Studio description. Atelier business plan

In this article, we will look at how to open a tailoring and repairing atelier, a business plan focused on small ateliers. The main advantage of this business is a fairly democratic entry: no significant financial costs are required, relatively low competition, and albeit low, but usually fairly stable demand. It should be noted that there will be stable orders if good quality is ensured.

Characteristics of the business

Before recommendations for drawing up a business plan for a sewing studio for a small business, you should briefly outline the industry itself. This area of activity is ancient. She was somewhat pressed by factory tailoring, but the service did not dissolve into the past. Let's figure out why.

Demand for the service

The demand for atelier services lies in several aspects that are not provided by factory forms of manufacture. More precisely, they are not provided in mass production at this stage of technology development:

Individuality. Making things according to individual sizes;
Originality. Making original things. Includes fashion and especially glamour. If fashion is still a recreation of some trendy types, then glamor is one-time, unique things. An analysis of fashion and glamor is beyond the scope of this article. However, in a marketing sense, the competent use of both is profitable.
Repair. A certain circle of people prefers for one reason or another to repair old things and does not always have the opportunity to do it on their own. Crises, within certain limits, do not particularly affect the flow of customers, it’s just that the class shifts, with economic deterioration, the less well-off refuse these services (repair them on their own), but clients who were slightly better provided before are added.

Atelier classification

Now let's try to systematize the studio according to various bases. First of all, taking into account the demand for services.

By type of services provided:

tailoring;
Clothing repair;
universal;
specialized (tailoring of children's clothes, tailoring of curtains, tailoring of wedding dresses, making glamorous dresses, etc.).

By volume:

home studio;
mini atelier;
large atelier (including the production of clothes in small series).

In the volumetric classification, one can note the direction of development of the atelier. To organize an atelier at home, the minimum costs are required. Over time, it can be converted into a mini-studio with additional hired force, its own premises. With further growth, it is possible to expand with the creation of separate production workshops, the development and production of small-scale products.

Download a ready-made studio business plan, current for 2019, you can from our trusted partners "Biplane". Download link.

What you need to organize an atelier

A ready-made business plan for a tailoring and repairing atelier should include a production, organizational, marketing and financial plan. To organize a small atelier, a carefully crafted plan is not required; outlines of the main parameters are enough. To organize a large enterprise, it is recommended to take it seriously: conduct market research, build a clear business plan with criteria and deadlines for achieving it. Let's figure out what you need to organize an atelier.

Documentation

This activity is not licensed. For a small enterprise, the form of organization is sufficient - IP. For large ateliers, fashion salons, a joint-stock company is more convenient, more for marketing purposes. A joint-stock company is perceived more solidly than a private individual entrepreneur. This is a nuance, but a significant part of marketing consists of such nuances.

Documentation:

a package of constituent documentation (depending on the chosen form of ownership);
a package of external documentation (lease, contract, supply, etc.);
a package of internal documentation (organizational, analytical documentation).

Premises and location

Both the requirements for the premises and its location depend on the chosen concept of the atelier and the planned further development of it. Small clothing repair shops can be located on an area of 10 square meters. meters. For an atelier with the production of clothes, the area must be much larger.

The location and design of fashion brand stores should be appropriate: the city center, good surroundings. Small repair studios do not require special finishing, but can be located, for example, in shopping centers where they sell clothes (hemming trousers, fitting clothes).

The location does not matter if the work is carried out to order. For example, there are long-term contracts for tailoring workwear. Or work as an Internet studio. In the latter case, the prospect is somewhat doubtful if the brand demanded by customers is not worked out. And for newly opened small businesses, the service of an Internet studio is rather additional.

Target audience and competitors

It is advisable to choose the studio format after market research, i.e. determining potential supply and demand. If there is no specific niche (for example, a long-term contract for tailoring workwear), then the size of the market for ordinary tailoring services is quite limited. For example, opening another studio next to a clothing store and a sewing studio looks like a somewhat dubious and risky venture.

Equipment

The set of equipment can be quite diverse and depends on the specific services and their volume. An approximate list of equipment that may be needed:

sewing machines (universal or specialized: knitted, lockstitch, furrier, etc.);
overlock;
iron with steam generator;
ironing board;
patterns;
tables (cutting, sewing);
dummy.

Staff

The number of staff, as well as the need for certain specialists, is determined by the format of the studio and the volume of orders performed. Some experts recommend paying more attention to the conscientiousness of employees than to professionalism. For most operations, special skill is not required, and a conscientious employee quickly masters them. An exception may be high-class fashion designers in branded ateliers.

In general, the staff of the studio can be:

fashion designers;
sewing masters;
seamstresses;
cutters.

Marketing

In terms of advertising for large studios, the differences are insignificant, only the amount of information disseminated increases, you can add advertising on the Internet, your own website. In terms of working with customers, it is worth considering a mechanism for attracting new customers. In addition to discounts, various contractual, agency mechanisms.

Financial plan

Summarizes the business plan financial plan. In it, brought together, financial aspects from other parts show the overall profitability, the company's output to self-sufficiency, return on investment.

In conclusion, for the sample, we present the calculation of a small atelier. A small atelier at a clothing store. Area 10 sq. meters. One seamstress.

Income. With an average visit of 5 - 10 people per day and an average check of 200 - 300 rubles. Income per day 1 - 3 thousand rubles. In a month, you can predict: 30 - 50 thousand rubles. Net profit: 5 - 10 thousand rubles. Payback about half a year.

People are constantly in need of new clothes, so the business of making and repairing them can be a very profitable idea. But, as in any other business, this has its own subtleties and secrets. Let's try to figure them out.

Features of the sewing business

When opening an atelier for tailoring and repairing clothes, you should not expect quick profits. At first, the income will be spent on purchasing the necessary equipment, because it is quite expensive to purchase everything at once. Expenses also depend on whether you will rent or buy a room.

One way or another, investments should be serious enough. The average tailoring business plan for a small business assumes that the establishment will pay off in a year. If you plan to deal only with repairs, it will be much cheaper to start a business. In this case, the room may be smaller, and only a couple of sewing machines will be required from the equipment.

Opening an atelier is a little more difficult, because it requires more employees and special devices. In general, a stable income can be expected from a sewing workshop of any format, even if its level is not very high.

Format selection

Before starting work, it is worth deciding how wide the profile of the institution will be. At the initial stage, you can deal exclusively with repairs, but in the long run it is not very cost-effective. Therefore, it is worth deciding right away whether your enterprise will be narrow-profile or if you plan to cover a wide range of services. In the first case, you will need to try to achieve maximum quality in a particular area, for example, in tailoring wedding dresses.

The second will require more special equipment and staff. The best solution would be a combination of several types of services, for example, clothing repair, tailoring of accessories and outerwear. An experienced seamstress in an atelier should be a versatile specialist in order to work on any order, if necessary.

paper questions

Once the format of the atelier has been chosen, it is worth doing the paperwork. You need to start by determining the legal form, and then purchase or rent a room, where you can officially register. It is important to decide in advance whether you plan to open an individual entrepreneur or LLC.

For tailoring and repairing clothes, the first option is more appropriate, as it will be easier to keep tax records and accounting calculations. When choosing a line of business, indicate a mixed direction indicating such items as the provision of personal services to the population, the production of clothing from textiles, the repair of household products and personal items. You also need to register with a pension fund, get a work permit from the fire department.

Location selection

One of the important initial stages is the selection of premises. For the first time, it is best to rent a suitable territory, and in the future it will be possible to purchase it. It is best to choose a place where there are constant flows of people. For example, you can rent a point in a shopping center.

Another good option would be a tailoring and repair shop in a residential area or a workshop near a specialized fabric store. It is also not bad when there are household services nearby, for example, for making keys. This increases the likelihood that the client will stop by on the way there and to you. To begin with, a room up to twenty square meters in size will be enough. Try to find a place with the optimal ratio of the number of visitors and the amount of rent.

Purchase of equipment

The range of special tools and sewing machines is simply huge. Buying everything at once does not make much sense, it is better to buy only the most necessary. To get started, you will need a professional model sewing machine that performs various operations, an overlock with which edges and seams are processed, a hemming machine needed to process the bottom of skirts and trousers, a good steam iron for the studio and an ironing board, a cutting table.

In addition, you need accessories such as special scissors and rippers, needles, rulers, threads, measuring tapes and thimbles. You will also need a fitting room for the studio. When choosing equipment, try to purchase new and reliable models. After buying used devices, you will have to spend money on debugging and repairing them.

Furniture and interior details

In addition to sewing equipment, before you open a clothing repair shop, you need to purchase furnishings for it.
A cozy atmosphere will not do without good lighting and places for waiting customers, the administrator will also need a workplace.

Pay attention to the quality of lamps and ceiling lights - in dim light it is unpleasant and difficult to work. Furniture for a sewing studio should be as comfortable as possible, this also applies to tables for seamstresses and sofas for visitors. The fitting room should have mannequins and hangers on which clothes will be displayed.

Among other things, you will need a certain number of fire extinguishers. About how many of them you need, you need to find out from the fire safety service. Before starting work, you will also need special forms for receipts or a cash register that will print receipts. It is illegal to receive money for your services without documentary evidence of their provision; such activities are punishable by fines.

Recruitment

Even a well-thought-out business plan for a small business tailoring studio can be useless if the recruitment approach is wrong.

The success of an enterprise to a large extent depends on the level of the craftsmen who work in it, so experience and qualifications are of great importance. Pay attention to references from your previous job.

Introduction
1. Theoretical foundations for writing a business plan
Purpose of the business plan
Design and style of the business plan
Structure and content of business plan sections
2. Business plan for the studio "Buttons"
2.1. Summary
2.2. Description of the proposed project
2.3. Industry Description
2.4. Service description
2.5. Sales market analysis
2.6. Production plan
2.7. Production management and organization
2.8. Financial plan
2.9. Forecasts of financial ratios and indicators
2.10. Project risk analysis
Conclusion
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Introduction

Starting a new business always requires serious and thorough preparation.

Each entrepreneur, starting his activity, must clearly understand the need for the future in financial, material, labor and intellectual resources, the sources of their receipt, and also be able to clearly calculate the efficiency of the use of resources in the course of the company's work.

In a market economy, entrepreneurs will not be able to achieve sustainable success if they do not clearly and effectively plan their activities, constantly collect and accumulate information both about the state of target markets, the position of competitors on them, and about their own prospects and opportunities.

With all the variety of forms of entrepreneurship, there are key provisions that apply in almost all areas of commercial activity and for different firms, but are necessary in order to prepare in a timely manner and circumvent potential difficulties and dangers, thereby reducing the risk in achieving your goals. 1

A business plan is a comprehensive description of the business and the environment in which it operates, as well as the management system it needs to achieve its goals.

A business plan is a document that presents a comprehensive study of the main aspects of an entrepreneurial project, a description of the mechanism for creating and operating a new or reconstructed enterprise.

There are two main tasks that are solved by drawing up a business plan: it helps the head of the enterprise or businessman to make sure that the business project created on the basis of the idea is viable and allows you to attract creditors or investors to participate in the project.

A business plan as a document is a manager's working tool that defines business prospects in the form of qualitative and quantitative indicators, describing the process of achieving the desired result step by step. Therefore, it should contain all the details of the organization of the future business - from preparation of production to reaching a constant volume of production and sales of products, from initial investment to achieving an acceptable level of profitability.

A business plan requires a detailed acquaintance with the industry, with customers, a real assessment of opportunities and threats. It allows you to take a sober look at the state of the enterprise, evaluate resources and true benefits.

Ultimately, a business plan prepares for an unknown future by forcing the use of business strategies and solution options to improve the chances of the enterprise on the road to success. Of course, it cannot eliminate all errors, but it gives a chance to think over your actions more carefully. A well-developed and agreed upon plan is a means by which you can monitor performance and manage your business. 2

The purpose of this work is to theoretically study the writing of a business plan and its application in practice.

The main objectives of this work are: to study the theoretical foundations of business planning, the structure and content of a business plan, to study the methodology for developing a business plan, to draw up a business plan.

The object of this work is the methodology for writing a business plan for the studio "Buttons".

The subject is a business plan for opening an enterprise "Pugovka" for tailoring and repairing clothes.

1. Theoretical foundations for writing a business plan

Purpose of the business plan

The business plan is used regardless of the scale, scope and legal form of the enterprise. The plan can be used both for solving internal problems related to enterprise management, and external ones, due to established contacts and relationships with other enterprises and organizations.

The business plan provides for the solution of such issues facing the enterprise as assessing its current state, identifying the strengths and weaknesses of entrepreneurial activity, formulating the goals of this activity for the current period. It substantiates the details of the functioning of the enterprise in a particular market, the choice of methods and tactics of competition, and evaluates the resources necessary to achieve the goals of the enterprise. A business plan gives an idea of the development of production and the organization of production activities, of ways to promote goods on the market, predicts prices, future profits, and the main financial and economic results of the enterprise.

With the help of a well-developed business plan, the activity of the enterprise is monitored, and on its basis a specific production, marketing, financial, and personnel policy of entrepreneurial activity is implemented.

The business plan is a permanent document; it is systematically updated, changes are made to it, related both to changes taking place within the company, and changes in the market where the company operates, and in the economy as a whole. The business plan links intracompany and microeconomic analyzes conducted by specialized scientific organizations.

A business plan is not only an internal document. An enterprise that wants to attract investors or establish and expand contacts with partners uses a business plan for this. Thus, a prerequisite for obtaining credit resources in most banks in the country is the provision of a business plan. When presented to a bank, investment fund or other potential investor, a business plan must convince a potential lender that the management or founders of the enterprise have a clear program of action that can be realistically implemented and at the same time receive a certain profit.

Thus, the information contained in the business plan helps potential partners decide on the feasibility and conditions for doing business with the enterprise, assess its financial stability and take into account all possible risks, and avoid issuing loans to unreliable clients. 3

Based on the business plan, prospectuses for the issue of shares of the enterprise, proposals for its financial support, and other documents that need to reflect the state and prospects for the development of the latter can be developed.

A business plan can also be considered as an advertising document representing the entrepreneur, the activities of the enterprise.

The main requirements for a business plan are functionality, clarity and ease of use.

Usually, the development of a business plan is carried out with the involvement of experts and consultants, but with the obligatory personal participation of the company's managers.

The preparation of a business plan is preceded by the following work:

Analysis and assessment of the current state of the enterprise;

Analysis of market opportunities and problems;

Analysis of the impact on entrepreneurial activity of the state of the industry to which the enterprise belongs, factors of the macro environment.

1.2. Design and style of the business plan

Design and style are as important to the success of a business plan as its content. A carelessly designed, illiterate, overly bloated or, on the contrary, unnecessarily compressed business plan will not find understanding and support from creditors and other interested parties. In order to bring potential investors to a business project, it is important for an entrepreneur to adhere to the following requirements:

- Clarity. As a rule, a person who gets acquainted with a business plan judges its author depending on the impression that the presentation makes on him. Hence, when developing a business plan, an entrepreneur is called upon to use, if possible, simpler expressions, to avoid characterizing several ideas in one sentence, to achieve a logical connection between the previous and subsequent specific provisions, not to use adjectives widely, to illustrate their conclusions with tables, graphs, judgments.

Brevity. An entrepreneur will most likely not arouse the sympathy that he may deserve if the manager's familiarization with the submitted documents causes him fatigue. Hence, when drawing up a business plan, it is important to leave in it only the most necessary, but sufficient information that it is advisable to convey to the reader.

Consistency. The ideas and facts set out in the business plan will be easier to understand and have a greater impact on the investor if the plan is built in a logical sequence, its sections are closely related to each other, there will be no repetitions and contradictions in the presentation of the material.

Objectivity. An entrepreneur is obliged to soberly assess his capabilities, not to exaggerate the significance and prospects of his project, to take a realistic approach to assessing the capabilities of potential competitors.

Scope of the plan. All sections of the plan should be covered with varying degrees of detail. The volume of each section is intended to be in a specific proportion with respect to the parameters of the entire project, to take into account the significance of a particular section in the general context and be based on the principle of necessity and sufficiency of what is stated from the point of view of the reader. A responsible employee of a bank or other institution most likely will not want to read a thick volume if the entrepreneur asks for only a few thousand rubles to implement the project. But he will be dissatisfied if the possible loan amount is several million, and the main ideas of the project are not sufficiently substantiated and disclosed.

Structure of the plan. The material should be divided into short, clearly marked paragraphs. You can use different colors, fonts, etc. to highlight different parts of the business plan. Well-structured, carefully designed material is easy to read and gets to the field of view faster. The ideas of the business plan being presented should not be allowed to drown in the mass of similar proposals lying on the table of a potential investor. Therefore, the proposed business plan should stand out against the general background. 4

1.3. Structure and content of business plan sections

The structure of a business plan does not have rigid boundaries. Depending on the field of activity, the scale of the project, the requirements of a potential investor and other factors, the structure and content of the business plan may change. However, there are fundamental requirements for the content, the observance of which is accepted when compiling it.

In general, the content of the business plan should include the development of the following sections:

1. General section (summary).

The general section is drawn up at the final stage of developing a business plan based on the results of research and calculations, however, it is placed at the very beginning of the material, and is the first section of the business plan. This form of construction is necessary for a potential investor to have a clear idea of the content and expected results from the very beginning of getting acquainted with the project. To do this, this section presents, as it were, an abbreviated version of the business plan, containing the main results of the study of all subsequent sections.

Highlights of the general section:

- brief description of the enterprise;

purpose of the investment project;

opportunities and ways of implementing the project;

production costs;

unit cost of production;

unit price of production;

possible sources of funding;

estimated funding volumes;

what will be spent on the received investments;

the expected effectiveness of the project.

2. Description of the enterprise.

For Russian enterprises, the most relevant investment project is the technical re-equipment of existing production.

To do this, you must specify:

when the enterprise was established, for what purpose, i.e. for the release of what products;

form of ownership of land and building, organizational and legal form;

where the enterprise is located: in a large city or district, which region it serves;

in which building the production is located: adapted, dilapidated, new: the area of \u200b\u200bthe premises and the site;

type of production, nature of products;

production capacity, the level of its use;

number of employees, their qualifications;

main customers; whether the company has stable customers, the ratio of large and small customers in terms of the number and volume of orders;

major material suppliers.

Having described the state of the enterprise at the current moment, one should proceed to the content of the investment project, i.e. to the characteristics of those products (works of services), for the implementation of which the enterprise needs capital investments. Most often, this will be a description of any technological operation or technological process, the introduction of which will allow the enterprise to produce competitive products.

3. Description of the industry

The industry description should include the following information:

1. definition of the economic sector of the industry (production,
services, etc.);

a list of the main products and services offered by enterprises in this industry;

the impact of seasonality on the volume of sales;

geographical location of the industry market (local,
regional, national, international);

description of the market segment in which the enterprise operates or intends to operate;

characteristics of existing main customers;

characteristics of potential customers;

8. the most promising customers (indicate in descending order of demand for products and services);

9. total sales by industry and market trends;

10. list of main competitors;

11. market share held by competitors;

12. weaknesses and strengths of competitors;

13. competitors' capabilities: their tactics, products, prices, advertising package, image, location, personal selling, connections with individuals and organizations

4. Description of products (works, services)

Purpose of this section - show the potential investor the competitiveness of the designed products, which is ensured by investment measures (modernization of production).

Competitive advantages can be achieved in various ways, for example:

Release of high-quality products with high consumer properties that justify high prices;

Release of cheap products with lower consumer properties, but accessible to a wide range of consumers;

Release of products with various design options;

Release of unique products designed for a narrow circle of consumers with fairly high incomes;

Operational production in a very short time.

In addition to the description of the product itself, it is necessary to emphasize its advantages over other similar products of competing enterprises. It is advisable to present the information in the form of a table.

5. Description of the market

The materials of this section should convince the potential investor that certain types of products offered by the enterprise will find their consumers.

To do this, business plan developers need to:

Give a description of the region in which it offers or plans its services (number of cities, towns and villages; population by age and social composition; number of enterprises, firms, organizations, social and cultural institutions and industries in which they operate; number of enterprises and types of products they produce; characteristics of transport links, etc.);

Specify the main competitors that provide customers with similar services, produce the same products in the same region;

To note the competitiveness of the products planned for release, i.e. emphasize the advantages of the designed services in comparison with similar products available on the market;

To characterize the main consumers of products, to justify why the release of this particular product will attract customers;

List potential customers, whether there are preliminary agreements (protocols of intent) with customers or buyers;

Assess the actual and potential sales volume in the initial period and in the future, indicate the volume of products for which the enterprise with a certain degree of guarantee can receive orders in its region;

Indicate forecast prices (pricing policy) and payment schemes (payment after the fact, on advance payment, for the sale of products on credit, etc.).

Sales promotion methods: system of discounts, benefits, etc.;

Service: maintenance, provision of spare parts and other materials, quality of packaging, delivery method.

6. Description of production

An investment project at the present time is, as a rule, a project for the technical re-equipment of an enterprise, the replacement of equipment.

The possibility of using existing technology in an investment project in terms of its progressiveness;

List the operating main technological equipment, indicating its age; show the possibility of its use or sale, taking into account the provision of the necessary parameters of product quality.

The essence of the technological aspects of the investment event, the technological scheme of the production process;

Lists changes in the production process required to implement the project;

The list and characteristics of the equipment that must be purchased to achieve the goals are given;

It explains how the new equipment will be placed on the available space, or whether redevelopment, expansion is necessary;

The equipment that will be liquidated or sold is listed (with an indication of the selling price);

The volume of output (capacity of the enterprise), which will be achieved as a result of investment measures, is determined, its value is substantiated;

The need for basic materials is calculated;

Resource needs are calculated (electricity, heat, water);

The number of personnel is determined with indication of qualification characteristics.

Where and how materials and components come from;

On what conditions are purchased (on credit or prepaid) materials;

Are relationships with material suppliers stable?

What kind of transport materials are delivered, the availability of access roads;

How is the shipment and sale of finished products ensured, what sanctions are provided for violation of the terms of export of products.

In conclusion, the cost of production and the cost of selling products are determined, the costs for the production of the entire volume of goods and per unit of production are calculated.

7. Management and organization of production

Considering the presented project, the investor pays great attention to the management team. Interestingly, Western investors often say that they invest in managers, not in ideas or products.

When compiling this section of the business plan, it is necessary that the managers of the enterprise clearly imagine the structure (scheme) of managing future production.

From the organizational chart of the enterprise, it should be clearly visible: who will do what, how all services will interact and how their activities are planned to be coordinated and controlled. Since even the most promising projects often fail due to organizational confusion, this kind of information is of great interest to potential investors.

8. Financial plan

Familiarization with the financial plan should show the potential investor what profit he can expect and what is the ability of the borrower to service the debt.

The main documents of the financial plan are:

1. Plan (forecast) of profits and losses.

The purpose of the compilation is to present the results of the production activities of the enterprise in terms of profitability.

Plan (forecast) of cash flow.

The purpose of the compilation is planning the total mass of actual receipts and expenditure of funds.

Plan (forecast) of balances.

The purpose of the compilation is to get an idea of the future value of assets and equity at certain dates (moments) of the business plan.

9. Forecast of financial ratios and performance indicators

Purpose of financial analysis - assessment of the planned financial activity of the enterprise for the medium or long term.

Solvency and liquidity indicators show what will be the ability of the enterprise to repay short-term debt.

Business Activity Indicators give an idea of how effectively the management of the enterprise will use the assets that are at their disposal.

Indicators of financial stability provide an opportunity to assess what will be the degree of debt dependence of the enterprise, and allow to draw conclusions about the stability and ability to attract additional capital.

Profitability indicators show the expected efficiency of the enterprise, and what income will be received from the implementation of this project. 5

10. Project Risk Analysis

This section considers the variance in the occurrence of adverse events during the implementation of the project. Their causes are identified and measures are developed to prevent or reduce damage. Entrepreneurial risks and possible force majeure circumstances are shown, guarantees for the return of funds to partners and investors are given.

11. Application

The business plan is accompanied by originals or copies of documents documents that can serve as confirmation or a more detailed explanation of the information presented in the business plan.

The volume of the business plan and the degree of detail of its content are largely determined by the specific features of the enterprise, its scale, activities, stage of the life cycle, etc. Therefore, when drawing up a specific business plan, some points and even sections of the proposed methodology may not be used. Currently, there are no specific methods for preparing a business plan, however, the general structure of a business plan, in accordance with the standards, should adhere to the main parameters presented earlier.

Thus, the structure of the business plan of different enterprises may not be the same, but in any case, it should act as an objective assessment of one's own entrepreneurial activity.

2. business plan for the studio "Button".

2.1. Summary

This business plan involves opening a small atelier for the repair and tailoring of clothes.

The organizational and legal form of business organization is an individual entrepreneur. The rationale for choosing this form of doing business is that the final consumers of services are private individuals. Therefore, it will help to reduce taxes and simplify bookkeeping.

The purpose of the business is tailoring and repair services for a mass client with an average income level.

The purpose of the project is to provide services for tailoring and repairing clothes and accessories for individual orders for the figure of customers.

Atelier "Pugovka" was registered on March 1, 2010 as an individual entrepreneur. The business plan is designed for 6 months.

Today, the availability of goods of various quality and aesthetic properties to a wide consumer ultimately leads to satiety and the desire of consumers to purchase clothes based on individual needs of proper quality and properties. Also in a crisis, people are trying to save money by transforming or repairing old clothes. Therefore, it is important to open such an atelier right now.

The service of the studio "Button" is competitive. It is second only to ready-made clothing stores, but will try to achieve the same level by selling high-quality individual products.

The price level in our studio is on average from 150 rubles. (clothing repair), from 2,000 rubles. (tailoring), depending on the cut, model, material and on the desire of the clients themselves, depending on the level of income.

The payback of the project will occur at the end of the third month of the work of the studio.

The profitability of the production activities of the studio for 3 months will be - 29.02%

Average unit cost of production:

For the repair of clothes 449.68 rubles.

For tailoring 1290.39 rub.

The minimum number of orders per month so that there is no loss is 39 people per month.

The degree of success of the project is assessed as quite high, since in almost any locality there is a high percentage of people who are ready to become potential clients of the atelier.

2.2. Description of the enterprise and the proposed project

Despite the abundance of fashion stores in almost any locality of our country, there is still a huge contingent of people who want to wear only exclusive clothes made especially for them.

This business plan involves the opening of a small atelier "Pugovka" for the repair and tailoring of clothes, at its own expense, focused on a mass client with an average income level.

The atelier is supposed to be opened in the village of Vorotynsk, Kaluga region, Babyninsky district. To do this, you need to rent a room of 30 square meters, acquire equipment and install outdoor advertising.

The atelier will be opened at its own expense in the amount of 220,000 rubles.

The atelier will accept orders and subsequent tailoring of ready-made fashionable clothes, as well as additionally carry out restoration and repair of clothes.

The atelier will be open from 10:00 to 20:00, five days a week (Tuesday, Wednesday, Thursday, Friday, Saturday). In the studio, for a permanent job, you will need a cutter and a seamstress. A versatile cutter must be able to cut both light and outerwear for women. A seamstress must be able to both sew and repair things. The director himself can take orders, perform the functions of a cutter, a fashion designer, and, if necessary, a seamstress.

There are already ten regular customers.

2.3. Industry Description

Enterprises for sewing and repairing textile products are divided into the following types:

Atelier (highest, first, second categories);

Workshops;

fashion houses.

Depending on the type of work performed, ateliers and workshops can be specialized (for example, ateliers for the manufacture of workwear) and non-specialized. By type, the studio can be highly specialized and mixed. In highly specialized ateliers, one type of clothing is made (for example, only men's clothing). In the atelier of a mixed type, clothes of various assortment groups are made.

The two main services of a sewing studio are tailoring and repairing clothes. In the past few years, the demand for tailoring has fallen - the market is overflowing with finished products. Today, the services are most often resorted to by people who have higher requirements for clothing than most - those who want something special, and people with a "non-standard figure".

On the other hand, consumer activity has led to an increase in demand for clothing repairs. Often purchased items require refinement - you need to shorten trousers or sleeves, fit them to the figure, etc.

Although repairing clothes is a cheaper service than tailoring, you can make money on it due to speed and a larger number of orders. If tailoring one thing on average costs from 2 thousand rubles. and takes one week, then repairs can be made even within 20 minutes, and its cost starts from 150 rubles.

The business plan of the atelier is designed for loading 5-8 clients per day. Of these, 75% for clothing repair, 25% for tailoring.

Demand fluctuates from season to season. The most disastrous time is January-February, and the most profitable is before the New Year, on March 8, the first of September. The number of customers depends both on the weather and on the day of the week: in bad weather there are almost no customers, and after the weekend there are more visitors than on other days.

Most often, clients come to hem trousers or replace zippers. The average cost of these services is 400 and 150 rubles. respectively. Predominantly women and girls sew clothes to order, tailoring of skirts, blouses, trousers and jackets is the most popular among them. Consequently, the atelier will be focused on tailoring women's clothing, repairs and restoration will be carried out both for women's and men's and children's clothing.

An atelier business can develop into a fashion house or a network development.

The competitiveness of the atelier is ensured by high quality, appearance, individuality (for a specific figure of customers, taking into account the features of the figure), originality (according to the directions of modern fashion), and a relatively low cost of the service. With highly qualified specialists, the terms of manufacturing the product are reduced to 5-7 days for complex products.

The relationship between customers and the studio is governed by the rules of consumer services in the Russian Federation, developed on the basis of the Law of the Russian Federation "On the Protection of Consumer Rights". Orders for the provision of services are executed by an agreement-receipt indicating the details of the parties, the date of acceptance of the order, the timing and start of execution.

In case of violation of the deadlines for the execution of the order, the contractor pays the customer a penalty for each overdue day in the amount of 3% of the cost of the service.

If deficiencies are found, the customer has the right to demand the elimination of deficiencies free of charge.

The service is paid in the form of an advance payment in the amount of 50% of the cost of the service, and after the delivery of the finished product to the customer, the remaining 50%.

The main competitors of the atelier are home seamstresses and shops. But since, in general, home-based seamstresses are self-taught, respectively, the quality of tailoring is low, their clients will sooner or later come to the studio, where professionals will work.

2.4. Service description

Sewing atelier services are in demand by people who want to wear exclusive custom-made clothes. And there are many such consumers, because clothes of a standard cut are not suitable for everyone. For many consumers, there is a need to fit the finished item to the figure or perform minor repairs to clothing. Minor repairs and restoration of clothing now, in a crisis, is becoming increasingly important.

Compared to other similar services, the following features can be distinguished:

1) high quality goods;

2) attractive appearance;

3) individuality and originality.

Disadvantages include vulnerability to competitive pressures and changing customer needs and tastes.

The main key factors are high demand, continuous flow of customers, quality service, easy fitting, home service option is possible.

2.5. Sales market analysis

The atelier is a service and involves tailoring and repairing clothes. Stage of development - initial. The atelier operates in the service sector. It is planned to sew a wide range of products (skirts, dresses, blouses, jackets, trousers and children's clothes, etc.).

The age contingent is not limited. Some girls prefer extravagant clothes and something unusual. Fashionistas are offered non-standard dresses, skirts, trousers of various colors and types with interesting and unusual accessories. Women of more mature age prefer strict style, elegance and classics.

The price level in our studio is on average low from 150 rubles. (clothing repair), from 2,000 rubles. (tailoring), depending on the cut, model, material and on the desire of the clients themselves, depending on the level of income.

Atelier "Button" involves serving a sufficient number of customers, because. we offer services not only high-quality, but also beautiful and original. But, despite this, he has competitors, which indicates the elasticity of demand in the market.

Atelier "Pugovka" plans to take its rightful place in the market of services for individual tailoring. The atelier plans to conquer a certain market niche and will try to gain its position in the market. It is planned to pay off within 3 months, to win a market share of sewing services in the village, and in the future it is planned to enter other markets of nearby cities with this service, and thereby expand its geographical market.

Main competitors: village market and private tailoring at home and city shops.

The atelier can compete in the real market by offering its services. With the strengthening of the positions of the closest competitors, it is planned to strengthen competitiveness. This can be achieved by well advertising the product due to the professionalism of employees.

Assessment of the main competitors

Competitive factors	Atelier "Button"	Competitors
Competitive factors	Atelier "Button"	city shops	Seamstresses at home
1. Product quality	Provided by highly qualified seamstress and cutter (5)	Medium or high quality (5)	Based on rank and abilities (3)	Low quality, made in China, Korea (1)
2. Location	Center of the village, located on the avenue (5)	Located 40 km. from the village (3)	Uncertain (2)	Market on the street. School (5)
3. Price level	Medium, depending on cut and model (5)	High and Medium (4)	Medium (5)	Average, below average (4)
4. Design	Taking into account all the wishes of the customer and taking into account fashion trends (5)	Trendy (5)	Similar (5)	Same type models (2)
5. Assortment	Specialization in women's and children's clothing (4)	Men's suits, women's and children's clothing, accessories (5)	All garments (4)	All garments (5)
6. Working time	From 10:00 to 20:00, lunch from 14:00 to 15:00 (5)	Approximately from 9:00 to 18:00, lunch from 13:00 to 14:00 (5)	Free schedule (5)	Except Monday from 10:00 to 16:00 (4)
7. Image, reputation	New venture (3)	Reliability (5)	Unreliability (3)	Dubious reputation (2)
Total points:

As can be seen from the table of competitiveness, our main competitors are city stores, because. most people prefer to buy clothes right away, without wasting time waiting for tailoring.

It is also clearly seen that the interest of customers must be won. For this, measures such as advertising in newspapers and on billboards will be envisaged.

Seamstresses at home in third position. It depends on the location of tailoring specialists (you can find out about the availability of such services at home either through newspapers or on the advice of friends), their reputation and the quality of the services offered.

2.6. Production plan

The process of making clothes can be reduced to three main stages: modeling - developing or choosing the style of a dress, designing - building patterns, and, finally, sewing, which includes a variety of techniques and methods for processing the product itself, as well as processing and connecting its parts.

To tailor and sew a dress, you must have patterns of all the details that make up the product. To obtain patterns of details of any product, its drawing is built on paper. Based on the receipt of measurements, first of all, they build the so-called drawing of the base of the dress or blouse, i.e. front, back and sleeves. In the future, this drawing is modified depending on the chosen style and cut of the product, the type and shape of the sleeve, etc. The drawing of the base of the skirt is also built on the basis of the measurements taken and then, depending on the style, is changed and supplemented. The same goes for trousers. Then decathing is performed - a special treatment that provides pre-shrinkage for crepe, staple, synthetic materials. Cotton, linen, silk fabrics are not decaged before cutting, but only ironed to remove wrinkles and folds. Before laying the fabric for cutting, it must be examined along its entire length and width in order to establish whether there are any weaving defects on it, which include, in particular, holes and holes, oil stains, thickened threads, uneven coloring. The prepared fabric is laid out on the table for cutting, i.e. The fabric is laid out along the length in half with the front side inward. When laying out patterns on fabric, it is necessary to take into account the nature of its front surface, i.e. the presence of pile, pattern, as well as the direction of the warp thread. Then the patterns and norms of allowances for seams are trimmed, the fabrics are cut.

In order for the technological process to take place correctly and at a lower cost, great importance must be paid to product quality.

To improve the quality of products, our studio pays great attention to the technical re-equipment of production using the latest equipment, a quality management system with a constant increase in the professional level of workers.

The decisive role in improving the quality of products belongs to the technological process and the means of active control used in it.

The modern technological process of manufacturing clothes is based on strict adherence to the modes of assembly and finishing of parts and units of clothing, wet-heat treatment. The main condition for achieving high quality products is the observance of technological discipline, i.e. technically correct execution of operations, taking into account all requirements.

A feature and advantage of the individual method of making clothes is the possibility of fitting, during which the correct fit of the product on the figure is checked, the position of individual parts is clarified, defects caused by errors in taking measurements, making a drawing, etc. are eliminated.

All corrections are made or planned right there, during the fitting, directly on the figure. It is quite clear that when preparing a product for fitting, the connection of parts should not be final, but is done manually with temporary stitches, which allow you to easily and quickly separate the parts. Such a temporary connection of parts is called basting.

All products made of woolen and silk fabrics are usually made with two fittings, products of simple styles made of cotton fabrics with one.

First sample. The sour cream product is put on, the clasp is fastened with pins, the correctness of its fit as a whole is determined by an external examination, and then the necessary clarifications and corrections are made in accordance with the figure.

Second sample. When preparing the product for the second fitting, the shoulder side seams, all tucks, undercuts, shaped lines, folds are grinded, the collar, pockets, loops and other small details are completely processed. Such sleeves must be completely processed, but they are only swept into the armholes for the final check of the correct fit in the armholes and position on the figure.

The studio is located on an area of 30 sq. m of the first floor of a residential building. The rent is paid monthly to the lessor's account and amounts to 300 rubles per 1 sq. m (9000 rubles per month). This territory will house workplaces, a fitting room, a zone for receiving and serving customers.

To organize the production process of the studio, the following equipment and materials are needed:

Name	Quantity, pcs.)	Unit price	Total cost (rub.)	Note
Sewing machine Gold line 7018				Carries out working and decorative lines, lines for work with all types of fabrics. Very useful accessories are included in the kit: paws for hemming the bottom of the product, paws for buttonholes, sewing in zippers, etc.
				Used to trim and process the edges of the future product
				director and customer
Office table				Director
				Cutter and seamstress
				For storage of materials, fittings and storage of finished products
				44 and 50 sizes
Full length mirror				In the fitting room
fitting room				For fitting and taking measurements
cutting table				For cutting products
Iron Rowenta				Made in France with steam for in-process operations and final wet heat treatment
ironing table				For wet heat treatment of products
ironing block				For ironing sleeves, skirts, trousers, etc.
Tape measure				For taking measurements
Set of patterns				For making patterns
Name	Quantity, pcs.)	Unit price	Total cost (rub.)	Note
Paper (roll)				For making patterns
Scissors set
Consumables (needles, pins, zippers, non-woven fabric, threads, elastic, inlay, etc.)

The table shows that 100,150 rubles are needed for the purchase of equipment and consumables.

Consumables will be purchased monthly, as they are spent, they need about 5-10 thousand rubles / month.

The seamstress's salary is 8 thousand rubles / month.

The cutter's salary is 8.5 thousand rubles / month

The director's salary is 9 thousand rubles / month.

Total salary for staff 25.5 thousand rubles / month.

The cost of tailoring and repair of products:

Tailoring and repair of dresses, blouses

	Price
shorten lengthen dress
shorten lengthen blouse
Shorten the sleeves of the dress (blouse) with a cuff, with a slot, with a lining
Pick up / release the side seams with the processing of the bottom of the blouse
Raise the waistline of the dress
Tailoring of tops, blouses, shirts, shirts with short, long sleeves
Evening dress tailoring
Sophisticated fabrics: chiffon, velvet, velor, brocade
Sewing a women's vest without lining
Sewing a women's vest with a lining

Tailoring and repair of a skirt

Tailoring and repair of trousers

Jacket tailoring

	Price
Shorten the bottom of the jacket
Shorten jacket sleeves
Replace jacket lining	1000 rub.- 1500 rub.
Pick up the side seams of the jacket
Change the shape of the collar
Raise the head of the sleeve
Change hangers
Pocket repair
Sew a button
Sew in the sleeves
Sewing a jacket, classic jacket without lining / with lining	5000r. - 6500r.

Jacket

	Price
Shorten / lengthen the bottom of the jacket, windbreakers
Shorten / lengthen the sleeves of the jacket without cuff / with cuff
Replacing a zipper in a jacket
Pick up side seams without insulation / with insulation
Replace the lining in the product without insulation. With insulation
Element: pocket
Patch. Darn
Pocket repair
Collar replacement
Jacket tailoring

Tailoring of outerwear

2.7. Production management and organization

The director is engaged in the general management of the enterprise; coordinates the work of the staff, is present at the fitting and final delivery of the product. The director can check the manufacturing process of the product or act as a fashion designer, cutter and, if urgently needed, a seamstress. The director of the atelier has a 5th grade seamstress and a 6th grade cutter, she has completed accounting courses. She also keeps accounting records of the entire studio: accrual and payment of taxes, calculation and payment of wages, registration of consolidated financial statements.

The cutter is directly involved in customer service: taking measurements, creating the design of a dress model according to the figure of the customer, making patterns, cutting fabrics and preparing for fitting, controls quality at all stages of processing, and, if necessary, performs the functions of a seamstress.

The seamstress connects all the structural lines of the product, is present at the fitting, goes to Kaluga once a month for consumables, together with the director.

To clean the premises, it is planned to invite a cleaning lady who every morning before the opening of the atelier will bring the premises into proper shape.

Process control scheme:

Remuneration will be carried out on the basis of the developed salary + 10% of the salary.

The following methods are used to stimulate employees:

When an order is completed ahead of schedule, a bonus of 5% of wages is charged;

Also, production personnel receive 3% of the salary for each completed product when combining positions.

Structural subdivision		Profession	Number of staff units	Salary (tariff rate), rub.	Surcharge, rub.			Monthly salary fund, rub.
Name	Qual. discharge	Profession	Number of staff units	Salary (tariff rate), rub.	Premium 10% of approx.	For joint due for ed. 3% of approx.	Persian. surcharge 5% of approx.	Monthly salary fund, rub.

		director				start monthly
Production personnel		cutter				start monthly
Production personnel						start monthly
Service staff		cleaning woman
Total sheet:
Total for the document:

staffing

2.8. Financial plan

Income. The average number of orders per day is 3-5, the average cost is from 150 rubles (clothes repair). Tailoring can cost differently, it will depend on the model and fabric of the product from 2 thousand. rub.

The business plan of the atelier is designed to load 5 clients per day. Of these, 75% for clothing repair, 25% for tailoring.

Approximately 3 people will come with clothes repair and 2 people with tailoring.

Average income per day:

Number of clients (persons)	Average sewing cost	Average repair cost	Daily income (rub.)


Total per day:

Approximate income per day will be 5800 rubles. There are 21 working days in a month, we get that the monthly income will be 121,800 rubles.

Monthly expenses are:




Equipment and consumables
Electricity
Consumables
Wage Fund

Company registration fee

Tax Code - Chapter 26.2. Simplified taxation system (USN) Article 346.11. General provisions

The application of the simplified taxation system by organizations provides for their release from the obligation to pay tax on profits of organizations (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code), property tax of organizations and the unified social tax.

Calculation of taxes for individual entrepreneurs (with a simplified system of 6%) revenue 121,800 thousand rubles, salary of employees - 30,875 rubles.

30,875 x 14% = 4,323 rubles. are contributions to the PF
Tax under the simplified taxation system
121,800 x 6% = 7,308 rubles.
tax on the simplified tax system can be reduced on contributions to the PF
Total:
Contributions to the PF 4,323 rubles.
Tax under the simplified tax system 2,985 rubles.

2.9. Forecasts of financial ratios and indicators

Monthly expenses will be:

						Total for 6 months

Monthly income will be (with a workload of the studio of 5 people):

						Total for 6 months

1. Dynamics of project payback:

For the first month of the studio:

Expenses amounted to: 163010r.

Income: 121800 rub.

Result: 163010r. - 121800 rub. = - 41210 rub. (Lesion)

For two months of work:

Expenses 163010r.+ 54860r.+41210r.=259080r.

Income 121800r.+ 121800r.=243600r.

Result 243600r.- 259080r.= -15480r. (Lesion)

For three months of work:

Expenses 163010 rubles + 54860 rubles + 49860 rubles + 15480 rubles = 283210 rubles

Income 121800r.x3 = 365400r.

Result 365400r.- 283210r=82190r.(Profit)

The above calculations show that the payback of the project will occur at the end of the third month of the studio.

The first months, the profit will go to cover their own funds.

2. The profitability of the production activities of the studio for 3 months will be - 29.02%

Profit for 3 months: 82190r.

Expenses for 3 months: 283210r.

82190 rubles / 283210 rubles x100% = 29.02%

3. The average unit cost of production is:

For the repair of clothes 449.68 rubles.

For tailoring 1290.39 rub.

Expenses for just six months of the studio: 422310r.

The average monthly expenses are: 422310 rubles / 6 months = 70385 rubles.

Based on the fact that the atelier, on average, will serve 63 people per month for clothing repair (3 people x 21 working days), and 42 people for tailoring (2 people x 21 working days), we tentatively accept the total monthly costs for the atelier, focusing on the initial data, 23% of the costs are attributed to clothing repair and 77% to tailoring.

Based on this, we determine the unit cost of production:

For the repair of clothes 23% of the monthly costs 70385r. - 16188.55 rubles / 63 \u003d 449.68 rubles.

For tailoring 77% of the monthly costs 70385r. - 54196.45 rubles / 42 \u003d 1290.39 rubles.

4. The minimum number of orders per month, so that there is no loss:

Name	Number of customers	Cost per unit (rub.)	Amount (rub.)
Sewing a blouse
Tailoring of trousers
Tailoring of breeches
Tailoring of skirts
Shorten the bottom of your pants
Zip up the side seams of the trousers
Replacing zippers in trousers, skirts
Minor repairs
Patch, darning of children's overalls, jackets
Replacing a zipper in a jacket

2.10. Project risk analysis

1. Risk of poor quality work:

Associated with incorrect cutting. In this case, nothing can be corrected, the material can only be thrown away, and its cost is included in the “Losses” item;

Risk associated with poor-quality tailoring (for example, a pocket is sewn in the wrong place, gathered stitching). In most cases, it can be corrected (the exceptions are leather products, after working with which holes remain at the site of the ripped seam), but then there is a risk that the work will not be delivered on schedule.

To avoid this, experienced and qualified employees will be involved, and it is also planned to send employees to advanced training courses.

2. The risk of unqualified recruitment.

3. The risk associated with the theft of equipment (belongs to the entrepreneurial risk).

The staff will consist of familiar, well-known specialists.

4. Risk associated with equipment failure (entrepreneurial risk).

Once a month, a specialist in the maintenance and repair of equipment will be invited, if the equipment is out of order due to the fault of the employee, then all repair costs will be borne by the guilty person, this will be spelled out in the employment contract.

Clauses 1 and 3 will be stipulated in the employment contract, if the fault of the employees is proved, all damage will be deducted from the wages of the guilty.

5. Refusal of the customer to pay for products (belongs to the commercial risk). In practice, this rarely happens. Sometimes there are situations of delay in payment for the order, in addition, there will be an advance payment of 50% of the cost of the product.

6. The risk associated with the appreciation of the dollar. Since spare parts for equipment have a currency valuation, the cost of repairs increases with an increase in the dollar exchange rate (operational foreign exchange risk).

All equipment is brand new and comes with a 3 year warranty.

Types of threats:

1. Significant increase in rent by the administration (entrepreneurial risk).

The lease agreement, concluded for 3 years, does not provide for an increase in rent.

2. Deterioration of the living standards of the population, which will affect all types of entrepreneurial activity, including sewing. This will lead to a decrease in demand for tailoring (commercial risk).

There will always be demand for the repair and restoration of clothing.

3. Internal man-made threats, which include fires and accidents from improper handling of electrical appliances (overlock, iron, sewing machines), non-compliance with their technical regime, ignition of wiring, etc. (entrepreneurial risk).

It should be noted that under the legislation of the Russian Federation, the entrepreneur is liable to the customer, regardless of whether the damage was caused by his fault or by the fault of third parties or circumstances.

It is paid by the guilty persons or at the expense of the profit of the studio.

4. The threat of a power outage, which is especially important for the village. In this case, again there is a risk associated with failure to complete the order on time (entrepreneurial risk).

Work will continue on non-working days or weekends.

The threat associated with competition. This is possible if a competing enterprise opens in a more convenient location for residents, has better qualified personnel, better equipment (or newer) and lower prices.

Until that time, the residents of the village will get used to the Buttons studio, where prices are affordable and the quality is high.

Every year the staff will be sent to advanced training courses in order to learn new, more convenient and high-quality processing of components and parts, as well as new equipment and fixtures.

Conclusion

Business planning allows you to analyze the entire range of future business operations. It is on the basis of planning the initial activity of the enterprise or its further development that there is a real opportunity to minimize internal and part of external risks, maintain the flexibility of production management. A business plan helps to calculate all aspects of future activities, directly, long before the start of the activity itself. It allows you to detect problems before they occur. Without a business plan, it is impossible to attract investments. A business plan is a standard document for getting acquainted with an enterprise in a civilized market. A business plan is a control and management tool. The business plan has a certain structure, which includes the following questions without fail: general section (summary); description of the enterprise and the proposed project, description of the industry, description of products (works, services), market analysis, description of production, management and organization of production, financial plan, forecast of financial ratios and performance indicators, analysis of project risk. These sections are not standard, but in any case, the business plan should clearly indicate: what the company does, what its business consists of; what are the goals of the enterprise; what are the strategies and tactics by which the company is going to achieve its goals; how much financial and other resources the company will need, during what period and how these resources will be used; when and how the funds will be returned to investors. In the process of business planning, it is necessary to consider both short-term and long-term perspectives. The main goal of an enterprise in business planning is to choose a strategic alternative that will allow it to carry out its activities within the framework of a long-term program and lead to its prosperity. Then the general goals are detailed. Before embarking on business planning, it is necessary to determine those factors that may affect the activities of the enterprise. These factors can be both internal (controlled by the enterprise) and external (do not depend on the will of the enterprise). Internal factors must be managed, and external factors must be adjusted. The internal factors that have an impact on the success of the financial and economic activities of the enterprise include factors such as the competence of the employees of the organization, the literacy of the managerial staff, the level of organization of production, the resources used and their level, and many others. External factors include: economic factors; political factors; market factors; technological factors; competition factors; international factors; factors of social behavior. In order to establish what factors can ultimately affect the activities of the enterprise, it is necessary to conduct a study of the internal and external environment. The results of the study are further taken into account in business planning. The course work developed a business plan for an enterprise operating in the service sector. The business plan is drawn up taking into account all the requirements for its form and content. The purpose of the presented business plan is to theoretically study the writing of a business plan and its application in practice.

This Business Plan provides for the creation of the Buttons studio, capable of working effectively in an open field of activity for everyone, including competitors. The payback of the project is 3 months, the profitability of the production activity of the studio for 3 months will be 29.02%, on the basis of this we can conclude that this project can be attractive for investment and can be implemented with high efficiency.

The relevance of individual tailoring is explained by the fact that many people are sensitive to the quality of each seam on clothes. The desire to stand out also plays a role, plus most people have non-standard figures. Moreover, in the case of tailoring “for themselves”, a person also does not risk being with someone in the same clothes. This is especially true for women. Also, many consumers need to fit the finished item to the figure or perform minor repairs to clothing. Minor repairs and restoration of clothing now, in a crisis, is becoming increasingly important.

The business is quite interesting and very promising. Over time, at the atelier, you can open cutting and sewing courses or develop them into a network.

Bibliography

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3. Business plan. Methodical materials. - 3rd ed., add. / Ed. ON THE. Kolesnikova, A.D. Mironov. - M.: Finance and statistics, 2001. - 256 p.

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5. Vasil'eva N.E., Kozlova L.I. Formation of prices in market conditions. - M .: JSC "Business School "Intel - Synthesis", 1997. - 64 p.

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14. Savitskaya G.V. Analysis of the economic activity of the enterprise: 4th edition, revised, and additional. - Minsk: LLC "New Knowledge", 2000. - 688 p.

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1 Business plan. Methodical materials. - 3rd ed., add. / Ed. ON THE. Kolesnikova, A.D. Mironov. - M.: Finance and statistics, 2001. - 256 p.

3 Lipsits I.V. Business plan is the basis of success.-M.: Mashinostroyeniye, 2000. - 93 p.

4 Burov V.P., Lomakin A.L., Moroshkin V.A. Business plan of the firm: Theory and practice. - M .: Association of authors and publishers "Tandem". Publishing house "Ekmos", 2000. - 210 p.

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There are plenty of clothing stores in any even a small town. They fully satisfy the demand of the local population in the purchase of this product. But, even with a very wide range of products, retail outlets can put up for sale only models of a standard type. Therefore, the need for a tailoring atelier does not fade with time - after all, you can express your appearance individually only by placing an order for tailoring in the atelier. It will be an original type of clothing designed for a specific person. Already due to these circumstances, to draw up and put into practice a business plan for the organization and development of the atelier is always timely and quite original.

Especially the business of tailoring individual models of clothes is suitable for aspiring entrepreneurs. After all, this is a fairly profitable business for those who have skills in sewing and modeling clothes, it will always be promising and it is not at all difficult to succeed here. It is enough just to interest customers, make them your regular customers, which will provide the company with a stable income. Having learned all the subtleties of entrepreneurship in this

area, having read similar articles on Internet resources, you can begin to study the question of how to draw up a business plan for an atelier for a small business. And in this plan, everything that is important factors of production, as well as any seemingly insignificant trifles, should be taken into account to the maximum.

The main indicators of the project:

The cost of the project is 1,150,000 rubles.

The average revenue per month is 155,000 rubles.

Profit - 100,000 rubles.

Payback - 12 months.

Business planning for a tailor shop

Even to open an atelier for repair and tailoring on a minimal scale, it is necessary at the first stage to carefully develop and draw up a business plan for it. Without a doubt, a business plan for a mini-atelier is suitable for a small enterprise, and an individual entrepreneur (individual entrepreneurship) will be the best legal form of entrepreneurship. After all, the consumers of the services of a small enterprise, the goods produced by it, will be private individuals. With an individual entrepreneur, warehouse and accounting accounting requirements are simplified, and tax fees will be significantly lower than with other forms of ownership.

The likely success of a business in the form of an atelier for tailoring and repairing clothes is determined, first of all, by the fact that in any town and even a rural settlement, there are enough potential customers for its services.

Of course, you should first pick up on the Internet a sample business plan for an atelier for tailoring and repairing clothes with calculations, which can later be taken as the basis for developing your business plan for opening an atelier from scratch.

Complex of services and market analysis

Taking into account that the created atelier will focus on tailoring and repairing clothes for individual orders, a short list of services provided will include:

sewing new clothes;
minor repair of clothes;
restoration work.

When analyzing the market, using a ready-made example of a business plan for an atelier, one must also take into account those features of a particular locality, city, which will determine both the future clientele of the enterprise and competition in this field of activity. If the company's competitiveness turns out to be high, and the potential number of customers is large, then this is already a sure guarantee of future successful activity.

In the analysis of the market situation, there should be a section on the risks and mistakes of competing enterprises, their shortcomings in one direction or another of the services provided. A thorough analysis of the situation will then tell you what the novice entrepreneur himself should avoid, what mistakes should not be made. If the shortcomings in the work of competitors can be seen during the analysis, this means that the entrepreneur himself is on the verge of new correct decisions, enterprising marketing plans, moves.

Production plan

Almost any ready-made business plan for a tailoring studio begins with the availability or selection of suitable premises. And at this moment, the entrepreneur is faced with a choice:

rent one room, which will house both the sewing workshop and the receiving point for orders;
rent two premises, and organize a sewing workshop somewhere on the outskirts of the city, and place a reception point for working with customers in a densely populated area;
the third option is the location of the collection point right in the building or on the square near a large shopping center, where there is always an intense flow of customers.

Each of these options has its own advantages and disadvantages. With a tailoring shop on the outskirts, the rent for the premises will be small, but at the same time, a chain break will form between the customer and the contractor. The person placing the order and doing the fitting will be one, and the order will have to be filled by another. This already implies certain inconsistencies, inconveniences in work.

If in one place, in a densely populated area, to rent a large room where it will be possible to locate a fitting room, an order acceptance point and a sewing workshop, then this will result in a significant rental fee for the rented area, which can drastically reduce the profit percentage of the entire enterprise.

When the atelier is located in a shopping center next to clothing departments, the number of its customers can increase dramatically. Not finding what they are looking for in the sales departments, buyers are very likely to turn to the fashion designers of the atelier for individual tailoring. It is not uncommon for a client to turn to a tailor to correct the purchased product immediately after a purchase in the clothing department. Ultimately, the choice of premises for work remains with the entrepreneur, but all the agreed factors will need to be taken into account in the future.

Sewing studio equipment

Purchasing sewing equipment is the step that usually follows the selection and furnishing of a suitable work space. The organizational plan drawn up in advance should contain all the elements of equipment and furniture necessary for the intensive work of the enterprise.

If an entrepreneur does not know the specifics of the sewing craft very well, then it is better for him to take an experienced person in this business as a consultant. It would be nice to hire such a specialist for a permanent job as a manager. He will be able to competently purchase the required equipment, solve emerging issues of narrow sewing specialization.

It is clear that the main type of sewing studio equipment will be sewing machines of a universal multifunctional type. It would be nice to immediately buy sewing machine equipment designed to perform a large number of operations. The calculation of the amount of equipment required is usually closely tied to the future volume of work, to the existing production plan of the enterprise.

As in any business, the set of equipment for a workshop for tailoring and repairing clothes will include a large number of products that are not essential in relation to the main activity. This is a certain amount of furniture, fitting rooms, tables for cutting fabrics, wardrobe equipment and so on. All this can be bought only in accordance with the future number of employed sewing masters, with the number of equipped workplaces and the estimated number of customers. It would be nice to get the development of an experienced designer for the design of the workshop. This will give the room a special, attractive and stylish interior that always works for the entrepreneur. Of course, an excess of furniture and equipment will not only be a waste of money, but all this will clutter up, take up part of the production area, and interfere with work.

Atelier workers recruitment

A very important place in the development of a business plan for a sewing studio should be given to the recruitment of staff (a team of workers). The most serious approach is needed to the selection of personnel for employees of an enterprise for tailoring and repairing clothes. After all, not only the quality of work of each of them will play a big role in the work of the atelier, the psychological climate they create at the enterprise, the ability of employees to treat customers delicately and benevolently, is also important. Even with a good quality of work performed, if you treat your clientele impolitely, you can lose your important customers.

Here is the minimum composition of the working team of the tailoring and clothing repair studio:

fashion designer;
dressmaker (seamstress);
customer order specialist
cleaning woman;
studio manager.

Of course, the highest paid position on this list is a fashion designer with design abilities. But if you take on this job a successful student who has just graduated from an educational institution in this profile, then you can get by with quite a moderate salary. Due to the lack of experience, such a specialist will not be offered various employment options, and he will not demand high wages at the first stage of cooperation.

But to do without a tailor who has solid work experience will not work. Experience cannot be replaced by knowledge and qualifications. It is from this master that the success of the entire enterprise will largely depend. If the client is satisfied with the completed order, then soon he will again come to the master, who was able to guess his best wishes for the new thing.

No particularly high qualifications are required from the order taker. He should only professionally take measurements, record the wishes of customers and transmit all the information in detail to the tailor.

The amount of wages will have to be determined taking into account the existing rates at enterprises of similar subjects. As well as pricing for the services of the studio, for finished products. If you start saving on all this, then the general mood of the team will not be at a high level, which means that everyone's attitude to their work will be better. This will immediately be projected onto the success of all the activities of the tailoring studio, will begin to work against the entrepreneur, ultimately reducing the profitability of work and profit.

Advertising activity

Advertising in any business plays, if not a decisive, then far from a secondary role. Without advertising in the local media, on the local TV channel and in the newspapers, one should not expect quick success in work and an influx of customers about the opening of a workshop. To gain fame and popularity, to increase the efficiency of the project, a daily updated website on the Internet will not be out of place. But the process of becoming a non-advertising business will be long, unprofitable and difficult at the initial stage.

Successful advertising of activities always contributes to the rapid promotion of the services offered by the business to target customers, which ultimately determines the success of the business. It is not so easy to promote a tailoring studio to a successful market of this kind of services, having selected some of the customers from already existing and having a stable image of similar enterprises.

If the administrator or the entrepreneur himself doubts that an advertising verified strategy is up to him, then it is worth spending money on hiring a specialist in the advertising field, entrusting him with this important matter.

Of course, a well-designed sign above the entrance to the atelier also arouses the interest of passers-by, thus ensuring a minimum number of customers for tailoring. But after all, a very small percentage of the urban population passes by a room with such a sign. And in order for many potential customers to learn about the work of the atelier, a broader approach to advertising is required, including even regular promotions for customers associated with reduced prices for services and symbolic gifts for regular customers.

Financial part of the project

In the financial section of the project, we will calculate the cost and revenue parts of the business, both at its initial stage and in the process of reaching the project level. A financial plan, any accounting does not tolerate any trifles, therefore, in order to obtain real results, it is necessary to take into account both large expenditures and small investments in the secondary phases of debugging the work of the atelier, without which success will also remain only illusory, far from the desired real performance indicators.

Let's calculate the size of investments at the initial stage of business formation:

annual fee for renting premises for the tailoring workshop of the atelier - 200 thousand rubles;
annual rent for the premises for the receiving point of orders - 100 thousand rubles;
the cost of equipment for a new studio from scratch - 150 thousand rubles;
salary for employees of the studio per year - 600 thousand rubles;
the cost of consumables based on a year of work (fabrics and tools, threads for sewing machines) - 100 thousand rubles.

The final amount is not very frightening for business - 1 million 150 thousand rubles.

The income items of a sewing studio include:

sewing clothes - 960 thousand rubles a year;
restoration work on clothes - 560 thousand rubles;
tailoring of bed linen, window curtains, etc. -340 thousand rubles.

The annual income of the enterprise will amount to 1 million. 860 thousand rubles, and for a month of work - 155 thousand rubles. If we calculate the net profit for the month and for the year, subtracting all expenses from income, then on average it will be at least 100 thousand rubles per month or 1200 thousand rubles per year. With such financial performance and quite moderate cost of services in this area of activity, the payback period of the initial investment will not exceed 12 months or one year. This payback period is very suitable for the optimistic mood of entrepreneurs for activities in the field of tailoring and repairing clothes. With the diligence and appropriate prudence of the founder, after a year of stable operation, the enterprise will bring him a significant net profit.

2. Description of the business, product or service

Limited Liability Company "Hermes" was organized in 1999.

Germes LLC operates on the basis of the charter developed in accordance with the provisions of the Civil Code of the Russian Federation and the Federal Law of the Russian Federation of February 8, 1998 (as amended on March 21, 02) N 14-FZ “On Limited Liability Companies”.

The location of Germes LLC is the place of permanent location of its management bodies and the main place of its activity.

The company is a legal entity under Russian law: it owns separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be a plaintiff and defendants in court.

The Company may have civil rights and bear civil obligations necessary for the implementation of any types of activities not prohibited by federal laws, if this does not contradict the subject and goals of the activity defined by the Charter of the Company.

The rights and obligations of a legal entity The Company is acquired from the moment of its state registration.

The enterprise was organized to obtain maximum profit by satisfying the demand of manufacturing enterprises of the city and the population of M for outerwear. The management of Germes LLC conducted marketing research and concluded a number of lucrative contracts with various Russian manufacturers of outerwear,

such as OAO "Chelyabinskaya odezhda", ZAO "Barnaul suit". As a result, due to a more favorable price for the products offered, the company successfully took its place in the outerwear market of the city. The enterprise provided outerwear to such large enterprises as

In 2000, the company already had long-term relationships with outerwear manufacturers, which helped to strengthen the company's position in the market. The management of Germes LLC organizes a sewing workshop, where the production of outerwear begins.

Today the company employs 13 people (Fig. 1) . The sewing workshop occupies 82 m and is provided with equipment for the production of outerwear in the range. The range of manufactured products depends on market demand, season, etc.

The mission of the company "Hermes":

The firm is an average outerwear manufacturer on the market; provides its customers with only high-quality, aesthetic and affordable sets of outerwear in order to gain complete leadership in this area.

The goals of the company "Hermes" are presented in fig. 2.

Ensuring year-round availability through differentiation of offers, i.e. supply of products, taking into account seasonality and demand from consumers. It depends on the volume of sales.

Let's give the main characteristics of the industry specializing in the production and sale of outerwear and personal protective equipment:

The scale of the roar is local and partly regional. The stage of the life cycle of the industry is the rise, development. The number of firms at the local level is limited to 10-12 enterprises producing outerwear for various purposes.

Germes LLC plans to produce the following costumes:

Summer sets of outerwear: a simple work suit for 330 rubles. from ordinary fabric with buttons; middle-level work suit for 360 rubles. ordinary wear resistance, zippers, rivets; suit for 400 rubles. made of high-quality fabric, with zippers, seams reinforced with rivets, increasing wear resistance, customer's company logo.

Winter suits are correspondingly more expensive due to the insulated design, depending on the material, fasteners, insulation and design, they cost from 400 to 600 rubles.

The dynamics of the range of products sold is shown in fig. 3.

The business of the company "Hermes" - the company is engaged only in the production of outerwear, and knows what the consumer wants, therefore, offers only high-quality and reliable clothes for any client.

Strengths:

Since the beginning of its existence, the Hermes company has set clear goals for its actions for the coming year. By carefully analyzing each step of action in accordance with her plans, she was able to achieve success.
For three years, Hermes has become one of the leaders in its segment due to well-planned work and a flexible system of payment for products.
Carrying out by the company of a clearly developed personnel policy (each of its employees is highly qualified or has experience in this field).
Carefully adjusted technology of work with buyers.
Long-term cooperation with suppliers in Barnaul, Belarus, where not only finished products are purchased, but also accessories, raw materials, which strengthens cooperation with supplier companies.
Long-term cooperation with regular customers of the company has led to the fact that the latter, knowing their partner from the best side, increase the volume of purchases of Germes LLC.

Weak sides:

Being engaged in only one direction, the production of outerwear, the Hermes company faces serious problems regarding the demand in the off-season, while other companies can offer the consumer different products.
On average, the productivity of one seamstress is 5 suits per day, i.e.

5 suits * 5 seamstresses * 264 days a year = 6600 suits a year, the factory has reached its production limit and will not be able to increase production any longer without modernization.

3. Description of the market

The target market segment in which LLC Germes operates is the sale of outerwear and overalls to city enterprises, excluding OJSC MMK and the population of the city of Moscow. The company occupies a leading position in its target segment, a number of companies operate in the same segment. Let's determine the share of the Germes LLC segment in the table.

Market share of Germes LLC

Company name	Share of the total market, %	Share of business area, %
LLC "Germes"
OOO "Neofit"
LLC "Exciton"
LLC "Gloria"
CJSC "Magnitogorsk garment factory"
Total

To determine the target market for the sale of services provided by the Hermes company, we will segment the market using the grouping method.

The target market segment of the company under consideration is determined, firstly, by the age criterion. Calculations by age groups are shown in the table.

Market segmentation by age

Age groups, years	Number of women in the group (people)	Oud. group weight, %





over 60 years old
Total

The potential volume of sales of the services of Germes LLC is determined by the sum of the potential volume of sales for each type of service.

The optimal basic development strategy for the enterprise under consideration is a focused differentiation strategy aimed at the outerwear market, both for elite buyers who want to receive goods with first-class attributes, and for cheaper ones and popular with regular customers of Germes LLC.

Justifying the foregoing, we can say that Germes LLC has special skills and abilities to serve the target market niche, these skills consist, for example, in servicing agricultural enterprises adjacent to the city that are not able to pay in cash for consumed outerwear, and Germes LLC has established a mechanism of offsets. This segment has good growth potential and does not attract competitors at all. The market for exclusive outerwear is also growing, where Germes LLC has unique opportunities to serve its consumers, because is able to produce products in small batches and high quality with the symbols of the customer. Thus, the company has enough skills and resources to work in this segment. This behavior of our firm creates the basis for protection against the five competitive forces. A company that serves several segments of the special clothing market (medicine, tourism, security, etc.) does not have enough competitive opportunities to serve target customers, because. production does not have sufficient flexibility.

By focusing its efforts on the niche of outerwear and workwear, the company creates entry barriers that make it difficult for competitors to enter the target segment. The impact of strong buyers is greatly reduced as they have no real money to give to competitors. The company's exceptional ability to meet the demand for exclusive outerwear also makes it difficult to penetrate the target replacement product segment.

Competition

The products of competitors' firms are quite monotonous, as is the technology, there are not many innovations. Thus, the following groups of companies can be distinguished:

firms supplying demand for outerwear. They stick to average prices for outerwear, medium / low quality and are characterized by very little flexibility and uniformity in their products. They receive income from mass sales;
firms focused on specific types of outerwear (medicine, security, tourism) - Russian Fabrics LLC, and Gloria LLC. They offer medium to expensive outerwear. They are characterized by the average flexibility of the services provided;
firms focused on the "mixed" consumer. This group includes the company "Germes", LLC "Exciton", LLC "Neofit" offering outerwear to various consumers with great differentiation in price and quality. Firms "Hermes" and "Exciton" have great flexibility and the ability to produce products in small batches.

We are interested in competing firms that are included in the third group. We will analyze them in a table, where we will evaluate on a five-point system the various characteristics of firms and the product they produce.

Estimation of nearest competitors

Factors of competitiveness	"Hermes"	Konku		ents
Factors of competitiveness	"Hermes"	"Exciton"	"Neophyte"	CJSC "Magnitogorsk garment factory"
1 . Product and features
A. Dimensions
B. Material
B. Range
2. Price
3. Sales channels
4. Degree of market coverage
5. Product promotion

As can be seen from the analysis, Germes LLC has some competitive advantages, as it is flexible, does not exclude the production of both cheap and expensive outerwear for production needs to meet the growing demand of consumers for expensive outerwear with (which is confirmed by marketing research).

Competitive forces from consumers. Firm "Hermes" is trying to constantly monitor changes in tastes, requirements, fashion, consumer interests. Given the competitive strength of the latter, it must take into account the following factors:

trend of transition from consumer demand to cheap top
clothing to consumer demand for more expensive clothing;
obligatory condition of the consumer - - high quality of production
firms in any price range;
variety of the offered product depending on the season, etc.

Competition from substitute goods is created by the main substitute goods. In relation to substitute goods, one can single out the attractiveness of the Hermes product in terms of the quality provided, novelty, attractive price, etc.

Competitive strength of suppliers- for the entire period of activity of the Hermes company, she never had any problems with them. Raw materials for the production of outerwear are supplied to the Russian market by a large number of companies that fully meet the demand, you just need to select the right manufacturers from the list of suppliers and place an order with them. All this significantly reduces the competitive power on the part of suppliers and generates competition among them. However, there are few manufacturers of high-quality and specific fabrics and there is a stronger competitive influence. Nevertheless, reliable cooperation with suppliers of specific fabrics and materials is confirmed by the fact that Germes LLC also purchases simple types of fabric from them.

Competition from organizations from other industries. Recently, very often firms from other industries decide to trade outerwear, in most cases for the sake of profit. However, they fail to achieve the expected results due to the lack of experience in this business, the provision of low-quality products, the choice of the wrong tactics, etc. In the market, newcomers have a very low chance of becoming a dangerous competitor, since consumer enterprises often do not have money to pay for outerwear, and only experienced sellers can receive money for their products using a complex system of mutual settlements.

4. Sales and Marketing

Fund of working hours for the planned year

Month	Total days in year	Including		Note
Month	Total days in year	Weekends and holidays	workers	Note

				The duration of the next vacation and its type (according to a rolling schedule)


I quarter



II quarter


September
III quarter



IV quarter
Total for the year:

5. Production plan

In the clothing industry, continuous control is usually applied. And depending on the nature of the production process, control will be inspection. It is carried out selectively by the quality commission permanently operating in the studio. This is the responsibility of the designer-technologist.

In the process of processing, the product is compared with the standards and GOSTs, general technical conditions corresponding to the manufactured product. Products are made in accordance with the progressive technology of making clothes according to individual orders of the population.

Selected low-capacity team working without division of labor. One cutter serves four tailors.

The minimum wage for sewing outerwear was 14.0 hours. The minimum time spent on sewing one complicating element is 1.0 hour. The minimum time spent on cutting 1 conditional element is 0.1 hours. The number of complicating elements in the manufactured product is 2 pieces.

Then the average time spent on tailoring one coat will be:

Тav = 14.0+2.23+2* 1.0+2*0.1=18.43 (hours)

t=18’43=2.05(hour.)

M=--------=3.91 (pieces)

t = --= 2.05 (hours) 3,91

The number of working days in a year is taken from the working time fund. Release of products per shift:

B \u003d ^ _ \u003d 3.91 (pcs.) 18,43

P" \u003d 3.91 * 250 * 1 \u003d 977.5 (pcs.)

Balance of working time per worker

No. p / p	Index	Plan for the year
No. p / p	Index	in days	in hours

	Calendar fund of time
	Number of weekends and holidays
	Nominal working time fund
	Not going to work
	Regular holidays
	Not sick leave
	Maternity leave
	Vacation for students
	Fulfillment of state and public duties
	Number of days away from work
	Number of working days per year (E)
	Loss of time within the working day
	Breaks in the work of nursing mothers
	Preferential hours for teenagers
	Useful Fund of Working Time

The calculation of the amount of expenses for the provision of services is carried out in accordance with Ch. 252 “Expenses. Grouping of expenses” of the second part of the “Tax Code of the Russian Federation” No. 117-ФЗ dated 05.08.2000. The grouping of expenses is presented in the table.

Grouping costs by designed product

Types of expenses	Calculation formula	Amount of expenses, rub.
Types of expenses	Calculation formula	per unit	Per volume
1	2	3	4
Conditionally variable expenses
1. Raw materials	And tables 1	21,05	20576,38
2.Basic wages of production workers	30 \u003d Fh * regional coefficient 30 \u003d 827986.4 *	974,1	952184,36
3. Additional wages for production workers	’* 0^9184 46 *	116,89	114262,12
3. Additional wages for production workers	100	116,89	114262,12
Fixed costs
Types of expenses	Calculation formula	Amount of expenses, rub.
Types of expenses	Calculation formula	unit	On about eating
4. Costs for preparation and development of production	30 * Share of expenditures on training and development	48,72	47 609,22
5. General production	3″ * Share of general business
6. General business expenses	30 * Share of general business
7. Selling expenses	Sp*(0.0 1-0.03)
8. Total expenses	(-’gender~(-pr’ K-ohm.flow

In the article “Raw materials and materials”, only the cost of applied materials is taken into account, for which the customer does not pay, the list of which is provided for by the price list BO1 (01-15). Cost calculation is performed in the table.

Calculation of the material estimate

Name of materials	Norm spending on one product	wholesale price per unit, rub.	Sum costs,
Adhesive fabric
Cotton threads

The wholesale price per item is calculated as the difference between the retail (purchase) price without VAT and the trade discount (trade discounts are set at 25% of the retail price).

The amount of expenses under the item "Additional salary" is determined as a percentage of the basic salary (D). In a specific case, D = 12% of the basic salary.

The article "General production costs" is determined indirectly (through a percentage of the basic salary). This article includes the following expenses for fuel and energy used for technological needs; expenses for the repair of industrial premises;

6. Organizational structure

7. Financial plan

Calculation of the balance of income and expenses of product sales

1 year (months)

Sales volume, units services

Price per one. products

Revenues from sales

including

permanent

variables

	2 year (quarters)				3 year
	I	II	III	IV	3 year
Sales volume, units services	911	755	1118	1053	3837
Price per one. products	30	30	30	30	30
Revenues from sales	27330	22650	33540	31590	115110
Expenses	11732	11729	11239	11716	465712
including
permanent	12287	10612	10262	10412	43571
variables	2141	2058	2013	2260	8546
Balance	15598	10921	22301	19874	68539

Calculation of the balance of income and sales expenses

	1 year (months)

Sales volume, units services
Price per one. products
Revenues from sales

including
permanent
variables
		19880	19440	21840	21360	82520
Expenses	14428	12670	12274	12672	52117
including
permanent	12287	10612	10262	10412	43571
variables	2141	2058	2013	2260	8546
Balance	5452	6770	9566	868	30403

Cost Structure

Cost type	1 year	2 year	3 year
Permanent
Variables

The data in the table show that a significant share in the total cost structure is fixed costs. Their share decreases in the second year of the company's activity, mainly due to the fact that the line of expenses for loan repayments is eliminated from the cost items. In the third year, due to the increase in the number of customers, the share of variable costs also increases.

Based on the obtained predictive values of the financial results of the company "Hermes" we calculate some financial ratios that characterize its activities.

Return on sales is defined as the ratio of gross profit from sales to the total cost of production.

The profitability of the services offered over the three forecast years is gradually increasing, so in the first year of operation on the market it is 0.68, in the next two years it already reaches 0.9. This ratio shows the firm's ability to control the cost of services. The increase in the coefficient in dynamics confirms the correctness of the choice of the marketing strategy and the pricing company of the company.

The data for calculating profitability are presented in the table.

Data for calculating the profitability of Hermes services

In the first year, the return on assets will be 15.0%, in the second - 16.0%, in the third -0.16%. Accordingly, the capital intensity (the reciprocal value of capital productivity) will be 0.68 rubles, 0.56 rubles, 0.56 rubles. respectively in the first, second and third years. The increase in capital productivity in dynamics indicates a decrease in the amount of costs of fixed assets by 1 ruble from the cost of services provided. But in general, the value of the return on assets is very small, which indicates that the production assets were not used efficiently enough. Therefore, one ruble of the cost of services accounted for 0.68 rubles, 0.56 rubles, respectively. and 0.57 rubles. fixed assets.

The level of profitability of investments is defined as the ratio of net profit to the total amount of investments. Thus, the profitability of investments by PE "Hermes" will be: 43.19%, 69.23% 69.23%, respectively, in the first, second and third years of the company's activity. As you can see, the level of profitability is growing in dynamics.

To diagnose the cash flow of Hermes during the first three years of operation, the document “Cash Flow Chart” was developed (Table 15). In the first month of operation, there is a shortage of funds, in the following months the loss of the first month is covered and the situation of the first month is not repeated.

Since, for the implementation of the presented business plan, it is supposed to attract borrowed funds, then starting from the second month, deductions from the balance of funds at the end of the month in the amount of 909 rubles will be made to repay the loan. Interest on the loan is calculated monthly and is included in the cost price.

Based on the data obtained during the above calculations, we will determine the break-even point (zero point), i.e., such a volume of production at which the enterprise will have neither profit nor loss, and we will build a schedule for achieving break-even.

According to fig. 9 break-even point is reached after the provision of 30 pieces of outerwear, that is, even during the first week of work.

The value of the break-even point determined by the schedule is confirmed by an analytical calculation.

The break-even point for the provision of the service "Consultations on the selection of fabrics, accessories" is reached after the provision of 103 services, i.e. already in the second month of work.

The implementation of the proposed project will require 143.06 thousand rubles of these funds, the amount of start-up capital is 119.795 thousand rubles, rubles - 23.265 thousand rubles are the costs of the first three months.

The payback period of the project is defined as the ratio of the amount of initial investment (143.06 rubles) to the amount of net profit (61.794) rubles, for the proposed project is 2 years 3 months.