Business plan for opening a beauty salon. Ready business plan for a beauty salon with calculations

• 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 typical business plan opening of 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, chem. perm, manicure, pedicure.

Description of the beauty salon project

Despite great competition, the demand for services in the beauty industry is growing steadily, as 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 persons;
• 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 the right way step-by-step instruction "). 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

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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 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 need to obtain permission from the SES and the Service fire safety.

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 towels and the availability health 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	Consumables	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 passage will be hired. professional courses hairdressers.

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. In the list of main start-up costs will also:

• 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 v Pension Fund Russian Federation and compulsory health insurance funds in the amount determined on the basis of the cost of the insurance year. The cost of an insurance year is determined as the product of minimum size wages (minimum wage) established at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums in the relevant state off-budget fund magnified 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 indicators organization activities:

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

In this material:

Opening a beauty salon is one of the most popular ideas that come to mind for aspiring business women. And this is not surprising. What could be more attractive for a woman than working in the beauty industry!

But is it so easy to develop your business in this area? After all, the main thing for business is stability and obtaining economic benefits.

Business Description

Goals

The activity of any beauty studio is aimed at providing cosmetic and hairdressing services. At the same time, the level of beauty centers is different - from economy to premium class. Therefore, it is very important to define the format own enterprise when a business plan is being prepared.

All salons are divided into three categories:

1. Basic level with the offer of standard inexpensive hairdressing services, eyebrow correction, classic manicure.
2. Average level. Masters of higher qualification already work here, offering a large list of modern care services. Such a beauty salon can offer simple cosmetic procedures, a solarium.
3. Luxury class. The most prestigious establishments operating in this area, with a high level of specialists and, accordingly, the most expensive services in the city. Luxury salons offer services taking into account the latest fashion trends and methods for transforming appearance.

Services

Most successful beauty salons have grown out of small quick-service barbershops or manicure shops that have gradually expanded their field of activity.

Today at mandatory list a full-fledged mid-level beauty center should include the following types of work:

1. Cosmetic procedures. These include massage, skin cleansing, face and neck care and correction procedures.
2. Hairdressing services. Hair care, including cutting, styling, coloring.
3. Eyebrow modeling.
4. Manicure. This is, first of all, manicure and pedicure, as well as hand skin care procedures.

But the beauty industry does not stand still, so beauty salons try to offer additional procedures in addition to basic procedures. These include:

• services of a stylist and make-up artist;
• solarium;
• therapeutic or relaxing massage;
• tattoo;
• piercing;
• epilation.

To stand out from the background of numerous competitors, you can offer exotic types of massage:

• Chinese;
• Thai;
• Vietnamese.

Anti-cellulite massages, scrubs, body wraps and other body shaping procedures are very popular among visitors to beauty salons, especially in spring, before the planned vacation.

Do not forget about the little visitors of beauty centers, offering services for kids in special children's hairdressing chairs, which will additionally attract customers.

Men prefer to apply for hairdressing and barber services, so many beauty salons focused on the stronger sex offer hair correction and beard modeling in a complex.

The beauty industry is constantly evolving. It is very important to keep track of fashion trends and new technologies, so successful salons constantly send their employees to trainings and industry exhibitions, review and expand the price list. Today you will not surprise anyone with such procedures as

• gray hair camouflage;
• hardware cosmetology;
• wax depilation;
• male manicure;
• exit barbershop;
• acupuncture;
• salt therapy;
• paraffin face masks;
• eyelash extension;
• face tattoo.

Cosmetology is also gaining momentum, especially correctional and age-related, offering the following services

• birevitalization - an injection method for enriching the skin of the face with vitamins;
• contour plastic - filling wrinkles with hyaluronic acid and fillers;
• mesotherapy - injections for rejuvenation and healing of cells.

In addition to providing traditional and exotic procedures, a beauty salon can earn money by selling cosmetics and jewelry.

If sufficient investment is possible, it is recommended to start with a mid-level beauty studio, which will allow you to reach a large target audience in your area. For this you need to open

• beauty parlor;
• hairdressing room;
• manicure and pedicure room.

The relevance of the idea to open a beauty salon

People have always needed hair, nail and skin care services. These procedures do not lose their relevance today, regardless of the region and the average income level of the population.

The invention of new cosmetic, manicure and other procedures, as well as their further widespread advertising and popularization, help to generate income that is much more than just a haircut or facial massage.

Therefore, opening your own beauty studio is not only prestigious, but also profitable. True, in order for this activity to become profitable, it is necessary to correctly develop a business plan for the future beauty salon.

Preparatory stage

Market and competitor analysis

The service industry is characterized by high competition in almost all regions of the country. Often in large cities you can see two or three salons side by side, or even in the same building. Therefore, a detailed market analysis must be included in the business plan of a beauty studio.

On the one hand, the organization needs to be competitive, and on the other hand, it is necessary to develop such a pricing policy in order to make a profit and recoup investments. Rapid collection of information will allow you to correctly assess the situation on the market and tell a lot about similar companies.

Usually, all competitors are divided into several types:

1. Monosalon. These are establishments offering one type of service - massage parlors, manicure studios, cosmetology centers, tanning salons.
2. Home craftsmen. Such activities are not to everyone's taste due to the minimal comfort of staying in someone else's apartment.
3. Economy class hairdressers attract with low prices, but usually the level of service leaves much to be desired.
4. Beauty salons of medium and high level. Organizations of this type are in direct competition.

To begin with, it is recommended to visit similar establishments to study the quality and range of services, as well as the price list. If the owner of a beauty salon is familiar with the activities of business neighbors, he will be able to correctly argue prices for similar procedures. It is also necessary to have an idea about the target audience that the salon focuses on.

REFERENCE: 15-20% of the establishments of the beauty industry are salons of an average level of services.

Thus, competent study of the market will allow:

• correctly position your own brand;
• optimally work out the list of services and pricing policy;
• timely offer novelties that competitors do not yet have;
• think over effective promotional activities.

Definition of the target audience

Most visitors to beauty salons are representatives of the weaker sex. They are the consumers of most services:

• cosmetic;
• hairdressing;
• nail service;
• comprehensive body treatments.

If you expand the set of personal care offerings, focusing on men and children, you can significantly increase the flow of customers, salon occupancy and, consequently, income.

Risk factors

When analyzing risks in the beauty industry, external and internal factors are identified. External risks include

• increase in the number of direct competitors and activation of their activities;
• dumping prices in the market;
• business seasonality;
• decrease in the purchasing power of the population;
• replacing old methods and technologies with new ones;
• increase in the cost of raw materials.

When a new participant enters the market, similar organizations usually increase their marketing activity, trying to redistribute the client flow. In such a situation, monitoring the activities of competitors and timely correction of pricing policy will help.

The increase in the purchase cost of materials eliminates the change of suppliers. The modern beauty industry offers a huge selection of care products.

To smooth out seasonal downturns, you will have to think through promotions and optimize monthly expenses.

Internal risks are

• staff turnover;
• low level of competence of specialists;
• lack of funding for marketing activities.

With the help of personnel motivation systems, you can retain qualified employees and increase their loyalty to the company. It is also recommended to keep track of exhibitions, forums, staff training events in order to maintain a high level of services offered.

organizational plan

Registration of a beauty salon

To get started, you need to register an individual entrepreneur or LLC, as well as switch to a simplified income taxation system (6%).

The procedure for registering an individual entrepreneur is simpler than an organization. To do this, you will have to submit to the local tax office:

• application for registration;
• receipt of payment of the fee (800 rubles);
• a copy of the passport;
• application for USN.

After registration, you need to collect permissions

• fire inspection;
• territorial administration of property.

Premises search, location requirements

You can locate a beauty salon in a large business center or on the first floor of a residential multi-storey building in a residential area, preferably from the side of the roadway.

Room requirements:

• at least two isolated rooms for a manicurist and a beautician;
• a spacious hall for hairdressing services at the rate of 2-3 seats;
• reception hall and waiting area;
• from 7 meters each workplace;
• availability of an additional room for staff recreation;
• hot and cold water, heating, good lighting.

Interior design

The development of interior design requires a special approach, since the interior plays, if not decisive, then an important role in the success of a business. good option will apply to special organizations to develop the concept of corporate identity and design of the premises.

The atmosphere inside the salon should be in harmony with the types of services offered by the institution. For example, if there is a Chinese massage in the price list, it is better to make an interior design in Chinese style.

Purchase of equipment and furniture

The style and functionality of the furniture must also meet the requirements of the beauty salon concept.

Below is an approximate list of technical equipment and interior items to get started.

No. p / p	Expenditure	Qty	Price	Total
	Hairdressing chair
	Chair stand
	Pedicure chair
	manicure table
	Armchair for the client
	Mirror
	Closet
	Massage table
	Chair
	Hanger
	reception desk
	hair washer
	Sterilizer with timer
	Sofa
	Lamp for manicure
	Beautician lamp
	Lacquer stand
	Trays
	Tools
	Consumables
	Total:

All equipment must comply with the standards established by the Ministry of Health of the Russian Federation, have a warranty period and permits.

Recruitment

The skill level of the masters ensures the retention of the base regular customers and the influx of new visitors, so it is recommended to pay staff recruitment great attention. The state depends on the level of the salon and the list of services provided, but, in any case, you will need

• two hairdressers;
• one manicure and pedicure master;
• one cosmetologist;
• two administrators;
• room cleaner.

Very often, the owner of a beauty salon takes over some of the functions, for example, replaces the administrator.

Beauty salon advertising and marketing

outdoor

The tastes of the public are constantly changing, new types of services appear or traditional ones are improved. All this makes it necessary to timely adjust marketing activities and update offers.

One of the most important in the beauty industry effective ways delivering information to the target audience is considered to be the placement of outdoor advertising on the streets of the city. For this are used:

• cabinets;
• advertising installations;
• displays;
• billboards;
• stretch marks;
• shields;
• prismatrons.

These structures can be placed everywhere - along the roadway, at bus stops, train stations, in parks, on the facades of houses.

Outdoor advertising complements television commercials. It covers a large audience and can have a very strong impact on the consumer. The most commonly used billboards are 3x6 meters or city-format light boxes.

Site creation

For a mid-level or premium class beauty salon, having a beautiful modern website is not just an advantage over competitors, but a prerequisite for a successful advertising campaign. Its creation must be entrusted to professionals.

On television and radio

As mentioned above, commercials work great in combination with outdoor advertising. Television has the widest communicative possibilities of conveying information to the consumer, providing both visual and sound effects. The disadvantage of this type of advertising is the high cost.

It will be much cheaper to place radio advertisements, but the degree of concentration of people's attention when listening to the radio is lower than when watching TV.

Other ways to attract customers

Additional means of attracting consumers include the distribution of leaflets, the placement of advertising blocks in local print media.

A good flow of customers can be provided by advertising on the Internet:

• mailing by e-mail;
• information in search engines (Yandex, Google);
• communication on the forums.

The optimal platform for promoting a beauty salon is social networks, especially Instagram, which has a huge visual impact on the target audience. This contributes

• the great popularity of the Instagram network among Internet users;
• the predominance of the female audience;
• easily digestible content;
• viral advertising;
• the ability to use the site from a mobile phone.

Great value for the advertising campaign in in social networks has the right selection of hashtags, original content tags. For example, #beauty salonMoscow, #manicurist. Hashtags should be popular, but limit the audience on a territorial basis.

Financial plan

Investments in business

To open a beauty studio, you will need the following investments:

Current expenses

Monthly expenses include

Income

Revenue part financial settlements is formed as follows:

No. p / p	Item of income	average cost	Qty	Total for a month
	Women's haircut
	Men's haircut
	Children's haircut
	Laying
	Hair coloring
	Hair highlights
	Hair toning
	Perm
	beard trim
	Eyebrow correction
	Eyebrow coloring
	Eyebrow tattoo
	Eyelash coloring
	eyelash extension
	Ear piercing
	Makeup services
	Classic face massage
	Hardware facial massage
	Face cleaning
	Moisturizing face mask
	Anti-aging face mask
	Paraffin face mask
	Facial waxing
	Leg epilation
	Epilation of the bikini area
	Classic manicure
	Hardware manicure
	French manicure
	Classic pedicure
	Hardware pedicure
	Hand skin care
	Foot care
	Nail extension
	TOTAL monthly income:

Profit calculation

At the declared level of income financial results about 571,150 rubles of profit is expected for the month.

Profitability and payback period of investments

If we divide the profit received by the monthly income, we get 38% profitability. The payback period of the initial investment will be 2-3 months.

The beauty salon business plan presented above allows us to conclude that this type of business has practically no serious risks and is available to almost every aspiring entrepreneur who is ready to invest in a new promising business.

♦ Initial investment: 1,225,000 rubles
♦ Payback period: 9 months
♦ Beauty salon profitability: 55%

Presentable appearance important to many people. They are ready to invest in special procedures, cosmetics, visits to specialists in order to maintain their beauty.

As you know, demand creates supply. Therefore, opening a company in the field of beauty has great potential and profitability.

As in any other serious business, the first step to success is to write beauty salon business plan.

Why open a beauty salon?

1. Such a business in the future can be developed into a whole network of salons.
   In this case, the name will start working for you, and new investors for the business may appear.
2. To get started, a minimum staff and a set of equipment will suffice.
3. For a beauty salon, it is not necessary to rent a large room.
   If there is enough space for 2-3 masters (7 sq.m. per workplace) - this is quite enough to start the full functioning of the company.
4. Business demonstrates high rates of development.
   After all, even in times of crisis, people try to allocate money for personal care.
5. The initial investment is relatively small.
   At the same time, competent adherence to the business plan will allow you to recoup them in 9-12 months.

Beauty Salon Business Plan: Planning

Project Summary

A business plan for a beauty salon begins with a summary of the future enterprise.

This is the shortest section of the plan, but no less important.

Introductory 5-6 sentences should briefly reveal the essence of the project and interest the reader.

In this paragraph, the entrepreneur describes in more detail the goals he has set for himself and with the help of what methods he plans to achieve the desired.

The first ones include:

• profit from the organization of a beauty salon;
• development turn-based strategy development;
• analysis and conclusions regarding the payback of the project.

The first of the goals is the main one, because all further steps of the entrepreneur are focused on opening a salon.

Company business plan information

This section of the business plan contains information about the name of the enterprise, its location, and work schedule.

The location of the salon is most advantageous on a street with a busy traffic of pedestrians and cars, with parking spaces.

An important condition for success is the absence of competing firms nearby.

The firm may be located inside a shopping center or office building. But in this case, special attention is paid to outdoor advertising, conspicuous signage and clear signs for visitors.

beauty salon marketing plan

In the "Marketing" section of the business plan, the place of the project in the service market is determined, strengths and presence of competitors.

V finished document An analysis and description of the following factors should be included:

1. Trends in the development of the beauty and services sector in the current conditions.
2. Analysis of how the location of the salon will affect the success of the salon.
3. Information about the client base: age, gender, income level, etc.
4. Analysis of the advertising campaign that will be undertaken during the opening of the salon and its promotion.
5. Information about competitors, their advantages, features.

At the moment, the decision to open a beauty salon demonstrates a high level of profitability.

With a competent approach to the placement of the company, as well as its promotion, there is every opportunity to obtain a constant stable flow of customers.

Target audience of the project

The largest part of clients of beauty salons in the current business plan is represented by women aged 25-34. However, in last years the segment represented by teenagers aged 14-18 is also growing.

Both girls and boys strive to put themselves in order, trying to minimize the manifestations of adolescence.

The average level of income of the target audience depends entirely on the type of salon. Obviously, VIP class establishments are mainly visited by people with an income of 50-80 thousand rubles. per month. At the same time, for visitors to economy-class firms, an income of 20-30 thousand rubles is typical. per person.

Salon advertising campaign

However, there are several options for an inexpensive but effective advertising campaign for the current business plan:

• Adding to maps.
  Many customers are looking for a salon on request a la "China-Gorod metro haircut."
  To get into the results of the issuance, usually you don’t even have to pay extra. So be sure to pay attention to these directories on a geographical basis!
• Gift certificates.
  You can’t even imagine how often people give each other pre-paid beauty salon services.
  This gift is considered necessary, universal, and often affordable. The introduction of this service will attract new customers to you.
• Advertising on the forums.
  The female part of the Internet space spends quite a lot of time on forums. And trusts the recommendations received there.
  If your services are recommended in one of the popular communities, expect a stream of new customers.
  The main thing is not to order the writing of laudatory odes that have nothing to do with reality. Then you will only secure a damaged reputation for yourself.
• Social networks.
  In the modern world, the development of a company without representation in social networks is almost impossible.
  For starters, you should create accounts on Vkontakte and Facebook. The rest of the chains increase brand awareness, but rarely have a significant impact on sales.

Project Services

To determine the list of necessary equipment, consumables and employees, you need to establish in the business plan a list of services that will be provided in the beauty salon.

1. Hair care: men's and women's haircuts, hair styling, wedding and evening hairstyles, hair care with special products and procedures.
2. Nail care: a full range of activities dedicated to pedicure and manicure.
3. Services of a cosmetologist.
4. Skin care: procedures using special cosmetics, massages. When expanding the list of services, this can include a solarium.

Salon staff

The organization of a beauty salon requires the following employees in the state:

• Administrator.
  Responsibilities include: taking orders, purchasing inventory, managing finances, coordinating the work of other team members.
• The hairdresser.
  Since women's haircuts are statistically more popular, it is necessary to hire two universal masters for the women's room and one for the men's.
• Masseur.
• Master of nail care.
  On the initial stage one person is enough.
  Subsequently, the staff may expand.
• Cosmetologist, who also performs the duties of a make-up artist.

The staff at the time of opening the salon will be seven people, with the exception of the head.
Job Responsibilities according to the Labor Code, shift schedule, salary - all these data must be displayed in the business plan.

Beauty salon business plan: implementation

“Those who want to become rich should think about the fact that they will have to spend much more time on work and much less time on passive recreation.”
Daniel Kahneman

Project Implementation Schedule

With the help of a project implementation plan, scheduled by months, business initiators can control the process of opening a salon on time.

For each stage, a responsible person is assigned and a description of the necessary actions is given.

1. The future owner of the salon registers as an entrepreneur, draws up a state of emergency, orders a seal.
   The necessary permits for work are also issued.
   The last item may take several months. For example, in order to obtain fire safety papers, the salon premises must already be repaired and brought into line with the standards.
2. Looking for a space for a beauty salon.
   This process can also take a long time, because the lion's share of success depends on the future location.
   Therefore, there is no need to rush.

1. Equipment for the work of craftsmen, a recreation area (TV, coffee machine) and an administrator's place (computer, printer, telephone, modem) are ordered.
   It is necessary to specify who and in what time frame will deliver the products.
2. The found premises are repaired by an invited team of specialists.
   You can decorate the interior on your own if the budget is limited, and it is not yet possible to invite a designer.
3. The search for employees for a beauty salon begins.
4. is running advertising campaign, which will continue for as long as the salon exists, and a budget will be allocated for this.
   Until the moment of reaching the break-even level, financing should be especially active.

1. Purchased equipment is installed and connected.
   The finishing touches are being added to the interior design.
2. The staff, if necessary, is instructed (fire safety, first aid) and trained in additional skills.
3. The beauty salon is ready to open.

Cost of opening a beauty salon

To calculate indicators for such an important section as " Beauty salon business plan: finance”, use indicators of similar organizations and data on the cost of the most common services.

№	Name	Price, rub.)
1.	Documentation	10 000
2.	Decoration of the guest area:	200 000
	Rack	-
	Sofa	-
	Table	-
	Armchair	-
	TV set	-
	Hanger	-
3.	Barbers' room: women's and men's	365 000
4.	Manicurist's place	100 000
5.	Place for masseur	125 000
6.	Place for beautician	425 000

In total, the opening costs will amount to at least 1,225,000 rubles.

P.S. This does not include the cost of the premises, which are included in the "Monthly expenses: rent" section. In the case of buying premises, the costs will be much higher.

Beauty salon business plan: financial section

Monthly expenses

Every month, the owner will spend at least 218,000 rubles to maintain the work of the salon and its development.

Based on the amounts given in the business plan, it is possible to calculate the expected profit and the rate of return on the project.

what to consider when opening a beauty salon -

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Revenue and payback of a beauty salon

For inclusion in beauty salon business plan In the section describing the payback of the project, it is important to indicate the estimated monthly income.

For this business the nature of seasonality.

The peak of clients falls at the end of spring, when clients want to renew themselves, meet the warmth with beautiful and well-groomed. In the summer, there is a noticeable decline in demand for services due to vacations and a decrease in incomes of the population. The next peak falls on the pre-New Year period for obvious reasons.

On average, one hairdresser serves 10-12 clients per day.

With an average cost of a service of 300 rubles and the presence of three masters in the staff, the income from haircuts and styling per month will be:

3*10*600 = 18,000 rubles a day, 18,000*30 = 540,000 rubles.

According to the same scheme, income from the work of a nail care master, cosmetologist and masseur is calculated.

A manicure and pedicure master brings about 105,000 rubles a month. Cosmetologist - 72,000 rubles, and massage master - 81,000 rubles.

The total income for the month according to the business plan will be: 798,000 rubles.

Monthly expenses are deducted from this amount. Based on these figures, the payback period of the project can be calculated. It will be 7-9 months.

Opening a beauty salon is not as difficult as it might seem at first glance.

The most important and decisive step from which an entrepreneur's path to success begins is. This document does not just allow you to receive investments or a loan from a bank. First of all, he helps the initiator of the project to outline a plan for the development of the enterprise.

A business plan should not just be drawn up and put aside. You need to constantly return to it in order to control: is your beauty salon developing in the right direction?

If you invest time and effort into the process, success will not be long in coming!

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The first year of operation for a beauty salon is crucial. At this stage, a team, reputation is formed, and the main and most large investments. 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, speaking in simple words, compose short description 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):

• View 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 submitting a business plan potential investors or to obtain a loan, this part also indicates the amount of the required investment, 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 cabin class the target audience can be formed from clients who choose masters exclusively, according to qualitative assessment, and in-line, giving preference to 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 are medium and higher education, regular work and family. Such a target audience is committed to traditions (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 others price categories, districts, 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, strong and weaknesses, determines what possible benefits you can use in your business:

• Competitive price- knowing the cost of services in other salons, you can 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.
• The new ones are safer and effective types 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 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 complete list services, you can make a list of 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 cost household chemicals, disposable tools and materials (towels, slippers, hats, peignoirs), stationery - $ 600 per month.

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 standards business planning (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:

• The proximity of transport infrastructure (the presence of nearby metro stations, railway stations and busy stops is 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;
• Development of adjacent 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 legal form of a beauty salon is the use of status individual entrepreneur using a simplified taxation system (15% income minus expenses). In addition to registration 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. Compound 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 maintaining accounting records and timely submission of accounting and tax reporting- 20 thousand rubles a 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%;
• Manicure and pedicure specialist - 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 highlights is to purchase 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 beauty parlor, you will need a beauty 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, a chair, 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 total cost- 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
TV set	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 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 inventory cosmetics.

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 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.

Costs

All costs can be divided into two groups:

• fixed costs;
• variable costs.

Salon fixed costs include:

Variable costs include:

• Wage 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 46% will consist of labor costs, 23% of the cost of renting premises, as well as payment utilities, phone and internet, by 19% from the cost of purchasing the necessary materials, by 5% from depreciation, 3% from business expenses and 2% from 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 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 sum Money, 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 cash flows from investing, operating and financial activities organizations.

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 reduced to current moment time, the amount of income that the investor expects to receive after the 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 NPV 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 preferred).

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.

Main disadvantage 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) 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 competition in the market of new trends in the beauty industry is to constantly participate in thematic exhibitions and master classes.