Business planning of a catering enterprise. Business plan for a catering enterprise

21.09.2019

The structure of a business plan is as follows:

1. brief description of the business;
2. description of the enterprise and analysis of its financial condition;
3. description of products planned for production (acquired funds, technology);
4. market analysis;
5. production plan;
6. marketing plan;
7. financial plan;
8. organizational plan;
9. summary of the business plan;
10. applications.

A brief description of the planned business is one of the most important parts of the business plan. It should be drawn up in such a way that a potential investor is interested in continuing a more detailed acquaintance with the enterprise that wants to attract investment. It is important to consider the fact that potential investors typically have limited time to explore new investment opportunities, hence they are more likely to read only the executive summary.

The summary should concisely cover the main elements of the investment project and should be structured in such a way that a potential investor can obtain information on the issues.

Section includes:

· more detailed description areas of activity of the enterprise;
· justification of the prospects of the project;
· the required amount of investment to implement the project;

Analysis of the state of affairs in the industry. The purpose of this section is to prove the high degree of validity of the main idea of the project.

Therefore, here we present the results of comprehensive marketing research according to the following indicators:

· dynamics of sales in the industry over a number of previous years and the projected rates of their growth;
· pricing trends;
· comprehensive characteristics of competitors;
· identifying new and fast-growing companies in the industry with a description of the main directions of their activities and the specifics of market strategies;

Marketing plan. Here, tasks for all elements of the marketing mix are clearly defined, indicating what needs to be done, by whom, when and what funds are required for this. The main points of the marketing plan are:

· a program of comprehensive market research that is expected to be carried out during the implementation of the project;
· total volume and range of products sold, broken down by periods of project implementation until reaching planned capacity;
· justification of pricing policy;

Production plan. The section contains a list of all the problems that arise in the production sector and ways to solve them. When developing a section, it is necessary to highlight the following points:

· production capacity;
· description of everything technological process highlighting the part covered by the project, as well as operations transferred to subcontractors;
· subcontractors;
· equipment;
· production area;
· raw materials;
· cost.

Organizational plan. The task of this section is related to the development of measures for organizational support of the project. For existing enterprises, this is associated with assessing the degree of compliance of their structure and applied management methods with the specifics of the goals set and the ways to achieve them; for newly created enterprises, with the design of all structures that are maximally linked to the main strategic provisions of the project. Traditional structure section usually includes the following elements:

· organizational and legal form;
· organizational management structure, including diagram, regulations and instructions, interrelationships of departments;
· characteristics of the management team;
· location of the enterprise.

Financial plan. The objective of this section is a general economic assessment of the entire project in terms of cost recovery, level of profitability and financial stability of the enterprise. For an investor, this section is of the greatest interest, as it allows one to assess the degree of attractiveness of the project in comparison with other ways of using funds.

In its entirety, this section includes a number of the following financial documents:

· consolidated balance of income and expenses;
· plan of cash receipts and expenses with the same frequency;
· balance sheet plan at the end of the first year.

Business plan for a catering enterprise

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Introduction

Ι. Title page

ΙΙ. Summary

ΙΙΙ. Market situation analysis

ΙV. Marketing plan

V. Production plan

VΙ. Organizational plan

VΙΙ. Risks

VΙΙΙ. Financial plan

Conclusion

Bibliography

Introduction

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

In a market economy, an entrepreneur will not be able to achieve sustainable success if he does not clearly and effectively plan his activities, constantly collect and accumulate information, both about the state of target markets, the position of competitors in them, and about his own prospects and opportunities.

Thus, developing a strategy and tactics for the production and economic activities of a company is the most important task for an entrepreneur. A generally accepted form of developing strategy and tactics is a business plan.

A business plan is a comprehensive document that reflects the main aspects and performance indicators of an enterprise, giving a complete objective picture of the Business (business). A business plan is a long-term document, and it is recommended to draw it up 3-5 years in advance.

The purpose of this course work is to draw up and justify a business plan for a small business for a period of up to two years; this plan is drawn up based on prices and the market situation as of October 2009. The object of the work was the development of a project for an enterprise related to the public catering sector; to be absolutely precise, the work presents a strategy for entering the market, gaining a foothold in it and further development a democratic type cafe called “Cafe”.

Ι. Title page

Organizational and legal form: Society with limited liability(OOO).

Full name: "Cafe".

Concept: Democratic type cafe.

Activity: catering company.

Legal address: Moscow, st. Ryazansky prospect, 79.

CEO:

INN: 3527000989.

Bank details:

Account No. 40502810400830001437 in the branch of the bank OJSC Credit-Moscow;

BIC: 041909736;

C/s: 30101810300000000736.

ΙΙ. Summary

Essence: organization of a public catering enterprise.

Cafe "Cafe" is created with the aim of making a profit through the organization and development of a relatively fast in terms of service, inexpensive catering establishment with high level offered products. Currently, many such establishments do not meet consumer requirements.

The designed cafe is a pleasant atmosphere, absolute cleanliness of the premises, friendly staff, variety of assortment, originality of the products offered, accompanied by the highest quality and a pleasant price-quality ratio. This cafe is designed for middle and upper class people. The name of the company was chosen based on recognition among consumers and their positive associations.

Strategy: A comprehensive strategy to provide products of higher quality and at lower prices, aimed at expanding the range of services.

Cafe LLC intends to expand, gradually increasing the share of the controlled market and strengthening its own position in it. This is planned to be achieved by gradually reducing costs, by optimizing the use of raw materials, equipment and establishing general management of the company.

Project characteristics: one-story cafe with an area of 132 sq. m for 60 seats.

Product characteristics: about 50 dishes of Russian, European, oriental cuisine. average cost check: 450 rubles. Sales volume in monetary terms for the first year should be 12,309,750 rubles.

Location: South-East of Moscow, Ryazansky Prospekt metro station.

Required cash: 1.2 million rubles. Of these, 600 thousand rubles. – own funds, and 600 thousand rubles. – borrowed funds received from a bank at 27% per annum for a period of up to 18 months.

Monthly revenue is approximately 100 thousand rubles, a decline in revenue is predicted for the summer months, due to vacations of the population and, therefore, a smaller number of possible customers, the maximum revenue falls in December-January and amounts to 1,255,500 rubles, the annual net profit from product sales is 2,285,698, 32 thousand rubles.

Payback period: four months.

Return on sales: 24.5%.

ΙΙΙ. Market situation analysis

Market situation

In 2008-09, marketers from Restaurant Consulting LLC conducted research on the public catering market and developed current concepts in the catering segment. It was concluded that the time has come for “democratic” institutions, because Now it is a rapidly developing and stable segment (market growth is 7% per year). In all times of crisis, restaurants/cafes with an average bill from 250 to 800 rubles are most in demand.

Located in a walk-through area, catering establishments of the proposed establishment formats with an area of 80 - 280 sq.m. can generate up to 1,000,000 rubles per month in net income. The profitability of establishments can reach 20% -40%. Cafe "Cafe" just belongs to the described type of establishment.

Product Detail

The café's services are based on mixed cuisine. The cafe offers dishes of Russian, European and Oriental cuisine. The assortment includes about 50 dishes that the cafe will offer. Let's look at them in more detail:

1. Salads – 10 types (Olivier, meat, vegetable, fruit, fresh cabbage, vinaigrette, spicy carrot salad, Caesar, mimosa, cheese);

2. Snacks – 7 types (sliced cheese, sliced sausage, sliced vegetables, sliced fruit, sliced meat, crackers, dried fish);

3. First courses – 5 types (soup, borscht, okroshka, rassolnik, solyanka);

4. Hot meat dishes– 6 types (chops, cutlets, schnitzel, meatballs, fried meat, fried legs);

5. Fish dishes and seafood dishes - 4 types (stewed fish, fried crabs, squid salad, seafood platter);

6. Side dishes for meat – 6 types (boiled potatoes, fried potatoes, french fries, rice, spaghetti, mushrooms);

7. Desserts – 10 types (pies, ice cream, fruit);

8. Drinks (alcoholic and non-alcoholic) – 30 types.

However, such types of services as “food for the road” and corporate parties, banquets, weddings, buffets, birthdays, anniversaries and other similar events ordered by both individuals and legal entities are also possible. It is also planned to provide services: ordering via the Internet, by phone, delivery of goods to homes and offices.

The average bill is 450 rubles. However, it is worth saying that this figure is very vague, since in the evening the demand for alcoholic beverages is much higher than in the morning and during the day and, as a result, the average bill in the evening grows to 750-900 rubles.

The peculiarity of the products presented in the cafe "Cafe" is their quality, attractive appearance, nutritional value combined with benefits, as well as commitment to age-old Russian traditions in the preparation of well-known dishes and an excellent price-quality combination.

The frequency of purchases will be (based on the similar indicator of competitors) - approximately 60-70 people in the first months with a possible subsequent increase.

Consumers will purchase products from the Cafe cafe due to the novelty of the products at this market, as well as due to some existing negative stereotypes regarding already existing competing companies of the newly created enterprise.

Characteristics of the target market

A democratic cafe is aimed at middle-class visitors. Mainly, the cafe's products will be in demand among young people, students and schoolchildren, but the clients will also be middle-aged and older working people with an average income and above, mostly men, but the cafe will also be very interesting for women, it is also quite likely that the cafe will be in demand during holidays and significant events among people with average and high incomes.

The location of Cafe LLC will be Ryazansky Prospekt street, located in the South-Eastern district of Moscow, 1 minute walk from the Ryazansky Prospekt metro station and bus stop with the same name. Opposite, across the road there are residential buildings, on the right is the metro, on the left are residential buildings and State University Office (GTU), behind the cafe, a 3-minute walk away, is the All-Russian State Tax Academy (VSTA), school No. 329 and the offices of various small audit companies. This location was chosen due to the fact that there is a large crowd of people here throughout the day, and there is also a shortage of food in the area. similar establishment. It is not possible to quantify the market capacity, however, there is evidence that competitors of the designed enterprise serve from 40 to 400 clients daily, so we can safely say that there is a niche in the market that Cafe LLC is capable of occupying.

Main consumers of products:

1. Residents of surrounding houses.

2. Nearby organizations (school No. 329, State University of Education, VGNA, offices of auditing companies), or rather, their students and employees.

3. Any customers who happen to be nearby and want to purchase cafe products.

This segment of the service sector (public catering) in the Vykhino-Zhulebino - Ryazansky area is extensive and is little occupied by similar enterprises; therefore, the Cafe will be quite easy to occupy its own niche. As for the planned sales volume, it is difficult to predict in physical terms, due to the diversity of the menu and the incomparability of prices. However, we can say with confidence that the average revenue will be more than 600,000 rubles per month.

Characteristics of competitors

For the effective operation of an enterprise, it is necessary to study information about competitors - what services they offer, what is the price of the services and what is the range of clients served.

Competitors of Cafe LLC:

1. Fast food restaurant “Rostiks”, address: metro station Ryazansky Prospekt, 75, bldg. 3 (100 meters from the cafe "Cafe");

2. Cafe “Maya”, address: metro station Ryazansky Prospekt, 67 (250 meters);

3. Pizzeria “IL’Patio”, address: metro station Ryazansky Prospekt, 75, bldg. 3 (100 meters).

All of the listed establishments (including the projected cafe “Cafe”) have approximately the same location - they are all located near the Ryazansky Prospekt metro station and in a crowded place, among educational institutions and offices. Note: “Rostix” and “IL’Patio” are located in the same building.

LLC "Cafe":

Strengths (strengths)	1. The novelty of the proposed product; 2. High quality of services provided; 3. Highly qualified personnel; 4. Favorable location.
Weaknesses	1. Lack of trust on the part of consumers; 2. Lack of parking space for clients; 3. Lack of a special menu.
Opportunities	1. Market expansion; 2. Increasing demand for such services; 3. Possibility of expanding the range of services provided; 4. Expansion of the scope of activity.
Threats	1 Strong competitors (Rostix, IL’Patio); 2. Renting premises from an individual; 3. Unstable economic and socio-political situation in the country.

Fast food restaurant Rostiks:

Strengths (strengths)	1. Strong brand; 2. Focus on marketing (a huge number of different services and offers); 3. Relatively fast service.
Weaknesses	1. Disproportional price-quality ratio; 2. Customer outflow due to the limited availability of food; 3. Not very high speed of service.
Opportunities	1. Speed up service; 2. Increasing the variety of services provided; 3. Additional influx of customers due to an aggressive marketing policy.
Threats	1. Lack of customer interest in boring dishes; 2. Competitors copy services.

Cafe "Maya":

Strengths (strengths)	1. Low prices; 2. Availability of a dance hall; 3. Capacity for growth.
Weaknesses	1. High churn, disloyal users; 2. Lack of regular customers; 3. Low advantages of scale.
Opportunities	1. Reducing customer churn through quality improvements; 2. Growth and strengthening of business.
Threats	1. Increased competition; 2. Decline in customer interest in the services offered (dancing, karaoke).

Pizzeria “IL’Patio”:

Strengths (strengths)	1. High quality service; 2. Experience in this field; 3. Capacity for growth.
Weaknesses	1. Quite high prices; 2. Big time waiting for an order; 3. Uniformity of the dishes offered (targeted at lovers of Italian cuisine).
Opportunities	1. Strengthening image, brand development; 2. Reducing production costs; 3. Menu expansion.
Threats	1. Increased competition; 2. Declining customer interest in Italian cuisine; 3. Changing the profile of consumers.

Comparative assessment of competitors.

Comparison area	Product quality	Reputation	Production capabilities	Cost of services	Customer Service	Advertising	Average score
Cafe "Cafe"	9	6	6	7	8	9	7,5
Rostix	9	9	8	8	6	7	7,8
Cafe Maya	6	4	5	6	5	4	5,2
Ilpatio	7	8	7	6	6	7	6,8

A detailed analysis of competitors is carried out in the following areas - quality, product characteristics, enterprise reputation, production capabilities, marketing and advertising, cost of services, customer service.

Thus, after the analysis, the following was revealed: in the public catering market under consideration, the main competitor of the created enterprise is the fast-food restaurant Rostiks. To increase the competitiveness of the Cafe, it is necessary to carry out activities in the field of advertising and pricing, using its strengths: such as an advantageous location, the novelty of the product offered, which differs from the products of competitors and the high quality of products obtained through high-quality raw materials and highly professional personnel, and also that competitors’ products can no longer fully satisfy consumer needs.

ΙV. Marketing plan

For the effective functioning of any enterprise, a clearly defined and formulated goal is necessary, which will be the main basis when choosing strategies for the company’s behavior in the market, pricing, and behavior with consumers.

The following are the marketing objectives - four alternative marketing objectives:

1- maximizing consumption;

2- maximizing the degree of customer satisfaction;

3- maximizing consumer choice;

4- maximizing quality of life.

It is believed that it is not possible to satisfy all these goals equally.

The choice of priorities in Cafe LLC is largely determined by the surrounding economic marketing environment. The main goal of the designed enterprise is to penetrate the market, gain a foothold in it and subsequently expand its market share, simultaneously accompanied by an increase in profits.

Strategy

Marketing strategy as a whole is the embodiment of a set of dominant principles, specific marketing goals for a long period and corresponding decisions on the selection and aggregation of means of organizing and implementing business activities oriented towards these goals in the market.

The main strategy of the enterprise should be a comprehensive strategy to provide products of higher quality and at lower prices, as well as expanding the range of services. Based on this, the choice of marketing strategies is determined by the position, potential and traditions of the company’s activities in the market, the specifics of the product, and market conditions. IN in this case the organization LLC "Cafe" cannot immediately compete with firms by reducing prices for its own products, so a "preference strategy" was chosen, based on price competition and implying a focus on specific segments of the population and the implementation of narrowly targeted policies that allow them to meet their needs. This strategy allows us to avoid “spraying forces” on attempts to cover the needs of other segments of the population.

Pricing

The pricing policy should be carried out in such a way that the price of products does not exceed the price level of similar products from competitors. Pricing decisions are important to a firm's marketing strategy.

At the same time, correct setting of prices for products sold affects the results of profit from the organization’s activities. Price has a direct impact on sales volume, since a higher price can lead to a drop in demand, and vice versa, a lower price, accordingly, can lead to an increase in sales volume.

When pricing the products of the Cafe cafe, the following were taken into account:

Cost of services,

Competitors' prices for similar or substitute services,

The price determined by the demand for this service.

The pricing strategy is focused on avoiding declines in sales and minimizing the impact of such external forces, as competitors and members of distribution channels. Of all the possible pricing methods, Cafe pricing was based on the perceived value of the product, i.e. The main factor in pricing is not costs, but consumer perception. But, of course, it is necessary to cover initial and ongoing costs. The price level corresponds to the price corridor in the target market. Taking into account price dynamics and inflation, retail prices will change.

The goals of advertising campaigns depend on the goals of the organization and can be very diverse: from introducing new products and services to the market to ensuring the stability of ideas among buyers and partners about a product or enterprise.

It must be said that the organization’s budget for advertising activities will be formed based on the volume of advertising budgets of competing companies (for competitors: from 50 to 80 thousand rubles). The table shows the calculation of the budget for an advertising campaign by type of advertising media.

Advertising medium	Price	Required	Costs, rub.
Design development	10,000 rub.	One-time project	10,000 rub.
Radio:
Advertising on radio "Europe Plus"	1 sec. - 16 rub.	35 videos of 30 sec.	16800 rub.
Outdoor advertising:
Advertising board 3x6 m	8000 rub.	1 PC.	8000
Banner format 1.2x1.8 m	6200 rub.	2 pcs.	12400
Menu sign 600x900 mm	1500 rub.	1 PC.	1500
Print mass-media:
Advertising leaflets (210x98 mm)	RUB 1.21/piece	2000 pcs.	2420
Direct - marketing ( direct mailing to nearby houses in the city)	The price of one shipment is 14.70 rubles.	1000	14700
Total:	65820

The advertising campaign is designed for: 6 months active part and 2 years passive part (board, banner, sign). Is informative. It has a non-aggressive form, it should only inform the consumer about the emergence of a new enterprise and about the quality and advantages of the services provided by the Cafe.

Services for comprehensive approval and registration of outdoor advertising – 12 thousand rubles, including VAT.

According to federal law, permission to install outdoor advertising is issued for a period of five years. A conclusion on the project from GlavAPU Moskomarkhitektura is also issued for the same period.

It is also worth noting that for of this type For businesses (cafes), one of the best types of advertising are good rumors and satisfied customers.

There is such an unspoken rule “4/8”. A dissatisfied guest will, one way or another, lead away eight potential clients, because negative emotions spill out more often than positive ones. And a satisfied client will only bring four. Therefore, the main thing for promoting yourself well on the market is to do everything so that guests always leave in a good mood and always come back again. As for advertising in the media, advertising on television was abandoned, it was considered unprofitable; advertising on radio was minimal.

One of the most effective types promotional materials for potential consumers is direct mail advertising and various flyers. Distribution of prospectuses, additional information and advertising materials brings quite a tangible effect.

Regarding the issues of technical execution and replication, advertising and information letters sent out, it should be noted that all printed advertising brochures will be made as carefully and stylishly as possible, their distribution is included in the package of services ordered by Cafe LLC from the advertising agency.

It must be remembered that advertising costs, like any other costs, are reflected in the cost of production. Therefore, the enterprise LLC "Cafe" will take into account advertising costs in the cost price in the same way as calculating depreciation, in equal monthly installments over the useful life.

The useful life was taken to be 2 years. Therefore, advertising expenses add to the cost: 65820/24 = 2742.5 rubles monthly. Possible additional advertising costs (if necessary) will be added separately.

Sales channels

The products produced will be sold in the cafe itself, or rather in the sales area. On initial stage the following sales pattern will take place: manufacturer - small wholesale trade/retail trade - final consumer. After the company has secured a stable position in the market, large wholesale orders from various institutions are possible.

V. Production plan

Room

The first step in the implementation of this project is the selection of premises for the cafe. When starting, probably, any business that requires separate premises, an entrepreneur always faces a dilemma - to use rented space or purchase the necessary real estate into the property.

At first glance, for the future cafe owner who does not have significant financial resources, the answer is obvious: it is better to pay “forty times at a time than once – forty times.”

When deciding in favor of hiring, do not forget that purchasing premises is also a profitable investment. Own property can become, for example, a good collateral for a loan.

However, it is planned to open a catering outlet in a residential area, and in this case it is much more profitable to convert a fairly large apartment on the ground floor to the needs of the enterprise. For Cafe LLC, premises will be rented at the address Ryazansky Prospekt, building 79. This premises was previously a store, the advantages of the selected premises include: convenient location, open layout, excellent renovation, central communications, 1st floor, availability separate entrance, telephone and Internet. The height of the room is 2.5 m, the walls are tiled to a height of 1.5 m from the floor, the rest is painted. The floors are moisture-proof, laid with special impact-resistant tiles in the kitchen and bathroom; in the living room there is laminate flooring and carpets.

Favorable conditions will be created in the room external environment: air temperature 18-20 o C, relative humidity 60%. These conditions are created by installing a split system. Artificial and natural lighting will be used in the room. Natural light will be provided by windows. Artificial lighting will be provided by fluorescent lamps. Since the form of service in the enterprise is by waiters, the dispensing room is located inside the kitchen and has a convenient connection with trading floor.

The production technology consists of preparing well-known dishes from semi-finished products, with the addition of fresh fruits, vegetables and other similar products. The cafe has all the necessary equipment for this, and experienced chefs and their assistants will do everything in their power when preparing dishes and introducing any innovations to the recipe and design.

The area of the room is 132 sq. m, it is planned to allocate 25 sq. m. for the kitchen. m, per bathroom 10 sq. m. Thus, 97 sq. m remain for the hall. m. According to the requirements of Russian legislation, for a cafe there is a norm of 1.6 square meters. m for 1 person, which is 60 seats. As the capacity of the cafe increases, the total area of the premises will also have to increase.

The rental price for this premises is 65,000 rubles per 1 sq. m. m per year. And 71,500 rubles for the entire premises per month. The agreement with the lessor is concluded for a period of two years, it is agreed that the rental amount is fixed.

Getting a loan.

It is planned to take out a loan in the amount of 600 thousand rubles for a period of up to 18 months. The monthly loan payment amount is 40,906.32 rubles. (of which 8676.95 is interest included in the cost and 32229.37 is the principal debt).

Bank: OJSC "Credit Moscow". Address: Moscow, 6th Monetchikovsky lane, 8, building 1.

Name of the loan: “Express-Credit”.

Lending terms.

Term	up to 18 months
Currency	rubles
Sum	600,000 rubles
Annual interest rate for loan	27%
Loan issue fee	1 %
Loan servicing fee	No charge
Application review period, days	5
Dispensing mode	One time
Issue form	Cash To card account
Return procedure	monthly equal amounts
Possibility of early repayment	Yes
Pledge	city and country real estate.
Commission for early repayment	No
Age	From 20 to 60 years
Income proof	not required
Registration in the region where the loan is received	Permanent registration Temporary registration
Additional Information	The borrower is an individual entrepreneur or small business owner. For late repayment of the loan and late payment of interest, fines are imposed: 0.5% per day of the amount not repaid on time.
Update date	16.07.2009 14:35

Registration and obtaining various permits.

The next step is to register the enterprise and obtain a sanitary-epidemiological report and fire inspection, as well as obtain a license to sell alcoholic beverages.

In order to open this establishment you will need the following documents:

Charter of the enterprise;

Agreement with sanitary and epidemiological supervision;

Garbage removal agreement;

Patent for a type of activity;

Agreement with fire supervision;

License to sell alcoholic beverages;

Safety Magazine;

Checking instrumentation equipment and measuring glassware.

In accordance with Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity can be carried out both by forming a legal entity (registration of a company), and by citizens without such formation ( individual entrepreneurs). In both the first and second cases it is necessary to go through the process state registration- only after this the activity of the company/individual entrepreneur enters into a legal channel.

The cost of registration is 7,500 rubles. (including duties - 2400 rubles). Of all the companies providing such services, the Priority Law Company was chosen.

Registration and receipt of a sanitary and epidemiological report will cost 15,000 rubles, the same amount will cost for registration and obtaining fire inspection permits. The intermediary is the Law Company "Business City (jurisprudence)".

Payment for garbage removal is included in the rental payment for the premises; the landlord will pay for this service and provide legal support.

The cost of legal services for obtaining an alcohol license is 22,000 rubles. The services include: provision of all necessary legal advice, preparation of all accompanying documents, analysis of submitted documents for compliance with the requirements of the law and the body issuing alcohol licenses, submission of documents for applying for an alcohol license, monitoring the passage of documents, representing the interests of the licensee, if necessary – provision of explanations and additional documents to the authorized body, gender. The license itself costs 30,000 rubles for each year. The license period is 2 years. Cafe LLC receives this permission through the Law Company "Business City (jurisprudence)".

Equipment

The next step is purchasing equipment. In general, almost any public catering establishment is essentially a mini-production. For this reason, the issue of technological equipment is one of the most important. Cafe LLC focuses on the quality and perfection of equipment and therefore, modern, presentable, innovative equipment will be purchased - equipment from well-known manufacturers that have long proven themselves. A significant amount of equipment is required to provide a consistently decent selection of food. Necessary equipment and working capital tabulated.

The need for fixed and working capital.

Name of the PF	Cost per 1 piece, rub.	Total cost, rub.
Machinery and equipment: (including)
Refrigerating cabinet Polair ШХ – 0.7 (2 pcs)	50700	101400
Frying cabinet ShZh – 150 (1 piece)	32300	32300
Electric stove DeLonghi EO 1200B (2 pcs)	25600	51200
Deep fryer DeLonghi F 18233 (1 piece)	10800	10800
Food processor Bosch MUM 86 (1 piece)	17700	17700
Production table SPP-222-1507 (2 pcs)	11600	23200
Split system Panasonic CS-E7GKDW ion (1 piece)	21900	21900
Hood Bosch DWW 062450 (1 piece)	10900	10900
Office equipment (cash register) KKM "Felix-02K" (1 piece)	18000	18000
Bar counter KODA-0103 (1 piece)	37800	37800
Furniture (combined): tables for 4 seats - 10 pieces, 2 seats - 10 pieces; chairs - 70 pieces (of which 50 in sets and 20 separately for 750 rubles); metal semi-soft (four-seat sets - 6 thousand per set; double sets - 3 thousand ); wardrobe - 3 pieces (3 thousand rubles), coffee table - 2 pieces (900 rubles), sideboard for waiters - 2 pieces (2500 rubles)). (106000) + (103000) + (20750) + (33000) + (2900) + (22500) = 120800	120800	120800
Microwave oven Panasonic NN-SD366MZPE (2 pcs)	10100	20200
Kitchen sink Ohio Medium Wing (2 pcs)	9000	18000
Electric kettle Braun WK 600 (4 pcs)	3300	13200
Coffee maker Delonghi EC 190 (2 pcs)	5300	10600
Working capital:
Kitchen utensils (4 sets)	6250	25000
Tableware (60 sets, 10 units each)	460	27600
	-

This equipment was purchased (supplier: Tonkiy Raschet LLC) rather than rented or leased for several reasons:

Cash was available for the purchase;

The company's management had no desire to bind themselves with additional obligations and burden the young enterprise with paperwork.

Thus, the cafe "Cafe" will be equipped modern equipment in accordance with the standards for equipping public catering establishments and sanitary and hygienic requirements.

Depreciation

Depreciation of computer equipment, furniture, refrigerator and oven, split system, microwave oven, deep fryer, food processor and electric stove is calculated in a linear way, based on the fact that this equipment is high-tech and is characterized by rapid obsolescence.

The linear method is as follows: the annual amount of depreciation is determined based on the original cost or current (replacement) cost (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item. In other words, an equal part of the cost of this type of fixed asset is depreciated every year.

The useful life of objects is determined by the organization independently when accepting the object for accounting.

Calculation (in simplified form):

1) Service life of Polair refrigeration cabinet ШХ – 0.7 (2 pcs.) - 10 years. Initial cost 50,700 rubles, annual depreciation charges:

50700/10 = 5070 rub. in year. and 422.5 rub. per month.

For two units – 5070*2 = 10140 rubles per year. and 845 rubles per month.

2) The service life of the frying cabinet ShZh is 150 - 10 years.

Initial cost 32,300 rubles, annual depreciation charges:

32300/10 = 3230 rub. per year and 270 rubles. per month.

3) The service life of the KODA-0103 bar counter is 10 years, the initial cost is 37,800 rubles. Annual depreciation charges:

37800/10 = 3780 rub. in year. and 315 rub. per month.

4) The service life of the production table SPP-222-1507 (2 pcs) is 8 years, the initial cost is 11,600 rubles. Annual depreciation charges:

11600/8 = 1450 rub. per year and 121 rub. per month.

For two units − 1450*2 = 2900 rub. per year and 242 rubles. per month.

5) The service life of the cash register “KKM “Felix-02K” is 3 years. The initial cost is 18,000 rubles, annual depreciation charges will be:

18000/3 = 6000 rub. in year. and 500 rub. per month.

6) The service life of the Panasonic CS-E7GKDW ion split system is 6 years, the initial cost is 21,900 rubles. Annual depreciation charges:

21900/6 = 3650 rub. per year and 305 rubles. per month.

7) The service life of the Bosch DWW 062450 hood is 6 years, the initial cost is 10,900 rubles. Annual depreciation charges:

10900/6 = 1816.6 rub. per year and 151.4 rubles. per month.

8) Service life of electric stove DeLonghi EO 1200B (2 pcs.) – 10 years, initial cost is 25,600 rubles. Annual depreciation charges:

25600/10 = 2560 rub. per year and 214 rubles. per month.

For two units − 2560*2 = 5120 rub. per year and 428 rubles. per month.

9) The service life of the DeLonghi F 18233 deep fryer is 3 years, the initial cost is 10,800 rubles. Annual depreciation charges:

10800/3 = 3600 rub. per year and 300 rubles. per month.

10) The service life of the Panasonic NN-SD366MZPE microwave oven (2 pcs) is 3 years, the initial cost is 10,100 rubles. Annual depreciation charges:

10100/3 = 3366.3 rub. per year and 280.5 rubles. per month.

For two units − 3366.3*2 = 6732.6 rubles. per year and 561.05 rubles. per month.

11) The service life of the Bosch MUM 86 food processor is − 10 years, the initial cost is 17,700 rubles. Annual depreciation charges:

17700/10 = 1770 rub. per year and 148 rubles. per month.

12) The service life of the furniture is 10 years, the initial cost is 120,800 rubles. Annual depreciation charges:

120800/10 = 12080 rub. per year and 1007 rubles. per month.

For fixed assets, the cost of each of which is less than 10,000 rubles, the depreciation rate is 16.5% and the amount of annual deductions is calculated using the formula:

where A is the annual amount of depreciation;

Currently and in the future; secondly, how the company’s goods (services) differ from the goods (services) of competitors. Next, we consider it appropriate to consider the tasks of forming the image of a public catering organization. The image is formed both on the basis of the individual’s actual behavior and under the influence of the assessments and opinions of other people. The formation of an organization’s image in the labor market is influenced by both objective (...

Housing Inspectorate or Interdepartmental Commission. After construction and installation work is completed, the facility must be put into operation. Acceptance of public catering establishments is carried out by a commission of representatives of the relevant government organizations, while the compliance of the work performed with the project documentation is checked and a report is drawn up. Then changes are made to the documentation...

Procurement Specialized no Flour and confectionery– purchased. -8- Cooking Fish dishes at catering establishments are in great demand and are sold in large quantities. Fish contains from 40 to 65% edible meat, ...

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Introduction

Ι. Title page

ΙΙ. Summary

ΙΙΙ. Market situation analysis

ΙV. Marketing plan

V. Production plan

VΙ. Organizational plan

VΙΙ. Risks

VΙΙΙ. Financial plan

Conclusion

Bibliography

Introduction

The purpose of this course work is to draw up and justify a business plan for a small business for a period of up to two years; this plan is drawn up based on prices and the market situation as of October 2009. The object of the work was the development of a project for an enterprise related to the public catering sector; to be absolutely precise, the work presents a strategy for entering the market, consolidating it and further developing a democratic type cafe called “Cafe”.

Ι . Title page

Organizational and legal form: Limited Liability Company (LLC).

Full name: "Cafe".

Concept: Democratic type cafe.

Activity: catering company.

Legal address: Moscow, st. Ryazansky prospect, 79.

CEO:

INN: 3527000989.

Bank details:

Account No. 40502810400830001437 in the branch of the bank OJSC Credit-Moscow;

BIC: 041909736;

C/s: 30101810300000000736.

ΙΙ . Summary

Essence: organization of a public catering enterprise.

Cafe "Cafe" is created with the aim of making a profit through the organization and development of a relatively fast in terms of service, inexpensive public catering establishment with a high level of products offered. Currently, many such establishments do not meet consumer requirements.

Strategy: A comprehensive strategy to provide products of higher quality and at lower prices, aimed at expanding the range of services.

Project characteristics: one-story cafe with an area of 132 sq. m for 60 seats.

Product characteristics: about 50 dishes of Russian, European, oriental cuisine. Average cost of a check: 450 rubles. Sales volume in monetary terms for the first year should be 12,309,750 rubles.

Location: South-East of Moscow, Ryazansky Prospekt metro station.

Required funds: 1.2 million rubles. Of these, 600 thousand rubles. – own funds, and 600 thousand rubles. – borrowed funds received from a bank at 27% per annum for a period of up to 18 months.

Payback period: four months.

Return on sales: 24.5%.

ΙΙΙ . Market situation analysis

Market situation

Product Detail

1. Salads – 10 types (Olivier, meat, vegetable, fruit, fresh cabbage, vinaigrette, spicy carrot salad, Caesar, mimosa, cheese);

2. Snacks – 7 types (sliced cheese, sliced sausage, sliced vegetables, sliced fruit, sliced meat, crackers, dried fish);

3. First courses – 5 types (soup, borscht, okroshka, rassolnik, solyanka);

4. Hot meat dishes – 6 types (chops, cutlets, schnitzel, meatballs, fried meat, fried legs);

5. Fish dishes and seafood dishes – 4 types (stewed fish, fried crabs, squid salad, seafood platter);

6. Side dishes for meat – 6 types (boiled potatoes, fried potatoes, french fries, rice, spaghetti, mushrooms);

7. Desserts – 10 types (pies, ice cream, fruit);

8. Drinks (alcoholic and non-alcoholic) – 30 types.

The frequency of purchases will be (based on the similar indicator of competitors) - approximately 60-70 people in the first months with a possible subsequent increase.

Consumers will purchase the products of the “Cafe” cafe due to the novelty of the products in this market, as well as due to some existing negative stereotypes regarding already existing competing companies of the newly created enterprise.

Characteristics of the target market

The location of Cafe LLC will be Ryazansky Prospekt street, located in the South-Eastern district of Moscow, 1 minute walk from the Ryazansky Prospekt metro station and the bus stop of the same name. Opposite, across the road there are residential buildings, on the right is the metro, on the left are residential buildings and the State University of Management (SUM), behind the cafe, a 3-minute walk away, is the All-Russian State Tax Academy (VGNA), school No. 329 and the offices of various small auditing companies. This place was chosen due to the fact that there is a large crowd of people here throughout the day, and there is also a shortage of such an establishment in the area. It is not possible to quantify the market capacity, however, there is evidence that competitors of the designed enterprise serve from 40 to 400 clients daily, so we can safely say that there is a niche in the market that Cafe LLC is capable of occupying.

Main consumers of products:

1. Residents of surrounding houses.

2. Nearby organizations (school No. 329, State University of Education, VGNA, offices of auditing companies), or rather, their students and employees.

3. Any customers who happen to be nearby and want to purchase cafe products.

Characteristics of competitors

Competitors of Cafe LLC:

1. Fast food restaurant “Rostiks”, address: metro station Ryazansky Prospekt, 75, bldg. 3 (100 meters from the cafe "Cafe");

2. Cafe “Maya”, address: metro station Ryazansky Prospekt, 67 (250 meters);

3. Pizzeria “IL’Patio”, address: metro station Ryazansky Prospekt, 75, bldg. 3 (100 meters).

LLC "Cafe":

Strengths (strengths)	1. The novelty of the proposed product; 2. High quality of services provided; 3. Highly qualified personnel; 4. Favorable location.
Weaknesses	1. Lack of consumer trust ; 2. Lack of parking space for clients ; 3. Lack of a special menu.
Opportunities	1. Market expansion; 2. Increasing demand for such services; 3. Possibility of expanding the range of services provided; 4. Expansion of the scope of activity.
Threats	1 Strong competitors (Rostix, IL’Patio); 2. Renting premises from an individual; 3. Unstable economic and socio-political situation in the country.

Fast food restaurant Rostiks:

Cafe "Maya":

Pizzeria « IL'Patio »:

Comparative assessment of competitors.

ΙV . Marketing plan

Target.

The following are the marketing objectives - four alternative marketing objectives:

1- maximizing consumption;

2- maximizing the degree of customer satisfaction;

3- maximizing consumer choice;

4- maximizing quality of life.

It is believed that it is not possible to satisfy all these goals equally.

Strategy

The main strategy of the enterprise should be a comprehensive strategy to provide products of higher quality and at lower prices, as well as expanding the range of services. Based on this, the choice of marketing strategies is determined by the position, potential and traditions of the company’s activities in the market, the specifics of the product, and market conditions. In this case, the organization LLC “Cafe” cannot immediately compete with firms by reducing prices for its own products, so a “preference strategy” was chosen, based on non-price competition and involving a focus on specific segments of the population and a narrowly targeted policy that allows them to satisfy specifically their needs. This strategy allows us to avoid “spraying forces” on attempts to cover the needs of other segments of the population.

Pricing

When pricing the products of the Cafe cafe, the following were taken into account:

Cost of services,

Competitors' prices for similar or substitute services,

The price determined by the demand for this service.

The pricing strategy is focused on avoiding declines in sales and minimizing the impact of external forces such as competitors and channel members. Of all the possible pricing methods, Cafe pricing was based on the perceived value of the product, i.e. The main factor in pricing is not costs, but consumer perception. But, of course, it is necessary to cover initial and ongoing costs. The price level corresponds to the price corridor in the target market. Taking into account price dynamics and inflation, retail prices will change.

Advertising medium	Price	Required	Costs, rub.
Design development	10,000 rub.	One-time project	10,000 rub.
Radio:
Advertising on radio "Europe Plus"	1 sec. - 16 rub.	35 videos of 30 sec.	16800 rub.
Outdoor advertising:
Advertising board 3x6 m	8000 rub.	1 PC.	8000
Banner format 1.2x1.8 m	6200 rub.	2 pcs.	12400
Menu sign 600x900 mm	1500 rub.	1 PC.	1500
Print mass-media:
Advertising leaflets (210x98 mm)	RUB 1.21/piece	2000 pcs.	2420
Direct - marketing (address mailing to nearby houses in the city)	The price of one shipment is 14.70 rubles.	1000	14700
Total:	65820

Services for comprehensive approval and registration of outdoor advertising – 12 thousand rubles, including VAT.

It is also worth noting that for this type of enterprise (cafe), one of the best types of advertising are good rumors and satisfied customers.

One of the most effective types of advertising materials for potential consumers is direct mail advertising and various flyers. Sending out prospectuses, additional information and promotional materials brings quite a tangible effect.

Sales channels

The products produced will be sold in the cafe itself, or rather in the sales area. At the initial stage, the following sales scheme will take place: manufacturer - small wholesale trade/retail trade - final consumer. After the company has secured a stable position in the market, large wholesale orders from various institutions are possible.

V . Production plan

Room

The first step in the implementation of this project is the selection of premises for the cafe. When starting, probably, any business that requires separate premises, an entrepreneur always faces a dilemma - to use rented space or to acquire the necessary real estate as a property.

At first glance, for the future cafe owner who does not have significant financial resources, the answer is obvious: it is better to pay “forty times at a time than once – forty times.”

When deciding in favor of hiring, do not forget that purchasing premises is also a profitable investment. Own property can become, for example, a good collateral for a loan.

Favorable environmental conditions will be created in the room: air temperature 18-20 o C, relative humidity 60%. These conditions are created by installing a split system. Artificial and natural lighting will be used in the room. Natural light will be provided by windows. Artificial lighting will be provided by fluorescent lamps. Since the form of service in the enterprise is by waiters, the dispensing room is located inside the kitchen and has a convenient connection with the sales floor.

Getting a loan.

Bank: OJSC "Credit Moscow". Address: Moscow, 6th Monetchikovsky lane, 8, building 1.

Name of the loan: “Express-Credit”.

Lending terms.

Term	up to 18 months
Currency	rubles
Sum	600,000 rubles
Annual interest rate for loan	27%
Loan issue fee	1 %
Loan servicing fee	No charge
Application review period, days	5
Dispensing mode	One time
Issue form	Cash To card account
Return procedure	monthly equal amounts
Possibility of early repayment	Yes
Pledge	city and country real estate.
Early repayment fee	No
Age	From 20 to 60 years
Income proof	not required
Registration in the region where the loan is received	Permanent registration Temporary registration
Additional Information	The borrower is an individual entrepreneur or small business owner. For late repayment of the loan and late payment of interest, fines are imposed: 0.5% per day of the amount not repaid on time.
Update date	16.07.2009 14:35

Registration and obtaining various permits.

The next step is to register the enterprise and obtain a sanitary-epidemiological report and fire inspection, as well as obtain a license to sell alcoholic beverages.

In order to open this establishment you will need the following documents:

Charter of the enterprise;

Agreement with sanitary and epidemiological supervision;

Garbage removal agreement;

Patent for a type of activity;

Agreement with fire supervision;

License to sell alcoholic beverages;

Safety Magazine;

Checking instrumentation equipment and measuring glassware.

In accordance with Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity can be carried out both by forming a legal entity (registration of a company) and by citizens without such formation (individual entrepreneurs). In both the first and second cases, it is necessary to go through the state registration process - only after this the activities of the company/individual entrepreneur enter into legal channels.

The cost of registration is 7,500 rubles. (including duties - 2400 rubles). Of all the companies providing such services, the Priority Law Company was chosen.

Payment for garbage removal is included in the rental payment for the premises; the landlord will pay for this service and provide legal support.

The cost of legal services for obtaining an alcohol license is 22,000 rubles. The services include: provision of all necessary legal advice, preparation of all accompanying documents, analysis of submitted documents for compliance with the requirements of the law and the body issuing alcohol licenses, submission of documents for applying for an alcohol license, monitoring the passage of documents, representing the interests of the licensee, if necessary – provision of explanations and additional documents to the authorized body, gender. The license itself costs 30,000 rubles for each year. The license period is 2 years. LLC "Cafe" receives this permission through the Legal Company "Business City (Jurisprudence)".

Equipment

The need for fixed and working capital.

Name of the PF	Cost per 1 piece, rub.	Total cost, rub.
Machinery and equipment: (including)
Refrigerating cabinet Polair ШХ – 0.7 (2 pcs)	50700	101400
Frying cabinet ShZh – 150 (1 piece)	32300	32300
Electric stove DeLonghiEO 1200B (2 pcs)	25600	51200
Deep fryer DeLonghiF 18233 (1 piece)	10800	10800
Food processor Bosch MUM 86 (1 piece)	17700	17700
Production table SPP-222-1507 (2 pcs)	11600	23200
Split systemPanasonic CS-E7GKDW ion (1 piece)	21900	21900
Hood Bosch DWW 062450 (1 piece)	10900	10900
Office equipment (cash register) KKM "Felix-02K" (1 piece)	18000	18000
Bar counter KODA-0103 (1 piece)	37800	37800
Furniture (combined): tables for 4 seats - 10 pieces, 2 seats - 10 pieces; chairs - 70 pieces (of which 50 in sets and 20 separately for 750 rubles); metal semi-soft (four-seat sets - 6 thousand per set; double sets - 3 thousand ); wardrobe - 3 pieces (3 thousand rubles), coffee table - 2 pieces (900 rubles), sideboard for waiters - 2 pieces (2500 rubles)). (106000) + (103000) + (20750) + (33000) + (2900) + (22500) = 120800
Microwave oven Panasonic NN-SD366MZPE (2 pcs)	10100	20200
Kitchen sink Ohio Medium Wing (2 pcs)	9000	18000
Electric kettle Braun WK 600 (4 pcs)	3300	13200
Coffee maker Delonghi EC 190 (2 pcs)	5300	10600
Working capital:
Kitchen utensils (4 sets)	6250	25000
Tableware (60 sets, 10 units each)	460	27600
total:	-	560600

This equipment was purchased (supplier: Tonkiy Raschet LLC) rather than rented or leased for several reasons:

Cash was available for the purchase;

The company's management had no desire to bind themselves with additional obligations and burden the young enterprise with paperwork.

Thus, the cafe “Cafe” will be equipped with modern equipment in accordance with the standards for equipping public catering establishments and sanitary and hygienic requirements.

Depreciation

Depreciation of computer equipment, furniture, refrigeration and frying cabinets, split systems, microwave ovens, deep fryers, food processors and electric stoves is calculated using a linear method, based on the fact that this equipment is high-tech and is characterized by rapid obsolescence.

The useful life of objects is determined by the organization independently when accepting the object for accounting.

Calculation (in simplified form):

1) Service life of Polair refrigeration cabinet ШХ – 0.7 (2 pcs.) - 10 years. Initial cost 50,700 rubles, annual depreciation charges:

50700/10 = 5070 rub. in year. and 422.5 rub. per month.

For two units – 5070*2 = 10140 rubles per year. and 845 rubles per month.

2) The service life of the frying cabinet ShZh is 150 - 10 years.

Initial cost 32,300 rubles, annual depreciation charges:

32300/10 = 3230 rub. per year and 270 rubles. per month.

3) The service life of the KODA-0103 bar counter is 10 years, the initial cost is 37,800 rubles. Annual depreciation charges:

37800/10 = 3780 rub. in year. and 315 rub. per month.

4) The service life of the production table SPP-222-1507 (2 pcs) is 8 years, the initial cost is 11,600 rubles. Annual depreciation charges:

11600/8 = 1450 rub. per year and 121 rub. per month.

For two units − 1450*2 = 2900 rub. per year and 242 rubles. per month.

5) The service life of the cash register “KKM “Felix-02K” is 3 years. The initial cost is 18,000 rubles, annual depreciation charges will be:

18000/3 = 6000 rub. in year. and 500 rub. per month.

6) The service life of the Panasonic CS-E7GKDW ion split system is 6 years, the initial cost is 21,900 rubles. Annual depreciation charges:

21900/6 = 3650 rub. per year and 305 rubles. per month.

7) The service life of the Bosch DWW 062450 hood is 6 years, the initial cost is 10,900 rubles. Annual depreciation charges:

10900/6 = 1816.6 rub. per year and 151.4 rubles. per month.

8) Service life of electric stove DeLonghiEO 1200B (2 pcs.) – 10 years, initial cost is 25,600 rubles. Annual depreciation charges:

25600/10 = 2560 rub. per year and 214 rubles. per month.

For two units − 2560*2 = 5120 rub. per year and 428 rubles. per month.

9) The service life of the DeLonghiF 18233 deep fryer is 3 years, the initial cost is 10,800 rubles. Annual depreciation charges:

10800/3 = 3600 rub. per year and 300 rubles. per month.

10) The service life of the Panasonic NN-SD366MZPE microwave oven (2 pcs) is 3 years, the initial cost is 10,100 rubles. Annual depreciation charges:

10100/3 = 3366.3 rub. per year and 280.5 rubles. per month.

For two units − 3366.3*2 = 6732.6 rubles. per year and 561.05 rubles. per month.

11) The service life of the Bosch MUM 86 food processor is − 10 years, the initial cost is 17,700 rubles. Annual depreciation charges:

17700/10 = 1770 rub. per year and 148 rubles. per month.

12) The service life of the furniture is 10 years, the initial cost is 120,800 rubles. Annual depreciation charges:

120800/10 = 12080 rub. per year and 1007 rubles. per month.

For fixed assets, the cost of each of which is less than 10,000 rubles, the depreciation rate is 16.5% and the amount of annual deductions is calculated using the formula:

Where A– annual amount of depreciation charges;

First– initial cost of the object;

On- depreciation rate (%).

1. Electric kettle Braun WK 600 (4 pcs.). Cost – 3300 rub.

The rate of annual depreciation is equal to: A = (3300 x 16.5)/100 = 544.5 rubles. per year and 45.37 rubles. per month.

For four units: 544.5*4 = 2178 rubles. per year and 181.5 rubles. per month.

2. Coffee maker Delonghi EC 190 (2 pcs.). Cost – 5300 rub.

The rate of annual depreciation is equal to: A = (5300 x 16.5)/100 = 874.5 rubles. per year and 72.87 rubles. per month.

For two units: 874.5*2 = 1749 rubles. per year and 145.75 rubles. per month.

3. OhioMediumWing kitchen sink (2 pcs). Cost – 15,000 rubles.

For two units: 2475*2 = 4950 rub. per year and 412.5 rubles. per month.

TOTAL: depreciation charges for the year will amount to 68,821.7 rubles. and 5735.14 rubles. per month.

Raw materials

To provide services in the form of sold dishes, the Cafe, like any enterprise, needs raw materials - food, electricity, water supply.

Food products will be purchased from time-proven, reliable suppliers; the proximity of distribution companies also plays an important role, as this affects the cost of goods. So, the vegetable base of Kuzminskoe JSC was chosen as the supplier of vegetables and fruits; alcoholic and non-alcoholic drinks will be supplied trading network"Crossroads"; meat products will be supplied by CJSC Meat Industrial Company; all remaining necessary products from bakery products to ice cream will be supplied by Semenov Dvor LLC.

A contract will be concluded with all listed companies for the supply of products for a year in advance; a feature of these contracts is that prices remain unchanged throughout the year. Prices for products are predicted taking into account possible inflation and seasonal reduction in price or rise in price of certain groups of goods. This form of agreement provides stability of supply, protection from force majeure circumstances (such as a sharp increase in prices or a ban), ease of calculation of raw material costs throughout the year and some benefit in monetary terms upon expiration of the contract.

Products tend to spoil, and it is quite difficult to predict which dish will be in demand among customers tomorrow. That is why vegetables and perishable foods are purchased daily; for other products, supplies are replenished as needed, on average once a month.

The need for material resources is presented in the table. All prices are in rubles, as of October 2009.

Need for material resources.

Resource	1 year
Resource	Number of nat units for the 1st month	Unit price, rub.	Cost per month, rub.	Number of nat units per year	Cost per year, rub.
Electricity, kW/h	2500	2,30	5750	13380	30774
Water supply, m3	2	16,25	32,50	24	7260
Material resources:
mushrooms, kg	77	180	13860	938	168840
corn, kg	13	108	1404	160,5	17334
tomatoes, kg	105	40	4200	1280	51200
sweet pepper, kg	54	35	1890	651	22785
cheese, kg	34	200	6800	410	82000
chicken (fillet), kg	15	250	3750	184	46000
sausage, kg	16	470	7520	200	94000
ham, kg	30	450	13500	370	166500
shrimp, kg	19	400	7600	231	92400
squid, kg	14	200	2800	168	33600
olives, kg	12	142	1704	150	21300
cucumbers, kg	29	55	1595	353	19415
olive oil, (bottle, 0.5l)	15	267	4005	178	47526
eggs, des.	7	35	245	90	3150
flour, kg	214	25	5350	2600	65000
yeast, kg	11	900	9900	133	119700
vegetable oil, bottle, 1.0l	28	55	1540	336	18480
sugar, kg	16	30	480	195	5850
greens, kg	6	350	2100	73	25550
spices, kg	4	2700	10800	45	121500
sliced meat, kg	6	320	1920	74	23680
pineapple, kg	2	50	100	26	1300
salmon, kg	3	550	1650	32	17600
apples, kg	3	55	165	32	1760
potatoes, kg	76	15	1140	920,5	13807,5
meat, kg	60	306	18360	731,5	223839
mayonnaise, ban., 0.5l	15	35	525	182	6370
rice, kg	4	46	184	48	2208
milk, l	11	40	440	131	5240
ice cream, kg	17	80	1360	205	16400
chocolate, bar 100g.	15	40	600	186	7440
jam, kg	2	100	200	19	3800
salt, kg	8	37	296	100	2960
Black tea	145	220	31900	7110	1564200
Natural juice J7 (apple, orange, pineapple, grape, grapefruit, tomato) packaging, 1.0, l	304	78	23712	3695	288210
Carbonated drinks (cola, sprite, fanta) bottle, 0.5l	350	34	11900	4260	144840
Mineral water Bonaqua, bottle, 0.5l	187	26	4862	2270	59020
Carbonated drinks (cola, sprite, fanta), bottle, 1.0l	145	56	8120	1765	98840
beer, bottle (0.5l):
Siberian crown	155	28	4340	1890	52920
Falcon	144	20	2880	1750	35000
Klinskoe	148	22	3256	1800	39600
Efes pilsener	129	40	5160	1570	62800
wine (bottle):
Martini Bianco 0.5	8	470	3760	99	46530
Saperavi, Talisman, red\dry 0.75	18	202	3636	224	45248
Alazani Valley, Talisman, cr\n\sl 0.75	19	229	4351	227	51983
Chardonnay p/sl 0.75	32	284	9088	390	110760
Aligote dry. 0.75	30	232	6960	360	83520
vodka (bottle):
Cranes 0.5	31	197	6107	375	73875
Soyuz viktan 0.5	23	158	3634	278	43924
Parliament 0.5	27	207	5589	323	66861
Bread (loaf)	193	20	3860	2345	46900
total:	276352	4487579,5

Electricity costs were not calculated in detail, but were taken from statistics of similar enterprises with similar equipment and operating hours.

Staff uniform

One shift of the Cafe consists of 7 people. With double-shift work, respectively, 14 people. Each cook, assistant cook, waiter, security guard, and cleaning lady will need two sets of uniforms.

Uniform costs:

1. Set for a waiter (shirt, apron, trousers) 8 pcs. – 2250 rub.

2. Chef's set (hat, chef's jacket, trousers) 4 pcs. – 2700 rub.

3. Assistant chef's set (chef's jacket, apron, trousers) 8 pcs. – 2500 rub.

4. Set for a security guard (vest, shirt, trousers) 4 pcs. – 2350 rub.

5. Set for cleaning lady - dishwasher (blouse, apron, skirt) 4 pcs. - 2400 rub.

Total: (2250*8) + (2700*4) + (2500*8) + (2350*4) + (2400*4) = 67800 rub.

The uniform will be purchased as needed. In case of wear and tear over time at the expense of the company, in case of damage due to the fault of the employee - at his expense.

other expenses

In a cafe, as in any other production, it is impossible to calculate everything and everyone, and therefore there is a clause for other expenses, which spells out what you can exist without, but without which you will definitely lose customers after the very first day of the organization’s work. This section essentially contains consumables that require constant replenishment/replacement.

Folders for receipts - 70 pcs. 200 rub./1 pc. Cost: 14,000 rub.

Menu - 70 pcs. 300 rub./1 pc. Cost: 21,000 rub.

Business cards - 200 pcs. 3 RUR/1 pc. Cost: 600 rub. (additional purchase every second month).

Lamps - Cost: 10,000 rubles (additional purchase every fourth month).

Total: 45,600 rub.

This article was calculated based on the experience of competitors. It is assumed that there will be various other costs, including unforeseen ones.

Cost calculation

Cost of activity (1st year).

Month	Material costs			Salary	Loan interest repayment	Advertising costs	Legal services	other expenses	Total
Month	Raw materials	Rent	Depreciation	Salary	Loan interest repayment	Advertising costs	Legal services	other expenses	Total
October	276352	71500	5735,14	334000	8696,75	2742,5	12000	45600	756626,39
November	276352	71500	5735,14	334000	8696,75	2742,5	12000	46200	757226,39
December	276352	71500	5735,14	391450	8696,75	2742,5	12000	45600	814076,39
January	276352	71500	5735,14	391450	8696,75	2742,5	12000	56200	824676,39
February	276352	71500	5735,14	334000	8696,75	2742,5	12000	45600	756626,39
March	276352	71500	5735,14	334000	8696,75	2742,5	12000	46200	757226,39
April	276352	71500	5735,14	334000	8696,75	2742,5	12000	45600	756626,39
May	276352	71500	5735,14	334000	8696,75	2742,5	12000	56200	767226,39
June	276352	71500	5735,14	391450	8696,75	2742,5	12000	45600	814076,39
July	276352	71500	5735,14	334000	8696,75	2742,5	12000	46200	757226,39
August	276352	71500	5735,14	334000	8696,75	2742,5	12000	45600	756626,39
September	276352	71500	5735,14	334000	8696,75	2742,5	12000	56200	767226,39
Total year	3316224	858000	68821,68	4180350	104361	32910	144000	580800	9285466,68

Note: this table does not indicate the principal debt to the bank, but only the interest on the loan taken.

VΙ . Organizational plan

Organizational and legal form.

The organizational and legal form chosen for the created enterprise is a Limited Liability Company; this is one of the most popular forms of business companies. Participants in such a company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of the contributions they made. If a participant has not made a full contribution to the authorized capital of the company, then he is liable to the extent of the value of the unpaid part of his contribution. The company is not responsible for the obligations of its participants. An LLC can be founded by one person, who becomes its sole participant (as in this case) or can subsequently become a company with one participant, but cannot have another as its sole participant economical society consisting of one person.

LLC is the most common form today, the reasons for this are:

a) simplicity in registration actions (initial registration, making changes, selling a share);

b) ease of liquidation of an LLC compared to other forms;

c) lower requirements for the size of the authorized capital.

The authorized capital of Cafe LLC is 650 thousand rubles. It includes the cost of fixed and working capital.

The sole founder and initiator of the project is also the General Director of Cafe LLC.

CEO:

Organizes all work of the enterprise;

Bears full responsibility for his condition and the condition of the workforce;

Represents the company in all institutions and organizations;

Concludes various agreements:

Manages the property of the enterprise;

Issues orders for the enterprise in accordance with labor legislation;

Hires and fires employees;

Opens bank accounts for the enterprise;

Carries out economic planning.

To implement this project, the following organizational structure is proposed.

The above structure of personnel management can be considered linear. She allows to CEO promptly manage the work of the enterprise and keep abreast of all events.

Operating mode. Staff working conditions

Since the designed enterprise belongs to the service sector, the planned work schedule is from 11.00 to 00.00. No lunch breaks or weekends. Thus, in accordance with the Labor Code, the working hours of security guards, waiters, cooks and kitchen workers are set two every other day, without breaks, from 10.30 to 00.30. The cleaner works in the morning (before opening) and in the evening (after closing), the work schedule may vary. Employees are also provided with free meals at the place of work. And two sets of uniforms.

Recruitment of employees will be carried out on a competitive basis, taking into account personal qualities and work experience, pre-selection will be carried out through the Internet and newspaper advertisements. Remuneration system: negotiated, wages are paid at the end of each month. At the end of some months (well, holidays and at the discretion of the manager) and during vacations, additional wages are provided.

The criteria for selecting waiters are the following qualities: friendliness, honesty, decency, conscientiousness, knowledge of a cash register is welcome, but not required.

For a cook and assistant cook, in principle, there are only two requirements - the ability to cook deliciously and honesty.

The main qualities of a cleaner should be accuracy and diligence.

Separately for security. Security should be all-seeing, but invisible. She should not attract much attention to herself and at the same time should monitor everything that happens in the cafe. Fortunately, there are only a few cases in the cafe when it is necessary to involve security guards, since the staff always tries to resolve the conflict amicably and peacefully.

Any negative: small, medium, large or huge can always be turned into a positive. It all depends on the people who do it. Almost all conflicts that occur in a cafe are resolved by waiters, or, in extreme cases, by the general director.

With such a small number of employees, it is necessary to ensure their interchangeability during vacations, illnesses, etc. For this purpose, the order of such replacement must be clearly stipulated by order of the enterprise. And also have several potential employees “in sight”.

The wage level is not high, but above the minimum established in Moscow.

Cafe LLC uses a simplified form of taxation (STS), which consists of paying social contributions in the amount of 14%:

· Pension Fund Russian Federation - 10,9 % ;

· Compulsory health insurance funds - 3.1%.

All percentages shown refer to wages before income taxes are deducted from them.

Cafe staffing schedule.

Job title	Number of workers	Salary of one employee	simplified tax system per month (14%), rub.	Salary per month, rub.	Salary per year, rub.
Gene. Director	1	43000	7000	50000	600000
Cook	2	31100	4900	70000	840000
Chef's assistant	4	19000	3000	88000	1056000
Waiter	4	15500	2500	72000	864000
Security guard	2	13000	2000	30000	360000
Dishwasher-cleaner	2	10300	1700	24000	288000
Total	15	-	-	334000	4008000

Calculation of additional wages:

This article includes payments provided for by labor legislation for time not worked for valid reasons: payment for regular and additional vacations, etc. (accepted at 20% of the basic salary):

287240 * 0.2 = 57450 rub. per month. (If similar case takes place).

Financial statements

Cafe LLC will not hire a professional accountant to maintain the company's financial statements. And he will contact the Moscow Auditing Company "Stolypin". The cost of an audit in this office will be 12,000 rubles per month. It should be noted that transferring accounting to a specialized organization is a profitable and convenient solution that allows you not to think about the work of the accounting department. The economic benefit lies in the fact that there is no need to rent additional premises, pay for ancillary expenses (cleaning, security, etc.), buy stationery, equipment and licensed programs. The convenience of accounting is that you don’t need to worry about the accountant’s vacation, illness or possible dismissal - the company will always work stably and fulfill its tasks. Accounting will always be in perfect form. In addition, accounting is carried out professional staff who have extensive auditing experience.

VΙΙ . Risks

Risk is the activity of economic entities associated with overcoming uncertainty in a situation of inevitable choice, during which it is possible to assess the probability of achieving the desired result, failure, deviation from the goal contained in the chosen alternatives.

Some classifications list up to ten - thirteen various types business risks. With all the variety of approaches to risk classification, several main types can be distinguished:

Industrial (clean);

Investment and innovation;

Financial;

Commodity;

Complex;

Commercial;

Political.

The possible risks of the newly created enterprise, Cafe LLC, include the following:

1. A drop in sales volumes due to a decrease in the solvency of consumers;

2. Decrease in profits due to rising costs caused by rising prices for auxiliary materials and electricity;

3. Increase in non-production costs associated with the imperfection of the enterprise management system;

4. A drop in demand for the offered product due to the emergence of an alternative product or a change in consumer preferences;

5. Additional costs for meeting possible requirements local authorities, this also includes timely repayment of the loan;

6. Interruptions in electricity and water supply;

7. Weakening of market positions due to increased competition from other firms (underestimation of competitors);

8. Insufficient market analysis;

9. Other risks associated with unforeseen circumstances, emergencies or personnel errors.

Measures to reduce and minimize risks

The impact of the listed risks can be limited by: conducting a complete and extensive analysis of the target market and the capabilities of competitors; timely and rapid changes in the range of products offered if necessary; purchase of high-quality, whenever possible, energy-saving equipment; modernization of enterprise and personnel management, sales; reducing costs and reducing costs by rationalizing the use of raw materials and equipment; timely payment of all taxes and payments; quality training for employees.

VΙΙΙ . Financial plan

Sales volume forecast

Calculating sales volumes is a key parameter when organizing a new enterprise. However, it cannot be calculated perfectly accurately and is always of an approximate nature, since predicting the needs of consumers and the demand for the products manufactured by the enterprise seems to be a very difficult and time-consuming task.

The enterprise at Cafe LLC, to calculate the approximate profit received as a result of business activities for the billing period, used a method that is classic for public catering establishments: a certain amount is accepted for one consumer and this amount is multiplied by the number of possible visitors per day.

At Cafe LLC, taking into account the products offered and the experience of competitors (of course, with the parameters belittled), the average order amount is taken to be 450 rubles, and the number of customers per day varies by month and is equal to:

November – 75 people/day and 1,012,500 rubles. revenue per month;

December – 90 people/day and 1,255,500 rubles. revenue per month;

January – 90 people/day and 1,255,500 rubles. revenue per month;

February – 85 people/day and 1,071,000 rubles. revenue per month;

March – 80 people/day and 1,116,000 rubles. revenue per month;

April – 75 people/day and 1,012,500 rubles. revenue per month;

May – 80 people/day and 1,116,000 rubles. revenue per month;

June – 75 people/day and 1,012,500 rubles. revenue per month;

July – 60 people/day and 837,000 rubles. revenue per month;

August – 60 people/day and 837,000 rubles. revenue per month;

September – 65 people/day and 877,500 rubles. revenue per month.

Profit generation plan (1st year).

Month	Revenue	Cost price	Profit	Income tax at a rate of 6%.	Net profit
October	906750	756626,39	150123,61	54405	95718,61
November	1012500	757226,39	255273,61	60750	194523,61
December	1255500	814076,39	441423,61	75330	366093,61
January	1255500	824676,39	430823,61	75330	355493,61
February	1071000	756626,39	314373,61	64260	250113,61
March	1116000	757226,39	368773,61	66960	301813,61
April	1012500	756626,39	255873,61	60750	195123,61
May	1116000	767226,39	348773,61	66960	281813,61
June	1012500	814076,39	198423,61	60750	137673,61
July	837000	757226,39	79773,61	50220	29553,61
August	837000	756626,39	80373,61	50220	30153,61
September	877500	767226,39	110273,61	52650	57623,61
Total year	12309750	9285466,68	3024283,32	738585	2285698,32

Plan of cash expenses and income

The plan for cash expenses and income is presented in the corresponding table. It is also necessary to stipulate two points: first, repayment of the principal debt on the loan will be made from net profit; second - to minimize damage from possible unforeseen situations, Cafe LLC will create a reserve fund equal to 10,000 rubles per month, regardless of revenue. It is also planned to repay the entire loan in the first year; this possibility is provided for in the agreement with the bank. The amount required to fully repay the loan after 12 months from the date of conclusion of the loan agreement is 245,437.90 rubles. Thus, the net profit for the first year will be 2842826.26 - (12 x 38209.57) - 245437.90 = 2138873.52 rubles.

Balance sheet of assets and liabilities.

Assets		Passive
Fixed assets		Own funds
Fixed assets	560600	600000
Renting premises	71500
Current assets
Reserves	276352	Borrowed funds
Uniforms for staff	67800
other expenses	56428
Registration costs
Enterprise registration	7500
Registration of a permit for the sale of alcoholic products	52000
Services for complex approval and registration of external reclamation	12000
Registration of sanitary and epidemiological conclusion	15000
Registration of fire inspection permits	15000
Advertising
65820
Balance	1200000	Balance	1200000

Profitability

The key indicator of enterprise performance is profitability. In this case, return on sales is calculated. This indicator characterizes the percentage of profit that the enterprise receives from each ruble of products sold (sold). A decrease in this indicator indicates negative trends in the commercial activities of the enterprise.

Return on sales is equal to:

Rpr = (PR/V) x 100, where

PR – enterprise profit;

B – revenue from sold products.

Rpr = (3024283.32/12309750) x 100% = 24.5%.

The profitability of production (activity) as a whole or the ratio of profit and all capital investments, on average for the year, characterizes the degree of profitability of the enterprise from the production/sale of products and all types of activities and will be:

(3024283.32/10485466) x 100% = 28.8%.

In other words, the enterprise is comparable in efficiency to the best examples of firms in this sector of the economy. LLC "Cafe" shows good results in the first year of operation, which indicates the feasibility of running this business and further investing in the development of the enterprise.

Conclusion

In a market economy, a business plan is a working tool used in all areas of entrepreneurship. A business plan describes the process of functioning of the company, shows how its managers are going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-developed business plan helps a company grow, gain new positions in the market where it operates, and draw up long-term plans for its development.

Understanding how to properly write a business plan becomes mandatory requirement to prepare any manager, executive and businessman. A well-drafted business plan will make the newly created enterprise more efficient, manageable and profitable.

In this coursework, the project of a public catering enterprise - cafe “Cafe” was presented. Upon completion of its successful development, the conclusion was drawn: running a bar or cafe or any other similar establishment seems interesting, creative business. Arrangement, selection of the corporate style of the establishment, determination of the main dishes of its menu and attracting customers - all this provides room for imagination. It is thanks to the creativity of the owners, combined with entrepreneurial flair, that some establishments have become real landmarks of cities and countries, no worse than ancient monuments. It is possible that this project will serve as a qualitative basis for the design and organization of another similar institution.

Bibliography

1. Catering: from kiosk to restaurant. Rules and regulations. – Publisher: “Bureau of Printing”, edited by Podobed M.A., Moscow, 2007:

2. Organization of production and service at catering establishments. – Textbook, Publisher: “Phoenix”, Rostov-on-Don, 2008;

3. Organization of production at catering establishments. – Ed. “Phoenix”, edited by Belousova S.N., Rostov-on-Don, 2009;

4. Financial business plan. Ed. V. M. Popova. – Publisher: Finance and Statistics, Moscow, 2006;

5. www.credit.ru

Business planning of a catering enterprise. Business plan for a catering enterprise

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Business plan for a catering enterprise

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Comparative assessment of competitors.

One of the most effective types of advertising materials for potential consumers is direct mail advertising and various flyers. Sending out prospectuses, additional information and promotional materials brings quite a tangible effect.

Business planning of a catering enterprise. Business plan for a catering enterprise

How much does it cost to write your paper?

Thank you, an email has been sent to you. Check your email.

Business plan for a catering enterprise

How much does a business plan cost? How much does a financial model cost?

We are offering to you get to know us

Comparative assessment of competitors.

One of the most effective types of advertising materials for potential consumers is direct mail advertising and various flyers. Sending out prospectuses, additional information and promotional materials brings quite a tangible effect.

We are offering to you
get to know us