Payback atelier for repair and tailoring. We draw up a business plan: how to open an atelier for tailoring and repairing clothes from scratch. Age groups, years

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

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

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

The main indicators of the project:

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

The average revenue per month is 155,000 rubles.

Profit - 100,000 rubles.

Payback - 12 months.

Business planning for a tailor shop

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

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

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

Complex of services and market analysis

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

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

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

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

Production plan

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

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

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

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

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

Sewing studio equipment

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

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

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

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

Atelier workers recruitment

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

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

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

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

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

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

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

Advertising activity

Advertising in any business plays, if not a decisive, then far from a secondary role. No ads in local media mass media, on a local TV channel and in newspapers about the opening of a workshop, quick success in work and an influx of customers should not be expected. To gain fame and popularity, to increase the efficiency of the project, a daily updated website on the Internet will not be out of place. But the process of becoming an advertising-free business will be long, unprofitable and difficult at the initial stage.

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

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

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

Financial part of the project

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

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

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

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

The income items of a tailoring studio include:

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

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

A tailoring workshop is the place where each of us can place an order for such types of services as tailoring and repair of everyday, festive or outerwear. Many sewing masters are interested in the question: how to open your own tailoring studio? It is worth knowing that for each type of business everything is very individual, there are no universal tips in this area.

If you have the ability and a great desire to work in the public service sector, then this is not enough to start working and making a solid profit. To launch the project at full capacity, you need to have the skills of a psychologist, competent coordinator, teacher and entrepreneur. If you add entrepreneurial spirit, knowledge of tax legislation and the financial sector to all this, you are guaranteed success.

The competition in this market is quite strong. Therefore, in order to compare favorably with competitors, the emphasis in work should be on quality and a non-standard approach to each client.

Experts distinguish two types of such an enterprise:

• a small studio in your own house or apartment;
• atelier in a rented room.

The Need for a Sewing Workshop Business Plan

If you have already decided what type of business you will be engaged in, you need to carefully plan your work, i.e. write a business plan. This is a step-by-step plan for the success of your future enterprise. If you do not draw up a document, the risk of failure will be too great.

This estimate is necessary for everyone: both those from whom you plan to take funds for the implementation of your plans (money investors and bankers), and your future employees who want to know their prospects and tasks. But most importantly, the entrepreneur himself needs a business plan for opening an atelier in order to carefully analyze his ideas, to understand how vital and reasonable they are.

This document should describe the main points of the future enterprise, analyze the possible difficulties that you will encounter in your work, and describe possible ways their elimination.

Purposes of this document:

• for external use - to present your business in the most favorable light to investors;
• for internal use - in this case, the business plan is used as a management tool.

Market analysis, competitiveness assessment

Before you start implementing your plan to open an atelier, you need to analyze the market in your locality. This will help you understand how much competition there is in this industry, whether your business will be successful in the city where you plan to do business.

In addition, you will be helped by the analysis of errors and shortcomings in the work of competitors. Only then will you be able to understand what will be best for your business and what will need to be avoided. Inaccuracies and shortcomings in the work of competitors will prompt you for new, optimal solutions and marketing moves.

How to start a sewing business: registration and documents

It's worth knowing that this type of business is segmented. What does it mean? You can open a workshop only for tailoring, others want to do only repairs, and there are those who are ready to combine both. Therefore, you must immediately decide on the direction of activity.

So, what do you need to open a studio? This type labor activity must be legally registered with the tax office. The substantive form can be chosen in any of the options: or. In order to make it easier to keep accounting and tax records, it is better to focus on individual entrepreneurship.

Selection of workers

Minimum staff should consist of:

• the person who will take orders,
• couturier designer,
• master seamstress.

A fashion designer will need to be paid a good wage. At first, you may not be able to afford it. Therefore, you can invite to work, for example, a female student without a certain experience, but with a desire to work and acquire skills in their specialty.

The tailor must have extensive experience in this field. The receiver must be able to accurately take measurements.

You can hire people from among your friends or acquaintances or through agencies.

It is necessary to conclude an agreement with a seamstress, in which it is necessary to prescribe it liability. Since customers sometimes bring in very expensive material or items for repair, in some cases an inexperienced technician can damage the item. Therefore, he must know that he is responsible to the customer for the damaged item.

Another important condition in the selection of personnel is that your future employees must be able to communicate with people and be decent.

Services

Studio services include:

• tailoring;
• repair and restoration of clothes.

It is worth knowing that this type of business is subject to seasonality. This will be especially noticeable if you plan to do only repair or tailoring of outerwear. Seasonality also applies to those ateliers that work with knitwear or specialize in sewing dresses, raincoats, coats and fur coats.

How to "untwist" the studio?

After all the preparatory work has been completed, an advertising campaign for your production is needed. This is best done a few weeks before opening.

• posting information leaflets on advertising boards in your city;
• announcement in in social networks and on local television;
• distribution of invitations in mailboxes;
• advertising in stores and shopping centers.

Financial part: costs, profit, profitability of a tailoring studio

Estimated costs in the first year of the atelier's operation with such services as tailoring of outerwear, workwear, uniforms for hotels and restaurants, repair of women's and menswear, look like this.

To implement the project, you will need 2,300,000 rubles.

For the first 12 months of work, you can get income in the amount of 3.5-4 million rubles, the next years it is planned to increase revenues by 20%.

Net profit from the work of the studio- 2,800,000 rubles. As you can see, the project pays off in 10-11 months. Thus, one can speak of high profitability atelier as a business.

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2. Description of the business, product or service

Society with limited liability Hermes was founded in 1999.

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

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

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

Society may have civil rights and bear the civic obligations necessary to carry out any activities that are not prohibited federal laws, if it does not contradict the subject and goals of the activity, determined by the Charter of the Company.

Rights and obligations legal entity We acquire the company from the moment of its state registration.

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

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

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

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

The mission of the company "Hermes":

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

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

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

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

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

Germes LLC plans to produce the following costumes:

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

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

Assortment dynamics sold products shown in fig. 3.

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

Strengths:

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

Weak sides:

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

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

3. Description of the market

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

Market share of Germes LLC

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

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

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

Market segmentation by age

Age groups, years	Number of women in the group (people)	Oud. group weight, %
over 60 years old
Total

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

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

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

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

Competition

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

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

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

Evaluation of nearest competitors

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

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

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

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

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

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

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

4. Sales and Marketing

Fund of working hours for the planned year

Month	Total days in year	Including		Note
		Weekends and holidays	workers
				The duration of the next vacation and its type (according to a rolling schedule)
I quarter
II quarter
September
III quarter
IV quarter
Total for the year:

5. Production plan

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

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

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

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

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

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

t=18’43=2.05(hour.)

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

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

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

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

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

Balance of working time per worker

No. p / p	Index	Plan for the year
		in days	in hours
	Calendar fund of time
	Number of weekends and holidays
	Nominal working time fund
	Not going to work
	Regular holidays
	Not sick leave
	Maternity leave
	Vacation for students
	Fulfillment of state and public duties
	Number of days away from work
	Number of working days per year (E)
	Loss of time within the working day
	Breaks in the work of nursing mothers
	Preferential hours for teenagers
	Useful Fund of Working Time

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

Grouping costs by designed product

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

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

Calculation of the material estimate

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

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

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

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

6. Organizational structure

7. Financial plan

Calculation of the balance of income and expenses of product sales

1 year (months)

Sales volume, units services

Price per one. products

Revenues from sales

including

permanent

variables

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

Calculation of the balance of income and sales expenses

	1 year (months)
Sales volume, units services
Price per one. products
Revenues from sales
including
permanent
variables
		19880	19440	21840	21360	82520
Expenses	14428	12670	12274	12672	52117
including
permanent	12287	10612	10262	10412	43571
variables	2141	2058	2013	2260	8546
Balance	5452	6770	9566	868	30403

Cost structure

Cost type	1 year	2 year	3 year
Permanent
Variables

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

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

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

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

The data for calculating profitability are presented in the table.

Data for calculating the profitability of Hermes services

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

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

For motion detection Money"Hermes" during the first three years of operation, the document "Schedule of cash flow" was developed (Table 15). In the first month of operation, there is a shortage of funds, in the following months the loss of the first month is covered and the situation of the first month is not repeated.

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

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

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

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

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

To implement the proposed project, 143.06 thousand rubles of these funds will be required. start-up capital is 119.795 thousand rubles, rubles - 23.265 thousand rubles are the expenses of the first three months.

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

Every year in Russia, the number of tailoring studios is growing. It's connected with in high demand of the population for household services in the field of tailoring and repair of clothes. Opening a studio is profitable and does not require serious investments. To begin with, a concept and business plan for a sewing workshop is being developed. The article presents a sample business plan for a clothing repair shop for the city of Vladivostok.

Brief Summary

Starting investment: 550 300 rubles

Payback period: 2-4 months

Profitability: 20-30%

annual net profit: 940 800 rubles

Project description

Idea: Starting a tailoring and repair shop from scratch, designed for clients with an average income level and above. The project reaches self-sufficiency approximately 8 months after the start.

Organizational form: sole proprietorship or LLC

Project goals:

• Creation of a sewing studio according to a business plan;
• Providing a wide range of quality services;
• Providing customers with a high level of service;
• Getting regular monthly income;

Prospects: organization of a network of workshops for tailoring and repairing clothes and textiles in the sleeping areas of Vladivostok.

Target audience: women of different age categories - 85%, couples - 10%, men - 5%.

Services:

• Restoration of products from any materials;
• Repair of leather and fur products;
• Tailoring of men's, women's and children's clothing according to individual patterns;
• Tailoring of textiles (bed linen, curtains).
• Working hours: 6 days a week from 10.00 to 20.00. The total number of working hours per week is 70 hours.

Important! A business plan for a sewing studio for a small business with calculations is made taking into account financing in the project of personal funds in the amount of 550,300 rubles

Niche in the market

For the past ten years, the Russian textile industry has experienced a serious crisis. According to experts, the segment for the production of clothing in 2013-2016 was 80% occupied by Asian and European products. The share of domestic producers reached only 20%.

In 2017, the situation began to change thanks to significant support from the state. In addition, private investors actively invested in small and medium-sized enterprises for tailoring clothes from domestic raw materials, as a result of which it became profitable to keep a sewing studio, especially in small towns.

In Vladivostok, there is 1 sewing workshop for 2 sleeping areas narrow profile serving about 4,000 residents. At the same time, competition in this niche is insignificant. Therefore, the business plan of a tailoring studio should include an extended list of services at affordable prices.

Marketing strategy

An advertising campaign is an important component of a business plan for a sewing studio. The flow of customers, the payback of the project and its relevance depend on it. In the first month of work, marketing costs will amount to 10-15% of the total investment. After 2-3 months, the atelier will become more popular and the cost of monthly advertising can be reduced.

*The calculation is made for the first month of the project implementation. Further monthly costs do not include printouts of the name sign and website creation.

Organizational and legal base

Before you open a shop-studio, you should decide on the legal form. The choice of an individual entrepreneur or LLC. IP is easier to register. To do this, the necessary package of documents is collected and submitted to the local tax service. Not all businessmen are ready to spend time preparing documents. To avoid a long registration of an individual entrepreneur, you can contact qualified service specialists who will help with the registration of an individual entrepreneur or LLC for free.

When filling out documents in the column "OKVED code" indicates: 93.5 ("Providing other personal services population"), 18.2 ("Sewing clothes from textile materials and clothing accessories"), 52.74 ("Repair of household products, as well as items for personal use, not included in other groups").

If the creation of an atelier is planned jointly with a partner, then it is better to register a legal entity, it is easier to open an LLC. This form of business organization will allow you to correctly distribute responsibility between the two parties.

Production plan

An important step towards the successful creation of a business plan for a tailoring studio is the calculation of the cost of equipment and knowledge of the main criteria for a workshop room. Correct calculation of costs at this stage will avoid possible risks and save money.

room

The room is selected taking into account the location, price per square meter and convenience. The size of the area of ​​a small studio - 30-40 square meters. This is quite enough to accommodate several workplaces, a fitting room and a reception area for receiving orders. The room can be located on the ground floor or first floor.

Rent price retail space in Vladivostok, the average is from 800 to 1200 rubles per square meter. Accordingly, at least 25,000 rubles are included in the business plan for monthly rent.

Important! The room under the studio must be equipped with an isolated entrance, have good ventilation and communication systems.

Equipment

In the business plan of a sewing studio, equipment costs take up most. It is better to buy equipment from trusted suppliers who provide good discounts to regular customers. You can also buy some used equipment. This is a common practice among entrepreneurs starting a business in the field of tailoring and repairing clothes.

Investment in equipment

organizational plan

Recruitment takes time and costs. The optimal number of employees of a small studio is 3 people (2 masters, 1 administrator). May not be hired staff accountant and to outsource bookkeeping. Specialists of the Glavbukh Assistant service will help with this.

Wages are distributed among employees, depending on experience and qualifications. Masters receive a fixed salary and a percentage of each order. The administrator's salary does not include the interest rate.

payroll fund

Financial plan

The estimate of the start-up investments of the atelier's business plan is compiled based on the costs of renting, repairing premises, equipment, registering a business and advertising campaign. The amount of initial investment can be influenced by objective factors:

• Increasing the cost of equipment or rent;
• Additional costs in the process of repairing the premises;
• Marketing price changes.

One-time investments in a sewing workshop with an area of ​​30-40 square meters are as follows:

* The estimate does not include the cost of utilities, Internet payment, household goods.

The amount of net income is determined after the estimated costs for each month are calculated. The monthly investment estimate consists of fixed and variable costs.

Monthly costs

The daily number of clients per day is about 8 people. Average check- 1300 rubles. Thus, an atelier for tailoring and repairing clothes can bring the owner 312,000 rubles a month. net income every month - 78400 rubles.

Risk management

A preliminary analysis of the risks associated with the opening of a sewing workshop will minimize them. The most common risks in the textile field are:

• Seasonal nature of work. As a rule, there are fewer orders in summer. Therefore, it is important for an entrepreneur to be able to quickly navigate the new environment and switch attention to new ways of earning. This may be a minor repair of clothes or tailoring of bed linen, curtains, school uniforms.
• Rising prices for raw materials and deterioration of their quality. To avoid such a situation, it is necessary to establish channels for the purchase of raw materials in advance and have several suppliers.
• Equipment breakdown. To prevent this from happening, machines are regularly checked for defects. Full repair of sewing equipment is carried out every six months.
• The difficulty of working with non-standard figures. Some models require an individual approach. It's about tailoring. large sizes. To be ready for such orders, it is necessary to hire high-level all-round professionals.