We are opening a kindergarten. Ready-made business plan for a home kindergarten: necessary documentation, calculations and profitability

Probably the most pressing problem for all young parents is placing their child in a preschool institution. The lack of large numbers of state kindergartens provokes the appearance of long queues, the development of corruption and many other negative aspects. Therefore, many young entrepreneurs, despite difficulties in design and organization, are developing a business plan for a kindergarten on a private basis. At its core, although this is a troublesome business, demand creates supply and this business has very good prospects. Below we will give an example of a step-by-step drawing up of a business plan for a private kindergarten.

The advantages of opening a preschool institution are the following main points:

• With a competent and precise approach to this business project, the entrepreneur’s investments will be quite acceptable. Yes, and besides, it is quite possible to save on a number of points;
• Private preschool institutions are not highly competitive. Therefore, when opening a good kindergarten with an acceptable price category, you can promote the business quite well, and in the future even open branches of the institution;
• There is a very obvious need for this type of business, since state kindergartens do not cover all the needs of the population;
• It is also possible to develop a more improved development program and create better conditions than in the same state kindergartens, thereby attracting as many clients as possible;
• To open this business, it is not necessary to have any particular education or skills.

Also, this type of activity has its own certain difficulties, which are associated with the following points:

• Large contribution of initial investments, which is not commensurate with further profits;
• Obtaining numerous permits, such as: sanitary service, fire safety, obtaining a permitting license and other details;
• It is necessary to have your own start-up capital, since obtaining a loan can take a lot of time and effort, and this will be especially problematic to do during this crisis period.

Stage of registration of documents required to open a private preschool institution:

First of all, a novice entrepreneur needs to obtain registration of an LLC or individual entrepreneur to open a non-state preschool institution.

Despite the fact that this business has non-profit form, so it will have to be registered with the Ministry of Justice. The duration of such registration can be about thirty days, or even more, it all depends on the specific case and the speed of registration. It is also necessary to indicate the intended type of activity.

After registration, you must pay a mandatory fee, as well as register with tax service and Statistical government agencies. But this is not the end; after that you must pass the control of all government inspection services. After verification, the entrepreneur is issued a license to carry out entrepreneurial activity in the field of preschool education.

Thus, a ready-made business plan for a kindergarten must necessarily include a reserve of time to complete all of the above procedures.

A kindergarten business plan should also include clearly designed instructions, with step by step steps receiving required license, in this way the actions of the entrepreneur will be better coordinated with the main tasks solved within a specific time frame.

A novice entrepreneur faces another important point: choosing a suitable premises for a kindergarten that would meet all the requirements taken into account by the Ministry of Health.

Room

This point is probably the most difficult in the entire business plan for opening a private kindergarten. So, as in the written requirements for opening a private preschool institution, all details are taken into account in a specific form, and compliance with them is mandatory. For example, they contain requirements for the size of the room itself, as well as the width of doorways, the number of toilets, sinks, pots, and other things.

An entrepreneur can rent the necessary premises for a kindergarten close to the city center, in which case he will not have any difficulties with clients. But at the same time, the costs of opening a private kindergarten will increase significantly. It is also necessary to take into account such points as convenient location, availability of parking areas and public transport passing nearby.

The most suitable rental options are:

• A private house, this option has the opportunity to organize a children's play area on the streets, and this in turn will further increase demand;
• The building of a former kindergarten, usually in such premises the necessary conditions have already been taken into account in advance, and it will take less time to complete the renovation;
• Partial rental of premises from organizations such as the House of Pioneers, the Youth Palace and others.

Approximate rental amount for one square meter space for a kindergarten can be five hundred rubles, and in proximity to the center it is much higher. You can also draw up a business plan for opening a kindergarten in an apartment, but this will take a lot of effort and time, since there will be more checks and the process of obtaining a license will be quite difficult.

A ready-made business plan for a kindergarten with calculations must necessarily include all the necessary staff, which will directly respond to the number of children attending a commercial preschool institution.

In order to ensure the normal functioning of a private kindergarten designed for twenty people, it is necessary to recruit the following staff:

• Qualified chef;
• A healthcare worker with direct experience working in a medical facility (preferably in pediatrics);
• Assistant teacher (nanny);
• Two teachers, experience in a preschool educational institution or pedagogical education is also desirable.

Accepted employees in private kindergarten must have with them the necessary medical report, a health book, and also have certain qualifications.

For educators, the following requirements apply, such as passing qualifying courses once every three years, as a result of which a certain certificate or diploma is issued. This point is mandatory, since this procedure is checked by the relevant authorities.

For entrepreneurs who have a number of branches preschool institutions, it is also worth fulfilling the above requirements.

Advertising

An important point at the beginning of an advertising campaign for a private kindergarten is the opening of your own Internet resource (website), which will provide detailed information to your potential clients. Moreover, you should not save money on the implementation of this item; it is better to contact a specialized institution that provides high-quality services. You should also contact designers to create your own logo, which will be present on all advertising products.

Also in a good way, is to promote your business in all social networks forums. If you have a free budget, you can order advertising on radio or television channels.

Many entrepreneurs engaged in this type of activity arrange free visits for everyone at a specially designated time, thereby demonstrating the advantages of a private child care facility compared to the same public one.

Financing

A financial sample of a business plan for a kindergarten gives the entrepreneur an accurate representation of all expected costs for development. This information is also necessary for providing investment loans from banks and depositors.

The financial calculation of a business plan for opening a private kindergarten is performed as follows:

№	Name	Cost, rub
1	Procedure for obtaining the necessary permit	1500
2	Carrying out repair work	150000
3	Purchase of all necessary furniture	40000
4	Purchase of additional equipment	50000
5	Advertising costs	10000
6	Costs of entertainment material for children	12000
7	Various minor expenses	2000

After making the calculation, the final cost of opening the kindergarten was 265,500 rubles.
Also, the entrepreneur additionally needs to have his own or credit funds in order to carry out normal maintenance own business until it reaches a payback level.

The entrepreneur must include this point in the example of a kindergarten business plan. If this requirement is not met, the business may collapse, since there will be no funding left to further support it.

It is also necessary to consider what amounts of expenses should be taken into account when planning this business:

The total cost based on their expenses was 190,000 rubles.

Payback

This point must also be included in the business plan drawn up for planning the opening of a private kindergarten. In order to make an approximate calculation of the payback period in the business plan of a private kindergarten, it is necessary to carry out an analysis of competitive organizations. The data in the formulas will only diverge based on the number of children in each institution.

The number of children attending private kindergarten plays an important role. Since, with a large number, the process of recoupment of expended material resources naturally occurs faster.

Based on statistical information, the moment of expected profit occurs only after the arrival of one year, or even more. Experienced entrepreneurs in this field of business provide additional services, in order to minimize this time. For example, they open additional sections, conduct various hikes and other entertainment events. Some manage to get the necessary support from the state.

Of course, you should not needlessly inflate prices for visits at the beginning of building a business, as this will not give you more customers, but on the contrary, will attract negative opinions. And only after a private kindergarten has earned a certain status and received the necessary trust, you can additionally open other groups, inflate the price and, therefore, receive greater profits.

Risks

The risk section in drawing up a business plan for a private kindergarten should be included in the business plan for the kindergarten. This is necessary, first of all, for the entrepreneur himself, as a guide for actions in case of unforeseen situations. Which may include: a small number of clients, great competition, termination of premises rental and other issues.

• Developer - State Unitary Enterprise MNIITEP.
• Customer - .

Plot area	0.98 ha
Construction area	1695.0 sq. m
Total area (without basement)	4633.0 sq. m
Number of storeys	1 - 3 floors
Capacity	280 seats (12 groups)
	RUB 35.971 million
	153.13 million rubles.
Total area for 1 place	16.6 sq. m
	RUB 0.124 million
	RUB 0.547 million
	RUB 0.0108 million
	RUB 0.033 million

Standard project of a kindergarten for 250 places (code VI-71)

• Developer - State Unitary Enterprise MNIITEP.
• Customer - Department of Urban Development Policy of the City of Moscow.
• The constructive solution is a monolith. The capacity of the main group cells is 25 people.

Access for people with limited mobility is provided on all floors. Developed in 2012 - 2013. Recommended for use.

Project for the reuse of a kindergarten for 220 places

• Developer - LLC PPF "PROEKT-ILEZATSIYA".
• Customer - Moskomarkhitektura.
• The constructive solution is monolithic.

Access for people with limited mobility is provided on all floors. Developed in 2010. Recommended for use in the AIP for 2013 and subsequent years.

Plot area	0.63 - 0.68 ha
Construction area	1727.8 sq. m
	3733.7 sq. m
Number of storeys	3 floors
Capacity	220 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 40.602 million
Cost in prices of the first quarter of 2012.	172.154 million rubles.
Total area for 1 place	16.9 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.184 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.783 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.007 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.031 million

Project for the reuse of a kindergarten for 190 places

• Developer - LLC PPF "PROEKT-ILEZATSIYA".
• Customer - Department of Urban Development Policy of the City of Moscow.
• The constructive solution is monolithic.
• The capacity of the main group cells is 25 people.

Access is provided for people with limited mobility on all floors. Developed in 2012. Recommended for use in the AIP for 2013 and subsequent years.

Plot area	0.45 - 0.5 ha
Construction area	1250.0 sq. m
Total area (excluding basement and terraces)	2935.3 sq. m
Number of storeys	3 floors
Capacity	190 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 28.635 million
Cost in prices of the first quarter of 2012.	121.414 million rubles.
Total area for 1 place	15.4 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.151 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.639 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.007 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.031 million

Standard project of a kindergarten for 120 places (code VI-70)

• Developer - State Unitary Enterprise MNIITEP.
• Customer - Department of Urban Development Policy of the City of Moscow.
• The design solution is large-panel. The capacity of the main group cells is 25 people.

Access is provided for people with limited mobility on all floors. Developed in 2012. Recommended for use in the AIP for 2013 and subsequent years.

Plot area	0.42 ha
Construction area	881.0 sq. m
Total area (without basement)	2410.0 sq. m
Number of storeys	3 floors
Capacity	120 places (5 groups)
Cost in base prices 2000 (without landscaping and external networks)	RUB 22.379 million
Cost in prices of the first quarter of 2012.	95.27 million rubles.
Total area for 1 place	20.08 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.186 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.794 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.009 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.039 million

Project for the reuse of a kindergarten for 115 places

• Developer - NABAD Design LLC.
• Customer - KROST LLC.
• The design solution is large-panel.
• The capacity of the main group cells is 20 people.

Plot area	0.56 ha
Construction area	1274.7 sq. m
Total area (without basement)	2180.5 sq. m
Number of storeys	2 floors
Capacity	115 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 22.347 million
Cost in prices of the first quarter of 2012.	73.968 million rubles.
Total area for 1 place	18.9 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.194 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.642 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.010 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.034 million

Reuse project for a 90-seat kindergarten

• Developer - LLC PPF "PROEKT-ILEZATSIYA".
• Customer - Moskomarkhitektura.
• The constructive solution is monolithic.
• The capacity of the main group cells is 20 people.

Access is provided for people with limited mobility on all floors. Developed in 2010. Recommended for use.

Plot area	0.3 - 0.4 ha
Construction area	1073.0 sq. m
Total area (excluding basement and terraces)	2167.2 sq. m
Number of storeys	3 floors
Capacity	90 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 25.707 million
Cost in prices of the first quarter of 2012.	RUB 108.997 million
Total area for 1 place	24.0 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.286 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 1.211 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.008 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.032 million

Project for the reuse of a kindergarten for 168 places (correctional type)

• Developer - LLC PPF "PROEKT-ILEZATSIYA".
• Customer - Moskomarkhitektura.
• The constructive solution is monolithic.
• Access is provided for people with limited mobility to all floors.

Plot area	0.85 ha
Construction area	2328.9 sq. m
Total area (excluding basement and terraces)	4374.5 sq. m
Number of storeys	2 - 3 floors
Capacity	168 + 12 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 53.777 million
Cost in prices of the first quarter of 2012.	RUB 228.01 million
Total area for 1 place	24.3 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.299 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 1.267 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.008 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.035 million

Individual project of a kindergarten for 350 places (15 groups) with premises for variable forms of preschool education (short-term group for 20 places) at the address: Moscow, Biryulevo Vostochnoye, Zagorye, microdistrict. 3

• Developer - PPF "PROEKT-ILEZATSIYA" LLC.
• Customer - KP "UGS" of the Moscow Construction Department.
• The constructive solution is monolithic.
• The capacity of the main group cells is 25 people.

Plot area	0.95 ha
Construction area	1834.65 sq. m
Total area (without basement)	4701.03 sq. m
Number of storeys	3 floors
Capacity	350+20 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 48.597 million
Cost in prices of the first quarter of 2012.	RUB 219.574 million
Total area for 1 place	12.7 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.131 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.593 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.008 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.036 million

Individual project of a kindergarten for 350 places (14 groups) with premises for variable forms of preschool education (short-term group for 20 places) at the address: Moscow, TiNAO, pos. Voskresenskoye, village Yazovo

• Developer - PPF "PROEKT-ILEZATSIYA" LLC.
• Customer - JSC "Yazovskaya Sloboda Invest".
• The constructive solution is monolithic.
• The capacity of the main group cells is 25 people.

Access is provided for people with limited mobility on all floors. Developed in 2012 - 2013. Recommended for use.

Plot area	0.86 ha
Construction area	1782.29 sq. m
Total area (without basement)	4344.53 sq. m
Number of storeys	3 floors
Capacity	350+20 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 45.542 million
Cost in prices of the first quarter of 2012.	205.772 million rubles.
Total area for 1 place	11.7 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.123 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.556 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.008 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.035 million

Individual project for a kindergarten for 125 places (Southern Administrative Okrug, Chertanovo Yuzhnoye, microdistrict 18, building 5)

• Developer - JSC Mosproekt.
• The customer is the investor's funds.
• The capacity of the main group cells is 20 people.

Access is provided for people with limited mobility to all floors. Developed in 2011-2012. Recommended for use.

Plot area	0.54 ha
Construction area	1400 sq. m
Total area (without basement)	3940 sq. m
Number of storeys	3 floors
Capacity	125 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 37.0 million
Cost in prices of the first quarter of 2012.	RUB 180.4 million
Total area for 1 place	31.5 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.333 million
Cost of 1 place in prices of the first quarter of 2012.	1.4 million rubles.
Cost per sq. m of total area at base prices of 2000.	RUB 0.0094 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.045 million

Individual project for a kindergarten for 115 places (South-Western Administrative District, Nametkina St., intersection with Khersonskaya St.)

• Developer - NABAD Design LLC.
• The customer is the investor's funds.
• The constructive solution is prefabricated monolithic.
• The capacity of the main group cells is 20 people.

Access is provided for people with limited mobility to all floors. Developed in 2011. Recommended for use.

Plot area	0.56 ha
Construction area	1274.7 sq. m
Total area (without basement)	2180.5 sq. m
Number of storeys	2 floors
Capacity	115 seats
Cost in base prices 2000 (without landscaping and external networks)	RUB 20.559 million*
Cost in prices of the first quarter of 2012.	RUB 68.051 million*
Total area for 1 place	18.9 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.179 million*
Cost of 1 place in prices of the first quarter of 2012.	RUB 0.592 million*
Cost per sq. m of total area at base prices of 2000.	RUB 0.009 million*
Cost per sq. m of total area in prices of the first quarter of 2012. * - preliminary investor data	RUB 0.034 million*

Individual project for a kindergarten for 95 children (Southern Administrative District, Vostochnoye Biryulyovo, 6th Radialnaya St., 7, building 9)

• The developer is OJSC TsNIIEP residential and public buildings.
• Customer - OJSC "Moscow Bakery Plant".
• The constructive solution is monolithic, attached to an individual residential building. The capacity of the main group cells is 20 people.

Access is provided for people with limited mobility to the first floor. Developed in 2009. Recommended for use.

Plot area	0.52 ha
Construction area	838.7 sq. m
Total area (without basement)	2066.8 sq. m
Number of storeys	3 floors
Capacity	95 places (5 groups)
Cost in base prices 2000 (without landscaping and external networks)	RUB 24.72 million
Cost in prices of the first quarter of 2012.	RUB 105.31 million
Total area for 1 place	21.7 sq. m
Cost of 1 seat in base prices 2000.	RUB 0.26 million
Cost of 1 place in prices of the first quarter of 2012.	RUB 1.110 million
Cost per sq. m of total area at base prices of 2000.	RUB 0.012 million
Cost per sq. m of total area in prices of the first quarter of 2012.	RUB 0.051 million

The business plan for a private kindergarten is more relevant today than ever. Although currently there are no longer such huge queues at preschool institutions as there were just a few years ago, the demand for kindergarten services has increased significantly.

This was partly due to the active promotion of proper upbringing of children, according to which children should constantly communicate with their peers, receive the knowledge necessary at their age, and be under the constant supervision of adults, which parents, almost always busy with their own affairs, or while at work, cannot provide.

The project brought to the attention of the reader does not pretend to be a ready-made business plan for a private kindergarten, but it can well be used as a guide in drawing up one.

Resume

This project is a business plan for a private kindergarten with a payback period of two years.

Project goals:

1. Creation of a highly profitable enterprise
2. Organization of obtaining a stable profit
3. Satisfying the market demand for services for the upbringing, education, and leisure of preschool children.

Project funding source: own funds or bank loan

Form of doing business: IP

Total cost of the project: 12 million rubles

Payback period: 1 year

Built into the calculations interest rate: 25 %

The total interest payments will be: 3 million rubles

The investor's income will be: 3 million rubles

Payments of loan funds and interest on the loan will begin from the first month of project implementation.

Main stages of the project implementation

The start of the project implementation is immediately after the acceptance of the business plan by the Customer, or after receipt of loan funds.

The main stages of the implementation of this project, the conditions and deadlines for their implementation are presented in Table No. 1:

Project stages	Completion deadlines
Conclusion of an investment agreement	1 month
Obtaining borrowed funds	1 month
Entry into the state register, registration in administrative and tax authorities	1 month
Selection of location and design documentation	1-6 months
Purchase and installation of equipment	1 month
Recruitment	1 month
Conducting a marketing campaign	1-24 months

General description of the project

A private kindergarten is intended to create services for the upbringing and education of children, care and supervision of them in various settlements of the Russian Federation. This concept includes the following institutions:

• Nurseries
• Kindergarten-school

In addition to the economic component of the project to create a private kindergarten, a special component is its social significance. As is well known, the number of kindergartens in Russia lags significantly behind the number of children their parents want to place there.

The motivation for creating a kindergarten in the form of a selfless mission for the proper upbringing of children can be ruled out immediately, since the current moral principles of society as a whole leave much to be desired. But since any inspection can immediately close an institution if it reveals inadequate compliance with established rules and regulations, and the costs of creating such a business are very significant, any entrepreneur running a business in this area tries to keep everything “at the level.”

Today, in order to enroll a child in kindergarten, you need to stand in line. And in big city This line must be taken even before the baby is born! As a rule. The application is submitted at the beginning of the year, but in practice, admission to the kindergarten is carried out throughout the year.

In Russia, there are two forms of ownership of kindergartens:

1. Government institutions
2. And non-state

The latter, in turn, can be divided into 2 more types:

1. Private kindergartens
2. And homemade

The operating hours of state kindergartens, as a rule, provide for a 10- or 11-hour stay of the child in the institution. Many private kindergartens operate on a schedule - from 8 a.m. to 12 noon and/or from 2 to 5 p.m. And, despite the fact that long periods of children staying in kindergarten are in greatest demand, there are quite a few such institutions, it is extremely difficult to get there, and therefore they are in great demand.

Any preschool institution organizes its work in accordance with the Law of the Russian Federation “On Education”, must be properly registered, have a state license, and premises that meet all necessary standards.

Premises for kindergarten and its location

A private kindergarten, unlike a home one, is usually located in its own or rented building:

• Definitely low-rise
• Freestanding
• With a closed surrounding area

In the city limits, these can be former buildings of government or those belonging to various departments, kindergartens, or new buildings built in accordance with all SNiPs. And outside the city there are small cottage-type buildings, erected according to the same rules.

Unlike a private kindergarten, a home one usually occupies a 3- or 4-room apartment, of which most of the area is devoted to the placement of children. Often home kindergartens are in a semi-legal or completely illegal position. Therefore, for an entrepreneur who does not want problems with various supervisory authorities, the best option is a private kindergarten.

When planning to open a business, in the preparation process you should determine the location for the future kindergarten, in to the greatest extent meeting the necessary parameters:

1. In the selected area there should be as few competing organizations as possible, both of similar and government type (optional, but recommended condition)
2. When choosing an area for the location of a kindergarten, it is necessary to be guided by the large number of new buildings and houses under construction, where young families with small children usually move in.

The technical characteristics of the room should be as follows:

• It should be in a non-residential building so that if you purchase or rent it, the cost will be significantly lower than that of a residential one.
• The premises must comply with the standards of the fire service and Rospotrebnadzor, specified in SanPiN 2.4.1.3049-13 “Sanitary and epidemiological requirements for the design, content and organization of the operating mode of preschool educational organizations.”
• The optimal area for 1 child should be at least 6 square meters. meters. Based on these calculations, the number of children possible to be kept in kindergarten should be determined.
• A private kindergarten must have separate rooms for games, sleeping, eating, and a medical office.
• Sanitary rooms for boys, girls, and separately for adults.

If the premises found do not meet these requirements, then redevelopment and repairs must be made, if the property agreement allows this. Ideally, they make do with cosmetic repairs, but most often they have to redo the building almost completely. And this is one of the most significant expense items in the entire project.

Necessary documentation for opening a preschool institution

According to the legislation of the Russian Federation regulating the activities of kindergartens in the country, only legal entities - non-profit organizations (partnerships, associations, unions, foundations, etc.) or individuals registered as individual entrepreneurs have the right to conduct educational activities. LLC, any joint stock companies, etc. does not have the right to engage in educational activities.

Based on this, the most suitable form of doing business for the owner (owners) of a kindergarten is an individual entrepreneur. After registering a business, you need to collect a package of documents that are needed to start operating a kindergarten.

First of all, you need to register for taxes with the obligatory assignment of a TIN, in the statistical authorities with the definition of OKVED, OKPO, etc. codes. Full list You can find out the taxes that individual entrepreneurs pay.

For that, to obtain a license to conduct educational activities it is necessary to provide the following package of documents to the Department or Committee of Education in a given subject of the Federation of local governments:

• Extracts from the relevant registers confirming registration as individual entrepreneur
• Certificate of registration with the tax authorities
• Rospotrebnadzor act confirming that the kindergarten premises are in proper condition
• State Fire Department’s conclusion that the premises have passed a fire safety inspection
• Compiled educational program, both of a single type and of our own design
• Certificate confirming the availability of material and technical equipment and educational materials
• Data on the composition of teaching and educational personnel, the number of children, etc.
• Receipt of payment of the state fee for the license

To obtain an opinion from Rospotrebnadzor it is necessary to conduct a number of paid studies and analyses, among which the main ones are:

• Measurements of illumination in each room of the kindergarten intended for children
• Radiation measurements in the building and surrounding area
• Analysis of the composition of tap water in kindergarten

To obtain a GPN act necessary:

• Install a fire alarm
• Treat wooden structural elements of the building with a special compound
• Have a service agreement for fire alarm maintenance
• Equip all kindergarten premises with fire extinguishers, signs indicating the direction to the exit, and evacuation plans in case of fire.

Obtaining a license for a kindergarten is such a troublesome and costly procedure that many entrepreneurs, faced with this need, refuse to implement this business idea at this stage.

Meanwhile, the further process is much easier, and is not without some “bonuses” inherent only to this type of business. So, for example, in the work of a kindergarten there is no one of the main problems of any business - the lack of clientele and the struggle for it, the shortage of establishments of this type is so acute.

A kindergarten business plan, without which it simply cannot take into account all the nuances of the organization, can be ordered from companies involved in business planning. Such a service will cost from 50 to 150 thousand rubles. You can try to write a project description yourself. To help, you can suggest familiarizing yourself with this information -.

However, we can repeat once again that The market for preschool education services is so free that there is practically no competition. And therefore, even in small towns, large and small private kindergartens exist relatively calmly nearby.

Marketing plan

It should be noted right away that the activities of kindergartens were not affected by the economic crisis that began in 2014, in terms of a drop in demand for services. The need to educate children in kindergartens does not depend in any way on the financial situation of their parents, rising prices for food, clothing and shoes, utilities, etc.

The policy of improving the demographic situation in the country, taken by the government several years ago, has now begun to bear fruit, and the birth rate has increased significantly. At the same time, requests for kindergarten services have also increased. It is impossible to underestimate this business idea.

One of its advantages in comparison with other types of business is its absolute win-win, even with inept business organization. In the capital, for example, there are quite a lot of families in which children are sent to kindergartens in most cases, clearly violating the norms for child care, simply because there is no other way out.

Based on this, we can conclude that there is no need to conduct any special marketing campaign, therefore, you can save a little on this expense item. In addition, the best advertising will be reviews from satisfied children. Therefore, almost all that is needed is to organize a really good institution with an interesting developmental educational program.

However, the problem in organizing a private kindergarten still exists. This is a matter of personnel - highly qualified educators and teachers. These professions are among the lowest paid today. Excluding, of course, the situation with elite kindergartens. Many specialists either “went” into tutoring, nannies, or governesses, or began working in related professions.

The situation will be somewhat saved by the fact that the main job seekers are women over the age of 40 with solid work experience.

Table No. 2 presents the average salary level for kindergarten workers in the Central part of Russia:

Problems of registration in kindergartens in Moscow began to be solved by registering via the Internet, on the websites of institutions, or through MFCs - multifunctional centers. I would like to hope that in the very near future such a procedure will be introduced in other regions of the country.

Table No. 3 presents the average prices for kindergarten services in various regions of Russia:

City	Prices in state kindergarten, thousand rubles	Prices in a private kindergarten, thousand rubles
Moscow	from 60	from 80
Permian	from 40	from 50
Vladivostok	from 45	from 55
Krasnoyarsk	from 35	from 40
Kaliningrad	from 40	from 55
Sochi	from 50	from 60
Yekaterinburg	from 50	from 60

There is reason to believe that such an analysis of the situation in the field of kindergartens will be quite satisfactory for any investor who will appreciate the advantages of this business.

Production plan

Basic equipment and supplies for kindergarten can be divided into the following categories:

1. For children's development and free play. This may include toys, stationery, methodological manuals, children's furniture, technical devices and tool sets.
2. For music lessons and physical activity. This category includes children's musical instruments, a teacher's workplace with a musical instrument, teaching aids, an indoor and outdoor physical education and sports complex, toys and equipment for outdoor games.
3. The necessary supplies for organizing sleep are beds and bed linen at the rate of 2 sets per child.
4. For storing children's outerwear and spare clothes and shoes - lockers, stools, children's sofas and armchairs.
5. For eating - furniture, dishes, cutlery.
6. Sanitary and hygienic equipment - children's toilets, pots, towels, soap, etc.

At the same time, equipment is needed to organize conditions for children:

• Kitchen appliances and equipment
• Cooking utensils
• Uniform or workwear
• Washing machine
• Iron, ironing board
• Equipment for a medical office - furniture and special furniture, medical equipment and instruments, overalls, etc.

Separately, you need to consider the possibility of purchasing vehicle(bus or minibus) that will bring/drop off children.

The technical support of the kindergarten must meet all necessary requirements. Special attention security issues need to be addressed. In addition, the purchased equipment must justify the invested funds in the future and ensure full payback.

Financial plan

Start financial year institutions - January.

The main taxes payable are presented in Table No. 4:

Type of tax	Tax base	Period	Interest rate
Income tax	Incoming profit	Month	20%
Property tax	Estimated value of property	According to the payment schedule	2,2%
VAT	Added value	Month	18%
Income tax	Payroll fund	Month	13%
Social payments	Payroll fund	Month	34%

The forecast for service volumes and revenue is presented in Table No. 5:

Period	Type of service	Number of children per month	Cost of service, rub.	Revenue, rub
1-12 month		40 - 60	25 000	from 10 to 15 million
1-12 month		40 - 60	35 000	from 14 to 21 million
13-24 month	Raising and teaching children for 9 months	50 - 75	27 000	from 13.5 to 20.25 million
13-24 month	One-time payment upon admission to kindergarten	50 - 75	37 000	from 18.5 to 27.75 million
25-36 month	Raising and teaching children for 9 months	50 - 75	30 000	from 15 to 22.5 million
25-36 month	One-time payment upon admission to kindergarten	50 - 75	40 000	from 20 to 30 million

Analysis of possible risks

The main risks when running this business are as follows:

• High degree of bureaucratic delays when registering a business
• Possibility of conducting frequent checks in kindergarten
• Low level of training of teaching and educational staff

Conclusion

The work carried out in this kindergarten business plan showed that this project has high development prospects and the possibility of making a big profit. Most of the possible risks can be minimized or avoided altogether with skillful, flexible management of the institution. Economically, the implementation of such a project is completely justified.

Dear site visitors, below is an example of a business plan for a private kindergarten with economic calculations, which you can safely use to draw up your own version. The sample is easily adapted to any city, has a file with calculations into which you can enter your own data and get results for your situation. Calculations are prepared in Excel format, which allows you to correct them taking into account the realities of your business.

If you have any questions about this business plan or about writing business plans in general, you can always ask them by mail, below in the comments or in our VKontakte group.

Resume

Goal: “opening a private kindergarten in residential area city ​​of Tambov"

Objectives: “making a profit from the provision of services for the maintenance of children in a private kindergarten”

Project initiator

The initiator of the project is a former kindergarten teacher with more than 20 years of experience working with children.

Investment costs

In order to open a kindergarten, it is planned to renovate the premises, which will be obtained for a long-term lease, as well as purchase furniture, toys, kitchen equipment and educational materials. The total investment amount will be about 610 thousand rubles.

Project financing

It is planned that the project will be financed from two sources. The first source is the project initiator’s own funds, their share is 30% of the total investment.

The remaining part will be financed through a bank loan. Loan amount - 420 thousand rubles, term - 5 years, interest rate 19%, repayment schedule - annuity payments. The loan is provided to the project initiator without collateral.

In order to calculate the payback of the project to organize a private kindergarten, a financial model was built that considers cash flows from the business over the next 10 years. Based on this model, the following project performance indicators were calculated:

• Inflation rate - 10%;
• Simple payback period -4.9 years;
• - 6.3 years;
• NPV - 625 thousand rubles;

The project has very good payback rates, so it will be attractive to investors and credit institutions.

Suppliers and contractors

In order to renovate the premises for the future kindergarten, a construction team of 2 people will be involved. Each specialist of this team has more than 10 years of experience and has recommendations.

A local cabinet furniture manufacturing company has been selected as a furniture supplier, which will produce the required number of tables and beds to order; chairs and mattresses will be purchased at a local store.

Services

The main service offered in the kindergarten is the reception of children for a daytime stay in the kindergarten with meals and naps. Children are left by their parents in the morning and go to work, and are picked up in the evening.

ATTENTION!!!

Practice shows that by ordering a business plan from specialists, you will save time, increase the quality of the finished document by 4-5 times and increase the chances of receiving investment by 3 times.

Investment plan

Investment volume

The main expenses for opening a private kindergarten are for the renovation of the premises. The project provides for one group where there will be children from 2 to 6 years old. The maximum number of children in the kindergarten is 15 people. Based on these premises, we will renovate the premises, purchase furniture and kitchen equipment.

A breakdown of investment costs is presented in the table below:

Investment payment and work plan

Below is a work plan for opening a private kindergarten:

Below is a payment plan for work and equipment for the kindergarten

Production plan

Room

In order to organize a kindergarten, a premises was chosen that had previously been used for these purposes, but its owners were unable to organize the business and were forced to close it. Today, the premises are empty, and the owners are ready to rent it out for a long period at a fairly low price - 15,000 rubles. plus utilities.

The area of ​​the room is 120 sq.m., and the room itself consists of the following rooms:

• vestibule
• Bedroom
• Gaming
• Kitchen
• Household block
• educational and teaching area, buffet
• Bathroom for children
• Bathroom for adults
• Locker room

Opening hours

It is planned that the kindergarten will operate from 7:30 to 19:00, which will allow parents to comfortably drop off their children in the morning and pick them up in the evening without being in a big hurry from work.

Child's daily routine in kindergarten

1. After receiving the child, the teacher takes him to general group where the children are already located.
2. At 8:30 the children begin breakfast.
3. After breakfast and until 10-00, the children go to play.
4. At 10:30, after getting dressed, the children are taken for a walk.
5. At 12-00 the children return from their walk.
6. At 12-30 - lunch
7. At 13-00 - quiet time
8. At 14-30 - afternoon tea.
9. At 15-00 - classes.
10. At 16-00 - walk.
11. At 17-30 - dinner.
12. After 18-00 children begin to be taken home.

Variable cost

Kindergarten variable costs relate only to children's meals. But due to the fact that the amount of payment for food is set taking into account the approximate cost of food and is 200 rubles. per day per child, we will not count either expenses or income in food calculations.

Marketing plan

Competition

Today in the city there are about 400 different private kindergartens that provide similar services. Moreover, the existing gardens can be divided into the following types:

• Large private kindergartens, based on previously existing public ones and located on their premises.
• Medium-sized private gardens, organized in private sector houses and having their own private territory for walks.
• Small private gardens open to the apartments.

Our kindergarten will belong to the latter type, so when analyzing price offers we will focus specifically on such institutions.

Location

The premises for our kindergarten are located in a residential area of ​​the city of Tambov and are aimed at meeting the demand of the residents of this area. The area is quite large, the availability of kindergartens per capita here does not reach the required level, and in conversations with parents the idea is constantly heard that another kindergarten is needed here and it is a shame that the previous entrepreneurs closed the institution.

In this regard, the need to organize a kindergarten is very high, which is why the decision was made to start this business.

Range of services and prices

As mentioned earlier, the main service provided is children attending kindergarten. Its cost will be constant regardless of how many days the child spends a month and will be 10,000 rubles. For each day the child is in kindergarten, parents will pay an additional 200 rubles. for food.

Below is a diagram of the distribution of revenue between these types of services:

Sales volume

As stated earlier, maximum quantity There are 15 children in the institution. It is planned that the kindergarten will be able to accept such a number of children within a year of operation, and in the first year it will work only at half its capacity.

Below is a schedule for reaching 100% of the volume of services provided:

There is also seasonality in this service sector, the graph of which can be seen below:

Advertising strategy

To attract more children to the kindergarten, the following advertising strategy is planned:

• placement two months before the opening and every July-August thereafter of advertising in the elevators of nearby buildings to attract children to the kindergarten 15,000 per month;
• creating your own website and maintaining it in working order - 5,000 per creation and 2,000 rubles annually. for domain and hosting.

Other marketing channels are not as effective, so there are no plans to use them.

Organizational plan

Business registration

The business is planned to be run as an individual entrepreneur. In order to minimize taxes, it is planned that the base for income tax will be 15% of the income minus the expenses of the enterprise.

Personnel and staffing structure

For the full operation of the business you will need the following staff:

Prerequisites

In order to calculate the payback period, a period of 10 years was taken. In this period, it is planned that inflation will be no more than 10%; the discount rate was adopted at 16%.

In connection with the chosen taxation system and form of doing business, taxation indicators will be the following values:

• income tax - 15% of income minus enterprise expenses;
• the amount of contributions to social funds from employees - 34.2%;
• Personal income tax - 13%;
• VAT - no.

Project payback indicators

Based on the previously discussed project premises, a payback model for opening a private kindergarten was built. The calculated payback rates are presented below:

• Simple payback period -4.9 years;
• Discounted payback period - 6.3 years;

  Risk analysis

  In order to fully analyze all the threats that could negatively affect the business, we analyzed the possible risks of the enterprise and divided them into the following: social, technological, economic and political.

  Social

  This type of risk includes a sharp decline in the birth rate, which will invariably lead to a decrease in the need for kindergartens.

  Technological

  Here we do not see any possible threats. In the near future, the emergence of any technologies that replace the education of children in kindergartens is not expected.

  Economic

  We include this type of risk as a possible decrease in income of the population, which will invariably lead to a decrease in prices for services. However, as previous calculations have shown, even with a price reduction of 20%, our project still remains profitable and pays off within 10 years.

  Political

  Here we can note a possible increase in the construction of kindergartens or an increase in taxes. But even if the pace of construction of kindergartens increases over a short period of time, the need for private kindergartens will still not change, and changes in taxes will not be able to radically change the return on investment of the project.

  
  

Business plan Private kindergarten. The presented business plan is a project of a private kindergarten “Carousel”, which is located in the Sverdlovsk district of the city of Perm. The goals of the activity will be to provide high-quality and professional services in the field of educating our future generation. The approximate profit of this project should be about 100,000 rubles per month. At the same time, the invested funds for opening are about 470,000 rubles. The project pays for itself in 4.5 months, which shows the profitability of the project.

This project of a private kindergarten is promising for several reasons: firstly, the general positive trend suggests that people have the opportunity and want to pay, if only their children receive proper attention, such that teachers of state kindergartens are not able to provide, secondly , a private kindergarten, although not very familiar to residents of our city, is already a fairly common phenomenon offering high-quality and non-standard services. Thirdly, there are few similar institutions in Perm, which means the creation of a new kindergarten will attract a lot of people who want to take advantage of innovative services.

In our city, there are all the opportunities to open this type of business. In this period of time, there is a large shortage of places in kindergartens, but people are already ready to buy more expensive attention for their children. The prospect of waiting for vacant places is no longer relevant, the population is ready to spend reasonable money on “love and kindness” for their children, but unfortunately there are no places where they can turn with such a request. Our company is their salvation; if parents have no one to leave their child with at home, they do not have time to study with him, then our kindergarten will be happy to help them with this. We always listen to the wishes of our client, have a flexible work schedule, qualified employees, and can find an approach to each child individually.

Industry Description

The first kindergartens in pre-revolutionary Russia were opened in the 60s of the XIX century. In 1914 there were only 150 of them and 4 thousand children attended them. Today, in our country, there has come a time of severe shortage of places for children in preschool institutions, but despite the opportunity for some parents to enroll their child in a state kindergarten, they are in no hurry with such a seemingly successful solution to the issue. According to the press service of the Ministry of Education and Science of the Russian Federation, today there are about 47 thousand municipal preschool educational institutions operating in Russia. New generation parents often believe that the quality of child care will directly depend on the amount of money invested. And they are willing to pay: for high-quality teachers, good care, healthy nutrition. Even love and a warm attitude, although they say, money can’t buy it.

We still have few private kindergartens. A private kindergarten is usually called a duly registered preschool educational institution, which operates in accordance with the Law of the Russian Federation “On Education”, has a state license and premises that meet the requirements for a preschool educational institution (usually its own or rented detached low-rise building with an adjacent closed area), which is our project. But there is already a stable demand for them. The main competitive advantages of private gardens are safety, security, and their own closed area for walking.

Characteristics of the planning object

The location plays an important role for this project. It also relates to the continued safety of children, their health, and the development and popularity of business.

Proposed location of the future kindergarten, st. Sibirskaya near Gorky Park is a place favorable for the growth and prevention of a growing child’s body. As for the premises of the kindergarten itself, it will be a previously personal plot of land with a house, 100 square meters, renovated in European style, the rent of which will be:

500 rubles per 1 square meter. It is possible to rent with subsequent purchase, after covering the losses, further redevelopment is also planned, due to the lack of the number of available rooms for the convenience of organizing life activities, which will include separate rooms for games and sleep, a medical office, a director’s room, a bathroom, a kitchen, dining room, dressing room and hall. There will be a playground for children in the area adjacent to the house.

Separately standing house, surrounded by a fence, remote from the city’s enterprises, from the abundance of retail outlets, is a guarantee of clean and fresh air. This territory and the building standing on it is the most profitable and promising place for setting up a kindergarten; it is not only safe for children’s everyday life, but will also not have any impact on negative impact on local residents noise and din of restlessness. The nearby Gorky City Cultural Park is convenient for walks and physical development activities with children. It is also a convenient location in terms of accessible transportation. The kindergarten is designed to meet the needs of city residents in providing leisure time for their children. If parents have no one to leave their child at home with, they do not have time to study with him, then our company will be happy to help them with this. Our kindergarten always listens to the wishes of its client, we have a flexible work schedule, qualified employees, and can find an approach to each child individually. With only 20 children in the group, each one is given the amount of attention they need. The kindergarten has a homely and calm atmosphere. In emergency situations, it is possible to leave the child overnight.

Our company offers a wide range of services to future small clients. Activities and leisure will be carried out according to certain standards from the beginning of the working day - from 9 o’clock until the “last client”, it includes 4 meals a day for children, games and activities, walks, naps, free time children.

So, meals include breakfast, lunch, afternoon snack and dinner. All products are of the highest quality, the composition of certain vitamins and taking into account the characteristics of children, the menu is compiled every season.

A mandatory condition of everyday life in kindergarten is the children's nap during the day (from 15:00-16:00), which will provide them with good health and favorable development.

A specially developed methodology for conducting educational games, clubs, physical activity(charger, sports games). It is planned to organize competitions, go to theaters, and animal exhibitions. Hold children's parties ( New Year, children's birthdays) and matinees (by agreement with parents). Joint trips with parents and their children on picnics (optional).

Business concept:

A full range of services is provided - maintenance, upbringing and education. The newly created company offers a variety of types and forms of services:

1. year-round with flexible work schedule;
2. a large selection of clubs and activities.
3. Aesthetic development - music, dancing, painting, singing;
4. variety of daily routine
5. holding children's parties and matinees;
6. organization of trips to puppet theater and to the drama theater for children's performances;
7. organizing trips to animal and bird exhibitions.

All this is offered at the request of mothers for their children.

Services will be provided by qualified specialists in their field with sufficient experience in this field. The workforce will be small, due to their versatility, this will ensure a calm and friendly psychological environment for the team, which is beneficial for children.

Analysis of the organization's business environment

It is necessary to research the market from the customers' perspective.

Main consumers of services:

• Residents of the city center where the kindergarten will be located.

On modern stage, in Perm this business underdeveloped State kindergartens are overcrowded, and the prospect of waiting for vacant places does not inspire hope, and it is unlikely that this institution will provide adequate attention to the child. The presented project has every chance of becoming promising and receiving further development, since demand in this area exceeds supply.

To more clearly define the company's target audience, market segmentation is carried out, which makes it possible to:

— more accurately outline the target market according to the client’s needs;

- determine the advantages or weaknesses of a particular organization for the development of of this market and promotion of your services;

— more clearly set goals and predict the possibilities of successfully running a marketing program.

To successfully implement its services, an organization needs to differentiate clients in order to identify those who could become potential consumers of the organization’s services.

Market segmentation criteria for individuals are:

social affiliation - workers, employees, pensioners, businessmen;

income level – medium, low, high.

Mainly, the services of a private kindergarten will be used by working people, with a high income (possibly with an average income), as well as businessmen with high family income. The most attractive aspects of this project are the flexible work schedule and individual approach to the child. Working people who have sufficient income and care about their child’s present, in the absence of free places in state kindergarten institutions, will definitely use the services of a private kindergarten.

Marketing plan

In conditions market relations the use of marketing is objectively necessary, since it shows enterprises and organizations the most correct ways to increase the efficiency of their activities, focused on the consumer of the services being sold.

Marketing management is the creation of conditions for the company to operate under which it can successfully complete its tasks. For this project, this is important, since this is still a developing sector of the service market.

The main goal (Business plan for a private kindergarten) of the designed company (kindergarten) is penetration into the market and subsequent existence in it. The main services of the kindergarten are, of course, educational services, and a further range of services is built around them. Therefore, in product policy the main emphasis is on the selection of qualified personnel and a variety of leisure activities. This is one of the company's competitive advantages.

Since the demand for educational services is constant with little seasonal influence (it decreases in the summer), it is necessary to create advantages over other competitors that have already existed for a long time. To organize a kindergarten, you need to apply several strategies:

1. a segmentation strategy that will allow you to find out how many market segments need to be covered when selling services. The adoption of a particular decision depends on the economic significance of individual segments and the behavior of competitors;
2. a strategy for the development and promotion of services, which involves solving growth problems through the production of new services that will be sold in an already developed market;
3. innovation strategy, which involves the creation of new services.

Compared to its competitors, the kindergarten occupies a stable position in the market. The newly created company needs to carry out a number of measures to improve the quality of services and win the sympathy of customers. Polite treatment of clients, a wide range of services offered, high quality services - all this will undoubtedly win the sympathy of clients.

Thus, through segmentation, consumer needs are better met. Knowing the client's reaction to the services offered allows you to more effectively allocate funds allocated for marketing in accordance with the market situation. When implementing an innovation strategy, you can attract additional customers by creating new services. However, their implementation is associated with certain risks. The possibility of such a risk can be reduced through long-term planning in the area of ​​the emergence of new information with constant contact with consumers.

The new policy should be carried out taking into account that the price of services does not exceed the price level that ensures these services at a competitive level. The decisions made in the area of ​​pricing are important when marketing strategy companies.

Promoting services to the market involves a combination of various types of activities to convey information about the merits of the services offered to potential clients and stimulate them. Methods of promoting services to the market include: advertising, sales promotion, public relations, personal services. Depending on the purpose pursued by advertising, you can use one of possible directions related to the formation of the client positive image services, defining the image of the organization, stimulating consumption and the desire to attract customers.

It should be noted that advertising is very closely related to the process of establishing the image of the kindergarten. The goals of advertising are to inform potential clients about the opening of a new educational institution, form a positive opinion about the kindergarten, and attract a large number of clients. The advertising budget for the first time of work will be about 10,000 rubles. These funds are planned to be spent on placing advertising booklets in places where there are large concentrations of parents and children.

Demand generation is about informing a potential customer about the existence of certain types services that would meet their needs today.

One of the difficulties of organizing a project is finding suppliers finished products and forming a stable connection with them. When concluding a supply agreement, it is necessary to take into account all possible cases of supply failures or improper implementation, as well as the liability of the parties.

Production Business Plan Private kindergarten

The following places will be equipped:

• for educational activities and free play (toys, stationery, teaching aids, children's furniture and equipment); plus a workplace with a musical instrument, toys and equipment for physical activities and outdoor games;
• for sleeping (beds, bedding, at least 2 sets per child),
• for storing outerwear and a change of clothes (individual lockers, children's sofas),
• for eating (dishes, cutlery, furniture);
• for sanitary and hygienic procedures (pots and/or toilets, towels, household supplies).

• dining room (cooking utensils, household appliances, furniture.);
• medical office (furniture, special furniture and medical equipment, medicines and instruments, refrigerator, overalls, etc.)

The purpose of creating this company as a commercial organization is, first of all, to make a profit by providing education and training services for preschool children.

In subsequent stages it is planned:

• with the help of advertising, achieve fame and popularity of the organization, becoming a children's institution top level development and service of children, for the education of a comprehensively developed and physically strong personality of the child of today's New and difficult times;
• ensure large and stable attendance of kindergarten clients over the year;
• win the trust of your clients by providing quality services;
• within 5 years, purchase a plot of land and a house into the private ownership of the company;
• become a sustainable organization in the market for these services.

Achieving the set goals will be the key to further successful and profitable existence in the market.

Organizational Business Plan Private kindergarten

This project is related to the service sector. Consumers will mainly be families with middle and high incomes. At the formation stage, the company assumes sole ownership and registration as an individual entrepreneur. A registered institution is subject to mandatory registration with the tax authorities (with the assignment of a TIN - taxpayer identification number). It is also necessary to obtain a license to open such an establishment; this is a very costly and troublesome procedure. Let's estimate the costs of this procedure:

• conclusion of the Fire Service (issued free of charge, but subject to all fire safety requirements being met including: fire alarm; per month, equipping it with fire extinguishers - 20,000 rubles).

Total: about 20,000 rubles

Assistance in the correct and competent execution of all necessary documentation will be provided by attorneys and law firms.

The organization's labor resources are the main resources of each company, the quality of selection and the effectiveness of their use largely determine the results of the organization's activities. At the level of an individual organization, the term “personnel” is often used instead of the term “labor resources”. The personnel of an organization is usually understood as the main (regular) composition of the company’s employees.

Since our company is designed to serve only 20 children, the staff will be small.

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

Nurse

Security Guard

The above structure of personnel management can be considered linear. It allows the director to quickly manage the work of the kindergarten and keep abreast of events.

The head of this kindergarten is the director, who is also the chief accountant. The specialists are kindergarten teachers. TO service personnel may include: a security guard, a nanny and a nurse.

1. Director.

It is an independent unit of the company. Also the chief accountant of a kindergarten, due to the small amount of work.

— organizes all the work of the kindergarten;

- bears full responsibility for his condition and the condition of the workforce;

— represents the organization in all government authorities and higher institutions;

- manages the property of the kindergarten;

— issues orders for the organization in accordance with labor legislation;

— hires and fires employees;

— maintains tax records;

— carries out economic planning;

— negotiates with baby food suppliers;

- Responsible for the smooth functioning of the company.

The director's working day is 10 hours without a break and 9 hours with a break (from 12:00 to 13:00). The work schedule is every day, taking into account the presence of children. Possible to work in holidays, depending on the amount of financial work in the kindergarten.

The director's vacation is carried out in accordance with the work schedule of the kindergarten and its further development, (it is possible for the kindergarten to operate in the summer), then the vacation (which is 1.5 months) will be divided into weeks and carried out in agreement with the staff.

The director of the company will be paid according to a time-based wage system (a simple piece-rate system), which is based on the salary for the actual time worked.

The cost of an hour of work for the director is 150 rubles.

On average there are 24 days in a month

Average wages per month will be – 150*10*24= 36000

Depending on the number of working days, the director's salary will vary.

2. Educator .

(Part-time music teacher)

Age from 30 to 47 years (female). Without VP. Preferably having your own children. Minimum 7 years of experience in this field is preferred. Must have the highest qualification category as a teacher primary classes. Must have a graduate degree music school piano department.

Its functions include:

- care and feeding of children;

The teacher's working day is 10 hours (from 9:00 to 19:00). The work schedule is 12 working days per month. It is possible to work on holidays if you have children. It is possible to call on non-working days to replace another teacher (payment in the 2nd amount). Vacation is 1 month per year (most likely in the summer).

A teacher's salary is calculated according to a time-based wage system (time-based bonus system), which is based on the number of hours worked.

The cost of an hour of work is 100 rubles. + 40 rub. as a music teacher

The average monthly salary without bonus will be 140*10*12=16,800 rubles.

3. Educator.

(Part-time art teacher)

Subordinate to the director. He is a specialist in educational activities.

Age from 30 to 47 years (female). Without VP. Preferably having your own children. Minimum 7 years of experience in this field is preferred. Must have the highest qualification category as a primary school teacher. Must have a diploma from an art school.

Hired by personal interview.

Its functions include:

— conducting music and singing classes with children;

— conducting educational and training sessions;

— monitoring the safety of children;

- care and feeding of children;

— organization of trips and walks;

— organizing and holding festive events;

— collecting funds for excursions, exhibitions, etc.;

— carrying out parent meetings;

— notifying parents about the condition of their children (in emergency situations).

The teacher's working day is 10 hours (from 9:00 to 19:00). Working schedule 12 days a month. It is possible to work on holidays if clients have children. It is possible to call on non-working days to replace another teacher (payment in the 2nd amount). Vacation is 1 month per year (most likely in the summer). A teacher's salary is calculated according to a time-based wage system (time-based bonus system), which is based on the number of hours worked. The cost of an hour of work is 100 rubles. + 40 rub. as an art teacher

Number of working days in a month – 12 days

The average monthly salary without bonus will be 140 * 10 * 12 = 16,800 rubles.

Depending on the additional working days, the teacher’s salary will vary.

4. Nanny.

Subordinate to the teacher. Accepted and approved for work by the director.

Age from 20 to 40 years (female). Without VP. Mandatory secondary specialized education (regional methodological education). The presence of such qualities as: accuracy, diligence, attentiveness, friendliness.

Hired by personal interview.

Its functions include:

— sanitary treatment of premises;

- cleaning and making beds;

— washing and ironing children's pastel linen;

- preparing lunch and dinner daily;

— assistance in organizing children to the teacher.

The nanny's working day is 9 hours (from 9:00-18:00). Work schedule 12 days a month. Possible to work on holidays (on call from management), payment at the 2nd rate.

Vacation is 1 month (optional).

The nanny's salary is calculated according to a time-based wage system (time-based bonus system), which is based on the number of hours worked.

The cost of an hour of work is 90 rubles.

Number of working days in a month – 12 days

The average monthly salary without bonus will be 90*9*12=9720 rubles.

Depending on the additional working days, the nanny's salary will vary.

5.Med. sister.

Subordinate to the director. He is a specialist in medical activities.

Age from 27 to 50 years (female). At least 2 years of experience in this field is desirable. A diploma of higher medical education is required.

Applies to jobs based on a personal interview.

Main functions:

- medical management cards about the child’s health status;

— provision, if necessary, of primary care;

- vaccinating children against diseases.

Working day honey. sisters is 6 hours (from 10:00-16:00). Work schedule: 20 working days per month. It is possible to work on holidays, on call from management.

Vacation is 1 month per year (optional.

Medical salary Sisters are paid according to a time-based wage system (a simple piece-rate system), which is based on the number of hours worked.

The cost of an hour of work is 85 rubles.

Number of working days in a month – 20 days

The average salary per month will be 85*6*20=10,200 rubles.

Depending on additional working days, medical wages. sisters will change.

6. Security guard.

Subordinate to the director.

Age from 30 to 40 years (male). Without VP. Strong build. Hired by personal interview.

Its functions include:

— security of the kindergarten building and the surrounding area;

- report any damage caused to the director of the company.

Working hours are 12 hours (from 06:00 to 18:00). Work schedule - 15 days per month. Vacation – 1 month (optional).

The security guard's salary is calculated according to a time-based wage system (a simple piece-rate system), which is based on the number of hours worked.

The cost of an hour of work is 60 rubles.

Average number of working days in a month – 15 days

The average salary per month will be 60*12*15=10800 rubles

Depending on the number of days in a month, the security guard's salary will vary.

7. Cook

Woman, 25-50 years old. Without VP. Work experience is desirable.

Hired by personal interview.

- preparing breakfast, lunch, afternoon snack and dinner.

The working day is 8 hours (from 9:00-17:00) daily. Vacation - 1 month (optional). The cook's salary is calculated according to a time-based wage system (a simple piece-rate system), which is based on the number of hours worked.

The cost of an hour of work is 90 rubles.

Average number of working days in a month – 24 days

The average salary per month will be – 90*8*24=17280

Depending on the number of days in a month, a cook's salary will vary.

At the end of each month of work, performance evaluation and possible rewards are planned.

Financial Business Plan Private kindergarten

The presented business plan is designed to be implemented exclusively using our own funds.

Basic initial costs:

Name of cost type	Approximate cost (RUB per month)
Premises rent	50000
Public utilities	10 000
Redevelopment of the premises	80000
Fire safety	20 000
Furniture (children's tables, chairs, etc.) for 20 people.	80000
Bedding for 20 people	25000
Educational materials (from plasticine to piano)	30000
Telephonization	5000
Purchase of technical equipment (electric stove, refrigerator, etc.)	60000
Marketing expenses (various types of advertising)	10 500

In addition, you can write in the consumable part baby food. Our project involves supporting 20 children; about 72,000 rubles will be spent on food per month. excluding increased prices for products and delivery.

TOTAL: about 427,000 rubles. to get started.

After the work, the premises will fully comply with the requirements of the Sanitary Standards and Rules for preschool institutions and educational program, the following places will be equipped:

1.for educational activities and free play (toys, stationery, teaching aids, children's furniture and equipment); plus a workplace with a musical instrument, toys and equipment for physical activities and outdoor games;

2.for sleeping (beds, bedding, at least 2 sets per child),

3.for storing outerwear and a change of clothes (individual lockers, children's sofas),

4.for eating (dishes, cutlery, furniture);

5.for sanitary and hygienic procedures (pots and/or toilets, towels, household supplies).

In addition, work places will be equipped in the garden for the purpose of accompanying children:

6.dining room (cooking utensils, household appliances, furniture, etc.);

7.medical office (furniture, special furniture and medical equipment, medicines and instruments, refrigerator, overalls, etc.);

8. director’s office (furniture, office equipment, office, etc.).

Total fixed costs (per month)		Total variable costs (per month)
premises rental salary for employees public utilities telephone services 4 meals a day main households accessories, inventory (detergents, dishes, cutlery, towels, medicines, etc.)	sum	excursions, exhibitions, trips to the circus, puppet theater, etc. auxiliary equipment (educational games, stationery, teaching aids, etc.) Advertising	sum
	50000 RUR 172 720 RUR 10000 RUR 1000 RUR 72000 RUR		7000 rub. 10000 rub.

Key financial indicators:

The price of the service is designed for consumers with high incomes and stable income.

The future kindergarten will begin its work in September 2010. It is possible to work around the clock, at the request of parents, as well as work in the summer. Payment for services is monthly, plus certain types of services (clubs, trips to the theater, etc.)

So, based on the presented calculations, we can conclude that the presented business plan for the kindergarten is profitable and possible in real implementation.

Staffing Schedule.

Job title	Number of people	Cost per hour	About an hour. per day	Number of working days per month.	Salary	Total wage fund
Director	1	150	10	24	36000	36000
Part-time teacher Teaches music	2	140	10	12	16800	33600
Part-time teacher. Drawing teacher	2	140	10	12	16800	33600
Nanny	2	90	9	12	9720	19440
Nurse	1	85	6	20	10200	10200
Cook	1	90	8	24	17280	17280
security guard	2	60	12	15	10800	21600
					Total:	171720

Plan report of income and expenses

Cash flow report

	1 quarter	2nd quarter	3rd quarter	4th quarter
Revenue	1320000	1320000	1320000	1320000
Fixed costs	941160	941160	941160	941160
Variable costs	54000	30000	45000	15000
Gross profit	324840	348840	333840	363840
Balance at the beginning	0	324840	673680	1007520
Balance at the end	324840	673680	1007520	1371360

Cash flows. (probable)

	1 kratal	2nd quarter	3rd quarter	4th quarter
Revenue	1320000	1320000	1320000	1320000
Attachments	427000
Expenses	995160	971160	986160	956160
Gross approx.	-102160	348840	333840	363840
Balance at start	0	-102160	246680	580520
Remaining at the end	-102160	246680	580520	944360

I use the simplified tax system (how to calculate sales tax)

In 2011, the simplified tax system = (5280000-3909240)*15%=205704 rubles.

Cash flows. (pessimistic)

	1 kratal	2 kratal	3 kratal	4 kratal
Revenue	1320000	1320000	1320000	1320000
Attachments	427000
Expenses	1085100	1185112	1118123	1124125
Gross profit	-192100	134888	201877	195875
Balance at start		-192100	-57212	144665
Remaining at the end	-192100	-57212	144665	340540

Cash flows.

	1 kratal	2 kratal	3 kratal	4 kratal
Revenue	1320000	1320000	1320000	1320000
Attachments	427000
Expenses	965320	985650	920100	923150
Gross profit	-72320	334350	399900	396850
Balance at start		-72320	262032	661932
Remaining at the end	-72320	262032	661932	1058782

Operational plan report (for the year)

NPV (50%)=202579

NPV(130%)= -16409

Break-even point in kind = 313720/22000 = 14 children.

Payback period=427000/944360=0.45 i.e. 4.5 months.

Safety factor=440000-14/440000*100%=99%

Risk assessment

Risk in entrepreneurship is the likelihood that the enterprise will suffer damages and losses if the planned event (managerial decision) does not materialize, as well as if miscalculations or errors were made when making management decisions. Factors influencing business risk can be divided into two large groups: macroeconomic and microeconomic.

The following possible risks can be identified in this project:

Cause		Negative influence
occurrence of risk		on expected.profit
Distance from		Additional creation costs
transport hubs		access roads, elevated
		operating costs
Distance from		Additional capital investments
engineering paths		for supplying electricity, heat, water
Local attitude		The possibility of introducing additional
authorities		restrictions complicating the implementation of the project
Level
solvency
		percent		\
Unforeseen expenses		Increasing the volume of borrowed funds and
including due to inflation		decrease in net profit due to payment
		percent
Disadvantages of design		Rising construction costs
survey work
Late delivery		Increased production time, payment
components		fines to customers
Demand volatility		Decreased demand with rising prices
The emergence of an alternative product		Declining demand
Price reduction by competitors		Decrease in profit
Increased productivity		Decline in sales and reduction
from competitors		profits
Tax increases		Decrease in net profit
Decrease in solvency		Declining sales
consumers
Rising prices for raw materials,
materials, transportation
Dependence on suppliers		Decrease in profits due to rising prices
lack of alternative
Lack of working capital		Increasing the volume of borrowed funds and
funds		decrease in net profit due to interest payments
Difficulties in recruiting qualified		Decreased rhythm
Insufficient salary level		Staff turnover, decreased productivity
Equipment wear and tear

There has long been a shortage of places in public kindergartens in Perm; city residents have no choice but to wait for vacant places or hire nannies for their children. Private kindergartens could be a solution to their current situation. They either don’t exist, or they are of poor quality, or they don’t have a license at all. There is no need to talk about competition for this project. It cannot be argued that in larger cities (Moscow, St. Petersburg, etc.) this industry has been successfully developing and thriving for a long time, but unfortunately in our city it has not yet found its proper place.

Still, in order to stay afloat and be able to compete with municipal gardens, it is necessary to carry out activities in the field of advertising and improve the quality of service, using your strengths: such as the novelty of the services offered, which differ from the services of competitors and the high quality of services provided, obtained through high-quality organization of activities and highly professional personnel. Main competitive advantage private garden, is the safety of children and more serious control over each of them, due to the small number of the group.