Business plan for a cafe for 50 seats. Cafe business plan: an example with calculations. Opening a cafe from scratch: a sample business plan with calculations. Ready-made business plan for the cafe. Investments and renovations
In this article I will tell you how to write restaurant business plan... However, most of the positions of the restaurant business plan are common to all catering establishments. Thus, after carefully studying this article, you can draw up a business plan for a cafe, a business plan for a cafeteria, a business plan for a cafeteria, a business plan for a bar, a business plan for a children's cafe, etc. on one's own!
How to write a business plan for a restaurant, cafe, bar
The opening of any restaurant, cafe, bar (yes, by the way, any catering establishment) begins with understanding the idea and careful planning. The restaurant owner must decide which target audience the restaurant will target, where it is better to locate the establishment, what the attendance will be and the size of the average check. Thus, even at the idea stage, the entrepreneur draws up a preliminary restaurant business plan.
The restaurant business as a whole is characterized by rather high competition. And yet, despite the saturation of the market, there is always and always will be a demand for catering services. Especially in establishments with more democratic prices, which include inexpensive fast food restaurants and cafes.
If we divide the market of inexpensive cafes into segments, then in each of them the saturation picture changes somewhat. According to statistics, the most promising are Internet cafes, cafeterias, literary, children's and vegetarian (a tribute to the fashion for a healthy lifestyle) cafes. There are not many such niche cafes yet, and their opening gives a chance to get your audience quickly enough. However, a lot depends on the specific city or even the region in which it is planned to organize such a happy establishment. In general, what should be done first, choosing a place or a concept for a cafe, is a controversial issue. With a great idea, it can be difficult to find suitable premises and vice versa.
Perhaps it makes sense for a novice entrepreneur to turn to the services of consulting companies. There you will be able to offer several options for buying or renting premises or (if necessary) land plot... If you want to purchase ready business, then such an opportunity can be provided. The specialists of the consulting firm will conduct a market research on your order, analyze the prospects of the chosen business idea or find a more profitable one, in accordance with your financial capabilities.
There you can also order a business plan for your future cafe. If it is necessary to attract additional funding, the development of a cafe business plan is carried out in two copies, which differ slightly from each other. One copy of the business plan is for the customer, and the second is for investors and credit institutions... The future owner of the cafe receives a document containing information about the main stages of organizing a business, painted in detail, as well as long-term and short-term planning for the future development of the enterprise. Investors are, first of all, interested in the efficiency of capital investments, guarantees of loan repayment on time with due interest and profitability of investments.
In principle, drawing up a business plan for a cafe for their own use is within the power of the very future business owner. You can find and download a ready-made business plan for a restaurant, a regular cafe, a children's cafe, an Internet cafe or any other similar catering enterprise on the Internet, including on our website. Only then it will need to be adjusted to fit your specific conditions. You can do this yourself or by using the services of specialists.
How to draw up a business plan for a restaurant or cafe. Template and recommendations.
The main thing is to take into account the main key points and the subtleties required for a business plan. A competent business plan should contain detailed description both the project itself and its financial component.
For example, take small cafe business plan... Here are the points you should reflect in your business plan.
Description of the project
Opening of a small democratic cafe at 40 seats.
Target
Providing quality services Catering for visitors with an average income level.
Demand
The main stream of visitors is during lunchtime and at the end of work, in the evening. Serving both individual visitors and the provision of services for organizing small banquets, festive events.
Marketing and sales
Nicely decorated signboard and showcases, original design. Placing advertisements on the Internet, on radio, television and in the press. Informing the employees of the nearest enterprises about the work of the establishment, conducting advertising campaigns. Conclusion of long-term contracts with heads of organizations for corporate services for employees.
Documenting
Obtaining the necessary permits and licenses for work in the inspection authorities.
Production part
Location. The area where several enterprises are located, characterized by good traffic. The area of the room is about 200 sq. M.
The number of employees is 12 people (cooks - 2, waiters - 4, bartenders - 2, administrators - 2, accountant - 1, auxiliary workers - 2, cleaning lady - 1).
Equipment: tables and chairs for the hall and utility rooms, bar counters, display cases, refrigeration units, stoves, ovens and other equipment for cooking, Dishwasher, dishes, stereo system, TV.
The menu should include: salads, appetizers, first courses, hot meat dishes, side dishes, soft and alcoholic drinks, desserts.
Suppliers. Implementing organizations food products... They must offer quality goods at an affordable price and deliver them to customers on their own.
Financial part
Upfront costs depend on the type of property in the property, the cost of renovation work and the quality of the furnishings. You also need to consider: payroll, grocery shopping, advertising. Registration of all permits it will also cost a certain amount, which should not be forgotten. The profitability of a business is directly measured by attendance and check size. The investment payback period is 1.5-2 years. On the issue of accurate financial calculations, it is better to contact the specialists.
Business development prospects
Opening of a summer cafe, installing a canopy near the establishment in the warm season and placing tables under it. To do this, you need to draw up a package of documents for the opening of a summer cafe.
Be sure to analyze the level of competition: how many similar cafes are nearby, what are their strengths and weaknesses what you need to do to get their customers to come to your cafe, and how to keep your own visitors.
Summing up, I want to say what to actually make cafe business plan, like any other enterprise in the service sector, it is not so difficult, especially using ready-made templates and best practices. Well, do not forget that you can always turn to specialists!
Restaurant business plan: general information+ choice of class and type of institution + 9 sections of the document + recommendations for writing a resume + 20 main stages of project implementation + 6 ways to attract audience interest + a typical list of equipment + cost and income estimates + 6 risk factors.
Back in the 18th century, the restaurant business was born for the first time. The modern catering industry is advancing with time, and today more and more investors are ready, after they have thoroughly studied the business plan of the restaurant, to invest their money in this business.
After all, the restaurateur at correct organization the institution will receive a pleasant reward for all the efforts made. The same applies to investors who want to make their profit.
Even if your own funds are enough for you to start and you do not plan to attract investors, drawing up a plan for further actions to open a restaurant is the most important task at the first stage.
What is important to know before opening a restaurant?
The catering business is unlike any other. This is a very time-consuming, responsible business, which cannot be carried out with our sleeves pulled down. Keep in mind - it is characterized by huge risks and unpredictability of the result.
To be successful, a future restaurateur must be informed in a variety of areas, since a restaurant is a unique economic unit. It is both commercial and manufacturing enterprise, requires from its future owner knowledge in areas such as design, architecture, cooking, marketing.
Despite the fact that many tasks are assigned to personnel, an entrepreneur must understand financial matters, be able to work with people, control spending, product purchases, worry about providing good customer service, and more.
A great burden of responsibility rests on the shoulders of those who wish to open their own restaurant:
- First, the restaurant business in Russia is still quite young. Only recently Russian market catering services began to gain momentum. At the same time, a high level of competition has managed to form in this field of activity, and only strong players manage to stay afloat.
- Secondly, even opening a modest restaurant is a costly business, both financially and temporarily.
Here are just a few of the responsibilities:
- search and rental of premises;
- development of a technical plan together with engineers, builders, designers;
- preparation of a business plan for the institution;
- purchase of equipment and its installation;
- restaurant decoration;
- provision of dishes and other paraphernalia;
- the formation of a staff of employees;
- conclusion of contracts with service companies for the removal, disposal of waste, etc .;
- purchase of food, drinks;
- menu creation;
- financial troubles (billing, wages, etc.);
- the content of the restaurant;
- payment of rent, utilities, taxes, etc.
The audience loves not only tasty and healthy food, but also a pleasant environment. Therefore, the restaurateur also needs to create an atmosphere of hospitality and celebration in the restaurant, so that customers can have a tasty meal outside the home and have a good time. Only then will they return to the restaurant again and again.
As you can see, one cannot do without dedication to one's business in the restaurant business. However, the reward is well worth it. The minimum profitability can be 20-25%, and with effective management it reaches 60%.
If you are ready for this, think carefully about the type and class of the restaurant, its location and concept, because this will need to be reflected in the business plan.
1. We choose the type, class of the restaurant and the room.
Impossible without specifying the distinctive features of the restaurant and its type.
Restaurants can vary in the range of products they offer. These are specialized establishments where the menu is composed exclusively of fish, cheese, meat products, etc. These also include restaurants with an assortment of national / foreign cuisine. There are also non-specialized catering establishments.
In accordance with the location, the division occurs into:
- restaurant cars;
- food courts;
- Heavenly restaurants;
- hotel restaurants;
- landscape restaurants, etc.
Based on the interests of the audience, they open healthy food restaurants, clubs, salons-restaurants.
The purpose of the premises and the composition determine their type of establishments - mobile, permanent.
Restaurants can be classified both by form and by level of service: buffet, catering, when food is delivered to a remote location on order, classic (with waiters).
There are 3 classes of catering establishments (hereinafter POP):
- Lux - elite restaurants with high prices and appropriate level of service. Such establishments are also characterized by luxury, a rich menu, a wide range of services, the specifics of serving dishes, and a corporate identity.
- Highest - Restaurants targeting middle-income diners. They are associated with comfort, a variety of both refined and ordinary dishes, the presence of a bar with a large catalog of cocktails, drinks, and originality of design.
- First. In the language of restaurateurs, these are fast foods where people can order standard meal options at an affordable price. Self-service, simplicity of interior is typical for fast food.
Having decided on the type of your restaurant and the class to which it will belong, you need to choose a room. Location to some extent determines the future of the establishment.
If you are looking to provide a restaurant with a large customer flow, consider options located in noisy urban areas, venues on busy streets. It is best when the restaurant is located in a location where both offices and residential buildings are located. Then the influx of people is guaranteed not only during the day, but also in the evening.
Before buying a premise or signing a lease, find out which company operated here earlier. Try to avoid places where establishments have repeatedly been declared bankrupt.
The winning criteria for the premises are:
How to prepare a restaurant business plan: compulsory components of the document
Any plan for a particular type of activity describes the project, reflecting the goals of organizing the business, the stages of its implementation, marketing research, analysis of the competitive environment, financial calculations and other necessary information.
He can simultaneously act as a guide to further action, and an assessment of the effectiveness of the commercial proposal used during negotiations with lenders to induce investment.
Obligatory components of a restaurant business plan are:
We suggest considering each item separately.
1) How does a ready-made restaurant business plan start?
The executive summary is the “chapter” of the business plan and is one of the most important sections of the document. He is the first thing that investors pay attention to. However, they write it last.
This happens because the summary contains brief information taken from the entire restaurant plan. The overview section is designed to arouse the interest of creditors by displaying the concept of the establishment. The introductory part of the business plan shows how you are going to achieve your goals.
First, the name of the project is written in it. In this case: "Business plan ... of a restaurant." Instead of a pass, the specification of the establishment is entered, for example, a "fish restaurant". Further, important information about your future enterprise is indicated, given that their volume should not exceed 10% of all information (1-2 A4 sheets) set out in the plan.
So, it is reported: organizational and legal form, legal address, Bank details, the number of personnel, goals and mission, the advantages of the institution, financial prospects, the amount required to open a restaurant, the sources of its receipt.
When writing a summary of the plan, you should adhere to business style, make paragraphs concise but informative. This section requires a clear statement of goals and an explanation of the essence of the project in a language accessible to readers.
In the introduction, you can use graphs and lists, but you do not need to overload the plan with them. When describing your business, focus on what it is good for, why it is worthy of creditors' attention.
If they are carried away by the resume, then they are guaranteed to study the entire document. Below you can see a restaurant business plan (example of writing a resume). By working with this pattern, you will simplify your task.
2) What will be the stages of the project implementation in the business plan for the opening of the restaurant?
Usually, in this section of the plan, they first write: "starts from the moment the investment is received." After that, you must indicate the end of the period, say, 24 months. The stages of business implementation can be outlined separately in the Appendix, which must be mentioned in this paragraph of the plan.
Regardless of the format of the restaurant, you have to go through the following stages:
All activities are written in a plan indicating the conditions of implementation and the time spent on each action.
3) Basics of drawing up the characteristics of the object in the business plan of the restaurant.
The section of the business plan affecting the characteristic must submit general information about the restaurant. It substantiates the choice of the restaurant segment and the location of the institution.
In addition, the characteristics of the business plan must include:
- POP price category,
- defining the type of kitchen and equipment,
- provision of basic and additional services.
Outlining the concept of the restaurant, you should describe the offered assortment of dishes. For example: "In the" Health "restaurant, 45 dishes are available to clients: dietary meat, vegetable salads, low-calorie desserts + 20 soft drinks".
It would not be superfluous to mention in the plan the parameters of the room chosen for the restaurant, its capacity, the number of halls, the presence / absence of a courtyard, and the style of decoration. When you're done with that, describe your target audience.
Based on this factor, the pricing policy of the restaurant is determined. The opening hours of the establishment is another detail, the inclusion of which in the business plan is recommended.
And remember: this section helps the future restaurant owner and lenders see what the business will actually look like.
4) The importance of developing a restaurant marketing plan.
The marketing plan displays all the research you have done regarding modern trends market. Its importance lies in determining the direction of action.
This section in the restaurant business plan consists of the results of the analysis of the market situation, the wishes of the visitors, the assessment of the level of competition, and the determination of competitive advantages.
When analyzing the current market situation, an entrepreneur should take into account external factors, including political, legal, technological, social, cultural. When examining market players, you need to weigh all sides - both strengths and weaknesses, business threats, opportunities.
Similar restaurants located in an area of 500 m can deprive you of 2/3 of your profits by luring visitors to them. Therefore, it is imperative to study local competitors.
Some turn to specialists for the analysis of competitors' activities. But the services of professional marketers will cost a restaurant owner a lot. The information required for the marketing plan can be obtained independently and free of charge.
To do this, follow the prompts in the picture:
If competing establishments are registered as legal entities, the legal way to obtain information about them, including financial statements, is an appeal to Rosstat.
You will have to pay for the service, and the business data may be presented with low income, but this way you will find out the results of competitors' activities, the average bill for services of other restaurants and EPP.
Also in the public domain you can find information about the market situation. According to statistics for the past years, there are over 30 thousand EPPs in the Russian Federation, and the premium segment restaurant business not that busy. If an entrepreneur decides to open a restaurant of this class, where there is no active competition, the investments made in the business will pay off relatively quickly.
Finding out how much Russians are willing to pay for food, services and leisure, you will be convinced that the amount of consumer spending does not exceed 4% (this is more than for health care and communications).
And the preferences of the population lead to their increase, therefore, the business of opening and running a restaurant is promising. Pay particular attention to customer potential analysis.
Rosstat will help you find out the turnover retail food and catering, which is important in business planning.
For 2016-2017 the following picture was formed:
Try to fill your marketing plan not only with text material. Numerical values, which as a result of the work done, you may have a lot, display in tabular form. The best option would be to include a diagram in the restaurant's business plan.
At the end of your marketing plan, include a strategy, i.e. the course you have chosen to achieve high performance results. Business strategy is determined on the basis of various aspects, one of which is the formation of consumer opinion.
In the plan, mention the measures that will be taken to inform about the opening of the restaurant, create an image and attract the target audience:
- (signs, stops, announcements on transport, radio, television, media), video, audio advertising;
- creating your own web resource;
- holding social events;
- printing and distribution of advertising materials (brochures, posters, business cards);
- provision of infrastructure;
- creation good conditions labor.
Write in the marketing plan that you are definitely going to place information about the restaurant on the Internet, for which popular web sites and a business card site will be involved.
5) Development of the production plan of the restaurant.
The section of the business plan following the marketing one shows production capacity institutions, characteristics of the premises. Calculations of purchase costs are entered into it. necessary equipment.
For example, the cost of a standard distribution line used in fast foods starts from 750 thousand rubles. If you plan to prepare exclusive meals, the costs will be appropriate.
It is difficult to unequivocally estimate all the costs, but approximate calculations are required. Do not forget to write down in the production plan the total funds that will be spent on the purchase of furniture, bar counters, household items and equipment, tableware (dining room, kitchen, main and spare), attributes for sorting restaurant tables, interior decorations.
In addition, you will have to spend money on a program for automating the control and accounting system. The minimum price for the most advanced computer product R-Keeper is about $ 10 thousand. The cheaper option is Restaurant 2000. One more budget alternative can be "1C: Public catering".
The expense item of the plan includes the purchase of vehicles that will be used in the future for various needs of the restaurant.
Equipping with EPP should be aimed at stimulating productivity growth, comply with safety regulations. Therefore, it is better not to spare money to supply the restaurant with high quality and efficient equipment.
The business plan indicates: the name, model, number and technical parameters of the devices required for the restaurant.
For instance:
- electric stoves, ovens;
- deep fryers;
- microwaves,
- refrigerated tables;
- thermal showcases;
- vegetable cutters, meat grinders or blenders;
- coffee machines / coffee makers;
- thermal pots;
- kitchen scales;
- racks for dishes;
- ice makers;
- washing baths, dishwashers;
- refrigerating chambers.
Colorfully arrange the sorting items in the business plan:
6) What is the restaurant's organizational plan based on?
The sixth part of the business plan outlines organizational issues... In it in question on the organizational and legal form of the restaurant, management and service personnel(quantitative / qualitative characteristic).Therefore, the organizational plan answers the following questions:
- What kind of specialists need to be recruited?
- What will be the conditions and work schedule (permanent, contractual, etc.)?
- What is the salary and so on?
The composition and number of personnel are influenced by:
- the nature of the service (combined, self-service, by the waiters);
- size, specificity and capacity of the restaurant;
- % traffic on weekdays / weekends and holidays;
- cost category;
- assortment of dishes, etc.
The staff of the restaurant is usually: cooks, manager, hall manager, waiters, bartender (1-2 people), accountant, cleaners, cloakroom attendant, musicians, security.
The business plan also says job duties each employee. For a waiter, this is friendliness and respectful, attentive treatment of guests, thorough knowledge of the menu, neat appearance, correct filling of the invoice, calculation of guests, etc.
7) The financial part of the restaurant business plan.
The seventh point of the business plan is the least creative. It takes math and focus to figure out the cost of a project. The cost estimate contains the notional costs of paperwork, registration, purchase of equipment and other equipment, textiles, sewing of uniforms, printing of printed materials.
Also, separate items of expenditure in the restaurant business plan will be:
- advertising;
- room decoration;
- rent and utilities;
- salary;
- taxes.
The calculation also includes the funds spent on the purchase of food and drinks, and other costs of doing business.
After calculating your plan, you should have something like this table:
Then they begin to calculate the revenue, net profit. When the implementation program is drawn up, the supposedly low threshold of profitability, the plan of production volumes and the provision of services for the billing period are considered.
Having formed in financial plan profit and loss statement, cash flow, you will see a more real picture and understand whether you can "pull" a restaurant, how much you need to borrow.
The sources of financing are described in detail in the restaurant's business plan, the system of guarantees provided by you to investors, the projected structure of income, and key performance indicators are given.
Namely:
8) What risks are assessed in the business plan?
With all your efforts to convince creditors of the reliability of the deposits in your restaurant, potential risks cannot be avoided. Their detail and objectivity of the assessment depends on who you are drawing up a business plan for - for yourself or for investors.
First, you need to submit a list of the risks themselves. Secondly, describe in the business plan the actions that you are going to take if they actually occur.
Risks can be unforeseen when natural disasters occur, fires are not your fault. Then the losses are covered by insurance.
The second group of risks mentioned in the business plan is commercial... Such a threat looms when marketing research is poorly conducted, as a result of which competitors are underestimated, shortcomings in the analysis of conjuncture-forming market factors emerge, etc.
The third and fourth types of risks - economic and political, respectively. They can be less predictable, since they are caused by the political situation in the country, crisis, falling demography. Poorly matched restaurant staff is another source of risk.
Serious factors in the onset of bankruptcy of a restaurant or other adverse events can be:
In the conclusions of the business plan, its developer must summarize the work done. As a rule, here they go on the knurled, emphasizing that this kind of business is high-risk, but at the same time, promising and profitable.
From startup to success: opening a restaurant from A to Z.
How to write a business plan? Step by step guide
Restaurant business plan - an example to study
If after reading this article you still have questions, we recommend downloading any ready-made restaurant business plan from the proposed samples.
Example # 1 can be downloaded from the link - https://depositfiles.com/files/4p7c5t40a
Example # 2 see here - https://depositfiles.com/files/36w26z6xc
Example # 3 is clearly presented here - https://depositfiles.com/files/bj2rwhgoe
Restaurant business plan- the starting point of an entrepreneur wishing to occupy a niche in the catering industry. If the marketing and pricing policy is correctly built, the approach to organizing all processes, creating a reputation is correctly chosen, the restaurant will bring the expected profit.
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The restaurant business, like a century ago, remains a highly profitable investment when taken seriously. This is evidenced by the global and all-Russian tendency to an average increase of 3% in the number of such institutions. And even the crisis, which affected all areas of the economy, only partially reduced the demand for such services. The restaurants with a good reputation have not been left without their visitors. The decrease in the value of the average check occurred only for a short time, returning to the pre-crisis values of 2013 within six months. On the other hand, restaurants that were not very “afloat” even before the economic situation in 2015-16 closed completely at this time due to a lack of profit.
Such data suggests that great importance in all organizational activities should be given to the business plan before opening a restaurant. Only a competent project, including consideration of the production, financial component, calculation of payback will give an idea of the prospects for such an idea, and determine the steps necessary to achieve the goal.
It is difficult to create a ready-made restaurant business plan with calculations that would be suitable for any type of establishment. This can be done either by the owner himself or by a consultant who understands this issue in cooperation with the future owner. Here it will be disassembled general example a business plan for a restaurant with highlighting the most significant points and calculating payback.
Project implementation plan:
- Define the concept of the restaurant and its target audience;
- Spend marketing analysis market: main competitors, market capacity (what is the maximum number of customers you can count on), availability of premises in a city or area suitable for your restaurant;
- Draw up a detailed business plan for the restaurant, including the calculation of initial and future costs, expected revenue by months, defining the period when the company will start making a profit and the payback time of the restaurant business project;
- Based on the concept, decide what will be included in the list of offered dishes, and what additional services can be provided (especially with regard to entertainment);
- Work out pricing policy, the level of income of the restaurant (low, medium or high);
- Rent or build a building for a restaurant;
- Decide in what style the guest room will be decorated;
- Carry out repair work;
- Execute all the required documents;
- Recruit staff and organize their training:
- Agree with suppliers on constant purchases of ingredients for dishes;
- Launch an advertising campaign.
Each of the points includes many subtleties and nuances, which should be reflected in the individual business plan of the restaurant.
Concept.
Let's start with the most basic - the concept; all subsequent steps will depend on its choice. Usually this item refers to marketing plan restaurant, an example of which we will consider.
All catering establishments are divided into elite, middle-class and budget-friendly. Inside they have their own categories, for example, high-class establishments (fine-dinning), casual dinning, etc. Once you decide what type your restaurant will be, it will be easier to pick a variety. It is also fashionable to open thematic establishments specializing in a particular cuisine, for example, Japanese, Italian or one type of dishes, the most common of which are pizzerias. This is done to stand out from numerous competitors and find your audience. But such formats work well only in big cities; a varied menu is suitable for small ones, for example, European cuisine. We will focus on this option in our example of a restaurant business plan.
The target audience is people of average and slightly above average income. These can be professionals who are employed or entrepreneurs of small and medium-sized businesses.
Place for a restaurant.
When choosing a room, make sure that it is located in an area with a large flow of people, the ideal option is a crowded street or a shopping center, where there are no restaurants of a similar plan yet.
The premises for the restaurant can be rented or built on your own. The second option is more expensive, but more profitable if there are sufficient own investments or there are no suitable areas in a particular city. We will rent the premises for our calculations. To calculate a suitable area, you need to estimate the number of places and multiply by 5 m2. (in accordance with the legislation of the Russian Federation).
Let's say the establishment is small, with 30 seats. That is, the hall will require 150 m2, plus production facilities - at least 100 m2. Additionally, in the hall we also need an area to accommodate a small stage. In total, the required area for our restaurant will be 300 m2.
According to the chosen target audience, which prefers traditional interior decoration, the interior design will be classic. But there will be no dance floor in the restaurant.
Additional services.
In addition to catering, the institution, according to the ready-made business plan, will conduct corporate events and arrange children's parties.
The main feature of the restaurant will be the performance of live classical music; two monitors will also be installed, where it is planned to show old films from world cinema without sound. In our restaurant, a performance of dancers (such as a variety show) is planned, you can arrange fashion shows, hold competitions for various topics(for example, singing).
Renovation work.
According to the norms of the SES, the room must have an appropriate finish, a ventilation system, air conditioning, a sewage system, hot and cold water supply. All the standards required by law can be found in the relevant service. Moreover, without all the necessary measures, the restaurant will not be able to obtain a sanitary passport, as well as permits from Rospotrebnadzor and the State Tax Service.
The range of repair work includes:
- Architectural and design events:
- Electrician;
- Installation of air conditioning and ventilation systems, hot and cold water supply;
- Sewerage;
- Finishing work;
- Installation of television, video surveillance, alarm.
Purchase of equipment and inventory.
To prepare dishes from the menu, you will need professional equipment, including stoves, refrigerators, display cases, cutting devices and other specific items, dining and tea sets for clients, glasses for various drinks, serving items, dishes for cooking and other kitchen and household equipment.
Additionally, you need two LCD TVs, video surveillance and alarm equipment, equipment for performance musical compositions(microphones, sound amplifiers, speakers, turntable, etc.)
Each of the listed equipment must be included in the restaurant's business plan with calculations by item of expenditure.
Staff.
The more elite the institution is planned, the greater the responsibility for the selection of employees. The number of employees must include:
- Administrator (it can also be the owner);
- Chef;
- Chefs;
- Cleaning woman;
- Cloakroom attendant;
- Waiters.
This is just the bare minimum. With the development of business, it is desirable to increase the number, and narrow the specialization. For example, divide the cooking process into stages from preparation to ready meals and allocate for each hotel employee. It's good if the chef has a deputy (sous-chef).
When proposing specific dishes, say, from Japanese or Korean cuisine, it is recommended to provide for a separate person who prepares just such a type of food.
Registration of activities.
To begin with, as in any business, you need to register entity LLC or individual entrepreneur and receive a document on entering the institution into the register.
The next step is to obtain a whole range of permits:
- Coordination of the business project of the restaurant in Rospotrebnadzor and the fire service;
- Obtaining a SES passport on compliance with all declared standards, a license for the sale of alcoholic beverages and documents for advertising signs.
If you need to redevelop the premises, you will have to "negotiate" with the local architecture, State Border Service, Housing Inspection and other authorities.
Advertising.
- Production of signs and other advertising structures located near the establishment;
- Development and printing of brochures with special menus, promotions and inverse offers, and, of course, contacts and directions.
Payback calculation.
Let's go directly to the financial part of our business plan. An example of calculation for a restaurant will be presented below. But first, let's define the main ways of movement of the commodity-money flow.
There are only three links in the chain: suppliers, the restaurant itself and customers:
- Suppliers organize the sale of their products to the restaurant;
- Facility chefs prepare dishes from the received products; alcoholic drinks are either poured into glasses, or cocktails are additionally interfered with;
- Visitors place an order and pay with money that goes to the restaurant's account;
- Suppliers receive their money for the shipped products by bank transfer from the restaurant.
Here is such a simple scheme well shows the principle of operation of a catering establishment.
It must be remembered that opening a restaurant is not a quick matter. It may take from six months to two or more years. It all depends on your knowledge, the knowledge of your lawyers. Let's calculate the planned initial costs:
- Registration of activities - 300 thousand rubles;
- Premises design and technical project - 50 thousand rubles;
- Repair of premises and installation of air conditioning and ventilation systems, sewerage and other activities - 1 million rubles;
- Purchase of equipment and inventory - 2 million rubles;
- Furniture purchase - 500 thousand rubles;
- Purchase of food products and alcoholic beverages - 100 thousand rubles;
- Sign - 20 thousand rubles.
Let's summarize all the data in the table, adding the initial investments with working capital for the first two quarters of business.
Current expenses. The main expenses of the company are rent, staff salaries, utilities, taxes, food and alcohol expenses, advertising and other expenses. Others include the purchase of detergents, the cost of garbage disposal, deratization, disinfection, bank services. When considering this cost item, one should not forget about the rates of operational losses.
Let's move on to determining revenue. There are 30 seats in our restaurant. For example, the first time the room will be filled up to 100% at lunchtime (business lunch) from 12 to 15 hours and 50% in the evening from 18 to 22 hours, after six months lunch 300%, evening 100%. Our restaurant's markup is 200%.
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Total revenue |
Comparing the projected revenues and costs, we will determine the projected net profit.
According to our calculations, in order to launch our restaurant, in addition to the funds listed above for repairs and equipment, working capital will be required in the amount of about 1.7 million rubles. Free working capital will appear only six months later, after the launch of the restaurant.
The payback in our calculations was 17 months.
A few secrets for those wishing to do the restaurant business.
No matter how promising a ready-made restaurant business plan with calculations looks, in each case it is necessary to consider the project separately. Start with an idea and analysis of the market situation, since the characteristics of a particular territory can play a significant role in obtaining projected profits.
For example, you can save a lot without including bar drinks in the menu at all, presenting the concept of a restaurant as “free from alcohol”. Most likely, this will attract those who strongly refuse such drinks, among them many women, students and the elderly. On the other hand, you will lose the main contingent who prefer to drink a glass of wine at dinner.
It is important not to forget that all profit directly depends on how satisfied the client is. With the right "presentation", the establishment in the first days and weeks of opening attracts many visitors who want to see what kind of new restaurant it is. And already at the first impression they will conclude whether they will become yours regular customers and recommend the restaurant to friends or, on the contrary, dissolve "unflattering reviews" about it. Therefore, the level of service, regardless of the circumstances, must always be at its best, as well as the quality of the dishes themselves.
More often it happens that satisfied visitors return to their favorite place quickly enough, that is, the demonstrated example of a restaurant business plan with calculations does not reflect the full picture, but only rather roughly shows the minimum and for how long one can expect. There are examples where such projects started to bring good profits already in the first year.
Conclusion. The restaurant business can be both a winning and a losing business. You cannot open a restaurant based only on your own taste; the market sets its own priorities. Therefore, we remind you once again, study the market, see how your competitors work. Choosing a niche, do not skimp on decoration, equipment, common areas. Remember the saying - the miser pays twice. In this business, if a client left unhappy with the dirt in the toilet, then he will never come back. The last, and probably no less important, is the personnel. If your employees are gloomy and reluctant to accept an order, they don’t know the dishes that are on the menu, they don’t know how to talk about everything tasty and at the same time, smile friendly, don’t treat the client as a long-awaited guest, then no expensive renovation and interior will not return the client.
Before you start writing a restaurant business plan, you should determine the purpose of this document- whether you will use it only for yourself or provide this information to your partners, or potential investors. The business plan below will help newcomers to the restaurant business to correctly understand the essence of this stage on the way of project implementation.
The main issue of any business plan is the topic of optimal and correct distribution of finances. However, every restaurateur must take into account other important aspects:
The business plan of a restaurant reflects only real facts (one of the most common mistakes is a significant embellishment of existing facts, for example, incorrect calculation of the number of potential audience, etc.);
All costs are described in as much detail as possible (all calculations reflect the real situation, and do not represent possible prospects);
Any business plan is a "rolling planning" (the market cannot be stationary, prices, consumer preferences change, new goods and services appear, which is why planning is systematic, and sections of the business plan change in accordance with current factors).
Here is an example of an algorithm that a restaurateur can use when drawing up a business plan for his establishment. The mandatory sections in this case are:
Title page (name, address of the restaurant, names of founders and their details, cost of costs and essence of the project);
Introductory part (summary, which reflects the general conclusions of the business plan);
Detailed description of the restaurant (technical data, opening hours, location of the restaurant, etc.);
The organizational plan of the institution (the need for personnel, the estimated staffing table and job descriptions personnel, the procedure for interaction between staff units);
The production plan of the restaurant (all information about the production process in the institution is reflected, this section also describes the features of the restaurant menu);
The financial plan of the restaurant (sources of funds, their payback schedule, profit and loss forecast);
Risk insurance;
Introduction.
1. Organizational plan.
1.2. Restaurant demand and load.
1.4 Basics of calculation.
1.5 Determination of the average selling price, the size of the trade margin.
2. Investment plan.
2.1 Investment volume.
2.3.1 Technological equipment.
2.3.2 Investments in the automation system.
2.5 Funding for the project.
3. Financial plan.
4. Investment efficiency.
5. Risk analysis.
Introduction.
This example of a business plan was prepared by the specialists of the Restaurant Project website for informational purposes only. The information presented in the material was obtained from sources that, in the opinion of our specialists, are reliable.
The Retsoran project is not responsible for losses, damage caused as a result of the use of the information of this concept by third parties, for the consequences caused by the incompleteness of the information provided and the risks associated with doing business.
The calculated part of the business plan.
Basic option: a restaurant located in one room.
Second option: a chain of restaurants.
Input parameters for the project.
1. Planned number of points: one or several;
2. City of business creation: St. Petersburg;
3. Features of the business project: the presence of its own production workshop;
4. Objects of business creation:
Restaurant 250 sq.m. (rented area), estimated number of seats 100 (conditionally);
Several restaurants with an area of 250 sq. m with an estimated number of seats 100 conditionally;
Production workshop 50 sq.m.
5. Planning term: 1 year;
6. Planning currency: Russian ruble;
7. Estimated time for starting a business: January 2013.
1. Organizational plan.
1.1. Personnel and payroll.
In the sphere of the restaurant business, a lot depends on the staff of the institution. Their professional level, correct behavior, individual approach to each client are the guarantors of a good reputation of the restaurant.
For the successful development of a business, it is necessary to form a real team that will act for the good of a common cause. To begin with, you need to select staff who, at the first stage of the establishment's work, will be able to draw attention to him, helping to form positive feedback about the new project. And then, as the activity develops and expands, it will be necessary to train employees, improve their qualifications.
I would like to dwell in more detail on the key employees of the restaurant, the requirements for their qualifications and the main tasks in their work.
Restaurant manager.
The restaurant manager is a key figure in the establishment. The success of the restaurant will largely depend on the professionalism of the future project manager. This should be an established restaurant executive with experience in start-up restaurants.
Main current tasks:
Implements the implementation of the current tasks of the development of the restaurant;
Deals with the selection of staff of the institution, its rewards and penalties;
Carries out financial control over the activities of the restaurant in accordance with the adopted budgets;
Interacts with supervisory services;
Creates corporate culture and traditions.
The chef of the restaurant.
The main task of the chef is to control production processes taking place in the restaurant kitchen. He reports directly to the Restaurant Manager. One of the main duties of the chef is the formation of the menu, preparation of dishes and control over the observance of technology.
Subordinate to him is the staff of the procurement shop; The chef is responsible for the safety of materials and equipment used in the cooking process.
As part of his duties, the chef is responsible for properly addressing the following issues:
Monitoring compliance with the rules of cooking in accordance with technology and calculation;
Purchase of new and replacement of out-of-order equipment, inventory; purchase of products and control over their use;
Training of new personnel, personnel control, shift management;
Monitoring compliance with sanitary and hygienic standards and safety regulations.
Line chef and pre-cook chef.
The speed and quality of cooking in the restaurant kitchen largely depends on these employees. The line chef and the pre-cook chef must be able to handle not only kitchen appliances, but also the equipment that is equipped with the kitchen and the procurement department.
The pre-cook chef cuts food for cooking, he must do his job not only with high quality, but also as quickly as possible.
The line chef monitors and performs the final stage of cooking in the restaurant kitchen.
Head waiter, hall administrator.
Such employees are the main persons in shaping the impression of visitors about the institution.
The main task of the head waiter is to meet visitors; as a rule, a man is chosen for this position. In this case, external data play an important role.
Waiters and bartenders.
These employees are key figures in the restaurant hall. Waiters and bartenders provide customer service. The level and quality of service in the establishment depends on these employees. Waiters and bartenders should have as much information as possible about restaurant menu items.
Chief Accountant.
One of the key figures in the restaurant. The main tasks of the chief accountant of the restaurant business:
Financial statements;
Management reporting;
Optimization of tax payments;
Monitoring the execution of the budgets of the BDR, BDDS;
Control over receivables and payables of the restaurant;
Relations with banking structures.
Table 1.
Staffing table (basic version of a business plan).
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Name positions |
Note |
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Administrative and management personnel |
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Restaurant manager |
% from net profit |
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Ch. accountant |
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Chef |
% from kitchen turnover |
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Hall administrator |
% from proceeds |
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Production (blank shop) |
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Line chef |
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Precooking chef |
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Waiters |
% from proceeds |
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"End-to-end" business processes of the restaurant:
Restaurant process management, staff performance assessment;
Accounting support of the restaurant's work: internal and external reporting;
Technical, operational, service issues at work;
Security issues and counteraction to theft and theft of goods and materials;
Procurement shop business processes;
Purchase of goods (raw materials) for production;
The process of production of semi-finished products and blanks for cooking;
Logistics between production and restaurant activities.
Now we will more clearly distribute the performers of the aforementioned business processes. The processes in the kitchen and in the procurement shop will be performed directly by the employees of these departments. As for the "end-to-end" functions of the restaurant, some of the business processes are supposed to be outsourced, namely:
Selection and training of personnel;
Technical, operational, service issues in the work of the restaurant;
Security issues and counteraction to theft and theft of goods and materials.
1.2 Demand and load of the restaurant.
It is very important at the design stage to correctly assess the future attendance of the restaurant, based on time intervals and days of the week. When assessing attendance for the first three months, the experts of the Academy of Restaurant Business were guided by:
Competitive analysis of existing restaurants;
Own experience in restaurant management;
Seasonality of this segment of the catering business;
Table 2.
Restaurant traffic forecast for the first three months of operation (with an estimated maximum traffic of 750 people / day.)
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January |
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Days of the week, hour |
After 22:00 to close | |||||
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Monday | ||||||
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Tuesday | ||||||
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Wednesday | ||||||
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Thursday | ||||||
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Friday | ||||||
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Saturday | ||||||
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Sunday | ||||||
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Total (weeks) | |
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Average attendance (day) | |
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February |
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Days of the week, hour |
After 22:00 to close |
Estimated number of visitors per day |
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Monday | ||||||
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Tuesday | ||||||
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Wednesday | ||||||
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Thursday | ||||||
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Friday | ||||||
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Saturday | ||||||
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Sunday | ||||||
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Total (weeks) | |
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Average attendance (day) | |
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March |
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Days of the week, hour |
After 22:00 to close |
Estimated number of visitors per day |
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Monday | ||||||
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Tuesday | ||||||
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Wednesday | ||||||
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Thursday | ||||||
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Friday | ||||||
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Saturday | ||||||
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Sunday | ||||||
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Total (weeks) | |
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Average attendance (day) | |
Picture 1.
1.3 Determination of the value of the average check.
Restaurant traffic growth chart.
We will consider this issue in connection with sales by menu categories, the value of the production cost for each category, the level of mark-up by menu categories in paragraph 1.5.
1.4 Basics of calculation.
Let's consider what aspects the accounting and calculation system consists of in the work of the restaurant.
When creating a menu, the area of responsibility of the chef and accountant-calculator includes:
1. Availability of the Collection of recipes and loss rates.
2. The procedure for drawing up technological maps:
The concept of gross and net in costing;
Cold processing of products (depending on the season);
Heat treatment of products;
Heat treatment methods;
Dependences of the rate of loss on the selected method of heat treatment.
3. The procedure for drawing up calculation maps based on technological maps.
4. Development and approval of dishes for new and specialties.
5. Rules for using the Collection of recipes:
Calculations of vegetable loss rates;
Calculations of the norms of losses of cereal products;
Calculations of the norms of losses of meat, offal, poultry ;;
Calculations of fish and seafood loss rates;
Calculation of the rate of loss of gastronomic products;
Calculations of the norms of losses for flour and confectionery products.
6. Pricing in public catering:
The concept of price and calculation;
Collection of recipes for dishes, culinary and confectionery products;
Calculation of dishes, culinary and confectionery products: modern requirements;
Acts of processing dishes and drawing up technical and technological charts for main dishes.
The area of responsibility of the manager and chief accountant includes:
1. Knowledge of the law of the Russian Federation "On Protection of Consumer Rights";
The order of return, exchange of goods;
Registration of documents on the movement of goods, internal and external;
Waybills, invoices, invoices, reports, cash documentation, including the journal of the cashier-operator, reports;
Cash and non-cash payments, rules for invoicing and execution of payment documents;
2. Business accounting. Business transaction documentation:
The concept of accounting documents, their role and significance.
1.5 Determination of the average selling price. The size of the trade margin.
First, we define the categories of the menu for further analysis.
Fried chicken;
French fries;
Pepsi, carbonated drinks.
This is followed by the stage of determining the level of mark-up for all categories of the menu. Accordingly, the sales prices for all categories are formed. It should be understood that these are the average values for each of the positions. For example, if a line of the same dish consists of 6-8 varieties, the average selling price will be 100 rubles. This means that the cheapest dish can cost, for example, 60 rubles, and the most expensive kind of the same dish can cost 180 rubles.
Table 3.
Determination of the average sales price, cost price by menu categories according to the basic variant of the calculation part.
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Name of the dish |
Ud. Weight (proportion) |
Margin,%, excluding costs |
Sale price, rub. |
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Deep-fried chicken (2-3 positions) | |||||
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Salads (3 items) | |||||
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French fries | |||||
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Tea, coffee (3 types each) | |||||
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Pepsi, carbonated drinks | |||||
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Fruit drinks, juices, mineral water | |||||
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Ice cream. desserts | |||||
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Draft beer (2 types) | |||||
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Pancakes rolls (3 types) |
It should be noted that the average selling prices by category are based on the average prevailing in the market.
More accurate figures can be supplied only after the development of technological and calculation cards for the assortment line.
Table 4.
Determination of the average check level.
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Fried chicken |
From 100 to 120 rubles. |
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From 60 to 100 rubles. |
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From 65 to 75 rubles. |
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From 225 to 295 rubles. |
2. Investment plan.
2.1 Investment volume.
Let's try to bring all categories of investments into one general table and understand the total amount of investments in the project. It should be understood that the total amount of the initial investment consists not only of investments, but also includes working capital before the opening of the restaurant.
Table 5.
The structure of the initial investment in the project.
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Volume (RUB) |
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Construction and installation works | ||
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Business plan | ||
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Concept | ||
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Technological project | ||
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Design project | ||
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Development of corporate identity | ||
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Site creation | ||
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Automation costs | ||
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Initial training of personnel | ||
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Security payment | ||
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Total: Investment | |
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Working capital (based on approximately 30% of the purchase volume of the first month) | |
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2.2 Investment and renovation work.
Let's consider in more detail the composition of construction and installation works. The whole range of works of builders-finishers and contractors is laid here:
Arrangement of walls and partitions;
Heating;
Ventilation and air conditioning;
Water supply and sewerage;
Electricity;
Communication and Internet;
Security and fire alarm.
It is important to understand that it will be possible to speak more accurately about the volume of construction and installation costs only at the stage of concluding lease agreements, when it will be clear what and in what quantity construction “alterations” are required to prepare the premises for doing business.
2.3 Investments for the purchase of equipment.
The main investment item is technological equipment for production. In fact, the quality of the offered assortment, and hence the success of the business project, largely depends on the correct professionally selected equipment.
2.3.1 Technological equipment.
To determine the cost technological equipment The restaurant Project specialists developed a technological project, the result of which is the specification of equipment in the amount of 5 678 776 rubles per 164 kW of electric power (the basic version of the calculated part).
The technological design includes plans for the arrangement of equipment and its specification according to the arrangement by zones, as well as an explanatory note.
Table 6.
Technological operations and equipment offered.
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Technological operation |
Equipment offered |
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Preparation of semi-finished meat products |
Fry top, production LOTUS FTL-78ET Italy |
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Baking confectionery and bakery products |
Convection oven TECNOTEKA KL 864, Italy |
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Deep-fried food |
Pressure fryer, Kocatec PPFE 600, South Korea |
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Making cocktails |
Hamilton cocktail mixer, USA |
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Making ice cream |
Freezer for soft ice cream, Starfood, South Korea |
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Storage of wine and alcoholic beverages |
Wine racks Tecfrigo, Italy |
Separately, it is worth noting that the specification already includes a proposal for furniture in the visitor hall.
2.3.2 Investments in the automation system.
The Restaurant Project experts analyzed the restaurant automation market. The optimal solution might be typical project company "IIKO" specifically for the organization of customer service, as well as a comprehensive proposal for the automation of establishments from the company "Avers Technology".
Comprehensive automation offers:
"Avers Technology" company, complex solution "Expert" system, cost from 200,000 rubles;
Company "IIKO", a complex solution, cost from 200,000 rubles.
The main advantage of the system is the ability to practically online organize and control the stages of production in the procurement shop and sales in the restaurant hall, track internal logistics, and provide financial reporting. In addition, modern automation systems allow you to build accounting taking into account the specifics organizational structure and tax optimization.
2.4 Investments in working capital.
According to the established practice in the restaurant business, even before the opening of the establishment, all major contracts are concluded for all categories of goods from suppliers. By specific categories supplies, it is advisable to conclude exclusive contracts with one reliable and proven supplier partner. For example, in the field of beverage supply. This will bring additional income to everything else.
The main suppliers of the restaurant:
Supplier of meat, fish and seafood;
Supplier of fresh vegetables, salad, herbs;
Beverage supplier;
Supplier of alcoholic beverages;
Tea / coffee company.
It is also worth noting that when signing partnership agreements with suppliers, you can achieve additional bonuses for the company, for example, beverage suppliers, as a rule, supply the establishment with branded inventory and tableware.
Since in restaurant practice for many positions they use the relevance of a supply agreement with the terms of a deferred payment for 7/14/21 days, invest before opening in working capital it makes sense no more than 30% of the total cost of food and drinks for the first estimated month of work.
2.5 Funding for the project.
An important point in creating a restaurant is not only the availability of the necessary financial resources in itself ( own funds or involved), but also a full understanding of the participants in the process of observing the sequence of stages of work and organizational measures, and, accordingly, the stages of financing the process of launching a restaurant.
Stage 1. "Ideological, pre-design" stage.
The stage of the birth of all ideas and desires. A concept is developed, then business planning, all risks and opportunities are assessed.
Stage 2. “Design: Search for the required equipment; conclusion of contracts with partners - suppliers and contractors ”.
Engineering stage, technological design premises. Creation of a design project and implementation of the concept. Search for partners-suppliers of equipment, negotiation processes on the terms of supplies and payments. Conclusion of contracts. Search for contractor partners for all types of construction and installation work.
Stage 3. "Implementation of construction and installation work in accordance with the design project and delivery, installation of equipment at the facility."
Stage 4. “Stage of setting up and launching a restaurant”.
Arrangement of all necessary furniture and interior items, adjustment of restaurant automation, installation of cash registers, briefing and initial training of personnel.
Table 7.
Financing stages and terms of execution of investment activities for launching a restaurant (according to the basic version of the calculated part).
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Volume (RUB) |
Funding stage |
Month of final implementation of the enterprise |
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Construction and installation works | ||||
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Business plan |
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Concept |
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Technological project |
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Establishment and maintenance of the restaurant kitchen |
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Design work(heating, ventilation, air conditioning, water supply, sewerage, electrical equipment) |
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Design project |
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Equipment (according to the Technological Design) |
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Bar counters, signs, decoration |
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Bar equipment, dishes, inventory |
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Development of corporate identity |
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Site creation |
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Video surveillance, burglar alarm |
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Inventory, dishes, cutlery for the procurement shop |
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Automation costs |
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Licensing costs and permits |
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Initial training of personnel |
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Selection of a manager and a chef |
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Security payments |
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Total: Investment |
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Working capital (at the rate of approximately 50% of the purchase volume of the first month) |
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Total: initial investment |
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3. Financial plan.
In order to enable the Customer to choose options for creating a restaurant business format, the calculated part of the business plan presents two options:
The first (basic) option: one establishment with production;
Restaurant chain.
3.1 Budget of income and expenses.
In the computational part of business planning, two options for the budget of income and expenses are presented:
1. BDR (detailed) is made separately for an enterprise and a stand-alone restaurant based on the parameters, namely:
Planned average check;
Planned traffic dynamics;
Estimated number of seats.
The rent is calculated based on the average market rates for commercial real estate in St. Petersburg, namely:
2500 rubles / sq.m. for a stand-alone restaurant.
In addition, to understand the dynamics of orders for the main categories of dishes in the budget, a diagram of the daily order of first courses by planning month is presented.
Figure 2.
Diagram of daily orders (according to the basic variant of the calculated part).
2 BDR (forecast) reflects the general picture of the enterprise, taking into account the tax burden during the year. In addition, there is a stock below financial strength relative to the break-even point.
A diagram is presented to reflect the dynamics of net profit.
Figure 3.
Diagram of the dynamics of the net profit of the restaurant's operation for the year (according to the basic variant of the calculated part of the business plan).
3.2 Cash flow budget.
Presented in the calculated part of the business plan. Reflects the situation on the receipt and expenditure of cash and non-cash funds of the enterprise during the year, taking into account the quarterly payment of tax on UTII.
3.3 The choice of the taxation system and the calculation of the tax base.
UTII.
This type of activity in the catering sector falls under the Unified Imputed Income Tax.
Determination of the amount of basic income, according to Art. 346.29 Tax Code of the Russian Federation ::
The amount of basic income for catering enterprises with a hall up to 150 sq. M, 1000 rubles / sq. M.
For St. Petersburg, when calculating UTII, the following parameters are used:
K1 value - deflator coefficient for SPB - 1, 494;
The value of K2 is the coefficient of basic profitability -1.
The tax period is a quarter.
Reporting - the same.
Unified social tax.
From January 1, 2010, Chapter 24 "Unified social tax" is no longer valid ( the federal law dated 14.07.2009, No. 213-FZ). The UST has been replaced by insurance premiums for compulsory pension insurance, compulsory health insurance, compulsory insurance in case of temporary disability and in connection with maternity.
From 01.01.2011 the general rate of the insurance premium is 34% (recall, the rate of the UST is 26%). The distribution is as follows:
For insurance premiums for compulsory pension insurance - 26%;
On insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity - 2.9%;
For insurance premiums in the FFOMS - 2.1%;
For insurance premiums in TFOMI - 3%.
The tax period is monthly.
Reporting - the same.
Personal income tax.
The company calculates and pays personal income tax on a monthly basis, at a tax rate of 13%, according to the salaries declared in " Staffing table».
However, the fundamental point is the fact that the company is just a tax agent, the payers are the employees of the company as individuals. The indicated amount is paid from the salaries declared in the "Staffing table". Therefore, a separate line in the budgets of the BDR and BDDS is not reflected.
Table 8.
4. Investment efficiency.
The larger the investment project and the more significant changes it causes in the results economic activity enterprises, the more accurate should be the calculations of cash flows and methods of assessing efficiency investment project.
Non-discounting methods include the following:
Method based on calculating the payback period of investments (payback period of investments);
Method based on the determination of the rate of return on capital (rate of return on capital);
A method based on calculating the difference between the amount of income and investment costs (one-time costs) for the entire period of use of the investment project, which is known as "Cash-flow" or the accumulated balance of cash flow;
Method of comparative effectiveness of the reduced costs of production;
Option selection method capital investments based on the comparison of the mass of profit (method of comparison of profit).
Discounting is a method of evaluating investment projects by expressing future cash flows associated with the implementation of projects in terms of their current value. The methods of evaluating the effectiveness of investments based on discounting are used in cases of large-scale projects, the implementation of which takes a significant amount of time.
Methods for evaluating the effectiveness of investments based on discounting:
Net present value method (net present value method, net present value method);
Internal rate of return method;
Discounted payback period;
Profitability index;
Annuity method.
The method for assessing the effectiveness of an investment project based on the net present value allows us to take management decision on the feasibility of the project based on the comparison of the amount of future discounted income with the costs required for the implementation of the project (capital investments).
Table 9.
The efficiency of the project in the calculated part (according to the basic version of the business plan)
Table 10.
Determination of key performance indicators, taking into account a 5-year profit forecast (based on the basic version of the business plan).
Table 11.
Efficiency of the project in the calculated part (according to the option: stand-alone restaurant + production).
5. Risk analysis.
5.1 Qualitative risk analysis.
The risk probability assessment determines the likelihood of occurrence of each specific risk. The impact of risk assessment examines the potential effect, both positive and negative, on one or more portfolio objectives.
Tools:
Interviewing technique;
Probability distribution;
Probability and Impact Matrix;
Financial analysis tools;
Assessment of risk trends;
Checking project proposals;
Assessing the accuracy of the data.
The task qualitative analysis risk is the identification of sources and causes of risk, projects in the implementation of which there is a risk, that is:
Identification of potential risk areas;
Identification of risks associated with the activities of the enterprise;
Predicting the practical benefits and possible negative consequences of the emergence of the identified risks.
The main goal of this stage is to identify the main types of risks affecting financial and economic activities.
5.2 Quantitative risk analysis.
At the stage of quantitative risk analysis, the numerical values of the values of individual risks and the risk of the portfolio as a whole are calculated. Possible damage is also identified and a cost estimate is given from the manifestation of risk and, finally, the final stage. quantify is the development of a system of "anti-risk" measures and the calculation of their cost equivalent.
Quantitative analysis can be formalized, for which the tools of probability theory, mathematical statistics, and the theory of operations research are used. The most common methods of quantitative risk analysis are statistical, analytical, method expert assessments, method of analogs.
Statistical methods ;;
Analytical methods;
Expert assessment method;
Analog method.
Carrying out a risk analysis for the projected restaurant:
The risk assessment for the project was carried out by expert means, as a result of which it was possible to identify a number of industry risks inherent in the public catering market.
The assessment methodology is as follows:
Assessment of the likelihood of risk occurrence:
0 - the risk is insignificant;
25 - the risk is most likely not realized;
50 - nothing definite can be said about the occurrence of the event;
75 - the risk is likely to manifest;
100 - the risk is likely to materialize.
Factor weight:
0.100 is the most significant;
0.055 - average significance;
0, 010 - low significance.
The results of the assessment are presented in the table.
Table 12.
Potential risks of the projected restaurant.
|
Risks / milestones |
Assessment of the likelihood of risk realization |
Factor weight |
Integral risk assessment |
|
Investment phase |
|||
|
Discrepancy between forecasted and actual volumes material resources | |||
|
Exceeding the planned costs and an increase in the cost of the project | |||
|
Underfunding of the project | |||
|
Delay in the completion of work on the launch of the project | |||
|
Limited availability of energy, building materials, transport, raw materials | |||
|
Limited availability of work resources, management personnel contractors | |||
|
The attitude of local authorities and residents | |||
|
| |||
|
Operational phase |
|||
|
Credit risks 1,375 |
|||
|
Non-fulfillment of obligations by partners, shareholders, investors | |||
|
Default by suppliers | |||
|
Non-fulfillment of obligations by insurers | |||
|
Market risks | |||
|
Possible changes in the cost of raw materials, materials, equipment, finished products | |||
|
Changes in taxes, duties | |||
|
Decrease in purchasing power of the population | |||
|
Operational risks | |||
|
Errors in the processes of conducting transactions and settlements on them, their accounting and reporting | |||
|
Changes of personnel and the departure of the head | |||
|
Loss of trust in the institution | |||
|
Fraud, abuse, theft | |||
|
Equipment malfunctions | |||
|
External influences (crime, terrorism) | |||
|
Other risks |
|
||
|
Unfavorable development of the economic situation, loss of competitiveness | |||
|
Wrong choice of product line | |||
|
Conflict of interests of project participants | |||
|
Legal errors in the implementation of the project | |||
|
Violations of the law establishing documents | |||
|
Illegal methods of struggle from competitors | |||
|
Potential conflicts with government, supervisory and prudential authorities | |||
|
Total sum of factors |
|
| |
|
|
|
Overall risk score (%) | |
Table 13.
Risk prevention methods.
|
Operational risk name |
- Capital investments: 4 400 000 rubles,
- Average monthly revenue: 1,670,000 rubles,
- Net profit: 287,000 rubles,
- Payback: 24 months.
Target: calculating the feasibility of investing in the opening of a restaurant in a shopping and entertainment center.
Brief description of the project
The restaurant will offer its visitors a wide range of European cuisine. The establishment will have a bar, which will offer a wide selection of drinks, alcoholic and non-alcoholic cocktails.
- The total area of the institution: 385 sq. m
- Production area: 180 sq. m.
- Visitor premises area: 205 sq. m
- Personnel: 14 people per shift
- Number of seats: 60
Initiator of the project
Performer this business The restaurant's plan is IE Smirnov A.G., who has been an entrepreneur since 2009, the main activity is catering services (owns 2 catering outlets on a leasehold basis).
Justification of the project
In g. "N"(population 230 thousand people) on April 15, 2013 it is planned to open a five-storey shopping and entertainment center "Babylon-5", the total area of 12,000 sq. m.
In addition to shops and boutiques, the SEC "Babylon" will house:
- 3D cinema (3 halls),
- fast food zone,
- children's play area.
There are no similar retail establishments in the city "N", in this regard, it is predicted that a significant number of buyers will visit the mall every day (especially on weekends and holidays).
In this regard, the initiator of the project believes that the launch of a restaurant in the food court area is a promising investment.
Product range
- Salads and cold appetizers
- Second hot dishes and hot snacks
- Desserts, ice cream
- Alcoholic and non-alcoholic drinks
The restaurant is located on the fifth floor shopping center(food court area). The warehouse is located on the ground floor of the mall. Food and drinks will be delivered to the kitchen using a freight elevator.
Production facilities include:
- procurement areas (meat-fish and vegetable shop)
- preparatory areas (cold and hot)
- area for washing kitchen and tableware.
- administrative premises
Production areas (workshops) are located according to the sequence of stages of cooking, which completely excludes:
- intersection of flows of raw materials and ready meals,
- dirty and clean dishes,
- paths of movement of workers and visitors.
Opening hours of the restaurant: 12: 00-24: 00
Scheme of movement of commodity-cash flows
Cash flows
Commodity flows
Food Suppliers
(flour, meat, fish, fruits, vegetables, etc.)
IP Smirnov A.G.
Restaurant services
STS, income - expenses, 15%
Restaurant visitors
form of payment: cash and bank terminal.
Suppliers of alcoholic and non-alcoholic drinks and juices.
LLC "Vostok"
Teacher: Smirnov A.G. (100%)
Sale of alcoholic and non-alcoholic drinks and cocktails
STS, income - expenses, 15%
Bar visitors
form of payment: cash and bank terminal
Organizational form and taxation system
Staff
The total staff of the company is 23 people, working in shifts, two in two, 11 people work in a shift.
Labor remuneration system: fixed and premium part. All workers will be officially employed. Social security contributions will be paid from the payroll (from the fixed part).
Project implementation plan
Restaurant opening calendar
| Stage name | Jan.13 | Feb.13 | Mar.13 | Apr 13 | |||
|---|---|---|---|---|---|---|---|
| Registration of activities in the IFTS (IP + LLC) | |||||||
| Conclusion of a lease agreement | |||||||
| Design project order, technical project establishments | |||||||
| Payment for equipment, dishes, inventory, furniture (50% advance) | |||||||
| Registration of a license for the sale of alcoholic beverages | |||||||
| Repair and preparation of the restaurant premises (lighting, ordering signs, decoration) | |||||||
| Recruitment | |||||||
| Final payment for equipment, dishes, inventory, furniture | |||||||
| Installation and installation of equipment | |||||||
| Training | |||||||
| Conclusion of contracts with suppliers for the removal of solid waste | |||||||
| Furniture placement and trial run | |||||||
| Notification of RosPotrebNadzor about the start of activities | |||||||
| Start of activity |
The business owner will control each stage of the restaurant opening. The manager is planned to be hired in February, his tasks will include operational control of the work. It is planned that it will take 3 months for the establishment to open.
Total cost estimate for project implementation
This business plan restaurant with calculations contains the following estimate, which should be taken only as an example for drawing up, the actual figures will depend on your individual situation.
| Expenditure item | Amount of expenses, rub. |
| Registration of activities with the Federal Tax Service Inspectorate, contribution of the authorized capital for LLC, obtaining an alcoholic license, opening a current account | |
| Ordering the design and technical project of the restaurant | |
| Repair and decoration, bringing the premises in accordance with the requirements of RosPotrebNadzor, lighting, sign | |
| Purchase of equipment (kitchen equipment, cash register equipment, distribution line, salad bar, terminal for orders) | |
| Purchase of dishes and household equipment | |
| Purchase of furniture (tables, chairs, hangers, etc.) | |
| Development of technical specifications and specifications for dishes | |
| Purchase of food and drinks | |
| other expenses | |
| Working capital (financing activities before reaching payback) | |
| Total | 4 400 000 |
The total investment in the opening of the restaurant is 4.4 million rubles. This amount includes all necessary costs, including the cost of financing activities to reach self-sufficiency. All investments are made at the expense of the personal savings of the project initiator.
Planned financial performance indicators for 2013 and 2014
Planned budget of income and expenses (BDR) for 2013, in thousand rubles
| 1 sq. 13 year | 2 sq. 13 year | 3 sq. 13 year | 4 sq. 13 year | |
|---|---|---|---|---|
| Revenue (meals + drinks | ||||
| Production cost | ||||
| Implementation at purchase prices (food costs) | ||||
| Gross profit | ||||
| General expenses | ||||
| Salary | ||||
| Social Deductions | ||||
| Communal payments | ||||
| other expenses | ||||
| Profit before tax | ||||
| Taxes (STS) | ||||
| Dividend | ||||
| Net profit |
Planned budget of income and expenses (BDR) for 2014, in thousand rubles
| 1 quarter 14 years | 2 quarter 14 years | 3 quarter 14 years | 4 quarter 14 years | |
|---|---|---|---|---|
| Revenue (meals + drinks | ||||
| Production cost | ||||
| Sale of clothes at purchase prices | ||||
| Gross profit | ||||
| General expenses | ||||
| Salary | ||||
| Social Deductions | ||||
| Communal payments | ||||
| Administrative expenses (communication, internet, cash services) | ||||
| other expenses | ||||
| Profit before tax | ||||
| Taxes (STS) | ||||
| Dividend | ||||
| Net profit |
BDR reflects the actual result of activities. All calculations are made in a conservative way: the amount of revenue is predicted based on the minimum values, the expenditure side, on the contrary, is at the maximum.
Expenditure part
Restaurant expenses consist of the following cost groups:
- General expenses
Cost of sold dishes
The average mark-up for ready meals is 200-300%, for drinks about 70%, coffee, tea 500-700%, desserts and ice cream from 300%.
In the BDR, the weighted average value of 260% was taken for calculations.
General expenses
- Wage personnel (salary + bonus part)
- Social contributions from the payroll (only from the salary)
- Rent
- Communal payments
- Advertising
- Administrative expenses
- other expenses
Visually structured general expenses is presented in the following graph:
The distribution of funds from the customer is clearly shown in the following chart:
For 1 ruble of funds received from the buyer, 37 kopecks is sent to the purchase of products, 49 kopecks to pay general expenses, 3 kopecks to pay taxes and dividends, 11 kopecks are net profit restaurateur.
Cash Flow of the project for 2013 and 2014
An example of calculating the cash flow budget (BDM) for 2013 in thousand rubles.
| 1 quarter 13 years | 2 quarter 13 years | 3 quarter 13 year | 4 quarter 13 year | |
|---|---|---|---|---|
| Purchase of products | ||||
| Investment costs | ||||
| Taxes (patent) | ||||
| Dividend | ||||
Cash flow budget (BDM) for 2014, in thousand rubles
| 1 quarter 14 years | 2 quarter 14 years | 3 quarter 14 years | 4 quarter 14 years | |
|---|---|---|---|---|
| Cash at the beginning of the period | ||||
| Cash flow from the main activity | ||||
| Purchase of products | ||||
| Expenses for current activities | ||||
| Investment costs | ||||
| Taxes (patent) | ||||
| Dividend | ||||
| Financial activity balance | ||||
| Cash at the end of the period |
BDDS shows the financial flow of clients' activities (actual receipt and expenditure of funds). Due to the fact that the buyer pays for the goods after the fact, the receipt of funds coincides with the BDR. Expenditure part predicted similarly to MDR.
Return on investment calculation
- Project start: January 2013
- Started in April 2013
- Reaching operational break-even: May 2013
- Payback Date: December 2014
- Payback period of the project: 24 months.
- Return on investment: 50%.
Addition
If you need a more detailed business plan, check out the BiPlan Consulting offer. Paid and free version, paid contains all the necessary calculations for obtaining a loan and subsidies. ...
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