Introduction 3

1.1 Statement of the purpose of the business plan and business goals 4

1.2. Summary 5

2. Enterprise JSC "Sion" 7

2.1. Organization of project execution 7

2.2. Legal support 7

2.3. Location of the enterprise 7

2.4. Characteristics of the enterprise 8

2.5. Product characteristics 9

2.6. Analysis and assessment of sales markets 11

2.7. Marketing plan 13

2.8 Analysis and assessment of competitors and competitive positions of the enterprise 18

2.9. Production plan 20

2.10. Pricing and pricing policy 24

2.11. Project risk analysis and assessment 25

2.12. Organizational plan 27

2.13. Project Schedule 28

3. Financial plan 30

Conclusion 36

References 37

Introduction

The purpose of the study is to consider the features of creating and implementing the concept of a restaurant with national cuisine using the example of Sion CJSC (translated from the Udmurt language as “food”).

Public catering enterprises are classified according to their functions, types, location of the enterprise, the nature of the contingent served, the range of products, markup category, etc. Restaurants occupy a prominent place in the structure of public catering enterprises. They play a significant role in organizing recreation for the population. People come here to celebrate an anniversary, an important event in the life of a particular team, to hold a wedding celebration, a business or official meeting, or simply to relax with loved ones. To warmly meet people, quickly and deliciously feed people, to create all the conditions for them to have a good rest - this is the task of restaurant workers.

A restaurant is a public catering establishment that provides consumers with a wide range of complexly prepared dishes, mainly made to order. The restaurant combines a high level of service with the organization of recreation for visitors. Restaurants organize services for conventions, conferences, official evenings, receptions, family celebrations, banquets, and theme nights.

The social functions of the restaurant business are expressed in the fact that this area of ​​business activity entirely serves the public interests and does not contradict them in any way. Here a culture of consumption is formed, consumer habits and preferences are nurtured. At the same time, certain forms of leisure are emerging and consolidated at the level of mass public consciousness.

The social functions of the restaurant business are specified in the culture of serving people, as well as in the forms and methods of service.

People take visiting, and even more so, choosing a restaurant seriously and with full responsibility. This is quite understandable, because the word “restaurant” is associated in our minds, as a rule, with something solemn and significant. When choosing a restaurant, visitors take into account, first of all, the following parameters: the quality and range of dishes, the level of services provided, the attitude of the staff, the general atmosphere of the establishment, external and internal decoration and, of course, the ratio of space and price.

1. General part of the business plan

1.1 Statement of the purpose of the business plan and business goals

A business plan is a plan for the development of an enterprise, necessary for the development of new areas of activity of the company, the creation of new types of business. A business plan can be developed both for a new enterprise being created, and for already existing economic organizations at the next stage of their development.

Business planning solves the following problems: 1. Determines the degree of viability and future sustainability of the enterprise, reduces the risk of business activity; 2.Specifies business prospects in the form of a system of quantitative and qualitative development indicators; 3.Attracts attention and provides support from potential investors of the company; 4. Helps to gain planning experience.

In a market economy, a business plan is a working tool used in all areas of entrepreneurship. A business plan describes the process of functioning of the company, shows how its managers are going to achieve their goals and objectives, and increase the profitability of the work. 1 A well-developed business plan helps a company grow, gain new positions in the market where it operates, and draw up long-term plans for its development. The business plan is based on: - a specific project for the production of a specific product (service) - the creation of a new type of product or the provision of new services (features of meeting needs, etc.); - a comprehensive analysis of the production, economic and commercial activities of the organization, the purpose of which is to highlight its strengths and weaknesses, specifics and differences from other similar companies; - study of specific financial, technical, economic and organizational mechanisms used in the economy to implement specific tasks.

A business plan allows you to solve a number of problems, but the main ones are the following:

1) Justification of the economic feasibility of the company’s development directions;

2) Calculation of expected financial results of activities, primarily sales volumes, profits, income on capital;

3) Determination of the intended source of financing for the implementation of the chosen strategy, i.e. ways to concentrate financial resources;

4) Selection of workers who are able to implement this plan.

A business plan is an important means of increasing a company's capital. A business plan serves as the basis for a business proposal in negotiations with future partners. Before risking any capital, investors should be confident that the project has been carefully designed and be aware of its effectiveness.

Business plan structure.

The business plan consists of the following sections: 1. Company capabilities (summary); 2. Types of goods (services); 3. Markets for goods; 4. Competition in sales markets; 5. Marketing plan; 6. Production plan; 7. Organizational plan; 8. Legal support for the company’s activities; 9. Risk and insurance assessment; 10. Financial plan; 11. Financing strategy.

1.2. Summary

The business plan is devoted to substantiating the efficiency of organizing production in a restaurant of Udmurt cuisine (ZAO Sion). The enterprise is planned to be put into operation in 2009 on the basis of personal contributions of the founders, the form of ownership is private, production equipment is located in rented areas.

The proposed business plan makes it possible for potential business partners to get answers to questions about the activities of the enterprise as a potential business partner and to evaluate the reliability and attractive aspects of business cooperation; shareholders have objective information about the restaurant’s activities, realistically evaluate the results and development plans, as well as bottlenecks and measures taken by management to overcome them.

The choice of this type of business activity is explained, first of all, by the experience in the restaurant field among the founders of the company. Currently, the situation in the restaurant business makes it possible to obtain a stable rate of profit due to the correct targeting of potential consumers with an average income level.

The implementation of the enterprise's market strategy is based on attracting customers from nearby offices and institutions during the daytime, which provides a stable sales market, and in the evening, attracting customers through outdoor advertising (mainly).

Interaction with a reliable supplier of raw materials and semi-finished products, as well as finished products (cigars, alcoholic drinks, water, etc.) is a source of stable receipts of working capital for production, deliveries are made daily.

The current strategy of the company is to attract customers and gain a permanent clientele, as well as strengthening in the market. At the same time, in the future, as it develops, JSC Sion plans to open a summer terrace in the warm season, as well as to achieve maximum occupancy of the restaurant at any time of its operation, that is, from 12 noon to 12 midnight.

The first stage of enterprise development will require time equal to one year, after which the process of establishing the enterprise will end, by which time it will have gained a certain reputation among potential clients due to increased attention to their needs and will acquire the image of a reliable business partner.

The goal of the first year of operation of ZAO Sion is to cover 5.8% of the existing public catering market with its products. Subsequent stages of development involve achieving a stable position in your niche and further increasing market share.

The economic justification and effectiveness of this project can be based on the following numerical indicators, calculated for the future at the end of the first year of the restaurant’s activity:

1. Projected sales volume - 35,500 orders;

2. income from product sales - 31,950 thousand rubles;

3. production costs - 17175.82 thousand rubles;

4. gross profit from the project implementation - 14,140 thousand rubles.

Management's confidence in the successful development of business is based on the fact that the expected level of demand for products in the first year of existence has a steady upward trend, supported by solvency, which will create prospects for future operation. The level of education and qualifications of specialists and personnel of the enterprise provides a unique image of the offered product and its individuality with the appropriate quality of execution.

2. Enterprise JSC "Sion"

2.1. Organization of project execution

The enterprise was created on the basis of personal contributions of the founders, the form of ownership is private, production equipment is located in rented areas.

The Sion restaurant began its activities in 2009 and is a closed joint-stock company with an authorized capital of 4,500 thousand rubles. The founders are individuals - citizens of the Russian Federation: 2 people. The enterprise has an independent balance sheet, current and other bank accounts, a seal with its name, stamps, forms and other details of a legal entity.

2.2. Legal support

A joint stock company in accordance with the Civil Code of the Russian Federation of October 21, 1994 and Federal Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies” is recognized as a commercial organization whose authorized capital is divided into a certain number of shares certifying the liability rights of the company’s participants (shareholders) in relation to society.

The authorized capital is made up of the nominal value of shares acquired by shareholders, and determines the minimum amount of JSC property that guarantees the interests of its creditors.

The presence of an authorized capital divided into a certain number of shares is a necessary feature of a joint stock company.

The Company is a legal entity and owns separate property, which is accounted for on its independent balance sheet.

It has been known for a long time, so many novice entrepreneurs are planning to open such an establishment.

It should be noted that running a restaurant business can indeed bring very good income, but this is only possible if everything is done correctly. And first of all, you need to draw up a business plan for the restaurant - this largely determines how successfully things will go. It should be noted that you can purchase a ready-made restaurant business plan, but you can do everything yourself.

Investors who invest in running a restaurant business believe that with a competent approach, within 4 months after the opening of such an establishment, turnover will begin to increase. As for the payback of the restaurant business, on average, profits will begin to arrive in 1.5-2 years. As for the profitability of such a business, the minimum is 20%, on average 25%, and you can make the profitability at least 50-60%. How to plan a restaurant in such a way that such an establishment brings more profit?

Choosing a kitchen for a restaurant

When drawing up a business plan for a restaurant, first of all you need to take into account the fact that people come to such establishments to eat, so you need to focus your initial attention on choosing the cuisine. The choice of cuisine determines the solution to a large number of technical issues, as well as the concept of the establishment and its theme. If you plan to open a restaurant of Russian cuisine, you need to take into account the thematic focus; if it is not there, then it will be difficult for a new establishment to stay in the market among numerous competitors. So, when making a business plan for a restaurant with Russian cuisine, you need to pay attention to the clothing of the staff. It will look very attractive and original if the waiters are dressed in Russian national clothes; the interior of the restaurant should also be designed in this style. Accordingly, you need to focus on dishes of traditional Russian cuisine: borscht, dumplings, jellied meat, and so on. Russian cuisine is distinguished by the fact that its dishes can be prepared without much difficulty, but this does not mean that you can invite a chef from an ordinary cafe.

You need to pay attention to details: customers will be very pleased if they are greeted by a pair of picturesquely dressed waiters with bread and salt. A restaurant with Russian cuisine can be opened because there will always be customers there, since most people know what it is.

If you plan, you need to take into account the fact that there is a lot of competition in this field. Therefore, planning such a business should involve a large number of nuances. So, the main focus should be on dishes such as pasta, spaghetti, ravioli and, of course, pizza.

The fact is that Russians have been familiar with such dishes of Italian culinary art for a long time. Nevertheless, it is necessary to offer various kinds of culinary delights that true gourmets will surely appreciate. An Italian restaurant will be popular if its prices are competitive.

A big mistake in the restaurant business is that an establishment is often opened in which the cuisine that the investor knows and loves is dominant. However, such an establishment is opened to customers and this must be taken into account. For example, it is unwise to open a Vietnamese restaurant in an ordinary area, since most people are not familiar with this cuisine. But if you open such an establishment near the Vietnamese market, you can count on success.

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Paperwork

When the question arises of how to draw up a business plan for a restaurant, you need to focus special attention on completing the necessary documents. The first step is to draw up a lease agreement and register it. After this, you should start obtaining a license for the retail sale of alcohol, obtain a sanitary and epidemiological report, permission from the fire department, and coordinate all issues regarding the placement of outdoor advertising. If there is a plan to remodel the premises, then architectural consent should be obtained. Completing all the documents can take a lot of effort and time, so it is better to entrust this matter to professionals.

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Recruitment

When planning such a business, special attention should be focused on personnel selection. The key figures in the restaurant business are the manager and the chef. They can give valuable advice on choosing a kitchen, help create a menu, concept, and select equipment. It should be noted that you should not hire all other personnel without the participation of these individuals.

If the salary of a chef in a cafe is about $1,500, then for the restaurant business the level is expected to be higher, at least $3,000. The cafe has a wider range of consumers. As for choosing a manager, the situation is even more complicated. Often one person is hired to promote such an establishment, and when the business gets on its feet, another specialist is hired for routine work.

Then you need to select assistant cooks, waiters and managers. As for the selection of waiters, you need to proceed from the fact that their “feet feed”, so the salary can be small, and the main income comes from their tips.

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Purchase of equipment for the restaurant business

No restaurant can function without the appropriate equipment. There is a wide variety on the modern market, and it is difficult for a person without special knowledge to understand it. If financial possibilities are limited, then you can purchase domestically produced equipment, but you need to be prepared for the fact that its quality is not always impeccable. The best option is to purchase Italian equipment; you can buy German equipment. The price is rather high, but there is no doubt about the quality. If the establishment mainly works with semi-finished products, then it is not advisable to spend money on expensive equipment - in this case, the cost of equipment can amount to no more than 30% of the arrangement of a full-fledged production. If the establishment plans to sell beer, then you can take the equipment from the manufacturer for free, but you only need to buy beer from them.

The restaurant business, just like a century ago, remains a highly profitable investment if you approach this business with all seriousness. This is evidenced by the global and all-Russian tendency to increase the number of such institutions by an average of 3%. And even the crisis, which affected all areas of the economy, only partially reduced the demand for such services. Restaurants with a good reputation are not left without their visitors. The decrease in the value of the average bill occurred only briefly, returning to the pre-crisis values ​​of 2013 within six months. But restaurants, which were not very “afloat” even before the economic situation of 2015-16, at this time closed completely due to lack of profit.

Such data suggests that great importance in all organizational activities should be given to a business plan before opening a restaurant. Only a competent project, including consideration of the production and financial components, and calculation of payback, will give an idea of ​​​​the prospects of such an idea and determine the steps necessary to achieve the goal.

It is difficult to create a ready-made restaurant business plan with calculations that would be suitable for any type of establishment. This can be done either by the owner himself or by a consultant who understands this issue in cooperation with the future owner. A general example of a business plan for a restaurant will also be discussed here, highlighting the most significant points and calculating payback.

Project implementation plan:

• Determine the concept of the restaurant and its target audience;
• Conduct a marketing analysis of the market: main competitors, market capacity (what is the maximum number of customers you can count on), availability of premises in the city or region suitable for your restaurant;
• Draw up a detailed business plan for the restaurant, including calculation of initial and future expenses, expected monthly revenue, determining the period when the enterprise will begin to make a profit and the payback time of the restaurant business project;
• Based on the concept, decide what will be included in the list of dishes offered, and what additional services can be provided (especially with regard to entertainment);
• Develop a pricing policy, the restaurant’s income level (low, medium or high);
• Rent or build a building for a restaurant;
• Decide in what style the guest room will be decorated;
• Carry out repair work;
• Complete all required documents;
• Recruit staff and organize their training:
• Agree with suppliers on regular purchases of ingredients for dishes;
• Launch an advertising campaign.

Each of the points includes many subtleties and nuances, which should preferably be reflected in the restaurant’s individual business plan.

Concept.

Let's start with the most basic thing - the concept; all subsequent steps will depend on its choice. This item is usually referred to as a restaurant marketing plan, an example of which we will look at.

All catering establishments are divided into elite, middle class and budget. They have their own categories within them, for example, high-class establishments (fine-dinning), casual dinning, etc. Having decided what type your restaurant will belong to, it will be easier to choose its variety. It is also now fashionable to open themed establishments specializing in a certain cuisine, for example, Japanese, Italian or one type of dish, the most common of which are pizzerias. This is done to stand out among numerous competitors and find your audience. But such formats work well only in large cities; for small cities, a varied menu is suitable, say, European cuisine. We will focus on this option in our example of a restaurant business plan.

The target audience is people of average and slightly above average income. These could be employed professionals or small and medium-sized businesses.

Place for a restaurant.

When choosing a room, make sure that it is located in an area with a large flow of people; the ideal option is a crowded street or a shopping center where there are no restaurants of a similar design.

The premises for a restaurant can be rented or built independently. The second option is more expensive, but more profitable if there is sufficient investment of your own or there are no suitable areas in a particular city. We will rent the premises for our calculations. To calculate the suitable area, you need to estimate the number of seats and multiply by 5 m2. (in accordance with the legislation of the Russian Federation).

Let's say the establishment is small, with 30 seats. That is, the hall will require 150 m2, plus production premises - at least 100 m2. Additionally, we need more space in the hall to accommodate a small stage. In total, the required area for our restaurant will be 300 m2.

In accordance with the selected target audience, which prefers traditional interior design, the furnishing design will be classic. But there will be no dance floor in the restaurant.

Additional services.

In addition to catering, the establishment, according to a ready-made business plan, will hold corporate events and organize children's parties.

The highlight of the restaurant will be the performance of live classical music; two monitors will also be installed, where it is planned to show old films from world cinema without sound. In our restaurant we plan to have performances by dancers (like a variety show), we can organize fashion shows, and hold competitions on various topics (for example, singing).

Repair work.

According to SES standards, the room must have appropriate finishing, a ventilation and air conditioning system, a sewerage system, hot and cold water supply. All norms required by law can be found in the relevant service. Moreover, without carrying out all the necessary measures, the restaurant will not be able to obtain a sanitary passport, as well as permits from Rospotrebnadzor and the State Fire Service.

The range of repair work includes:

• Architectural and design events:
• Electrical;
• Installation of air conditioning and ventilation systems, hot and cold water supply;
• Sewerage installation;
• Finishing work;
• Installation of television, video surveillance, alarm.

Purchase of equipment and inventory.

To prepare dishes from the menu, you will need professional equipment, including stoves, refrigerators, display cases, cutting devices and other specific items, tableware and tea sets for clients, glasses for various drinks, serving items, cooking utensils and other kitchen and household equipment.

Additionally, you need two LCD TVs, video surveillance and alarm equipment, equipment for performing musical compositions (microphones, sound amplifiers, speakers, player, etc.)

Each of the listed equipment must be included in the restaurant business plan with calculations for the expense item.

Staff.

The more elite the establishment is planned, the greater the responsibility for the selection of employees. The number of employees must include:

• Administrator (this may also be the owner);
• Chef;
• Cooks;
• Cleaning woman;
• Wardrobe attendant;
• Waiters.

This is just the bare minimum. As the business develops, it is desirable to increase the number and narrow the specialization. For example, divide the food preparation process into stages from preparation to finished dishes and allocate hotel employees for each. It’s good if the chef has a deputy (sous chef).

When offering specific dishes, say from Japanese or Korean cuisine, it is recommended to provide a separate person who prepares exactly this type of food.

Registration of activities.

To begin with, as in any business, you need to register a legal entity, LLC or individual entrepreneur, and receive a document confirming that the establishment is included in the register.

The next step is to obtain a whole range of permits:

• Coordination of a restaurant business project with Rospotrebnadzor and the fire service;
• Obtaining a SES passport confirming compliance with all stated standards, a license to sell alcoholic beverages and documents for advertising signs.

If it is necessary to redevelop the premises, you will have to “negotiate” with local architecture, the State Border Service, the Housing Inspectorate and other authorities.

Advertising.

• Production of signs and other advertising structures located near the establishment;
• Development and printing of brochures with special menus, promotions and inverse offers, and, of course, contacts and directions.

Payback calculation.

Let's move directly to the financial part of our business plan. An example of a calculation for a restaurant will be presented below. But first, let’s define the main routes of commodity and cash flow.

There are only three links in the chain: suppliers, the restaurant itself and customers:

• Suppliers organize the sale of their goods to the restaurant;
• The cooks of the establishment prepare dishes from the received products; alcoholic drinks are either poured into glasses, or cocktails are additionally mixed from them;
• Visitors place an order and pay with money that goes to the restaurant’s account;
• Suppliers receive their money for shipped products by transfer from the restaurant.

This simple diagram shows well the principle of operation of a catering establishment.

You need to remember that opening a restaurant is not a quick process. It may take from six months to two or more years. It all depends on your knowledge and the knowledge of your lawyers. Let's calculate the planned initial costs:

• Registration of activities – 300 thousand rubles;
• Premises design and technical project – 50 thousand rubles;
• Repair of premises and installation of air conditioning and ventilation systems, sewerage and other measures - 1 million rubles;
• Purchase of equipment and inventory – 2 million rubles;
• Purchase of furniture – 500 thousand rubles;
• Purchase of food and alcoholic beverages – 100 thousand rubles;
• Signboard – 20 thousand rubles.

Let's put all the data in a table, supplementing the initial investments with working capital for the first two quarters of business.

Current expenses. The main expenses of the enterprise are rent, staff salaries, utility costs, taxes, food and alcohol costs, advertising and other expenses. Others include the purchase of detergents, costs for garbage removal, deratization, disinfection, and bank services. When considering this expense item, one should not forget about the norms of operating losses.

Let's move on to determining revenue. There are 30 seats in our restaurant. Let's say that at first the hall will be occupied 100% at lunch (business lunch) from 12 to 15 o'clock and 50% in the evening from 18 to 22 o'clock; after six months, lunch will be 300%, and evening 100%. Our restaurant's markup is 200%.

Total revenue

By comparing the planned revenue and costs, we will determine the projected net profit.

According to our calculations, in order to launch our restaurant, in addition to the funds listed above for repairs and equipment, working capital in the amount of about 1.7 million rubles will be required. Free working capital will appear only six months after the restaurant is launched.

The payback in our calculations was 17 months.

A few secrets for those who want to get into the restaurant business.

No matter how promising a ready-made restaurant business plan with calculations may look, in each case it is necessary to consider the project separately. Start with an idea and analysis of the market situation, since the characteristics of a particular territory can play a significant role in obtaining the predicted profit.

For example, you can save a lot by not including bar drinks on the menu at all, presenting the restaurant concept as “alcohol-free.” Most likely, this will attract those who resolutely refuse such drinks, including many women, students and the elderly. On the other hand, you will lose the main contingent that prefers to drink a glass of wine with dinner.

It is important not to forget that all profits directly depend on how satisfied the client is. With the right presentation, the establishment in the first days and weeks of opening attracts many visitors who want to see what the new restaurant is all about. And based on their first impression, they will decide whether to become your regular customers and recommend the restaurant to friends, or, on the contrary, to spread “unflattering reviews” about it. Therefore, the level of service, regardless of the circumstances, should always be at its best, as well as the quality of the dishes themselves.

More often than not, it happens that satisfied visitors return to their favorite places quite quickly, that is, the demonstrated example of a restaurant business plan with calculations does not reflect the full picture, but only shows fairly roughly what the minimum and for how long can be expected. There are examples where such projects began to bring good profits in the first year.

Conclusion. The restaurant business can be a winning or losing business. You can’t open a restaurant based only on your own taste; the market sets its own priorities. Therefore, we remind you once again, study the market, see how your competitors work. When choosing a niche, do not skimp on finishing, equipment, or common areas. Remember the saying - the miser pays twice. In this business, if a client leaves not satisfied with the dirt in the toilet, then he will never return. Last, and probably no less important, is the staff. If your employees are gloomy and reluctant to accept orders, do not know the dishes that are on the menu, are unable to tell you everything deliciously and at the same time, smile friendly, do not treat the client as a long-awaited guest, then no expensive renovations and interior design will not return the client.

• Capital investments: 4,400,000 rubles,
• Average monthly revenue: 1,670,000 rubles,
• Net profit: 287,000 rubles,
• Payback: 24 months.

 

Target: calculating the feasibility of investing in opening a restaurant in a shopping and entertainment center.

Brief description of the project

The restaurant will offer its visitors a wide range of European cuisine. The establishment will have a bar that will offer a wide selection of drinks, alcoholic and non-alcoholic cocktails.

• Total area of ​​the establishment: 385 sq. m
• Production area: 180 sq. m.
• Area of ​​premises for visitors: 205 sq. m
• Staff: 14 people per shift
• Number of seats: 60

Initiator of the project

The executor of this restaurant business plan is IP Smirnov A.G., who has been an entrepreneur since 2009, the main activity is catering services (owns 2 catering points on a lease basis).

Project justification

In "N"(population 230 thousand people) on April 15, 2013, it is planned to open a five-story shopping and entertainment center “Babylon-5”, with a total area of ​​12,000 sq.m.

In addition to shops and boutiques, the Babylon shopping center will accommodate:

• 3D cinema (3 halls),
• fast food area,
• children's play area.

There are no similar retail establishments in the city “N”; therefore, it is predicted that a significant number of buyers will visit the shopping center every day (especially on weekends and holidays).

In this regard, the project initiator believes that launching a restaurant in the food court area is a promising investment.

Product range

• Salads and cold appetizers
• Second hot courses and hot appetizers
• Desserts, ice cream
• Alcoholic and non-alcoholic drinks

The restaurant is located on the fifth floor of the shopping center (food court area). The warehouse is located on the ground floor of the shopping center. Food and drinks will be delivered to the kitchen using a freight elevator.
Production facilities include:

• procurement areas (meat and fish and vegetable shops)
• pre-preparation areas (cold and hot)
• area for washing kitchen and tableware.
• administrative premises

Production areas (workshops) are located according to the sequence of stages of food preparation, which completely eliminates:

• intersection of flows of raw materials and finished dishes,
• dirty and clean dishes,
• routes for workers and visitors.

Restaurant opening hours: 12:00-24:00

Scheme of movement of commodity and cash flows

Cash flows

Commodity flows

Food suppliers
(flour, meat, fish, fruits, vegetables, etc.)

IP Smirnov A.G.
Restaurant services
simplified tax system, income - expenses, 15%

Restaurant visitors
form of payment: cash and bank terminal.

Suppliers of alcoholic and non-alcoholic drinks and juices.

LLC "Vostok"
Founder: Smirnov A.G (100%)
Sales of alcoholic and non-alcoholic drinks and cocktails
simplified tax system, income - expenses, 15%

Bar patrons
form of payment: cash and bank terminal

Organizational form and taxation system

Staff

The total staff of the company is 23 people, work in shifts, two after two, 11 people work in a shift.

Remuneration system: fixed and premium part. All employees will be officially employed. Social contributions will be paid from the payroll (from the fixed part).

Project Implementation Plan

Restaurant opening schedule

Stage name	Jan.13	Feb.13	Mar.13	Apr.13
Registration of activities with the Federal Tax Service (IP+LLC)
Conclusion of a lease agreement
Ordering a design project, technical project of an establishment
Payment for equipment, dishes, inventory, furniture (50% advance)
Registration of a license to sell alcoholic beverages
Repair and preparation of the restaurant premises (lighting, ordering signs, decoration)
Recruitment
Final payment for equipment, dishes, inventory, furniture
Installation and installation of equipment
Training
Concluding contracts with suppliers for the removal of solid waste
Furniture arrangement and trial run
Notification of RosPotrebNadzor about the start of activities
Start of activity

The business owner will control each stage of the restaurant opening. The manager is scheduled to be hired in February; his tasks will include operational control of the work. It is planned that it will take 3 months to open the establishment.

General cost estimate for project implementation

This restaurant business plan with calculations contains the estimates below, which should be taken as a guideline only, actual figures will depend on your individual situation.

Expense item	Amount of expenses, rub.
Registration of activities with the Federal Tax Service, contribution of authorized capital for an LLC, obtaining an alcohol license, opening a current account
Order design and technical project of a restaurant
Repair and decoration, bringing the premises in accordance with the requirements of RosPotrebNadzor, lighting, signage
Purchase of equipment (kitchen equipment, cash register equipment, distribution line, salad bar, order terminal)
Purchase of dishes and household equipment
Purchasing furniture (tables, chairs, hangers, etc.)
Development of technical specifications and specifications for dishes
Purchase of food and drinks
other expenses
Working capital (financing activities until breakeven)
Total	4 400 000

The total investment in opening a restaurant is 4.4 million rubles. This amount includes all necessary costs, including the cost of financing activities to achieve self-sufficiency. All investments are made from the personal savings of the project initiator.

Planned financial performance indicators for 2013 and 2014.

Planned budget of income and expenses (BDR) for 2013, thousand rubles.

	1 sq. 13 year	2 sq. 13 year	3 sq. 13 year	4 sq. 13 year
Revenue (meals + drinks
Product cost
Sales in purchase prices (food costs)
Gross profit
General expenses
Salary
Social Deductions
Communal payments
other expenses
Profit before tax
Taxes (USN)
Dividends
Net profit

Planned budget of income and expenses (BDR) for 2014, thousand rubles.

	1Q14	2Q14	3Q14	4Q14
Revenue (meals + drinks
Product cost
Sales of clothing at purchase prices
Gross profit
General expenses
Salary
Social Deductions
Communal payments
Administrative expenses (communications, internet, cash register services)
other expenses
Profit before tax
Taxes (USN)
Dividends
Net profit

BDR reflects the actual result of activities. All calculations were made in a conservative way: the amount of revenue was predicted based on the minimum values, while the expenditure side, on the contrary, was based on the maximum.

Expenditure part

Restaurant expenses consist of the following cost groups:

• General expenses

Cost of sold dishes

The average markup on ready meals is 200-300%, on drinks about 70%, coffee, tea 500-700%, desserts and ice cream from 300%.

The BDR used a weighted average of 260% for calculations.

General expenses

• Staff salaries (salary + bonus)
• Social contributions from the payroll (only from the salary part)
• Rent
• Communal payments
• Advertising
• Administrative expenses
• other expenses

The structure of total expenses is clearly presented in the following graph:

The distribution of funds from customers is clearly shown in the following graph:

For 1 ruble of funds received from the buyer, 37 kopecks are sent to purchase products, 49 kopecks to pay general expenses, 3 kopecks to pay taxes and dividends, 11 kopecks are the restaurateur’s net profit.

Cash Flow of the project for 2013 and 2014

An example of calculating the cash flow budget (CFB) for 2013 in thousand rubles.

	1Q13	2Q13	3Q13	4Q13
Purchase of products
Investment costs
Taxes (patent)
Dividends

Cash flow budget (CFB) for 2014, in thousand rubles.

	1Q14	2Q14	3Q14	4Q14
Cash at the beginning of the period
Cash flow from core activities
Purchase of products
Operating expenses
Investment costs
Taxes (patent)
Dividends
Balance of financial activities
Cash at the end of the period

BDDS shows the financial flow of clients' activities (actual receipt and expenditure of funds). Due to the fact that the buyer pays for the goods upon delivery, the receipt of funds coincides with the BDR. The expenditure part was predicted similarly to the BDR.

Return on Investment Calculation

• Project start: January 2013
• Start of activity: April 2013
• Reaching operational break-even: May 2013
• Return on investment date: December 2014
• Project payback period: 24 months.
• Return on investment: 50%.

Addition

If you need a more detailed business plan, check out the offer of BiPlan Conslating. Paid and free versions are available; the paid version contains all the necessary calculations for obtaining a loan and subsidy. .

The catering industry is a promising and fast-growing industry. Restaurants occupy 60% of this niche. Opening your own restaurant will require serious investment and a well-thought-out business plan. The article provides a business plan for a Russian cuisine restaurant with calculations for a city with a population of 800-900 thousand people.

Brief description of the project

Start-up investments: 2,163,360 rubles;

Payback period: 10 months;

Annual net profit: 3,150,000 rubles;

Break even: 4 month.

Project Summary

Idea: opening a restaurant aimed at people with average and above average income. Organizational form: LLC.

Project goals:

• Obtaining a stable profit through the provision of catering services.
• Satisfying the mid-level consumer market.
• Sales of purchased products and home-made products at reasonable prices.
• Creating a competitive environment in the restaurant business.
• Development of branches in several areas of the city.

The target audience: married couples with children - 55%, entrepreneurs of small and medium-sized businesses - 20%, young people aged 16 to 25 years - 15%, elderly couples - 10%.

Average number of visitors per day: 70 people.

Number of seats: 80.

Average bill per visitor: 600 rubles.

Types of services: catering, holding festive and business events, delivering products to your home or office.

Menu: traditional Russian cuisine.

Location: food court area in a large shopping center in Barnaul.

Opening hours: daily, from 9.00 to 23.00.

The project is financed from own funds in the amount of 2,163,360 rubles.

Scheduling

A business plan for a restaurant business begins with the formation of a calendar planning. The entrepreneur draws up a step-by-step description of each step, indicating deadlines and tasks that are solved sequentially. This approach allows you to take into account all the details during the project implementation process. Here is an approximate restaurant calendar plan for 4 months:

Stage name	1 month	2 month	3 month	4 month
Drawing up a business plan	+
Registration of individual entrepreneur or LLC	+
Searching for premises, concluding a lease agreement	+
Design room decoration		+
Purchase and installation of equipment	+
Obtaining permits		+
Search for colleagues			+
Employee training (if necessary)			+
Launch of an advertising campaign			+	+
Beginning of work				+

Organizational and legal framework

After drawing up the calendar plan, it is necessary to register the LLC. This form of doing business is optimal, since the restaurant will sell strong alcoholic drinks. Their sale requires obtaining a license.

The first step is collecting documents that are submitted to the tax authority at your place of residence. After 2 weeks, the entrepreneur can pick up the completed package of permits.

Important! When filling out documents, in the “type of activity” column, OKVED codes 55.30 (“Activity of restaurants and cafes”), 52.25 (“Retail trade in alcoholic beverages”, 55.63 (“Retail trade outside a store”) are indicated.

The second step is choosing a future taxation system. A simplified taxation system is suitable for restaurants, recognized as the most popular among medium and small businessmen. To find out all the details about the taxation systems used for LLCs, get a free consultation with a specialist at.

In addition to the basic documentation to create a restaurant, you will need:

• Agreements on renting premises and hiring employees;
• Permission from local administration authorities;
• Agreements with service companies (security, food supply, waste removal and disposal, deratization, disinfection);
• Certificates indicating the high quality of products;
• License to sell alcoholic beverages;
• Documents on agreement with the SES and fire inspectorate.

Important! Before obtaining a license to sell alcoholic beverages, you should familiarize yourself with Federal Law No. 171-FZ, which spells out the main conditions and nuances.

Production plan

Room

The restaurant premises with an area of ​​120 square meters includes a kitchen area (30 sq. m), a hall for visitors (70 sq. m), and a storage room (20 sq. m). The premises must have ventilation, emergency exits, electricity, water supply, sewerage, and an air conditioning system. An important rule when choosing premises for a restaurant is the possibility of placing technological equipment so that it has easy access.

During the renovation process, kitchen walls are finished with materials that are resistant to chemical treatments for the purpose of disinfection. Particular attention is paid to the area where cleaning equipment for toilets, kitchens and storage is stored. All household tools must be kept clean.

The SES imposes fixed requirements on restaurant and cafe owners. They are described in detail in SanPin 2.3.6.1079-01 (download).

Equipment

To get a ready-made restaurant business plan with calculations, you need to include the costs of purchasing equipment and furniture. Kitchen equipment is also included in this expense item and is purchased from specialized companies.

Equipment costs

Expense item	Quantity	Cost in rubles
Electric stoves	4 things.	42000
Refrigerators	3 pcs.	36000
Ovens	2 pcs.	52000
Hoods	7 pcs.	32000
electronic scales	2 pcs.	1800
Freezers	3 pcs.	27000
Small household kitchen appliances (blenders, food processors, mixers, kettles, toasters, dishes)	40 pcs.	53000
KKM	1 PC.	15000
Kitchen furniture (countertops, chairs, cabinets, microwave ovens, coffee machine, sinks)	15 pcs.	190000
Dishwashers	4 things.	80000
steam combi oven	1 PC.	142000
Tables for the visitors area	15 pcs.	150000
Crockery and cutlery	8 packs	40000
Chairs	85 pcs.	87000
Bar counter	1 PC.	32000
Showcase for trade	1 PC.	45000
Postings	80 pcs.	15000
Towels, napkins, toilet paper	120 pcs.	8000
Hand dryers	4 things.	4500
Security and fire system, alarm system	-	160000
Total		1212300

State formation

Properly selected restaurant staff is one of the factors for the success of the project. At first, it is enough to hire such employees as:

• Waiters;
• Manager;
• Chef;
• Chef's assistants;
• Handymen in the kitchen;
• Bartenders.

In order to save space and money, accounting is outsourced. This process will be organized correctly.

A standard employment contract is concluded between the restaurant owner and the employee. The restaurant salary consists of a fixed part and a percentage rate (for waiters and bartenders). The salary depends on the employee’s qualifications and his compliance with the employer’s requirements.

Payroll fund

Expense item	The number of employees	Payroll per month in rubles
Waiters' wages including personal income tax	4 people	70000
Manager's salary including personal income tax	1 person	45000
Chef's salary including personal income tax	1 person	30000
Salary for assistant chefs including personal income tax	4 people	100000
Wages for general workers including personal income tax	3 persons	65000
Salary for bartenders including personal income tax	2 people	36000
Compulsory social insurance (2.9%)	15 people	10034
Compulsory health insurance (5.1%)	15 people	17646
Contributions to the pension fund (22%)	15 people	76120
Total		449800

Important! Restaurant employees must undergo a medical examination every month and have a health certificate.

Advertising campaign

Part of a competent business plan for building a restaurant is an estimate for an advertising campaign. The popularity of the restaurant among potential visitors will attract customers and carry out promotions. At the beginning of a project, it is customary to budget approximately 10-15% of the total budget for advertising. Investments in advertising are made regularly.

* The calculation was made taking into account the costs at the initial stage of the project. Monthly advertising costs do not include the production of name signs, business cards, menus and banner printing.

Investment plan

Correctly calculating the amount of investment when opening a restaurant of Russian cuisine is a key task. This item of the plan consists of the main expenses planned for organizing the business, the costs of the production part, wages to employees and unforeseen expenses. The investment amount may change up or down. This is influenced by objective circumstances and other factors:

• Seasonality.
• Price level in the city in the catering sector.
• Number of services offered, employees.
• Change in rental price.
• Increasing prices on products or advertising.

Below is an investment in a restaurant equipped on an area of ​​120 square meters. One-time investments will approximately amount to:

* The estimate does not include expenses in the form of utilities, Internet payments, rent of premises for the first two months (rental holidays).

Annual planning of income and expenses

In order to track the movement of funds within the project, an annual plan of expenses and income is made. It is updated every month and records decreases or increases in required investments and income. In percentage terms, items of fixed and variable expenses are distributed as follows: payroll - 35%, purchase of products - 20%, rent and utility bills - 20%, advertising - 15%, other expenses - 10%. After summing up all expense items, total monthly expenses are displayed.

About 70 people visit the restaurant every day. The average bill is 600 rubles. Thus, you can count on a daily income of 42,000 rubles, and a monthly income of 1,260,000 rubles. These amounts are distributed from smallest to largest throughout the year.

Projected annual income and expenses

The annual restaurant business plan for income and expenses provides an objective picture of cash flows. If the hall is sufficiently full and the team works well, the annual net profit can amount to 3,150,000 rubles. The tendency for profit to increase in subsequent years is high, since the first three months of the first year are needed to reach the break-even point.