Fragrant Spanish jamon, tender filet mignon and Italian salchichon - all this was stopped being imported to Russia in 2014 due to the introduction of a food embargo. But real gourmets have not forgotten about overseas delicacies and are happy to buy them, if only they appear on sale.

So why not play on the emerging need and create own production associated with import substitution? What’s more, few people have taken it seriously.

Dmitry Aksenov

founder of the company "Vyalim meat"

The market is not as competitive as the standard food retail. I will even say more: there are very few competitors.

Business in the food production industry is not the easiest thing to do. It will require a special room that meets the standards of Rosportebnadzor, equipment and obtaining permits.

Arrange production

First of all, it is necessary to rent a room and bring it into line with the standards established by Rospotrebnadzor. The room should be tiled, which is easy to clean from dirt, and well ventilated. Heating and water supply, as well as natural lighting, are required.

You also need to provide emergency electricity, which will keep the lights and refrigerators running. It took Dmitry Aksyonov 180 thousand rubles to bring the premises in line with these requirements.

Also, for the production of jamon and other delights, you will need equipment: refrigerators, racks, packaging equipment. Get ready to spend about 400 thousand rubles on its purchase. Although at first there will be enough cutting table and a frame for hanging meat. Ideally, you need a refrigerator, cutting tables, vacuum packer, air conditioner, slicer (slicer), sausage frame, vat trolley, sink.

As a result, renting premises, repairing and purchasing equipment can cost about 800 thousand rubles, but this is not the limit.

Documentation

Any food production can be safely assigned the slogan "safety first". And in order to guarantee the safety of their consumers, they will have to pass a test for compliance with the standards of Rosportrebndzor and receive all the relevant documents.

Of course, to get started, you first need to register your business. For production jerky it is quite possible to get by with the registration of IP.

You will also need to obtain a Declaration of Conformity technical regulations Customs Union, veterinary certificates for the sale of products in shops and restaurants and a certificate for production from Rospotrebnadzor.

In addition, your organization will have to acquire its own standard - a document that regulates the entire production cycle. Keep in mind that it may take up to a month to complete all the documentation.

Where to get meat?

You can buy raw materials either from private farmers or from large livestock complexes. At first glance, farm products seem to be preferable: they are natural and highly respected by your potential customers.

But there is one "but". For the production of "sanctions" delicacies, not any meat will do. For example, Bresaola dry-cured beef is prepared only from the so-called eye muscle - meat from the back of the carcass. Such meat in an ordinary cow - no more than 7 kg. With a processing volume of 100 kg of meat per day, the resources of the farm will run out very soon. Therefore, it is worth working only with large livestock complexes that can provide you with raw materials in full.

A very important point is the quality control of meat

Delicacies are by no means cheap, and therefore they are simply not allowed to be of insufficient quality and tasty.

How to sell?

The most obvious way to sell your products is to sell them to stores. In addition, you can work with restaurants, catering operators, as well as with retail buyers directly. For example, Vyalim Meat products are sold through an online store with delivery throughout Russia.

It is not worth focusing on only one type of client. In the end, selling jamon only to private traders, you will not recoup the cost of its production. But each type of client requires different approach: wholesale buyers more favorable conditions are needed.

For B2B clients, you can introduce a loyalty system, according to which initially the price is the same for everyone, but for the fulfillment of certain conditions, the client receives a discount. Such conditions can be the volume of the order, the type of payment (prepayment, deferment), delivery delay, as well as the history of orders.

Denis Styazhkin and Roman Burlak

One fine morning, I woke up from a call from Roman, who began the conversation with his signature phrase: “Dan, we will get rich! We will start our own production! We need to meet urgently, I'll tell you the whole point! Come back to the office in an hour."

“Money flows like a river to us!”

“Biltong is jerky!” I read different business ideas for two days, and found a scheme according to which we will make cameras for the production of jerky! In addition, I found a dude who can sell this meat! I also told a friend about this idea, who really liked it, and he said that he would be the third in the share with us! That is, he is ready to invest in the project! Dan, I can already feel the money flowing towards us! Soon the whole dried meat market will be ours! exclaimed Roman enthusiastically.

- We will make boxes from fiberboard: one and a half meters high and a meter wide, at the very bottom of this chamber there is an incandescent lamp, and at a height of one and a half meters a fishing line is stretched in rows, fish hooks are attached to it, and we will hang our meat on them . A day - and a batch of meat is ready! Roma spoke joyfully and very convincingly.

“Wait, Roman, where are you going to do all this?” Well, that is, in what room? I asked.

Why do we need an office? Burlak asked in surprise. Let's start production here. You can marinate the meat at home, and it will dry here. We won't have to store it, because I found a dude who can immediately implement our biltong. This is an experienced comrade, he worked as a sales representative, supplied jerky, nuts and chips to all sorts of beer stalls and bars, he has a huge client base.

Source: styazshkin.livejournal.com

"These are not coffins!"

We bought everything necessary for the construction of chambers - fiberboard sheets, nails, timber, as well as lamps, wires and plugs for them. They brought all this to the office, and our friend began to make cameras. When the first box was almost ready, its owner named Oleg drove up to the office, a man of about 45, who in the 90s managed to get himself several warehouses and a small office building, and now he lived by renting them out.

Oleg was very surprised by what was happening on the porch - we rented an office from him as a distribution office, and now we are sawing out some coffins. Our comrade at first wanted to joke that his brother had died and he was making a coffin for him, but we said that we needed these huge boxes to store canned food, which we sell. Oleg pretended to believe.

By evening, the “coffins” were ready, we bought fishing line, hooks and stocked up on meat - it was sold right around the corner of our office in the market. We bought beef, venison and chicken, as well as various seasonings, vinegar, salt and a large basin in which we were going to marinate it all. We decided that I would marinate at home.

Drying chambers

Source: styazshkin.livejournal.com

Pickled, spent 3 hours on jewelry cutting of meat and tamping it into a bowl with marinade. And the very next morning we launched our production - we plugged lamps into the sockets at the bottom of the boxes and hung the meat on hooks from above. They covered the boxes with fiberboard sheets and waited. It was necessary to wait a day, judging by the instructions found by Roman on the Internet.

Flavors of Vinegar and Caucasians

An hour later, the office was filled with the aroma of vinegar and smoking meat. We opened the window. Did not help. And after about three hours, the aroma from our office began to spread to the entire floor. We decided that there is nothing to worry about, the smell is pleasant.

While the meat was drying, we managed to purchase packages for its packaging, scales, and also printed inserts on the printer, on which the composition of the product, weight and manufacturer were written - our Uran LLC. In the evening we went home, leaving the "coffins" with meat included. Packing was scheduled for the next day. finished products and its instant implementation, promised to us by a dude with connections.

Denis Styazhkin and Roman Burlak

Source: styazshkin.livejournal.com

In the morning, near the office, we were met by familiar Caucasians who kept a store nearby, we supplied them with stew and tea. They attacked us with questions - our office was on the first floor, and in the evening, when Caucasians were returning home from work, they noticed a strange glow in the windows. They climbed onto the window, and hung on it for half an hour, looking at suspicious luminous coffins and wondering what it could be.

Roman and I decided to reveal to the Caucasians the secret of our production, on the condition that they would not tell anyone about it, in particular, the landlord Oleg.

"We were in despair"

In the meantime, the cumar of vinegar had already disappeared from the floor of the office building, instead of it there was a pleasant aroma of dried meat. By lunchtime, the meat was ready, we packaged it in bags and called our "sales representative", who at that time toured the points on his own. client base offering our biltong.

The dude did not play up, but immediately said that things were bad - none of outlets does not want to take our meat, despite the fact that the price for it is slightly lower than that of other suppliers.

It's just that they bring them the whole range at once - nuts, chips, fish, including biltong, and we offer only meat, moreover, without proper certification, although with all the accompanying papers (we officially prepared invoices through our 1C accounting department).

Before taking up meat, Anatoly managed to work system administrator, photographer and doctor. As a result, after trying several more options for good earnings, he remembered an old hobby - making basturma - and returned to this activity. Now he has brought the production of dried meat to a very good level - a good flow of orders, his own niche and regular customers.

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The hero of the article began to make basturma back in 2008. But I didn’t think about sales - I cooked for myself and friends.

“Probably, it turned out delicious for me, over and over again more and more people asked me to cook it for some holiday. Last November, as an experiment, I asked through social networks: maybe someone wants to buy it? Post typed great amount wishing."

Anatoly, not really understanding, set the price at $ 10 per kilogram - not thinking that the meat dries out during drying, and this is even lower than the cost. Had to adjust to 17$ but potential buyers it did not scare, because in other places it is sold for $ 20-25. Anatoly admits that he was surprised by such a stir, because. I thought it would be possible to sell a maximum of a couple of kilograms for connoisseurs:

“And people were ready to buy meat without even trying it! There were so many applicants (even after the price increase) that we had to make another batch. Since there was no money, I borrowed the first starting $100 for the purchase of raw materials from my girlfriend.

Soon the activity began such that it was necessary to allocate a separate page on Facebook for the basturma. And for regular subscribers, an unlimited promotion is held: if you meet Anatoly in the city, take a selfie with him and write a post on your page, you will receive a 25% discount on your next order.

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Buyers and income

On average, he sells pieces of 800 grams. Sends by mail - it's more convenient for him and customers. He says that he is gradually getting into the "plus", but so far very little - up to $ 100 a month. His customers (80%) are young men: they order meat for their halves.

Raw materials and "kitchen"

The first problem that the young entrepreneur faced was that the meat the right quality and by reasonable price not so much in our shops and markets. At first, Anatoly had to travel a lot to the points of sale and choose each piece, which took a lot of time. After some time, he found contact with several farms: they bring him fresh beef on pre-order.

As a rule, he uses salmon, loin and the back of the leg.

Dried meat production: It's simple

The technology for the production of such meat delicacies is quite simple, but laborious.
The production of dried meat provides for the following procedure: a raw piece of beef is salted for 4-5 days, then soaked, dried, rolled in spices and dried in special conditions. It takes two weeks to produce one batch.

“When a batch of meat arrives (about 35 kg), I start processing it in the morning. I shoot veins, films and so on. On average, processing takes two full business days.”

He says that the time has come to move to a professional level - there is no longer enough space in the apartment for the production of dried meat. Now he is busy looking for premises for his “ meat shop", in which he can work. In the new place, he plans to expand the assortment, to make not only basturma, but also jamon and other delicious meat products.

Leg of lamb

The latest achievement that Anatoly is proud of is a leg of lamb.

“Every time I came to the market for meat, I looked at the mutton: it was interesting to try to somehow wither it. In the end, I took a risk. What happened cannot be called jamon, because it is not pork, but there is a certain similarity. The preparation took three weeks, but the result pleased.”

To understand the opinion of people about the products, Anatoly held a presentation: he invited friends and regular customers, treated and conducted a survey.

“I was wondering how best to dry the meat - on the bones or without it (then it turns out much faster). Many customers liked it on the bone, because it is spectacular when served, and their processes take place there, while others wanted it faster and cheaper. So I decided to do both."

cooking secrets

Anatoly believes that basturma is an ideal way to cook meat, because. it seems to him somehow real and primitive. The recipe is simple, it does not require flavor enhancers or additional stimulation. Just natural meat, in which there is nothing superfluous. He discovered several secrets of the production of basturma.

Meat

Good for cooking beef. The older - the better: the taste is brighter. The piece should be large, solid, but not very thick so that the load does not move out of it (the meat should be under pressure during drying). All films and veins must be carefully removed - the meat should be without extra inclusions.

Spices

It is necessary to buy only whole (not ground), otherwise essential oils disappear. He buys spices in bulk from the market. It is best to find your seller, because there have been cases of deception - they sell wet or mix something (at best, rice flour). You need to grind them immediately before cooking (you can use a coffee grinder). Select spices, depending on how spicy you want the meat to be. For example, white and black pepper show their taste immediately, chili pepper is almost imperceptible at first, and then burns strongly. Be sure to buy chaman (fenugreek): it must be diluted in warm water to the consistency of sour cream.

“Use quite a bit, gradually adding water - it swells easily. A whole bowl of marinade will turn out from one spoonful of spice, ”explains Anatoly.

Do you think that such a production of dried meat can bring a good income?

The aim of the project is to organize a workshop for infrared drying of meat products.

The products are aimed at consumers with medium and high level income. Main distribution channels - enterprises Catering Simferopol and South Coast.

For the organization of production is required:

Develop and approve the workshop project;

Buy technological equipment (drying chamber, refrigerators, cutting tools, dishes);

Make repairs and renovations.

Obtain permits for production in the SES of Simferopol.

The main requirements for personnel are the availability of the necessary professional qualifications. The total number of jobs created, including the foreman and veterinarian- 5 people.

Project performance indicators

Calculated for the period: 1 ... 12 months.

The amount of initial investment is UAH 152,000.

Payback period - 5 months.

Net present income - 30557 UAH/month.

The profitability of the project is 43.1%.

Sales plan

Market description

Today, the problem of producing high-quality food products is quite relevant. This is especially acute in the production of meat products, which are integral part diet of city dwellers. Meat products that exist today are conditionally divided into sausage and whole muscle.

The former include coated products prepared by grinding and mixing raw meat with spices and additives. Their cost ranges from 15 UAH/kg (for boiled sausages) to 150 UAH/kg (for dry-cured and raw-smoked sausages). It should also be noted imported dry-cured sausages produced in Italy, Spain and Germany. Their cost is in the range from 150 to 400 UAH/kg. This cost of sausages is due to the high quality of raw materials, long cooking time (40-180 days) and significant weight loss in the cooking process.

Regular information in the media about the harmful effects of certain components of sausages has led to a decrease in demand for these products. For example, nitrates and nitrites are an obligatory component of domestic and imported sausages, which, when used regularly, cause blood diseases and worsen the general condition of the body.

Whole muscle products can be conditionally divided into two types:

1. Expensive dry-cured products (bacon, basturma, jamon, sesina), which are of high quality and have a minimum content of nitrates and nitrites. The cost of such products is 150 - 450 UAH / kg.

2. Inexpensive boiled and cooked-smoked products (ham, salmon, etc.) costing from 50 to 130 UAH/kg. The low price of such products is due to the introduction of water-retaining protein solutions (based on soy products) into their composition, which increase the yield of the finished product, reducing its consumer qualities.

General hallmark The above listed products are highly likely to be falsified by replacing raw meat with vegetable raw materials (soy products, emulsifiers, coagulators, nitrates). These substances are contained, as a rule, in small quantities and are difficult to detect, but with regular use they cause significant harm to human health.

Despite this, the demand for sausages and whole-muscle products remains high due to the lack of alternative meat products with a higher quality and acceptable price for most domestic consumers.

This project provides for the creation of an infrared drying workshop for meat products, which should become an alternative to sausages and whole-muscle products. To obtain high quality dried products, it is proposed to replace the standard processes of smoking and drying with infrared drying. Drying with infrared radiation will make it possible to obtain products with a natural color and taste without the use of coloring substances (nitrates and nitrites), flavor enhancers and carcinogens formed during smoking.

In some cases, infrared drying can reduce the time of heat treatment of meat products up to 10 times (from 20 days to 2).

* Calculations use average data for Russia

1. PROJECT SUMMARY

The purpose of the project is to organize an enterprise for the production of dry-cured meat delicacies in the city of Nizhny Novgorod. The price category is premium. Implementation is carried out through non-network grocery stores, the shops draft beer and HoReCa establishments of the high price segment. Due to the simple manufacturing technology, the absence of a large number production equipment, the project has a low level of investment and operating costs, which significantly increases its competitiveness. Also, the basis of the company's competitiveness is the originality of the recipes used in production, which makes it possible to differentiate from competitors.

Against the backdrop of the introduction of Western sanctions and anti-sanctions, the process of import substitution is being implemented quite successfully. Given this factor, as well as the fact that there is a small number of similar products on the market today, the project seems to be highly effective and attractive to the investor. Key performance indicators are shown in Table 1.

Table 1. Key performance indicators of the project

2. COMPANY AND INDUSTRY DESCRIPTION

Meat products are one of the most sought after food products in the world. In Russia, the food culture, as a rule, provides for the presence of meat in almost all dishes: soups, many salads, hot (second courses), cold appetizers.

By meat products we mean products made from natural meat. GOST R 52427-2005 provides a definition of meat products: " food product, made with or without the use of non-meat ingredients, in the formulation of which the mass fraction of meat ingredients is above 60%”.

The following terms are also distinguished:

meat and vegetable product - mass fraction of meat from 30% to 60% inclusive, vegetable ingredients are used;

vegetable and meat product - mass fraction of meat from 5% to 30% inclusive, vegetable ingredients are used;

meat product analogue - a food product similar to a meat product in terms of organoleptic characteristics, manufactured according to meat technology using non-meat ingredients of animal and/or vegetable and/or mineral origin, with a mass fraction of meat ingredients not exceeding 5%.

The largest share of meat consumption in Russia falls on pork and poultry - about 80% of the total.

The meat market in Russia is the largest food market, ahead of grain and dairy markets. However, the total market capacity decreased in 2015, continuing the trend of previous years. According to the Institute for Agricultural Market Studies (IKAR), in 2015 it amounted to 1.6 million tons, which is 1.6% lower than in 2014. The rate of decline, however, has slowed down from 2.8% in 2014. Based on official data on the population of Russia, the average per capita annual consumption of meat at the end of 2015 is 72.6 kg / person.

At the same time, thanks to the import substitution program, the share of domestic manufacturers, which is confirmed by the data of IKAR and Rosstat. Meat imports to Russia decreased from 1.8 million tons in 2014 to 1.2-1.3 million tons in 2015 (-33%). The main factors were: the ban on pork supplies from the EU, the depreciation of the ruble, due to which imported products turned out to be virtually uncompetitive.

Cumulative meat output Russian enterprises in 2015 grew by about 5%, while the poultry industry showed the highest growth rates (+8% compared to 2014). Pig breeding has been growing at the same pace over the past years (+4.5% compared to 2014); beef output is steadily declining (-1.1% against 2014). There is a trend towards an increase in the share of corporate producers at the expense of a decrease in the share of private subsidiary farms. As part of the poultry sector, turkey meat production is growing most actively - it is becoming more and more popular in Russia.

Figure 1. Dynamics of pork meat market capacity in 2013-2015, million tons

Figure 2. Dynamics of poultry meat market capacity in 2013-2015, million tons

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Figure 3. Beef meat market capacity dynamics in 2013-2015, million tons

The dynamics of meat prices is different for each market segment. However, the general influencing factor was the decrease in the solvency of the population, which led to the containment and even some decrease in wholesale prices by the end of 2015 against the backdrop of rising production costs. At the same time, retail prices practically did not decrease; prices for beef, on the contrary, declining in wholesale, grew in retail.

Negative economic factors in 2014-2015 led to the absence of new livestock projects. Investing in development was carried out only by already existing large market players due to established relationships with banks, the availability of relatively liquid assets, and a lower cost of capital compared to new players.

According to IKAR, in 2016, two opposite trends in the industry are expected to materialize. On the one hand, the growth of pork and poultry production will grow, primarily due to domestic producers, with a decrease in imports. On the other hand, a decrease in consumer ability and a reduction in consumption. Demand is expected to shift towards the cheapest protein - chicken meat. Against this background, a further decline in wholesale prices for other types of meat is expected, which, with an increase in cost, may lead to the exit of a number of players from the market.

The advantage for producers can be the development of export markets. Given the weak position of the ruble against world currencies, Russian products can become highly competitive in foreign markets. In 2015, the volume of exports has already increased, reaching the target of 100 thousand tons in product weight. The volume of exports to the countries of the Customs Union is increasing, test deliveries of beef, chicken and turkey meat to such countries as Bahrain, the United Arab Emirates, Jordan, and a number of African countries have been carried out.

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From January to March 2016, livestock and poultry (in live weight) were produced by 188.6 tons more than in the same period in 2014 (+8.4%). The increase was due to an increase in production:

pigs for slaughter – by 13.6%;

birds - by 6.8%;

cattle - by 1.9%.

For January-March 2016 industrial production beef increased by 11.8% compared to the corresponding period in 2015. Pork production - by 12.0%. Poultry meat production - by 5.9%.

In January-March 2016, meat imports in physical terms increased by 2.6% compared to the same period in 2015; in value terms, this amounted to 25.4% less.

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Figure 4. Dynamics financial indicators industries according to OKVED section 15.1 in 2012-2015, thousand rubles

As market analysis shows, the production of meat products, including meat delicacies, is a promising area of ​​activity. Customer loyalty in the high price segment is much higher than in the middle and low ones. The main emphasis in the development of the project is on increasing brand awareness and forming a loyal audience of end consumers.

Enterprises are organized in rented premises on the territory industrial complex in Nizhny Novgorod. Nizhny Novgorod is a city in Central Russia, the administrative center of the Volga Federal District and the Nizhny Novgorod Region. An important economic, industrial, scientific, educational and cultural center. The population of the city is 1.27 million people.

The enterprise is organized "from scratch", investment costs are directed to the acquisition of fixed assets and the formation of a working capital fund until the enterprise reaches payback.

3. DESCRIPTION OF GOODS AND SERVICES

The company produces dry-cured meat delicacies from pork and beef in vacuum packing. Products comply with the requirements of GOST 22708-2015 "Smoked and dry-cured sausage products".

Products are made from high quality raw materials of domestic producers. All raw materials have certificates of conformity, veterinary conclusions and other necessary permits. Manufacturing technology - the so-called "home" without the use of preservatives, flavor enhancers and other additives. The maximum shelf life of finished products in vacuum packaging at room temperature is 1 month.

Packing - soft polyethylene film with the manufacturer's logo and all the necessary markings in accordance with the legislation of the Russian Federation: composition, shelf life and storage conditions, information about the manufacturer, and so on. The net weight of each unit is 350 g (±5%).

Table 2. Project range and product description

Table 3 variable costs and selling price

4. SALES AND MARKETING

The range of the project is given and the implementation prices are given in Table. 2 and Tab. 3. Sales channels:

establishments of the HoReCa segment - restaurants and cafes, mainly focused on a wide range of alcohol, since all products are a good snack for both light and strong alcoholic drinks and can be used, for example, as a component of a "meat plate"

draft beer shops with a range of high price range

non-network Retail Stores food products located in the elite neighborhoods of the city

Sales representatives are engaged in attracting customers and working with them in accordance with the established sales plan.

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The target audience (end consumers) are mainly men aged 23-50, with a high income level (from 50,000 rubles), who consume alcoholic beverages with varying regularity.

Mixed methods of promotion are used: independent promotion by customers, independent promotion of the brand by the manufacturer, joint promotion. Promotion tasks are determined a month in advance in accordance with the planned advertising budget.

The following activities can be attributed to independent promotion by the manufacturer:

The competitiveness of the project is based on the high quality of products, the manufacture of which uses only high-quality raw materials, and does not use preservatives, dyes and other additives. This fact is especially emphasized in all promotional activities. Features of the recipe and manufacturing technology provide a truly original taste of products with high organoleptic characteristics.

Today, the city presents the products of three manufacturers, which can be attributed to the direct competitors of the project. Comparative characteristics are given in Table. 3.

Table 3. Comparative characteristics of the project and competitors

Demand for the project's products does not have a pronounced seasonality, since meat delicacies can be eaten both on their own and as snacks for light alcoholic drinks, the demand for which is higher in summer, and strong drinks, the demand for which is higher in winter. Planned sales volumes are given in Table. 4.

Table 4. Planned sales volumes

5. PRODUCTION PLAN

The company is located on a leased area within the industrial complex. The room has an area of ​​30 m 2, meets all requirements oversight bodies RF. All communications are connected, there are convenient access roads.

The production technology does not require specialized equipment. The meat is aged in spices and salt, or soaked in a special brine (for example, “Cognac pig for beer”), after which it is dried in a suspended state. All operations are carried out by project specialists manually. The production cycle takes about 27-30 calendar days. The production plan is drawn up on a line-by-line basis, taking into account the planned sales volumes.

After the meat reaches the required state, it is cut and packed in vacuum packaging. Packed and packaged products are put into cardboard boxes. There are two installation options:

by grade - if the goods are produced in a warehouse, in one box there is one type of product

in accordance with the packaging card - if the goods are to be sent to the client in accordance with the order, the required amount of goods of different varieties is placed in the box

In production, only high-quality raw materials of domestic manufacturers are used. Raw material in without fail must have all certificates - conformity, veterinary and others. Finished products twice a month undergo voluntary selective quality control at the Pishcheprom Research Institute.

Delivery of finished products by the client is carried out on the personal car of the project initiator. Delivery on the day of the order is possible, which is a significant competitive advantage.

6. ORGANIZATIONAL PLAN

The basis of the project team is its initiator, who performs all managerial functions, as well as a number of others. To do this, he has all the necessary knowledge and skills in the field of entrepreneurship and food production. The recipe and production technology are developed directly by the project initiator; the technology was recognized as complying with the requirements of the project and regulatory documentation (GOST) based on quality checks carried out at the Pishcheprom Research Institute.

IP was chosen as the organizational and legal form. The form of taxation is the simplified tax system with the object of taxation "income minus expenses", the rate is 15%. Organizational structure the enterprise is simple and implies the linear subordination of all employees to the initiator of the project. Accounting outsourced.

Since the production cycle is approximately one month, there are no sales in the first month of implementation. This period can be considered preparatory. During the period, supply contracts are concluded with customers (the work is carried out by the project initiator), and staff is also being recruited. From the second month, the stage of operational activity begins.

Table 5 staffing and payroll

7. FINANCIAL PLAN

The financial plan is drawn up for a five-year period and takes into account all the income and expenses of the project. Income refers to revenue from operating activities; other income (from investments, from the sale of fixed assets) is not provided. Annual revenue after reaching the planned sales volumes is 15.9 million rubles; net profit after taxes - 4.0 million rubles.

Investment costs for the project - 909,500 rubles, of which the own funds of the project initiator - 500,000 rubles. The missing volume is planned to be covered by attracting a bank loan for a period of 24 months at a rate of 18% per annum. Loan repayment is carried out by annuity payments, credit holidays - three months.

Table 6. Investment costs

Variable costs include the cost of purchasing raw materials, electricity used in the production process, and packaging materials (Table 3). fixed costs(Table 7) include rent, advertising, communal payments, depreciation and other recurring expenses. The amount of depreciation deductions is determined by the straight-line method based on the period beneficial use fixed assets in five years.

Table 7. Fixed costs

A detailed financial plan is given in App. 1.

8. PERFORMANCE EVALUATION

Evaluation of the effectiveness and investment attractiveness of the project is carried out on the basis of a detailed analysis financial plan and simple and integrated 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 12%.

Simple (PP) and discounted (DPP) payback period is 6 months. Net present value (NPV) - 1.08 million rubles. internal norm profit (IRR) – 21%. Profitability index (PI) - 1.18. All these indicators indicate high efficiency and investment attractiveness of the project.

9. WARRANTIES AND RISKS

To assess the risks associated with the implementation of the project, an analysis of internal and external factors is carried out. Internal factors include:

• discrepancy between the quality of manufactured products and the requirements of the project and the market - can be caused by various reasons: non-compliance with technology, low-quality raw materials; it is necessary to constantly monitor the quality of products and determine the causes of deviations, and then eliminate them immediately

External factors include:

the appearance on the market of direct competitors with similar products - does not seem critical for the project due to the unique recipes and technologies used in the project; needed in as soon as possible build a loyal audience through PR events







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