotted in the bakery - 10 m2 is enough to accommodate a cash desk and a showcase.

The rented premises comply with all sanitary norms and rules specified in SanPiN 2.3.4.545-96 “Production of bread, bakery and confectionery products” and is intended for food production. The rental price is 50,000 rubles / month. It is planned to spend 100,000 rubles on the repair of the premises, including the arrangement of the trading floor.

2) Recruitment. The staff is determined based on the format of the bakery and production facilities. Since the project involves the opening of a mini-bakery that produces 500 kg of bread in an 8-hour shift, the organization of the workflow will require:

2 baker-technologists (shift schedule);

Manager responsible for the purchase of raw materials and the organization of the work of all personnel;

2 cashiers for the trading floor (shift schedule);

Cleaning woman;

Accountant.

At the same time, it is necessary to conduct preliminary training of personnel, familiarize them with the recipe, safety precautions and the production process, as well as monitor compliance with all norms and sanitary requirements. Bakers must have the appropriate education and work experience, since the quality of products largely depends on their professionalism.

3) Equipment. An equally important component of the production process is high-quality equipment. When choosing equipment for a bakery, it is necessary to clearly understand what kind of competitive advantage is planned to be obtained - a wide range, quality, quick reconfiguration of equipment for the production of other types of bread, etc. Today the market offers various options bakery equipment, the most famous trade marks– ABM, FoodTools, Sigma, Unox, Miwe, Vitella. It is recommended not to save on basic equipment.

The composition of the equipment necessary for a mini-bakery includes:

flour sifter - 25,000 rubles;

dough mixer - 100,000 rubles;

dough sheeter - 30,000 rubles;

proofer - 40,000 rubles;

table for working with dough - 30,000 rubles;

oven - 300,000 rubles;

carts for baking - 15,000 rubles;

refrigerator - 35,000 rubles;

dishes and kitchen utensils - 10,000 rubles.

As a result, a set of specialized equipment for a mini-bakery will cost approximately 585,000 rubles.

4) Organization of supply. Before opening a bakery, you should establish channels for supplying raw materials and decide on suppliers. It is necessary that all ingredients used meet the requirements of GOSTs.

When negotiating cooperation with suppliers, you must familiarize yourself with all the conditions specified in the contract. As a rule, the transport costs for the supply of ingredients are borne by your production. To reduce this cost item, you need to choose suppliers that are closer to your establishment.

The main raw material of the bakery is flour. It must be of the highest quality and properly stored. It is recommended not to make large stocks, as the flour may deteriorate. In addition to flour, you will need: yeast, eggs, fresh milk, sugar, salt and other raw materials.

Drafting technological map preparation of products will allow you to accurately calculate required amount raw materials. At the same time, it is important that the recipe for bakery products comply with GOSTs or separately adopted specifications.

6. ORGANIZATIONAL PLAN

The initial stage of opening a bakery is registering a business with government agencies and obtaining permits for food production. In order to produce and sell food products, an enterprise needs to obtain a permit from the SES for production, an SES conclusion for finished products and a certificate of conformity. Before starting production, you should also obtain the conclusion of the fire inspection and environmental supervision.

To conduct commercial activities, an individual entrepreneur is registered with a simplified taxation system (“income” at a rate of 6%). Types of activities according to OKVED-2:

10.71 - Manufacture of bread and flour confectionery, cakes and pastries of non-durable storage;

47.24 - Retail sale of bread and bakery products and confectionery in specialized stores.

The legal side of the activities of bakeries is consecrated in more detail.

The work schedule of the bakery is different for the production workshop and the trading floor. The work of the production workshop is from 6:00 to 16:00 with an hour break from 11:00 to 12:00. The trading floor is open from 8:00 to 20:00.

Bakers-technologists work in shifts: 2 days of work after 2 days of rest. Their duty is to control the production process, maintain cleanliness in the workshop during the production cycle, timely write-off of spoiled products, keeping a log of cleaning the hood, accounting for raw materials in stock.

For sellers-cashiers, a shift work schedule is also provided: a day of work and a day of rest, since their working day lasts 10 hours. Responsibilities of the seller: customer service and work at the cash desk, keeping records of cash and transactions, supported by the presence of checks, acceptance of finished products from the workshop, design of a trade showcase.

The manager is responsible for cooperation with contractors and the purchase of raw materials, organizes the entire workflow, controls the work schedule of the staff, forms the staff, and pays wages.

The accountant maintains financial statements and works through outsourcing.

The cleaning lady is responsible for the cleanliness of the production shop and trading floor.

Table 3 staffing and payroll mini bakeries

7. FINANCIAL PLAN

The financial plan takes into account all the income and expenses of the bakery, the planning horizon is 3 years. It is planned that after this period the institution will need to expand its production and product range.

To launch the project, it is necessary to calculate the amount of investment. To do this, you need to determine the cost of repairing the premises, purchasing equipment, the initial purchase of raw materials and the formation of working capital, which will cover the losses of the initial periods. The main part of the required investments falls on the purchase of equipment - 66%. Own funds will be used to implement the project.

Table 4. Investment costs

Variable costs consist of the costs of the ingredients used in the preparation of bakery products, as well as the payment for the capacities consumed in the production process (water, gas, electricity, sewerage). To simplify financial calculations, variable costs are calculated based on the sum of the average check and a fixed trade margin of 300%.

The bakery's fixed costs consist of rent, utility bills, payroll, advertising costs, taxes, and depreciation. The amount of depreciation deductions is determined linear method, based on the term beneficial use fixed assets in 5 years. To fixed costs also includes tax deductions, which are not presented in this table, since their amount is not fixed and depends on the amount of revenue.

Table 5. Fixed costs

Thus, fixed monthly expenses were determined in the amount of 221,450 rubles. The volume of planned revenue is 742,500 rubles per month.

8. PERFORMANCE EVALUATION

The payback period for a bakery with an initial investment of 885,000 rubles is 7-8 months. The net monthly profit of the project upon reaching the planned sales volumes will be 278,842 rubles. It is planned to reach the planned sales volume in the eighth month of operation. Return on sales for the first year of operation will be 28%.

The net present value is positive and equal to 24,993 rubles, which makes it possible to speak about the investment attractiveness of the project. The internal rate of return exceeds the discount rate and is equal to 18.35%.

9. POSSIBLE RISKS

To assess the risk component of the project, it is necessary to analyze external and internal factors. To external factors include threats related to the economic situation in the country, markets. To internal - the effectiveness of the management of the organization.

The specifics of the baking industry determines the following external risks:

increase in prices for raw materials, unscrupulous suppliers. In the first case, there is a risk of increasing costs and, as a result, the selling price, which may negatively affect demand. In the second case, the risk is associated with interruptions in production. It is possible to reduce the likelihood of these threats with a competent choice of suppliers and the inclusion in the contract of all necessary conditions which provide liability supplier in case of their violation;

competitor reaction. Since the bread market is quite saturated and the competition is high, the behavior of competitors can have a strong influence. Price pressure from larger market participants is not ruled out, which will have a negative impact on sales. To minimize this risk, it is necessary to form your own client base, constantly monitor the market, develop new offers that are not presented on the market;

increase in the cost of rent or termination of the lease. The probability of risk is medium, but the consequences of its occurrence can significantly affect costs and the production process. It is possible to reduce this risk by concluding a long-term lease agreement and choosing a reliable, conscientious landlord;

seasonal decline in demand. The probability of this risk is assessed as medium. Nevertheless, measures should be taken to minimize it: ensure the competent distribution of production capacities, develop an effective strategy for promoting products on the market;

changes in legal acts regulating the baking industry. The probability of risk is low, but when it occurs, it is almost impossible to avoid the impact;

Internal risks include:

non-fulfillment of the planned sales volume. It is possible to reduce this risk with an effective advertising campaign and a competent marketing policy, which involves various promotions and bonuses;

equipment failure and production downtime. To mitigate the risk will allow regular maintenance of equipment in order to maintain its performance;

problems with personnel, which means low qualification, staff turnover, lack of motivation of employees. The easiest way to reduce this risk is at the stage of recruitment, hiring employees who meet all the requirements (specialization, work experience), as well as building a system of training and advanced training of employees;

a decrease in the institution's reputation among the target audience due to errors in management or a decrease in product quality. It is possible to level the risk with constant monitoring of the production process and product quality.

10. APPS

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1. PROJECT SUMMARY

The goal of the project is to create a bakery in Rostov-on-Don. The bakery is focused on the production of bakery products in small batches. The price segment is premium. The assortment is based on handmade products, mostly non-traditional: with the addition of vegetables, whole grains, and so on.

Sales are carried out through our own trading floor at the bakery, as well as through restaurants in the city of the corresponding price segment.

The competitiveness of the project is based on the originality of recipes and finished products, as well as the low level of competition in this segment. Despite the difficult economic situation in the country and the decline in the solvency of the population, the premium segment is traditionally the most resistant to negative influences market.

The invested funds are used to purchase fixed assets (equipment for a bakery, commercial equipment), to organize a launch advertising campaign, as well as to form a working capital fund, which covers the losses of the enterprise until it reaches payback.

The main performance indicators of the project are given in Table. one.

Table 1. Key Performance Indicators

2. COMPANY AND INDUSTRY DESCRIPTION

According to experts, Russian market bakery products is developing at a faster pace and has significant potential for growth and development in the near future, while the markets of Western countries are in a state of stagnation.

The main global trends include the following. In the coming years, demand and supply for bakery products are expected to increase in selected countries of South Africa. Also, active growth in supply is expected in a number of countries such as China, Vietnam and Turkey, while demand in these countries is at a fairly low level. Distinctive feature demand in these countries is a shift in focus from the consumption of bulk products to products in convenient packaging. AT developed countries ah, there is a weak market growth or its stagnation - for example, in the UK, Germany, New Zealand and others.

The demand for handicrafts is growing. This trend today is largely characteristic of the Russian market. It provokes the opening of a large number of so-called "bread boutiques" - authentic bakeries of the "luxury" and "premium" segments.

Characteristic for the European market has recently become "healthy products" "without additives and preservatives", hypoallergenic, whole grains and others. Separately, one can note such a popular positioning as “eco-friendly packaging”, which does not directly relate to the properties of the product itself, but also belongs to the environmental class. Taste preferences characteristic of Europe are: natural taste, natural taste using olive oil, garlic taste; sunflower seeds, cheese, rosemary are often used.

The decline in demand for traditional bakery products in Europe was partly due to the growing popularity of the snack format, i.e. products in convenient portion packs. These include, for example, instant cereals, breakfast biscuits, cereal bars and other products. Bakery manufacturers, in order to increase their competitiveness, are starting to produce ready-made toast and crackers as the most suitable products for breakfast.

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The high demand for dietary products in Europe is also due to the fact that the inhabitants of some countries are overweight, as a result of which they adhere to various diets, most of which require the absence of flour products in the diet. Analysts refer to such countries as Great Britain, Ireland and Poland. According to the results of surveys conducted by analysts, 65% of Britons believe that proteins help to feel full for a longer time; 54% believe that high protein content in foods contributes to weight control; 44% buy products with a high protein content as healthier.

An interesting feature of the European market is that sweet bread considered a much healthier alternative to treats such as cakes, candy, ice cream, and so on. This feature allows bakery manufacturers to create new types, such as brioche or fruit bread, products containing berries, chocolate slices and others. At the same time, to enhance the marketing effect, a variety of cereals, sunflower seeds, pumpkins, flax, oatmeal are used in the manufacture.

The opposite of fruit bread can be considered bakery products with the addition of vegetables - peas, carrots, sweet peppers, tomatoes. Such products are also considered healthy, and the packaging indicates that they are fortified with minerals, vitamins, dietary fiber, have a low glycemic index, and so on.

In Russia, bread has historically been one of the main products in the diet of the population, which is treated with special trepidation; it also belongs to the category of essential products. Despite a slight decrease in consumption growth rates, the bakery market continues to grow.

For the most part, the Russian market follows the main trends of the markets of developed countries, but with less intensity. Handmade bread, elite bakeries and unusual tastes are becoming more and more popular, but traditional types of bakery products remain the undisputed market leaders (90% of the total market). The reasons for this are the lack of global marketing campaigns of manufacturers (and the lack of mass production of non-standard products) and the high cost of non-traditional products with declining purchasing power of the population. In 2015, the production of traditional varieties increased by 1.3%, while the production of non-traditional varieties increased by 7%.

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According to a study by Mintel analysts, most of the new products launched in Russia in 2014-2015 are positioned as GMO-free products that support heart function and normalize digestion. The leader of taste preferences is the natural taste without flavors; products with raisins, flax seeds, sunflower seeds, sesame seeds, and garlic are also popular.

Growing interest in Russia healthy lifestyle life, which came from Europe, is today one of the main correctors of the growth of the industry. On the one hand, it leads to a restriction of the consumption of traditional bakery products, on the other hand, it stimulates the development of the industry in the direction of developing new directions and creating new products.

Over the past decade, the volume of production of bakery products in the country has decreased from 8 million tons per year to 6.6 million tons. Unlike most food products, demand for the industry's products grows during periods of crisis. This is due to the fact that bread is satisfying, high-calorie product at low cost. For example, during the 2008 crisis, the demand for bakery products increased significantly, and after the stabilization of the economic situation, it decreased.

Figure 1. Supply of traditional types of bread per capita, kg per person per year

The accession of the Crimea served as a certain driver of the growth of the industry. In this region, the production of bakery products is 50 thousand units per year. In recent years, the consumption of bread in the Northwestern Federal District has significantly decreased, which is probably due to the high cost of production due to the remoteness from grain-producing regions.

According to RBC research, in Russia, especially in the metropolitan regions, products from small bakeries that make so-called handmade bread are gaining popularity. Demand is growing not only at the expense of individuals, but also at the expense of restaurants who want to have high-quality bakery products in their assortment.

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In addition to small bakeries, which can be classified as small or micro businesses, large retailers such as Auchan, Okay, Perekrestok and others have their own bakeries that produce non-traditional products. At the same time, small industries strive to improve quality, to use original recipes.

According to market participants, the daily revenue of a small point of sale of handmade bakery products can reach 50-60 thousand rubles per weekdays and 140-150 thousand rubles on weekends with a margin of 75%.

Using the example of a number of “handmade” bakeries that opened in the capital regions in 2014-2016, we can talk about the following indicators. The volume of investment costs is 7-9 million rubles. Operating expenses - 3.5-3.7 million rubles, the bulk of which is rent. The rest is utility bills, payroll, raw materials, packaging and logistics. The revenue in this case is 3.8-4.0 million rubles. Thus, profit (before tax) is 100 thousand rubles per month under the worst scenario, 500 thousand rubles under the best scenario.

A big problem for bakeries of the high price segment today is the quality of raw materials, primarily flour. The capital's bakeries buy flour in fairly remote regions - for example, in Perm, Orenburg, but the quality stability varies from batch to batch.

According to market participants, the most effective business model for a small bakery is a combination of wholesale and retail distribution channels. Creating your own retail network, of course, requires considerable costs, but significantly increases profitability. In some cases, we can talk about a two-fold increase in it.

One of the main problems for small bakeries can be a small range of products on offer. Given this factor, bakeries cannot always meet the demand for non-traditional products, which, in fact, are quite diverse.

Summing up, we can say that the bakery market in Russia has growth prospects. If the economic situation stabilizes, the demand for traditional products may fall, while the demand for non-standard products may increase. This will affect, first of all, the increase in the volume of the market in terms of money.

Thus, taking into account all the market trends, the project seems to be highly promising. In order to implement it, a new business entity is being created. At the time of writing the business plan, the enterprise has no history and no financial results.

The location of the bakery is Rostov-on-Don, the administrative center of the Southern Federal District and the Rostov Region, the largest economic, industrial, cultural center of the South of Russia, an important transport hub. The population of the city is 1.1 million people, the population of the Rostov agglomeration is 2.16 million people.

The bakery is organized in a rented premises in the city center, in close proximity to the intersection of the main transport routes, which makes it accessible to residents of various districts of the city. The bakery has its own sales area. However, the main volume of sales falls on the sale of products to premium segment restaurants.

3. DESCRIPTION OF GOODS AND SERVICES

The bakery produces molded and hearth bakery products, mostly of non-traditional type; some of them are positioned in the segment of products for a healthy diet. Wheat and rye-wheat, as well as yeast products are produced. All products are made exclusively from natural ingredients, without GMOs, as well as without additives, dyes, flavors and other additives.

The production uses ingredients from local producers - farms in the Rostov region, purchased directly. The production includes a full technological cycle, from sifting and loosening flour, kneading dough, to baking in an Italian-made oven, which ensures high quality of finished products by blowing hot air on a rotating cart.

The recipe of all products is completely original, developed by the initiator of the project, who has a culinary education and many years of experience in the field of public catering.

The range of the bakery includes more than 60 items, which can be grouped into several main categories. Since the main distribution channel is wholesale deliveries to restaurants, the wholesale price is given in the calculations; the income and expenses of the retail point of sale are determined by the average bill.

Table 2. Bakery assortment

Table 3. Production costs and selling price

For retail customers, products are packaged in branded paper bags with the bakery logo and contact information. Delivery to wholesale customers is carried out on the personal car of the project initiator.

4. SALES AND MARKETING

The product range of the project is given in Sect. 3. Price segment - premium. The target audience is men and women with a high level of income (from 60,000 rubles per month), aged 30-50, mostly married, with children.

Products are sold both wholesale and retail. Retail sales are carried out through their own point of sale - a trading floor at the bakery; the project also cooperates with an online food delivery service. In general, retail sales account for up to 25% of the total volume, of which 15% is own retail, 10% is delivery service. Wholesale sales involve the sale of products to restaurants of a high price segment. The retail margin is much higher than the wholesale margin, which in monetary terms offsets the difference in sales volumes in physical terms.

Promotion is carried out both with the help of online tools and with the help of traditional offline advertising. Advertising articles are published in the most popular glossy magazines dedicated to leisure and style. The articles highlight the production process, positioned as "handmade", publish photos of production, talk about useful properties"handmade bread"

The website is used as online tools, as well as advertising pages in in social networks(fb.com) and services (Instagram). Bakery news is published, interesting cooking recipes, competitions and raffles are held. Photos of the production process are published on Instagram, finished products, photos of visitors. There are also photo contests from customers of the bakery under the slogan "Bread on the family table".

An important promotion channel is also the online delivery service, which is actively engaged in advertising its services using banners (billboards), video advertising and Internet tools.

Key success factors for the project include:

Original recipes of the entire range

High quality of products due to the high quality of all components: recipes, ingredients, equipment, personnel

Quality stability

Convenient bakery location for retail customers

Demand for bakery products does not have a pronounced seasonality, but may have local fluctuations - depending on weather conditions, public holidays and so on. A slight decrease in the consumption of bakery products is observed in the warm season, and a significant increase in demand - during the New Year holidays.

The study of the competitive environment showed that the level of competition in the city in this price segment is low. Of the enterprises that can be considered as direct competitors, today there are four cafe-bakeries on the market with small production volumes, selling products only through their own retail. In addition, there are two larger bakeries that have a similar positioning to the project; one of them has its own retail network, the second sells products both wholesale and retail, that is, it has a business model similar to the project. The price level of all competitors is comparable. At the same time, mini-bakeries are focused on one specific area of ​​the city in which they are located. The range of large bakeries is based on more traditional products. Thus, the project is in favorable competitive conditions.

Table 4. Planned sales volumes, units/month

5. PRODUCTION PLAN

The bakery is located in a rented room in the building shopping center in the central part of the city. The total area of ​​the premises is 75 m 2 , of which 54 m 2 is reserved directly for production, the rest is a trading floor and auxiliary premises. The room has all connected communications, meets all the requirements of sanitary standards.

The equipment is purchased from a federal supplier providing turnkey solutions for food production. Thus, delivery, installation and commissioning of equipment is carried out by its supplier; the supplier also conducts staff training. The duration of the process - from the order and payment to the finished line - 4 weeks.

The set of equipment provides the following processes:

Sifting, loosening flour

Dough kneading

Dividing and shaping dough pieces by machine

Final proofing of dough pieces in a proofer

Baking in a production rotary oven

The equipment supplier also provides services for the development of engineering communications and design of the premises. Finishing work is carried out by a construction team from Rostov-on-Don in accordance with the provided project. Commercial equipment is purchased from a regional supplier.

Ingredients for the project products are purchased only from regional producers - farms. All purchased products go through a rigorous input control quality, since the quality of the finished product depends on its properties, which is one of the main factors of the competitiveness of the project.

Delivery of products to restaurants is carried out by the initiator of the project, on his own car. Collection and delivery of products to customers of the delivery service is carried out by the service on your own. Retail customers purchase products on the trading floor at the bakery.

6. ORGANIZATIONAL PLAN

The entire project implementation process can be divided into three main stages: the preparatory stage, the growth stage and the maturity stage. The exit stage at the stage of writing a business plan is not considered. The decision to exit the market is made by the project initiator based on a detailed analysis of the economic situation, the competitive environment, the financial results of the project and other factors.

The preparatory phase lasts 4 weeks. During this time, delivery, installation and commissioning of equipment is carried out. In parallel, a launch advertising campaign is being carried out, as well as staff recruitment.

The maturity stage implies the active development of the project, the formation of a pool of regular customers, up to reaching the planned sales volumes. After that, the stage of maturity begins, work within the planned financial indicators.

IP was chosen as the organizational and legal form of the project. For the project, a mixed form of taxation can be applied - for the wholesale trade of the simplified tax system, for retail through its own outlet - UTII. However, in order to simplify reporting, a single form of taxation has been adopted - the simplified tax system with the object of taxation "income minus expenses" (rate 15%). You can read more about the choice of legal form and taxation of bakeries

All management and administrative functions are performed by the project initiator. He has all the necessary skills in the field of entrepreneurship, as well as culinary education and many years of experience in this field. The organizational and legal form is simple - all employees are directly subordinate to the project initiator. The functions of the deputy head are performed by the administrator, who controls the work of the trading floor, and also takes orders from wholesale customers.

Production schedule - five days work week, from 09.00 to 18.00. The trading floor is open daily from 10.00 to 21.00.

Production workers – bakers and auxiliary workers – are subject to particularly stringent selection requirements. At least five years of experience in the bakery industry is required, as well as compliance with the requirements for personal characteristics: responsibility, desire to learn.

Table 5. Staffing and payroll

7. FINANCIAL PLAN

The financial plan of the project is drawn up for a five-year period and takes into account all the income and expenses of the project. Revenue refers to revenue from operating activities. Income from investment activities, as well as from the sale of fixed assets are not provided for by the financial plan. Revenue from the first year of project implementation – 29.0 million rubles; net profit after taxes - 11.4 million rubles. Revenue of the second year and subsequent years - 36.7 million rubles per year, net profit - 15.6 million rubles.

Investment costs - 4.6 million rubles. The main cost items are the acquisition of fixed assets, finishing work, as well as the formation of a working capital fund, which covers the losses of the project until it reaches payback. Own funds project initiator - 2.5 million rubles. The lack of funds is planned to be covered by attracting a bank loan for a period of 36 months at 18% per annum. The loan is repaid monthly in annuity payments, credit holidays are three months.

Table 6. Investment costs

Variable (manufacturing) costs include the cost of acquiring raw materials and their delivery, electricity and water used in the production process, as well as the purchase of packaging for retail sales(Table 7).

Table 7. Variable costs

Fixed costs include rent, utilities, advertising and a range of other costs, including depreciation. The amount of depreciation is determined by the straight-line method, based on the useful life of fixed assets and intangible assets of five years (Table 8).

Table 8. Fixed costs

A detailed financial plan is given in App. one.

8. PERFORMANCE EVALUATION

Evaluation of the effectiveness and investment attractiveness of the project is carried out on the basis of a detailed analysis of the financial plan, as well as simple and integral performance indicators (Table 1). The discounting method is used to account for the change in the value of money over time. cash flows. The discount rate is taken at the level of the risk-free rate - the yield of long-term government bonds is 10%.

Simple (PP) and discounted (DPP) payback period is 7 months. Net present value (NPV) - 5.4 million rubles. Internal rate of return (IRR) - 19%. Profitability index (PI) - 1.19. All these indicators indicate the effectiveness of the project and its fairly high investment attractiveness.

9. WARRANTIES AND RISKS

To assess all risks associated with the implementation of the project, all internal and external factors are evaluated. Internal risk factors include everything that can negatively affect product quality: recipe, equipment operation, personnel work, ingredients. Constant monitoring of these factors by the project initiator allows minimizing risks.

External factors include, first of all, the actions of competitors - both existing and potential new players. The price struggle is unusual for this price segment, therefore, presumably, the struggle will take place in the area of ​​improving the assortment, offering new products, as well as improving the quality of service. This scenario does not pose a threat to the project, as the project proponent has the necessary skills to continuously improve the product range. Retail customer service level is very good. high level. In addition, at the growth stage, an active formation of a pool of regular customers is envisaged.

10. APPS

ATTACHMENT 1

Financial plan

Denis Miroshnichenko
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