Coursework - Comparative calculation of the cost of yogurt on the basis of the plant for the production of fermented milk products LLC Onken - file n1.doc. Own business: how to open a barbecue

The production of yogurt is carried out according to the general scheme of the technological process by thermostatic and reservoir methods (see Appendix 2).

Normalized by the content of fat and dry fat-free substances, the mixture is purified, pasteurized and homogenized under the conditions adopted for the production of fermented milk products. It is especially advantageous to homogenize the normalized mixture, as a result of which the milk fat is evenly distributed, and the density of the clot increases and whey is well retained.

The prepared normalized mixture is cooled to 40 - 42 0 C, the starter is added, and then thoroughly mixed. At the moment of readiness, the clot should be sufficiently dense and have an acidity of 60 - 80 0 T. A thoroughly mixed clot is cooled to 18 - 20 0 C and poured into a package with a capacity of 500 g. After that, the yogurt enters the refrigerating chamber with a temperature of 2 - 6 0 C, where it is cooled to 8 0 C.

In the production of yoghurt with fillers, sugar is added to the normalized mixture before pasteurization. To do this, it is pre-dissolved in an equal amount with a hot normalized mixture, filtered and added to milk. Fruit and berry fillers with a thermostatic method of production are added during the fermentation of milk. The mixture is thoroughly kneaded to obtain uniformity and sent for bottling. In order to avoid curdled protein flakes, the fermented mixture with the filler should be poured into the package within 30 - 40 minutes.

Comparison of the possible volume of sales with the production capacity of the enterprise, allows you to predict the volume of production until 2010 (table 3.).

Table 3

Manufacturing program

Year		Name of production
Year		yogurt "BODRY" with cherry 2.5% m.d.l.	Estimated price increase
2008	Price per kg, rub.	27,419124
	Output volume in tons	20
		548,38248
2009	Price per kg, rub.	27,272462	1,08
	Output volume in tons	25
	The cost of production in thousand rubles.	681,81155
2010	Price per kg, rub.	27,540082	1,064
	Output volume in tons	30
	The cost of production in thousand rubles.	826,20246

The production of these products is planned to be carried out on the existing premises of Petrovsky Dairy Plant CJSC. The plant has the necessary equipment for the production of yogurt.

Baths for the preparation of mixtures;
VDP bath for maturation of yoghurts;
bath service area;
Mixture filter;
Packing mechanism;
centrifugal pump.

Suppliers and required raw materials

Since CJSC Petrovsky Dairy Plant has been producing dairy products for a long time, there is no urgent need to find new suppliers of raw materials.

The purchase of raw materials required for the production of yogurt will be made from the main suppliers:

SPK Panfilov,
Studenovsky,
rebirth,
Hope,
Steel,
Peaceful,
KFH "Fregat",
private sector.

The purchase order will be placed in advance to eliminate all possible reasons for the non-delivery of raw materials on time. Its transportation will be carried out on the seller's transport.

After the desired products are delivered to the plant, they will be distributed depending on their shelf life. Part will be stored in a warehouse, the rest in cold stores. It is obvious that all products with a short shelf life will be produced immediately in order to prevent their spoilage and ensure high quality for the future product.

It will be necessary to renegotiate contracts for the supply of additional raw materials for the production of yogurt.

Required raw materials

milk 3.2% fat
skimmed milk
cherry
sugar - sand
sourdough in skim milk.

Let us determine the cost of raw materials and materials for the production of products, taking into account the growth in output and prices (table 4).

The calculation of the need for energy resources is presented in table 5.

Table 4

Calculation of the need for raw materials and auxiliary materials

Name of raw materials and auxiliary materials	Consumption rate per 1 ton	2008			year 2009			2010
		Unit price, rub	Costs, thousand rubles		Unit price, rub			Unit price, rub
		Unit price, rub	For 1 ton	For the entire volume (20 tons)	Unit price, rub	For 1 ton	For the entire volume (25 tons)	Unit price, rub	For 1 ton	For the entire volume (30 tons)
Raw material 1. Milk 3.2% fat	680	7	4,76	95,2	7,56	5,1408	128,52	8,0438	5,4697	164,0935
2. Skimmed milk	120	6,5	0,78	15,6	7,02	0,8424	21,06	7,4693	0,8963	26,8894
3. Fruit (cherry)	80	20	1,6	3,2	21,6	1, 7 28	43,2	22,9824	1,83859	55,15776
4. Sugar - sand	70	18	1,26	25,2	19,44	1,3608	34,02	20,684	1,44788	43,4364
5. Skim Milk Sourdough	50	10	0,5	10	10,8	0,54	13,5	11,4912	0,57456	17,2368
TOTAL RAW MATERIALS	1000		8,9	178		9,612	240,3		10,227	306,81
Auxiliary materials 1. Packing "PURE - PAK"	2	1	2	40	1,08	2,16	54	1,14912,	2,29824	68,9472
TOTAL AUXILIARY MATERIALS	2	1	2	40		2,16	54	1,14912	2,29824	68,9472
PRICE INDEX					1,08			1,064

Table 5

Calculation of the need for energy consumption and fuel and lubricants

Name	Consumption rate per 1 ton	2008			year 2009			2010
		Unit price, rub.	Costs, thousand rubles		Unit price, rub.	Costs, thousand rubles		Unit price, rub.	Costs, thousand rubles
		Unit price, rub.	For 1 ton	For the entire volume (20 tons)	Unit price, rub.	For 1 ton	For the entire volume (25 tons)	Unit price, rub.	For 1 ton	For the entire volume (30 tons)
1. Electricity, k W / h. Price index	0,80	1,2	0,96	19,2	1,2912 1,076	1,03296	25,824	1,35705 1,051	1,08564	32,5692
2Natural gas, m 3 Price index	1,02	1,45	1,479	29,58	1,5225 1,05	1,55295	38,82375	1,5971025 1,049	1,6290445	48,871335
TOTAL ENERGY CONSUMPTION	1,82	-	2,439	48,78	-	2,58591	64,64775	-	2,7146845	81,440535
3. Fuel and lubricants, liters Price index	0,025 (25 liters)	18,5	0,4625	9,25	19,795 1,07	0,494875	12,371875	21,279625 1,075	0,5319906	15,959718
TOTAL	51,82	-	2,9015	58,03	-	3,080785	77,019625	-	3,2466751	97,400253

Table 6

Calculation of the need for personnel

Category of workers	Need, pers.	2008			year 2009			2010
Category of workers	Need, pers.		Annual payroll, thousand rubles	UST (25%), thousand rubles	Average annual salary, thousand rubles	Annual payroll, thousand rubles	UST (25%), thousand rubles	Average annual salary, thousand rubles	Annual payroll, thousand rubles	UST (25%), thousand rubles
1.Basic workers	2	2,4	57,6	14,976	2,568	61,632	16,02432	2,763168	66,316032	17,242168
2.ITR, employees	-	-	30	7,8	-	32,1	8,346	-	34,5396	8,980295
3. Support workers	-	-	25	6,5	-	26,75	6,955	-	28,783	7,48358
4. Maintenance workers	-	-	15	3,9	-	16,05	4,173	-	17,2698	The company currently does not produce this type of product. Table of contents Introduction………………………………………………………………………………..3 Section 1. Summary…………………………………………………………………………4 Section 2. General characteristics of the enterprise and manufactured products………………………………………………………………………………...5 Section 3. Research and analysis of the sales market ..………………………………….8 Section 4.Product characteristics……………..……………………………....11 Section 5. Production plan……………………………………………………….17 Section 6 Financial plan …………………………….………………………….27 Section 7 Plan marketing activities ……………………….................... Section 8. Potential risks…………………………………………………….... List of sources used…………………………………………………

* Calculations use average data for Russia

1. PROJECT SUMMARY

The goal of the project is to open a yogurt bar for the implementation of a range of catering services in a city with a population of over 1 million people. Yogurt bar is positioned as a point of sale of healthy food and drinks.

The target audience of the yogurt bar is people who adhere to the principles of healthy eating, city residents who are trying to maintain health in an urban environment. Mostly, these are young people aged 15 to 35 years. The price segment is medium.

For the implementation of the project, a retail space of 5 sq.m is rented on the territory of the cinema.

Yogurt bars have appeared on the public catering market relatively recently, which opens up prospects for the development of this area. In the period 2011-2013, sales of frozen yogurts increased 6 times and still continue to win over the consumer. Frozen yogurts are a low-calorie alternative to ice cream, which allows them to compete with this product and fit into the concept of a healthy diet.

2. DESCRIPTION OF THE INDUSTRY AND COMPANY

The modern culture of public catering in Russia is actively developing: there is a rapid growth in the number of establishments and a variety of offers, which forms a special interest of Russians in eating out. According to experts, the domestic catering market has growth prospects. According to the results of 2015, the average cost per capita for eating out in Russia amounted to 741 rubles per month, and their share in the overall structure of monthly costs is only 3.6% on average in the country. At the moment, the fast food segment is the driver of the catering market.

Figure 1. Dynamics of the public catering market turnover in 2006 - 2016, billion rubles, % (data from Alfa-Bank and RBC)

One of the current trends in the catering market is healthy food. Google Trends statistics for 2016 shows a significant increase in the popularity of healthy eating queries. Popularization of a healthy lifestyle and proper nutrition dictates its own rules in the catering market. The concept of healthy catering is actively developing, represented by establishments of various formats: smoothie bars, cafes with vegetarian and guilt-free cuisine, and so on. Yogurt bars can be considered one of the segments of healthy fast food. This business model is quite in demand, but not as common as other fast food formats.

In the catering market, yogurt bars are a fairly new phenomenon. For Russian market Frozen yogurt is considered a novelty - for the first time the domestic consumer learned about it in 2008, although in the USA and many European countries this delicacy has been known for several decades. Today, the number of yogurt bars is growing every day, although there is no need to talk about the saturation of the market. The volume of the world market of yogurt bars is about $2 billion, and in Russia this figure is $40 million. In the period 2011-2013, sales of frozen yogurts increased 6 times, and over the past three years, sales of yogurts and identical dairy products have increased by 21%. These statistics testify to the growing popularity of yogurt.

What explains this trend? Firstly, yogurt fits perfectly into the concept of proper nutrition; secondly, frozen yogurt is a low-calorie alternative to ice cream and can compete with it; thirdly, the concept of yogurt bars allows visitors to personally determine the ingredients for a delicacy to their taste; fourthly, depending on the composition, yogurt can be a dessert or a nutritious snack, replacing a full meal; Fifthly, yogurt bars are fast food establishments, the popularity of which is constantly growing.

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In this regard, yogrut bars are assessed as a promising line of business. The benefits of this type of activity include:

High profitability;

Relatively new format in the fast food segment;

Promoting healthy eating;

Low level of initial investments (up to 1 million rubles);

Sufficient area to accommodate a retail outlet 4-6 sq. m.;

The average net profit per month is 100 thousand rubles.

Difficulties that an entrepreneur may face: a direct dependence of the demand for services on the economic situation and the level of income of the population, the selection of qualified employees, paperwork, the activities of regulatory authorities, fierce competition in the industry, low consumer loyalty, who find it difficult to accept novelties in the catering market.

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These parameters determine the investment attractiveness of the business. The opening of a yogurt bar will take into account industry trends and occupy a free niche.

3. DESCRIPTION OF GOODS AND SERVICES

The yogurt bar is positioned as a healthy fast food, and the menu reflects the concept of the establishment. It is based on frozen yogurt with various fillings (fruits, muesli, nuts, syrups, etc.). Because frozen yogurt is a seasonal item, most popular during the summer, items such as sandwiches and drinks have been added to the menu to support off-season sales.

Table 2 shows an exemplary range. The menu of the yogurt bar is quite diverse and can be updated over time in accordance with the taste preferences of consumers. The “yogurt parfait” position deserves special attention, allowing visitors to choose the ingredients for the delicacy on their own. When developing a menu, consider the variability in the use of ingredients in order to avoid spoilage of products.

Table 2. Approximate assortment of a yogurt bar

Production is carried out in-house using only natural high-quality ingredients. The yogurt base is purchased from a separate supplier and frozen using special equipment. Dairy and juice drinks are not prepared in advance, since the maximum sale time for such products is a maximum of 4 hours. Waffles are baked to order. Sandwiches are prepared in advance and reheated before serving. The maximum order preparation time is 10 minutes. Purchases of products are carried out periodically to supply the production with fresh ingredients.

4. SALES AND MARKETING

The target audience of the yogurt bar is people who adhere to the principles of healthy eating, city residents who are trying to maintain health in an urban environment. The target audience, advantage, is young people aged 15 to 35 years. The price segment is medium.

One of the important points when opening a yogurt bar is the preparation and implementation of an effective marketing strategy, which should include: developing the name of the institution, its logo and corporate identity; organization advertising campaign(promotions, promotion tools). Since the yogurt bar is a relatively new segment of the market, it is necessary to pay special attention to promoting the concept itself, to tell potential consumers about it.

A catchy and memorable name will allow you to distinguish the institution from the many offers on the catering market. Services for the development of the corporate identity of the institution will cost an average of 10,000 rubles. A catchy, attention-grabbing sign or island showcase design will cost about 20,000 rubles.

To promote a yogurt bar, you can use various marketing tools: installation of billboards and signs; distribution of business cards, flyers or booklets with menus; Internet, media and radio advertising; participation in food exhibitions and fairs; loyalty programs, promotions; sponsorship participation in mass cultural projects; conducting sweepstakes.

In this case, advertising will be effective in social networks youth oriented. Within the framework of social networks, you can hold a “happy repost” campaign, a “competition contest”, etc. This tool is aimed at attracting an additional audience.

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You can also provide for a "happy hour" promotion - the time during which the institution offers discounts, a special menu, etc. The use of this promotional tool should be subject to the following recommendations:

Planning an action for weekdays;

Increasing the price of the most popular menu items to cover the difference in costs;

Creation of a short and understandable slogan;

Following one group of drinks or food participating in the promotion;

Monitor stock performance.

Thus, catering establishments can use a wide range of promotional tools. It all depends on the target audience, budget and marketing policy of the institution.

Creation and active promotion of a profile in social networks VKontakte and Instagram. 8,000 rubles should be allocated to promote the profile in social networks;

A repost contest designed to spread advertising information among potential consumers. The winner receives a yogurt parfait.

Happy Hour promotion, which takes place on weekdays from 12:00 to 17:00. At this time, it is offered to purchase a lunch combo at a reduced price, or a yogurt parfait with a 30% discount.

Creating a bright showcase design that will attract visitors.

Thus, the costs of 46,000 rubles are laid down for the promotion of the yogurt bar.

However, most the best advertisement for a catering establishment is a quality product and service. If the consumer appreciates the food and service, he will want to return to this establishment again and recommend it to his friends. Therefore, carefully thought out menus, well-trained employees and trusted suppliers are the main success factors.

The expected influx of visitors is 30 people per day, or 900 people per month. The average check is 300 rubles. In accordance with these parameters, the planned revenue is 270,000 rubles per month.

5. PRODUCTION PLAN

Opening a yogurt bar and organizing production involves the following steps:

1) Location. For any catering establishment, a properly selected room plays an important role.

For yogurt bars, you should choose places with high traffic: shopping centers, park areas, embankments, educational establishments, parks, cinemas, etc. The location of the establishment can influence the menu. For example, if a yogurt bar is located near office buildings, then lunch items should be added to the menu - salads or soups. If a yogurt bar is supposed to be located in a park, then diversify the menu with drinks, and in a shopping and entertainment center, provide for desserts.

Since the yogurt bar is a specific catering establishment, the presence of nearby competitors should be taken into account when choosing a location. For a specific format of an institution, proximity to analogues is not allowed - this may adversely affect sales.

To open a yogurt bar, a large area is not required - 5 square meters will be enough. m, which will house a bar counter or "island", equipped with all necessary equipment and an area with several bar stools for visitors.

For the implementation of the yogurt bar project, it is planned to rent a retail space on the territory of the cinema. The trading area is 5 sq. m., rental price - 9000 rubles / month. The outlet is an island-style RMU kiosk. This format allows you to attract more visitors. The kiosk is decorated in bright colors and has a seating area with bar stools where visitors can sit down.

In order to save money, it is planned to purchase a used kiosk worth 30,000 rubles. The costs of 40,000 rubles are laid down for its design and furniture filling. Thus, the cost of arranging the retail space will amount to 70,000 rubles.

2) Format of service and recruitment. At the initial stage, 2 sellers will be required, who will work in shifts. In the future, the possibility of expanding staff to serve visitors is being considered. The seller takes the order and prepares it. The preparation time of the order should be no more than 5 minutes when serving yogurt and no more than 10 minutes in other cases. All menu items, with the exception of sandwiches, are prepared in real time, which emphasizes the usefulness and freshness of the dishes. To supply the necessary ingredients, cooperation with a third party is envisaged. Meals are served in disposable dishes with a company logo.

Requirements for the staff of a public institution:

All employees must have sanitary books with appropriate marks;

All employees before admission to workplace must be instructed, study the safety instructions for operating the equipment.

3) Equipment. Equipment for a yogurt bar is selected based on its range.

The main equipment for a yogurt bar is a freezer, which is an apparatus designed to freeze yogurt and store it. Many yoghurt freezers are also equipped with mixing, fine temperature adjustment, and pasteurization functions. To store various fillers, you will need to purchase a refrigerated display case. Belgian waffles require a special waffle iron.

All list necessary equipment presented in Table 3. In accordance with it, the cost of equipment will be about 315,000 rubles.

Table 3. List of equipment

	Name	price, rub.
	Freezer for yogurt (capacity 32 l/h)
	Freezer display case for fruits and toppings
	Refrigerator
	Waffle iron for Belgian waffles
	Powerful mixer/blender
	Fruit and Vegetable Peeling Machine
	Fridge
	coffee machine
	Microwave
	Kitchen utensils and more
	Cash register
TOTAL		315000

4) Drawing up a menu. The planned assortment is given in paragraph 3 of the business plan. Periodically, it is recommended to add new dishes to the menu or make special offers - this will allow you to keep the accumulated customer base. It is important to provide that for each dish a technological map is drawn up indicating the consumption of products per serving and the volume of this serving. This information is necessary to obtain permission from the SES, as well as to calculate the need for raw materials.

5) Organization of supply. Before opening a yogurt bar, it is necessary to decide on suppliers and establish channels for supplying raw materials. The main requirement for suppliers is the delivery of high-quality and fresh products on time according to the agreed schedule. It is important that all ingredients used meet the requirements of GOSTs.

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

The required amount of raw materials is determined based on the menu, the technological map of the preparation of products and the expected sales volume. It is important that the recipes of the dishes comply with GOSTs or separately adopted specifications.

6. ORGANIZATIONAL PLAN

The initial stage of opening a yogurt bar is registering a business with government agencies and obtaining permits for a catering establishment.

For reference commercial activities an LLC is registered with a simplified taxation system (“income minus expenses” at a rate of 15%). Type of activity according to OKVED-2:

56.10.1 - Operation of restaurants and cafes with a full restaurant service, cafeterias, fast food restaurants and self-service restaurants.

It should be borne in mind that when opening a catering establishment, it may be difficult to obtain permits. To open a yogurt bar, you need to collect the following list of documents:

Sanitary and epidemiological conclusion issued by Rospotrebnadzor;

Assortment list approved in SES;

Permission of the state fire supervision;

The conclusion of the tax inspectorate on the registration of cash registers.

The working hours of the yogurt bar are from 10:00 to 22:00. Based on this, the staffing table is formed. Since the institution is open 7 days a week and 12 hours a day, it is necessary to organize a shift work schedule for all staff of the institution.

In this project, the entrepreneur acts as a manager and accountant, and can also work at a retail outlet during a period of increased demand. He is responsible for hiring personnel, developing marketing policies, supervising the work of personnel, and is also responsible for the supply of raw materials.

Sellers interact with buyers, form received orders, accept payments, prepare orders, and also monitor the cleanliness of the workplace.

Thus, general fund wages is 101,400 rubles.

Table 4 staffing and payroll

	Position	Salary, rub.	Quantity, pers.	FOT, rub.
Administrative
	Director
Trade
	Salesperson (shift schedule)
	Total:			78 000.00 RUB
	Social Security contributions:			23 400.00 RUB
	Total with deductions:			101 400.00 RUB

7. FINANCIAL PLAN

The financial plan takes into account all income and expenses of the project, the planning horizon is 5 years. It is planned that after this period the institution will need to expand its production and product range, as well as open new outlets.

To launch the project, it is necessary to calculate the amount of initial investment. To do this, you need to determine the costs for the purchase of equipment, the initial purchase of raw materials and the formation of working capital, which will cover the losses of the initial periods.

The initial investment for a yogurt bar is 655,000 rubles. The bulk of the required investments are for the purchase of equipment - 48%, the share of expenses for the purchase of raw materials and the working capital fund is 31%, and for the equipment of the retail space - 10%. The remaining items of expenditure account for 11% of the total investment. The project is financed by equity. The main investment cost items are shown in Table 5.

Table 5. Investment costs

	Name	Amount, rub.
The property
	Rent of retail space for the 1st month
Equipment
	Sales area equipment
	Production equipment
Intangible assets

	Business registration, preparation of permits
working capital
	Purchase of raw materials
	working capital

	Total:	655 000₽

Variable costs consist of the cost of ingredients that are used in the preparation of meals. To simplify financial calculations variable costs is calculated based on the sum of the average check and a fixed trade margin of 350%.

Fixed expenses consist of rent, payroll, advertising expenses and depreciation. The amount of depreciation is determined by the straight-line method, based on the useful life of fixed assets in 5 years.

Table 6. Fixed costs

Thus, fixed monthly expenses were determined in the amount of 137,500 rubles.

8. PERFORMANCE EVALUATION

The payback period of the project with an initial investment of 655,000 rubles is 8-9 months. It is planned to reach the planned sales volume on the 4th month of work. The volume of net profit for the first year of operation will be 712,941 rubles. Return on sales in the first year of operation - 18.3%.

The net present value is positive and equal to 392,725 rubles, which makes it possible to speak about the investment attractiveness of the project. The return on investment is 11.7%, the internal rate of return exceeds the discount rate and is equal to 11.9%.

9. POSSIBLE RISKS

To assess the risk component of the project, it is necessary to analyze external and internal factors. External factors include threats related to economic situation in the country, markets. To internal - the effectiveness of the management of the organization. The characteristics of the main risks for this line of business are given in Table 7.

Table 7. Possible risks and mitigation measures

Risk	Effects	Reduction measures
EXTERNAL RISKS
Rising prices for raw materials, unscrupulous suppliers	In the first case, there is a risk of increasing costs and, as a result, the selling price, which may negatively affect demand. In the second case, the risk is associated with interruptions in production.	Competent choice of suppliers and inclusion in the contract of all necessary conditions, which provide for the liability of the supplier in case of their violation
The fall in effective demand	Low revenue	Development of effective loyalty programs, including discounts, happy hours, etc.
Low or no demand	Low revenue, unprofitable	Since the yogurt bar is a specific catering establishment, it is recommended to conduct market research before opening it in order to identify consumer interest in such an establishment. It is also possible to minimize the risk by revising the menu, conducting an active advertising campaign and various promotions.
Reaction of competitors	Dumping, leaving customers to competitors	It is necessary to form your own client base, constantly monitor the market, and have a customer loyalty program
Refusal to provide the lease of premises or increase in the cost of rent	In the first case - the loss of an advantageous place, additional costs when changing location; in the second case, an increase in costs	It is necessary to conclude a long-term lease and choose the landlord carefully
INTERNAL RISKS
Equipment breakdown and production downtime	Additional costs, reduced revenue	Carrying out regular maintenance of equipment in order to maintain its performance
Problems with personnel: low qualification, staff turnover, lack of motivation of employees	Low sales efficiency, negative image of the institution, staff training costs with staff turnover	Careful selection of personnel: employees who meet all requirements should be hired. It is also necessary to provide a system of bonuses for staff
Food spoilage due to low demand, broken storage equipment, improper storage, planning errors	For catering establishments, this risk has an average degree of probability. Food surpluses can arise for two reasons: firstly, due to the low level of sales and the unpopularity of some items on the menu; secondly, due to errors in sales forecasting; thirdly, in case of breakage refrigeration equipment	Competent planning and forecasting, revision of the assortment, exclusion from the menu of unprofitable positions.
Decreased reputation of the institution among the target audience due to errors in management or a decrease in the quality of services	Loss of customers, reduction in revenue	constant monitoring of product quality, receiving feedback from customers of the establishment and taking corrective measures

Ministry of Education of the Russian Federation

Ufa Industrial and Economic College

Calculation of the elements of a business plan for the production of yogurt

COURSE WORK

0601 EBU B-02-81 08 ПЗ

Coursework Supervisor

A.A. Bagdanov

2003

Developed

R.R. Galimova

2003

1. Introduction 2

2. Theoretical part 6

2.1. Company business card 6

2.2. Marketing plan 6

3. Settlement part 8

3.1. Baseline 8

3.2. Production program calculation 8

3.3. Calculation of the needs of raw materials and materials 10

3.4. Organizational plan 12

3.4.1. Calculation of the number of main workers 13

3.4.2. Calculation of the salary of auxiliary workers. fifteen

3.4.3. Wage fund for employees and managers. 17

3.5. Planned cost of goods 19

3.5.1. Raw material costs 20

3.5.2. Calculation of the basic salary 20

3.5.3 Additional wage production workers 20

3.5.4. Contributions to off-budget funds. 20

3.5.5. Calculation of the cost of auxiliary materials 21

3.5.6. Single repair costs 21

3.5.7. Motor energy costs 22

3.5.8. Calculation of depreciation charges. 22

3.5.9. Workshop expenses 23

3.5.10 General production costs 24

3.5.11. Selling expenses 24

3.6. Calculation of profit and profitability 25

3.6.1. Calculation of the cost of products sold 25

Calculation of proceeds from the sale of yogurt 26

3.6.2. Calculation of profit and profitability 26

3.7. Cost planning based on production cost estimates 26

3.8. Risks and guarantees 29

3.9. Financial Plan 30

3.10. Technical and economic indicators of the projected enterprise 31

3.10.1. Labor productivity 32

3.10.2. Costs per 1 ruble of marketable products 32

3.10.3. Return on assets 32

3.10.4. Payback period of capital investments 33

3.10.5. Profit per ruble of fixed assets 33

3.10.6. Average annual output per worker 33

4. Summary 34

List of used literature 35

1. Introduction

The business plan is one of the first summarizing documents for justifying investments and contains aggregated data on the planned range and volumes of products, characteristics of sales markets and raw materials, the need for production in land, energy and labor resources, and also contains a number of indicators that give an idea of the commercial , budgetary, and economic efficiency of the project under consideration and, first of all, of interest to participants - project investors.

A business plan is a document that describes all the main aspects of a future commercial project (enterprise), analyzes all the problems that it may encounter, and also determines how to solve these problems.

A business plan is a necessary tool in market conditions for technical, organizational, economic, financial, and managerial justification of a business, including relationships with banks and investment, marketing organizations, intermediaries, and consumers.

A business plan is the main document on the basis of which partners and investors give money. The business plan should clearly state the following:

what the company does;

what are the goals of the company;

what is the strategy and tactics by which the company will be able 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.

The main goal of business is to make a profit by offering competitive products and services to the market.

A business plan is an objective assessment of the own entrepreneurial activity of an enterprise, a company, and at the same time, it is a necessary tool for the production of products in accordance with market needs and the current situation.

The business plan provides for the solution of the following strategic and tactical tasks facing enterprises, regardless of their functional orientation:

Organizational, managerial and financial and economic assessment of the current state of the enterprise.

Identification of the potential opportunities for entrepreneurial activity of the enterprise, while focusing on the strengths and not hiding the weak.

Formation of investment and project goals of this activity for the project period.

Business card Bashkir yogurt production

Ufa JSC "Gefest"

Our address: RB, Ufa, st. Chernyshevsky, 131

Director: Galimova F.R.

phones:

director: 30-76-84

ch. accountant: 30-10-30

production department: 50-75-37

tel/fax: 51-03-28

Settlement account 20743197753815602003 in OAO Sotsinvestbank, Ufa

to / account 31576843081095301780

The purpose of the project: to substantiate the financial and economic feasibility of yogurt production at Gefest JSC

2. Theoretical part

2.1. Business card of the enterprise

AT modern conditions improvement in product quality is regarded as the most important factor in the growth of the efficiency of social production and the most complete satisfaction of material and socio-cultural needs. Research into the marketing mechanism and distribution channels should help to more accurately determine the cost costs of the firm's marketing products.

When describing the distribution channels of goods, first of all, the need for the participation of intermediaries in the process of promoting goods to the market is substantiated. Formation of demand and sales promotion reflects the four main activities of the enterprise.

To investigate the influence of the main variables on financial and economic indicators, a change study is carried out financial indicators from changing the main input variables. Sensitivity analysis will be carried out in relation to the volume of sales, sales revenue, costs, life.

Manufacture and sale of yoghurt products for general industrial purposes and non-tradable consumer goods;

Commercial operations for the supply of materials, raw materials and semi-finished products.

2.2. Marketing plan

The development of an economic concept reflects the market potential of the project, including the scale and conditions of investment efficiency, prices, ways to enter the market, expected profit, formation of small and medium-sized businesses. Benchmarks in marketing planning include:

sales volume (sales);

profit volumes;

capital investments;

When predicting financial results, the economic and financial side of the project is summarized: net profit received from the functional activities of the enterprise located on the territory and the formation of a tax base for budget revenues, long-term profitability of the business, the time required to balance income and expenses, the marketing strategy includes a targeted study of existing pricing systems and selection based on the analysis of a system adequate to the objective conditions prevailing in the market.

The basis of modern pricing systems is the concept of a contractual price, based on the mutual interests of the participants in the investment process.

The purpose of marketing is to develop a program of actions aimed at ensuring the implementation of the project on schedule at the lowest cost, attracting external investors, and obtaining the maximum profit from a unit of production during its sale or operation.

The marketing strategy is developed on the basis of:

study of the market capacity, its quantitative and qualitative characteristics;

goals and objectives for the development of the program;

planning the relevant work and activities to achieve the goals and fulfill the planned tasks.

3. Estimated part

3.1. Initial data

Table 1.

Initial data for calculations

The name of indicators	unit of change	designation	magnitude
Number of calendar days
Number of holidays
Number of days off
Number of vacation days
Work shift duration
Number of shifts
Loss of time due to shorter working hours
Average labor intensity of production
Number of cars
Percentage of planned increments
Machine performance rate
Workshop area
Absence percentage
holiday days

3.2. Production program calculation

The production capacity of the enterprise is determined by the capacity of the main production units: workshops, participants is determined by the capacity of the main technical equipment: units, installations, groups of equipment, etc.

Production programs

1. Number of working days per year

Dr \u003d Dk-(Dpr + Two) [days], (1)

dr - working days

Dk - calendar days

DPR - holidays

Two - days off

Dr \u003d 365 - (15 + 104) \u003d 246 [days]

2. Regime fund of time

Trezh \u003d (Dk - Two - Dpr - Dotp) x Tcm - Dpred [hours] (2)

Trezh - regime fund of time

Dotp - vacation days

Tcm - shift duration

Pre-holiday days

Treasure \u003d (365 - 104 - 15 - 24) x 8 - 12 \u003d 1764 [hours] (3)

3. Efficient time fund

Tef \u003d Trezh x KRO [hours] (4)

KRO - the coefficient of operating equipment takes into account the amount of planned downtime

Tef is an effective fund of time

KRO \u003d 1 - a / 100 (5)

a - the total percentage of planned downtime

KRO = 1 - 10/100 = 0.9

Tef \u003d 1764 x 0.9 \u003d 1588 [hours]

4. The volume of output in physical terms

B = M x Tef x KRO x Npm [tonnes] (6)

M - number of cars

NPM - machine performance standards

B \u003d 5 x 1588 x 0.9 x 50 \u003d 357300 [tons]

table 2

Productive capacity

Type of machines	Number of machines, pcs	Useful fund of machine time	Total useful time fund, thousand machine hours	Production capacity for the production of products, in thousand pieces



4. Mixture filter
5. Centrifugal pump
TOTAL:

3.3. Calculation of the needs of raw materials and materials

All materials are divided into basic (foreman, laboratory assistant, apparatchik, receptionist) and auxiliary (boiler operator, refrigeration engineer, locksmith, etc.).

The need for basic material resources is calculated on the basis of the production program, the consumption rates of certain material resources per unit of output and material balances. The need for raw materials and materials for the implementation of the production program is determined by the balance method. The balance method allows you to control the output of waste by transitions, bring tasks for the rational use of raw materials to the workplace, determine the amount of costs for raw materials and materials in physical and cost terms.

The value balance makes it possible to determine the cost of raw materials in the cost of production, and also serves as the basis for determining the cost of raw materials in the preparation of production estimates.

Table 3

Raw material balance

Received				Received
materials	Quantity	for 1 unit	Total cost, rub.	finished product	Quantity	for 1 unit	Total cost, rub.
materials		for 1 unit	Total cost, rub.	finished product		for 1 unit	Total cost, rub.


3) whey drinks
4) sour cream

6) skimmed milk
				irrevocable
TOTAL				TOTAL

Methodology for calculating the balance of raw materials

1. Number of percent of finished products

c = 100% -  y [%] (7)

 y - the sum of the percentage of waste

c = 100% - 15% = 85%

2. We determine the amount of mixture for the production of 357300 tons of yogurt

Kc \u003d B x 100% / in [tons] (8)

Ks \u003d 357300 x 100% / 85% \u003d 420353 [tons]

3. Determine the absolute value of each component of the mixture based on its percentage.

Abs zn = Ks x % / 100% [tons] (9)

420353 x 15% / 100% = 63053 [tons]

4. Find the total cost of all materials.

Tot. st = Abs. zn. X C [rub.] (10)

63053 x 7 = 441371 [rubles]

5. Find the sum of the cost of all mixtures

441371 + 210175 + 235400 + 420355 + 453978 + 252212 + 63053 = 2644021 [rubles]

6. Find the amount of waste cost

29424 + 72512 = 101936 [rubles]

7. Determine the net value of the mixture

2644021 - 101936 = 2542085 [rubles]

8. Determine the price of yogurt

2542085 / 357300 = 7 [rubles]

3.4. organizational plan

The main tasks of this section are: planning the number of main and auxiliary workers, developing the staffing table for managers, specialists and technical performers, planning the annual payroll fund.

3.4.1. Calculation of the number of main workers

Table 4

Piecework fund of basic workers

Professions of the main workers	Payroll, people	Tariff rate	Service rate	Performance rate	Piece rate, rub	Annual output

laboratory assistant
Apparatchik
receptionist
TOTAL

Simple piecework salary, rub.	District coefficient	Annual salary fund, rub.	Salary to be issued
Simple piecework salary, rub.		Annual salary fund, rub.	Income tax	Pay in hand

Methodology for calculating the wages of key workers

1. attendance of the shop of workers of the main production, each profession is determined by the formula:

Chyav \u003d M / No x Kcm [persons] (11)

But - the norm of service

Master's chiav = 5 / 1 x 1 = 5 [persons]

2. The number of the payroll is determined by the formula:

Chspis. \u003d Chyav x 100 / 100 - Mon security guard (12)

Mon - the percentage of absenteeism for good reasons (fulfillment of public duties, academic replies, donation, illness) is taken according to the experience of Gefest JSC and is 8%. The main profession is a foreman.

Chspis. masters = 5 x 100 / 100 - 8% = 5 [persons]

3. Determine the rate of production

Nvp = Npm x No [pcs] (13)

Nvyr - production rate

Master's Nvyr = 50 x 3 = 150 [pcs]

4. We determine the piece rate per unit of production

Rsd \u003d St tariff / Nvyr [rub.] (14)

St tariff - tariff rate

Rsd - piece rate

Rsd master = 13.5 / 150 = 0.09 [rub.]

5. A simple piecework wage is determined by the formula:

Z / pl simple sd \u003d Rsd x B [rub.] (15)

B - annual output

Zpl simple sd master \u003d 0.09 x 357300 \u003d 32157 [rub.]

6. The amount of the premium is based on the experience of JSC "Gefest" and is 30% calculated according to the formula:

Pr \u003d S / pl simple sd x% Pr / 100% [rub.] (16)

Pr master \u003d 32157 x 30% / 100% \u003d 9647 [rub.]

7. Determine the regional coefficient

RC \u003d Z / pl simple sd + Pr x 15% / 100% [rub.] (17)

Master's RC = 32157 + 9647 x 15% / 100% = 6271 [rubles]

8. Determine the annual payroll:

Gf zpl \u003d (Z / pl simple sd + Pr + RK) x Chspis [rub.] (18)

Gf salary of the master = (32157 + 9647 + 6271) x 5 = 240375 [rub.]

9. Determine income tax:

Hold-e \u003d (S / pl simple sd + RK) x 13% / 100% [rub.] (19)

Master's hold \u003d (32157 + 6271) x 13% / 100% \u003d 4996 [rub.]

10. The salary on hand is determined by the formula:

W / pl on hands \u003d (Z / pl simple sd + RK) - Hold [rub.] (20)

Salary for the hands of the master = (32157 + 6271) - 4996 = 33432 [rub.]

3.4.2. Calculation of the salary of auxiliary workers.

Table 5

Auxiliary workers wage fund

Support worker professions	Payroll, pers.	Tariff rate	Annual fund of time	Simple tariff salary, rub.
Support worker professions	Payroll, pers.	Tariff rate	Annual fund of time	Simple tariff salary, rub.
Operator
Driver
Electrician
TOTAL

District coefficient	Annual wage fund, rub.	Income tax, rub.	Payroll, rub.
District coefficient

1. Determine the number of auxiliary workers

Chyav \u003d V / N x Trezh [persons] (21)

Operator's number = 357300 / 200 x 1764 = 1 [person]

2. Payroll:

Chsp = Chyav x 100 / 100 - Mon [person] (22)

3. Simple tariff salary is determined by the formula:

Zpl tariff \u003d St tariff x Gf vr [rub.] (23)

Zpl operator tariff \u003d 10 x 1764 \u003d 17640 [rub.]

4. Determine the premiums

Pr \u003d W / pl tariff x 25% / 100% [rub.] (24)

Pr operator = 17640 x 25% / 100 = 4410 [rub.]

5. The regional coefficient is determined by the formula:

RC \u003d (Z / pl + Pr) x 15% / 100% [rub.] (25)

Operator's PR = (17640 + 4410) x 15% / 100% = 3308 [rubles]

6. The annual wage fund for 2003 is determined by the formula:

Gf 2003 \u003d (Z / pl + Pr + Rk) x Chsp [rub.] (26)

Gf 2003 operator = (17640 + 4410 + 33080 x 1 = 25358 [rub.]

7. Income tax is determined by the formula:

Hold-e = Gf 2003 x 13% / 100% [RUB] (27)

Operator retention = 25358 x 13% / 100% [RUB]

8. Salary in hand

Cpl on hand = (Cpl tariff + RC) – Withholding [rub.] (28)

Salary for the operator's hands = (17640 + 3308) - 3297 = 17651 [rub.]

3.4.3. Wage fund for employees and managers.

The initial data for calculating the annual payroll fund for managers and employees was adopted on the basis of the "Staffing" of Gefest JSC.

Table 6

States and funds of executives and specialists

Tariff salary, rub.	District coefficient	Annual payroll 2003	Income tax, rub.	Payroll, rub.
	District coefficient

1. Tariff salary is determined by the formula:

W / pl = St tariff x Gf vr [rub.] (29)

Salary of the director = 30 x 1764 = 52920 [rub.]

2. The regional coefficient is determined by the formula:

RC = Spl x 15% / 100% [rub.] (30)

Director's RC = 52920 x 15% / 100% = 7938 [rubles]

3. Annual wage fund 2003

GF 2003 \u003d (S / pl + RC) x Hsp [rub.] (31)

GF 2003 directors = (52920 + 7938) x 1 = 60858 [rubles]

4. Income tax is determined by the formula:

Hold-e = Gf 2003 x 13% / 100% [RUB] (32)

Director's retention = 60858 x 13% / 100% = 7911 [rub.]

5. Salary in hand

Salary for hands = (Spl tariff + RC) - Withholding [rub.] (33)

Salary for the director's hands = (52920 + 7938) - 7911 = 52947 [rubles]

Table 7

Summary table of states and wage funds for employees

	Amount of workers	Annual payroll	Average salary per person

1. Basic workers
2. Support workers

3. Managers and specialists
TOTAL

1. 17 - 100% x = 10 x 100 / 17 = 59%

2. 734375 - 100% x = 412334 x 100 / 734375 = 56%

3. Determine the average salary for the year

Wed spl \u003d Gf 2003 / number of people [rubles] (34)

Avg salary per year

main workers \u003d 412334 / 10 \u003d 41233 [rub.]

4. Determine the average monthly salary

Avg salary per month = Salary per year / 12 [rubles] (35)

Avg salary per month

Basic workers = 41233 / 12 = 3436 [rubles]

3.5. Planned cost of goods

The cost of production is the current costs of production and sale of goods expressed in cash. The cost price is a qualitative indicator of the work of the enterprise. The calculation of costs is carried out in the input costing, which summarizes the costs of each type of product by assortment and nomenclature. To calculate the species costing, the following initial data is required:

The amount of costs for raw materials and basic materials;

Costs for basic and additional wages;

Social security contributions;

Costs for technological purposes;

shop expenses;

General production expenses;

Business expenses.

3.5.1. Costs for raw materials and supplies

The costs of raw materials and materials are defined in Table 3 "Balance of Raw Materials" and are equal to the net cost of raw materials minus the cost of waste.

Raw material costs = 2542085 - (29424 + 72512) = 2440149 [rubles]

3.5.2. Calculation of the basic salary

The basic wages of production workers are defined in Table 4 "Piece Fund of the Main Workers" and Table 5 "Tariff Fund of the Salary of Auxiliary Workers".

Basic salary = Salary of basic workers - Salary of secondary workers [rub.] (36)

Basic salary = 412334 - 88752 = 323582 [rub.]

3.5.3 Additional wages for production workers

According to the experience of JSC "Gefest" is 11% of the basic salary.

Additional salary = Basic salary x 11% / 100% [rub.] (37)

Additional salary = 323582 x 11% / 100% = 35594 [rubles]

3.5.4. Contributions to off-budget funds.

Deductions to off-budget funds amount to 35.6% of the sum of the basic and additional wages.

Deductions \u003d (Basic salary + secondary salary) x 35.6% / 100% [rub.] (38)

Deductions = (323582 + 35594) x 35.6% / 100% = 127867 [rubles]

3.5.5. Calculation of the cost of auxiliary materials

Table 8

Auxiliary material costs

Z for additional material \u003d annual volume x Nexp / 1000 [rub.] (39)

Z for additional material \u003d 357300 x 65% / 1000 \u003d 232245 [rub.]

3.5.6. Single repair costs

The list of equipment is accepted on the basis of the technological process of obtaining yogurt. The frequency of repairs is 11% of the cost of a piece of equipment.

Table 9

Single Repair Cost Calculation

Name of equipment	Number of pieces of equipment	Repair Frequency	Equipment book value	The cost of one repair	Single repair costs
1. Mixing bath
2. VDP bath for maturation of yogurt
3. Bath service area
4. Mixture filter
5. Centrifugal pump
TOTAL:

1. Cost of one repair \u003d ball cost x 11% / 100% [rub.] (40)

Cost of one repair = 5400 x 11% / 100% = 594 [rubles]

2. W for repairs = quantity x cost 1 repair x frequency [rub.] (41)

W for repairs = 1 x 2 x 594 = 1188 [rub.]

3.5.7. Motor energy costs

The norms of electricity consumption according to the experience of JSC "Gefest" are 25%.

Table 10

Calculation of motor energy costs

Total energy consumption \u003d output x Nac / 100% [rub.] (42)

Total energy consumption \u003d 357300 x 25% / 100% \u003d 89325 [rub.]

Z to move-th energy. \u003d C 1 kWh x total energy consumption. [rubles] (43)

Z to move-th energy. \u003d 89325 x 0.8 \u003d 71460 [rubles]

3.5.8. Calculation of depreciation charges.

Reimbursement of the balance sheet value of fixed assets at the enterprise is carried out by including the amount of depreciation deductions in the cost estimate under the item “Expenses for the maintenance and operation of equipment”.

The rate of depreciation deductions is determined on the basis of the Decree of the Government of the Russian Federation of 01.01.02 No. "On the classification of fixed assets" included in depreciation groups.

Table 11

Name of equipment	Number of pieces of equipment	Book value of one car	Book value of all machines	Depreciation rate, %	The amount of depreciation
1. Mixing bath
2. VDP bath for maturation of yogurt
3. Bath service area
4. Mixture filter
5. Centrifugal pump
TOTAL:

Balance cost of all cars \u003d C per 1 car x number [rub.] (44)

A \u003d Balance cost x Na / 100% [rub.] (45)

A \u003d 5400 x 5 / 100% \u003d 270 [rub.]

The cost item "Expenses for the maintenance and operation of equipment" is complex and includes the following costs:

1. Expenses for auxiliary materials Т-8 232245

2. Costs for a single repair of T-9 7346

3. Expenses for motor energy Т-10 71460

4. Expenses for depreciation of equipment Т-11 2933

TOTAL 313984

3.5.9. shop expenses

According to the experience of JSC “Gefest”, workshop costs amount to 35% of the cost of raw materials and supplies.

Workshop costs = W for raw materials x 35% / 100% [rub.] (46)

Workshop expenses = 2440149 x 35% / 100% = 854052 [rubles]

3.5.10 General production costs

General production

expenses \u003d Shop expenses x 45% / 100% [rub.] (47)

General production

expenses \u003d 854052 x 45% / 100% \u003d 384323 [rub.]

3.5.11. Selling expenses

Table 12

Standard cost estimate

Table 11

Calculation of the value of depreciation calculations

Expenditures	The absolute amount of costs, rub.	Costs for 1 unit of production, rub.
1. Raw materials and basic materials
2. Basic salary of production workers
3. Additional salary of production workers
4. Social security contributions
5. Costs for the maintenance and operation of equipment
6. Shop expenses
7. General factory expenses
Production cost
8. Selling expenses
Full cost

Selling expenses account for 0.3% of the production cost.

The production cost is determined by the sum of all cost items.

Commercial

expenses \u003d Production s / s x 0.3% / 100% [rub.] (48)

Selling expenses \u003d 4172913 x 0.3% / 100% \u003d 12519 [rub.]

Full s / s \u003d Produced s / s + Selling expenses [rub.] (49)

Full s / s \u003d 4172913 + 12519 \u003d 4185432 [rub.]

Z for 1 product = Z for each article / year of issue [rub.] (50)

W for 1 product of raw materials and materials = 2440149 / 357300 = 6.8 [rubles]

Production s / s \u003d 4172913 / 357300 \u003d 11.68 [rubles]

3.6. Calculation of profit and profitability

3.6.1. Calculation of the cost of products sold

The volume of products sold characterizes the participation of the enterprise in the national economic turnover of financial resources and is a fund-forming indicator in the economic activity of any organization. To calculate sales revenue finished products baseline required:

The selling price per unit of the product is taken according to the experience of Gefest JSC, taking into account the price index in 2003

According to the technological process plan, products are manufactured in the first grade, so the grade factor is 1.

Table 13

Calculation of proceeds from the sale of yogurt

3.6.2. Calculation of profit and profitability

Profit is the net income of the enterprise and an important source of the state budget. Profit reflects the difference between sales revenue and full cost.

Pr \u003d RP - full s / s [rub.] (51)

Pr \u003d 4644900 - 4185432 \u003d 459468 [rub.]

Profitability is an indicator of relative profitability expressed in%, characterizes the profitability or unprofitability of each type of product. Determined by the formula:

P \u003d Pr / full s / s x 100% [%] (52)

P - profitability of a unit of product

P \u003d 459468 / 4185432 x 100% \u003d 0.11 [%] (53)

3.7. Cost planning according to production cost estimate

In order to determine the financial stability of the enterprise and form the dependence of profit on the volume of production and sales of products, we calculate the break-even point.

The break-even point is the level of production or sales at which the financial proceeds from the sale cover the costs, providing a minimum level of sales at which there is no loss, but no profit.

The break-even point can be determined by the following indicators:

fixed costs

variable costs

Variable costs per 1 product

Weighted average selling price

The following non-recurring costs are used to calculate fixed costs:

The cost of a milk tanker for the transportation of finished products and the price are taken at the average cost for 2003 and amount to 200,000 rubles.

Obtaining a license for production activities- 650 rubles.

Operating costs for the maintenance of a milk tanker

fuel consumption 10 l per 100 km

the price of 1 liter of A-92 gasoline, i.e. for 1 km 10.3 rubles.

maintenance 16 rubles per 1 km - 369984 rubles.

the cost of tires and other parts - 10 rubles. per 1 km of run - 231240 rubles.

Calculations

The mileage from the enterprise to the sales markets is taken on average - 23124 km.

12 x 120 = 1440 rubles / per year

Administrative expenses stationery and insurance - 1% of the production cost

Administrative expenses = production s / s x 1% / 100% [%] (54)

Admin expenses = 4172913 x 1% / 100% = 41729 [%]

Depreciation of a vehicle, if the service life is 9 years, then the depreciation rate is equal to:

On = 1 / 9 x 100% [%] (55)

On \u003d 1 / 9 x 100% \u003d 11.1 [%]

At the same time: the amount of depreciation deductions is

Value amor-x otch-th \u003d equipment cost / At x 100% [%] (56)

Value amor-x otch-th \u003d 245000 / 11.1 x 100% \u003d 22072 [%]

The purchase of a computer, its cost is 45,000 rubles.

Total fixed costs:

200000 + 650 + 369984 + 231240 + 1440 + 41729 + 22072 + 45000 =

912115 [rub.]

Variable costs are the difference between total cost and fixed costs:

Variable costs \u003d 4185432 - 912115 \u003d 3273317 [rub.]

Variable cost per unit of production is equal to the ratio of the sum of variable costs to the annual production of yogurt.

Per-th cost for 1 prod-th \u003d 1223317 / 357300 \u003d 3.4 [rub.]

3.8. Risks and guarantees

The sequence of work on the assessment and analysis of investment risk:

Identification of the most probable types of risk for the investment object, sources and the moment of their occurrence;

Assessment of possible losses for investors and other project participants;

Development of organizational and economic measures to reduce risk and minimize possible losses.

The table lists the most significant types of uncertainties and risks, as well as measures to reduce potential losses.

Table 14

Risks

Types of uncertainties and risk	Risk Mitigation Measures
1. External economic risk (the possibility of introducing restrictions on trade and supplies, closing borders, changing customs policy).	Selection of alternative sales channels. Creation of a "margin of safety" at the prices of production of goods with unique characteristics.
2. Incompleteness or inaccuracy of information about the financial position and business reputation of the participating enterprises investment project(Possibility of non-payments, bankruptcies, breaches of obligations).	Diversification of activities of enterprises - participants of the project. Insurance of project participants against various risks. Careful selection of project participants. Obtaining recommendations by participants from independent persons, organizations. Examination of audited financial statements for a number of years. Contracts with reliable counterparties with penalties for breach of obligations.
3. Incompleteness or inaccuracy of information about the dynamics of technical and economic indicators, parameters new technology and technologies.	Refusal to finance fundamentally new projects. Avoiding or minimizing the use of new technologies or equipment. Involvement of a designer and contractor with high qualifications and experience in the implementation of contracts with clear conditions and penalties.
4. Fluctuations in market conditions, prices, exchange rates. Wrong choice of markets.	Finishing modern and environmentally friendly projects. "Margin of safety" on ecology, early consultations with relevant services and authorities on environmental issues. Priority for projects with non-waste technology, with the release of an environmentally friendly product. Proven technology, trained personnel and high discipline in production

3.9. Financial plan

financial planning- this is the planning of actions for the formation and use of financial resources, which provide a relationship between income and expenses based on the relationship of indicators and development of the enterprise with sources of financing.

Purpose of financial planning- providing the reproduction process with appropriate financial resources in terms of volume and structure.

For each organizational and legal form of an enterprise, an appropriate mechanism for distributing profits remaining at the disposal of the enterprise is legislatively established, based on the peculiarities of the internal structure and regulation of the activities of the enterprise of the corresponding forms of ownership.

The state establishes the following standards for the distribution of profits, which are fixed in the charter of the enterprise, developed by the relevant departments and approved by the governing body of the enterprise.

Property tax is 2%.

Income tax is 24%.

After paying the established taxes, the profit remaining at the disposal of the enterprise is distributed among the following funds:

Consumption Fund - 30%

Accumulation fund - 40%

Reserve Fund - 30%

Profit from the sale is - 459468 rubles.

Table 15

Profit distribution

Indicators	Rationale
1. Profit from sales
2. Tax on the content of the municipal police		459468 x 1% / 100% = 4595
3. Property tax	2% of property value	245000 x 2% / 100% = 4900
4. Income tax		459468 x 24% / 100% = 110272
5. Profit remaining at the disposal of the enterprise	PR - point No. 2, 3, 4	459468 – (4595 + 4900 + 110272) = 339701
6. Profit distribution	30% off item #5	339701 x 30% / 100% = 101910
7. Consumption Fund	30% of item No. 5	339701 x 30% / 100% = 101910
8. Accumulation fund	40% off item #5	339701 x 40% / 100% = 135880
9. Reserve fund	30% off item #5	339701 x 30% / 100% = 101910

3.10. Technical and economic indicators of the projected enterprise

Technical and economic indicators reflect the entire production activity of the enterprise and are expressed by the following characteristics:

labor productivity;

Costs per ruble of marketable products;

return on assets;

Payback period of capital investments;

Profit per 1 rub. fixed assets

The average annual output per person in monetary terms.

3.10.1. Labor productivity

Labor productivity is the amount of output produced by one worker per hour. Labor productivity is measured in natural (kilograms) units per person per hour according to the formula:

PT \u003d V / h x T [kg per 1 person. per hour] (56)

h - the number of payroll

T - effective fund of time

PT \u003d 357300 / 2 x 1588 \u003d 112 [kg per 1 person. at one o'clock]

3.10.2. Costs per 1 ruble of marketable products

This indicator reflects the costs in kopecks for the manufacture of products per 1 ruble, is determined by the formula:

Z 1 rub. TP \u003d floor s / s x 100% / TP [cop.] (57)

Z 1 rub. TP \u003d 4185432 x 100% / 4644900 \u003d 90 [kop.]

3.10.3. return on assets

The return on assets shows how much production in monetary terms is made for 1 ruble of fixed assets, is determined by the formula:

Fo \u003d TP / Of [rub.] (58)

The cost of fixed assets includes capital investments for the construction of buildings, as well as the acquisition, transportation and installation of equipment, is determined by the formula:

Cap. invest-i \u003d C x S [rub.] (59)

The price of one m 2 in 2003 averages 1715 rubles.

OF = capital investment + book value [rub.] (60)

Capital investment \u003d 1715 x 420 \u003d 7203000 [rub.]

OF = 7203000 + 42380 = 7245380 [rubles]

Fo \u003d 4644900 / 7245380 \u003d 0.6 [rub.]

3.10.4. Payback period of capital investments

The payback period of capital investments is defined as the ratio of the average cost of fixed assets to the amount of profit received from the sale of yogurt.

T payback = FV / PR [years] (61)

T payback = 7245380 / 459468 = 15.7 [years]

3.10.5. Profit per ruble of fixed assets

Profit per ruble of fixed assets shows the efficiency of the use of fixed assets and is determined by the formula:

PR for 1 rub. OF = PR / OF [rub.] (62)

PR for 1 rub. OF = 459468 / 7275380 = 0.06 [rub.]

3.10.6. Average annual output per worker

This quantity of products in monetary terms harvested by one worker per year is determined by the formula:

Fri \u003d RP / Hwd. list [rub. for 1 person] (63)

Fri \u003d 4644900 / 5 \u003d 928980 [rub. for 1 person]

Table 16

Technical and economic performance indicators

The name of indicators	Letter characters	Units	The absolute value of the indicator
1. Labor productivity		kg per person per hour
2. Costs per rub. marketable products	Z for 1 rub. TP
3. Return on assets
4. Payback period of capital investments	T payback
5. Profit per rub. fixed assets	PR for 1 rub. OF
6. Average annual output per employee		rub. / 1 person

4. Resume

The purpose of the section is to give a concise overview of a business proposal that can attract the attention of potential partners and interest existing ones in further cooperation. The executive summary represents the most important infection contained in a business plan. The resume is used as a promotional document sent to a bank, potential investor or interested party.

Goals:

It is necessary to determine the goals of enterprise design depending on the time interval:

Goals, argumentation for the future, can be quite general;

The envisaged goals for the nearest period should be specified;

Show the interconnection of the goals of the state, partners and the enterprise itself with the greatest effect for all interested parties;

Goals should be realistic and measurable, time oriented.

Bibliography

I.V. Sergeev "Economics of the enterprise".

O.I. Volkov "Economics of the enterprise".

T.P. Lyubanov "Business plan - experience and problems".

V.Z. Chernyak "Business planning"

- 64.05 Kb

4. Determine the average monthly salary

Avg salary per month = Salary per year / 12 [rubles] (35)

Avg salary per month

Basic workers = 41233 / 12 = 3436 [rubles]

3.5. Planned cost of goods

The amount of costs for raw materials and basic materials;
Costs for basic and additional wages;
Social security contributions;
Costs for technological purposes;
shop expenses;
General production expenses;
Business expenses.

3.5.1. Costs for raw materials and supplies

The costs of raw materials and materials are defined in Table 3 "Balance of Raw Materials" and are equal to the net cost of raw materials minus the cost of waste.

Raw material costs = 2542085 - (29424 + 72512) = 2440149 [rubles]

3.5.2. Calculation of the basic salary

The basic wages of production workers are defined in Table 4 "Piece Fund of the Main Workers" and Table 5 "Tariff Fund of the Salary of Auxiliary Workers".

Basic salary = Salary of basic workers - Salary of secondary workers [rub.] (36)

Basic salary = 412334 - 88752 = 323582 [rub.]

3.5.3 Additional wages for production workers

According to the experience of Wimm-Bill-Dann JSC, it is 11% of the basic salary.

Additional salary = Basic salary x 11% / 100% [rub.] (37)

Additional salary = 323582 x 11% / 100% = 35594 [rubles]

3.5.4. Contributions to off-budget funds.

Deductions to off-budget funds amount to 35.6% of the sum of the basic and additional wages.

Deductions \u003d (Basic salary + secondary salary) x 35.6% / 100% [rub.] (38)

Deductions = (323582 + 35594) x 35.6% / 100% = 127867 [rubles]

3.5.5. Calculation of the cost of auxiliary materials

Table 8

Auxiliary material costs

Z for additional material \u003d annual volume x Nexp / 1000 [rub.] (39)

Z for additional material \u003d 357300 x 65% / 1000 \u003d 232245 [rub.]

3.5.6. Single repair costs

The list of equipment is accepted on the basis of the technological process of obtaining yogurt. The frequency of repairs is 11% of the cost of a piece of equipment.

Table 9

Single Repair Cost Calculation

Name of equipment	Number of pieces of equipment	Repair frequency	Equipment book value	The cost of one repair	Single repair costs
	1	2	5400	594	1188
	1	1	8900	979	979
	1	2	15300	1683	3366
4. Mixture filter	1	2	3700	407	814
5. Centrifugal pump	1	1	9080	999	999
TOTAL:	5	8	42380	4662	7346

1. Cost of one repair \u003d ball cost x 11% / 100% [rub.] (40)

Cost of one repair = 5400 x 11% / 100% = 594 [rubles]

2. W for repairs = quantity x cost 1 repair x frequency [rub.] (41)

W for repairs = 1 x 2 x 594 = 1188 [rub.]

3.5.7. Motor energy costs

The norms of electricity consumption according to the experience of Wimm-Bill-Dann JSC are 25%.

Table 10

Calculation of motor energy costs

Total energy consumption \u003d output x Nac / 100% [rub.] (42)

Total energy consumption \u003d 357300 x 25% / 100% \u003d 89325 [rub.]

Z to move-th energy. \u003d C 1 kWh x total energy consumption. [rubles] (43)

Z to move-th energy. \u003d 89325 x 0.8 \u003d 71460 [rubles]

3.5.8. Calculation of depreciation charges.

Table 11

Name of equipment	Number of pieces of equipment	Book value of one car	Book value of all machines	Depreciation rate, %	The amount of depreciation
1. Mixing bath	1	5400	5400	5	270
2. VDP bath for maturation of yogurt	1	8900	8900	5	445
3. Bath service area	1	15300	15300	9	1377
4. Mixture filter	1	3700	3700	8	296
5. Centrifugal pump	1	9080	9080	6	545
TOTAL:	5	42380	42380	33	2933

Balance cost of all cars \u003d C per 1 car x number [rub.] (44)

A \u003d Balance cost x Na / 100% [rub.] (45)

A \u003d 5400 x 5 / 100% \u003d 270 [rub.]

The cost item “Expenses for the maintenance and operation of equipment” is complex and includes the following costs:

1. Expenses for auxiliary materials Т-8 232245

2. Expenses for a single repair Т- 9 7346

3. Expenses for motor energy Т-10 71460

4. Expenses for depreciation of equipment Т-11 2933

TOTAL 313984

3.5.9. shop expenses

According to the experience of JSC "Wimm-Bill-Dann", workshop costs amount to 35% of the cost of raw materials and supplies.

Workshop costs = W for raw materials x 35% / 100% [rub.] (46)

Workshop expenses = 2440149 x 35% / 100% = 854052 [rubles]

3.5.10 General production costs

General production

expenses \u003d Shop expenses x 45% / 100% [rub.] (47)

General production

expenses \u003d 854052 x 45% / 100% \u003d 384323 [rub.]

3.5.11. Selling expenses

Table 12

Standard cost estimate

Table 11

Calculation of the value of depreciation calculations

Expenditures	The absolute amount of costs, rub.	Costs for 1 unit of production, rub.
1. Raw materials and basic materials	2440149	7
2. Basic salary of production workers	323582	1
3. Additional salary of production workers	35594	0,1
4. Social security contributions	127867	0,36
5. Costs for the maintenance and operation of equipment	7346	0,02
6. Shop expenses	854052	2,4
7. General factory expenses	384323	1,12
Production cost	4172913	1,68
8. Selling expenses	12519	0,03
Full cost	4185432	11,71

Selling expenses account for 0.3% of the production cost.

The production cost is determined by the sum of all cost items.

Commercial

expenses \u003d Production s / s x 0.3% / 100% [rub.] (48)

Selling expenses \u003d 4172913 x 0.3% / 100% \u003d 12519 [rub.]

Full s / s \u003d Produced s / s + Selling expenses [rub.] (49)

Full s / s \u003d 4172913 + 12519 \u003d 4185432 [rub.]

Z for 1 product = Z for each article / year of issue [rub.] (50)

W for 1 product of raw materials and materials = 2440149 / 357300 = 6.8 [rubles]

Production s / s \u003d 4172913 / 357300 \u003d 11.68 [rubles]

3.6. Calculation of profit and profitability

3.6.1. Calculation of the cost of products sold

The selling price per unit of the product is taken according to the experience of Wimm-Bill-Dann OJSC, taking into account the price index in 2003
According to the technological process plan, products are manufactured in the first grade, so the grade factor is 1.

Table 13

Calculation of proceeds from the sale of yogurt

Name of product	grade	Selling price	Annual output	Revenues from sales
Yogurt	1	13 3.3. Calculation of the needs of raw materials and materials 3.4. organizational plan 3.4.1. Calculation of the number of main workers 3.4.2. Calculation of the salary of auxiliary workers. 3.4.3. Wage fund for employees and managers. 3.5. Planned cost of goods 3.5.1. Costs for raw materials and supplies 3.5.2. Calculation of the basic salary 3.5.3 Additional wages for production workers 3.5.4. Contributions to off-budget funds. 3.5.5. Calculation of the cost of auxiliary materials 3.5.6. Single repair costs 3.5.7. Motor energy costs 3.5.8. Calculation of depreciation charges. 3.5.9. shop expenses 3.5.10 General production costs 3.5.11. Selling expenses 3.6. Calculation of profit and profitability 3.6.1. Calculation of the cost of products sold Calculation of proceeds from the sale of yogurt 3.6.2. Calculation of profit and profitability 3.7. Cost planning according to production cost estimate 3.8. Risks and guarantees 3.9. Financial plan 3.10. Technical and economic indicators of the projected enterprise 3.10.1. Labor productivity 3.10.2. Costs per 1 ruble of marketable products 3.10.3. return on assets 3.10.4. Payback period of capital investments 3.10.5. Profit per ruble of fixed assets 3.10.6. Average annual output per worker 4. Resume Bibliography

Yoghurt is a fermented milk product made from normalized milk, starter microorganisms and fruit additives. Now it is one of the most popular food products among Russians. This, in particular, is indicated by the large actual capacity of the Russian yogurt market and its growth.

Assessment of business prospects

According to forecasts, by 2014 the market will grow by 5% in physical terms. And this is far from the limit. So, if Europeans consume an average of about 20 kg of yogurt per year, then in Russia this figure is lower - only 3-5 kg. Considering that yogurt is a “healthy” product, we can confidently predict an increase in consumption and market growth in the future.

Yoghurt is a consumer-oriented product, i.e. on ordinary citizens. It is bought in a variety of outlets - grocery hypermarkets and supermarkets, supermarkets, ordinary grocery stores, pavilions, markets. At the same time, its features leave a certain imprint on the construction of product distribution channels.

In particular, the relatively short shelf life must be taken into account, requiring the rapid delivery of yoghurt from production to trading network. In this regard, two possible approaches to sales management should be distinguished - through intermediaries and independent sales.

In the first case, you can enter into an agreement with a wholesaler, which will carry out bulk purchases, taking once every 2-3 days the manufactured products directly from the production site, self-pickup. As the advantages of such an organization, it is worth mentioning: firstly, guaranteed sales of products; secondly, the minimum cost of managing it. As minuses - losses in the sale price. Since at least 15-20% of the possible price of yogurt will be a discount for the wholesaler.
Second option - carry out independent deliveries, supplying outlets own products. In this case, the wholesaler's margin will remain at his own disposal. However, additional costs will be required - for the purchase of transport (the same Gazelles), refrigeration equipment for storage, wages for drivers, freight forwarders. As practice shows, independent marketing makes sense with sufficiently large production volumes, at least corresponding to the average business for the production of yogurt.

You also need to take into account that small and medium-sized businesses will not be able to effectively serve all outlets. In particular, direct cooperation with chain operators, which put forward tough conditions for suppliers in terms of assortment, terms and geography of delivery, seems rather problematic.

Technological process

The business idea involves the production of fruit yogurt (homogeneous, without pieces of natural fruit), which will be made from cow's milk of the 2nd grade, sugar and syrups of natural fruits and berries. According to GOST, for its manufacture, milk with a fat content of 3.5-4%, sugar - 5% and solids - 21% is required.

The technological process of making yogurt consists of several operations:

At the first stage, the intake, preparation and purification of the feedstock is carried out by passing the milk through an appropriate filter.
Further, the purified milk is normalized - in terms of fat content - on the separator-normalizer.
Then components and additives are added to the mixture (according to the recipe) and, by dispersion, it is given a homogeneous structure.
Next, the mixture is pasteurized at a temperature of 95-980C, after which it is cooled to 41-450C, 2-3% of the starter is added and stirred for 10-15 minutes. In order not to spoil the taste and structure of yogurt, it is important to maintain the correct proportions between the volume of the mixture and the starter. The fermentation process itself takes place within 2-4 hours.
Next, fillers are added to the resulting mixture, mixed and cooled to a temperature of 80C.
After that, the yogurt is ready - it is poured, packaged and sent to the finished product warehouse.
To ensure that the product does not deteriorate before being sent to customers, it is stored in specially purchased refrigeration units.

Basic and additional equipment

In Russia, there is a fairly large selection of relatively inexpensive yogurt making equipment for the needs of small and medium-sized businesses. For example, the Elf-4M company offers 2 options for production lines. In particular, the IPKS-0112 kit for making yogurt of low productivity.

The IPKS-0113 set is more productive.

In addition to the main production equipment, the business also needs auxiliary equipment. In particular, it will be required to store finished products.

Feasibility study of the project

Starting investment

production kit for the production of yogurt (capacity up to 2000 liters per day) - 2,330,000 rubles;
delivery, installation and launch of the line - 300,000 rubles;
preparation and repair of the premises in accordance with the requirements of the SES - 300,000 rubles;
purchase of refrigeration equipment - 118,000 rubles;
Acquisition of scales, inventory, racks - 100,000 rubles.
Creation of a commodity stock - 200,000 rubles.
Registration, approval of recipes, other expenses - 150,000 rubles.

The total amount of initial investment will be 3,498,000 rubles.

Calculation of revenue and profitability of activities

Line productivity - 2000 liters of yogurt per day. If the site works 250 days a year and reaches 50% of the production capacity, 250 thousand liters of finished products will be produced per year.

The minimum wholesale price of yogurt (2.5% fat) economy category fluctuates around 55 rubles per 1 liter. In this case, the annual revenue of the workshop will be 13.75 million rubles, the estimated profit is 2 million rubles, the return on investment is about 2 years.