How to open a pizzeria from scratch? Step-by-step instruction

Pizza, fast food, Japanese cuisine - without these dishes it is hard to imagine the everyday life of a modern city dweller. All new cafes, bars, restaurants open here and there, it seems that they instantly grow out of the ground, like mushrooms after rain. Every year the market of public catering establishments grows by 25%. This figure scares aspiring businessmen who want to try their hand at the restaurant business. However, fear is not always justified. For example, among cafe-pizzerias there are no clear leaders, major players, as, say, among fast food establishments. To the market of pizzerias for new players - the entrance is free.

Opening a pizzeria: is it profitable and where to start the process?

If you decide that you want to open a pizzeria from scratch, the first thing to do is determine what type of establishment it will be. The following options are possible: restaurant, cafe, pizza shop, pizza delivery.

Italian Restaurant - the most complex and expensive project. It is costly in terms of renting, buying or building premises, equipping halls, and acquiring special equipment. The menu of the Italian restaurant includes a wide range of dishes, a large number of varieties of pizza. You will have to spend a lot of time and effort to create a menu and find proven reliable suppliers, you will need to issue a license to sell alcoholic beverages, look for an unsurpassed chef (ideally, of course, Italian) and impeccable administrators and waiters. But the successful solution of these issues will pay you back handsomely. This market is not as saturated as the cafe and bistro market, where you can quickly grab a few slices of pizza. There are good chances to find your circle of regular visitors. In addition, the payback of the business comes on average in 1 year.

Cafe-pizzeria - Requires much less financial investment. Demand for establishments of this type is huge, but the competition is great. You can build or rent a small room, a hall in a shopping center, open a summer cafe - there are many good options. Does not require a large number of personnel. But in this case, an extremely rigorous analysis of the market of competitors is necessary. The average payback period is 1.5 years.

Pizza shop (pizzeria-kiosk) - a popular direction that is developing by leaps and bounds. This is a small room, which consists only of a kitchen and a product distribution area. There may not be a hall for visitors at all, or only 2-3 tables will be placed in it - for those who want to have a bite to eat on the spot or are waiting for an order to be issued. In such establishments, pizza is prepared right in front of the buyer's eyes - in 15–20 minutes, or they take orders by phone or the Internet.

Pizza delivery - can be an independent type of business or combined with other types of pizzerias. The easiest option to organize, but it is also the least profitable of all. Requires a well-designed advertising campaign. After all, visitors will not be able to get acquainted with the institution with their own eyes, advertising is required in the media, in entrances, elevators, attracting promoters, etc.

The first pizzeria was opened in Naples in 1738 and was called Antica.

Currently, there are about 500 stationary pizzerias in Moscow. The average payback for a pizzeria of any type is 1.5–2 years. With a competent organization, the business is profitable, the main thing is to approach its organization wisely, consult with knowledgeable people, turn to specialists.

We create a business plan for a pizzeria

When starting to develop your own concept, remember: the desire to realize the ideal model of the institution in your mind is not the best idea. As they say - the taste and color ... First of all, it is worth analyzing your financial capabilities, then assessing the demand and preferences of the mass consumer, and only then compare it with your desires and ideas.

A pizzeria business plan is necessary not only for you personally to detail your idea and find approaches to its implementation, but also to provide it to investors, partners, banks - if you ask for their help.

Here are the main points that should be written in any business plan:

• The name of the institution, its main idea.
• The target audience.
• Desired location.
• Design project.
• Staff staff.
• Pizzeria menu.
• Advertising campaign.
• Estimated opening costs.
• Expected financial performance.
• Expected payback period.

It should be noted that if you are drawing up a pizzeria business plan for yourself, it makes sense to describe in detail exactly how many and what kind of employees you will need, what equipment, furniture and utensils and in what quantity, what documents you will have to draw up. If a business plan needs to be presented to investors or creditors, one should elaborate on the financial and legal aspects, provide figures, statistics, and substantiate one's own forecasts.

Selecting and refurbishing

Usually, the selection and renovation of the premises is started after the idea, style and audience of the pizzeria are determined. However, this is another common rookie mistake. Picking up a room can be much more difficult than coming up with the concept of a cafe. Sometimes you have to adjust your initial ideas in accordance with the characteristics of the premises that you managed to find / buy / rent. Consider which option suits you best. Buying a property is a large one-time investment that is not available to every entrepreneur. But since about 40% of all monthly costs are spent on rent, you should clearly determine which type of property will be more profitable and affordable for you. Also, remember: a lease term of more than one year requires state registration with the City Registration Office.

The choice of the location of the institution depends on your concept. It is more profitable to open restaurants in the central areas of the city, and cozy small cafes will appeal to families, students, and office workers. So pizzerias will be in demand in residential areas, near educational institutions, business centers.

When choosing a room, it is important to consider not only its location, traffic, but also compliance internal design standards . So, a large kitchen is needed, divided into several workshops, a room for storing personal belongings of staff, a separate toilet room for employees. An important feature - electrical power of the room . For example, to put in an institution with a footage of 200-300 square meters. m a complete set of professional equipment, power supply should be at least 30–40 kW. It also needs to be taken into account How ventilated is the room? . The ventilation system must necessarily go to the roof, placing a pizzeria in the basement is unacceptable. If the pizzeria will be located in a residential building , then the room should have entrances and emergency exits isolated from the residential part of the building, have increased sound insulation. Other requirements for the institution can be found in the relevant SNiPs and GOSTs.

After you have chosen a room where you can open a pizzeria from scratch, you should decide on the design: engineering and technological, develop a design project, think over the exterior design of the establishment, signboard.

Choosing equipment

Equipment, furniture and utensils are selected based on the type and specifics of the pizzeria. For clarity, here is a list of equipment needed to open a small cafe-pizzeria, designed for 20 visitors, and indicate its cost.

Table. Equipment for a pizzeria

Name	Quantity (piece)	Cost, rub.)
pizza oven
dough mixer
dough sheeter
Refrigeration cabinet
Refrigeration chest
Refrigerated display cabinet
coffee machine
Juicer
Bar refrigerated cabinet
A set of tableware, cutlery	For 20 persons
Staff form	For 10 persons
Tables, sofas, chairs for the hall	For 20 persons

A pizzeria is considered a profitable business due to the popularity of the dish among people of different social statuses and its low cost. Despite the fact that the number of restaurants of this direction is only increasing every year, the market in many cities is not 100% full. How to open a pizzeria? This type of business is considered quite profitable, but the organization of the process requires consistency. Drawing up a business plan "Opening a pizzeria" will allow you to get an idea of ​​\u200b\u200bthe initial amount of investment, expenses and costs.

Competitor analysis

This market sector is characterized by rather high competition, the entrepreneur must take into account the availability and location of catering places of the same price segment. On average, the pizzeria market is growing annually by 25%, already in 2007 the market volume reached 160-175 million dollars, while in subsequent years there was a steady upward trend.

Today, pizza is sold both in specially equipped pizzerias and in large restaurants, the number of stationary establishments in Moscow exceeds 350. The share of each of the large companies does not exceed 5% of the market, which indicates a fairly high relevance. Experts predict further growth in the segment of fast-food pizzerias with home or office delivery.

According to experts, the market in Moscow and St. Petersburg is occupied only by 50%, in the regions - by 30%. This factor makes this type of business a very promising direction, so the answer to the question “Is it profitable to open a pizzeria?” unambiguously yes.

What pizzeria to open from scratch?

Pizza is in demand among people of different incomes and social status; dishes are prepared in elite restaurants and fast food chains. The choice of the type of institution depends on the amount of financial investments, the rate of turnover of funds and payback.

There are two formats:

• Italian restaurant;
• fast food pizzeria.

Italian restaurant

The first option is the most expensive, but also the most cost-effective and quick payback. The main costs in this case are for rent or construction of premises (300 thousand - 3.5 million), another 170 thousand will be required for the purchase of equipment, monthly staff salary costs will amount to 170-200 thousand rubles. The monthly income is planned at the level of 350 thousand, the payback period is 1 year. The menu includes a wide range of dishes, many types of pizza. The competition in this niche is not very high, classic pizzerias quickly gain regular customers.

How much does it cost to open a fast food pizzeria?

An establishment of this type specializes mainly in pizza, in this case it requires less investment, but the competition in this segment is much higher. In order to reduce costs, it is recommended to rent a small area of ​​the hall in the shopping center and organize a pizza selling point there. This format requires a small number of staff, the cost of interior space is also reduced.

The cost of renting premises for a pizzeria is 15-100 thousand, for equipment - from 100 thousand, for staff salaries - 30 thousand. The profitability of a pizzeria is 100 thousand monthly in this case, the payback period is 1-2 years.

Registration and taxation of a pizzeria

When organizing a pizzeria, any organizational and legal form can be chosen, it can take a lot of time to collect all the conclusions and confirmations.

What does it take to open a pizzeria? The following documents are required for registration:

• permission from the sanitary station;
• the conclusion of the fire service;
• confirmation of the conclusion of contracts for garbage collection, deratization, disinfection, cleaning of ventilation systems, disposal of mercury lamps;
• sanitary passport for the premises;
• confirmation of the conclusion of a contract for the installation of a fire alarm and an alarm button;
• confirmation of registration of the cash register;
• liquor license.

The most profitable option for a pizzeria is - in this case, the amount payable to the budget is lower than with simplified taxation and OSNO (the main taxation system). Issues related to UTII are regulated by municipalities, the possibility of switching to it should be clarified at the place of registration of the enterprise and the place of business. The number of employees in this case should not exceed 100 people.

As an alternative, a simplified taxation system () can be considered.

Location selection

Despite the rather large concentration of pizzerias, the demand for them is still high. Buying and renting premises in the central areas of the city is quite expensive, many entrepreneurs prefer sleeping areas. They are home to a large number of residents, many prefer to visit nearby restaurants.

Good pizzerias very quickly acquire regular customers who regularly visit them with their whole families. The pizzeria can also be located in places where offices and educational institutions are concentrated - in this case, the main visitors are students and office employees who will regularly come here for lunch and dinner.

The costs in this case are formed depending on the type of institution and the district of the city. To begin with, it is recommended to rent 50 sq.m. - this will allow you to open a small institution with an average flow of customers. If you need to expand your business, you can always rent or buy another hall nearby or open another pizzeria with the same name in another area. Costs depending on the city, district, area of ​​​​the premises vary within 15 thousand rubles. - 3.5 million rubles.

Pizzeria space

When choosing a room, it is also necessary to comply with certain requirements: sewerage, water supply and ventilation (exhaust) must be connected to it.

It is forbidden to place a pizzeria in the basement; due to increased noise, it may be difficult to organize an establishment on the ground floor of a residential building.

A detached building or a house with an area of ​​​​100 m is ideal, the third part of which should be occupied by the kitchen.

Equipment

The cost of equipment also depends on the type of institution, with any financial possibilities, it is necessary to pay attention to its quality. With small volumes of production, equipment that requires manual labor should be purchased.

Necessary equipment for pizza production:

• refrigerators (the room must be equipped with refrigerators for storing food and drinks, it is recommended to purchase a separate refrigerator for seafood);
• specialized oven (tiered, (exclusively for pizza), conveyor).

In restaurant-type pizzerias, the technology of cooking pizza on wood is often found - Italian pizza is prepared in this way.

In addition to the basic equipment, other equipment is also required: a pizza table, pizza molds, gravy boats, knives, etc. The cost of equipment depends on the brand and model, the price can vary between 100 - 300 thousand rubles.

Staff, pizza delivery

To serve a small pizzeria, a cook and a waiter are enough - their professionalism largely determines the success of the business. The taste and quality of pizza depends on the experience and conscientious attitude of the chef. To acquire good culinary skills, a chef must complete at least 6 months of training. Some restaurants hire staff from Italy or train themselves.

The salary of employees of a restaurant and a pizzeria such as fast food is also different, it is formed from the salary, percentage of sales and tips. As the business develops, the need for staff will increase, you will have to hire employees to deliver pizza, the pizzeria can switch to round-the-clock operation.

How to open a pizzeria with delivery? Pizza delivery is a great way to increase the profitability of an establishment, which is why many companies rely on it at the initial stage. Some entrepreneurs come to this idea after a certain time.

When orienting a pizzeria for delivery, it should be taken into account that Italian pizza cools faster, so the restaurant should have American pizza in the assortment.

Range

To make pizza, you need yeast dough, tomato sauce, olive oil, basil and mozzarella cheese. The last ingredient plays an important role. It is usually made from buffalo milk and soaked in whey, which adds flavor to the whole dish. A set of other components (ham, mushrooms, seafood, fruits, etc.) is formed by the chef, taking into account the preferences of customers.

As practice shows, the assortment should include from five types of pizza. Raw materials for production can be domestic or imported. In most restaurant-type pizzerias, a combined option is used, since the cost of pizza made exclusively from Italian products is very high. The minimum cost of a dish is 5 rubles.

Summary

The business plan "How to open a pizzeria" consists of several sections: market analysis, format selection, collection of necessary documents, choice of location and premises, purchase of equipment, menu preparation. The payback period is usually 1-2 years.

Many people dream of opening their own restaurant. When you start counting the costs of starting such a business, it turns out that the initial investment is huge. Moreover, the market is very tough competition, it is extremely difficult to find your niche. Pizza delivery is a much less expensive but no less profitable business.

A huge plus of a business focused on pizza delivery is saving money on renting a room and no need to make expensive repairs in it.

Below is a business plan and approximate calculations of the investments required to open such a type of business as pizza delivery, as well as the approximate payback period (prices are calculated for the city of Moscow).

Initial investment

1. The first thing to take care of when planning as a business is having the right space for it. To organize a business focused on the delivery and production of pizza, a room with a size of at least 40-50 square meters is required. m. In the indicated room, at least, a pizza shop and a call center should be located, so the layout of the room is no less important - it should have several isolated rooms. Ideally, there should be a place for the company's couriers to gather and rest. The room can be located anywhere, including hard-to-reach from the metro. The cost of renting such premises in Moscow is at least 40,000 rubles per month. Deposit fee, agency fee is usually 200% of this amount. Thus, we put 120,000 rubles in the initial investment for rent (40,000 - the first month of rent, 40,000 - deposit, 40,000 - agent commission)
2. Purchase of equipment necessary for making pizza. It is on high-quality equipment (and not on the chef, as some people think) that the taste of the future pizza will largely depend. Not a single restaurant can do without professional equipment; it is almost impossible to open such a business without it. It is necessary to purchase, at a minimum, a pizza oven, a press and a dough divider for making cakes. The choice of such equipment is huge, the cost of each machine ranges from 50 to 500 thousand rubles, depending on the quality of the equipment and its performance. An average restaurant selling no more than 50 pizzas a day requires the purchase of equipment for about 300,000 rubles. It is this amount that is recommended to be included in the business plan.
3. Arrangement of the kitchen. In addition to the equipment required directly for making pizza, it is also necessary to purchase related products: a kitchen table, cabinets, refrigerators and freezers for storing semi-finished products, and minimal kitchen utensils. The most expensive of these is the refrigerator. A professional refrigerator costs at least 50,000 rubles. The rest of the arrangement of the kitchen will also cost at least 50,000 rubles. In total, it will be necessary to invest at least 100,000 rubles for the arrangement of the kitchen, without which it will be impossible to open a profitable and efficient enterprise.
4. Not a single restaurant, and even more so a pizzeria, today cannot withstand even minimal competition without a good website. It is necessary to upload a detailed description of the product range, appetizing photos of pizza to the site. The site itself should be convenient, beautiful, because about 80% of customers, if not more, will come through it. and not making a website for it is one of the most common mistakes of novice businessmen. Nowadays, the range of prices from the creators of Internet resources is huge, from 5 to 500 thousand rubles. In any case, the creation of an Internet site with a detailed assortment of goods, the development of its design will cost at least 50,000 rubles.
5. Advertising costs. It is very important, before opening a pizzeria, to conduct an active advertising campaign, both on the Internet and offline. It is not worth saving on initial advertising; you must include at least 50,000 rubles in the plan.
6. Other costs. So, before opening a business, it will be necessary to spend money on equipment for the call center (computers, chairs, tables, telephones), purchase thermal bags required for delivering hot pizza, buy a cash register, and other small expenses may arise, which, as opening a business will complement the plan. In any case, it is better to lay at least 100,000 rubles for this item.

To open a pizza delivery restaurant, you will need at least 720,000 rubles. When opening any business, it is better to round up all costs, so 800,000 rubles must be included in the investment plan.

Back to index

fixed costs

1. The rent, as described in the paragraph above, is about 40,000 rubles per month.
2. Costs for the purchase of goods, materials for making pizza. The approximate cost of pizza is as follows: pizza with a diameter of 24 cm - about 50 rubles, 33 cm - 70 rubles, 45 cm - 90 rubles. Thus, about 100,000 rubles will be spent on the purchase of raw materials per month (calculated from the fact that the restaurant sells up to 50 pizzas a day).
3. Advertising expenses. No business is complete without advertising. The restaurant must constantly attract new customers, so the advertising budget must be included in the plan. It must be at least 20,000 rubles per month. Not supporting your project with advertising means opening the way for competitors.
4. Staffing costs. Ideally, a pizzeria should work around the clock, so the staff must have at least six cooks (two per shift), three call center operators (one per shift), based on the work schedule every other day. Thus, the staff is 9 people, the average salary is 25,000 rubles. In total, the wage fund is about 225,000 rubles per month.

In total, the business plan must include monthly expenses in the amount of 385,000 rubles per month. We round up - it turns out 400,000 rubles.

margarita

Dough. We use three types of Italian flour. We will not reveal the secret of the recipe. The cost of dough for a portion of pizza ~ 20r

Sauce. Tomatoes in our country are a very seasonal thing. They only come for three months of the year. Making the sauce yourself is certainly cool, but if for 8 months a year pizza costs 1.5 times more expensive, no one will take it.

Opening your own restaurant is easy!

This is possible only in Moscow, where the average bill is much higher. Therefore, we do not deceive anyone and use natural Mutti sauce, which we modify a little. Cost price 18r

Cheese.

Tomatoes.

Additional ingredients.

pizza box. 15r

The total cost of pizza.~ 181 rub. We offer for 390r.

Maybe:

COST

variable costs

fixed costs

The positive aspect of fixed costs is that if you produce more, you don't incur any additional costs.

Production cost

Fixed costs will be spread over more units of production, which will eventually lead to lower costs (cost) per unit of production. This phenomenon is called scale effect.

Scale effect example

costs/day

Products for pizza 40 rubles

Salary 4600 rubles

Room rental 1100 rubles

Depreciation of the oven 100 rubles

Car rental 300 rubles

Solution:

scale effect

MARGINAL INCOME

Hi all! Friends, I hope everyone already knows about our approach to running a pizza business. We offer a product only from real and fresh ingredients. And we never use imitations or fakes. Let's take a look at our pizza margarita: products, cost and margin

Dough. We use three types of Italian flour.

Rating of top blogs in Runet

We will not reveal the secret of the recipe. The cost of dough for a portion of pizza ~ 20r

Sauce. Tomatoes in our country are a very seasonal thing. They only come for three months of the year. Making the sauce yourself is certainly cool, but if for 8 months a year pizza costs 1.5 times more expensive, no one will take it. This is possible only in Moscow, where the average bill is much higher. Therefore, we do not deceive anyone and use natural Mutti sauce, which we modify a little. Cost price 18r

Cheese. Mozzarella is a cheese based on about 80% natural milk. Everyone knows how much milk costs. In addition, cheese producers spend money on production, salaries, equipment maintenance, logistics, and so on. We are familiar with representatives Mozzarella cheese cannot cost 250 rubles. Or rather, it can, but pay attention to what is written on the package (a cheese product that consists only of imitation and substitutes). We use Bonfesto cheese, which consists only of natural components and is produced in Belarus. Price per kg ~ 400r, for a portion of pizza we have 120g = 48r. Margarita also includes mozzarella in brine from the same manufacturer ~ 60r

Tomatoes. We always select tomatoes based on the season. Now the good ones are local. In winter - cherry tomatoes, they are more expensive. Now the cost is ~ 10 rubles

Additional ingredients. Pesto sauce, basil, oregano, additional sauce ~ 10 rub

pizza box. 15r

The total cost of pizza.~ 181 rub. We offer for 390r.

Now add to this cost delivery (courier fee + fuel), electricity costs, call center employee salary, chef salary, administrator salary, etc., and answer the question before considering alternative food delivery organizations.

HOW? HOW? HAAAAK? PIZZA MARGARIT CAN COST 100-150 RUBLES?

Maybe: This is magic. There is some kind of spell that reduces the cost of products. Pizza is made by robots that have long paid for themselves and do not need to be paid a salary. In the city center, sometimes they give out premises for free, and you do not need to pay rent. The food delivery tax has been abolished. Tesla is used as a vehicle.

Jokes are jokes. Broo Bro advises to seriously think about health and proper nutrition!

The cost of pizza is 70.5 rubles

It must be taken into account that when calculating the cost of pizza in our example, 40 rubles of food costs must be taken into account for each of the 200 pizzas produced, and therefore they must be multiplied. The more pizzas made, the more material costs.

This logic does not apply to room rent. It will always remain the same whether we make pizza or not.

COST output includes all costs incurred in connection with the production of products or the provision of services.

VARIABLE/FIXED COSTS

variable costs will immediately change if the company produces more/less products. The amount of variable costs depends on the number of products produced and the degree of utilization of production capacities.

Typical examples of variable costs are the costs of purchasing raw materials, basic and auxiliary materials, electricity, etc.

Positive aspect of variable costs: if the entrepreneur does not produce output, variable costs will disappear.

fixed costs always remain the same within a certain production capacity, regardless of whether the company is closed or it is fully loaded with work. Therefore, the amount of fixed costs does not depend on the degree of utilization of production capacities.

Typical examples of fixed costs are: rent, lease payments, fixed wages, insurance premiums, etc.

The Negative Aspect of Fixed Costs is that even if the company does not produce anything - for example, because it is temporarily closed - it is necessary to pay fixed costs.

A COMPANY MUST STRIVE TO LOWER FIXED COSTS. This is especially true for young businesses. If you can't sell your products or services, then you don't earn income, and yet you must pay rent and wages to your employees.

scale effect.

Scale effect example

costs/day

Products for pizza 40 rubles

Salary 4600 rubles

Room rental 1100 rubles

Depreciation of the oven 100 rubles

Car rental 300 rubles

The previously calculated cost of goods sold (when selling 200 pizzas) is 70.5 rubles. Let us now determine the cost of one pizza, if instead of 200 pizzas it can be sold:

Solution:

This example illustrates well the so-called scale effect. The more pizzas sold, the lower the pizza cost. This is due to spreading fixed costs over more units of output.

The fundamental principles described above can be used in the work of any company. A company that can only sell 50 pizzas will not be competitive with a company that sells 150 pizzas. At the same time, a company that sells 150 pizzas for, say, 100 rubles will make 19.4 rubles in profit from each pizza, while the other company will lose 62 rubles. It is unlikely that any business will endure such a situation for a long time.

The cost of production is not constant, it always depends on the situation.

Profitable Pizza Delivery Business Plan

By changing only one parameter - the quantity - the value of the cost of production changes completely. Very often entrepreneurs forget about this principle. They continue to relentlessly use a once-calculated cost of production, possibly calculated several years ago. As a result, decisions made on the basis of such information turn out to be wrong.

MARGINAL INCOME

Marginal income is the main tool for making economic decisions of the following type:

Is it worth taking a special order?

Is it worth promoting this or that product in the future or is it better to completely abandon it?

· What kind of clients to take care of, who better to say goodbye to?

Is it worth it to continue the work of the unit?

Marginal income is calculated as the difference between revenue and the sum of direct or variable costs:

Gear manufacturing: cost, project efficiency

1.12 Calculation of production cost

The production cost of products (works) includes the workshop cost of production of products (works), the costs of preparing and mastering production, the costs of marriage, as well as general factory expenses: ...

Production capacity of the enterprise

1. The concept of the production capacity of the enterprise. Factors that determine it. Calculation of production capacity.

Pizza delivery business plan

Capacity Utilization Indicators

Production capacity is the estimated, maximum possible under certain conditions, the volume of output by the enterprise (its divisions, equipment) per unit of time ...

Development of a current (annual) plan for an existing chemical production using the example of sulfuric acid production

3. CALCULATION OF PRODUCTION CAPACITY AND JUSTIFICATION OF THE PRODUCTION PROGRAM

In a market economy, the main limitation of the planned volumes of production of goods and services is the scarcity of resources. Due to the great scarcity of economic resources and the limit...

Calculation of the main technical and economic indicators of work on assembling a PC for working with information systems

7. CALCULATION OF PRODUCTION COSTS

The cost price is the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets used in the production process (works, services) ...

Calculation of planned technical and economic indicators of an enterprise for the production of aircraft engine units

9.3 Determination of the production cost of products

The production or factory cost is calculated according to the formula: SZ \u003d STs + ORM + SI + MS + PPR (9.12) where STs is the shop cost, the remaining terms are the same as in formula (8.1), but they are not calculated for the annual amount of work ...

Production cost calculation

2.1 Calculation of production cost and analysis of its reduction by internal measures

Calculation of the cost of manufacturing a laboratory stand for the study of impulse signals

2.10 Calculation of total cost of production

The total production cost of Sb.p.p, rub, is determined by the formula Sb.p.p = M + OZP + DZP + ESN + CO + OHR (18) 96.72+14.5+28.9+0+154.8 =1124 (rubles…

Calculation of the cost reduction of industry products

1.11 Calculation of production cost

produced by the formula (1.12): Spr. = schekh. + Рtotal, (1.12) where Сproizv. - production cost of a unit of a product. Playback \u003d 127116.53 + 10172.25 \u003d 137288.78 rubles 1 ...

Calculation of technical and economic indicators of an enterprise for the production of personal computers

2.2 Calculation of production cost items per product and per annual program for the site

2.2.1 Calculation of the cost of materials The need for materials is determined in accordance with the technological process and the initial data, and their cost is calculated based on the prices currently in force ...

Calculation of technical and economic indicators SU-28

3. Calculation of the planned production capacity of the control system, its utilization factor for the planned year and the degree of balance of the planned construction and installation program with the production capacity

Production capacity is the maximum possible annual output of products, performance of works and services in the established nomenclature and assortment with the fullest use of all available resources ...

Calculation of the effectiveness of the investment project of an atmospheric-vacuum tubular installation (AVT-1)

3. Calculation of production capacity and production program

The production capacity of the installation is the maximum possible volume of processing of raw materials or output of products per year with full use of the equipment in time and in terms of productivity ...

Cigarette shop of the planned tobacco factory: main technical and economic indicators

3.1 Calculation of the production capacity and production program of the cigarette factory factory

Technological scheme of the cigarette shop: After loading tobacco into containers, they are placed on the site of temporary storage of tobacco. Containers are displayed in batches…

Economics of a machine-building enterprise

1.7 Calculation of the production cost of products

The production cost of an enterprise's products is the sum of the costs of producing products, including the cost of semi-finished products, purchased products and services of other organizations, as well as the costs of managing and maintaining production ...

Economic efficiency from the repair of the manifold of the TsA 320 M unit

2.9 Calculation of production cost

The production cost is equal to the sum of the shop cost and the cost of general business needs, and the data is summarized in a table. Spr \u003d Sc + Rtotal; (31) Table 7 Repair Cost Estimate…

Economic justification of software based on the enterprise CJSC Kremniy

2.2. Production cost calculation

The production cost includes the production costs of the shops and the costs of managing the enterprise. The production cost is determined by the formula: CPR \u003d STSEKH + ROH (10) where CPR is the production cost ...

The cost of pizza is 70.5 rubles

It must be taken into account that when calculating the cost of pizza in our example, 40 rubles of food costs must be taken into account for each of the 200 pizzas produced, and therefore they must be multiplied. The more pizzas made, the more material costs.

This logic does not apply to room rent. It will always remain the same whether we make pizza or not.

COST output includes all costs incurred in connection with the production of products or the provision of services.

VARIABLE/FIXED COSTS

variable costs will immediately change if the company produces more/less products. The amount of variable costs depends on the number of products produced and the degree of utilization of production capacities.

Typical examples of variable costs are the costs of purchasing raw materials, basic and auxiliary materials, electricity, etc.

Positive aspect of variable costs: if the entrepreneur does not produce output, variable costs will disappear.

fixed costs always remain the same within a certain production capacity, regardless of whether the company is closed or it is fully loaded with work. Therefore, the amount of fixed costs does not depend on the degree of utilization of production capacities.

Typical examples of fixed costs are: rent, lease payments, fixed wages, insurance premiums, etc.

The Negative Aspect of Fixed Costs is that even if the company does not produce anything - for example, because it is temporarily closed - it is necessary to pay fixed costs.

A COMPANY MUST STRIVE TO LOWER FIXED COSTS. This is especially true for young businesses. If you can't sell your products or services, then you don't earn income, and yet you must pay rent and wages to your employees.

The positive aspect of fixed costs is that if you produce more, you don't incur any additional costs. Fixed costs will be spread over more units of production, which will eventually lead to lower costs (cost) per unit of production. This phenomenon is called scale effect.

Scale effect example

costs/day

Products for pizza 40 rubles

Salary 4600 rubles

Room rental 1100 rubles

Depreciation of the oven 100 rubles

Car rental 300 rubles

The previously calculated cost of goods sold (when selling 200 pizzas) is 70.5 rubles. Let us now determine the cost of one pizza, if instead of 200 pizzas it can be sold:

Solution:

This example illustrates well the so-called scale effect. The more pizzas sold, the lower the pizza cost.

The cost of pizza Margherita

This is due to spreading fixed costs over more units of output.

The fundamental principles described above can be used in the work of any company. A company that can only sell 50 pizzas will not be competitive with a company that sells 150 pizzas. At the same time, a company that sells 150 pizzas for, say, 100 rubles will make 19.4 rubles in profit from each pizza, while the other company will lose 62 rubles. It is unlikely that any business will endure such a situation for a long time.

The cost of production is not constant, it always depends on the situation. By changing only one parameter - the quantity - the value of the cost of production changes completely. Very often entrepreneurs forget about this principle. They continue to relentlessly use a once-calculated cost of production, possibly calculated several years ago. As a result, decisions made on the basis of such information turn out to be wrong.

MARGINAL INCOME

Marginal income is the main tool for making economic decisions of the following type:

Is it worth taking a special order?

Is it worth promoting this or that product in the future or is it better to completely abandon it?

· What kind of clients to take care of, who better to say goodbye to?

Is it worth it to continue the work of the unit?

Marginal income is calculated as the difference between revenue and the sum of direct or variable costs.