Building a business plan for a bakery. Opening a bakery

A mini-bakery is a small-scale enterprise specializing in the production and subsequent sale of baked goods. Quite often, bakeries are a private enterprise, both independent and part of a business, such as a hypermarket. In some cities, there are even entire chains of bakeries that sell their own product even from mobile outlets. True, as practice shows, startups and newcomers to entrepreneurship are seduced by financial gain, forgetting that this “game” is one of the toughest.

What is this business plan for?

Trite, but the saying: “measure 7 times, cut 1” is just perfect here. This principle also applies to bakeries.

What do you think, if the idea of ​​​​opening a bakery is glimmering in your head, then what will be more important for you: a tidy sum of money, the cheapest rent for the premises, or a professional team that is always ready to complete tasks? I would like to upset you - the answer will be: "all at once." In our case, we have to talk about a fairly common concept in modern business - a business plan.

A well-written business plan is not only the key to investing, but also the key to the successful development of your entire enterprise.

In general, a business plan should be understood as a document that takes into account all aspects of the advantages and problems, and possible ways to solve them. Moreover, in addition to the verbal picture, numerical indicators sufficient in terms of volume characterizing the costs and benefits of a particular process, procedure, investment are implied.

A business plan is a kind of look into the future today. That is why planning is a categorically important process that lays the foundation for a “bright future”. In addition, writing it is the first step, the first step in starting any project designed for success.

Market analysis, competitiveness assessment

It is worth noting that the business plan involves taking into account most of the features associated with the business at the moment and in the future. Considering that a bakery is a very interesting and exciting project, it must be taken into account that one cannot do without competition in the business plan for the production of bread and bakery products.

Naturally, competition forces business participants to grow and develop, leads to the creation of new interesting products, and reduces the cost of the product. Therefore, it is in the hands of both the producer and the consumer.

There is no active growth in the number of mini-bakeries at the moment. Yes, from time to time, next family impromptu appear somewhere, but to a greater extent they are designed for good luck or built on the personal interest of the owners. Metaphorically speaking, pseudo-French bakeries are growing by leaps and bounds. Most of them are not able to hold out on the open market for several months.

Despite this, the market for quality and successful bakery cafes is still on the rise. If we take into account the statistics, then France has one bakery for every 5,000 inhabitants. Of course, there is no need to talk about such demand in the domestic market at the moment.

How to open a bakery from scratch (selection of the registration form, what documents are needed to open a mini-bakery)

Before you open a mini-bakery from scratch, you need to go through some bureaucratic procedures.

It is well known that in order to carry out activities, an official company registration. In this case, there are two options for the development of events: either. If an entrepreneur is a smart person, and his thoughts are focused on obtaining his own benefit, then he will register his activity as an individual entrepreneur. In this case, there will be less hassle with paperwork, and the registration process will be easier and cheaper.

An LLC must be registered if you plan to conduct a joint business. This option is more reliable and justified.

Provision of services to the population: .

Bakery marketing options

Sales organization will require:

• conclusion of a supply agreement with several points of sale with the possibility of the fastest possible delivery;
• contracts with wholesalers. This will limit you from the need to organize a sales market, as well as bring economic benefits (there will be no need to maintain a vehicle, a driver and a car mechanic);
• outbound trade. In this case, mobile outlets (vans) will be needed. This option is the most troublesome, since for its implementation, in addition to buying a van, you need to obtain a special permit to trade.

Mini-bakery promotion

To promote a business, you need to invest a certain amount of money in promotion. In this case, it is impossible not to note the merit in this matter. promotional activities.

Although the initial promotion will cost a pretty penny, thanks to a well-thought-out mini-bakery business plan with calculations, all costs can be distributed evenly, which will reduce the financial burden and start making a profit as quickly as possible.

Is it profitable to open a bakery (how much does it cost, what are the profitability and payback)?

You can not ignore the most important component of any business plan - its financial part.

So how much does it cost to open a bakery from scratch?

Expenditure part will include the following items:

• registration of an enterprise and purchase of the necessary equipment - 600,000–1,200,000 rubles;
• funds that are needed to repair the premises - 80,000–100,000 rubles;
• furniture costs - 50,000 rubles;
• rent for premises - 850,000–900,000 rubles per year;
• payment for energy and utility bills - 150,000–200,000 per month;
• staff salary - 1,500,000 rubles per year.

A mini-bakery produces from 0.5 to 1 ton of bakery products per day.

Profitability mini-bakery depends on the amount of baked bread and the price for it in different regions of the country. On average, the profitability of a bakery is 25–50%.

Payback period- 2-3 years.

Summing up, we can say that the correct development of a business plan for opening a bakery, taking into account a well-thought-out marketing system and focusing on the interests of the client, will quickly recoup the investment. In this case, the success of a businessman will be the thoughtfulness of his actions based on strict adherence to the business plan, taking into account timely adjustments.

The key to the success of any small business is the presence of constant demand and repeatability of sales. These requirements are fully consistent with the production of various bakery products: citizens purchase such products daily and eat them with great pleasure. Moreover, many do not limit themselves only to bread, adding muffins, pies and other sweets to the shopping list.

Even for beginners, the advantages of a mini-bakery as a business are obvious: from the personal experience of entrepreneurs, it follows that the consumption of bread and other pastries today remains stably high despite the decrease in the purchasing power of the population. In addition, imported products cannot compete with the products of small enterprises due to the limited shelf life, and large domestic bakeries operate in a slightly different market segment, producing mainly budget and mass types of bread according to standard recipes.

Business Features

How to open a mini bakery, where to start? First of all, an entrepreneur should think about what format of the enterprise is optimal for him.

According to the method of organizing production, they distinguish:

1. Full cycle bakeries. In this case, the technological process begins with the purchase of flour and ends with the sale of finished products to wholesalers or end users. Significant capital investments are required to equip the enterprise, however, the profit of the entrepreneur is maximum;
2. Bakeries working on semi-finished products. In this case, the financial burden on the business owner is slightly less, since you can open a mini-bakery without buying some expensive units. However, the income of the enterprise using ready-made dough also becomes more modest;
3. Franchised bakeries. It is easier for a beginner who does not have experience in this industry to use one of the franchise offers to get a ready-made mini-bakery business plan and a proven technological model. Of course, part of the profits will have to be used to pay royalties;
4. Home production. With small volumes of baking, you can even make bread and muffins in your own kitchen. However, the entrepreneur will have to work underground, since it is impossible to legally open a mini-bakery at home that meets the requirements of the law.

In addition, before drawing up a business plan for a mini-bakery, you need to identify the main target audience and choose the optimal assortment range for it. In the future, this solution will make it possible to compile a list of the necessary equipment and develop an effective marketing strategy.

The company can operate as:

1. Universal bakery. Produces products designed for a wide target audience. The assortment includes wheat and rye bread, loaves, baguettes, pies, cookies, croissants, muffins and other bakery products;
2. Bread boutique. In large cities, a certain category of consumers will certainly be interested in expensive types of bread - grain, dietary, made according to national or exotic recipes;
3. A bakery serving catering establishments. The main buyers of the products of such an enterprise are hotels, restaurants, cafes and other establishments that offer their visitors unusual or gourmet dishes;
4. Backerei. If you are going to open a mini-bakery, the business can be organized in this popular European format, which involves the combination of production and a small cafe. Here they sell not only fresh pastries, but also coffee, tea, drinks, and also provide tables for eating these products;
5. Specialized bakery. Some entrepreneurs focus their efforts exclusively on the production of one type of product - for example, national bread, cakes, lavash, products for diabetics;
6. Traditional bakery. You can open a mini-bakery from scratch using the old traditions of baking bread in a wood-burning oven. Such a product is very expensive and is extremely in demand among supporters of a healthy lifestyle.

Advantages and disadvantages of business

Being interested in the possibility of earning money in the production of bakery products, entrepreneurs first of all pay attention to the presence of constant demand: many customers buy fresh products daily. Besides:

• You can independently choose the preferred format of the enterprise and develop unique recipes;
• A beginner will not have to create his own model, since there are a sufficient number of examples of mini-bakery business plans from scratch on the Internet;
• Bread is one of the most important essentials;
• Due to the small size of the bakery, the entrepreneur can fully control the production and marketing of products;
• Production is flexible and mobile - the line is easy to expand or reconfigure in accordance with changing demand;
• A mini-bakery occupies a separate market niche, without competing directly with large bakeries;
• An entrepreneur can count on financial assistance, so it is quite realistic.

Unfortunately, many newcomers in the process of deciding to build a bakery are limited to studying the merits, although this business is also characterized by some disadvantages, sometimes quite significant:

• The enterprise reaches its planned capacity only after a few months, while obligations for rent, wages, utility and tax payments arise from the first days of work;
• The bakery must operate seven days a week, sometimes even on the night shift;
• Bread consumption is subject to seasonal fluctuations;
• The shelf life of products is limited to several days;
• The industry attracts the attention of regulatory authorities, and therefore the entrepreneur must collect a lot of documents to open a mini-bakery.

Range

For an entrepreneur who wants to open a mini-bakery from scratch, step-by-step instructions suggest paying special attention to the product range. Obviously, when counting on a youth audience, unusual types of bread will be in demand, while older people will prefer classic bakery products. Using standard baking equipment, you can produce:

• Classical bread of different varieties - wheat, rye, with bran;
• Other bread products - sliced ​​loaves, garlic bread, baguettes, loaves, French bread with filling;
• Dietary products made from rye flour, a mixture of cereals, without yeast;
• Products with the addition of dried fruits, cumin, sesame and pumpkin seeds;
• Sweet pastries - pies, buns, donuts, cheesecakes, puffs and croissants;
• Confectionery - gingerbread, cookies, pastries and cakes.

Registration of a bakery

For an enterprise with one owner, an individual entrepreneur is considered the optimal form of ownership. Indeed, an individual entrepreneur can enjoy various benefits and submit reports in a simplified form. As a taxation system, you will have to indicate the simplified tax system at a rate of 15%, since it is impossible to apply UTII or PSN for non-catering manufacturing enterprises.

The organization of the production of baked goods requires obtaining standard permits and approvals, the same for all establishments working with food products: the process of their registration can be accelerated by contacting a specialized company.

What documents are needed to open a mini-bakery:

1. Permission to conduct activities from Rospotrebnadzor;
2. Conclusion of the SES on the compliance of production with hygienic requirements;
3. Conclusion of the State Fire Supervision Authority on the compliance of the workshop with fire safety requirements;
4. Certificates of registration of SPD and registration with the Federal Tax Service;
5. Program of sanitary production control;
6. Agreements on disinfection, extermination of rodents and insects;
7. Sanitary passport and contract for the processing of a bread van;
8. Contracts and registers for the export of solid and organic waste;
9. Agreement on the recycling of fluorescent lamps;
10. Journal of accounting for disinfectants;
11. Contract for laundry services.

Due to the increased fire hazard of production, the entrepreneur must appoint and train employees responsible for compliance with the rules on the territory of the enterprise, as well as prepare appropriate instructions.

What documents are needed for a mini-bakery according to the requirements of the State Fire Supervision Service:

• Instructions for compliance with safety rules for the workshop;
• Instructions on compliance with safety rules for the office and utility rooms;
• Evacuation plan and telephone numbers for calling the Ministry of Emergency Situations;
• Logbooks for fire extinguishers and employee training;
• Pointers of the fire hazard category of the premises (located on the doors).

Finally, a business plan for a mini-bakery from scratch should include obtaining a declaration of conformity for products in accordance with the requirements of TR TS 021/2011. This document, which allows you to sell bakery products completely legally, is issued on the basis of the results of trial baking research in private or public certification centers.

Production room

If you are going to start baking bread, it is advisable to provide for the possibility of retail trade: working with wholesale buyers at special prices is not always profitable for small businesses. Therefore, the first thing you need to open a mini-bakery is a good location.

The main criteria for evaluating various options are:

1. High permeability. It is desirable to have a nearby shopping or business center, a large educational institution, a market or another point of attraction for customers;
2. Transport accessibility. The bakery is preferably located near public transport stops, metro stations;
3. Good condition of the building. Otherwise, it will be necessary to repair not only the workshop, but also the facade, as well as to improve the surrounding area;
4. Possibility to save. Sometimes within the framework you can get a municipal building on a preferential lease.

Can you talk about how to open a mini-bakery in a private house? This is prohibited by law, however, in some cases, for enterprises producing up to 1000 kg of products per day, it is allowed to place a workshop in annexes to residential buildings, provided that the engineering systems of such are fully autonomous.

Although many entry-level processing lines require only 25–40 m² to house, a room with at least 100 m² should be chosen. On such a space you can equip:

• Production shop;
• Warehouse for flour and other raw materials;
• Warehouse of finished products;
• Bathroom for employees;
• Locker room for staff;
• dining room;
• Administrative offices;
• Small trading room.

In order to quickly and easily issue permits for a mini-bakery, at the stage of equipping and repairing the workshop, it is necessary to carefully follow all sanitary requirements and regulations. So:

1. Production cannot be located in the basement or in the basement;
2. The room must be connected to utilities;
3. In the absence of hot water supply, it is necessary to provide water heating;
4. The electrical network should provide the power necessary for the operation of the equipment with a margin of 20-25%;
5. The walls and ceiling of the workshop are covered with ceramic tiles or adhesive paints that allow regular wet cleaning;
6. The floor should be covered with a smooth and even waterproof material;
7. All finishing materials must have hygienic certificates;
8. Before each door leading to the workshop, it is necessary to place a special mat soaked in a disinfectant;
9. In warehouses it is necessary to provide heating and ventilation (permissible minimum temperature - 8 ° C, maximum humidity - 75%);
10. The walls and floors of warehouses must be smooth, without cracks;
11. Do not store household and disinfectants, as well as other strong-smelling substances in the same room with raw materials or finished products;
12. The production flows of raw materials and finished products should not overlap.

The negative attitude of the authorities to the question of whether it is possible to open a mini-bakery at home is to a certain extent explained by the fact that, from the point of view of the fire service, the enterprise belongs to objects at risk of fire and even explosion.

The State Supervision Authority imposes additional requirements on the premises:

1. Fire alarms and fire extinguishers must be installed in the workshop;
2. It is necessary to regularly measure the insulation resistance of the electrical wiring;
3. All lighting devices in the workshop must be explosion-proof;
4. An additional fire exit should be arranged in the room;
5. Rooms with different fire hazard categories must be separated by fire-resistant partitions of the appropriate class;
6. Signs are put on the doors of warehouses and workshops indicating their fire hazard.

Mini bakery equipment

Beginners who are calculating how much it costs to open a mini-bakery from scratch are usually surprised by the extremely high cost of bakery equipment. However, saving on equipment leads to a deterioration in product quality, which immediately affects the overall profitability of the enterprise. As a last resort, you can buy used units in good condition. For work you will need:

Equipping a mini-bakery with a capacity of 1000 kg per day

Name	Price	Qty	Sum
Workshop equipment
Rotary oven	627000	1	627000
proofing cabinet	240000	1	240000
Dough mixer two-speed	245200	1	245200
flour sifter	25500	1	25500
Ventilation umbrella	11000	1	11000
dough sheeter	57000	1	57000
Single-section sink	4000	1	4000
Two-section sink	8000	1	8000
Chest freezer	24000	1	24000
Refrigeration cabinet	37700	1	37700
Confectionery table	19500	1	19500
Production table	5200	2	10400
Furnace trolley	12000	4	48000
Portion scales	5300	2	10600
Rack	8000	3	24000
Baking tray flat	680	34	23120
Wavy baking sheet	1700	17	28900
Bread form sectional	750	54	40500
Baking mitts	1900	2	3800
small tool	–	–	10000
Explosion-proof lamp	3700	8	29600
Fire alarm	25000	1	25000
fire extinguishers	1200	2	2400
Wooden bread tray	250	25	6250
Disinfection mat	720	4	2880
Shop floor equipment
Bread Rack	22000	2	44000
Counter	6000	2	12000
Cash machine	14000	1	14000
Lamp	1500	4	6000
Signboard	25000	1	25000
office equipment
Office table	3000	2	6000
Chair for an employee	1000	4	4000
Computer	18000	2	36000
Printer or MFP	9000	1	9000
router	2000	1	2000
Lamp	1500	3	4500
ISP communication channel	2000	1	2000
Stationery	–	–	10000
Document rack	5000	1	5000
Utility room equipment
Dining table	3000	1	3000
Chair	1000	6	6000
Electric kettle	1200	1	1200
Microwave	2500	1	2500
Lamp	1500	2	3000
Two-section wardrobe	5000	3	15000
Other equipment and equipment
Overalls	350	10	3500
bathroom	15000	1	15000
Bread truck	630000	1	630000
Total:			2423050

Obviously, opening a mini-bakery is hardly affordable. However, if you wish, you can find offers on the market that allow you to start baking bread on a more modest scale: if you refuse to equip the store and deliver products to wholesale buyers, then investments in the purchase of equipment with a minimum productivity will not exceed 400-500 thousand rubles.

Staff

So, the entrepreneur decided: "I want to open a mini-bakery." Since he can only work independently at home, he will have to look for hired employees, the number of which will depend on the capacity of the equipment. For the production and sale of bread, you need:

• Technologist. His tasks include the development of new recipes, costing, monitoring the work of the bakery, managing the actions of support staff;
• Baker. Directly engaged in the manufacture of products, controls warehouse balances and ships goods to a store or forwarder;
• Seller-cashier. Accepts products from the workshop, lays them out on showcases, sells them to retail customers and keeps records of cash transactions;
• Delivery driver. Accepts goods for delivery to shops and cafes, delivers them to points, collects payment from customers;
• Accountant. With a small number of operations, this work can be handled by an outsourced employee.

Staffing of the bakery

Job title	Salary	Qty	Sum
Production technologist	35000	2	70000
Baker	30000	4	120000
Seller-cashier	25000	2	50000
Forwarding driver	30000	2	60000
Cleaning woman	25000	1	25000
Insurance premiums	–	–	97500
Accounting service	–	–	5000
Total:			427500

Among the requirements for employees, one should mention the mandatory availability of sanitary books and regular medical examinations. In addition, it is forbidden to work with products in the presence of jewelry or other decorations.

Purchase of raw materials

The main raw material for the bakery is flour. For rich products, it is recommended to use only the highest grade, while for some types of bread, the first is also allowed. When calculating flour consumption, it should be assumed that its mass fraction in the finished product is 70%: the other part is accounted for by various additives.

When studying how to open a mini bakery from scratch step by step, you should pay attention to the question of finding suppliers. It is not advisable to work directly with flour mills: firstly, such a small volume of purchases is unlikely to be of interest to a large manufacturer, and secondly, the price of small retail lots may turn out to be unprofitable for an entrepreneur. Therefore, it is better to look for contacts among intermediaries offering flexible terms of cooperation.

A similar strategy seems to be the most effective when buying other ingredients - margarine, salt, sugar, vanillin, vegetable oil, grain additives, confectionery fillers and baking powder. The required volumes of raw materials can be determined after the approval of the assortment and the preparation of technological maps.

Sales organization

Like any other ready-made business, a mini-bakery becomes profitable only if there are constant distribution channels, which is especially true for products with such a short shelf life.

To sell bakery products, you can:

• Negotiate cooperation with retail outlets or catering establishments;
• Open a network of your own bread stalls;
• Organize the sale of products directly at the bakery.

Both the entrepreneur himself and the hired sales manager can engage in product promotion. To do this, you need to negotiate with store owners, provide them with booklets with price lists, call new points with a proposal for cooperation. As for events aimed at popularizing the bakery among retail customers, there are few options here:

• It is necessary to regularly distribute flyers to residents of neighboring houses;
• It is advisable to periodically arrange tastings in neighboring shopping centers;
• You can place several announcements or signs on the streets of the city;
• Also, various gift promotions and discounts will not interfere;
• Be sure to advertise the bakery's bread van.

Capital investment

How much does it cost to open a mini bakery from scratch? To calculate the amount of the initial investment, it is necessary to take into account all items of expenditure, including the first purchase of raw materials and the payment of rent for the period of repair and installation of equipment:

Financial investments

Name	Amount, rub.
IP registration	800
Getting permissions	5000
Obtaining a declaration of conformity	12000
Premises renovation	200000
bakery equipment	2423050
Rent for the first month	50000
Opening a current account	2000
Marketing expenses	25000
Administrative expenses	10000
Purchase of raw materials for a month	390680
Total:	3118530

Thus, investments in creating your own bakery seem to be quite significant: an entrepreneur who does not have an amount of two to three million rubles is better off exploring others.

It should also be noted that the production of bakery products belongs to the energy-intensive category, especially when using an electric oven. When drawing up a business plan for a mini-bakery with calculations, it is necessary to separately take into account the costs of paying for electricity in order to coordinate them with the landlord and avoid turning the amount of utility bills into an unpleasant surprise.

Daily electricity consumption in the bakery

Type of equipment	power, kWt	Cycle, hour.	Energy consumption, kWh
Rotary oven	39,0	12	468
proofing cabinet	4,5	12	54
Dough mixer two-speed	1,8	4,5	8,1
flour sifter	0,3	1,5	0,45
dough sheeter	0,4	4,5	1,8
Refrigeration equipment	0,8	24	19,2
Lighting	2,0	6	12
Office equipment	1,5	10	15
Total per day:			578,55

According to the average tariffs in force on the territory of the Russian Federation, the monthly cost of paying for electricity will be approximately 78,000 rubles. Based on these data, you can determine the current costs of a small business:

Operating expenses of the bakery

Business income

Are you wondering if it is profitable to open a mini-bakery? For an approximate assessment of the profitability of the enterprise, it is necessary to calculate the average cost for the entire product range, take into account the sales structure and take into account the productivity of the line, which in this case is 108 standard loaves of bread per hour (about 85 kg of products, or 1000 kg of products per shift).

Production cost

Product	Cost, rub.	price, rub.	Profit, rub.	Share of sales, %
Rye bread	12,6	30	17,4	20
Capital bread	13,5	40	26,5	40
Dietary bread	20,3	70	49,7	2
Sliced ​​loaf	10,3	10	29,7	25
Baguette	12,5	30	17,5	5
Cake	24,2	60	35,8	2
Bulka	14,3	40	25,7	3
Sweet pastries	19,6	50	30,4	3
Volume average:	13,02	38,8	25,78	100

The average markup is 198%. Assuming that the products will be sold without a trace, it is possible to calculate the basic economic indicators and reliably determine whether the mini-bakery business is profitable:

Related videos

In conclusion, we can give a few tips for beginners from entrepreneurs who have already mastered this and have achieved some success:

1. Considering how much money it takes to open a mini-bakery, it is better to start with small volumes. It is more cost-effective to increase capacity than to force the equipment to work at half load;
2. It is possible to increase product recognition and attract buyers through the use of original names and non-standard forms for bread;

A good free business plan for your business is always hard to find, and writing your own is even harder. On our blog, your business problems are solved in a few mouse clicks. The bakery business plan brought to your attention is a typical project, based on which you can create your own business.

Summary

This bakery business plan is a project to create a mini-bakery (hereinafter referred to as the Bakery) with a payback period of 2 years.
Project implementation goals:

1. Organization of a highly profitable enterprise
2. Getting a stable profit
3. Saturation of demand in a separate settlement (in the future - the region) with bakery and confectionery products
4. Creation of additional jobs in a separate settlement

Form of entrepreneurial activity: OOO

Tax regime: USN

Project financing: at the expense of own funds or a bank loan at a rate of no more than 23% per annum (the interest rate included in the presented calculations)

Payback period of the project: 2 years

Payment of interest on the loan and borrowed funds begins from the first month of the implementation of this project

Stages of project implementation

Start date of the project implementation: immediately after the acceptance of the business plan by the Customer, or after receipt of credit funds. The main stages and terms of the project implementation are presented in Table No. 1:

Stages of project implementation	Implementation timeline
conclusion of an investment agreement	1-30 days
obtaining credit funds	1-30 days
registration of business, entering into the state register, registration with the relevant authorities	1-30 days
looking for space for a mini-bakery	1-30 days
purchase and installation of equipment	1-30 days
testing of finished products, obtaining a quality certificate, permission from Rospotrebnadzor	1-30 days
recruitment and training of staff	1-30 days
conducting a marketing campaign	1-12 month

General characteristics of the project

This project is designed to meet the demand of the population in bread, bakery, confectionery products - the main product included in the minimum consumer basket. A bakery is a traditional business for our country, which is considered one of the most profitable. Compared to Soviet times, when there were giant bakeries, today's bakeries are mainly enterprises owned by private individuals, small in terms of area and number of staff. That is why a mini-bakery business plan is just what you need for those who want to start their own small business in this area.

This allows us to quickly respond to market fluctuations associated with changing consumer needs, use new, sometimes unique baking technologies, and produce elite class bakery products for the most demanding customers. In addition, it is the small format of the enterprise that, as practice shows, makes it possible to most successfully cooperate with retail chains and individual stores.

The bread business has an extremely high cash turnover. The actual period of sale of bakery products, as a rule, is 24 hours from the moment they are baked. Therefore, the time interval between the date of shipment of goods to a vehicle delivering bread and the date of receipt of payment for products for the estimated period of the enterprise is no more than 1 week.

Another plus of the Bakery is that almost all of its products are sold from the shelves of retail chains, in some cases they are sold directly by the enterprise through its own stores.

A positive moment is also seen in the ease of regulation of cash in the cash desk of the enterprise, which are spent on a weekly basis for the purchase of consumables, utensils, current repairs, payment of wages to employees, etc. This is made possible by the current law, according to which legal entities can conduct mutual settlements in cash, not exceeding 2 million rubles.

This format of work allows you to avoid making unnecessary transactions with money, such as withdrawing cash from a bank account and depositing a cash balance that requires payment for bank services. That is why the preferred form of doing business is limited liability company (LLC).

To determine the strategy of the future enterprise, the volume of products produced, the need to purchase this or that equipment, analyze the audience of target buyers of various products, distribution channels, and some other points, the first step is to determine the future range of products (not counting, of course, the task of drawing up a business plan mini-bakery). This project involves, at the initial stage, before reaching the break-even point, the production and sale of the following items:

• Traditional "loaves" of various varieties - wheat and rye, cut loaves.
• Other bread products - baguettes, French bread with the addition of various fillings (mushrooms, onions, garlic, poppy seeds)
• Dietary bread products (rye bread, bran bread, bread from a mixture of cereals)
• Pastries - croissants, puffs, shortbreads, snails, pies with various fillings, open cheesecakes, strudels, quiches, brioches, chaussons
• Confectionery products - cakes, pastries, donuts, various types of cookies, gingerbread, eclairs

At present, almost all favorable conditions have been created in our country for the implementation of the mini-bakery project. This can be argued based on the following factors:

• The organization of this type of entrepreneurial activity does not require a large staff of highly qualified personnel. A few technologists with the appropriate education will be enough. Training of bakers, confectioners, and other employees is carried out in just a few days, which makes it easy to solve the problem of replacing staff if necessary.
• Installation of all necessary equipment is carried out in a few days. Usually this issue is dealt with by the supplier of the equipment, who also trains the personnel to work with these devices.
• Bakery products are in high, and, most importantly, stable demand.
• The possibility of successful competition with large bakeries, which, due to the large volumes of output, are slow to respond to changes in market demands, with difficulty adjusting to changing taxation conditions. In addition, regularly, especially recently, the rent for premises and utility bills has increased. Plus, large enterprises are trying to establish contacts with large wholesale buyers, thus leaving small retail outlets of the “neighborhood” format without attention, and their share, meanwhile, is up to 37% on the “bread” market.
• The "successful" location of the outlet allows you to sell the products produced almost immediately after baking, which contributes to its speedy sale.
• Small production volumes of a mini-bakery make it possible to study in detail the demand for manufactured products, adjust the assortment in time.
• The need for small warehouses to store raw materials, which are fairly easy to purchase from wholesalers.

All these nuances should be included in the business plan of the bakery. Raw materials for production require separate consideration. The main ingredients for baking bread are flour, water, salt, and yeast. In addition, you will also need:

• Sugar, powdered sugar
• Fat, margarine, vegetable oil
• Powdered and natural milk
• Various flavors and fillers

The amount of raw materials needed must be calculated for each type of product. The approximate volume of raw material costs in relation to finished products is presented in Table No. 2:

Flour is the main ingredient of the entire range. It is on its quality depends on the quality of the products. In the course of work on the implementation of this project, flour of various varieties will be required: barley, rye, wheat, corn. The most common is wheat and rye, which comes in 3 varieties: 1st, 2nd, and 3rd.

The purchase of flour can be made at flour mills directly, without the participation of any intermediaries. These issues should be dealt with by the purchasing department of the enterprise. Having calculated, after some time of work, the required volumes of raw materials, it is possible to conclude an agreement for the supply of flour directly to the bakery.

The bread production process is as follows: flour is mixed with water, salt, yeast, and various additives (depending on the type of product) in dough mixers - dough is obtained, which then falls into special containers for aging. After that, the dough moves to the dough dividing machine, where it is cut into equal portions, and then rolled into balls in the molding machine.

The next stage is a dough-rolling machine, which forms the blanks of future loaves, buns, and other products. These blanks are kept in a warm chamber, where they become loose and soft. And only after that the future product is sent to the furnace. Before baking, a special machine makes cuts on the product to saturate it with oxygen during baking, which ensures that the finished bread has a beautiful appearance. The next route is the layout of the trays and sending to the trading floor.

The scheme of the main stages of complete baking of bread is shown in Figure No. 1:

The premises for the Bakery can be either rented or self-built. The first option involves the risks of increasing the rent, and the emergence of disagreements with the owner of the building. The second one requires additional financial resources to organize construction. The area of ​​the room also depends on the assortment produced, since each type of product requires separate work tables and a place for installing equipment.

The standards of Rospotrebnadzor define the rules for organizing enterprises engaged in baking bakery and confectionery products, which prohibit the organization of bakeries in basements and semi-basements. Communication systems must be:

• Water pipes
• Ventilation
• Sewerage

It is also obligatory to have separate premises for performing various operations: a baking workshop, a storage room, a room for packaging finished products, etc. If it is more cost-effective to rent the premises, it is possible to use the buildings of closed bakeries, which, in principle, already meet the necessary requirements and require only minor repairs. In this case, it will even be possible to draw up a business plan for the bakery on your own, because there will be no need to conduct any particularly complex calculations.

The quality of products in the production of bread depends on two factors:

1. Human
2. Technical

For example, if an employee mixed up the proportions of ingredients, the entire batch will go to waste. Overexposure of products in the oven - again a marriage. Equipment failure - production downtime or marriage. To date, it will not be much trouble to purchase high-quality imported and domestic equipment - there are enough similar offers on the market.

The main equipment necessary for organizing a mini-bakery is divided into main and auxiliary. The first type includes:

• Dough mixers
• Dough sheeters
• proofing cabinets
• Electric convection and rotary ovens for baking
• Flour sifters

To the auxiliary:

• Metal racks for trays with products
• Bakeware
• Machines for packing finished products
• Special equipment washers
• Electronic balance

Table No. 3 shows the calculations of the occupied area for each type of equipment:

Type of equipment	Occupied area, sq.m
electric oven	8
flour sifter	3
dough mixer	2
Dough holding container	1,4
Dough divider	0,7
Forming machine	1,6
Table for holding workpieces	2
Slicing machine	1
Conveyer belt	2,4
Total	22,1

Production activities require certain permits and protocols for product compliance with established standards. In particular, these documents include:

• Product Quality Certificate
• Production activity permit
• Hygiene certificate containing a complete description of the baking process, the recipes used, and some recommendations for optimizing production

To start selling finished products, you will need a “Sanitary and Epidemiological Conclusion for Products”, a certificate of conformity from the Federal Service for Technical. Regulation and metrology, approval of the fire inspection and environmental supervision service.

marketing plan

The crisis phenomena of 2014-2015 did not affect the demand for bakery products, these figures even slightly increased. Demand for confectionery, according to market experts, remained at the same level. And all this despite the fact that prices for raw materials for bakeries, equipment, electricity, and water have risen slightly.

At the moment, prices have begun to “level out” under the influence of state support for the agronomic complex and small businesses, which has a positive effect on the growth dynamics of new types of industries, and in particular, the “bread” business.

The main marketing tool of a mini-bakery is the creation of its own brand, its maintenance and development. The return to the old native Russian traditions of bakers, the use of old recipes, and, of course, high-quality raw materials, has a huge impact on sales.

Table No. 4 shows the percentage of the ratio of criteria that are important for the consumer when buying bread:

Compliance with these simple customer requests will raise sales to a high level, and make the organization of the Bakery a profitable and promising project.

Production plan

Below is a list of the main equipment that will be needed to organize the work of the Bakery, some auxiliary tools can be purchased as needed.

1. Bakery Convection Oven
2. Flour storage tanks, equipment for transporting flour and preparing it for production
3. flour dispenser
4. dough mixer
5. proofing cabinet
6. Dough forming apparatus
7. bread cutter
8. Packing machine
9. Electronic balance
10. Racks for stacking finished products
11. Bread trays
12. Bread molds

All Bakery equipment must meet the required safety standards, be consistent with an accepted marketing policy in terms of long-term investment, and contribute to increased productivity.

Risk analysis during project implementation

When implementing this project, a number of different risks are quite large:

• Frequent recent interventions by government agencies in determining the investment and pricing policies of most enterprises
• High requirements for product quality
• Delay in payments of buyers - retail chains and retail stores
• A large number of competitors
• Violations by the employees of the Bakery of the norms and rules for baking bread and bakery products

With careful control over production, skillful planning and distribution of working capital, a competent marketing strategy, all existing risks that a mini-bakery business plan should include can be minimized and completely eliminated over time.

Conclusion

The presented analysis of the project for the organization of a mini-bakery shows that, subject to the availability of the necessary investments in the implementation of the project, competent management, and compliance with strict product quality requirements, the Enterprise can become a highly profitable, promising enterprise in terms of development if there is a bakery business plan. That is, investing in the organization of such a business is justified, and does not carry any special risks.

• Capital investments: 1 123 100 rubles,
• Average monthly revenue: 535,000 rubles,
• Net profit: 57,318 rubles,
• Payback: 23 months.

 

A feasibility study for opening a business in the field of food production - a mini-bakery, which can be used as a model for writing a business plan, as well as an example for calculating the economic feasibility of starting a business.

Target: Justification of the feasibility and effectiveness of organizing a business for baking bakery products.

Project description

Project idea: mini-bakery

The idea is to open a mini-bakery specializing in baking bakery products in the city of "N" (population 270 thousand people).

Range.

Planned range:

• Butter buns (8 types)
• cupcakes
• Bagel products
• Bagels
• cottage cheese

Competition

Currently, in the city of "N" there are 2 bakeries and 3 mini-bakeries, all of which specialize in the production of bread products (bread).

In this regard, the mini-bakery to be opened will specialize in the production of bakery products (100% assortment). The main competitive advantage is the sale of only fresh baked goods.

Organizational form and system of taxation.

Organizational and legal form of doing business: "individual entrepreneur". Form of taxation: Simplified taxation system, income minus expenses, 15%. Accounting: At the initial stage, tax and accounting will be outsourced to a specialized accounting firm. After organizing all production processes, debugging sales, the owner of the business will keep records independently using the My Business online service.

Working mode:

The bakery will be open daily.

From 00:00 to 10:00 for employees (baker, assistant) directly involved in baking bakery products. This category of employees will work in shifts, two after two.

From 7:30 to 16:30 for employees (manager, sales representative) who are engaged in the sale and sale of finished products. This category of employees will work for a 5-day work week, and the weekends will come out alternately.

General staffing:

Required equipment.

To organize a business, the following set of equipment for a packer is required:

	Name	Qty.	Price
	Baking oven HPE-500	1	34794 rub.
	Proofer ShRE 2.1	1	19760 rub.
	Flour sifter PVG-600M	1	21708 rub.
	Dough mixer MTM-65MNA	1	51110 rub.
	Hearth LEAF for HPE 700x460	20	584 rub.
	Umbrella 10x8	1	7695 rub.
	Single-section washing bath	1	2836 rub.
	Two-section washing bath VM 2/4 e	1	5744 rub.
	Refrigerated CABINET R700M	1	24420 rub.
	Confectionery table SP-311/2008	1	13790 rub.
	Wall food table SPP 15/6	1	3905 rub.
	Portion scales CAS SW-1-5	1	2466 rub.
	Portion scales CAS SW-1-20	1	2474 rub.
	Rack SK	1	6706 rub.
	Cart hairpin to HPE TS-R-16	1	17195 rub.
Total expenses for the purchase of bakery equipment:			226283 rubles

Sales channels

Main distribution channel: small retail stores located in the city of "N" and nearby communities. Sales through network (regional and federal) grocery stores in 2013 are not planned.

Project Implementation Plan

Calendar plan

According to the calendar business plan of the mini bakery, the company's launch period is 2 months. All stages associated with the opening of activities are in the area of ​​responsibility of the business owner.

Stage name							Mar.13
	1 decade	2nd decade	3rd decade	1 decade	2nd decade	3rd decade	1 decade
1 Registration of activities in the Federal Tax Service, print order
2 Opening a current account
3 Conclusion of a lease agreement for the production workshop
4 Payment for equipment (baking line, car, inventory)
5 Repair of the premises in accordance with the requirements of the SES for food production, connection to the power grid, other expenses
6 Coordination with SES shop premises
7 Line installation, installation supervision, commissioning, trial baking
8 Coordination with Rospotrebnadzor of recipes, specifications and instructions for manufactured products.
9 Recruitment
10 Conclusion of an agreement with suppliers and buyers
11 Getting Started

The total cost estimate for the implementation of the project:

Item of expenses	Amount of expenses, rub.	Note
Registration of activities in the IFTS	15 000	State duty, printing order, opening a bank account, other
Cosmetic repairs of the premises, bringing the premises in accordance with the requirements of the SES	100 000	-
Acquisition of equipment for baking bakery products	223 104	-
Purchase of vehicles	450 000	Bread van for 128 trays on the base, car GAZ-3302, 2010
Acquisition of tableware	30 000	-
Recruitment (advertising)	5 000	-
Create inventory	50 000	-
Working capital (financing activities before reaching payback)	150 000	-
other expenses	100 000	Connection to power grids, approval of technical specifications and technical specifications for products
Total	1 123 104

According to the calculations, investments in the amount of 1.1 million rubles are required to open a business.

Planned financial performance indicators.

Planned revenue and profit for 2013-2014.

According to the organizational plan, the start of the company's activities is scheduled for March 2013, and self-sufficiency is expected in May 2013.

The company's activity is seasonal, the peak of sales falls on the period September-November and March-April, in the remaining months there is a seasonal decrease in revenue.

Expenditure part.

The cost part of the bakery activity includes the following expenses:

• The cost of manufacturing products. This line includes the cost of purchasing flour, yeast, margarine, sugar and other ingredients.
• Variable expenses. Wages of employees based on output (12% of revenue)
• General expenses: This group of expenses includes expenses for wages of employees (a fixed part), social contributions, rent for the workshop premises, fuel and lubricants, machine repairs, utility bills, administrative expenses, accounting expenses, as well as other expenses.

Planned distribution structure of funds received from buyers for 2013-2014

Expenditure
The cost of manufacturing products
The salary of employees is a variable part (depends on output)
fixed costs
Profit before tax

Calculation of return on investment.

• Project start: January 2013
• Start of operation: March 2013
• Reaching operational break-even: May 2013
• Achievement of forecast revenue: June 2013
• Payback date of the project: November 2014
• Payback period of the project: 23 months.

Opening risk analysis

The process of implementation and further operation of the project may be complicated by a number of risks and negative factors, which are given in the analysis of risk factors and opportunities for the operation of a mini-bakery. To determine the degree of influence of these risks and their danger to business, we will conduct a qualitative and quantitative analysis.

Qualitative indicators are determined by an expert assessment of the likelihood of a threat. Quantitative analysis shows the degree of impact of risks in actual terms.

Qualitative project risk analysis

The entire risk zone is divided into an external one, where the impact of the general economic situation and events not related to the business management process is especially noticeable, and an internal one, which directly depends on the effectiveness of the organization of management and business implementation.

Table 1. The main external risks of the project

Name of risk	Risk assessment	Risk Characterization and Responses
Raw material cost increase		The risk will lead to an increase in the cost of production and a decrease in the marginal part of the income. Risk compensation occurs by increasing the selling price of products or by revising the weight requirements. To level the risk, it is necessary to constantly monitor the supplier market and conclude long-term contracts.
Opening N direct competitors in the city		When direct competitors appear, the existing market capacity is proportionally divided into participants, which leads to a decrease in sales. To overcome the risk at the organizational stage, it is necessary to conduct a policy of detuning from competitors, maintain consumer loyalty.
Seasonal decline in sales		The risk entails a decrease in average annual sales, increases the cost of maintaining staff, and leads to fluctuations in the intensity of use of production equipment. The risk is leveled by a competent advertising and organizational policy.
Change at the state level of regulatory requirements for bakery products		The risk may lead to a revision of the production flow charts and assortment base.

All external risks can be mitigated by developing a crisis management strategy at the organizational stage of the business, maintaining competent positioning and constant contact with the buyer.

Table 2. Main internal risks of the project

Quantitative risk analysis of the project

All external and internal risks have a single negative consequence - a decrease in profits. The reasons for the decrease in profits can be:

• an increase in the raw material cost of production due to an increase in prices for materials, raw materials, labor;
• opening direct competitors who will be able to win their own market share;
• decrease in consumer demand due to unsatisfactory quality and service, as well as seasonal.

A quantitative analysis of investment risks can be carried out using the sensitivity analysis method using the internal rate of return (NPV) as the main parameter. However, having experience data specific to a particular market (city N with a population of 270,000), we use the method of practical calculation.

The degree of impact of the increase in raw materials cost and increase in selling price

Calculated by calculating the elasticity of demand. With an average cost of products (buns (8 types), muffins, lamb products, bagels, cottage cheese) within the range of 19-23 rubles, an increase in the final price will have the following indicators:

Thus, we see that with a low average cost of products, a rise in price may lead to a slight increase in demand (due to consumer expectations), and a rise in price by 20-25% (a significant increase in commodity prices that do not fit into the framework of annual inflation) will lead to loss of an average of 4.5% of buyers. The risk has a low quantitative value.

The degree of influence of the competitive environment

To calculate the degree of influence of competition, it is necessary to conduct a detailed analysis of the competitive environment and calculate the market share of each operator. The emergence of a new player always entails a redistribution of shares, at the first stage this happens at the expense of the weakest representatives of the industry. In our case, the project involves the use of contractors (sales channels - small retail stores located in the city of "N" and nearby settlements), which protects against direct exposure to a competitor under long-term and strict contractual conditions (exclusive partnership).

With a total market share of 6%, the degree of influence of a new competitor has a relative share of 1.2% - this is how much a mini-bakery can lose when opening a similar enterprise in the sales area.

Degree of influence of seasonality and level of service

Taking into account the average seasonal decline in the sale of bakery products in the summer within 10-15%, and the main requirements of buyers for products,

Project Risk Ranking

The most probable are the marketing and seasonal risks of a decrease in demand, which may be initiated by an increase in the cost of raw materials and the opening of direct competitors. These are the most critical threats, which should be anticipated at the stage of organizing and implementing a business idea.

The relevance of the mini-bakery business plan

General trends

To date, the bakery market in Russia has not yet been established due to the revaluation of values ​​​​and the general trend of environmentally friendly and healthy food. Over the past ten years, traditional varieties of bread and bakery products have significantly given way to recipes borrowed from the West: croissants, baguettes, croutons, ciabatta, cereal bread and much more. Habitual tin bread, capital loaf, rye and Darnitsa, Moscow, bran and Borodinsky, as well as other varieties produced by municipal bakeries, have lost their top positions, and now the distribution of consumer attention falls in equal shares on traditional offers and borrowed ones (52% to 48%):

Dynamics of growth in consumption of bread varieties

i.e., if back in 1970 Western trends had little influence on the choice of buyers who preferred Soviet-made products, then since the 1990s there has been an increase in the influence of Western technologies and the emerging commercial competition, which has significantly expanded the range of bakery products. By the 2000s, traditional breads had lost more than half of the market. This is largely due to the transition of post-Soviet industries into private hands, which picked up the trend and began to produce fashionable and sought-after products.

	1970	1995	2000	2010	2013
Traditional varieties
Borrowed

By 2010, the growth dynamics had slowed down, the consumer began to lose interest in foreign formulations. In addition, the state policy to support national values ​​also influenced the formation of a relative balance: now there is an equality in the assortment choice between tradition (familiar varieties) and borrowing. As for the bakery group, the trends here are similar.

The main trend of the market of bread and bakery products in the current period is healthy food, freshness, naturalness. Own bakeries at supermarkets have gained great popularity, where aroma marketing works perfectly: the smell of fresh baked goods ensures high sales. Traditional factory bakeries are popular with the older generation due to their habitual mode of operation and assortment.

According to the Information and Information Center Informkonditer, Russians most often buy bakery products at specialized outlets (branded bakery shops, bakeries) and as related products in supermarkets.
Since 2010, there has been a positive growth trend in the production of confectionery products in Russia, which are internal competition for bakeries, displacing them from store shelves.

The level of competition and foreign manufacturers

Domestic and foreign goods are represented on the Russian bakery market. The share of imports is no more than 22%. The main suppliers are Finland and Lithuania. In total, according to statistics, about 28 thousand enterprises are engaged in the production of bakery products on the territory of the state - for the most part these are representatives of medium and small businesses.
If we consider the structure of production, then the bulk of bakery products falls on factories:

The structure of the production of bakery products

About 75% of all traditional bread production is occupied by a “social” product. The regular segmentation of bakery products from large manufacturers is the ranking by category:

• Core of production (up to 80%) bread- the traditional assortment includes up to 25 positions;
• Minor production: baguettes and loaves - about 5 items;
• Additional production:
  • non-traditional and borrowed varieties of bread, lavash, crispbread, etc. - up to 10 positions;
    bakery products and pastries - about 25 items.

Despite the intense competition in the industry, the niche of bakery and fancy products remains unfilled, which appeared due to the redistribution of zones of influence between manufacturers:

• large factories are focused on the production of bread and do not pay due attention to the bakery assortment. They do not have a wide enough distribution network for rolls. This is due to high logistics costs and competition with supermarkets, which are more profitable to sell their own baked goods;
• bakeries in supermarkets, in turn, cannot compete in all consumer segments, and sell bakery products as secondary spontaneous purchases. Those. they do not allow the production of factories (in full), but also do not satisfy the demand with their volumes.

Due to this, the main competition in the production and sale of the bakery assortment takes place among private bakeries. The main tools for successful competition in such an environment are an understanding of the buyer's values ​​and a competent sales system.

Consumer motives and values

According to the results of the analysis conducted by the Institute of Agricultural Marketing, the main selection criteria for the purchase of bakery products (in descending order):

• freshness;
• appearance;
• price;
• package;
• manufacturer.

The choice of the place of purchase of bakery products and muffins occurs according to the principle of one-time (all products in one place) or passing: proximity to the place of consumption - home, work, educational institution.

In cities with over 100 thousand people, there are already formats that have their own mini-bakeries. This has increased the influence of retailers on the market structure, since such private production of retailers withstands the basic requirements of freshness and low prices. But among the most successful formats for promoting bakery products, experts call regional grocery stores, discounters and supermarkets.

But it should be borne in mind that the products of bakeries will not displace the products of large manufacturers, since the latter offer a “social” range of traditional products. Competition can take place in the format of a segmented approach (children's series, women's low-calorie, environmentally friendly, saturated with useful elements, etc.).

conclusions

Due to the redistribution of values, non-traditional recipes for bakery products (borrowed, new, etc.) are very popular today - this enables new market operators to conquer their own segment due to the original assortment.

Competition and forced cooperation between bakeries and hypermarkets has led to the fact that the niche of bakery products is not filled and cannot yet satisfy the existing demand.

The production of bakery products for a mini-bakery can be profitable and successful if the marketing system is properly developed and focused on the expectations and values ​​​​of the consumer.

It is better to sell your own products through district stores (deli format near the house / school / university) or discounters.

Potential competition for bakery products can be made by confectionery products, the output growth of which has been observed for the fourth year already. To mitigate the risk, strategic planning should take into account the possibility of expanding the range of confectionery products.

* Calculations use average data for Russia

1. PROJECT SUMMARY

The goal of the project is to create a bakery in Rostov-on-Don. The bakery is focused on the production of bakery products in small batches. The price segment is premium. The assortment is based on handmade products, mostly non-traditional: with the addition of vegetables, whole grains, and so on.

Sales are carried out through our own trading floor at the bakery, as well as through restaurants in the city of the corresponding price segment.

The competitiveness of the project is based on the originality of recipes and finished products, as well as the low level of competition in this segment. Despite the difficult economic situation in the country and the decline in the solvency of the population, the premium segment is traditionally the most resistant to negative market influences.

Professional kit for creating business ideas

trending product 2019..

The invested funds are used to purchase fixed assets (equipment for a bakery, commercial equipment), to organize a launch advertising campaign, as well as to form a working capital fund, which covers the losses of the enterprise until it reaches payback.

The main performance indicators of the project are given in Table. 1.

Table 1. Key Performance Indicators

2. COMPANY AND INDUSTRY DESCRIPTION

According to experts, the Russian market of bakery products is developing at a faster pace and has a significant potential for growth and development in the near future, while the markets of Western countries are in a state of stagnation.

The main global trends include the following. In the coming years, demand and supply for bakery products are expected to increase in selected countries of South Africa. Also, active growth in supply is expected in a number of countries such as China, Vietnam and Turkey, while demand in these countries is at a fairly low level. A distinctive feature of demand in these countries is the shift in focus away from bulk to conveniently packaged products. In developed countries, there is a weak market growth or its stagnation - for example, in the UK, Germany, New Zealand and others.

The demand for handicrafts is growing. This trend today is largely characteristic of the Russian market. It provokes the opening of a large number of so-called "bread boutiques" - authentic bakeries of the "luxury" and "premium" segments.

Characteristic for the European market has recently become "healthy products" "without additives and preservatives", hypoallergenic, whole grains and others. Separately, one can note such a popular positioning as “eco-friendly packaging”, which does not directly relate to the properties of the product itself, but also belongs to the environmental class. Taste preferences characteristic of Europe are: natural taste, natural taste with olive oil, garlic taste; sunflower seeds, cheese, rosemary are often used.

The decline in demand for traditional bakery products in Europe was partly due to the growing popularity of the snack format, that is, products in convenient portion packs. These include, for example, instant cereals, breakfast biscuits, cereal bars and other products. Bakery manufacturers, in order to increase their competitiveness, are starting to produce ready-made toast and crackers as the most suitable products for breakfast.

The high demand for dietary products in Europe is also due to the fact that the inhabitants of some countries are overweight, as a result of which they adhere to various diets, most of which require the absence of flour products in the diet. Analysts refer to such countries as Great Britain, Ireland and Poland. According to the results of surveys conducted by analysts, 65% of Britons believe that proteins help to feel full for a longer time; 54% believe that high protein content in foods contributes to weight control; 44% buy products with a high protein content as healthier.

An interesting feature of the European market is that sweet bread is considered a much healthier alternative to such treats as cakes, sweets, ice cream and so on. This feature allows bakery manufacturers to create new types, such as brioche or fruit bread, products containing berries, chocolate slices and others. At the same time, to enhance the marketing effect, a variety of cereals, sunflower seeds, pumpkins, flax, oatmeal are used in the manufacture.

Ready-made ideas for your business

The opposite of fruit bread can be considered bakery products with the addition of vegetables - peas, carrots, sweet peppers, tomatoes. Such products are also considered healthy, and the packaging indicates that they are fortified with minerals, vitamins, dietary fiber, have a low glycemic index, and so on.

In Russia, bread has historically been one of the main products in the diet of the population, which is treated with special trepidation; it also belongs to the category of essential products. Despite a slight decrease in consumption growth rates, the bakery market continues to grow.

For the most part, the Russian market follows the main trends of the markets of developed countries, but with less intensity. Handmade bread, elite bakeries and unusual tastes are becoming more and more popular, but traditional types of bakery products remain the undisputed market leaders (90% of the total market). The reasons for this are the lack of global marketing campaigns of manufacturers (and the lack of mass production of non-standard products) and the high cost of non-traditional products with declining purchasing power of the population. In 2015, the production of traditional varieties increased by 1.3%, while the production of non-traditional varieties increased by 7%.

Ready-made ideas for your business

According to a study by Mintel analysts, most of the new products launched in Russia in 2014-2015 are positioned as GMO-free products that support heart function and normalize digestion. The leader of taste preferences is the natural taste without flavors; products with raisins, flax seeds, sunflower seeds, sesame seeds, and garlic are also popular.

The growing interest in Russia in a healthy lifestyle, which came from Europe, is today one of the main correctors of the industry's growth. On the one hand, it leads to a restriction of the consumption of traditional bakery products, on the other hand, it stimulates the development of the industry in the direction of developing new directions and creating new products.

Over the past decade, the volume of production of bakery products in the country has decreased from 8 million tons per year to 6.6 million tons. Unlike most food products, demand for the industry's products grows during periods of crisis. This is due to the fact that bread is a hearty, high-calorie product at a low cost. For example, during the 2008 crisis, the demand for bakery products increased significantly, and after the stabilization of the economic situation, it decreased.

Figure 1. Supply of traditional types of bread per capita, kg per person per year

The accession of the Crimea served as a certain driver of the growth of the industry. In this region, the production of bakery products is 50 thousand units per year. In recent years, the consumption of bread in the Northwestern Federal District has significantly decreased, which is probably due to the high cost of production due to the remoteness from grain-producing regions.

According to RBC research, in Russia, especially in the metropolitan regions, products from small bakeries that make so-called handmade bread are gaining popularity. Demand is growing not only at the expense of individuals, but also at the expense of restaurants who want to have high-quality bakery products in their assortment.

Ready-made ideas for your business

In addition to small bakeries, which can be classified as small or micro businesses, large retailers such as Auchan, Okay, Perekrestok and others have their own bakeries that produce non-traditional products. At the same time, small industries strive to improve quality, to use original recipes.

According to market participants, the daily revenue of a small outlet selling handmade bakery products can reach 50-60 thousand rubles on weekdays and 140-150 thousand rubles on weekends with a margin of 75%.

Using the example of a number of “handmade” bakeries that opened in the capital regions in 2014-2016, we can talk about the following indicators. The volume of investment costs is 7-9 million rubles. Operating expenses - 3.5-3.7 million rubles, the bulk of which is rent. The rest is utility bills, payroll, raw materials, packaging and logistics. The revenue in this case is 3.8-4.0 million rubles. Thus, profit (before tax) is 100 thousand rubles per month under the worst scenario, 500 thousand rubles under the best scenario.

A big problem for bakeries of the high price segment today is the quality of raw materials, primarily flour. The capital's bakeries buy flour in fairly remote regions - for example, in Perm, Orenburg, but the quality stability varies from batch to batch.

According to market participants, the most effective business model for a small bakery is a combination of wholesale and retail distribution channels. Creating your own retail network, of course, requires considerable costs, but significantly increases profitability. In some cases, we can talk about a two-fold increase in it.

One of the main problems for small bakeries can be a small range of products on offer. Given this factor, bakeries cannot always meet the demand for non-traditional products, which, in fact, are quite diverse.

Summing up, we can say that the bakery market in Russia has growth prospects. If the economic situation stabilizes, the demand for traditional products may fall, while the demand for non-standard products may increase. This will affect, first of all, the increase in the volume of the market in terms of money.

Thus, taking into account all the market trends, the project seems to be highly promising. In order to implement it, a new business entity is being created. At the time of writing the business plan, the enterprise has no history and no financial results.

The location of the bakery is Rostov-on-Don, the administrative center of the Southern Federal District and the Rostov Region, the largest economic, industrial, cultural center of the South of Russia, an important transport hub. The population of the city is 1.1 million people, the population of the Rostov agglomeration is 2.16 million people.

The bakery is organized in a rented premises in the city center, in close proximity to the intersection of the main transport routes, which makes it accessible to residents of various districts of the city. The bakery has its own sales area. However, the main volume of sales falls on the sale of products to premium segment restaurants.

3. DESCRIPTION OF GOODS AND SERVICES

The bakery produces molded and hearth bakery products, mostly of non-traditional type; some of them are positioned in the segment of products for a healthy diet. Wheat and rye-wheat, as well as yeast products are produced. All products are made exclusively from natural ingredients, without GMOs, as well as without additives, dyes, flavors and other additives.

The production uses ingredients from local producers - farms in the Rostov region, purchased directly. The production includes a full technological cycle, from sifting and loosening flour, kneading dough, to baking in an Italian-made oven, which ensures high quality of finished products by blowing hot air on a rotating cart.

The recipe of all products is completely original, developed by the initiator of the project, who has a culinary education and many years of experience in the field of public catering.

The range of the bakery includes more than 60 items, which can be grouped into several main categories. Since the main distribution channel is wholesale deliveries to restaurants, the wholesale price is given in the calculations; the income and expenses of the retail point of sale are determined by the average bill.

Table 2. Bakery assortment

	Name	Description
	Hearth bread in assortment (wheat, rye-wheat)	High quality traditional hearth bread in assortment, weight 600 g
	Ciabatta with Sun Dried Tomatoes	Italian wheat bread with olive oil and sun-dried tomatoes, weight 350 g
		Bread made from whole wheat flour with particles up to 1.5 mm, which allows you to save a maximum of taste and vitamins, weight 500 g
	French baguette	A classic baguette with a crispy crust and soft inside. Weight - 250 g
		Wheat bread with the addition of sunflower seeds, flax, sesame seeds in assortment, weight 600 g
	Croissant in assortment	Classic French croissant in the shape of a crescent, made of puff pastry and high-fat butter with fillings of various jams, assorted, weight 70 g

Table 3. Production costs and selling price

	PRODUCT / SERVICE	COSTS PER UNIT, rub.	TRADING MARGIN, %	UNIT COST, rub.
	Hearth bread in assortment
	Ciabatta with Sun Dried Tomatoes
	Whole grain bread in assortment
	French baguette
	Hearth bread with seed additives in assortment
	Croissant in assortment
	Average retail check

For retail customers, products are packaged in branded paper bags with the bakery logo and contact information. Delivery to wholesale customers is carried out on the personal car of the project initiator.

4. SALES AND MARKETING

The product range of the project is given in Sect. 3. Price segment - premium. The target audience is men and women with a high level of income (from 60,000 rubles per month), aged 30-50, mostly married, with children.

Products are sold both wholesale and retail. Retail sales are carried out through their own point of sale - a trading floor at the bakery; the project also cooperates with an online food delivery service. In general, retail sales account for up to 25% of the total volume, of which 15% is own retail, 10% is delivery service. Wholesale sales involve the sale of products to restaurants of a high price segment. The retail margin is much higher than the wholesale margin, which in monetary terms offsets the difference in sales volumes in physical terms.

Promotion is carried out both with the help of online tools and with the help of traditional offline advertising. Advertising articles are published in the most popular glossy magazines dedicated to leisure and style. The articles highlight the production process, positioned as "handmade", publish photos of production, talk about the beneficial properties of "handmade bread".

The website, as well as advertising pages on social networks (fb.com) and services (Instagram) are used as online tools. Bakery news, interesting culinary recipes are published, contests and drawings are held. Photos of the production process, finished products, photos of visitors are published on Instagram. There are also photo contests from customers of the bakery under the slogan "Bread on the family table".

An important promotion channel is also the online delivery service, which is actively engaged in advertising its services using banners (billboards), video advertising and Internet tools.

Key success factors for the project include:

Original recipes of the entire range

High quality of products due to the high quality of all components: recipes, ingredients, equipment, personnel

Quality stability

Convenient bakery location for retail customers

Demand for bakery products does not have a pronounced seasonality, but may have local fluctuations - depending on weather conditions, public holidays, and so on. A slight decrease in the consumption of bakery products is observed in the warm season, and a significant increase in demand - during the New Year holidays.

The study of the competitive environment showed that the level of competition in the city in this price segment is low. Of the enterprises that can be considered as direct competitors, today there are four cafe-bakeries on the market with small production volumes, selling products only through their own retail. In addition, there are two larger bakeries that have a similar positioning to the project; one of them has its own retail network, the second sells products both wholesale and retail, that is, it has a business model similar to the project. The price level of all competitors is comparable. At the same time, mini-bakeries are focused on one specific area of ​​the city in which they are located. The range of large bakeries is based on more traditional products. Thus, the project is in favorable competitive conditions.

Table 4. Planned sales volumes, units/month

	PRODUCT / SERVICE	AVERAGE PLANNED SALES VOLUME, units/month	PRICE PER UNIT, rub.	REVENUE, rub.	VARIABLE COSTS, rub.
	Hearth bread in assortment
	Ciabatta with Sun Dried Tomatoes
	Whole grain bread in assortment
	French baguette
	Hearth bread with seed additives in assortment
	Croissant in assortment
	Average retail check
			Total:	3 083 150

5. PRODUCTION PLAN

The bakery is located in a rented building in a shopping center in the central part of the city. The total area of ​​the premises is 75 m 2 , of which 54 m 2 is reserved directly for production, the rest is a trading floor and auxiliary premises. The room has all connected communications, meets all the requirements of sanitary standards.

The equipment is purchased from a federal supplier providing turnkey solutions for food production. Thus, delivery, installation and commissioning of equipment is carried out by its supplier; the supplier also conducts staff training. The duration of the process - from the order and payment to the finished line - 4 weeks.

The set of equipment provides the following processes:

Sifting, loosening flour

Dough kneading

Dividing and shaping dough pieces by machine

Final proofing of dough pieces in a proofer

Baking in a production rotary oven

The equipment supplier also provides services for the development of engineering communications and design of the premises. Finishing work is carried out by a construction team from Rostov-on-Don in accordance with the provided project. Commercial equipment is purchased from a regional supplier.

Ingredients for the project products are purchased only from regional producers - farms. All purchased products undergo strict incoming quality control, since the quality of the finished product depends on its properties, which is one of the main factors for the competitiveness of the project.

Delivery of products to restaurants is carried out by the initiator of the project, on his own car. The collection and delivery of products to customers of the delivery service is carried out by the service on its own. Retail customers purchase products on the trading floor at the bakery.

6. ORGANIZATIONAL PLAN

The entire project implementation process can be divided into three main stages: the preparatory stage, the growth stage and the maturity stage. The exit stage at the stage of writing a business plan is not considered. The decision to exit the market is made by the project initiator based on a detailed analysis of the economic situation, the competitive environment, the financial results of the project and other factors.

The preparatory phase lasts 4 weeks. During this time, delivery, installation and commissioning of equipment is carried out. In parallel, a launch advertising campaign is being carried out, as well as staff recruitment.

The maturity stage implies the active development of the project, the formation of a pool of regular customers, up to reaching the planned sales volumes. After that, the stage of maturity begins, work within the planned financial indicators.

IP was chosen as the organizational and legal form of the project. For the project, a mixed form of taxation can be applied - for wholesale trade in the simplified tax system, for retail trade through its own outlet - UTII. However, in order to simplify reporting, a single form of taxation has been adopted - the simplified tax system with the object of taxation "income minus expenses" (rate 15%). You can read more about the choice of legal form and taxation of bakeries

All management and administrative functions are performed by the project initiator. He has all the necessary skills in the field of entrepreneurship, as well as culinary education and many years of experience in this field. The organizational and legal form is simple - all employees are directly subordinate to the project initiator. The functions of the deputy head are performed by the administrator, who controls the work of the trading floor, and also takes orders from wholesale customers.

The production schedule is a five-day working week, from 09.00 to 18.00. The trading floor is open daily from 10.00 to 21.00.

Production workers – bakers and auxiliary workers – are subject to particularly stringent selection requirements. At least five years of experience in the bakery industry is required, as well as compliance with the requirements for personal characteristics: responsibility, desire to learn.

Table 5. Staffing and payroll

	Job title	Salary, rub.	Quantity, pers.	FOT, rub.
Administrative
	Accountant
	Administrator
Industrial
	Production worker
Trade
	Sales floor seller
	Total:			$196,000.00
	Social Security contributions:			RUB 58,800.00
	Total with deductions:			$254,800.00

7. FINANCIAL PLAN

The financial plan of the project is drawn up for a five-year period and takes into account all the income and expenses of the project. Revenue refers to revenue from operating activities. Income from investment activities, as well as from the sale of fixed assets are not provided for by the financial plan. Revenue from the first year of project implementation – 29.0 million rubles; net profit after taxes - 11.4 million rubles. Revenue of the second year and subsequent years - 36.7 million rubles per year, net profit - 15.6 million rubles.

Investment costs - 4.6 million rubles. The main cost items are the acquisition of fixed assets, finishing work, as well as the formation of a working capital fund, which covers the losses of the project until it reaches payback. Own funds of the project initiator - 2.5 million rubles. The lack of funds is planned to be covered by attracting a bank loan for a period of 36 months at 18% per annum. The loan is repaid monthly in annuity payments, credit holidays are three months.

Table 6. Investment costs

	NAME	AMOUNT, rub.
Real estate
	Design and design of the premises
	Finishing work
Equipment
	Bakery Equipment
	Retail store equipment
Intangible assets
	Website development
working capital
	working capital
	Total:	4 555 604 ₽
	Own funds:	RUB 2,500,000.00
	Required borrowings:	2 055 604 ₽
	Bid:
	Term, months:

Variable (manufacturing) costs include the cost of acquiring raw materials and their delivery, electricity and water used in the production process, as well as the purchase of packaging for retail sales (Table 7).

Table 7. Variable costs

	PRODUCT / SERVICE	COSTS PER UNIT, rub.	TRADING MARGIN, %	UNIT COST, rub.
	Hearth bread in assortment
	Ciabatta with Sun Dried Tomatoes
	Whole grain bread in assortment
	French baguette
	Hearth bread with seed additives in assortment
	Croissant in assortment
	Average retail check
			Total:

Fixed costs include rent, utilities, advertising and a range of other costs, including depreciation. The amount of depreciation is determined by the straight-line method, based on the useful life of fixed assets and intangible assets of five years (Table 8).

Table 8. Fixed costs

	NAME	AMOUNT IN MONTH, RUB.
	Rent
	Communal payments
	Delivery (fuel)
	Depreciation