Dairy business: yogurt production. Dairy production business plan: technologies, SES requirements and equipment for the production of yoghurts

Ministry of Education of the Russian Federation

Ufa College of Industrial Economics

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

COURSE WORK

0601 ECU B-02-81 08 PZ

Course manager

A.A. Bagdanova

2003 year

Has developed

R.R. Galimova

2003 year

1. Introduction 2

2. Theoretical part 6

2.1. Business card 6

2.2. Marketing Plan 6

3. Settlement part 8

3.1. Baseline 8

3.2. Calculation of the production program 8

3.3. Calculation of the needs of raw materials 10

3.4. Organizational Plan 12

3.4.1. Calculation of the number of main workers 13

3.4.2. Payroll calculation of auxiliary workers. fifteen

3.4.3. The payroll of employees and managers. 17

3.5. Planned cost of goods 19

3.5.1. Costs of raw materials 20

3.5.2. Calculation of the size of the main salary 20

3.5.3 Additional wages of production workers 20

3.5.4. Contributions to extrabudgetary funds. 20

3.5.5. Calculation of the cost of auxiliary materials 21

3.5.6. Unit repair costs 21

3.5.7. Energy costs 22

3.5.8. Calculation of depreciation. 22

3.5.9. Shop expenses 23

3.5.10 General expenses 24

3.5.11. Selling expenses 24

3.6. Calculation of profit and profitability 25

3.6.1. Calculation of the cost of sales 25

Calculation of revenue from the sale of yogurt 26

3.6.2. Calculation of profit and profitability 26

3.7. Cost planning for cost estimates for production 26

3.8. Risks and guarantees 29

3.9. Financial plan 30

3.10. Technical and economic performance indicators of the designed enterprise 31

3.10.1. Labor productivity 32

3.10.2. The cost of 1 ruble of marketable products 32

3.10.3. Return on assets 32

3.10.4. Payback period for capital investments 33

3.10.5. Profit per ruble of fixed assets 33

3.10.6. Average annual output per worker 33

4. Summary 34

References 35

1. Introduction

The business plan is one of the first generalizing documents for investment justification and contains aggregated data on the planned nomenclature and volumes of products, characteristics of markets and raw materials, the need for production in land, energy and labor resources, and also contains a number of indicators that give an idea of \u200b\u200bcommercial , budgetary, and economic efficiency of the project in question and primarily of interest to participants - investors of the project.

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

A business plan is a tool necessary in market conditions for the technical, organizational, economic, financial, and managerial substantiation of a case, including relations with banks and investment, sales organizations, intermediaries, and consumers.

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

what the company does;

what are the goals of the company;

what is the strategy and tactics with which the company will be able to achieve its goals;

how much financial and other resources the company will need, during what period and how these resources will be used;

when and how funds will be returned to investors.

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

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

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

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

Identification of potential business opportunities of the enterprise, with emphasis on strengths and not concealment of weaknesses.

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

Business card Bashkir yogurt production

Ufa JSC "Hephaestus"

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

Director: Galimova F.R.

phones:

director: 30-76-84

ch. accountant: 30-10-30

production Department: 50-75-37

tel / fax: 51-03-28

r / account 20743197753815602003 in OJSC Sotsinvestbank, Ufa

account 31576843081095301780

Project goal: to substantiate the financial and economic feasibility of yogurt production at Hephaestus JSC

2. The theoretical part

2.1. Business card

In modern conditions, improving the quality of products are considered as the most important factors in increasing the efficiency of social production and the most complete satisfaction of material and socio-cultural needs. Investigation of the sales mechanism and sales channels should help to more accurately determine the cost costs of this product marketing firm.

When describing the distribution channels of goods, first of all, the necessity of the participation of intermediaries in the process of promoting the goods on the market is substantiated. The formation of demand and sales promotion reflects four main areas of activity of the enterprise.

In order to investigate the influence of the main variables on financial and economic indicators, a study is made of changes in financial indicators from changes in the main input variables. A sensitivity analysis will be carried out in relation to sales volume, sales revenue, costs, and life expectancy.

Production and sale of general industrial yogurt products and non-selling consumer goods;

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

2.2. Marketing plan

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

volume of sales (sales);

profit margins;

capital investments;

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

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

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

The marketing strategy is developed on the basis of:

studying the market capacity, its quantitative and qualitative characteristics;

goals and objectives for the development of the program;

planning relevant work and activities to achieve goals and fulfilling the intended tasks.

3. Settlement part

3.1. Initial data

Table 1.

Initial data for calculations

	The name of indicators	unit change	designation	value
	Number of calendar days
	Holidays
	The number of days off
	Number of vacation days
	Work shift
	Number of shifts
	Loss of time due to shorter working hours
	The average complexity of manufacturing products
	Number of cars
	Percentage of planned growth
	Machine performance rate
	Workshop area
	Absenteeism rate
	Holidays

3.2. Calculation of the production program

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

Production Programs

1. The number of working days per year

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

Dr - working days

Dk - calendar days

DPR - holidays

Two - weekends

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

2. Regime fund of time

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

Trej - regime fund of time

Dotp - vacation days

Tcm - shift duration

Dpred - holidays

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

3. Effective time fund

Teff \u003d Trej x KRO [hours] (4)

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

Teff - An Effective Time Fund

KRO \u003d 1 - a / 100 (5)

a - the total percentage of planned downtime

CRO \u003d 1 - 10/100 \u003d 0.9

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

4. The volume of output in physical terms

B \u003d M x Teff x KRO x Npm [tons] (6)

M - number of cars

Nm - machine performance standards

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

table 2

Productive capacity

Type of machines	Number of machines, pcs	Useful stock of machine time	Total useful time fund, thousand machine-hours	Production capacity for the production of the product, in thousand units
4. The filter for the mixture
5. The centrifugal pump
TOTAL:

3.3. Calculation of the needs of raw materials

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

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

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

Table 3

Raw material balance

Received					Received
Materials	number		for 1 unit	Total cost, rub.	Finished product	number		for 1 unit	Total cost, rub.
3) whey based drinks
4) sour cream
6) skim milk
					irrevocable
TOTAL					TOTAL

Methodology for calculating the balance of raw materials

1. The number of percent of finished products

c \u003d 100% -  y [%] (7)

 y - the percentage of waste

c \u003d 100% - 15% \u003d 85%

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

Ks \u003d V x 100% / v [tons] (8)

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

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

Abs zn \u003d Ks x% / 100% [tons] (9)

420353 x 15% / 100% \u003d 63053 [tons]

4. Find the total cost of all materials.

Total article \u003d Abs. characters X C [RUB] (10)

63053 x 7 \u003d 441371 [rub.]

5. We find the sum of the cost of all mixtures

441371 + 210175 + 235400 + 420355 + 453978 + 252212 + 63053 \u003d 2644021 [rub.]

6. Find the amount of waste value

29424 + 72512 \u003d 101936 [rub.]

7. Determine the net value of the mixture

2644021 - 101936 \u003d 2542085 [rub.]

8. Determine the price of yogurt

2542085/357300 \u003d 7 [rubles]

3.4. Organizational plan

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

3.4.1. Calculation of the number of main workers

Table 4.

Piecework Fund of Basic Workers

Major occupations	Headcount, people		Tariff rate	Service rate	Performance rate	Piece rate, rub	Annual output
Laboratory assistant
Apparatchik
Receptionist
TOTAL

Simple piecework salary, rub.			District coefficient		The annual salary fund, rub.	Extra payroll
						Income tax	Salary on hand

The method of calculating the wages of the main workers

1. the apparent number of workers workshop of the main production, each profession is determined by the formula:

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

But - the norm of servicing

The masterpiece \u003d 5/1 x 1 \u003d 5 [pers.]

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

Chspis. \u003d Chav x 100/100 - Mon recruited (12)

Mon - the percentage of absenteeism for legitimate reasons (fulfillment of state duties, study notes, donation, illness) is taken from the experience of JSC "Hephaestus" and is 8%. The main profession is the master of the workshop.

Chspis. masters \u003d 5 x 100/100 - 8% \u003d 5 [pers.]

3. Determine the rate of production

Nvyr \u003d Npm x But [pcs.] (13)

Nyvr - production rate

Nyvar of the master \u003d 50 x 3 \u003d 150 [pcs.]

4. Determine the piece rate per unit of output

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

St tariff - tariff rate

Rsd - piece rate

RSD masters \u003d 13.5 / 150 \u003d 0.09 [rub.]

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

S / pl simple sd \u003d Rsd x V [rubles] (15)

In - annual output

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

6. The size of the award is accepted based on the experience of JSC "Hephaestus" and is 30% calculated by the formula:

PR \u003d W / PL simple sd x% Pr / 100% [rubles] (16)

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

7. We determine the district coefficient

RK \u003d Z / PL simple sd + Pr x 15% / 100% [rubles] (17)

RK masters \u003d 32157 + 9647 x 15% / 100% \u003d 6271 [rub.]

8. Determine the annual payroll:

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

GF zpl masters \u003d (32157 + 9647 + 6271) x 5 \u003d 240375 [rub.]

9. Determine the income tax:

Uder-e \u003d (Z / PL simple sd + RK) x 13% / 100% [rubles] (19)

Uder-masters \u003d (32157 + 6271) x 13% / 100% \u003d 4996 [rub.]

10. Salary on hand is determined by the formula:

S / pl on hand \u003d (S / pl is simple sd + RK) - Uder-e [rub.] (20)

S / pl in the hands of the master \u003d (32157 + 6271) - 4996 \u003d 33432 [rub.]

3.4.2. Payroll calculation of auxiliary workers.

Table 5

Support Worker Salary Tariff Fund

Support workers professions	Headcount, people	Tariff rate	Annual Time Fund	Simple salary, rub.
Operator
Driver
Electrician
TOTAL

District coefficient		The annual payroll fund, rub.	Income tax, rub.	Salary on hand, rub.

1. Determine the apparent number of auxiliary workers

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

Operator sign \u003d 357300/200 x 1764 \u003d 1 [pers.]

2. Headcount:

Chspis \u003d Chyav x 100/100 - Mon [people] (22)

3. The simple tariff salary is determined by the formula:

Zpl tariff \u003d St tariff x Gf bp [rubles] (23)

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

4. Determine the premium

Pr \u003d Z / pl tariff x 25% / 100% [rubles] (24)

Pr operator \u003d 17640 x 25% / 100 \u003d 4410 [rub.]

5. The district coefficient is determined by the formula:

RK \u003d (B / PL + D) x 15% / 100% [rubles] (25)

Operator RK \u003d (17640 + 4410) x 15% / 100% \u003d 3308 [rub.]

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

Gf 2003 \u003d (S / PL + Pr + Pk) x Chspis [rubles] (26)

GF 2003 operator \u003d (17640 + 4410 + 33080 x 1 \u003d 25358 [rub.]

7. Income tax is determined by the formula:

Uder-e \u003d Gf 2003 x 13% / 100% [rubles] (27)

Uder-operator \u003d 25358 x 13% / 100% [rub.]

8. Salary on hand

Zpl on hand \u003d (Zpl tariff + RK) - Uder-e [rub.] (28)

Zpl on the hands of the operator \u003d (17640 + 3308) - 3297 \u003d 17651 [rub.]

3.4.3. The payroll of employees and managers.

The initial data for calculating the annual wage fund for managers and employees is taken on the basis of the “Staff list” of Hephaestus JSC.

Table 6

States and funds of managers and specialists

Tariff salary, rub.	District coefficient		2003 Annual Salary Fund	Income tax, rub.	Salary on hand, rub.

1. The salary tariff is determined by the formula:

S / pl \u003d St tariff x Gf bp [rubles] (29)

Salary of the director \u003d 30 x 1764 \u003d 52920 [rub.]

2. The district coefficient is determined by the formula:

RK \u003d ZPL x 15% / 100% [rubles] (30)

Director's RK \u003d 52920 x 15% / 100% \u003d 7938 [rub.]

3. The 2003 annual salary fund

Gf 2003 \u003d (Z / pl + RK) x Chspis [rubles] (31)

GF 2003 Director \u003d (52920 + 7938) x 1 \u003d 60858 [rub.]

4. Income tax is determined by the formula:

Uder-e \u003d Gf 2003 x 13% / 100% [rubles] (32)

Director's support \u003d 60858 x 13% / 100% \u003d 7911 [rub.]

5. Salary on hand

Salary on hands \u003d (Zpl tariff + RK) - Uder-e [rub.] (33)

Z / pl in the hands of the director \u003d (52920 + 7938) - 7911 \u003d 52947 [rub.]

Table 7

Summary table of staff and payroll

	Amount of workers		Annual payroll		The average salary per 1 person.
1. The main workers
2. Support workers
3. Managers and specialists
TOTAL

1.17 - 100% x \u003d 10 x 100/17 \u003d 59%

2. 734375 - 100% x \u003d 412334 x 100/734375 \u003d 56%

3. Determine the average salary for the year

Avg zpl \u003d Gf 2003 / number of people [rub.] (34)

Wed ZPL for the year

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

4. Determine the average salary per month

Avg zpl for a month \u003d Zpl for a year / 12 [rubles] (35)

Av Zpl for a month

The main workers \u003d 41233/12 \u003d 3436 [rub.]

3.5. Planned cost of goods

The cost of production is expressed in monetary terms the current costs of production and sale of goods. Cost is a quality indicator of the enterprise. Calculation of costs is carried out in the introductory calculation, which summarizes the costs of each type of product by assortment and nomenclature. To calculate the species calculation, you need the following source data:

The amount of costs for raw materials and basic materials;

The costs of basic and additional wages;

Social security contributions;

Technological expenses;

Shop expenses;

General production expenses;

Selling expenses.

3.5.1. Raw material costs

The costs of raw materials are determined in table 3 “Balance of raw materials” and are equal to the net cost of raw materials minus the cost of waste.

Raw material costs \u003d 2542085 - (29424 + 72512) \u003d 2440149 [rub.]

3.5.2. Calculation of the size of the main salary

The basic salary of production workers is defined in table 4 “Piecework Fund of Main Workers” and table 5 “Tariff Fund of Salaries of Auxiliary Workers”.

DOS zpl \u003d Z / pl DOS workers - Z / pl vsp workers [rubles] (36)

OSL \u003d 412334 - 88752 \u003d 323582 [rub.]

3.5.3 Additional wages of production workers

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

Additional zpl \u003d Basic zpl x 11% / 100% [rubles] (37)

Additional ZPL \u003d 323582 x 11% / 100% \u003d 35594 [rub.]

3.5.4. Contributions to extrabudgetary funds.

Contributions to extrabudgetary funds is 35.6% of the sum of the basic and additional wages.

Deductions \u003d (Basic salary + surplus salary) x 35.6% / 100% [rubles] (38)

Deductions \u003d (323582 + 35594) x 35.6% / 100% \u003d 127867 [rub.]

3.5.5. Costing auxiliary materials

Table 8

Costs of ancillary materials

3 on vsp material \u003d year-old volume x Nraskh / 1000 [rub.] (39)

3 on vsp material \u003d 357300 x 65% / 1000 \u003d 232245 [rub.]

3.5.6. Repair Costs

The list of equipment is taken on the basis of the technological process of obtaining yogurt. The repair frequency is 11% of the cost of a unit of equipment.

Table 9

Costing a single repair

Name of equipment	Number of pieces of equipment	Repair Frequency	Carrying amount of equipment	The cost of one repair	Repair Costs
1. Bath for the preparation of the mixture
2. VDP bath for ripening yogurt
3. Bath service platform
4. The filter for the mixture
5. The centrifugal pump
TOTAL:

1. The length of one repair \u003d ball value x 11% / 100% [rubles] (40)

The length of one repair \u003d 5400 x 11% / 100% \u003d 594 [rub.]

2. H for repair \u003d qty x cost 1 repair x frequency [rubles] (41)

З for repair \u003d 1 x 2 x 594 \u003d 1188 [rub.]

3.5.7. Motor energy costs

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

Table 10

Calculation of costs for motor energy

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

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

3 to the engine energy. \u003d Ts 1Kvt hour x total energy consumption. [rub.] (43)

3 to the engine energy. \u003d 89325 x 0.8 \u003d 71460 [rub.]

3.5.8. Calculation of depreciation.

Compensation of the book value of fixed assets at the enterprise is carried out by including depreciation in the expense estimate under the item “Expenses for the upkeep and operation of equipment”.

The depreciation rate is determined on the basis of the Decree of the Government of the Russian Federation of 01.01.02. “On the classification of fixed assets” included in depreciation groups.

Table 11

Name of equipment	Number of pieces of equipment	Carrying amount of one car	Book value of all cars	Depreciation rate,%	Amortization Amount
1. Bath for the preparation of the mixture
2. VDP bath for ripening yogurt
3. Bath service platform
4. The filter for the mixture
5. The centrifugal pump
TOTAL:

Balanced hundredth of all cars \u003d Ts for 1 car x number [rub.] (44)

A \u003d Balanced hundredth x On / 100% [rub.] (45)

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

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

1. The cost of auxiliary materials T-8 232245

2. The cost of a single repair of T-9 7346

3. The cost of motor energy T-10 71460

4. The cost of depreciation of equipment T-11 2933

TOTAL 313984

3.5.9. Shop expenses

According to the experience of JSC "Hephaestus" workshop costs account for 35% of the cost of raw materials.

Workshop costs \u003d W for raw materials x 35% / 100% [rubles] (46)

Workshop costs \u003d 2440149 x 35% / 100% \u003d 854052 [rub.]

3.5.10 Overhead costs

General production

costs \u003d Workshop costs x 45% / 100% [rubles] (47)

General production

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

3.5.11. Selling expenses

Table 12

Routine costing

Table 11

Calculation of depreciation

Expenditures	The absolute amount of costs, rub.	Costs per 1 unit of production, rub.
1. Raw materials and basic materials
2. The basic salary of production workers
3. Additional salary of production workers
4. Social Security Contributions
5. The costs of maintaining and operating the equipment
6. Shop expenses
7. General factory expenses
Production cost
8. Selling expenses
Total cost

Selling expenses account for 0.3% of production costs.

Production cost is determined by the sum of all cost items.

Commercial

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

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

Full s / s \u003d Production s / s + Selling expenses [rubles] (49)

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

З for 1 production \u003d З for each article / year of issue [rubles] (50)

З for 1 production of raw materials and materials \u003d 2440149/357300 \u003d 6.8 [rub.]

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

3.6. Profit and profitability calculation

3.6.1. Calculation of the cost of sales

The volume of products sold characterizes the participation of the enterprise in the national economic turnover of financial resources and is a capital-forming indicator in the economic activity of any organization. To calculate the proceeds from the sale of finished products required initial indicators:

The selling price per unit of product is taken based on the experience of Hephaestus JSC taking into account the price index in 2003

Products according to the technological process plan are manufactured in the first grade, therefore, the grade factor is 1.

Table 13

Calculation of revenue from the sale of yogurt

3.6.2. Profit and profitability calculation

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

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

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

Profitability is an indicator of relative profitability expressed in%, characterizes the profitability or loss-making of each type of product. It is determined by the formula:

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

P - unit profitability

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

3.7. Cost Planning for Estimating Production Costs

With the goal of determining the financial stability of the enterprise and the formation of the dependence of profit on the volume of production and sales of products, we calculate the breakeven point.

The breakeven point is the level of production or sales at which financial proceeds from the sale cover expenses, ensuring a minimum level of sales at which there is no loss, but no profit.

Break-even point can be determined by the following indicators:

Fixed costs

Variable costs

Variable costs for 1 product

Weighted average selling price

To calculate fixed costs, the following one-time costs are accepted:

The cost of a milk tanker for transportation of finished products and the price is accepted at the average cost for 2003 and amounts to 200,000 rubles.

Obtaining a license for production activity - 650 rubles.

Operating costs for the maintenance of the milk tanker

fuel consumption 10 l per 100 km

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

maintenance 16 rubles per 1 km - 369984 rubles.

the cost of tires and other parts - 10 rubles. for 1 km run - 231,240 rubles.

Calculations

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

12 x 120 \u003d 1440 rubles / year

Administrative expenses office supplies and insurance - 1% of production costs

Admin costs \u003d derived s / s x 1% / 100% [%] (54)

Admin costs \u003d 4172913 x 1% / 100% \u003d 41729 [%]

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

At \u003d 1/9 x 100% [%] (55)

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

Moreover: the amount of depreciation is

Great. amor x report \u003d article of equipment / At x 100% [%] (56)

Great. amor x report-y \u003d 245000 / 11.1 x 100% \u003d 22072 [%]

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

Total fixed costs:

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

912115 [rubles]

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

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

Variable costs per unit of output are equal to the ratio of the sum of variable costs to the annual output of yogurt.

First costs per 1 production \u003d 1223317/357300 \u003d 3.4 [rub.]

3.8. Risks and Warranties

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

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

Assessment of possible losses for investors and other project participants;

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

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

Table 14

The risks

Types of Uncertainty and Risk	Risk reduction measures
1. Foreign economic risk (the possibility of introducing restrictions on trade and supply, closing borders, changing customs policy).	Selection of alternative sales channels. Creation of a “safety margin” at production prices of goods with unique characteristics.
2. Incompleteness or inaccuracy of information on the financial position and business reputation of enterprises participating in the investment project (the possibility of non-payments, bankruptcies, failure of obligations).	Diversification of the activities of enterprises participating in the project. Insurance of project participants against various risks. Careful selection of project participants. Receiving recommendations by participants from independent individuals, organizations. Studying audited financial statements for a number of years. Contracts with reliable counterparties with penalties for disruption of obligations.
3. Incomplete or inaccurate information on the dynamics of technical and economic indicators, parameters of new equipment and technologies.	Refusal to finance fundamentally new projects. Eliminate or minimize the use of new technologies or equipment. Attracting a designer and contractor with high qualifications and experience in implementing contracts with clear terms and penalties.
4. Fluctuations in market conditions, prices, exchange rates. Wrong choice of markets.	Finishing modern and environmentally friendly projects. “Safety margin” on ecology, early consultations with relevant services and authorities on environmental issues. Priority to projects with non-waste technology, with the release of an environmentally friendly product. Proven technology, trained personnel and high discipline in production

3.9. Financial plan

Financial planning  - this is planning actions for the formation and use of financial resources that ensure the relationship of income and expenses based on the interconnection of indicators and the development of the enterprise with sources of financing.

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

For each legal form of the enterprise, the corresponding mechanism for the distribution of profits remaining at the disposal of the company, based on the features of the internal structure and regulation of the activities of the enterprise of the respective ownership forms, is legislatively established.

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

Property tax is 2%.

Income tax is 24%.

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

Consumption fund - 30%

Savings Fund - 40%

Reserve fund - 30%

Profit from sales is - 459468 rubles.

Table 15

Profit sharing

Indicators	Justification
1. Profit from sales
2. Tax on the maintenance of municipal police		459468 x 1% / 100% \u003d 4595
3. Property tax	2% of the property value	245000 x 2% / 100% \u003d 4900
4. Income tax		459468 x 24% / 100% \u003d 110272
5. Profit remaining at the disposal of the enterprise	PR - paragraph No. 2, 3, 4	459468 – (4595 + 4900 + 110272) = 339701
6. Profit sharing	30% of item number 5	339701 x 30% / 100% \u003d 101910
7. Consumption Fund	30% of item number 5	339701 x 30% / 100% \u003d 101910
8. Savings Fund	40% of item number 5	339701 x 40% / 100% \u003d 135880
9. Reserve fund	30% of item number 5	339701 x 30% / 100% \u003d 101910

3.10. Technical and economic indicators of the designed enterprise

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

Labor productivity;

Costs per ruble of marketable products;

Return on assets;

Payback period for capital investments;

Profit for 1 rub. fixed assets

The average annual output per person in monetary terms.

3.10.1. Labor productivity

Labor productivity  - this is the number of products manufactured by one worker per hour. Labor productivity is measured in natural (kilograms) units of measure per person per hour according to the formula:

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

h - the number of payroll

T is an effective fund of time

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

3.10.2. Costs per 1 ruble of marketable products

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

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

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

3.10.3. Return on assets

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

Fo \u003d TP / Of [rubles] (58)

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

Cap investment \u003d Ts x S [rub.] (59)

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

Of \u003d capital investment + book value [rubles] (60)

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

OF \u003d 7203000 + 42380 \u003d 7245380 [rub.]

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

3.10.4. Payback period for capital investments

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

T payback \u003d OF / PR [years] (61)

T payback \u003d 7245380/459468 \u003d 15.7 [years]

3.10.5. Profit per ruble of fixed assets

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

PR for 1 rub. PF \u003d PR / PF [rub.] (62)

PR for 1 rub. OF \u003d 459468/7275380 \u003d 0.06 [rub.]

3.10.6. Average annual output per worker

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

Fri \u003d RP / Chsr. list [rub. per 1 person] (63)

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

Table 16

Technical and economic performance indicators

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

4. Summary

The purpose of the section is to provide a concise overview of a business proposal that can attract the attention of potential partners and interest in existing cooperation in future cooperation. The summary is the most important infection in the business plan. The resume is used as an advertising document sent to the bank, potential investor or interested party.

Objectives:

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

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

The intended goals for the near future should be specified;

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

Goals should be realistic and measurable, time-oriented.

Bibliography

I.V. Sergeev "Enterprise Economics".

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

T.P. Lyubanova “Business plan - experience and problems”.

B.Z. Chernyak "Business Planning"

* The calculations use the average data for Russia

1. SUMMARY OF THE PROJECT

The aim of the project is to open a yogurt bar to implement a range of catering services in a city with a population of more than 1 million people. The yogurt bar is positioned as a point of sale for healthy food and drinks.

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

For the implementation of the project, a retail space of 5 square meters is rented in the cinema.

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

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Thus, the main advantages of business include: a high level of profitability and demand for catering services; relatively free niche; low level of initial investment; conformity to healthy fashion small retail space; simple production technology; year-round demand for products.

The initial investment is 655,000 rubles. Investment costs are directed to the purchase of equipment, advertising, the purchase of raw materials and the formation of working capital, which will cover the losses of the initial periods. The main part of the required investments falls on the purchase of equipment - 48%. Own funds will be used to implement the project.

Financial calculations cover a three-year period of operation of the project. In the future, expansion of production is planned. According to estimates, the initial investment will pay off after nine months of operation. Net profit upon reaching the planned sales volume will be 74,000 rubles / month. The achievement of the planned sales volume is expected for the 4th month of work.

Table 1. Key performance indicators of the project

2. DESCRIPTION OF THE INDUSTRY AND COMPANY

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

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

One of the current trends in the catering market is healthy food. Trends statistics for 2016 show a significant increase in the popularity of healthy eating queries. The promotion of a healthy lifestyle and proper nutrition dictates its own rules in the catering market. The concept of healthy food service is being actively developed, presented by institutions of various formats: smoothie bars, cafes with vegetarian and guilt-free cuisine and so on. One of the segments of healthy fast food can be considered yogurt bars. Such a business model is quite in demand, but not as widespread as other fast food formats.

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

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

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

High profitability;

A relatively new format in the fast food segment;

Promotion of healthy eating habits;

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

Sufficient space to accommodate a 4-6 square meter outlet. m .;

The average net profit per month is 100 thousand rubles.

Difficulties that an entrepreneur may encounter: a direct dependence of demand for services on the economic situation and the level of incomes of the population, selection of qualified employees, paperwork, activities of regulatory authorities, fierce competition in the industry, low customer loyalty, which are difficult to accept new products in the catering market.

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

3. DESCRIPTION OF GOODS AND SERVICES

The yogurt bar is positioned as a healthy fast food, and the menu reflects the concept of the establishment. Its basis is frozen yogurt with various toppings (fruits, granola, nuts, syrups, etc.). Since frozen yogurt is the seasonal product most popular in the summer, items such as sandwiches and drinks that can support off-season sales have been added to the menu.

Table 2 presents an approximate assortment. The menu of the yogurt bar is quite diverse and can be updated over time in accordance with the taste preferences of consumers. Particularly noteworthy is the position “yogurt parfait”, which allows visitors to independently choose the ingredients for the treat. When developing the menu, the variability in the use of ingredients should be taken into account to avoid spoilage of products.

Table 2. An approximate assortment of yogurt bar

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

4. SALES AND MARKETING

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

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

A catchy and memorable name will highlight the institution from a variety of offers in the catering market. Services for developing a corporate identity of an institution will cost an average of 10,000 rubles. A catchy, eye-catching sign or window dressing will cost about 20,000 rubles.

To promote a yogurt bar, you can use various marketing tools: the installation of billboards and signs; distribution of business cards, flyers or booklets with the menu; advertising on the Internet, media and radio; participation in food exhibitions and fairs; loyalty programs, promotions; sponsor participation in cultural projects; holding draws.

Effective in this case will be advertising on social networks focused on youth. Within the framework of social networks, one can hold a “happy repost” campaign, “feedback contest”, etc. This tool aims to attract an additional audience.

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You can also provide for the “happy hours” promotion - the time during which the institution offers discounts, a special menu, etc. The use of this advertising tool should be carried out with the following recommendations:

Planning an action on weekdays;

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

Creation of a short and understandable slogan;

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

Track your stock profitability.

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

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

Competition of reposts, designed to distribute advertising information among potential consumers. The winner receives a yogurt parfait.

The action "happy hours", which is held on weekdays from 12:00 to 17:00. At this time, it is proposed to purchase a lunch combo at a reduced price, or a yogurt parfait with a 30% discount.

Creating a vibrant window dressing design that will attract visitors.

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

However, the best advertisement for a catering establishment is a quality product and service. If the consumer appreciates the dishes and service, then he will want to return to this institution again and advise his friends. Therefore, careful menu thinking, well-trained employees and trusted suppliers are key success factors.

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

5. PRODUCTION PLAN

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

1) Location. For any kind of catering establishment, the right choice of premises plays an important role.

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

Since the yogurt bar is a specific catering establishment, when choosing a place, one should take into account the presence of competitors nearby. For a particular format of the institution, neighborhood with analogues is not allowed - this can adversely affect the sales volume.

To open a yogurt bar does not require a large area - it will be enough 5 square meters. m, which will house a bar or “island”, equipped with all necessary equipment and an area with several bar stools for visitors.

To implement the yogurt bar project, it is planned to rent a retail space in the cinema. The trading area is 5 square meters. m., the cost of rent - 9000 rubles / month. The outlet is an island-type RMU kiosk. This format allows you to attract more visitors. The kiosk is decorated in bright colors and has a seating area with bar stools where visitors can sit down.

In order to save, it is planned to purchase a used kiosk worth 30,000 rubles. Its design and furniture filling costs in the amount of 40 000 rubles. Thus, the cost of arranging the retail space will amount to 70,000 rubles.

2) Service format and staff selection. At the initial stage, 2 sellers who will work in shifts will be required. In the future, the possibility of expanding staff to serve visitors is being considered. The seller accepts the order and is engaged in its preparation. The preparation time of the order should be no more than 5 minutes when serving yogurt and no more than 10 minutes in other cases. All menu items with the exception of sandwiches are prepared in real time, which emphasizes the usefulness and freshness of dishes. To supply the necessary ingredients, cooperation with a third party is provided. Serving is carried out in disposable dishes with a company logo.

Requirements for the staff of a public institution:

All employees must have sanitary books with appropriate marks;

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

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

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

The entire list of necessary equipment is presented in table 3. In accordance with it, the cost of equipment will amount to about 315,000 rubles.

Table 3. The list of equipment

	Name	price, rub.
	Yogurt milling cutter (with a productivity of 32 l / hour)
	Freezer display case for fruits and toppings
	Refrigerator
	Waffle iron for Belgian waffles
	Powerful Mixer / Blender
	Fruit and vegetable peeling machine
	Refrigerator
	Coffee machine
	Microwave
	Kitchen tools and more
	Cash machine
TOTAL		315000

4) Making a menu. The planned range is given in paragraph 3 of the business plan. From time to time it is recommended to add new dishes or make special offers in the menu - this will help to keep the accumulated customer base. It is important to provide that for each dish a process chart is drawn up indicating the consumption of products per portion and the volume of this portion. This information is necessary to obtain permission from the SEN, as well as to calculate the need for raw materials.

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

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

The required amount of raw materials is determined on the basis of the menu, the technological map of product preparation and the expected sales volume. It is important that the recipes comply with GOST or separately accepted specifications.

6. ORGANIZATIONAL PLAN

The initial step in opening a yogurt bar is to register a business with government agencies and obtain permits for catering establishments.

To conduct business, an LLC is registered with a simplified taxation system (“income minus expenses” at a rate of 15%). Type of activity according to OKVED-2:

56.10.1 - Activities of restaurants and cafes with full catering, cafeterias, fast food restaurants and self-service.

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

Sanitary and epidemiological report issued by Rospotrebnadzor;

The assortment list approved by the SEN;

Permission of the state fire supervision;

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

The schedule of the yogurt bar is from 10:00 to 22:00. Based on this, the staffing is formed. Since the institution is open 7 days a week and 12 hours a day, a shift-by-day work schedule should be organized for all staff of the institution.

In this project, the entrepreneur acts as a manager and accountant, and can also work at a point of sale during periods of increased demand. He is engaged in hiring personnel, developing marketing policies, monitoring the work of staff, and is also responsible for the supply of raw materials.

Sellers interact with customers, form orders received, accept payment, prepare orders, and monitor the cleanliness of the workplace.

Thus, the total wage fund is 101,400 rubles.

Table 4. Staffing and payroll

	Position	Salary, RUB	Number of people	PHOT, rub.
Administrative
	Director
Trade
	Seller (shift chart)
	Total:			78 000.00 ₽
	Social Security contributions:			23 400.00 ₽
	Total deductions:			101 400.00 ₽

7. FINANCIAL PLAN

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

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

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

Table 5. Investment costs

	Name	Amount, rub.
The property
	Rental of floor space for the 1st month
Equipment
	Equipment for retail space
	Production equipment
Intangible assets
	Registration of business, preparation of permits
Current assets
	Raw material purchase
	Current assets
	Total:	655 000₽

Variable costs consist of the costs of the ingredients that are used in cooking. To simplify financial calculations, cost variables are calculated on the basis of the average check amount and a fixed margin of 350%.

Fixed costs consist of rent, payroll, advertising costs and depreciation. The amount of depreciation is determined by the linear method, based on the useful life of fixed assets of 5 years.

Table 6. Fixed costs

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

8. EVALUATION OF EFFICIENCY

The project payback period for initial investments of 655,000 rubles is 8–9 months. The planned sales volume is planned for the 4th month of operation. The volume of net profit for the first year of operation will amount to 712,941 rubles. The return on sales in the first year of operation is 18.3%.

The net present value is positive and equal to 392,725 rubles, which allows us to talk about the investment attractiveness of the project. The return on investment ratio is 11.7%, the internal rate of return exceeds the discount rate and is 11.9%.

9. POSSIBLE RISKS

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

Table 7. Possible risks and mitigation measures

	Risk	Effects	Reduction measures
	EXTERNAL RISKS
	Raising prices for raw materials, unscrupulous suppliers	In the first case, there is a risk of increased costs and, as a consequence, the selling price, which can negatively affect demand. In the second case, the risk is associated with interruptions in production.	Competent selection of suppliers and inclusion in the contract of all necessary conditions that provide for the liability of the supplier in case of violation
	Falling demand	Low revenue	Development of effective loyalty programs, including discounts, happy hours services, etc.
	Low demand or lack thereof	Low revenue, loss ratio	Since the yogurt bar is a specific catering establishment, before its opening it is recommended to conduct a marketing research of the market in order to reveal the interest of consumers in such an establishment. It is also possible to minimize the risk by revising the menu, conducting an active advertising campaign and various promotions.
	Competitors reaction	Dumping, customer care to competitors	It is necessary to form your own customer base, constantly monitor the market, and have a customer loyalty program
	Refusal to provide rental of premises or increase in rental value	In the first case - loss of a profitable place, additional costs when changing locations; in the second case, an increase in expenses	It is necessary to conclude a long-term lease agreement and carefully select the landlord
	DOMESTIC RISKS
	Equipment failure and downtime	Additional costs, revenue reduction	Regular maintenance of equipment in order to maintain its performance
	Personnel problems: low qualifications, staff turnover, lack of employee motivation	Low sales efficiency, negative image of the institution, staff training costs with staff turnover	Careful selection of personnel: employees who meet all the requirements should be hired. It is also necessary to provide a bonus system for staff
	Food spoilage due to low demand, damage to storage equipment, improper storage, planning errors	For catering establishments this risk has an average degree of probability. Surplus products can occur for two reasons: firstly, due to the low level of sales and the unpopularity of some items on the menu; secondly, due to errors in forecasting sales; thirdly, in case of breakdown of refrigeration equipment	Proper planning and forecasting, assortment review, exclusion of unprofitable items from the menu.
	Decrease in the reputation of the institution in the circle of the target audience in case of errors in management or lower quality of services	Customer loss, revenue reduction	continuous monitoring of product quality, receiving feedback from customers of the institution and conducting corrective measures

Examination - Calculation of technical and economic indicators and the planned cost of energy of a 6000 MW nuclear power plant (Laboratory work)

Coursework - Comparison of the biological value of fermented milk products (Coursework)

Coursework - Enterprise Planning (Coursework)

Course work on EIA on the example of a glass factory (Coursework)

Tetra Pak. Milk Production Technology (Document)

Coursework - Evaluation of the economic feasibility of creating an enterprise for the production and sale of khachapuri and whitewash LLC Genatsvale (Coursework)

n1.doc

Content

Introduction

1. 
     Elements of an enterprise business plan
   1. 
        Company Profile
   2. 
        Product Feature
   3. 
        Characteristics of competitors and markets
   4. 
        Marketing plan
2. 
     Economic part
   1. 
        Production plan
   2. 
        Calculation of the cost of commercial products
   3. 
        Calculation of the cost of marketable products
   4. 
        Calculation of break-even volume of production
   5. 
        Enterprise Performance
   6. 
        Calculation of the competitiveness of the designed product

  Conclusion

List of sources used

Introduction
  One of the most important factors determining the health of a population is nutrition. At present, in Russia, among the population, products of functional purpose, as well as enriched products, are becoming more widespread. In this regard, research aimed at developing and introducing enriched food products into production is an important national economic task.

An analysis of the health of the population over the past few decades by leading experts in the field of health care (medicine) convincingly indicates the growth of such “diseases of civilization” as alimentary exchange forms of obesity, cardiovascular and cancer diseases, as well as the functional disorders leading to these diseases. Currently, there is an urgent need to improve the nutritional structure of the population by improving the quality and biological value. One of the main directions in this regard is their enrichment with vitamins, minerals and protein substances.

The urgency of the problem is due to several reasons: the consumption of products subjected to technological processing, preservation and long-term storage is increasing, which negatively affects the level of intake of essential food substances with food.

Updating and expanding the assortment, improving quality, increasing the volume of output in packaged form are the priority areas for the development of dairy enterprises. In solving these problems, they primarily focus on the interests of the consumer of the product, while many consumers pay special attention to the composition of the product, namely, what additives are used and what is their origin.

1. 
   Elements of an enterprise business plan

1. 
   Company Profile

  Studies on the properties of yogurt enriched with chitosan succinate oligosaccharide were carried out on the basis of the Onken fermented milk products factory, as well as in the research laboratory of the Department of Milk and Dairy Products Technology of the Voronezh State Technological Academy.

The plant for the production of dairy products, LLC “Onken” is located in the item. Prokhorovka, st. Michurina, 48. The design capacity of the enterprise is the production of up to 100 tons of finished products per day. The area occupied by the plant is 2.1 ha. Currently, the plant produces 60 tons of products per day. The plant was adopted by the state commission on 04/20/2003, mass production began on 07/07/2003. The enterprise began to work stably since August 2005. Onken LLC produces Biogurt 0.1, 2.7; 4.5; 8.0% fat, Zimniy and Tropic series - from natural milk; under the trademarks "Huck" (0.1; 7.5% fat) and "Fanny" (0.1; 2.7; 7.5% fat) with various fruit fillings, in accordance with applicable regulatory documents (TU) . there are sanitary and epidemiological conclusions and certificates for manufactured products. And also in 2009, Onken LLC launched a line for the production of sour cream 20 and 30% fat. Sour cream is produced under the Hek brand in accordance with GOST R 52092-2003. In connection with the expansion of the sales market, production and packaging lines for non-dairy products were launched - assorted jellies and assorted fruit desserts. Production sites are located taking into account the flow of the technological process. The entire production process is fully automated and computerized. The starter compartment and the operator room are allocated in separate closed blocks. Workshops for mixing, ripening, filling, preparing washing and disinfecting solutions are conventionally allocated. All German-made processing equipment approved for use in the food industry.
1.2 Product Features

Non-traditional types of raw materials, in particular chitosan oligosaccharide succinate, are used in the production of the fermented milk product with OKTZ.

Chitosan is a powerful sorbent of natural origin; whose sorbent base is crustacean chitin. Chitin is a nitrogen-containing polysaccharide chemically bound to cellulose, which forms a pink translucent substance and is the main component of the outer skeleton or outer cover of insects, crustaceans and arachnids. In its natural state, it is found not only in shells of crustaceans such as crabs, shrimps and lobsters, but also in the outer skeleton of marine zooplankton, including corals and jellyfish. Insects such as butterflies and ladybugs contain chitin in their wings. The cell walls of yeast, fungi and other fungi also contain this natural substance.

Chitosan contains the alkaline form of animal chitin, which is close in structure to cellulose (plant fiber). However, unlike plant fiber and other sorbents of natural origin (pectin, plant gums, glucomannan), chitosan contains an amino group that attracts fat cells and lipids much more effectively, binds and removes them from the body. In this, chitosan is like a magnet for fats. What is important, chitosan does not contain calories at all, because is an indigestible product.

Chitosan has a wide range of unique biological activities. One of them is its ability to induce resistance to viral diseases in plants, inhibit viral infections in animal cells and prevent the development of phage infections in an infected culture of microorganisms.

The fermented milk product developed by us with OXTZ has a mass fraction of fat of 2.7%. The control sample in comparative calculations is the product of the same technology, but without the use of chitosan succinate oligosaccharide. The changeable rate of finished product production is selected according to the productivity of the leading equipment and is 0.5 tons per shift.

The aim of this work is to compare the cost of the product with OKhTZ and a control sample. As well as an assessment of its competitiveness in relation to a similar enriched product of another well-known brand. The bactericidal properties of chitosan succinate oligosaccharide allowed to extend the shelf life of the fermented milk product, which increased its competitiveness.

1. 
   Characteristics of competitors and markets

There are currently four leading companies on the market - Wimm-Bill-Dann, Danone, Ehrmann, Campina.

In the first place Wimm-Bill-Dann, the second is Ehrmann, which has expanded its product line. Danone, which is in third place, is strengthening its position in producing live yoghurts. In addition, almost all Danone products are in the premium class. They are often more expensive than competitors, but are in high demand, as are products with very high quality that are trusted. In fourth place is Campina. The company ranks first in imports of yogurt in Russia. She also imports other dairy products, including and cheese. Due to the umbrella brand of the whole gamut of high-quality products, the company has a great chance to remain in the lead, especially in Russia. Since 2005, due to high demand, manufacturers have launched new lines of yoghurts, mainly drinking, with the addition of fruits, minerals and vitamins. Moreover, the main share of new products accounted for the premium price segment. For example, Campina LLC produced yogurt with fruits under the brands Yogho Yogho and Campina Nezhny, and the St. Petersburg plant Petmol began the production of drinking yogurts with fruits and milk drinks with juice under the brand name Liasson.

In addition, in large cities of the country, where the rhythm of life is faster and incomes are higher than in other regions, consumer demand for premium fortified dairy products (probiotic yoghurts) has grown. In 2010, compared with the previous year, sales of premium enriched yoghurts increased by 46% in value and by 16% in real terms, amounting to 25 thousand tons. But in general, the sales volumes of premium yogurts for 2009-2010 increased by more than 10%, and experts estimated the capacity of this market at 600 tons per month. The leaders in sales in 2009 were Danone (20%) and Wimm-Bill-Dann (27%).

Also, due to the growing demand for products, domestic and foreign market participants increased the production of probiotic yoghurts and almost every month produced new types of these products. It is worth noting that the production of such yogurts due to the high added value brings greater profit compared to the production of other dairy products. However, this segment is still not saturated and is at the beginning of its development. According to the Dairy Union, while it occupies less than 1% of the total dairy turnover. It should be noted that, despite the wide variety of products with the prefix “bio”, only a few domestic manufacturers offer these bio-yogurts, including Petmol OJSC and Wimm-Bill-Dann Foods OJSC.

Main conclusions.

  · Despite the high concentration of yogurt producers and their product offerings in all segments, one can speak of market saturation only in the segment of thermized flavored yoghurts.

  · The most dynamic market segment is drinking yoghurts, as well as new products offered by manufacturers: enriched yoghurts (bio-yogurts), with the addition of fruits and a juice base.

  · The market leaders in physical and value terms and in various segments are the companies that occupy the main market share: Russian Wimm-Bill-Dann, German Ehrmann, Dutch Campina, French Danone and St. Petersburg Petmol.

  · The main consumers of yoghurts are residents of large cities, in particular megacities, with medium and high incomes, leading a dynamic lifestyle and caring for health. There is a shift in consumer interest towards new premium products.

  · The development of the yogurt market, in particular, the recognition by consumers of brands among the huge variety offered by manufacturers, is influenced by active advertising and bright attractive packaging that allows large players to push the local (regional) producer, in particular in the drinking yogurt segment.

Given the decline in milk production in Russia and, consequently, the rise in price of raw materials for the production of dairy products, in the coming years there will be a rise in price for yoghurts made on a natural basis. Together with limited purchasing power in the regions, this is a deterrent to market development. It should be noted that leading companies? manufacturers began active investments in dairy farming in Russia.

1. 
   Marketing plan

It is significant that the market for drinking yoghurts, according to ACNielsen, grows primarily due to sales of fortified (that is, with the addition of bifidobacteria, microorganic elements, vitamins, minerals, as well as muesli and cereals) drinks. In this subcategory, the increase in physical terms amounted to 47%. That is, the consumer is very picky and picky, besides, clearly takes care of his health. The main motive for consuming yoghurts is “functional”: the ability to eat, a good addition to food. According to Comcon (Synovate Comcon is part of the international research company Synovate, which is one of the leaders in the global market, including Russia), more than 80% of people, regardless of gender and age, eat yoghurts at home and, as a rule, in the morning - until during or after breakfast. Moreover, it is stable enough throughout the year - this product is not subject to seasonal fluctuations.

There is also an emotional motive in the consumption of yoghurts: they are remembered when you want something tasty, you want to give yourself and your loved ones pleasure, etc.

All manufacturers insist that yoghurts are not only tasty, but also healthy. For example, Wimm-Bill-Dann company characterizes its “Miracle” yoghurts as “very tasty and unusually healthy sour-milk treats”, and in Danone its brand of the same name is called “a real holiday of taste for the whole family”, which also “gives health " Thus, the consumer sees yogurt as a tasty and at the same time beneficial hunger-quencher.

In the course of qualitative research at Komcon, yogurt consumers will certainly recall the variety of flavors within the same brand. This is also one of the key requirements for yogurt. A wide range attracts both children and adults. The manufacturers ’offer meets the demand: among well-known brands, the number of different flavor components is now close to ten.

Thus, the designed fermented milk product enriched in OKHTZ is quite suitable for mass production. Value for money allows talking about its greater accessibility for the population in comparison with similar products of well-known brands. And the studies of its properties allow us to recommend it to almost all population groups as an enriched natural dairy product. Consequently, taking into account the minimum additional costs (cost of OKHTZ) in comparison with the product already launched at the enterprise, we can talk about the benefits of mass production of yogurt with OKHTZ. It is necessary to develop a plan for advertising a new product to more successfully promote it on the market of dairy products.

1. 
   Economic part

2.1 Production Plan

Table 1 - Calculation of the annual volume of production in kind

2.2 the calculation of the cost of commercial products
Table 2 - Calculation of the needs and costs of raw materials and basic materials

Name of production	Annual production volume, thousand tons	Name of main materials	, t	The need for annual production, t	Price for 1 thousand p.	The cost of basic materials, thousand rubles
1	2	3	4	5	6	7
Yogurt control		Milk about.	0,767	115,05	11	1265,55
		Sugar	0,0534	8,01	30	240
		Stabilizer	0,0107	1,605	56	89,88
		Dry volume	0,065	9,75	11,5	112,125
		Leaven	0,0004	0,06	1000	60
		Cream	0,062	9,3	55	511,5
		Fruit.nap.	0,1	15	50	750
Yogurt with OKHTZ		Milk	0,767	115,5	11	1265,55
		cream	0,062	9,3	55	511,5
		Sugar	0,0531	7,965	30	238,95
		Stabilizer	0,0107	1,605	56	89,88
		Dry volume	0,065	9,75	11,5	112,125
		Leaven	0,0004	0,06	1000	60
		Chitosan	0,0006	0,09	3000	270
		Fruit.nap.	0,1	15	50	750
Total:	300					6328

Table 3 - Calculation of the needs and costs of auxiliary materials, containers and packaging

Name of production	Annual production, t	Name of auxiliary materials, containers and packaging	Units	Consumption rate per 1 ton of products	Demand for annual production	Price per unit p.	Cost of auxiliary materials, containers and packaging, thousand rubles
1	2	3	4	5	6	7	8
Yogurt control, yogurt with OKHTZ	300	Textile:
		coarse calico	m	0,300	90	23,35	2,1
		-lavsan	m	0,008	2,4	46,61	0,11
		cotton filters	pCS	2,000	600	15,40	9,24
		Chemicals:
		isoamyl alcohol	g	59,700	17910	51,80	927,74
		sulfuric acid	kg	2,380	714	32,45	23,17
		hydrolysis alcohol	ml	2,530	759	45,27	34,36
		phenolphthalein	kg	0,012	3,6	4,54	0,016
		-sodium hydroxide	l	0,05	15	1,39	0,02
		Detergents:
		- laundry soap	pCS	0,027	8,1	7,6	0,062
		Washing powder	kg	0,560	168	18,27	3,07
		caustic soda	kg	0,024	7,2	23,36	0,17
		-chloric lime	kg	0,160	48	13,22	0,63
		trisodium phosphate	kg	1,600	480	13,80	6,62
		Cleaning equipment:
		-radicular brushes	pCS	0,220	66	15	0,99
		nylon brush	pCS	0,030	9	7	0,063
		Packaging materials:
		scotch	m	83,330	24999	10,85	271,24
		corrugated box	pCS	166,000	49800	6,04	300,79
		pVA glue	kg	0,425	127,5	34,87	4,45
		drawer	pCS	0,050	15	0,06	0,0009
		polystyrene cup	m	4,0	735	1,9	1,4
		foil	m	4,0	385,5	0,9	0,35
Total: 1,591.04

Table 4 - Calculation of the needs and costs of fuel and energy for technological purposes

Name of production	Annual production volume, t	Types of energy												The cost of energy, thousand rubles
		Water, m 3 at a cost of 40 p. for 1 m 3			Cold, kJ, at a cost of 9 p. over 1000 kj			Steam, t, at a cost of 39 p. for 1 t			Electricity, kW, at a cost of 3.7 p. for 1 kW
		Consumption rate per 1 ton of products	Demand for annual volume, thousand rubles		Consumption rate per 1 ton of products	Annual volume requirement	Costs of annual production, thousand rubles	Consumption rate per 1 ton of products	Annual volume requirement	Costs of annual production, thousand rubles	Consumption rate per 1 ton of products	Annual volume requirement	Costs of annual production, thousand rubles
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Yogurt standard	150	12	1800	72	8,68	1302	11,72	0,75	112,5	4,4	19	2850	10,5	98,62
Yogurt with OKHTZ	150	12	1800	72	8,68	1302	11,72	0,75	112,5	4,4	19	2850	10,5	98,62
Total:

Table 5 - the Balance of working time of one worker per year

The name of indicators	Number of days
Calendar fund of working hours	365
Non-working days, total	115
Including:
weekend	104
holidays	11
Nominal Fund of Working Time	250
Absenteeism	37
Including:
performance of public duties	8
regular and additional vacation	21
maternity leave	2
absenteeism	4
other absenteeism permitted by law	2
Effective fund of working hours, days	213
Average duration, h	8
	1704

Table 6 - Calculation of the number and annual wage fund of work-makers

Name of production	Yogurt control	Yogurt with OKHTZ
Annual production volume, t	150	150
The aggregated time rate for 1 ton of products, people h	5,95	5,95
The complexity of the annual output, people h	892,5	892,5
The coefficient of performance standards	1,5	1,5
The complexity of the annual output, taking into account the coefficient, people h	595	595
Effective fund of working hours, h	1704	1704
The average number of laborers, people	1,00	1,00
The integrated rate for 1 ton of products, p.	285,2	285,2
Piecework payroll, thousand rubles	42,8	42,8
Additional salary, thousand rubles	10,7	10,7
The main salary fund, thousand rubles	53,5	53,5
Additional salary, thousand rubles	3,2	3,2
The annual salary fund, thousand rubles	56,7	56,7

Table 7 - Calculation of the number and annual payroll of temporary workers

Names of occupations of workers	The number of workers	Rate category	Hourly tariff rate, p.	Annual Time Fund	Tariff fund of payment, thousand rubles	Surcharge to the salary according to the tariff, thousand rubles Thousand R	Basic salary thousand rubles	Additional salary, thousand rubles Thousand R	General salary fund, thousand rubles Thousand R
	A. Main production
Receiver	1	3	50	1704	85,2	4,3	88,9	22,2	111,1
Apparatchik	1	4	60	1704	102,2	5,1	107,3	26,83	134,1
Line operator	1	4	60	1704	102,2	5,1	107,3	26,83	134,1
	B. Auxiliary production
Washer	1	2	40	1704	68,2	3,4	71,6	17,9	89,5
Repairman	1	3	50	1704	85,2	4,3	88,9	22,2	111,1
Electrician	1	3	50	1704	85,2	4,3	88,9	22,2	111,1
Total	6								691,0

Table 8 - the calculation of the number and annual payroll of administrative staff

Position	Number of staff units	Monthly salary, p.	The main salary fund, thousand rubles	Additional payroll, thousand rubles	Annual salary fund, thousand rubles
Executives
Foreman	1	19500	214,5	12,9	227,4
Specialists
Accountant	1	16500	181,5	10,9	192,4
Power Engineer	1	16200	178,2	10,7	188,9
Master	1	16000	176	10,6	186,6
Engineer	1	18000	198	11,9	209,9
{!LANG-3ff2c9a143dc43fe79a665a88576afa9!}
{!LANG-3b4f0a74aed933e8c6420da62743a569!}	1	14000	154	9,2	163,2
{!LANG-9b48033a492d158beaacb6e3e1c1776a!}	1	13000	143	8,6	151,6
{!LANG-f1c324bf161d31567bf942c22af95aee!}
Laboratory assistant	1	8000	88	5,2	92,6
{!LANG-ae98bcc6d344db86eb7dced6956f156a!}	1	6800	74,8	4,5	79,3
{!LANG-e7ffde0eb96a45abbb45c444052709b5!}	9				1282,0

{!LANG-63276d7dadd5e0073329e59c148e998d!}

{!LANG-8622fa0a121a40a8c3e1b063e2468675!}	{!LANG-9e4192eced46b9d9d76012cffba1edf0!}	{!LANG-d8bd5fa4a6df57795c5efc6a3dbfacb4!}	{!LANG-04cf507d0986a85ec8c71c9c0d5f8135!}
1	2	3	4
{!LANG-83cec44a47daff234cd5c2118e547a54!}	1	56,7	4,7
{!LANG-c886bcd975dc25142b8a0f110a2835b3!}	6	691	10,5
Executives	1	227,4	20,7
Specialists	4	777,8	17,7
{!LANG-3ff2c9a143dc43fe79a665a88576afa9!}	2	314,8	14,3
{!LANG-f1c324bf161d31567bf942c22af95aee!}	2	162,8	7,4
Total	16	2230,5	12,67

{!LANG-e06eea7755c6d01bb139520c1af8baf8!} 10 {!LANG-c3c0a1279971193e0349635aed72f4b6!}

{!LANG-d2748a7268e30d342e0a20269febd8d4!}	{!LANG-ad149f5980f2c23d07ec67c14a887152!}	{!LANG-1afba494ad848fa74a9350925628d941!} {!LANG-e7a40b15127bbdf4f19f1c12e714482e!}
{!LANG-117d60ccb6524bc6109af2f4802d7d7f!}	{!LANG-a59641b3b406ac4874ce3ff25c56497a!}	84,41
{!LANG-5a7ea06012b99dd984cc98815cabda48!}	{!LANG-4f22f473233ca67de5f34ae989c3c68d!}	211,03
{!LANG-25ef698d3a051b5cbb64d5881659b11b!}	{!LANG-c3bb4ba878c59cb6dcd6efcbc6bb442f!}	729,79
{!LANG-271b0f59922883dfa497720a0bcb9485!}	{!LANG-56326598b8c331e2b82d41da6c06f43b!}	82,41
Total	{!LANG-5b3a8e88f3b8bb751bb430057f3a3bc6!}	1055,16

{!LANG-ebb017dcc69853e7804cb604dfc5cecf!}

{!LANG-d2748a7268e30d342e0a20269febd8d4!}	{!LANG-ad149f5980f2c23d07ec67c14a887152!}	{!LANG-7b46d8ccf6fb68656cbf386352bc495e!}
1	2	3
{!LANG-c62e7dabb8f2046ae64c9d29bf04ac69!}
{!LANG-af17216533c2f19f141d2a93899ccdea!}	{!LANG-3a8a83e48638b1be53049c614edec687!}	1482,8
{!LANG-0be39203b54557aefa59ea378657a06e!}	{!LANG-fb791ea830c9a03c86f010ec293ca7cc!}	74,1
{!LANG-d78e350428a3a4c56c0535d16603f705!}	{!LANG-d86cb6b7ff5aef18f908d806edb13aaf!}	148,3
{!LANG-86f84072de6be977f3fe5720878cec95!}	{!LANG-0ea47f4865ffde5bef7da9e326a0184f!}	44,5
{!LANG-b8e58105258a9637d703a0e3fbc2763c!}	{!LANG-626bb5f18c593236b18ceb12d3d69b8d!}	444,8
{!LANG-2c196462ff2ccbca0621c156a2b06d15!}
{!LANG-fb445b961d28e47800335e006a8dbe25!}	{!LANG-79e89cb2c42a38e7f39c9434bdbd3f48!}	200
{!LANG-6413beae55fb1c910d41b46933cc8949!}	{!LANG-884e369d5932cbec7d711c592af76b30!}	160
{!LANG-5c167b37147393c9a73f700d9d4010e3!}		11,15
{!LANG-e576f65a0bb5dc0838bdf9840ab19e13!}	{!LANG-9472dafc9146499dd9f5ddc7fc09fd12!}	22,3
{!LANG-ebf1207d38369ecaa9cce80c68295a7a!}	{!LANG-ecdb6c9c83f3b5d49eb90db62ea4f9c1!}	11,5
{!LANG-1ae5b0d57e6d8c9b6965613d5f3ed47f!}	{!LANG-91f6257bd5da2bbb31b87994802b0249!}
{!LANG-0883644a7b10d66e7055ceb2a31b9e7c!}		2711,3

{!LANG-b073423faab6ca0cef04738d87b5410b!}

{!LANG-9579a85a659117dd4f819f2be3c00acf!}		Name of production
		Yogurt control		Yogurt with OKHTZ
		{!LANG-7ea5352006e48953da5baef151e11a79!}	{!LANG-e456dfe5177de3b4d0b728e0c6087534!}	{!LANG-a636b8e21040d3954a1214ffc21b80d1!}	{!LANG-39728096d2790fb2d4764f758b0039d9!}
{!LANG-ea301590bbf27fd280d11404fe735f1a!}	6328	3029,1	20,19	3298	21,99
{!LANG-a3e851208e53bdef1bb2fbebb7f4f152!}	632,8	302,91	2,02	329,8	2,2
{!LANG-de1a15eba2aadc94be19ce93873b8234!}	1591,04	795,5	5,3	795,5	5,3
{!LANG-2fec241641aed0f0ea489671edfd5bae!}	197,24	98,62	0,66	98,62	0,66
{!LANG-ec1daeceb57b864c270afe4e480bad20!}	2230,5	111,75	0,74	111,75	0,74
{!LANG-874b857e04f168ac707fd312c1b4effe!}	758,37	379,19	2,53	379,19	2,53
{!LANG-feb601fec69e25f1a7087a07095ee65e!}	1055,16	527,58	3,52	527,58	3,52
{!LANG-78fd8374c2ef7fbabbc7b6ddbc50b092!}	89,60	44,5	0,30	44,5	0,30
{!LANG-4f0d3b80d2c0e0765881e03549b9e70a!}	2711,3	1355,65	9,04	1355,65	9,04
{!LANG-fdbe8d8d48161db5e4550e9640bb37a6!}	13585,5	6644,8	44,3	6940,6	46,28
{!LANG-566486a6668119c0605364cf08dac8f0!}	203,76	99,66		104,10	0,69
{!LANG-2b0e15bd29a72dcf3cdde74b488dd0db!}	13789,3	6744,5	44,96	7044,7	46,60

1. 
   {!LANG-bc073bee9cf717538439cd0ed2f2c88b!}

{!LANG-67c052140467223e08a3d4c628bd03b4!}

{!LANG-dfde1ffd136702faa5d88f9317918b49!} {!LANG-e62b09c7699f0305261f438a7ca2e0d2!}		{!LANG-cc32c68eca91fecd796e9ca8c818c114!} {!LANG-7b1573a95e2cfbd510d61aff113291bd!}	{!LANG-653edad8984e02d9d9904d28f6685542!} {!LANG-e62b09c7699f0305261f438a7ca2e0d2!}		{!LANG-903b8a9381baadd00286c3ac3e71f4aa!}			{!LANG-ac4ae465b3144f7a95f5d5fce3825041!} {!LANG-99eb4f2e303d84805316e06ed3ef2a46!}	{!LANG-b0cbf581ce61479181cd836f61b604bb!}
			%	thousand rubles		%	thousand rubles
1	2	3	4	5	6	7	8	9	10
Yogurt control				6,74	51,43	10	5,14	56,57	8485,5
Yogurt with OKHTZ		46,60	15	6,99	53,59	10	5,35	58,85	8827,5
Total									17313

2. {!LANG-616c54606a155264bd4eea01087947a4!}
{!LANG-af5a0ed56baadb3da754ae8698632a18!}

{!LANG-43f3424b271927e9ce10347458adaa02!}	{!LANG-ceb84bb379a5440875416912418d0f53!}	{!LANG-9e0983e45740de392ed7ffdb7dfe386a!}
		Yogurt control	Yogurt with OKHTZ
1	2	3	4
{!LANG-148a4ce0e0d485d9e6b903ffaf2a9b31!}	{!LANG-5db511a605252c7a964a52afdf0cd9b0!}	8485,5	8827,5
{!LANG-f1d02d7b189e4a72b9074a843e2359d7!}	{!LANG-5db511a605252c7a964a52afdf0cd9b0!}	5392,46	5656,13
{!LANG-4000591d27c193637f598e378ea5c1db!}	{!LANG-7c5d24b4912f20fc31557928df556b4b!}	35,94	34,57
{!LANG-639a1bdf4b3133429f959a7c7d5d5184!}	thousand rubles	1328,85	1388,01
{!LANG-183c94ef0506907e76e5d5139b2acb5b!}	{!LANG-b58b8843712e8dd8a03d1acd65599c04!}	56,57	58,85

{!LANG-f019c49f2f63a47ca92682e7fdd04813!}

{!LANG-dfde1ffd136702faa5d88f9317918b49!} {!LANG-e62b09c7699f0305261f438a7ca2e0d2!}	{!LANG-96d79c45494f8c1906571f27cd59af85!} thousand rubles	{!LANG-3e26dc6d7f99a68c7b95958dfa454744!} {!LANG-7b1573a95e2cfbd510d61aff113291bd!}	{!LANG-4f475670258ef0d810f5ebbd8cd981bc!}	{!LANG-d0a20818ca34eed8c8ffb980d4c496fe!}
Yogurt control
Yogurt with OKHTZ

2. {!LANG-94db7d38722331c5d5e692d1a010aa76!}
{!LANG-7cf767cefa8934d915a066c2384eda35!}

Indicators	{!LANG-f7d9dc95dd47fd6bbec2da944835133e!}
	Yogurt control	Yogurt with OKHTZ
{!LANG-e730bd927d892d50d79a8445c3b80eb0!}	150	150
{!LANG-d924dbd1d18062e49436d1ee1ccfe3c2!}	64,41	57,20
{!LANG-793d77e6533388752b12a6dd65925305!}	8485,5	8827,5
{!LANG-9e03e8848d479dd1bff21a3be1cc1d38!}	6744,5	7044,7
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{!LANG-a82be8f472428ab7ef14063ac2e0f69a!}	12	10	12	10	3
{!LANG-bb23fe044e606daa4a255c422e32b36b!}		9	{!LANG-3570a4f8939a47569f76bff53ca8cf71!} {!LANG-9d6f94b157fd067e19a2bf3651747507!}	9
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Ministry of Education of the Russian Federation

Ufa College of Industrial Economics

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

COURSE WORK

0601 ECU B-02-81 08 PZ

Course manager

A.A. Bagdanova

2003 year

Has developed

R.R. Galimova

2003 year

1. Introduction 2

2. Theoretical part 6

2.1. Business card 6

2.2. Marketing Plan 6

3. Settlement part 8

3.1. Baseline 8

3.2. Calculation of the production program 8

3.3. Calculation of the needs of raw materials 10

3.4. Organizational Plan 12

3.4.1. Calculation of the number of main workers 13

3.4.2. Payroll calculation of auxiliary workers. fifteen

3.4.3. The payroll of employees and managers. 17

3.5. Planned cost of goods 19

3.5.1. Costs of raw materials 20

3.5.2. Calculation of the size of the main salary 20

3.5.3 Additional wages of production workers 20

3.5.4. Contributions to extrabudgetary funds. 20

3.5.5. Calculation of the cost of auxiliary materials 21

3.5.6. Unit repair costs 21

3.5.7. Energy costs 22

3.5.8. Calculation of depreciation. 22

3.5.9. Shop expenses 23

3.5.10 General expenses 24

3.5.11. Selling expenses 24

3.6. Calculation of profit and profitability 25

3.6.1. Calculation of the cost of sales 25

Calculation of revenue from the sale of yogurt 26

3.6.2. Calculation of profit and profitability 26

3.7. Cost planning for cost estimates for production 26

3.8. Risks and guarantees 29

3.9. Financial plan 30

3.10. Technical and economic performance indicators of the designed enterprise 31

3.10.1. Labor productivity 32

3.10.2. The cost of 1 ruble of marketable products 32

3.10.3. Return on assets 32

3.10.4. Payback period for capital investments 33

3.10.5. Profit per ruble of fixed assets 33

3.10.6. Average annual output per worker 33

4. Summary 34

References 35

1. Introduction

The business plan is one of the first generalizing documents for investment justification and contains aggregated data on the planned nomenclature and volumes of products, characteristics of markets and raw materials, the need for production in land, energy and labor resources, and also contains a number of indicators that give an idea of \u200b\u200bcommercial , budgetary, and economic efficiency of the project in question and primarily of interest to participants - investors of the project.

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

A business plan is a tool necessary in market conditions for the technical, organizational, economic, financial, and managerial substantiation of a case, including relations with banks and investment, sales organizations, intermediaries, and consumers.

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

what the company does;

what are the goals of the company;

what is the strategy and tactics with which the company will be able to achieve its goals;

how much financial and other resources the company will need, during what period and how these resources will be used;

when and how funds will be returned to investors.

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

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

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

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

Identification of potential business opportunities of the enterprise, with emphasis on strengths and not concealment of weaknesses.

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

Business card Bashkir yogurt production

Ufa JSC "Hephaestus"

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

Director: Galimova F.R.

phones:

director: 30-76-84

ch. accountant: 30-10-30

production Department: 50-75-37

tel / fax: 51-03-28

r / account 20743197753815602003 in OJSC Sotsinvestbank, Ufa

account 31576843081095301780

Project goal: to substantiate the financial and economic feasibility of yogurt production at Hephaestus JSC

2. The theoretical part

2.1. Business card

In modern conditions, improving the quality of products are considered as the most important factors in increasing the efficiency of social production and the most complete satisfaction of material and socio-cultural needs. Investigation of the sales mechanism and sales channels should help to more accurately determine the cost costs of this product marketing firm.

When describing the distribution channels of goods, first of all, the necessity of the participation of intermediaries in the process of promoting the goods on the market is substantiated. The formation of demand and sales promotion reflects four main areas of activity of the enterprise.

In order to investigate the influence of the main variables on financial and economic indicators, a study is made of changes in financial indicators from changes in the main input variables. A sensitivity analysis will be carried out in relation to sales volume, sales revenue, costs, and life expectancy.

Production and sale of general industrial yogurt products and non-selling consumer goods;

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

2.2. Marketing plan

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

volume of sales (sales);

profit margins;

capital investments;

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

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

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

The marketing strategy is developed on the basis of:

studying the market capacity, its quantitative and qualitative characteristics;

goals and objectives for the development of the program;

planning relevant work and activities to achieve goals and fulfilling the intended tasks.

3. Settlement part

3.1. Initial data

Table 1.

Initial data for calculations

	The name of indicators	unit change	designation	value
	Number of calendar days
	Holidays
	The number of days off
	Number of vacation days
	Work shift
	Number of shifts
	Loss of time due to shorter working hours
	The average complexity of manufacturing products
	Number of cars
	Percentage of planned growth
	Machine performance rate
	Workshop area