V Lately more and more cafes are opening in our country. Statistics show that many of them begin to close six months after opening. There can be many reasons for this. For example, mismanagement, lack of advertising, and even tasteless food. Those who want to open such an establishment will need a business plan for a cafe. It will help the owner not to lose money, but to get profit and a lot of clients in the future.
Description of the cafe project
Any business plan begins with a project description. In it, you must indicate the type of institution to be opened and the place where it will be located. In addition, it is necessary to list the number of seats, the area of the premises, and the personnel who will work in the cafe.
You should also indicate full list inventory and equipment that will be purchased or rented. If the activities of the cafe will be carried out not in 2, but in one shift, it will be necessary to hire a waiter, administrator, cleaner and cook. The number of people will depend on the type of cafe, the area of the premises and the amount of funds invested.
If shift work of personnel is planned, then the number of people should be doubled. If a business plan is needed in order to receive a grant from the state, then in this case it is necessary to take into account the benefits that such a cafe will bring to the population. In addition, you need to pay attention to social indicators, relevance and the possibility of creating additional jobs. If a business plan is created in order to receive investments, then the calculation of income and expenses (profitability), as well as the time and payback of the institution should be clearly calculated.
How to open your own cafe
Which cafe to choose and how to analyze the market
Before preparing such a catering establishment for the opening, it is imperative to analyze the closest competitors. These actions will help you find out what kind of institution will be in demand in a particular city. To do this, you need to determine the following points:
- whether there will be a demand for dishes on the menu;
- what are the incomes of the population in a particular place;
- where the establishment will be located;
- how the number of older people, the working population, and also young people is distributed.
After such an analysis has been carried out, it will be possible to pay attention to the pricing policy of catering. In addition, it is necessary to choose the type of establishment, as well as select a branded menu. The next step is to analyze the activities of competitors. Particular attention must be paid to the mistakes they make and not to allow them themselves.
The type of establishment will determine the cost of opening a cafe.
Some of the most popular and relevant today are pancakes, anti-cafes, cafes for children, as well as sushi bars.
Not so long ago, Internet cafes were popular, but they were replaced by ordinary cafes, since every institution of this kind now needs to have wi-fi. The internet password is provided to guests upon visit.
What determines the success of a cafe
This factor is influenced by the competent location of such an institution. The best place to start such a business is in a densely populated and very busy area. It should be remembered that anti-cafes will be popular in big cities. As for small settlements, it is better to open children's cafeterias or establishments in which there is a banquet hall. They can be used for weddings, birthdays and corporate events.
It is very important that there are convenient access roads to the building. This also applies to parking, because most of the guests will come by their own cars. It is also better to locate a cafe near a crowded place. These include bus stops, shopping centers, train and bus stations. At the same time, you need to remember about the purpose of such an institution. For example, when opening a cafe for children or for young people, you need to make sure that there is an institute, a park or other places that such people like to visit near the building.
It should be borne in mind that rent in this case will be one and a half to two times higher than in sleeping areas. If the cafe will be rented near business centers, then it is most advisable to include business lunches in your menu. To begin with, after opening, you can slightly reduce the price of such dishes. This will be especially beneficial if there are competitors' establishments nearby.
An example of a cafe design
Business registration
In order to make it easier to register your organization, you can turn to the help of special Internet services. They have everything you need to arrange the necessary documentation. To do this, you need to select the type of registration of LLC or individual entrepreneur. In the second case, fewer documents will be required and reporting is much easier.
In addition, you can save on the services of an accountant by contacting help online services... They will help you make the necessary calculations and save a lot of money. All reports will be generated automatically and signed using an electronic signature.
Correctly composed menu is the key to success
One of the most important points in creating a cafe is the development of its menu. It is recommended to prepare both banquet (festive) and standard everyday. It should be remembered that all dishes included in the menu must correspond to the type of cafe.
For example, in an institution intended for children, you should not use alcoholic beverages, spicy or fatty foods. Not only delicious food can attract guests to the cafe, but also the original name of the dishes. It is best that they are not trivial and standard. It is advisable to introduce originality both in the name and in the description.
It is necessary to decide in advance where exactly the purchase of products for cooking will be made. You also need to choose good suppliers. As a rule, there are about 20 drinks and twice as many dishes on the standard menu in the cafeteria. They include both hot and small snacks. It is best to update the branded menu every time for certain holidays, which are celebrated by almost all residents of the city.
Business plan on the example of opening a certain cafe
In this example, you can see how to open a cafe for children with 48 seats.
Such ready business the plan is developed for any city with less than 1.5 million inhabitants. It is planned that average check will be 700 rubles. from one person. The cafe should be located in a walkable place, and consist of a kitchen and several small utility rooms. Concerning target audience, then it will include couples with a child, as well as children with their mothers, grandmothers, and grandfathers. Work time standard - from 8 to 20 pm.
It is best to choose a room for a cafe near the places where people most often gather. These are parks or metro stations. It is advisable to choose an area where there are no such catering establishments.
This will allow you to quickly turn into a plus and make a profit. One of the most obvious competitive advantages before the rest of the cafes there are discounts for regular customers, an animation program, as well as a bright and memorable design.
Original cafe interior
Cafe design
Experts say that the most eye-catching colors are yellow, green and orange. It is not recommended to use red and other aggressive colors for the facade of the cafe and for decoration. In addition, it will be very effective to hold drawings for children. To do this, you can arrange win-win lotteries, and choose small inexpensive souvenirs as prizes.
Advertising
Equipment
The next step is to purchase or rent equipment. For this, contracts are concluded for its supply. For example, this business plan provides for the purchase of 2 refrigerators, 1 gas or electric stove, 5 kitchen tables. Among other things, you will need comfortable chairs or armchairs for the guests of the cafe (48 pieces). As for the tables for visitors, 12 pieces are enough for the establishment. Also, do not forget about the purchase of a juicer, a microwave oven and 12 hangers for
guests.
Staff
The next step is to hire staff. These are three waiters, two cooks, one administrator and two cleaning ladies with a shift schedule. In order to save money on an accountant, you can hire a freelancer with the appropriate education.
Cozy cafe
Calculations
The calculation will consist of the following points:
- repair of the cafe 155,000 rubles;
- rent 35,000 rubles. per month;
- use of design services 120,000 rubles;
- advertising (leaflets and social networks) 18,000 rubles;
- salary to employees 245,000 rubles;
- chairs, tables and equipment RUB 370,000;
- purchase of products for meals in a cafe 75,000 rubles.
According to this calculation, if you have your own funds to open such an institution, but 250,000 rubles are not enough, then you can contact the Ministry of Economy and receive this money according to the small business support program. To do this, you must provide a sample with calculations to the local administration of a city or other settlement. You should know that in order for the cafe not to bring losses, one check on average should be at least 700 rubles.
In this case, the business will pay off in 12 months and the establishment will have a profit.
Attraction of clients
Despite the first flow of visitors, such advertising campaigns must be carried out regularly. Experts recommend doing this every 3-4 months. In the future, when the cafe starts to make a profit, you can advertise once every 7-8 months or once a year. This will keep the business afloat and generate new profits by attracting customers.
Towards effective advertising media include business cards, posters, and media advertisements. In addition, one should not forget about the partner exchange. This means that the cafe can be advertised in a taxi. In turn, in a cafe on each table there may be business cards of such a service. The creation of advertising pages on social networks is no less effective. This will allow you to engage a large number of audiences.
As a supplement, you need to provide for special services in the price list of the institution. Additional income will be brought by holding children's birthdays, other holidays, as well as weddings and corporate events. It is best to allocate a separate room for these purposes.
In addition, one should not forget that according to the law Russian Federation, establishments located on the first and other floors of residential buildings should only work until 11 o'clock. Therefore, it is recommended to rent or acquire a building that stands separately.
An example of a cafe design
Opening order and nuances to consider
In order to properly organize a business, you should be very careful about resolving legal issues. To do this, follow these steps:
- register as an individual entrepreneur (through the tax or MFC);
- notify the FIU;
- choose which taxation system will be used;
- draw up a contract for the purchase and sale of premises or its lease;
- install a fire alarm (coordinate this with the State Fire Inspection);
- contact the Sanitary and Epidemiological Station in order to obtain an opinion on the normal sanitary condition of the premises.
At the same time, one should not forget about food products. When opening a cafe, you should conclude a supply agreement with trusted suppliers. Information about them can be found on the Internet.
Before choosing who will carry out the activity (LLC or individual entrepreneur), it is necessary to decide whether alcoholic beverages will be sold in the cafe. The fact is that only legal entities (LLC) are allowed to sell alcoholic beverages on the territory of our country. As for individual entrepreneurs, in the Russian Federation they are not issued licenses for the sale of alcohol.
What else needs to be considered
Experts recommend, when choosing premises for such a catering establishment, to pay attention to the layout, rental price, number of exits and entrances, as well as its condition. In addition, you should take into account the distance from the bus or tram stop, as well as compliance with SanPin and fire safety... Among other things, you should find out exactly how such a room was used before renting out.
It is not recommended to choose a room that is located on the second floor or higher. It is best to give preference to the first floor. In addition, it is very important appearance Cafe. The design of such a catering facility should correspond to its type and reflect its name. In order for the cafe to make a profit in the future, it is recommended to hire designers who will provide an example with calculations for design. There is no need to save on this point.
Depending on what dishes will be presented on the menu, the cost of equipment will depend. This must be written in the business plan. It should be borne in mind that you will need equipment not only for the preparation of certain dishes, but also for their storage. It should be remembered that the room must be well ventilated. Otherwise, the food may go bad. Experts identify the following types of classic equipment for a cafe:
- electric or gas oven;
- tableware;
- freezers;
- cutting tables;
- sinks;
- kitchen appliances.
The latter include toasters, fries, ovens, blenders, mixers, meat grinders, etc. It should be remembered that it is best to choose high-quality equipment. Otherwise, it can break down very quickly, and this will lead to unnecessary costs. This list can include plumbing fixtures, lighting, as well as furniture for utility rooms and the hall in which it is planned to receive guests of the cafe.
- Description of products and services
- Marketing plan
- Financial plan
- Related business ideas:
We bring to your attention typical business plan opening of a restaurant in a city with a population of 500 thousand people. Serves as an example in the preparation of a feasibility study for a project to approve a loan at a bank
We bring to your attention a typical business plan for opening a restaurant in a city with a population of 500 thousand people. Serves as an example in the preparation of a feasibility study for a project to approve a loan from a bank.
How much money does it take to open a restaurant
General information of the business plan:
- City population: 500 thousand people;
- Location of the object: 1st floor of an apartment building.
- Property type: lease, RUB 90,000 per month.
- Area (177m2): kitchen - 45m2, visitors' hall - 90m2, wardrobe - 12m2, utility room - 15m2, staff room - 10m2, restroom - 5m2;
- Capacity: 50 seats;
- Working hours: 11:00 - 23:00;
- Number of jobs: 10 people;
- Sources of financing: own funds - 640 thousand rubles, borrowed funds(bank loan) - 1,400 thousand rubles;
- Total project cost: 2.04 million rubles.
Indicators economic efficiency project implementation:
- Net profit for the year = 1,263,100 rubles;
- Bar profitability = 21.5%;
- Payback of the project = 20 months.
Social indicators of the project:
- Registration of a new company Catering;
- Creation of additional jobs;
- Assistance in the development of public catering infrastructure in the city;
- Receipt of additional tax payments to the city budget.
What taxation system to choose for a restaurant
The organizational and legal form of the organization will be Society with limited liability ... The choice of this OPF is due to a number of advantages, including the possibility of acquiring a license to trade in alcoholic beverages.
It is planned to use a simplified taxation system (STS) as a taxation system. The tax rate will be 15% of the restaurant's profits (the most favorable taxation option).
The opening hours of the restaurant are planned to be established from 11:00 to 23:00.
Currently started Practical activities for project implementation:
- The LLC was registered with the local IFTS, the date of registration is March 2014.
- Concluded preliminary agreement lease of non-residential premises with a total area of 177 m2 in a multi-storey building.
- A project-design of the restaurant has been prepared, a preliminary search for equipment suppliers has been carried out. At present time is running procedure for preparing permits.
Description of products and services
The main concept of our establishment will be based on traditional Russian cuisine. In the price segment, the restaurant is designed for middle and lower middle income levels. That is, for a wide range of consumers.
The restaurant menu will include:
- lunches;
- cold snacks;
- hot snack;
- salads;
- soups;
- hot meals;
- dishes cooked over an open fire;
- side dishes;
- menu for children;
- desserts;
- ice cream and sorbets.
Most of the dishes will be familiar to visitors, as such dishes are prepared at home. The average markup for a product in a restaurant will be about 250%.
The average house check will be about 400 rubles.
The restaurant management will carefully select the suppliers of the products. Each product group will have at least 3 suppliers.
Download restaurant business plan
Marketing plan
In the area in which the institution will be located, there are about 50 thousand inhabitants. Plus, there are several large office and shopping centers. The potential circle of clients is people aged 22 to 60 years old with an average and lower average income. As a percentage, the number of residents who meet the above criteria is about 15%, or 7,500 residents of the district. Of this number of residents, about 20% or 1500 people visit such establishments at least once a week.
Taking into account the fact that besides our restaurant there are 2 more serious competitors within a radius of 500 meters, our restaurant can count on 30% of the public catering market in this area. In numerical terms, this is about 500 regular visitors per week or 2000 people per month.
Since the estimated average check of our institution will be equal to 400 rubles. the projected monthly revenue will be: 400 rubles. * 2000 people = 800,000 rubles.
However, given that a newly opened restaurant requires promotion and development regular customers, the institution will reach this income indicator only after 6 months of work:
The planned annual revenue is RUB 7,350,000.
- Development of an advertising sign (banner);
- Distribution of leaflets, flyers;
- Website development - business cards with a description of the restaurant's menu and operating hours;
- Advertising in print media, magazines;
- Carrying out promotions, using coupons.
Choosing a room for a restaurant
The premise in which the opening of a Russian cuisine restaurant is planned meets all SES standards and fire safety standards. The design will be made in light colors that will create a pleasant atmosphere and comfort for the visitors.
What equipment to choose for a restaurant
The main equipment will include:
- Heating equipment (convection oven, combi oven, pizza oven, stove, oven, etc.);
- Refrigeration equipment (refrigerator, ice maker, shock freezer);
- Technological equipment (mixer, vegetable cutter, meat grinder, blender, juicer, coffee machine, etc.);
- Neutral equipment (cutting and production table, exhaust hoods);
- Dishwasher;
- Scales.
In addition, kitchen utensils (gastronorm containers, pans, pots) and kitchen utensils (chopping boards, ladles, measuring dishes, spatulas, etc.) will be purchased.
It is planned to conclude a contract for the provision of services with an accountant and a cleaner or to involve a third-party company (outsourcing) for these purposes. Estimated monthly costs for these purposes - 12 thousand rubles. The restaurant manager will be himself individual entrepreneur... Be sure to read the article: “ How to hire an employee - step by step instructions»!
In addition, it is planned to conclude contracts with suppliers of products and services:
- To ensure the safety of the restaurant, an agreement will be concluded with a security company and an "alarm button" will be installed (5 thousand rubles);
- Food and alcoholic beverages will be supplied under contracts with wholesalers and manufacturers;
- It is planned to conclude a contract for the removal of garbage and solid waste with a commercial company (5 thousand rubles).
Financial plan
The opening of the establishment will require an investment of 2.04 million rubles. Of these, own funds amount to 640 thousand rubles and borrowed (bank credit) 1,400 thousand rubles.
The main monthly expenses of the restaurant will be wages (35%). In addition to wages, the significant expenses of the company will be rent - 26% of all fixed costs. In third place in terms of expenses will be insurance contributions for employees to extra-budgetary funds (PFR and FSS).
The break-even point of sales with an average trade margin of 250% will be 485,800 rubles per month:
The list of all costs, including the calculation of gross and net profit, is presented in the table - forecast of income and expenses:
How much can you earn by opening a restaurant
The restaurant's net profit for the first year of operation will be 1,263,100 rubles. In the future, the profit will only increase, as the number of regular customers of the establishment will also grow. The estimated net profit of the institution for the second year of operation will be about 3,500,000 rubles.
The profitability of the restaurant according to the calculations of the business plan is 21.5%. The project will pay off in 20 months of the establishment's operation, which is a good indicator for such a business.
Recommended download restaurant business plan, from our partners, with a quality guarantee. It is full-fledged, finished project which you will not find in the public domain. Business plan content: 1. Confidentiality 2. Summary 3. Stages of the project 4. Description of the object 5. Marketing plan 6. Technical and economic data of equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions
A step-by-step plan for opening a restaurant
The business project of opening a restaurant consists of the following stages:
- Marketing research.
- Drawing up a business plan (including financial questions, marketing policy firms and options for solving force majeure problems).
- Registration of LLC.
- Searching for premises, conducting renovation works and decoration of the hall.
- Staff recruitment.
- Purchase of furniture and equipment.
- Signing labor contracts.
- Drafting contracts with suppliers, security firms, utilities and service companies.
An important point! In a restaurant, it is necessary to organize a consumer corner with a book of reviews and suggestions, as well as information for the customers of the institution (telephones of state institutions that control the activities of cafes and restaurants, legislative acts, etc.).
What OKVED to indicate when registering a business for the provision of restaurant services
According to all-Russian classifier species commercial activities, this line of business belongs to the category of enterprises with OKVED 55.30 (work of cafes and restaurants).
What documents are needed to open a restaurant
Legal activity of a restaurant in our country is possible only with the following documentation:
- Certificates of business registration with the tax office, state funds and Rosstat.
- Licenses for the sale of spirits.
- Premises lease agreements.
- Agreements with SES and fire inspection.
- Local government approvals.
- Personnel contracts.
- Contracts with suppliers and service companies.
- Certificates and invoices for food.
In addition, the employees of the institution working in the kitchen and the common room must have health books issued.
Do I need permission to open a restaurant
The considered direction of commercial activity cannot even be imagined without the sale of vodka, whiskey, wine and other alcoholic beverages. According to the legislation of the Russian Federation, an appropriate license is required for its sale. Read also a very useful article
Over a cup of coffee, discuss issues of cooperation between business partners, sit and relax with friends at the institute, spend a pleasant day with your family, wanting to get away from routine and bring a drop of diversity to the life of family and friends. Clients have different goals. Therefore, they select a place for their implementation according to preferences.
The task of the business plan is to take into account all the needs of the target audience and calculate the possible profit from this. Cafe as a business is popular and the increased demand is proof of this. Correctly organized marketing, design, service, kitchen will make this business profitable, investments in it can pay off in six months.
Description of the project
Of the advantages of registering in quality, you can name:
Minus: it will not be possible to obtain a license for the sale of alcoholic beverages. Only legal entities can sell alcohol.
Can apply a simplified taxation system.
Registration is carried out with the tax authorities.
The next step will be obtaining permits from sanitary services and fire inspection.
The premises must fully meet the requirements of these services. A detailed list of requirements can be directly clarified with these institutions. It is worth remembering that having a ready-made premises, in order to be allowed to open a cafe, it may have to be radically redone.
What will be the work schedule? This issue should be taken seriously. The answer to it will determine the number of employees, because with a 12 hour working day, you will have to hire additional waiters and a cook, since their work schedule will be 2/2.
At selection of premises or redevelopment, it should be taken into account that the cafe will be divided into several zones:
- Shopping room.
- Kitchen.
- Staff room.
- Wardrobe.
- Bathroom.
In any cafe, you can create additional semi-closed halls where business clients can discuss issues of interest with partners.
Features of the selection of premises are discussed in the following video:
Equipment for a cafe, depending on the availability and amount of funds, you can buy or lease.
Equipment that you need in a cafe: 
- Stoves, grill.
- Refrigerators.
- Washing.
- Tables for the kitchen.
- Tableware.
- Bar counter.
- Tables for clients.
- Chairs for clients.
You must place your bet on quality equipment and dishes.
From establishment design a lot depends. As you know, they are greeted by their clothes. The same is the case with the cafe. The client will get the initial impression on the first visit.
Do not be stingy, and you should discuss this issue with a professional designer. The main thing is that the theme of the cafe is one with the design. The attendance of the institution in the future largely depends on this.
Staff should be friendly and welcoming. It has been proven that even with the most beautiful design and a good menu, the attendance of catering establishments decreases due to the rudeness of the staff. 
The following workers will be needed in the cafe:
- Administrator 1.
- Cook 3 - 4.
- Waiter 4.
- Accountant 1.
- Cleaning lady 1 - 2.
The state is calculated based on shift schedule work.
The experience of the cook, the quality and quantity of dishes that he can offer as a menu, the beauty of the design of the prepared food is of great importance.
The experience of opening this kind of establishments is described in the following video:
- Capital investments: 4 400 000 rubles,
- Average monthly revenue: 1,670,000 rubles,
- Net profit: 287,000 rubles,
- Payback: 24 months.
Target: calculating the feasibility of investing in the opening of a restaurant in a shopping and entertainment center.
Brief description of the project
The restaurant will offer its visitors a wide range of European cuisine. The establishment will have a bar, which will offer a wide selection of drinks, alcoholic and non-alcoholic cocktails.
- The total area of the institution: 385 sq. m
- Production area: 180 sq. m.
- Visitor premises area: 205 sq. m
- Personnel: 14 people per shift
- Number of seats: 60
Initiator of the project
Performer this business The restaurant's plan is IE Smirnov A.G., who is an entrepreneur since 2009, the main activity is catering services (owns 2 catering outlets on a leasehold basis).
Justification of the project
In g. "N"(population 230 thousand people) on April 15, 2013 it is planned to open a five-storey shopping and entertainment center "Babylon-5", the total area of 12,000 sq. m.
In addition to shops and boutiques, the SEC "Babylon" will house:
- 3D cinema (3 halls),
- fast food zone,
- children's play area.
There are no similar retail establishments in the city "N", in this regard, it is predicted that every day (especially on weekends and holidays) The mall will be visited by a significant number of buyers.
In this regard, the initiator of the project believes that the launch of a restaurant in the food court area is a promising investment.
Product range
- Salads and cold appetizers
- Second hot dishes and hot snacks
- Desserts, ice cream
- Alcoholic and non-alcoholic drinks
The restaurant is located on the fifth floor shopping center(food court area). The warehouse is located on the ground floor of the mall. Food and drinks will be delivered to the kitchen using a freight elevator.
Production facilities include:
- procurement areas (meat-fish and vegetable shop)
- preparatory areas (cold and hot)
- area for washing kitchen and tableware.
- administrative premises
Production areas (workshops) are located according to the sequence of stages of cooking, which completely excludes:
- intersection of flows of raw materials and ready meals,
- dirty and clean dishes,
- paths of movement of workers and visitors.
Opening hours of the restaurant: 12: 00-24: 00
Scheme of movement of commodity-cash flows
Cash flows
Commodity flows
Food Suppliers
(flour, meat, fish, fruits, vegetables, etc.)
IP Smirnov A.G.
Restaurant services
STS, income - expenses, 15%
Restaurant visitors
form of payment: cash and bank terminal.
Suppliers of alcoholic and non-alcoholic drinks and juices.
LLC "Vostok"
Teacher: Smirnov A.G. (100%)
Sale of alcoholic and non-alcoholic drinks and cocktails
STS, income - expenses, 15%
Bar visitors
form of payment: cash and bank terminal
Organizational form and taxation system
Staff
The total staff of the company is 23 people, working in shifts, two in two, 11 people work in a shift.
Labor remuneration system: fixed and premium part. All workers will be officially employed. Social security contributions will be paid from the payroll (from the fixed part).
Project implementation plan
Restaurant opening calendar
| Stage name | Jan.13 | Feb.13 | Mar.13 | Apr 13 | |||
|---|---|---|---|---|---|---|---|
| Registration of activities in the IFTS (IP + LLC) | |||||||
| Conclusion of a lease agreement | |||||||
| Ordering a design project, technical project of an institution | |||||||
| Payment for equipment, dishes, inventory, furniture (50% advance) | |||||||
| Registration of a license for the sale of alcoholic beverages | |||||||
| Repair and preparation of the restaurant premises (lighting, ordering signs, decoration) | |||||||
| Recruitment | |||||||
| Final payment for equipment, dishes, inventory, furniture | |||||||
| Installation and installation of equipment | |||||||
| Training | |||||||
| Conclusion of contracts with suppliers for the removal of solid waste | |||||||
| Furniture placement and trial run | |||||||
| Notification of RosPotrebNadzor about the start of activities | |||||||
| Start of activity |
The business owner will control each stage of the restaurant opening. The manager is planned to be hired in February, his tasks will include operational control of the work. It is planned that it will take 3 months for the establishment to open.
Total cost estimate for project implementation
This business plan restaurant with calculations contains the following estimate, which should be taken only as an example for drawing up, the actual figures will depend on your individual situation.
| Expenditure item | Amount of expenses, rub. |
| Registration of activities with the Federal Tax Service Inspectorate, contribution of the authorized capital for LLC, obtaining an alcoholic license, opening a current account | |
| Ordering the design and technical project of the restaurant | |
| Repair and decoration, bringing the premises in accordance with the requirements of RosPotrebNadzor, lighting, sign | |
| Purchase of equipment (kitchen equipment, cash register equipment, distribution line, salad bar, terminal for orders) | |
| Purchase of dishes and household equipment | |
| Purchase of furniture (tables, chairs, hangers, etc.) | |
| Development of technical specifications and specifications for dishes | |
| Purchase of food and drinks | |
| other expenses | |
| Working capital (financing activities before reaching payback) | |
| Total | 4 400 000 |
The total investment in the opening of the restaurant is 4.4 million rubles. This amount includes all necessary costs, including the cost of financing activities to reach self-sufficiency. All investments are made at the expense of the personal savings of the project initiator.
Planned financial performance indicators for 2013 and 2014
Planned budget of income and expenses (BDR) for 2013, in thousand rubles
| 1 sq. 13 year | 2 sq. 13 year | 3 sq. 13 year | 4 sq. 13 year | |
|---|---|---|---|---|
| Revenue (meals + drinks | ||||
| Production cost | ||||
| Implementation at purchase prices (food costs) | ||||
| Gross profit | ||||
| General expenses | ||||
| Salary | ||||
| Social Deductions | ||||
| Communal payments | ||||
| other expenses | ||||
| Profit before tax | ||||
| Taxes (STS) | ||||
| Dividend | ||||
| Net profit |
Planned budget of income and expenses (BDR) for 2014, in thousand rubles
| 1 quarter 14 years | 2 quarter 14 years | 3 quarter 14 years | 4 quarter 14 years | |
|---|---|---|---|---|
| Revenue (meals + drinks | ||||
| Production cost | ||||
| Sale of clothes at purchase prices | ||||
| Gross profit | ||||
| General expenses | ||||
| Salary | ||||
| Social Deductions | ||||
| Communal payments | ||||
| Administrative expenses (communication, internet, cash services) | ||||
| other expenses | ||||
| Profit before tax | ||||
| Taxes (STS) | ||||
| Dividend | ||||
| Net profit |
BDR reflects the actual result of activities. All calculations are made in a conservative way: the amount of revenue is predicted based on the minimum values, the expenditure side, on the contrary, is at the maximum.
Expenditure part
Restaurant expenses consist of the following cost groups:
- General expenses
Cost of sold dishes
The average mark-up for ready meals is 200-300%, for drinks about 70%, coffee, tea 500-700%, desserts and ice cream from 300%.
In the BDR, the weighted average value of 260% was taken for calculations.
General expenses
- Wage personnel (salary + bonus part)
- Social contributions from the payroll (only from the salary)
- Rent
- Communal payments
- Advertising
- Administrative expenses
- other expenses
The structure of total costs is clearly shown in the following graph:
The distribution of funds from the customer is clearly shown in the following chart:
For 1 ruble of funds received from the buyer, 37 kopecks is sent to the purchase of products, 49 kopecks to pay general expenses, 3 kopecks to pay taxes and dividends, 11 kopecks are net profit restaurateur.
Cash Flow of the project for 2013 and 2014
An example of calculating the cash flow budget (BDM) for 2013 in thousand rubles.
| 1 quarter 13 years | 2 quarter 13 years | 3 quarter 13 year | 4 quarter 13 year | |
|---|---|---|---|---|
| Purchase of products | ||||
| Investment costs | ||||
| Taxes (patent) | ||||
| Dividend | ||||
Cash flow budget (BDM) for 2014, in thousand rubles
| 1 quarter 14 years | 2 quarter 14 years | 3 quarter 14 years | 4 quarter 14 years | |
|---|---|---|---|---|
| Cash at the beginning of the period | ||||
| Cash flow from core activities | ||||
| Purchase of products | ||||
| Expenses for current activities | ||||
| Investment costs | ||||
| Taxes (patent) | ||||
| Dividend | ||||
| Balance pr financial activities | ||||
| Cash at the end of the period |
BDDS shows the financial flow of clients' activities (actual receipt and expenditure of funds). Due to the fact that the buyer pays for the goods after the fact, the receipt of funds coincides with the BDR. The expenditure part was predicted similarly to the BDR.
Return on investment calculation
- Project start: January 2013
- Started in April 2013
- Reaching operational break-even: May 2013
- Payback Date: December 2014
- Payback period of the project: 24 months.
- Return on investment: 50%.
Addition
If you need a more detailed business plan, check out the BiPlan Consulting offer. Paid and free version, paid contains all the necessary calculations for obtaining a loan and subsidies. ...
