Business plan for a beauty salon. Ready business plan for a beauty salon

When writing this article, we tried to develop a detailed business plan for a beauty salon, describe the main organizational features of this type of business, calculate a financial model and analyze the effectiveness of this project in accordance with international business planning standards (UNIDO).

The article consists of eight sections, each of which provides answers to the most frequently asked questions and helps potential owners understand all aspects of the salon business in more detail. We hope this information will be useful to you.

Project idea

The idea of ​​the project is to open a beauty salon. In order to implement it, we will need to develop a concept for the future institution, decide on the premises, draw up all the necessary documentation, make repairs, purchase and install equipment, draw up a marketing action plan and hire staff. In addition, it will also be necessary to calculate the main economic indicators and, on their basis, evaluate the potential efficiency and possible risks associated with the implementation of the project.

Let's start with some background information:

• A densely populated residential area in a city with a population of 500,000 or more was chosen as the proposed location;
• Salon area - 108 sq. meters (the premises are in long-term lease);
• Working hours: daily from 9.00 to 21.00;
• Planning horizon (time period during which the effectiveness of this business plan will be assessed) - 5 years;
• Discount rate - 14%;
• Organizational and legal form - Individual entrepreneur;
• Taxation system - Simplified (15% income minus expenses);
• The staff of the institution - 15 people;
• Estimated volume of investments - 4.2 million rubles;
• The source of investment is the owners' own funds.

It is assumed that the beauty salon will provide a wide range of services in all major areas of the beauty industry:

• Hairdressing services;
• Hair coloring services;
• Hair curling and styling;
• Mani Pedi;
• Cosmetology services;
• Facial care;
• Solarium;
• Massage and etc.

Also, all customers will be able, if desired, to purchase all kinds of cosmetic products for personal care.

Project concept

The beauty salon project will focus on middle-income visitors, who should make up the bulk of the population of the city area chosen for placement. As a rule, most of the potential customers of such establishments are people living within walking distance.

As a key criterion for the location, the maximum proximity to potential customers was chosen. The establishment to be opened will be located on the first floor of a residential building near the central boulevard of a densely populated area of ​​the city. When choosing a place, you should pay attention to such criteria as:

• Proximity to transport infrastructure (the presence of metro stations, railway stations and busy stops nearby is an indisputable advantage);
• The proximity of the pedestrian arteries of the city (central streets, boulevards and alleys);
• The presence of dense residential development in the area;
• Availability of convenient access roads and parking places where you can leave your car;
• The development of the surrounding infrastructure (shopping centers, shops and restaurants).

Structure of space use

To provide the declared list of services in a beauty salon, you will need to place:

• Hairdresser's room - 25 sq.m.;
• Manicure and pedicure room - 12 sq.m.;
• Beautician's office - 18 sq.m.;
• Solarium - 5 sq.m.;
• Massage room - 12 sq.m.

Also part of the area will be occupied by utility and administrative premises:

• Reception area - 16 sq.m.;
• Staff lounge - 8 sq.m.;
• Utility rooms - 12 sq.m.

The total area, taking into account all the premises, will be 108 square meters. m.

Table 1. Structure of space use

The name of a room	Area, sq.m.
Total:	108
hair salon	25
Beautician's office	18
Manicure and pedicure room	12
Massage room	12
Solarium	5
Reception area	16
Staff lounge	8
Utility rooms	12

The beauty salon will be open daily from 9.00 to 21.00, which should help increase the number of potential customers.

The average check for the services provided will vary depending on the direction:

• Hairdressing services - 900 rubles;
• Cosmetology services - 1500 rubles;
• Massage - 1600 rubles;
• Manicure, pedicure - 900 rubles;
• Solarium - 25 rubles;
• Sale of cosmetics - 1100 rubles.

To start activities, it will be necessary to register with the tax authority of the entity in which the opening is planned. The best option for the legal form of a beauty salon is to use the status of an individual entrepreneur using a simplified taxation system (15% income minus expenses). In addition to registering a legal entity, you will need to go through several steps, such as:

• To pass the compliance of the premises with fire safety rules;
• Obtain an expert opinion from the sanitary and epidemiological service;
• Register with Rostekhnadzor;
• Obtain a GOST-R certificate of conformity.

organizational plan

The staff of the future beauty salon will consist of two categories: administrative and production.

Administrative staff are people necessary for the normal functioning of the salon and maintaining its activities. It will include:

• Administrators;
• Accountant;
• Cleaning woman.

The production staff are directly the masters and stylists who will provide services. Composition of the production staff:

• Stylists;
• Cosmetologists;
• Specialists in manicure and pedicure;
• Masseurs.

Administrators working on schedule 2/2 will receive 30,000 rubles a month. Accountant responsible for accounting and timely submission of accounting and tax reporting - 20 thousand rubles per month. Cleaning lady - 18 thousand rubles a month. The remaining employees will receive a percentage of the services they provide:

• Hairdresser-stylist - 40%;
• Cosmetologist - 40%;
• Specialist in manicure and pedicure - 40%;
• Masseur - 35%.

Table 2. Personnel

Name	Quantity	Salary, thousand rubles	Total, thousand rubles
Total:	15
Administrator	2	30	60
Accountant	1	20	20
Cleaning woman	1	18	18
hair stylist	5
Cosmetologist	2	40% of the cost of the service rendered
Manicure Specialist	2	40% of the cost of the service rendered
massage specialist	2	35% of the cost of the service rendered

The wages of hairdressers-stylists will account for 39% of the wage fund. The share of cosmetologists in the payroll is 15%. Another 14% will go to the salaries of massage therapists. The share of specialists in manicure and pedicure is 13%. Administrator salaries will require 12% of total costs. Accountant - 4%. And the remaining 3% will go to pay the cleaning lady.

One of the most important points is the acquisition of all the necessary equipment. To organize the full-fledged work of a beauty salon, you will need equipment of the following categories:

• Hairdressing room equipment;
• Cosmetology cabinet equipment;
• Manicure and pedicure room equipment;
• Massage room equipment;
• Solarium.

The hairdressing salon will be equipped with three mirrors, three hydraulic chairs, one child seat, two hairdresser's sinks, three tool carts, two dryers, one climazon, a hairdresser's vacuum cleaner and an air sterilizer. The total cost is 353 thousand rubles.

Table 3. Hairdressing room equipment

Name	Quantity, pcs.	Cost, thousand rubles	Total, thousand rubles
Total	17	-	353
Hydraulic barber chair	3	16	48
Hairdressing chair for children	1	10	10
hairdressing wash	2	19	38
Tool trolley	3	3	9
hairdressing mirror	3	7	21
Sushuar	2	13	26
climazon	1	60	60
Hairdressing vacuum cleaner	1	16	16
Air sterilizer	1	5	5
Other equipment	-	120	120

To organize a cosmetology room, you will need a cosmetology chair, a trolley, a chair, a magnifying lamp, a towel warmer, a screen and a sterilizer. It will also be necessary to purchase the following hardware cosmetology equipment:

• Apparatus for ultrasonic peeling;
• Apparatus for myostimulation;
• Apparatus for electrolysis;
• Device for microdermabrasion;
• Apparatus for vacuum therapy.

The total cost of equipment for a beauty parlor will be 393 thousand rubles.

Table 4. Beauty parlor equipment

Name	Quantity, pcs.	Cost, thousand rubles	Total, thousand rubles
Total	12	-	393
Cosmetology chair	1	70	70
Cosmetic trolley	1	8	8
Ultrasonic peeling machine	1	27	27
Apparatus for myostimulation	1	45	45
Apparatus for electrolysis	1	55	55
Device for microdermabrasion	1	43	43
Device for vacuum therapy	1	41	41
Beautician chair	1	8	8
Magnifier Lamp	1	12	12
Towel warmer	1	14	14
Screen	1	5	5
Sterilizer	1	5	5
Other equipment	-	60	60

The equipment for the manicure and pedicure room will include a manicure table, an armchair, a manicure apparatus, an extractor hood, an ultraviolet lamp, a manicure lamp, a pedicure apparatus, a pedicure chair, a trolley, a bathtub and a vacuum cleaner. Their total cost will be 233 thousand rubles.

Table 5. Equipment for a manicure and pedicure room

Name	Quantity, pcs.	Cost, thousand rubles	Total, thousand rubles
Total	12	-	233
Apparatus for manicure	1	15	15
Hood for manicure table	1	5	5
UV lamp	1	3	3
Manicure table	1	8	8
Armchair	1	14	14
Lamp for manicure	1	7	7
Apparatus for pedicure	1	77	77
Pedicure chair	1	19	19
Ring magnifying lamp	1	9	9
Pedicure trolley	1	17	17
pedicure bath	1	6	6
Pedicure vacuum cleaner	1	8	8
Other equipment	-	45	45

To provide massage services, you will need to purchase a couch, a screen and a table for tools and cosmetics with a total cost of 62 thousand rubles.

Table 6. Massage room equipment

Name	Quantity, pcs.	Cost, thousand rubles	Total, thousand rubles
Total	3	-	62
massage couch	1	18	18
Screen	1	6	6
Table for tools and cosmetics	1	8	8
Other equipment	-	30	30

A vertical solarium worth 350,000 rubles will also be installed.

In addition to the above, it will be necessary to equip a reception area and a lounge for staff. The cost of equipping these two zones will amount to 149 thousand and 38 thousand rubles, respectively.

Table 7. Reception area equipment

Name	Quantity, pcs.	Cost, thousand rubles	Total, thousand rubles
Total	11	-	149
reception desk	1	19	19
Administrator chair	1	6	6
Cash register	1	15	15
Coffee table	1	11	11
Sofa	1	15	15
Armchair	2	6	12
Wardrobe	1	14	14
Showcase for the sale of cosmetics	2	7	14
Television	1	23	23
Other equipment	-	20	20

Table 8. Equipment of the rest room

Name	Quantity, pcs.	Cost, thousand rubles	Total, thousand rubles
Total	5	-	38
Sofa	1	14	14
Armchair	2	4	8
Table	1	8	8
cooler	1	8	8
Other equipment	-	10	10

Below is a general breakdown of equipment costs.

The equipment of the cosmetology room accounts for 25% of the total costs. The share of the hairdressing salon is 22%. Manicure and pedicure room - 15%. Massage room - 4% of all expenses. Solarium - 22%. Reception area and lounge equipment - 10% and 2% respectively.

Marketing plan

The key elements of the marketing plan of the beauty salon will be the pricing policy of the establishment and the advertising promotion strategy.

The success and profitability of a business depends on the right pricing policy. When determining the prices for the services provided, first of all, you should pay attention to the following factors:

• The market price established in the proposed location area (prices of competitors for similar services);
• Costs arising from the provision of a particular service (it is also necessary to calculate the profitability of the services provided).

When forming a pricing policy, you can resort to one of the following strategies:

• Set a price below the market. Many of the newly opened beauty salons resort to this strategy. Most clients of beauty industry enterprises are quite conservative and are reluctant to change their masters, so it will be quite difficult to lure such a client into a newly opened establishment. Price is one of those factors that can affect the client's accepted opinion about changing salons.
• Set a price above the market. This pricing strategy should be used by beauty salons focused on luxury clients. For such people, the price is not a determining factor, on the contrary, a high price will only emphasize the quality and exclusivity of the services provided.
• Set a market price. In this case, you need to clearly think over and work out the advantages that will set you apart from your competitors. It is necessary to make a few "chips" that would contribute to the fact that potential customers gave their preference to your salon. As a rule, such "chips" are a customer loyalty program and a wider list of services provided (the use of new methods and practices of the beauty industry).

Do not forget that this type of business is subject to seasonality: both annual (demand for services provided increases in spring and decreases in summer) and weekly (the peak in demand for beauty salons comes precisely on weekends, and decline in the first days of the week). To level serious load fluctuations, it is necessary to use a flexible pricing system, resorting to various discount programs.

Advertising is the main tool in the hands of the owners of a beauty salon, with which they can inform potential customers about the opening and the services provided. In order for the salon to be successful and be able to attract the required number of customers, it is necessary to pay great attention to the advertising strategy.

At the initial stage, the most popular ways to promote the salon through advertising are:

These steps should help promote the salon and attract potential customers at the initial stage.

Calendar plan

The schedule for the implementation (opening) of a beauty salon can be divided into the following step-by-step stages:

1. Selection of premises and conclusion of a lease agreement;
2. Registration of a legal entity (LLC or individual entrepreneur);
3. Development of interior design and repair work;
4. Purchase and installation of all necessary equipment;
5. Recruitment, website development and advertising campaign.

The first task facing the future owners of a beauty salon is to find a suitable premises. The premises must meet all the necessary criteria. To simplify this stage, you can resort to the help of professional realtors.

After the premises are selected and the lease agreement is concluded, it is necessary to register a legal entity. The most common forms of registration of a legal entity when opening a beauty salon are a Limited Liability Company and an Individual Entrepreneur.

In parallel with the registration of a legal entity, it will be necessary to order the development of an interior design and carry out the entire range of necessary repairs.

After the repair is done, it will be necessary to order and install the equipment.

Also, do not forget about the selection of qualified personnel and the implementation of a set of marketing activities, including the development of a website and an advertising campaign.

It is assumed that the implementation of all these actions will take about three months, after which the beauty salon will begin to fully function.

Financial plan

Investment in the project

To implement this project, it will be necessary to invest 4.18 million rubles in it. It is assumed that the personal funds of the owners of the establishment will act as a source of investment.

Table 9. Total investment in the project

Investment article	Volume of investments, thousand rubles
Total:	4180
Registration of a legal entity	20
Obtaining permits	90
Premises selection	50
Interior design development	85
Premises renovation	640
Purchase and installation of ventilation and air conditioning systems	320
Website development	45
Recruitment	25
Advertising	220
Purchase of equipment	1578
Delivery and installation of equipment	90
Inventory of cosmetics	200
Working capital until self-sufficiency	817

As can be seen from the table above, the main item with a specific share of 38% of total investments is the purchase of equipment. The delivery and installation of equipment will take another 2% of the total investment. In addition to the equipment in the rented premises, it will be necessary to make repairs (15%) and install ventilation and air conditioning systems for the premises (8%).
Part of the investment will go to maintaining the normal functioning of the beauty salon at the initial stage - 19%. These types of costs include the rental of premises in the first 4 months, staff salaries in the first month of work, payment of utilities and other services. The remaining 18% will be required for: registration and obtaining permits, selection of premises, development of a design project, development of a website, recruitment, advertising and purchase of cosmetics inventory.

Income

It is assumed that the first quarter will be completely spent on resolving all organizational issues related to the opening, and the beauty salon will begin to fully function from the second quarter. The occupancy of the institution in the second quarter will be 29%. After that, the load will continue to increase until it reaches the design capacity (the design capacity is planned to be reached in 1.5 years from the start of the project).

The revenue part will be formed through the sale of services divided into the following groups:

• hairdressers;
• Cosmetic;
• Mani Pedi;
• Massage;
• Solarium;
• Sale of cosmetics.

The services provided by the salon are described in more detail in the table below.

Table 10. Price list

Income item	Average cost, rub.
hairdressing services
Women's haircut	900
Men's haircut	600
Children's haircut	400
Hair coloring	1100
Hair highlights	1100
Hair toning	1000
Laying	900
straightening	1000
Perm	1200
Cosmetology
Visage	1500
Face cleaning	1300
Depilation	900
piercing	1700
tattoo	4000
Peeling	1900
Facial care	2000
Mani Pedi
Manicure	600
Nail modeling	1200
Nail strengthening	1000
Nail polishing	100
Nail polish removal	50
Lacquering	100
Pedicure	1200
Modeling of toenails	1200
Nail extension	1700
Massage
Classic massage	1200
Acupressure	1600
Anticellulite massage	1800
chocolate wrap	2000
White clay wrap	2000
Solarium
One minute	25
Subscription for 60 minutes	1200
Other
Sale of cosmetics	1100

On average, the cost of hairdressing services will be 900 rubles, cosmetic services - 1500 rubles, manicure, pedicure - 900 rubles, massage - 1600 rubles, solarium - 25 rubles per minute, and the average check for cosmetics sold - 1100 rubles.

The bulk of income (39%) will be generated from the provision of hairdressing services. Cosmetology will bring 17% of total income. Massage and manicure parlors will generate 14% of revenue each. Solarium - 3%. And the sale of cosmetics will bring an additional 13% of total revenue.

Expenses

All costs can be divided into two groups:

• fixed costs;
• variable costs.

Salon fixed costs include:

Variable costs include:

• Salaries of hairdressers-stylists (40% of the cost of services rendered), cosmetologists (40% of the cost of services rendered), as well as manicure specialists (40% of the cost of services rendered) and massage therapists (35% of the cost of services rendered);
• General business expenses - 2% of revenue;
• The cost of purchasing the necessary materials - from 5% to 25% of the cost of each specific service;
• The markup on cosmetic products sold is 100% of the purchase price.

The cost of production will consist of 46% of labor costs, 23% of the cost of renting premises, as well as paying for utilities, telephone and Internet, 19% of the cost of purchasing the necessary materials, 5% of depreciation, 3% - business expenses and 2% taxes.

Taxation system

The financial model is based on the assumption that a simplified system with a rate of 15% (income minus expenses) will be used as a taxation system.

Break even

The break-even point is reached with a revenue of 2.2 million rubles per quarter (which is equal to 34% load). At 34% load, the revenue from the services provided begins to exceed the total costs (fixed and variable) and the project enters a positive cash flow from operating activities.

Revenue and net profit

The graph below shows the dynamics of revenue for 5 years.

As can be seen from the above graph, the beauty salon will begin to fully function only from the second quarter. By gradually increasing the volume of revenue, by the 8th quarter it is planned to reach the maximum load level, after which the revenue indicator will depend on changes in seasonal factors.

The graph below shows the dynamics of net profit for 5 years.

The beauty salon will be unprofitable for the first three quarters. The first quarterly profit of the institution is planned for the fourth quarter. After that, the profit indicator will vary from 300 to 800 thousand per quarter, depending on the seasonal demand for the services provided.

Project efficiency analysis

To analyze the effectiveness of the project, it will be necessary to calculate the following indicators:

• Net cash flow (Net cash flow);
• Net present value (Net present value);
• Payback period (Pay-Back Period);
• Discounted payback period (Discounted Pay-Back Period);
• Profitability Index;
• Internal rate of return (Internal rate of return).

Net cash flow (NCF) is the difference between the positive and negative cash flows from the project.

This indicator is calculated for a certain period of time (in our case, the planning horizon is 5 years).

Also, this indicator can be characterized as the amount of cash remaining after meeting all the cash needs of the investment project (net cash flow reflects the amount of cash that can be distributed among the owners of the company, while not threatening its future activities).

Net cash flow is the sum of the cash flows from the investing, operating and financing activities of an entity.

The higher the value of net cash flow, the more attractive the project in the eyes of potential investors.

As can be seen from the above graph, the net cash flow (NCF) after 5 years will amount to 10983 thousand rubles.

Net present value (NPV) is the discounted (adjusted to a specific point in time) difference between all cash inflows and cash outflows.

NPV shows the value of income reduced to the current moment in time, which the investor expects to receive after cash inflows, reduced by the amount of cash outflows, pay off the initial investment in the project.

If the net present value is greater than zero, then the investment is economically justified, and if the NPV is less than zero, then investing in this project is unprofitable.

With the help of net present value, it is convenient to evaluate the effectiveness of alternative investment projects (with the same initial investment, a project with a large NPV is preferable).

As can be seen from the above graph, the net present value (NPV) after 5 years will be 6026 thousand rubles.

Payback period (PBP) is the period of time required for the income generated by the project to cover the investment costs incurred at the beginning of the project.

The payback period is determined by the point in time at which the net cash flow (NCF) becomes (and remains) non-negative.

The main disadvantage of this indicator is that it does not take into account the receipt of funds after the moment of reimbursement of the initial expenses incurred.

Payback period (PBP) of the project is 2.19 years.

Discounted payback period (DPBP) is the period of time required for the income generated by the project to cover the investment costs incurred at the beginning of the project, taking into account discounting.

The discounted payback period is defined as the point in time at which the net present value (NPV) becomes (and remains) non-negative.

Discounted payback period (DPBP) in our case is 2.45 years.

Profitability Index (PI) is the ratio of discounted cash flows from the implementation of an investment project to the discounted amount of investment investments.

Profitability index (PI) is 2.93.

The internal rate of return (IRR) is the interest rate at which the net present value (NPV) is zero. The internal rate of return is used to calculate the alternative investment rate.

Project Internal Rate of Return (IRR)63,5 %.

A summary list of performance indicator values ​​is presented in the following table:

Table 11. Project performance indicators

Performance indicator	Meaning
Net Cash Flow (NCF)	10983 thousand rubles
Net present value (NPV)	6026 thousand rubles
Payback period (PBP)	2.19 years
Discounted payback period (DPBP)	2.45 years
Profitability Index (PI)	2.93
Internal rate of return (IRR)	63,5%

Risk Analysis

Each investment project is subject to a certain set of internal and external risks. Their implementation can negatively affect the profitability of the project, and sometimes even lead to its closure. In order not to become a hostage of such a situation, we will consider the most likely risks associated with the activities of a beauty salon, and also give several effective ways to deal with them.

The risk of loss of competitiveness due to increased activity of competitors in the fight for customers.

Opening a beauty salon can affect the activation of competitors, which can lead to the loss of some potential customers.

The most productive ways to deal with this type of risk are:

• Well-designed marketing plan;
• Properly built pricing policy of the institution;
• High level of services provided;
• Clear loyalty program;
• The variety and attractiveness of the services provided.

The risk of high turnover (loss / enticement) of staff and a decrease in the level of services provided.

The professionalism of the staff plays an important role in attracting and retaining new customers. The quality of staff directly affects the level of services provided, and, accordingly, directly affects profitability.

Ways to prevent this risk:

• Effective system of personnel motivation;
• System for monitoring the level of services provided;
• Increasing the loyalty of staff to management and customers to the institution.

The risk of reducing the purchasing power of potential customers.

As a rule, this type of risk is associated with crisis manifestations in the economy. To level such risks, it is necessary to be flexible, both in pricing policy, and to be able to influence the reduction of the main business expense items:

• when paying for labor, it is advisable to use the piece-rate method of calculation;
• if necessary, be able to switch to another brand of cosmetics used in the salon.

Risk of loss of customer base loyalty.

This type of risk is probably one of the main ones. Since the loyalty of regular customers is a key criterion affecting the success of the salon business. Loyalty is a thing that can be developed over the years, and be lost in one moment. In order for this not to happen, you must:

• Continuously maintain quality;
• Monitor customer satisfaction with service quality;
• Adapt to the tastes and preferences of customers;
• Respond to all conflict situations that arise in the process of functioning of the institution.

The risk of technological lag caused by the emergence of new methods and services in the beauty industry.

The beauty industry does not stand still and every year there are more and more new advanced techniques and technologies. In order to keep up with this process, it is necessary to constantly improve and develop, updating the list of services provided. The most effective way not to lose the competition in the market of new trends in the beauty industry is to constantly participate in thematic exhibitions and master classes.

Have you decided to start your own business and settled on such an option as a beauty salon? Then an important step will be the development of a strategy by which your business will function. The beauty salon business plan itself is quite simple, if you look in more detail. You need to understand how much money you need to start, what kind of staff you will hire and what services you will provide. After we decide on the main issues, we draw up a business plan for a beauty salon - calculations, profitability, planned profit and income. People will always go to the hairdresser, do manicures and other procedures, so with the right approach, such a business will bring a lot of money.

We draw up a business plan for a beauty salon

Beauty Salon Business Plan Summary

The first step for a small business is to define a goal. The purpose of this project is to open a visited and profitable beauty salon, which will bring a stable income to its owner. The project manager will be, accordingly, an individual entrepreneur who will need to register as an individual entrepreneur. In the salon, it is planned to provide its clients with such services as manicure, hair cutting, pedicure, hair coloring, styling, waving. today, many people actively use the services of such salons, because it is not always possible to perform these procedures with high quality at home. In the salon you can do it quickly and efficiently.

If you start the project from scratch, then it will require investments in the amount of 500 thousand rubles. In 2019, you can also buy a ready-made business, but what will be more profitable for you is a moot point. The approximate payback period for such a business is 7 months.

For the correct operation of the IP enterprise, it will be necessary to choose a type of activity such as OKVED related to beauty salons. Taxation here will take place according to the UTII system.

General description of the enterprise

The salon will be located in a crowded place, in a shopping center or in another point with high traffic. It is necessary to rent a room to open a hairdressing salon, ideally a spacious studio. The room should be approximately 50 sq.m. The hall for hairdressers will be 25 sq.m., two masters will work in it. The reception area for clients is 15 sq.m, and the nail and pedicure room is 10 sq.m. The room must be selected so that it does not require repair and meets fire safety requirements.

The salon will work without days off and breaks, every day from 9 am to 9 pm. The following positions will need to be recruited:

1. Administrator for receiving and recording clients, working 5 days a week from 10 am to 7 pm.
2. 2 masters who can do both manicure and pedicure, working 2 in 2 days, replacing each other.
3. 3 universal hairdressers working on a schedule of 4 in 2 days, replacing each other.
4. A visiting cleaning lady who does a wet cleaning after the shift every day and a general cleaning once a week.

In order for the salon to immediately begin to attract new customers with high-quality services, it is necessary to hire only experienced specialists for positions in the salon. In addition, it will be necessary to regularly send specialists for advanced training, motivating them with quarterly bonuses with good salon profits and an annual salary increase of 10%.

Salary of salon employees will be per month:

1. Administrator - 15 thousand rubles.
2. Cleaning lady - 5 thousand rubles.
3. Master of manicure and pedicure - 17 thousand rubles, total for two 34 thousand rubles.
4. Hairdresser - 17 thousand rubles, total for three 51 thousand rubles.

Total wage costs will amount to 105 thousand rubles.

Goods and services

Our salon will provide the following types of services to its clients:

1. Haircuts for children, men and women.
2. Hair coloring, styling and curling.
3. Therapeutic procedures for hair.
4. Performing beautiful hairstyles.
5. Manicure, pedicure, treatment procedures for nails, skin, hands and feet.

Prices for haircuts for men in the salon will be as follows, in rubles:

1. Tennis - 300.
2. Children's tennis - 200.
3. Canadian - 200.
4. Sports type - 300.
5. Model - 400.
6. Creative type - 500.
7. Under a short nozzle - 100.
8. Naked - 100.
9. Playground - 300.
10. Additional drawing - 100.

On average, the price of one service will be 250 rubles.

The cost of hairdressing services for women in rubles will be as follows:

1. Creative type - 600.
2. Bangs - 50.
3. Length - 150.
4. Model - 500.
5. Children under 6 years old - 200.
6. Short hair styling - 200.
7. Long hair styling - 400.
8. Coloring, highlighting, coloring - 700.
9. Perm - 500.
10. Hairstyle - 800.

Here, the average cost of one service will be equal to 410 rubles.

In the manicure and pedicure room, the cost of services in rubles will be as follows:

1. Classic type - 400.
2. Hardware type - 600.
3. European type - 400.
4. Lacquer coating - 400.
5. Design with varnish - 150.
6. Complex design - 350.
7. Extension - 700.
8. Correction - 100 per nail.
9. Pedicure - 400.
10. Eyebrow and eyelash coloring - 200.

According to the average calculation, the cost for one service in this office will be 370 rubles.

Marketing Plan

To ensure the profitable operation of the salon, it is necessary to choose a place for it, where there will be no competitors and there will be a good location and visibility for customers.

The following measures will be used to attract people:

1. Beautiful attractive sign for the salon.
2. Group in a social network for advertising services.
3. Ad in the paper.
4. Business cards.
5. Flyers with discounts.

Production plan

Salon employees will work according to the schedule established for them. All employees will be officially employed, as well as attending advanced training courses in the direction of the owner of the salon. Each employee before hiring him will have to undergo a medical examination with entering it into a medical book.

Management organization

In order for the idea of ​​a business to function correctly, you need to approach everything professionally. The following activities will need to be carried out:

1. Register your activity as an individual entrepreneur.
2. Find and rent a suitable room under the contract to ensure work at the cost of 30 thousand rubles.
3. Purchase all the necessary equipment for the salon in the amount of 400 thousand rubles.
4. Buy all consumables and tools worth 70 thousand rubles.
5. Carry out all necessary checks and obtain permission for your activities.
6. Hire good people.

Equipment to ensure the work will require the following:

1. Hanger.
2. Administrator desk.
3. Two barber chairs.
4. A complete set of equipment along with a chair for working in the manicure and pedicure room.
5. Table for manicure.
6. Reception sofa.
7. 6 chairs.
8. Cart.
9. Coffee table.
10. Cabinet for care products.
11. Two tables with mirrors.
12. Fridge.
13. Television.
14. Other at the request of the owner.

In total, 500 thousand rubles will be spent on the start of the enterprise itself.

Financial plan

Planning for the organization's expenses can be reduced to the following list:

1. Costs for wages of employees per month 105 thousand rubles, per year 1260 thousand rubles.
2. PF for employees per month 29 thousand rubles, per year 348 thousand rubles.
3. The cost of renting premises per month is 30 thousand rubles, per year 360 thousand rubles.
4. Materials and means for work per month 70 thousand rubles, per year 840 thousand rubles.
5. KH services per month 4000 rubles, per year 48 thousand rubles.
6. The cost of advertising the salon is 2000 rubles, 24 thousand rubles a year.
7. UTII 6000 rubles, 72 thousand rubles per year.

Total expenses will amount to 246 thousand rubles per month and 2952 thousand rubles per month. The enterprise plans to provide the following volume of services on average:

1. Hairdressing services for men 10 per day, 300 per month. Revenue per month 75,000 rubles.
2. Hairdressing services for women 15 per day, 450 per month. Revenue per month 184,000 rubles.
3. Services of a manicure and pedicure room 10 per day, 300 per month. Revenue per month 111,000 rubles.

Total total revenue per month will 370 thousand rubles, but profit 124 thousand rubles, and per year, respectively, expenses - 246 thousand rubles.

Thus, a sample of calculations for the organization of the work of a beauty salon was compiled. Based on this business plan for a beauty salon, you can, by substituting your numbers and data, write your own to open your business, or use the one offered by us. The instructions are quite simple if you do everything in the right order.

Starting your own business and bringing your idea to life is not easy. But if you approach everything with a detailed plan of action, hiring high-class employees, faithfully ensuring the entire work of the enterprise, then everything will definitely work out. Do not forget that you can always find good business partners who will help you in management and other nuances. In addition, you can consider several examples of other business ideas and choose what suits you best.

Conclusions on this plan can be drawn that opening a hairdressing salon or salon is a profitable and cost-effective business. If the place is located correctly, marketing activities are carried out, then customers will come themselves, recommending highly qualified salon masters to their friends. The main thing is to avoid competition and do everything according to the rules and the law so that there are no problems.

The first year of operation for a beauty salon is crucial. At this stage, a team, a reputation are formed, and the main and largest investments are made. If organizational mistakes are made, it will be extremely difficult to achieve success in subsequent periods, and therefore it is important to think over the strategy and concept of your business from the very beginning. In solving this problem, a ready-made business plan for a beauty salon with calculations will help you, which will allow you to take into account all the main categories of expenses, correctly analyze the consumer and competitor market, and also evaluate potential income.

Business description or resume of a beauty salon

In order to correctly draw up a business plan for a beauty salon, it is necessary to establish the main parameters of the future enterprise or, in simple words, draw up a brief description of the business. This will allow you to understand exactly what results you need to achieve when developing and implementing the chosen strategy. In the description, you need to include the following information (example):

• Type of entrepreneurial activity: business-level beauty salon.
• Categories of services provided: nail service, epilation, SPA, hairdressing, massage, make-up, solarium, tattoo, eyelash extension service.
• Working mode: from 10:00 to 21:00.
• Registration form: IP on UTII plus USN 6%.

When presenting a business plan to potential investors or for obtaining a loan, this part also indicates the amount of investment required, which is calculated during the preparation of the plan.

Market and competition analysis

When planning to open a beauty salon from scratch, it is important to establish who your potential client is and what is the level of competition (direct and indirect) in the current market (in your region of activity, business zone). This will allow you to competently draw up a list of services, as well as plan a marketing strategy.

Description of the target audience

Depending on the class of the salon, the target audience can be formed from clients who choose the master exclusively by quality assessment, and in-line clients who prefer the nearest institution. Following the example, for the business class, the percentage of these categories of visitors is approximately equal, and therefore the most optimal location for such a salon is large residential areas in the central districts of the city.

The flow of clients of such a business zone, taking into account the class of the salon, is represented by women from 25 to 40 years old with an average income of $300-400. Most of them have secondary and higher education, permanent jobs and families. This target audience is traditional (going to the salon is part of the lifestyle), is influenced by fashion and is interested in receiving quality services at a relatively affordable cost.

Competition market research

Beauty salons provide a wide range of services, and therefore, when conducting an analysis, competitors are divided into several groups:

• Direct- beauty salons with a similar list of services operating in your business area and price category.
• Indirect- institutions that provide services partially similar to yours (hairdressers, separate massage rooms, nail salons, private masters).
• Potential- salons of other price categories, areas, as well as establishments planned for opening.

Each group of competitors is analyzed in terms of pricing policy, general level of service, as well as the list of services provided. Based on the data obtained, strengths and weaknesses are identified, which possible advantages you can use in your business are determined:

• Competitive price- knowing the cost of services in other salons, you will be able to determine how much your customers are potentially willing to spend and whether it is possible to reduce (increase) the price, taking into account the cost of the service.
• New safer and more efficient services- after analyzing what services exist on the market, you can offer customers more modern analogues.
• Expanded range of cosmetics and techniques.
• Convenient work schedule- By expanding the hours of reception, as well as working on weekends, your beauty salon increases the level of service for customers, which makes it more popular.
• Various payment options- most salons work only with cash payment, which is not always convenient for the client. By providing the possibility of non-cash payment by cards, online prepayment of services, purchase of subscriptions or gift certificates, you will significantly stand out from the competition.

Production plan

When drawing up a business plan for opening a beauty salon, special attention should be paid to the description and calculations of the production process. This part is a kind of instruction for organizing work.

Detailed list of services and basic cost

The list of services that you will provide determines the layout of the premises, the list of necessary equipment, the number and qualifications of staff. According to the example, a business class lounge can provide the following list of services:

Hairdressing services:

• Laying - $ 5;
• Men's haircut - $ 4;
• Women's haircut - $ 9;
• Painting - $20;
• Hair extension - $50.

Manicure:

• Extension - $15;
• Edged manicure - $10;
• Coverage - $8;
• Painting - $ 9;
• Correction - $10;
• Pedicure - $30.

Massage:

• Classic - $10;
• Anti-cellulite - $ 12;
• Yoga - $8.

Visage:

• Daytime make-up - $8;
• Evening make-up - $11;
• Bridal makeup - $13.

Epilation:

• Laser - from $15;
• Shugaring - from $10.

• Seaweed wrap - $25;
• Mud wrapping - $20;
• Salt peeling - $25.

Other procedures:

• Solarium - $3;
• Tattoo - $40;
• Eyelash extensions - $16.

Based on the popularity of the service and the expected flow of customers for your region, the number of jobs for each type of service is determined. As a rule, for large cities the following ratio is chosen:

• 3 hairdressing chairs;
• 2 places for nail service (general room for manicure and pedicure);
• 1 place make-up artist;
• 1 massage room;
• 1 solarium;
• 1 place SPA procedures;
• 1 place for eyelash extensions and tattooing.

Required equipment and supplies

Knowing the full list of services, you can make a list of the necessary equipment and consumables. A calculated sample beauty salon business plan involves the purchase of the following equipment:

Hairdressing services:

• Armchair for a client - $100;
• Cabinet with a mirror - $70;
• Hairdryer - $35;
• Curling iron with nozzles - $30;
• Iron - $ 45;
• Clipper - $25;
• Wash - $60;
• A set of haircut tools (scissors, combs, clips, etc.) - $50;
• Cosmetics for styling and coloring, protective collars, foil for painting - $ 1000 (per month);
• Trays for breeding paint, brushes, aprons and gloves - $50.

Manicure:

• Table for manicure - $20;
• Hand rest - $4;
• Lamp for drying varnishes - $ 15;
• Pedicure chair - $100;
• Cabinet for varnishes - $ 50;
• Apparatus for mechanical manicure - $50;
• Hand tools (scissors, saws, polishers, tongs) - $50;
• Table lamp - $60;
• Chair for the master - $70;
• Chair for a client - $70;
• Foot and hand baths - $4;
• Instrument sterilizer - $25;
• Extension kits, varnishes, solvents - $500.

Massage:

• Massage table - $150;
• Trolley for cosmetics - $50;
• Massage chair - $70;
• Massage oils - $600
• Wash - $60.

Visage:

• Dressing room mirror - $70;
• Armchair for a client - $100;
• Ring lamp - $150;
• Table for cosmetics - $50;
• A set of brushes - $15;
• Palettes for contouring, sets of lipsticks, shadows, tonal foundation - $ 700.

Epilation:

• Couch for the client - $150;
• Sugar paste heater - $100;
• Magnifier lamp - $60;
• Table for cosmetics and tools - $50;
• Laser hair removal device - $ 5000;
• Sugar paste and cosmetic care products - $ 800;
• Wash - $60.

• Wrap table - $150;
• Thermal mittens - $ 13;
• Cosmetics for SPA procedures - $700;
• Gloves, baths, wrapping film - $ 300;
• Shower cabin - $200.

Other procedures:

• Solarium - $5500;
• Replacement lamps - $1000;
• Permanent tattoo machine - $200;
• A couch with a headrest for eyelash extensions - $150;
• Diode lamp on a tripod - $ 100;
• Eyelash extension kits, as well as tattoo inks and painkillers - $1000.

Furniture and additional equipment:

• Administrator's place (rack, chair, PC, phone) - $500;
• Waiting area for clients (sofa, table) - $300;
• Utility rooms (refrigerators for cosmetics, shelving, wardrobes for employees, a table and chairs for relaxing) - $ 500;
• A flowing water heater, air conditioning, an audio system for relaxation during massage and SPA procedures - $ 600.

It also takes into account the consumption of household chemicals, disposable tools and materials (towels, slippers, hats, negligees), stationery - $ 600 per month.

(signature, date)

Checked:

k. e. PhD, Associate Professor

N. Yu. Shchetinina

1. Description of the beauty salon……………………………………………………………………3

1.2.Policy and objectives in the field of quality…………………………………………………..4

1.3. Management structure and organizational structure of the beauty salon "RICH"…………………….7

2.Characteristics of the services offered……………………………………………………….11

3.Documentation………………………………………………………………………...16

Rules for the introduction of the journal……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Loyal customer card…………………………………………………………….18

Administrator Daily Report Sheet………………………………………………..19

4.Standards of work……………………………………………………………………………20

Work order………………………………………………………………………………….21

Master’s individual sheet……………………………………………………………….21

Storefront Sales Logbook……………………………………………………………..21

Journal of applications for materials……………………………………………………………….21

Journal of employees………………………………………………………………………..22

Journal of the arrival / departure of employees………………………………………………………….22

Other internal documents of the beauty salon…………………………………………..22

5. Scheme of interaction of life cycle processes…………………………………..24

Conclusion…………………………………………………………………………………..28

List of used literature……………………………………………………….30

Description of the beauty salon

Rich beauty salon will open its doors to visitors in July 2016. Since the first day, our basic principles of work have been friendliness, a sensitive attitude to each client and a high level of professionalism in all areas of the services provided. From the first seconds of your stay in the salon you will plunge into the atmosphere of care and goodwill. Feel free from the daily hustle and bustle, discovering new sensations and pleasure from the virtuoso skill of our specialists!

The salon provides a full range of services, including not only pedicure, manicure and hair stylists, but also face and body cosmetology, hardware procedures, massage and everything you need to emphasize your uniqueness, natural beauty and attractiveness.

Our stylists will create a real masterpiece, whether it's a simple or the most fashionable haircut, wedding or evening styling - all this and more will look not only flawless, but also natural! To achieve vibrant color and beautiful hair, we pay great attention to the health of the hair, conducting scalp treatments and restorative procedures using unique techniques.

To complete the image and apply the final touches, masters in the care of the skin of hands and feet will help. We can do not only classic and European manicure and pedicure (including hardware), but also a spa manicure, which is also offered for men.

In their work, the masters take into account the characteristics of each client, trying to emphasize your individuality, taking into account skin type, hair and eye color, as well as many other non-obvious little things. Feel unique and comfortable in a new image, created in accordance with both your wishes and the latest fashion trends.

• Financial plan
• Production plan
• Marketing plan
• How to choose business equipment
• What documents are needed to open
• What taxation system to specify when registering
• Opening technology

In this article, we will analyze a typical business plan for opening a beauty salon in the city of Ulyanovsk. The goal of the project is to open a modern and commercially successful salon that provides typical services: haircut, styling, chemical. perm, manicure, pedicure.

Description of the beauty salon project

Despite great competition, the demand for beauty services is steadily growing, as in big cities women (and increasingly men) take care of themselves, strive to look well-groomed and are willing to pay for it.

At home, this effect is difficult to achieve, and an important factor is saving time, effort and getting positive emotions. Analysis of the real and potential market of services shows the presence of unsatisfied demand for such services in Ulyanovsk.

The amount of investments required for the implementation of the project is 410,000 rubles. The economy class salon is aimed at residents of the area with average incomes.

What OKVED to indicate when registering a business at a beauty salon

To run a business you need register as an individual entrepreneur(IP). The main activity for the entrepreneur will be OKVED 93.02 “Provision of services by hairdressers and beauty salons”. The taxation system is a single tax on imputed income (UTII).

The beauty salon will be located in a rented area of ​​40m2:

• customer reception area (hall) - 12 m2;
• hairdressing room for two chairs - 20 m2;
• combined manicure and pedicure room - 8 m2.

We do not take into account renovations.

The beauty salon will work in two shifts from 9:00 to 19:00 without a lunch break, on weekends from 9:00 to 16:00.

How to recruit staff for work

It is planned to organize 5 jobs in the beauty salon:

• hairdresser - station wagon, 2 people;
• manicure and pedicure master, 1 person;
• cleaner, 1 person;
• administrator, 1 person.

The working day of the cleaner is not standardized: she will carry out wet cleaning of the salon during the shift change, around 14:00, and by the end of the working day. Once a week, her duties include general cleaning. The administrator works from 9-00 to 19-00 five days a week.

To improve the quality of services and gain the trust of customers, it is planned to hire only qualified craftsmen (we recommend reading the article: “ How to hire an employee correctly - step by step instructions"). It is known that the client goes not so much to the salon as to a specific specialist, so his qualifications are very important. Employees will take regular refresher courses. In the future, it is planned to hold master classes where young masters will be trained. This will bring additional profit to the salon.

Beauty salon schedule:

No. p / p	Position	Quantity	Salary per month	Payroll fund, months
1	Master - wagon	2	30 000	60 000
2	Manicurist	1	30 000	30 000
3	Cleaning woman	1	10 000	10 000
4	Administrator	1	25 000	25 000
Total		5	X	125 000

Every year it is planned to increase wages by an average of 10%.

Description of the offered products and services

The organization will provide the following services:

• haircut for men, women and children;
• coloring and perm;
• highlighting, toning;
• treatment, hair care;
• wedding and evening hairstyles;
• manicure, pedicure, SPA - pedicure and manicure;
• nail extension;
• nail gel, acrylic;
• treatment, nail care.

Price list for men's haircuts, rubles:

• tennis - 200;
• school-age tennis - 150;
• Canadian - 150;
• sports - 150;
• model - 250;
• creative - 300;
• under the nozzle - 150;
• naked - 100;
• drawing - from 100

The average cost of one service is 200 rubles

Price list for women's haircuts, rubles:

• creative — 500;
• bangs - 100;
• length trim - 150;
• haircut for children under 5 years old - 150;
• model - 350-600;
• styling (depending on the length of the hair) - from 500;
• hairstyles - from 500;
• children's hairstyles - from 300;
• highlighting through a cap - 500;
• highlighting (depending on the length of the hair) 700-1000;
• coloring - from 500;
• coloring in one tone (depending on the length of the hair) - from 500;
• painting roots - 250;
• perm (depending on the length of the hair) - from 500;
• long-term styling (depending on the length of the hair) - from 1000.

The average cost of one service is 500 rubles

Price list in a manicure room, rubles:

• classic manicure - 250;
• hardware manicure - 350;
• European manicure - 400;
• nail polish - from 100;
• varnish design (1 nail) - from 50;
• wedding design - from 500;
• nail extension — from 600;
• correction of extended nails - from 350;
• eyebrow and eyelash tinting — from 150;
• eyebrow correction (with tweezers, thread) - from 150;
• pedicure - from 500.

The average cost of one service is 400

Download business plan for a beauty salon with our partners, with a guarantee of quality

How to start a beauty salon business

To start the activity, the following activities are required:

• register individual entrepreneurship;
• sign a lease agreement;
• conclude contracts for the purchase and installation of the necessary equipment. It is planned to spend 345,000 rubles for this stage;
• purchase the necessary consumables and tools for the implementation of activities;
• obtain the necessary permits to start activities;
• select highly qualified staff.

Do I need permission to start a business

Before starting work, you must obtain permission from the SES and the Fire Safety Service.

The SES will provide a lease agreement and medical books for the masters. SES has its own requirements for salons: mandatory disposal of hair, washing of towels and the availability of sanitary books for all employees. Only after receiving all the permits is it planned to start the activities of the organization.

Financial plan

The fixed costs of our organization, according to the calculations of the business plan, are presented in the following table:

No. p / p	Item of expenses	Amount per month, rub.	Amount per year, rub.
1	Salary	125 000	1 500 000
2	Pension, social and honey. insurance	37 500	450 000
3	Rent	15000	180000
4	Expendable materials	10000	120000
5	Public Utilities	4000	48000
6	Advertising	2000	24000
7	Other	4000	48000
8	UTII (tax)	3426	41112
	TOTAL	about 200,000	2 400 000

Planned volume of services per month:

No. p / p	Name	Number of services per day	Average price, rub.	Amount per day, rub.	Amount per month, rub.
1	Male haircuts	8	200	1600	48 000
2	Women's haircuts	10	500	5000	150 000
3	manicure parlor	10	400	4000	120 000
	Total		X	10 600	318 000

In total, the average revenue for one working day will be 10,600 rubles, the amount per month will be 318,000 rubles.

Production plan

In order to provide quality services to the salon, only those masters who have certificates of completion of professional courses for hairdressers will be hired.

Cost estimate for the purchase of equipment:

N p / p	Name of the item of expenditure	Amount, rub.
1	Dressing table "Accord plus"	30000
2	Mirror "Accord-4"	12400
3	Hydraulic chair "Status"	29660
4	Hair washer with chair "Image"	28500
5	Master's chair	9140
6	Children's chair "Piggy"	4700
7	Footrest for client	4800
8	Hanger	850
9	reception desk	32000
10	coffee table	6200
11	Waiting chair (triple)	4600
12	Sofa "Monica"	16800
13	dry oven	14300
14	Sterilizer with timer	5300
15	UVI Bactericidal chamber "Microcid"	12300
16	Sushuar	14100
17	climazon	29500
18	barber trolley	9200
19	Three-section screen	6990
20	Pedicure. - cosmetics. Armchair "Nadine"	43900
21	Bath for pedicure	5600
22	Cushion on the chair "Nadine"	2340
23	Manicure pillow	820
24	Table "Comfort"	12100
25	Paraffin bath	3800
26	Lamp for manicure	940
27	Hood for manicure table	7000
28	Lacquer stand	3500
29	Tools and Consumables	50000
TOTAL		395 000

To save money, you can buy used equipment. The list of basic start-up expenses will also include:

• rental expenses,
• repair costs,
• business registration costs.

The list of the main stages of the project implementation:

No. p / p	Project stage name	the date of the beginning	expiration date	Stage cost
1	Lease contract	01.01.13	10.01.13	15000
2	Purchase and installation of equipment	01.01.13	15.01.13	345000
3	Purchase of consumables and tools	01.01.13	15.01.13	50000
4	Getting permission	01.01.13	20.01.13
5	Recruitment	01.01.13	20.01.13
TOTAL				410 000

Marketing plan

The salon will be located in the mall with high traffic and no competitors. The shopping center is located in a busy part of the city and has convenient access roads, which will ensure a constant flow of customers to the salon.

To increase attendance, the following events are planned:

The prices for the organization's services are aimed at people with an average income level.

How much money do you need to start a business

To implement the project, it is necessary to invest money in the amount of 410,000 rubles. These funds will be used to purchase equipment that will be used for the beauty salon. The income of an entrepreneur providing hairdressing services will be taxed at single tax on imputed income.

The amount of tax under the UTII system will be: (7500 * 6 * 1.372 * 0.37) * 15% \u003d 3426 rubles. 57 kop. per month. The amount of tax per year will be 3426.57 * 12 = 41118.84 rubles. Also, entrepreneurs pay for themselves insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount that is determined based on the cost of the insurance year. The cost of an insurance year is determined as the product of the minimum wage (SMW) established at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the relevant state non-budgetary fund, increased by 12 times.

• Contribution to the PFR 125,000 rubles. × 22% = 27,500 rubles;
• Contribution to the FFOMS 125,000 rubles. × 5.1% = 6,375 rubles;
• Contribution to the FSS 125,000 rubles. × 2.9% = 3,625 rubles.

Total monthly insurance premiums for employees will amount to 37,500 rubles.

How much can you earn at the opening of a beauty salon

Planned economic performance of the organization:

Revenue: 318,000 rubles per month

Fixed costs: 200 000 rubles per month

Profit: 118 000 rubles per month

Profitability: 37%

Project payback: 5-6 months