Cafe business plan: an example with calculations. Open a cafe from scratch: a sample business plan with calculations

Currently, opening a restaurant is a profitable and promising business. There are a number of reasons for this. First, most people want to have a good time in a good environment after work or on weekends. Secondly, due to the acceleration of the pace of urban life, most people are more likely to use catering services. Third, there is a constant increase in food consumption. Thus, the payback period is 17 months, the break-even point is 3 months.

To launch a restaurant, you need to hire 34 employees, as well as rent a space of 900 m2. The restaurant should be located in the central districts of the city or near large shopping and business centers. Most of the target audience is concentrated in these areas.

The total number of visitors per year is 27,500 people, and 2,292 people per month. The largest number of visitors falls on weekends - 65%, on weekdays - 35%. In addition to the general menu, business lunches are offered to visitors during the daytime. Restaurant working hours: on weekdays from 11:00 to 24:00, on weekends from 12:00 to 03:00. The total number of seats is 40 people.

Thus, with a high demand for restaurant services, as well as profitability, the project shows good performance indicators:

Opening investments - 6 820 000 rubles

Average monthly profit - 412 000 rubles

Payback period - 17 months

Break even - 3 months

Return on sales - 16%

2. Description of the business, product or service

Most people today want to find a good place to eat and relax. The main reason for this is that the pace of life is accelerating and there is practically no opportunity for urban residents to cook at home. I also want to relax after a working day. The best place for this is a catering establishment, namely a restaurant.

The minimum area of ​​the city's population should be in the range from 200,000 to 250,000. The area of ​​the rented premises is 900 m2. The room includes a kitchen, a warehouse for storing products, a main hall, a private room, a small hall for receiving guests. You need to rent a room for a restaurant near the business center and shopping center, as well as on large avenues of the city.

The rented space needs to be renovated. After renovation, production equipment and furniture can already be placed.

As the restaurant develops, you can add a breakfast menu.

When opening from the equipment you will need:

• Kitchen and specialized refrigeration equipment
• Cash terminals
• Computers
• Printers
• Music and lighting equipment
• Dishes
• Armchairs
• Tables

You will also need to purchase decorative items to decorate the hall, for example, tablecloths, small candlesticks and other interior items.

Another important aspect is the search for suppliers of products and alcoholic beverages. Be sure to check suppliers for certificates of conformity, as well as the freshness of each shipment.

Be sure to think over the menu and bar list of the restaurant. When compiling a menu, rely on local consumption and preferences. The most profitable and win-win menu will be European cuisine. The bar menu must be drawn up by a professional bartender.

When choosing a room, be sure to audit the ventilation, air conditioning and water supply systems for compliance with GOSTs. These factors are one of the key ones, since when conducting inspections, government services carefully check these systems.

In addition, to comply with other requirements, be sure to review the following regulatory framework:

• Federal Law "On Trade"
• Federal Law "On the use of cash register equipment (KKT)"
• Resolutions of the Government of the Russian Federation
• Civil Code (Civil Code) of the Russian Federation

All the requirements specified in these laws will help you to achieve a high quality of service, which will help you quickly gain a good reputation and receive constant profit.

3. Description of the sales market

The key factor showing the success of a restaurant is its occupancy and the number of regular guests.

To achieve these goals, it is necessary to accurately define the target audience, as well as offer a high quality service.

The audience of the restaurant is employees of the nearest business centers and shopping centers, families, as well as businessmen. Clients' age ranges from 18 to 70 years old.

Thus, the pricing and menu of the restaurant must be thought out based on these parameters.

Prices in the restaurant are average. In addition to the common room, guests are offered separate rooms for banquets and private dinners.

As a result of the growing popularity of the restaurant, start conducting culinary master classes, invite different speakers to discuss various topics and music performers.

Be sure to create a loyalty system for your restaurant. This will allow you to track the number of regular customers and the growth of occupancy.

4. Sales and Marketing

5. Production plan

6. Organizational structure

For the successful operation of the restaurant, the following personnel will be required:

• Manager
• Administrators (3 people)
• Bartender (3 people)
• Waiters (12 people)
• Chef
• Cook (6 people)
• Cleaning lady (4 persons)
• Dishwashers (3 persons)
• Procurement Specialist

Thus, a staff of 34 people will be required to start the restaurant.

The position of restaurant manager should be occupied by an employee. Its main task is to maintain the stable operation of the restaurant, work with various authorities during inspections. The duties of the administrator include coordinating the operational work of the restaurant, resolving issues in the hall with the guests of the restaurant.

The chef is responsible for the operation of the kitchen, compiling and updating the menu, assessing the quality of incoming products. The chefs are subordinate to the chef and carry out his instructions. The purchasing specialist is responsible for finding suppliers, finding and updating equipment. He interacts with the chef and manager.

The rest of the staff works on a shift schedule.

Tab. Wage fund, rub.

Fixed costs	Salary	The number of employees	Sum
Manager
Administrator
Waiter
Chef
Cleaning woman
dishwasher

• Description of the cafe
• Marketing plan
• Step-by-step plan for opening a cafe
• Step-by-step plan for opening a cafe
• Calendar plan
• Business plan content
• 4 ready-made catering business plans you can download right now
  • • • Related business ideas:

Typical business plan for opening a small rural cafe to receive government support (grant). On the example of the Ulyanovsk region. The names of settlements and streets are taken conditionally.

The goal of the project is to create a cafe, which will be located in the center of Novoselki, Melekessky district, Ulyanovsk region, at a distance of 10 kilometers from the city of Dimitrovgrad. This project is planned to be implemented in the form of an individual entrepreneur to reduce taxation and simplify financial reporting. The initiator of the project is the individual entrepreneur Ivan Ivanovich.

Which taxation system to choose

Throughout the entire period of the project implementation, a new one for Russian legislation will be used. taxation system- patent. Such a taxation system reduces the tax burden, allows you to maintain a sufficiently high level of wages, while paying a minimum tax levy, in comparison with other taxation systems.

The cafe is planned to be created to provide the population and guests of the village with quality services in the field of catering and the sale of related products, as well as services for holding celebrations and other events in the cafe for people with an average income.

The created enterprise is equipped with new production equipment, furniture, other assets, including at the expense of the entrepreneur's own funds and subsidies (grants) to start-up small businesses from the budget of the Ulyanovsk region to start their own business. The total cost of the project is estimated at 720,000 rubles. The entrepreneur invests 58% of his own funds for the implementation of the project, and plans to attract 42% in the form of a subsidy. The budgetary payback period of the project is 36 months. The total payback period of the invested funds is 24 months. In the Ulyanovsk region, public catering is one of the priority sectors of small business development. The absence of such forms of activity on the territory of a rural settlement automatically makes it very, very capable of subsistence.

The main competitive advantage of the project implementation on the territory of the village. Upper Melekess, which includes 5 settlements with a population of about 5000 people, is the lack of catering facilities and is located on the federal highway Dimitrovgrad-Kazan. This will allow attracting additional customers from among those passing along the highway. All this makes this project very feasible for implementation.

Registration and accounting

• Open IP for free without leaving your home (online)
• How to easily keep accounting and submit reports via the Internet without a staff of accountants, using an online service

Description of the cafe

The cafe will be located in the administrative center of Novoselki settlement. The federal highway Dimitrovgrad-Kazan passes through the village of Novoselki, which will allow attracting additional customers from the number of long-distance truck drivers passing along this highway.

The opening of the cafe is expected with a capacity of 30 seats. A mid-priced café aimed mainly at middle-income visitors. Additionally, festive events will be organized for holding all-Russian holidays, proms, corporate evenings, weddings (read in more detail how to make money on organizing weddings). It is also assumed the possibility of holding funeral dinners, as one of the services of this public catering point. To finance the project, it is planned to receive a subsidy (grant) for the development of their own business, allocated from the budget of the Ulyanovsk region in the amount of 300,000.0 rubles, as well as invest their own funds in the amount of 420,000.0 rubles. The funds, which are planned to be received in the form of a grant, are planned to be used in full for the purchase of equipment, i.e. fixed assets with which the activity will be carried out.

To organize the production process, it is proposed to conclude a lease agreement for premises free of charge. The premises are located at the address: Ulyanovsk region, Melekessky district, p. Novoselki, st. Lenin. At the moment, such an agreement has already been concluded, the implementation of the project is possible.

What equipment is needed for a cafe

• technological equipment (stoves, ovens, microwave ovens, refrigerators, cutting tools, dishes);
• furniture;
• to make repairs in the premises of the cafe.

Indicators of social and economic results of the project

1. Registration of a new small business entity on the territory of the Melekessky region;

2. Development of the village infrastructure in the direction of public catering;

3. Creation of 5 new jobs;

4. The receipt of tax payments into the budgetary system of the Russian Federation for three years will amount to more than 300,000 (three hundred thousand) rubles.

To start the activity, it is planned to create 5 new jobs to service the activities of the public catering center.

Planned staffing table

P / p No.	Name	Quantity, (people)
1	Cook	1
2	Auxiliary worker	1
3	Security guard	1
4	Bartender	1
5	Administrator	1
Total		5

Description of products and services of the cafe

According to the plan, the assortment of cafes will include:

• first and second courses;
• cold and hot drinks;
• salads;
• ice cream, cocktails;
• desserts, pastries;
• fresh juice.

During the daytime, the cafe will mainly serve the villagers who work on the territory of the settlement. It has already been indicated above that the number of such people will grow along with the growth in the number of business entities. And also, the cafe will serve drivers passing along the federal highway Dimitrovgrad - Kazan and their passengers who need an inexpensive, tasty and hearty lunch. In the evening, mainly young people will be visitors, who will make appointments in our cafe.

A wide range of dishes is planned in our cafe. The variety of dishes on the menu will satisfy the most demanding customers and everyone will be able to choose something to their liking. Planned assortment of dishes:

1. Salads - 9 types (olivier, meat, vegetable, fresh cabbage, vinaigrette, carrot salad, caesar, mimosa, cheese);

2. Snacks - 6 types (cheese and sausage cuts, vegetable cuts, etc.);

3. First courses - 5 types (soup, borscht, pickle, hodgepodge, okroshka);

4. Hot meat dishes - 6 types (dumplings, manti, cutlets, meatballs, fried meat, chicken legs);

5. Side dishes for meat - 5 types (boiled and fried potatoes, french fries, rice, spaghetti in mushroom sauce);

6. Desserts - 12 types;

7. Drinks - more than 40 types.

In the future, the range of dishes is planned to be expanded.

Marketing plan

In order to promote the services of our cafe, we will need to prepare a colorful sign that will attract customers, which will also indicate the benefits of eating in our cafe. For example, "Business lunch for 100 rubles." It is also planned to place information about our cafe in newspapers and message boards (for example, on the AVITO free bulletin board), various databases, including telephone directories. To make and install a billboard on the Dimitrovgrad - Kazan highway. For regular customers, it will be possible to provide discount cards that will become an additional incentive to have lunch or dinner with us. Reasonable cost of services will allow the population of the village to hold various festive events in our cafe.

Due to the absence of similar cafes on the territory of Novoselki, there will be no competition at all. The main difficulty will be when receiving orders for holidays and parties. In order to transfer this kind of holidays from the home environment to our cafe, it will be necessary to establish a positive image of our cafe. New cafes are unlikely to appear. Currently, there are no projects to open cafes or canteens on the territory of Novoselki.

This project provides for the creation of an enterprise that should fill the currently empty niche in the public catering market in this rural settlement. In case of successful implementation of the project, a place for rest and food for citizens will be created on the territory of the village, which can give a positive impetus to the development of the territory, provide the necessary food for the enterprises under construction in the settlement and nearby territories.

Step-by-step plan for opening a cafe

The first step in the implementation of a business plan for opening a cafe will be conclusion of a lease agreement... At the moment, such an agreement has already been concluded. This will be followed by the development of design and repair of the premises, its further design.

What equipment to choose for a cafe

The following equipment is required for the cafe:

• plates;
• ovens;
• production tables;
• sinks;
• tables and chairs;
• dishes;
• bar counter;
• hangers;
• music center and TV.

It is worth noting that it is better to purchase equipment for cooking food of good quality and at an affordable price. A contractor has already been found to conclude a contract for the supply of equipment, whose office is located in the city of Ulyanovsk. The list of necessary equipment, prices and delivery procedure has been agreed upon.

The next step is to design the menu. Immediately, we draw your attention to the fact that visitors will be offered a wide choice, and everyone can satisfy their culinary desires in our establishment.

The selection of personnel is planned to be carried out before the opening of the cafe.

The number of staff and salaries are presented in the following table:

P / p No.	Position	Quantity, (people)	Salary per month	Salary per year
1	Cook	1	8000	96 000
2	auxiliary worker	1	6000	72 000
3	bartender	1	8000	96 000
4	security guard	1	7000	84 000
5	administrator	1	8000	96 000
TOTAL		5	37000	444 000

Step-by-step plan for opening a cafe

• conclude a lease agreement for premises free of charge;
• purchase the equipment necessary for organizing the production process;
• make repairs and additional equipment of the premises;
• buy furniture;
• to produce recruitment;
• obtain permission to provide services in the field of public catering;
• conclude an agreement for the supply of raw materials and consumables.

The amount of revenue from the provision of services in our cafe will depend on the season and the month. On average, for the billing period (5 years), the proceeds will be 183,500 rubles. per month. Costs will also depend on these factors. The costs include the costs of purchasing raw materials, wages, paying taxes and fees to the Pension Fund of the Russian Federation, transportation costs, electricity and will average 151,500 rubles for the calculation period.

Calendar plan

The main objectives of the enterprise, with the aim of starting a profitable activity, are:

1. Carry out organizational measures to conclude a lease agreement for the premises on a gratuitous basis, located at the address: Melekessky district, p. Novoselki, st. Lenin;
2. Conclude contracts for the purchase and installation of the necessary equipment. For this, it is planned to spend 300,000 rubles received in the form of grant support for start-up entrepreneurs and 14,950 rubles of its own funds;
3. Purchase the necessary furniture to carry out activities. At this stage, 120,000 rubles are needed, which are planned to be spent at their own expense;
4. Carry out repair work to the premises;
5. Obtain the necessary permits to start activities;
6. Conclude contracts for the supply of raw materials.

The list of the main stages of the Cafe project implementation and the need for financial resources for their implementation

P / p No.	Name of the project stage	start date	expiration date	Stage cost
1	conclusion of a lease agreement	01.08.12	10.08.12
2	purchase of equipment	September	October	314950
3	buying furniture	September	October	120000
4	decoration of the room	September	October	285050
5	obtaining permits	September	October
6	conclusion of contracts for the supply of raw materials, products		October
7	Beginning of work		November
TOTAL				720000

It is assumed that the cafe will reach the planned sales volume in the second month of work in all positions, except for the organization of set meals, for which the planned volumes will be reached in the fifth month, and for celebrations, for which this period is 6 months. This is due to the fact that reaching the targets for organizing set meals and holding celebrations requires building reputation and fame (forming consumer habits).

How much money does it take to open a cafe

The cost of this project is 720,000 rubles, of which:

• subsidy (financial assistance) - 300,000 rubles in the form of a grant from the regional budget;
• personal funds - 420,000 rubles.

The amount of 300,000 rubles in the form of a grant from the regional budget and 14,950 rubles of own funds is planned to be spent on the purchase of equipment necessary to start the cafe and 14,950 rubles of own funds:

P / p No.	Name	Quantity	Price
1	Meat grinder	1	22700
2	Cutlery counter	1	17800
3	Cold appetizer counter	1	46800
4	Bain-marie for first courses	1	30700
5	Checkout booth	1	22000
6	Bain Marie for main courses	1	41700
7	Refrigerating cabinet	1	25600
8	Washing bath	1	4350
9	Production table	1	3950
10	Electric stove	1	32100
11	Roasting cabinet	1	40600
12	Deep fryer	1	6600
13	Rack	1	6050
14	Chest Freezer	1	14000
	TOTAL		314950

Own funds are planned to be directed to:

1. purchase of furniture, household appliances - 120,000 rubles:

• tables - 8 * 1500 = 12000 rubles;
• chairs - 32 * 600 = 19200 rubles;
• music center - 1 * 15,000 = 15,000 rubles;
• TV - 1 * 30,000 = 30,000 rubles;
• microwave oven 1 * 5000 = 5000 rubles;
• juicer 1 * 5000 = 5000 rubles;
• dishes - 33,800 rubles.

2.Repairing the premises - 285,050 rubles:

• ceiling and wall decoration;
• laying linoleum;
• lighting installation;
• roof repair.

For tax purposes, a simplified patent-based system was chosen. Article 346.25.1 of the Tax Code - Features of the application of the simplified taxation system by individual entrepreneurs on the basis of a patent (introduced by Federal Law No. 101-FZ of July 21, 2005).

Insurance premiums to the Pension Fund of the Russian Federation and the Mandatory Medical Insurance Funds for employees for the month will be 12654 rubles, with the payment of a total rate of 34.2% of the wages fund. Fund for payment of labor per month 37,000 rubles:

- Contribution to the Pension Fund 37000 * 26% = 9620.0

- Contribution to FFOMS 37000 * 3.1% = 1147.0

- Contribution to TFOMI 37000 * 2% = 740.0

- Contributions to the Social Insurance Fund 37000 * 3.1% = 1147.0

The amount of personal income tax paid for employees per month will be: 37,000 * 13% = 4,810 rubles.

Insurance contributions to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Funds for employees for the year will be 151,848 rubles, with the payment of a total rate of 34.2% of the wages fund. Fund for wages and salaries for the year 444,000 rubles:

- Contribution to the Pension Fund 444000 * 26% = 115,440.0

- Contribution to FFOMS 444000 * 3.1% = 13764.0

- Contribution to TFOMI 444000 * 2% = 8880.0

- Contributions to the Social Insurance Fund 444000 * 3.1% = 13764.0

Personal income tax paid for employees per year will be 444,000 * 13% = 57,720 rubles.

For the billing period (5 years), insurance contributions to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Funds for employees will be:

- Contribution to the Pension Fund 444000 * 5 * 26% = 577200.0

- Contribution to FFOMS 444000 * 5 * 3.1% = 68820.0

- Contribution to TFOMI 444000 * 5 * 2% = 44400.0

- Contributions to the Social Insurance Fund 444000 * 5 * 3.1% = 68820.0

Personal income tax paid for employees for 5 years will be 444,000 * 5 * 13% = 288,600 rubles.

Also, entrepreneurs pay for themselves insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds in the amount determined based on the cost of the insurance year.

The cost of the insurance year is determined as the product of the minimum wage (minimum wage) established at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the corresponding state non-budgetary fund, increased by 12 times.

Thus, insurance premiums for the planned year will be:

- Contribution to the Pension Fund 4330 * 12 * 26% = 13509.6

- Contribution to FFOMS 4330 * 12 * 3.1% = 1610.76

- Contribution to TFOMI 4330 * 12 * 2% = 1039.2

- The total burden of insurance payments for the year will be 16,159.56 rubles. For five years, 16159.59 * 5 = 80797 rubles 95 kopecks will be paid.

This project will pay off in 3 years from the date of the start of activities.

1. Confidentiality 2. Summary 3. Stages of the project 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions

How to increase your chances of success even before the start of the project

Before making a final decision on which direction to choose in the field of public catering, we suggest that you pay attention to other business decisions. It is better to invest a little time and a small amount of money now in detailed research of this niche than to regret a missed opportunity or a hasty decision later.

Which OKVED to choose for business registration

• 30 - restaurants and cafes: production, sale directly at the place of production, sale of drinks, provision of food in railway cars and ships, sale of food outside of enterprises;
• 63 - sale of food products through special machines;
• 40 - activity of bars;
• 52 - delivery of food products for public catering.

What documents are needed to open a business

To open a cafe, you will need to register an entrepreneurial activity, which is carried out at the location of the future cafe. There is no choice of legal organizational form when starting a catering business. When registering a small cafe, it is best to give preference to an individual entrepreneur. You also need to have:

• Business lease agreement;
• SES permit, which is issued by Rospotrebnadzor;
• Fire Inspection Permit;
• Permission from the local administration to open a cafe in a specific location;
• The approved program of production control of the cafe;
• Service contracts for cafes, which are concluded with utilities and other services for garbage collection, air conditioner maintenance, disinfection, etc.

You may also need contracts for dry cleaning of accessories that are involved in serving visitors: tablecloths, napkins, uniforms. The most difficult thing to draw up a package of documents will be in Rospotrebnadzor, which will require compliance with SNiPs. The easiest way is to open a cafe and legalize activities in the premises where there was previously a catering point, in a shopping center.

Do I need permission to open a farm

When opening a cafe, you may need additional permission for:

What you need to know about government support for small businesses in the Russian Federation

How to get a subsidy for small business development and ...

What is a grant and how can an entrepreneur get a grant ...

Chat bot marketing: is it possible to get good income, ...

Approximate data:

• Initial costs - about 5,000,000 rubles.
• Payback period - 2.5 - 3 years.
• 50 seats, area - 180 m².

This business plan, like all others in the section, contains calculations of average prices, which may differ in your case. Therefore, we recommend that you make calculations for your business individually.

In this article, we have drawn up a detailed restaurant business plan with detailed calculations.

The relevance of investments in the project

We have already touched on part of this issue in the article about. Perhaps even those who do not go to restaurants and do not live in hotels have heard about the difficult situation in the Russian hospitality market. First, the industry was hit by the ban on smoking, and then the general economic situation in the country became, to put it mildly, not ideal.

So is it worth investing in a restaurant now and won't such investments become deliberately unprofitable? Let's turn to the numbers.

According to RBC, the number of visitors to catering establishments in 2010-14 was 107.5 million people. The value of the market during this period increased by 74.1% and reached an impressive figure of 727.8 billion rubles.

Serious numbers. However, aspiring entrepreneurs may have objections - the indicators are taken for "well-fed", pre-crisis years, the dynamics of the next years may be negative.

According to the same source, in 2015-19, the market will grow by 11.6% annually. And by 2019 it will reach 1261 billion rubles.

The growth is expected due to several factors:

• Decrease in the cost of renting commercial real estate (as a result of a decrease in demand)
• Adapting customers and the market to new prices and smoking bans
• Insufficient market saturation (the number of restaurants per thousand population even in Moscow is 4 times lower than Western European norms)
• "Survival" of effective players

The last point is worth paying special attention to. In the restaurant market, you can make money in almost any economic situation. The conditions are the same as in other areas of entrepreneurship - competent planning, market knowledge and regular monitoring.

The main milestones and features of opening a viable restaurant are outlined in this article by the company's specialists. "MAPLE".

Where to begin? Format selection

“Restaurant” is a rather capacious concept. The essence of the business is the same - to feed people for money, forgive me for such a simplification. But there are many ways, types, directions of restaurant business! And the size of the investment, the payback period, and the amount of labor expended depend on the chosen format.

Let us dwell on the "basic" formats of catering establishments that have prospects in the Russian market.

Fine Dining

Premium class with all its attributes. According to GOST, such establishments are classified as "luxury". Fine Dining restaurants offer expensive (in every sense) interior, exclusive cuisine and serving, elite drinks. The average bill is appropriate - before the crisis it cost 2,000 rubles or more to dine without alcohol in such a restaurant. Note that we are not talking about one-of-a-kind "stars" like "Turandot" or "Pushkin", but about good, well-made, but mass restaurants.

At first glance, where did the clients get the money for such a luxury? But statistics show that premium restaurants are still doing well. Only those visitors who visited expensive establishments for the sake of "dust in the eyes" left. The backbone, for which visiting Fine Dining is a way of life, did not feel the influences of the crisis and did not change their habits.

Casual Dining

A concept that combines premium service and cuisine with accessibility to a mass segment of customers. For a reasonable price, the guest receives a well-developed design, a competently composed menu (most often multi-product), and professional service.

Embodying and making a restaurant of this format a plus is not an easy task.

Opening a high-class establishment with an average check of 500-1500 rubles is risky, but promising. Casual Dining grew rapidly in Russia before the crisis, but now it is a format with no room for error. Many underdeveloped establishments have closed. But those who have managed to optimize procurement, technological processes and work with clients - they collect the cream. The middle class (which, judging by the polls, has not yet felt the crisis either) wants to get a certain level of comfort for a reasonable price. So there will be demand for Casual Dining.

Fast Casual

As they like to write in numerous reviews, this is a "transitional" format between Casual Dining and Fast F Restaurants of this type tried to take the best from their "parents":

• Waiter service, high-quality interior and an extended menu from the segment of democratic restaurants
• Maximum speed of service and low prices from the fast food segment.

There is another reason for the emergence of Fast Casual - the "bullying" that the media and adherents of a healthy lifestyle staged for fast food. Yes, it worked - public opinion does not perceive fast food in the best light. And even the big fast food players are gradually moving into Fast Casual. Ethnic directions are popular in this segment - Japanese, Mediterranean, East Slavic cuisine.

Fast Casual can be opened in a small area and using a factory kitchen. This approach will reduce the initial investment and payback time. If there is no desire (or opportunity) to work on the concept yourself, choose one of the. Fortunately, there are enough of them on the market.

Fast food

It seems that it does not need an introduction . Fast food enterprises, which appeared initially overseas, have long ago staked out their share of the market in Russia. Having gone from exotic novelty to everyday reality, fast food has become an attractive investment. Especially now, when the habit of eating outside the home has been formed, and the income of the population is falling.

Institutions of "superior" formats are leaving Fast food - there are lower costs and more customers. Fast food includes not only single-product projects offering burgers, chicken or noodles, but also canteens, many of which opened in 2015.

The advantages of choosing Fast food as a business model are minimal costs, the ability to work at the food court, and the flexibility of the concept. For the sake of fairness, we note that they began to consider fast food a restaurant with the filing of marketers from the well-known American corporation.

The description of promising formats can be completed with the thought of Anton Tabakov, an actor and a recognized Moscow restaurateur. In his opinion, the main problem of domestic restaurants is in false landmarks. The spirit of the institutions of the Gilyarovsky era, which were the standard of the national catering culture, was lost. In his place came "dust in the eyes", the restaurant has become not a place to eat, but a way to boast of wealth.

Now the restaurant culture is recovering. And entrepreneurs who make an establishment "for food" have the right to count on success.

Concept

This concept means a kind of "road map" of an entrepreneur who launches a project in the field of HoReCa (Hotel, Restaurant, Cafe). The concept is, if not a step-by-step instruction, then certainly a set of guidelines that will help a restaurateur meet deadlines and launch an establishment without unnecessary problems.

It is necessary to create a technical specification for each aspect of the restaurant's operation:

Positioning - the choice of one of the formats of the catering establishment:

• Idea and theme - what exactly do you offer guests (pan-Asian restaurant, futuristic project, pancake)
• Service method
• Unique selling proposition (the difference between the project and its analogues)
• Determining the target audience

Technological solutions:

• Requirements for premises and location
• Requirements for communication systems (electricity, plumbing, ventilation)
• Zoning of the dining room and kitchen

Assortment policy:

• Main menu
• Wine and bar cards
• Seasonal menu

Design:

• Design project of the interior, facade and adjacent territory (if necessary)
• Corporate identity (brand book)
• Furniture fittings

Price policy:

• Work with providers
• Basic, seasonal and promotional pricing

Marketing policy:

• Programs for launching a project to the market and subsequent promotion
• PR events
• Loyalty programs
• Targeted events for different groups of visitors

Concept work begins after analyzing the market, demand and competitors. The data obtained will allow already in theory to test the concept for viability and assess the development prospects.

A clearly structured action plan allows you not only to track the stages of work. Thanks to the concept, it is possible to coordinate the work of all employed specialists and reduce costs.

Business plan

If drafting a restaurant concept gives the entrepreneur an understanding of what exactly to do, then a business plan answers the questions of how much it will cost and when it will pay off. It is clear that it is impossible to achieve absolute accuracy - the state of the market changes, costs appear (or disappear). But one hundred percent "hit" is not required, the task of the business plan is to present a detailed financial picture of the project.

This document can be drawn up for yourself, for investors and partners, or for credit institutions. The detail and completeness of the document depends on this, incrementally.

Here we give the average figures for Moscow. It is clear that the calculations are individual for each region and even for each project. To get the numbers for your conditions, it is enough to replace our values ​​with the actual information.

The main blocks of a business plan

1. Financing the project

Capital can consist of equity, borrowed and mixed funds. Shares of the budget are indicated as a percentage.

1. Lending terms

The item is filled in if you take a loan from a bank or other credit institutions.

1. Premises costs

The status of the premises (rent, ownership, other options), the costs of creating engineering and technological projects, and repairs are indicated here.

For a restaurant with 50 seats and an area of ​​180 m², the budget would be as follows:

Premises for rent

The nearest Moscow region - 20,000 rubles per m² per year. The amount is 3,600,000 rubles per year.

Area of ​​the third transport ring - 50,000 rubles per m² per year. The amount is 9,000,000 per year.

Center of Moscow - 100,000 rubles per square meter per year. The amount is 18,000,000 per year.

Engineering design

Architectural project necessary for construction work or reconstruction. The document includes:

• Explanatory note
• Floor plans
• The incisions
• Arrangement of partitions, windows and doors
• Fastening equipment and pipelines
• Insulation of enclosing structures
• Premises finishing list
• Consumption of materials

Cost - 300 rubles per square meter. The amount is 54,000 rubles.

Ventilation and air conditioning design is important not only for creating comfortable climatic conditions (although this is important). During the processing of products, a large amount of odors, sometimes fumes, smoke and other contaminants, are released into the air. Powerful air conditioning systems are a matter of personnel safety. And, of course, no extraneous odors should enter the dining room.

The document includes:

• SRO admission to work on the preparation of project documentation
• Explanatory note indicating the calculated parameters by air in the Premises
• General ventilation system plan indicating the design parameters of the air on the ventilation grilles
• Axonometric diagram of the general ventilation system
• Plan and axonometric diagram of technological ventilation (if provided)
• Air conditioning system plan indicating the locations of the refrigeration supply and drainage pipelines, as well as the piping of air conditioners

The cost is 200 rubles per square meter. The amount is 36,000 rubles.

Water supply and sewerage design is necessary for two purposes. The first is the compliance of the water with the hygienic standards established in the region. The second is to ensure the smooth operation of the water supply and sewerage system in the kitchen. Obviously, a restaurant consumes significantly more water than an administrative building, and even more so a domestic building (you can calculate it according to SNiP 2.04.01-85 *). Communications must withstand the load.

The document includes:

• SRO admission to work on the preparation of project documentation
• Explanatory note indicating the calculated parameters for water consumption
• List of drawings and reference documents
• Plan of the Premises with the arrangement of technological equipment and places for supplying water and sewerage
• Axonometric diagram of pipelines HV and GW
• Axonometric diagram of the industrial sewage pipeline
• Scheme of metering unit for consumption of cold water and hot water
• Specification of equipment and materials

The cost is 140 rubles per square meter. The amount is 25,200 rubles.

Power supply design... Modern catering establishments use a large amount of equipment powered by electricity. Moreover, both from 220 V and from 380 V. The project of reliable wiring, capable of working with high loads, should be created only by professionals.

The document includes:

• SRO admission to work on the preparation of project documentation
• Explanatory note
• List of drawings and reference documents
• Single-line electrical diagram of the lead-in switchboard indicating the group number and brand of the lead-in cable (according to the electrical design of the Basic Building)
• Board wiring diagram
• Lighting network plans (indicating group numbers, brand and cable cross-section)
• Power and outlet network plan (indicating group numbers, brand and cable cross-section)
• Schematic diagram of electrical control (in the case of using automatic control circuits)
• Layout of cable communications with an indication of the installation locations of the junction boxes
• Specification of equipment and materials

The cost is 180 rubles per square meter. The amount is 32,400 rubles.

Total cost of engineering design- 147 600 rubles.

Technological design

This is the creation of an optimal arrangement of equipment in the room and the development of plans for linking equipment to communication networks.

The cost is 200 rubles per square meter. The amount is 36,000 rubles.

When ordering a set of equipment from the company "MAPLE" you get technological design free of charge.

Design

If cafes or themed pubs can sometimes create a visual design on their own, then restaurant projects should turn to the services of professionals.

Turnkey design is:

• Development of a design solution within the concept
• Creation of 3D-visualization of the project
• Selection of materials and furniture equipment, arrangement
• Facade design
• Designer supervision of the implementation

An important aspect - even if you fully rely on the professionalism of the hired designers, you should conduct regular approvals and participate in the process to a reasonable extent.

A "complete set" of design will cost 1200 rubles per square meter. The amount is 216,000 rubles.

If funds allow, it is worth ordering a brand book - then all advertising materials will be made in a single concept.

Room decoration

Actually, the embodiment of the design project. Prices are for the work of qualified builders. Medium-level finishing (more complicated than cosmetic, but not VIP yet) will cost 7,000 rubles excluding materials.

The amount is 1,260,000 rubles.

Equipment

Modern restaurant equipment is a separate industry in the hospitality industry, a kind of "state within a state". Full-fledged scientific departments work for leading manufacturers, creating not only more advanced technology, but also fundamentally new ways of processing products.

When choosing equipment, it is worth contacting professionals, otherwise there is a risk of "overshooting". Too powerful and expensive equipment will pay off for years, and cheap models will not cope with the load. In both cases, the restaurateur will incur losses.

Below is the equipment of the restaurant with 50 seats with classic cuisine.

Heating equipment:

• Combi oven TECNOEKA EVOLUTION EKF 711 E UD - 214 307 rubles
• Electric stove EPK-47ZhSh four-burner with oven - 70 600 rubles
• Pizza oven GAM MD1 - 37 961 rubles
• Induction cooker UN-3,5KC-1 desktop VOK - 16 971 rubles
• Frying surface (contact processing apparatus) AKO-80N - 55,500 rubles
• Rice cooker ERGO CFXB 50-70x - 3 366 rubles
• Boiler ERGO KSY-30 - 11 169 rubles

Refrigeration equipment:

• Refrigeration cabinet POLAIR ШХ-1,4 (CM114-S) - 51 210 rubles
• Freezing cabinet POLAIR ШН-0.7 - 51,543 rubles
• Refrigerated table HICOLD GN 11 / TN - 78 530 rubles
• Ice maker ICEMATIC E21 W - 57 622 rubles
• Vertical confectionery showcase with rotation HICOLD VRC 350 RI - 108 190 rubles

• Mixer KITCHEN AID 5KSM150PSEWH - 60,990 rubles
• Mixer ROBOT COUPE Mini MP 190 Combi - 37 384 rubles
• Meat grinder FAMA TS 22 (FTS 117UT) - 57 093 rubles
• Slicer "Convito" HBS-220JS - 20,043 rubles
• Vegetable cutter ROBOT COUPE CL30 Bistro - 65 121 rubles
• A set of cutting discs for ROBOT COUPE CL30 Bistro - 24 278 rubles

Bar equipment:

• Juicer QUAMAR T94 for citrus fruits - 34 634 rubles
• FUTURMAT Rimini A / 1 coffee machine - 156 653 rubles

Technological equipment:

• 2 single-section washing baths VM 1/630 - 16 788 rubles
• Two-section washing bath VM 2/630 - 17 017 rubles
• 2 tables of industrial wall-mounted SRP 1200/600 / SRPTs E - 13 510 rubles
• 2 tables of workers of the island СРЦ 1200/600 / СРЦЦ Э - 12 540 rubles
• 4 racks with continuous shelves SK 1200/400 - 45,060 rubles
• 2 wall-mounted hoods MVO-0.8 МСВ - 24,724 rubles
• 2 umbrellas for exhaust air cooling zones 12 * 10 - 31,504 rubles
• 4 shelves of wall-mounted solid PC 600/300 - 9 544 rubles
• Island table for waste collection SPS-111/900 - 8 674 rubles

Kitchen utensils and utensils - gastronorm containers, pans, pots, pots, cutting boards, baking dishes, ladles, colanders, spoons, etc. The cost is 73,500 rubles.

Chef knives - 31,176 rubles

Serving items - 114 106 rubles

Glass and porcelain dishes, cutlery - 213,960 rubles

Furniture for a restaurant for 50 seats (including a waiter's station) - 762,725 rubles

Thus, all the equipment of the restaurant will cost 2,600,000 rubles.

registration

Obtaining permits and registering a business is a stage that can drink more blood than all the others combined. And not because of excessive complexity, but because of not the most operational work of all kinds of services and authorities.

For the organization of a restaurant, the form (limited liability company) will be optimal.

Firstly, the founders of a legal entity, unlike an individual entrepreneur, are liable only in the amount of the authorized capital. Business has risks, and it is worth protecting yourself from possible failure.

Second, an LLC can hire and appoint a CEO as it sees fit. This moment will be important if the business starts to expand.

Of the minuses of LLC - rather complicated reporting, which is better to outsource. Or hire an accountant.

To register a legal entity, you will need:

Minutes of the meeting of founders, which confirms the creation of the LLC

Registration certificate

TIN assignment certificate

Extract from the Unified Register (, EGRIP)

Rosstat information letter on OKVED codes:

• 55.30 Activities of restaurants and cafes
• 55.40 Bar activities
• 55.52 Supply of catering products. This includes the activities of public catering enterprises for the production of public catering products, their delivery
• If the restaurant is supposed to have billiards or karaoke, add the appropriate codes from the classifier (for example, 92.72)

Certificates of registration with the MHIF, FSS, Pension Fund

Bank account opening agreement

Confirmation of registration of KKT (cash register equipment)

Staffing table

Order on the appointment of the head, chief accountant, cashier-operator

Audit trail and complaint book

For premises:

• Proof of the right to use the premises (lease agreement or certificate of ownership)
• BTI passport with floor plans and explication
• Engineering projects (see above)
• Conclusions on projects issued by GAPU and MVK
• Evacuation plan and fire instructions
• Signaling service contract

Permissions:

• Production and technical control plan agreed with SES
• Certificate of passing examinations for compliance with sanitary standards
• Conclusion of the Ministry of Emergency Situations on fire safety
• SES conclusion on the availability of the necessary equipment and premises
• Sanitary passports of the facility and vehicles
• Alcohol trade license
• Hygienic conclusion on raw materials and ready meals from Rospotrebnadzor
• Staff medical examination results

Object maintenance contracts:

• Removal and disposal of solid waste and biological waste
• Contract for deratization, disinfection and disinsection
• Ventilation system cleaning contract
• Workwear washing contract
• Contract for the removal and disposal of fluorescent lamps

And these are only general documents that do not take into account the legislation of a particular region. As practice shows, it is easier to order registration and collection of permits for specialized companies.

Taxation

Most regional restaurateurs prefer to work on UTII (unified imputed income tax). But this taxation system does not work for Moscow. In addition, there is a limit on the area - up to 150 m².

For the example of a business plan we have chosen, it is more suitable.

Conditions for the transition:

• Up to 100 employees
• Annual income up to 60 million rubles
• You cannot have branches and representative offices (for a starting project, this item is unimportant)
• You can not use the simplified tax system if the participation in the LLC of other organizations is more than 25%
• Submission of an application for the transition to the simplified tax system within 30 days from the date of registration

Tax rate

Enterprises on the simplified tax system do not pay VAT, income taxes and property taxes. Instead, it introduces one quarterly tax. You can pay it according to one of two calculation schemes - from income or from the difference between income and expenses. In the first case, 6% is deducted, in the second - 15%. Regional authorities can change rates at their discretion, you can find out the exact values ​​in the region where the restaurant is opened.

Staff

The issue of personnel for the hospitality industry in Russia is quite acute. If bartenders and cooks are trained, albeit "piece", then finding a qualified waiter is a real problem. For the most part, the waiters are part-time youth. Those who remain in the industry eventually move into managers and managers, recruiting newcomers again. And so in a circle. Suffice it to say that in the 90s, there were 25 educational institutions in Moscow that graduated professional waiters. Now there are 2 of them.

A fully-fledged and qualified staff is formed in two ways:

• You can “grow” your own specialists from scratch
• Or "outbid" the right people from competitors (however, they can later be outbid from you too)

The staff of the restaurant includes:

• Director. Estimated salary - from 70,000 rubles
• Chef. Estimated salary - from 70,000 rubles
• 2 sous-chefs. Estimated salary - from 50,000 rubles
• 4 station wagon chefs. Estimated salary - from 40,000 rubles
• 2 hall managers. Estimated salary - from 35,000 rubles
• 6 waiters. Estimated salary - from 25,000 rubles
• 2 bartenders. Estimated salary - from 30,000 rubles
• Forwarding driver. Estimated salary - from 35,000 rubles
• Storekeeper. Estimated salary - from 35,000 rubles
• 2 cleaning ladies. Estimated salary - from 20,000 rubles
• 2 dishwashers. Estimated salary - from 20,000 rubles

The higher and administrative staffs work on a five-day basis. Kitchen, service and stewarding on a 2/2 schedule.

Total monthly salary costs: 830,000 rubles.

Margin and profitability

The costs of a restaurant conditionally consist of three items - rent, wages and the cost of food.

The first two types of expenses are conditionally constant. But you can work with the cost of dishes - just due to the competent ratio of the margin to the cost of the product, the profit of the institution is formed.

The restaurateur approaches this stage with an already developed menu. There is no universal formula for determining the markup. There is a tendency that the markup is the smallest for hot food (100-250%), for soups and coffee - the highest (500-1000%). But the cost of each dish is calculated separately.

Things to consider:

- Solvency of the target audience. As mentioned above, restaurant formats can vary dramatically. How much are your customers willing to give for a particular dish? Market research of the area in which you work will help to establish this. The resulting parameter is called the "perceived price" - the maximum price at which guests will buy the product in the planned quantity.

- Competition. Advertising and even high quality dishes, alas, will not work if the restaurant around the corner offers a similar (albeit only by name) dish for a third cheaper. You will have to focus on the market. This rule does not apply to exclusive offers.

- Foodcost- the percentage of the cost of the dish and its selling price. What part of the money you earned did you spend before serving the dish? Acceptable rates for a restaurant are 25-40%. It is not necessary to calculate the costs of the product according to the flow charts, but the actual consumption. It will include spoilage, compliments to guests, and staff food.

- Margin- that is, the profit from each dish in rubles. Do you have enough total profit?

- Turnover. The restaurant has "top" positions that are in the greatest demand. The nationwide love for the Caesar salad, for example, has long been known. The margins for such dishes can be reduced and profit can be gained through large sales.

The chef should be directly involved in pricing, since the theoretical calculations have significant discrepancies with the real process of working in the kitchen.

Average restaurant profitability, according to Forbes, is 15%. With indicators of 20-25%, the project can be considered successful. 10% profitability is a risk zone.

Summary

Let's summarize. To open your own restaurant (50 seats, area - 180 m²) you will need:

Lump sum- for engineering and technological design, repair, design, purchase of equipment and inventory: 4,259,600 rubles.

The amount is given without taking into account the cost of registration, the latter can be found in the controlling authorities of your region.

Regularly- 830,000 rubles a month for salaries, 9,000,000 rubles a year for renting premises in the Moscow TTK area.

Plus, purchases of groceries will go, this figure entirely depends on the restaurant's menu.

The average payback period for a Casual Dining restaurant is 2.5-3 years.

And finally advice. Opening a restaurant on your own, relying only on information from the Internet, is extremely risky, and even more so if this is your first establishment. The help of specialists with real work experience in HoReCa will be invaluable. Company experts "MAPLE" provide business support at every stage of its construction. Their participation in the project will significantly increase your chances of success.

Approximate data:

• Initial costs - about 3,500,000 rubles.
• The payback period is 12-15 months.
• 30 seats, area - 145 m², region - Moscow.

This business plan, like all others in the section, contains calculations of average prices, which may differ in your case. Therefore, we recommend that you make calculations for your business individually.

In this article, we have compiled a detailed business plan for the cafe with calculations.

The cafe market in Russia and the relevance of investments

Considering the state of affairs in the cafe segment, one should start not with numbers and statistics, but with a change in the mentality of Russians. The culture of breakfast (and, in general, eating out) "outside the home" does not have even two decades. The first coffee shop meeting the "classic" criteria of its format was opened in St. Petersburg only in 1994. Since then, every year (except for the post-crisis 2009) the segment has grown, gradually formed a "Western European" way of life and in 2010 already occupied 13% of the market in value terms.

There is one more specific difference in Russia. The concepts of "coffee" and "cafe" in our country are not too connected. We are a "tea" country and in terms of coffee consumption (kilogram of beans per person) we rank at the end of the third, beginning of the fourth decade. Therefore, the owners of the cafe, in addition to the main product, include alcohol in the menu (in most cases, draft beer), cold and hot dishes. This is how the domestic cafe differs from its "classic" counterparts.

Well, now to the numbers. From 2010 to 2015, the market in question showed 15% growth, the average check increased by 61.4%. In small towns, establishments were still a place of recreation; in megacities, corporate culture played into the hands of restaurateurs - they go to cafes for business lunches, or order food to the office.

According to RBC forecasts, the growth in the value of the catering market will continue and in the next 5 years will reach RUB 1,261 billion. The cafe segment will become one of the most progressive.

Growth points for a restaurateur who is going to launch a project now:

• An actively developing consumer culture.
• Adjustment of rental rates in favor of reduction.
• A wide range of formats that are in demand among a solvent audience.
• Opportunity to draw away some of the visitors from restaurants in times of crisis.
• Insufficient market saturation - according to research by Rosstat in Russia, there is one food point for 930 people. In Europe, there are three times more establishments, in the USA - 6.

KLEN experts will tell you about how an efficiently operating cafe is being built.

Where to begin? Format selection

A cafe is a catering format that gives the greatest "creative freedom" to the chef, manager and owner. There is no such clear framework as in a restaurant, the system of organizing the work itself is more flexible, and the investment is much less. All this allows you to quickly respond to changes in market conditions and use ad hoc decisions. The cafe is easier to tolerate failures of promotions and offers, again because of their low cost.

But a number of basic formats (that is, standardized business schemes) can be distinguished.

• Street food- street one-product fast food, designed for a "snack" on the go. In the Street food format, there is an unwritten rule - the customer must be able to hold the product with one hand. Both stationary and mobile solutions are presented on the market. The former include pavilions with several tables located in places with good traffic. The second is a new word in the Russian food industry. Bicycle cafes, cafe trailers and food trucks do not wait for the visitor, but they themselves go to him. This solution is a kitchen on wheels capable of both producing and marketing a product. Three- and four-wheeled bicycles, minibuses, and auto trucks are used. The average check is around 150 rubles.

• Fast Food- the “fast food” format with which many people associate cafes in principle. They can be either single-product (based on a basic dish - burgers or pizza), and multi-product. As a rule, they work in a self-service format. The cooking processes are simplified and automated as much as possible, semi-finished products and blanks from the kitchen factory are actively used. The average check is 200 rubles.

• Quick Restoran Service - also belong to the format of "fast" food establishments. They offer a wide menu, however, inferior to the restaurant one in the assortment. In the technological processes of the kitchen, semi-finished products of a high degree of readiness are used - this is the guarantee of the declared speed. The average check is 300 rubles.

• Fast Casual- in establishments of this type, the guest can both eat and spend time. Cafes of the above-mentioned "fast" formats are designed for high table turnover; only teenagers will sit in them for a long time. Fast Casual offers comfort and sophisticated interiors, often a bar menu. The format is closest to the generally accepted understanding of the term "cafe". The average check is around 600 rubles.

Speaking about cafe formats, it is necessary to take into account not only the financial aspects of the business, but also the principle of service organization. It is based on the so-called frame - a stereotypical model of consumer behavior. What and how the guest will do in your establishment.

In addition to cafes with waiters (“order-dish-invoice” frame, ie “a la carte”), there are:

• Food court- a well-known food court. This space for catering establishments (usually Fast Food) is usually located in shopping centers. The advantages of this approach are the absence of costs for attracting visitors (there is already huge traffic here), and the disadvantages are in the competitors with whom you are side by side in the literal sense of the word. Often, several catering establishments have a single dining room, so you can save on renting space.

• Free flow- establishments built on the principle of "separate islands". In the cafe hall there is an open kitchen and stands with food categories (first, salads, hot dishes, coffee or beer). The principle is to give the client maximum freedom of choice. The visitor himself decides on the dishes and the table, there is no need to wait for the order. Free access helps to reduce the staff. The advantage of the free flow idea is also that the format is suitable for different social strata - you can expand your potential audience.

• Antikafe is a relatively new format developed in Russia. We mention it solely for educational purposes and to realize pride in domestic restaurateurs - now anti-cafes are collecting good press in London and overseas. This idea has nothing to do with a standard cafe, and its business plan is radically different. In an anti-cafe (time-cafe), visitors pay not for meals, but for the time spent. Tea, coffee, sweets and Wi-Fi are free.

In this text, we will take as a basis a cafe with waiter service and European cuisine. Unusual business models are worked out individually.

Concept

If the format can be called a scheme, the mechanism of the restaurant business, then the concept is its shell, appearance, packaging. At the same time, it is she who describes the details and stages of work on the creation of a catering establishment.

The standard structure of the concept of your own cafe:

Market research:

• The general state of the market in the selected region (it will become clear whether people will be able to pay at all)
• Existing directions of the restaurant market (which format is already earning, which is becoming fashionable)
• The main players - which network and author institutions are already open in the region? Information will help you differentiate yourself from competitors.
• Loyalty sampling - will potential customers like your idea?
• The format and type of organization of the catering establishment. What is described in paragraph 2.

Idea and positioning of the cafe:

• Determining the target audience
• Cafe theme
• Service method
• Features and advantages in comparison with establishments working for the same target audience
• Restaurant related product

Technological solutions (can be expressed in the form of technical specifications):

• Space requirements (including optimal locations)
• Engineering and architectural requirements
• Division of space (zoning)
• Other criteria for choosing a room (parking, proximity to the shopping center)

Menu development (in the optimal version - with technological maps):

• List of main menu dishes
• Business lunches and other time promotions
• Banquet offers (if applicable)
• Seasonal solutions
• Bar, cocktail and wine lists

Design and identity:

• Design and interior design for the dining room and technology area
• Decoration of the facade and the surrounding area (if any)
• Signboard and outdoor advertising
• Brandbook
• Professional furniture for catering

Pricing:

• Control system for purchasing products and working with suppliers (largely determines the cost of dishes)
• Determination of food cost and margin for each dish (a separate section below is devoted to this)

Marketing

• Communication channels
• Access to the market
• Loyalty programs
• Situational marketing (at this stage, you can schedule promotions dedicated to the holidays)

It is worth mentioning one more opportunity offered to restaurateurs by the modern HoReCa market. We are talking about a franchise - a compensated right to use a trademark, developments and solutions of any major brand.

That is, you can sign an agreement with one of the federal chains and open an institution under their brand. In this case, the developed format, concept, business plan, identity, marketing, technological plan of equipment, recipe of dishes are provided. But you will not be able to make your own adjustments - you have to work within a strictly established framework. In addition, in most cases, one-time and monthly payments are made in favor of the franchisor.

Business plan

For an example of calculations, let's take a cafe with 30 seats with a full production cycle. The recommended area for establishments of this kind is 145 m², the region is Moscow.

Main items of expenditure

Premises for rent

We are talking specifically about renting, since buying your own real estate in the capital region will increase the opening budget several times. For the sake of fairness, it should be said that a cafe in its own premises will be appreciated much more expensive when sold.

• The nearest Moscow region - 20,000 rubles per m² per year. The amount is 2,900,000 rubles per year.
• Area of ​​the third transport ring - 50,000 rubles per m² per year. The amount is 7,250,000 per year.
• Center of Moscow - 100,000 rubles per square meter per year. The amount is 14.5 million per year.

Design

This includes creating an indoor environment, engineering infrastructure and technological solutions for the kitchen. It is more profitable to order design in a comprehensive manner and from specialized companies, because for this type of work, an SRO permit is required.

Engineering design- in simple terms, this is bringing the building itself and its communications in line with the requirements of your institution and legislation.

The following types of work are included:

Architectural design for buildings in which it is necessary to carry out reconstruction, construction work or deep redevelopment. The project includes sections, windows, doors and partitions, plans for each floor, piping fixings, bills of finishes and material consumption.

The architectural solution costs 300 rubles per m². The amount for our cafe is 43,500 rubles.

Ventilation and air conditioning project in public buildings and structures it is needed to create safe and comfortable climatic conditions. Research is carried out both for the dining room and for the cafe kitchen. Moreover, when designing a technological zone, it is necessary to take into account the specifics of the work - during cooking, steam, soot, fumes and other contaminants appear. Powerful ventilation will create the right working conditions for your staff.

As part of the design, plans, axonometric diagrams of technological and general ventilation, air conditioning systems, lists of drawings and reference documents, an explanatory note, specification of materials and equipment are prepared.

Ventilation and air conditioning design will cost 200 rubles per square meter. The amount for our cafe is 29,000 rubles.

Water supply and sewerage project considers the issues of providing enterprises with clean water and, at the same time, solves the problem of removing dirty water. It seems that it is unnecessary to talk about the importance of a well-functioning water supply system in a catering establishment. The norms for the pressure and water temperature are specified in SNiP 2.04.01-85 *.

As part of the design, axonometric diagrams of cold water, hot water and sewerage pipelines, a diagram of a unit with water meters, a floor plan with the arrangement of equipment and communication points, a list of drawings and reference documents, a specification of equipment and materials are being prepared.

Water supply and sewerage design will cost 140 rubles per square meter. The amount for our cafe is 20,300 rubles.

Power supply project will allow you to use professional restaurant equipment in the cafe kitchen. You will need a voltage of 220 and 380 V.

As part of the design, plans are being prepared for the power and socket network, cabling (indicating the junction boxes), plans for the lighting network, wiring diagram and single-line diagram of the switchboard, list of drawings, specification of equipment and materials.

Power supply design will cost 180 rubles per square meter. The amount for our cafe is 26,100 rubles.

Total cost of complete engineering design- 118 900 rubles

Technological design creates a diagram of the arrangement of equipment connections in your kitchen. It is better to entrust this stage not only to engineers, but to engineers from HoReCa.

The cost is 200 rubles per square meter. The amount is 29,000 rubles.

This money can be saved by partnering with a major supplier. For example, when ordering equipment from the company " MAPLE»You get technological design free of charge.

Design

Establishments "for their own", open for the soul and not designed to earn money, can be formed on their own. Sometimes you get very interesting options.

But for a cafe that makes a profit, you need the work of a specialist. After all, design implies not only the visual embodiment of the idea, it should provide for the maximum number of seats in the available area, the size of the aisles, the arrangement of tables relative to the waiters' stations.

The work of a professional restaurant designer is structured as follows:

• Development of a design solution within the concept
• Creation of 3D-visualization of the project
• Selection of materials and furniture equipment, arrangement
• Facade design
• Architectural supervision over the implementation of the project

A full-fledged design with a facade will cost 1200 rubles per square meter. The amount is 174,000 rubles.

Room decoration

Cases when it is possible to find a room that suits a cafe can be counted on one hand. Repair will have to be done, the only difference will be in its complexity.

• Cosmetic repairs will cost 1,500 rubles per m², in total - 217,500
• High-quality overhaul costs 7,000 rubles per m², total cost - 1,015,000
• Elite finishing (VIP-design) - 15,000 rubles per m², cost - 2,175,000

Equipment

Calculation for an establishment for 30 seats.

Heating equipment:

• Combi oven TECNOEKA EVOLUTION EKF 711 E UD - 214 307 rubles
• Electric stove PE-0.48M four-burner with a cabinet - 40,920 rubles
• Induction cooker UN-3,5KC-1 desktop VOK - 16 971 rubles
• Frying surface (contact grill) ERGO VEG-836 smooth / grooved - 13 650 rubles
• Pizza oven GAM MD1 - 37 961 rubles
• Rice cooker ERGO CFXB 50-70x - 3,080 rubles
• Boiler ERGO KSY-30 jellied type - 10 220 rubles

Refrigeration equipment:

• Refrigeration cabinet ARIADA R1400M - 53,920 rubles
• Freezing cabinet ARIADA R750L - 68 121 rubles
• Refrigerated table HICOLD GN 11 / TN - 59 990 rubles
• Ice maker ICEMATIC E21 W - 57 622 rubles
• Vertical confectionery showcase HICOLD VRC 350 - 92 450 rubles

• Mixer KITCHEN AID 5KSM150PSEWH - 60,990 rubles
• Mixer ROBOT COUPE Mini MP 190 Combi - 37 384 rubles
• Meat grinder "Convito" HM-22A - 39 130 rubles
• Slicer "Convito" HBS-220JS - 18 340 rubles
• Vegetable cutter "Convito" HLC-300 with a set of knives - 50 820 rubles
• Glass washing machine (dishwasher) MACH MB / 9235 - 72 444 rubles

Bar equipment:

• Saeco Syntia Cappuccino coffee machine - 73 750 rubles
• Bar mixer BL-015 - 8 750 rubles
• Juicer ERGO MK-8000 - 10 360 rubles

Technological equipment:

• 2 single-section washing baths VM 1/5 e - 7816 rubles
• Two-section washing bathtub VM 2/5 ots - 7 598 rubles
• 2 production wall tables - 8 734 rubles
• 2 tables of workers of the island SPO 9/6 sc - 7 902 rubles
• 4 racks with continuous shelves SK 1200/500 - 59,284 rubles
• 2 umbrellas for exhaust SGP 10 * 8 - 19,692 rubles
• 2 hoods for exhaust air ZVO 12 * 10 - 31,504 rubles
• 4 solid wall shelves PN 6/4 - 6 636 rubles
• Island table for waste collection SPS-111/900 - 8 674 rubles

Kitchen utensils and utensils - gastronorm containers for cooking and storing food, pans, pots and pans, cutting boards, ladles, graters, etc. The total cost is 45,545 rubles.

• Chef knives (4 items) - 17 253 rubles
• Serving items - 38,460 rubles
• Porcelain dishes - 59 420 rubles
• Cutlery - 15 099 rubles
• Glassware - 23 280 rubles
• Furniture for guests (30 seats) and staff - 191,014 rubles

The total cost of equipping a cafe - 1,589,091 rubles

Equipment data is given on the basis of ready-made projects of the company " MAPLE". The price can be reduced due to discounts.

registration

The optimal form of work in public catering will be. At least for cafes selling alcohol. A significant plus is the minimum size of the authorized capital (this is what the entrepreneur risks in case of bankruptcy) - 10,000 rubles.

List of documents. Required for registration:

1. Registration certificate
2. TIN assignment certificate
3. Extract from the Unified Register (, EGRIP)
4. Rosstat information letter on OKVED codes:
   55.30 Activities of restaurants and cafes
   55.40 Bar activities
   55.52 Supply of catering products. This includes the activities of public catering enterprises for the production of public catering products, their delivery
   If additional services are expected in the cafe, you can choose from the classifier (for example, 92.72)
5. Certificates of registration with the MHIF, FSS, Pension Fund
6. Bank account opening agreement
7. Confirmation of registration of KKT (cash register equipment)
8. Order on the appointment of the head, chief accountant, cashier-operator
9. Audit trail and complaint book

For premises:

1. Proof of the right to use the premises (lease agreement or certificate of ownership)
2. BTI passport with floor plans and explication
3. Engineering projects (see above)
4. Conclusions on projects issued by GAPU and MVK
5. Evacuation plan and fire instructions
6. Signaling service contract

Permissions:

1. Production and technical control plan agreed with SES
2. Certificate of passing examinations for compliance with sanitary standards
3. Conclusion of the Ministry of Emergency Situations on fire safety
4. SES conclusion on the availability of the necessary equipment and premises
5. Sanitary passports of the facility and vehicles
6. Alcohol trade license
7. Hygienic conclusion on raw materials and ready meals from Rospotrebnadzor
8. Staff medical examination results

Object maintenance contracts:

1. Removal and disposal of solid waste and biological waste
2. Contract for deratization, disinfection and disinsection
3. Ventilation system cleaning contract
4. Workwear washing contract
5. Contract for the removal and disposal of fluorescent lamps

The best way out for a starting entrepreneur is to order the preparation and approval of documents from specialized companies. This will save both nerves and time.

Tax

Restaurateurs from the regions should take a closer look at UTII - a unified tax on imputed income. If, unlike Moscow and some regions, it is valid for you.

UTII exempts from paying tax on property, profit, income of individuals (for individual entrepreneurs).

The essence of the tax is that you need to pay on the basis of a certain basic profitability set by the state for a particular type of activity. For catering, landmarks are the area of ​​the hall or the number of people in the state. The calculation is based on regional and deflator coefficients. 15% of the estimated baseline return is paid.

But, as already mentioned, UTII does not work in Moscow. Therefore, it will be a priority. To switch to it you need:

1. Have up to 100 employees
2. Have an annual income not exceeding RUB 60 million
3. Do not open branches
4. The participation of other companies in the capital of an LLC should not exceed 25%

You can submit an application within 30 days from the date of registration.

The tax rate for the simplified tax system is calculated in two ways:

• You deduct 6% from income
• You deduct 15% from the difference between income and expenses

VAT, income taxes and property taxes are not paid under the simplified taxation system.

Staff

The format of the cafe in most cases allows staffing the staff without any problems. The director, administrator and chefs should be highly qualified specialists. From waiters and bartenders, in contrast to the restaurant, there is less demand here. The desire to work, friendliness and initial communication skills are enough. The rest is obtained through instruction and practice.

The staff of the restaurant includes:

• Director. Estimated salary - from 70,000 rubles
• Chef. Estimated salary - from 70,000 rubles
• 2 station wagon chefs. Estimated salary - from 40,000 rubles
• 2 hall managers. Estimated salary - from 35,000 rubles
• 4 waiters. Estimated salary - from 25,000 rubles
• 2 bartenders. Estimated salary - from 30,000 rubles
• Forwarding driver. Estimated salary - from 35,000 rubles
• Storekeeper. Estimated salary - from 35,000 rubles
• 2 cleaning ladies. Estimated salary - from 15,000 rubles
• 2 dishwashers. Estimated salary - from 15,000 rubles

Higher and administrative staffs work for five days. Kitchen, service and stewarding on a 2/2 schedule.

Total monthly salary costs: 580,000 rubles.

Profitability and return on investment

At the stage of developing the menu, the chef draws up technological maps and determines the food cost of the dish - its cost as a percentage of the selling price. In cafes and bars, this indicator is in the region of 12-16% (on average). At the same stage, a margin is formed - a mark-up, which will be the restaurateur's profit.

A cafe or bar is easier to recoup than a restaurant. There is less investment, a simpler format and a less demanding client. People come to cafes to spend time in a company, often not attaching importance to trifles.

It is quite risky to give an average profitability and time to payback in the case of a cafe. Fresh bars can get 300% profit margins, and pizza margins start at 500%. It all depends on the format and organization of the process.

The formula for calculating profitability looks like this:

P = PR / (OPAm + OAm)

• Р - actually, profitability
• PR - profit for the period
• OPAav - the average cost of main production assets for the period
• ОАср - the average cost of current assets for the period

Practice shows that typical private cafes pay off in 12-15 months. It is quite possible to be guided by this result.

An aspiring restaurateur has an opportunity to increase his chances of success and “survive” the most difficult first year. Contact the company for expert support. MAPLE”, Its specialists have opened 1200 establishments throughout Russia. This experience will certainly come in handy.

* Calculations are based on average data for Russia

1.Resume of the project

The goal of the project is to open a fast food establishment in the business center of the city with a population of 400 thousand people. The activity of the enterprise will be aimed at providing catering services for people with an average income level.

The project will be based on such a popular product in Russia as pancakes. In the pancake cafe, visitors will be offered pancakes of various tastes both as main and as dessert dishes, as well as various hot and cold drinks. The advantage of the project is the development of a poorly covered niche in the catering sector. In the city, you can mainly find fast food like hamburgers, hot dogs, pizza and other things, but such a product as pancakes is practically not presented. The products of the pancake cafe will not cost more than the burgers familiar to the townspeople, while the taste qualities will not be inferior to and surpass the products of competitors.

Investments in the "Pancake Cafe" project will amount to 1,254,000 rubles. Own funds will be used as a source of investment. The payback period is planned to be reached for 5 months of work.

2.Description of the industry and the company

The pancake cafe is a new project in the city catering market. Fast food establishments in the city are mainly represented by pavilion-type establishments engaged in small trade in hot dogs, pies, donuts and other things, as well as fast food restaurants, the products of which are hamburgers, pizza, and so on. At the same time, such a traditional product for our country as pancakes is practically an uncovered niche. Pancakes are present in two restaurants of Russian cuisine and in some cafes of the city as one of the dishes on the menu. However, the potential of pancakes as fast food does not seem to be revealed, which is clearly demonstrated by the experience of other cities in the country, where there are whole chains of pancake cafes. Thus, the goal of the project is to fill this gap in the fast food market.

The advantages of the project, in addition to the absence of direct competitors, include the simplicity of making pancakes. To do this, chefs do not need to study long or have special talents. In turn, the client does not have to wait long for orders to be completed - pancakes are prepared within a couple of minutes. Given the variety of types of pancakes and excellent taste, this product will undoubtedly find its regular customers. At the same time, as a plus, it is worth noting the low cost of producing pancakes, due to which you can set a high margin of up to 300%. So, in the short term of the project is the creation of a competitive catering establishment, consistently making a profit and having regular customers. In the long term, it is planned to open several catering points and create a network of pancake cafes in the city.

The organizational and legal form of activity is a limited liability company. The simplified tax system was chosen as the taxation system (simplified system, the object of taxation is 6% income). OKVED classifier code - 53.30 Activities of restaurants and cafes.

3. Description of services

The main difference between the cafe-pancake house and many catering establishments will be that the pancakes will be baked in the presence of the client on special pancake machines. The visitor will be able to see firsthand that the chefs are making a new pancake, and not reheating the old one, while adding exclusively natural fresh products and observing hygiene during cooking. After cooking, the pancake will be packed in special paper packaging. Thanks to this, if desired, the finished product can be consumed both in a cafe and in the office or on the go, without fear of getting dirty or getting burned.

The products will be targeted at middle-income buyers. The assortment of the pancake house will include pancakes served as main courses and as a dessert. A savory menu will include hearty pancakes for those who are very hungry and light pancakes for those who are not very hungry. Also, customers will be able to purchase salads, hot or soft drinks. The list of products is given in Table. 1.

Table 1. Product range

	Name	Description		Cost, rub.
	Pancake Grill		Pancake with grilled chicken (hearty)
	Pancake Meat		Pancake with pork meat (hearty)
	Pancake Marine		Pancake with seafood (hearty)
	Pancake with cheese		Pancake with cheese (light)
	Pancake with sausage		Pancake with sausage (light)
	Pancake with salami		Pancake with salami (light)
			Salads (3 types), 100 g.
	Pancake caramel		Pancake with caramel filling
	Pancake strawberry		Pancake with strawberry filling
	Currant pancake		Pancake with currant filling
	Pancake apple		Pancake apple
	Fruit juice		Fruit juice (6 types), 0.3 l
	Sparkling water		Carbonated water, 0.3 l.
	Black tea		Black tea, 0.2 l
	Green tea		Green tea, 0.2 l
			Coffee (espresso, americano)

The provision of the described services will not require licensing, however, catering activities will require coordination with Rospotrebnadzor and the fire inspectorate (Gospozhnadzor).

4.Sales and Marketing

In the area chosen for the opening of a pancake cafe, there is a pronounced need for catering establishments. The district has a large number of office buildings, banks, small firms, whose employees have breakfast, lunch and dinner somewhere every day. However, the existing establishments do not fully satisfy the need not only for fast, but also for delicious traditional food, such as pancakes.

The concept of promoting a pancake house on the market will be based on a set of actions aimed at an effective pricing and assortment policy, a high level of service. The assortment of cafes will be adapted to different taste preferences of customers, different wallets and even different degrees of customer hunger. The pricing policy will be formed on the basis of the demand and prices of competitive catering establishments.

Among the competitors of the pancake cafe are four catering establishments located in the vicinity of the planned location. It should be noted that none of the customers offers such products as pancakes, so the niche is free. Table. 2, we analyzed the main indicators of competitors, as well as their advantages and disadvantages.

Table 2. Main indicators of competitors of a pancake cafe

Index	Competitor 1	Competitor 2	Competitor 3	Competitor 4
	Fast food cafe 70 sq. m.	pavilion 4 sq. m.	Restaurant 300 sq. m.	Cafe-dumplings 40 sq. meters
Schedule	Daily, from 9.00-19.00	Mon-Fri from 8.30-17.00	Daily, from 10.00-22.00	Mon. –Sat. 9.00-18.00
Range	Wide (burgers, ice cream, cocktails)	narrow (shawarma, hot dogs, drinks)	Wide (first, second courses, desserts, several types of cuisines)	medium (dumplings, dumplings, drinks)
Price level
Service level
Advantages	the ability to accommodate visitors, delicious food	quick cooking	Delicious food, large room, waiters	Possibility to accommodate visitors
disadvantages	Long queues, crowded	small choice, lack of seats for visitors, long queues, the need to pre-order	Expensive menu	Bad reputation of the owner, "an establishment for friends", frequent complaints about the quality of meat
Reputation

As can be seen from Table 2, competitor # 3 is a restaurant that will not be a direct competitor to a pancake cafe due to its format. Consumers have a rather negative idea of ​​another establishment (cafe-dumplings), which is why its services are practically not in demand. Consequently, two main competitors remain - the fast food cafe and the hot dog pavilion. Compared to the latter, the crepe will be able to offer a wide range of products. In addition, customers will not need to wait on the street for an order. Unlike the first cafe, the pancake house will be able to offer a different assortment, which will undoubtedly find its lovers and entice some of the customers. The larger area will also be a plus.

Since the pancake cafe will be located in a busy area of ​​the city, a start-up advertising campaign will not require serious investments. At the initial stage, POS materials will be used to attract customers, which will inform about the opening of the cafe. Also, on the first day of opening, every tenth client of the institution will receive a free pancake as a gift. Further, in the process of work, leaflets and flyers will inform customers about the menu update, and colorful posters will also be used on the windows of the institution. They will depict products that arouse appetite and desire to make a purchase. In the long term, if new outlets are opened and the marketing budget is increased, it is possible to hold festive promotions for Maslenitsa, New Year and other holidays, as well as use other methods to increase customer loyalty.

5.Production plan

The technology for making pancakes is quite simple. For their preparation, special machines for baking pancakes will be used. The pancake makers have a non-stick coating, so they come out ruddy without burning. Raw materials are laid in pancakes by hand. After that, the chef packs each pancake in a special convenient package. The cooking time for one pancake is about a minute.

If we take the most popular grilled pancake as the basis for calculations, then the calculation of the production cost of one pancake will look like this (see Table 3).

Table 3. Calculation of production costs

Ingredient	Raw material consumption	Price for 1 kg rub.	Price rub.
Vegetable oil
Butter
White sauce
Total:

Thus, taking into account the cost of the package (2 rubles), the cost of the "basic" pancake will be 37 rubles. In the future, calculations will be made taking into account this value. It is expected to sell 9,120 pancakes per month, or 300 pancakes per day. In addition to the listed costs, the current costs of the pancake cafe will include: utilities and electricity, transportation costs, rent, wages, security, consumables, and more.

For the opening of the pancake, the premises of the former dining room with an area of ​​100 sq. meters, located in a lively area of ​​the city with a population of 400 thousand people. At the time of the renovation, an agreement was reached with the landlord on a vacation for rent. The cost of the work will be 5 thousand rubles. per sq. square meter. Equipping a cafe with equipment will require the attraction of 389 thousand rubles. The list of required items is given in Table. 4.

Table 4. Equipment costs

	Name	price, rub.	Quantity, pcs.	Cost, rub.
	Pancake machine
	Contact grill
	Fridge
	Distribution rack
	Coffee maker
	Electric kettle
	Wall panel
	Extinguishing media and burglar alarms (including installation)
	Kitchen utensils and dishes
	Cash register equipment
Total:				389 000

The staff of the pancake cafe will be represented by 11 employees. The wage fund and staffing table are given in Table. 5. There is also a freight forwarder on staff who delivers raw materials to the cafe.

Ready-made ideas for your business

The cafe will be open daily from 09:00 to 20:00. The work of cooks, sales clerks and cleaners will be organized on a shift basis. The key requirements in the selection of personnel will be: the availability of professional training and qualifications in the specialty, experience in the field of public catering, conscientiousness, responsibility, honesty.

Table 5. Staffing table and payroll

№	Position	Number, people	Payroll, rub.
	General manager
	Administrator
	Chief Accountant
	Seller-cashier		25 000
Total:			291 000
Deductions:
Total with deductions:

6.Organizational plan

A limited liability company (LLC) was chosen as the legal status of a pancake cafe. The preparatory period of the project will include the following types of work:

1. Registration of a legal entity.

2. Conclusion of a contract for the lease of premises.

3. Conclusion of a contract for the purchase of the necessary equipment.

4.Repairing the premises.

5. Installation of equipment.

6. Hiring staff.

7. Obtaining permission to provide services in the field of public catering.

The start of sales is scheduled for September 2016. The deadline for reaching the planned volumes is set at two months.

The organizational structure of the pancake cafe will include the administrative link (general director and administrator of the cafe), production link (cooks), trade (salespeople-cashiers), accounting (chief accountant) and support staff (cleaners). The head of the cafe is the general director. He is directly subordinate to the administrator-manager of the cafe, who in turn supervises the cooks, sales clerks and cleaners, and the chief accountant.

The General Director is in charge of the overall management of the cafe. He controls the financial activities of the institution, negotiates with suppliers, the landlord, and is engaged in the selection of personnel. The chief accountant is responsible for conducting the financial activities of the institution. His responsibilities include keeping records of income and expenses, timely transfer of taxes, issuance of salaries. The administrator of the pancake cafe coordinates the work of the staff, works with personnel, organizes the supply of products, is responsible for marketing, resolves controversial issues and conflict situations with visitors. The chef prepares orders: prepares the ingredients and dough for pancakes, puts the filling, ensures the storage of products. Cashiers-sellers take orders from visitors, pay with customers.

7 financial plan

Investments in the opening of a pancake cafe will amount to 1,254,000 rubles. Funds for opening an institution will be taken from our own sources without attracting borrowed funds. Starting cost items are given in Table. 6. Appendix 1 shows the financial calculations for cash flow, costs and net profit. The estimated project period is 3 years. Reaching the planned sales volume (9,120 pancakes per month) - 3 months. The calculations took into account the seasonality indicators with a decrease in the demand for pancakes during the holiday season (from June to the end of August) by 30%.

Table 6. Investment costs

	Cost item	Amount, rub.
Investments in real estate
	Renovation of the premises
Room equipment
	Equipment purchase
Intangible assets
	Registration procedures, registration (SES, firefighters)
Working capital
	Working capital	250 000
Total:		1 254 000

8.Evaluation of project effectiveness

Table. 7 shows the key performance indicators of the project.

Table 7. Project performance indicators

9 risks and guarantees

Table. 8 the main risks of the "Cafe-pancake" project are considered.

Table 8. Assessment of project risks and measures to prevent their occurrence or their consequences

	Risk	Probability of occurrence	The severity of the consequences	Prevention measures
	Lack of constant demand	extremely low		Contact with potential clients at the stage of preparation for the opening, distribution of advertising
	The emergence of new competitors			Emphasis on the specifics of the cuisine, expansion of the range, work to increase customer loyalty
	Low purchasing power			Revision of pricing policy in the course of activities, cost reduction
	Unplanned rental increases			Legally competently drafted lease agreement, long-term agreement with a fixed rate in rubles
	Emergency			Installation of fire and burglar alarms, following safety instructions

10.Applications

ANNEX 1

Production plan and main financial indicators of the project in a three-year perspective

345 people are studying this business today.

For 30 days, 115304 times were interested in this business.

Calculator for calculating the profitability of this business