How to open a restaurant from scratch and how much money do you need for this? Step by step instructions

Despite the vast territory, our country lags far behind the states of Eastern and Western Europe by number of points Catering. For example, in Poland the number of such establishments is almost twice as much, and in Spain - almost six times. According to experts, despite the unstable economic situation, Russian market public catering has a high rate of development and is one of the most promising for business. Thus, the average payback period in this segment is 1–3 years, which is an excellent indicator.

In this regard, many of our fellow citizens are thinking about opening their own catering establishments. In the article, we will try to answer questions about how to open your own restaurant, cafe or bar, where to start and what steps you need to go through to achieve this goal.

I want to open a restaurant: where to start?

It is worth deciding what type of institution (at least approximately) you are going to open:

• By format. A bar, a canteen, fast food, a family cafe, a fashionable restaurant, an institution "for your own" - the choice is wide. As practice shows, novice businessmen most often “succeed” in classic city cafes, without the difficulties and features inherent in all target establishments.
• By price level. This criterion is often, but not always dependent on the previous one. Usually, one of the significant restrictions here is the budget of a novice restaurateur: the higher the level of the institution, the greater the cost of opening it. Experts do not recommend business newcomers to start with expensive restaurants - the public is very demanding, investments and risks are too high. The best solution would be to open a democratic casual establishment.
• By type of cuisine. Usually, both the interior and the desired location of the institution depend on the type of cuisine. Japanese, Russian, Italian, Georgian or maybe exotic Peruvian? Here, experts recommend not complicating your task and choosing the one that you understand: for beginners, the concepts of Russian or uncomplicated European cuisine are good.
• By the maximum number guests. The cost of arranging an institution is directly proportional to the number of seats. No matter how great the temptation to open a large restaurant at once, it is better to limit yourself to a room for 30-80 guests.

The public catering market of Russia, despite the crises, continues its development. Thus, in 2014 its volume increased by 8.3%, and the turnover reached 1.2 trillion rubles. Despite a slight decline in 2015, experts say the inevitable further growth indicators and achieving by 2017 a turnover of 2 trillion rubles.

So on this moment almost all experienced restaurateurs recommend that newcomers open establishments in the format of a “democratic” cafe or restaurant that serves local, European or mixed cuisine and alcohol. The hall should be designed for the average number of visitors.

It should be remembered that circumstances can make the most unexpected adjustments to plans: after calculations, the estimated costs will exceed the possibilities, the rented premises will not fit the original concept, but will be perfect in everything else. Therefore, it is optimal to think over several concepts that suit the style of the institution and the type of cuisine and be ready to make some changes to the planned menu and pricing policy.

How much does it cost to open a restaurant?

The answer to the question about the cost of opening a restaurant from scratch will directly depend on its features, identified in the previous section.

The total amount is made up of several items:

• rent/purchase/construction of premises. If we consider an institution with 50 seats, then renting a room (presumably 150–200 m2) will cost from 200,000 rubles per month. In this case, you will have to immediately pay at least two months plus a deposit, that is, from 600,000 thousand rubles. In the central regions of megacities and in large shopping centers, the amount can increase by 3-10 times. Construction or purchase of premises, of course, will cost significantly more, but do not forget that these will not be fixed costs;
• paperwork- from 300,000 rubles, depending on the specifics of the institution, during the construction of a building for a restaurant - several times higher;
• design and engineering on average, they will cost about 2,000 rubles per m?, that is, from 300,000 rubles for our premises;
• repair- the costs will depend on the complexity of the design and the initial state of the premises. On average, about 3,000 rubles per m?, which means - from 450,000 rubles for the calculated area;
• furniture- the required minimum of chairs, tables, sofas, as well as a waiter's station and a bar counter will cost from 300,000 rubles;
• kitchen equipment and utensils- to supply the establishment necessary quantity high-quality professional tools, equipment and utensils for storing, preparing and serving dishes, as well as for washing the above, you will need an amount of 1,500,000 rubles;
• crockery and serving items, designed to serve 50 guests, will cost from 350,000 rubles;
• primary purchase of food and alcohol usually costs from 200,000 rubles;
• staff uniform- optional, but desirable element, part corporate identity. When buying a minimum set of clothes for waiters and cooks, you should count on the amount of 50,000 rubles.

In total, the total amount of all payments will be about 4,000,000 rubles. If we add to this the cost of special software, installing terminals for waiters (R-Keeper), printing menus, creating a company website, conducting advertising campaigns, we can count on an amount of 4,500,000 or more.

In addition to one-time expenses, the restaurateur will face fixed costs:

• rent (if the premises are rented);
• wage;
• communal payments;
• telephony, Internet;
• buying groceries, alcohol;
• advertising costs.

What documents are needed to open a restaurant?

The organization of a public catering enterprise is one of the most difficult types of business in terms of collecting documents. The list of papers required for the legal operation of the restaurant includes more than a hundred items, and in different regions the list required permissions may differ. Therefore, most entrepreneurs, in order to save time and money, prefer to contact companies that issue necessary documentation Full construction.

The first step when opening any type of establishment is to register entity. The most popular and convenient form for restaurants is considered to be the “LLC” form. Availability of complete package of constituent documents and lease agreements(or certificate of ownership of the premises) is mandatory at all stages of further approval.

Also, to open an institution you will need:

• conclusion of the SES on the compliance of the institution sanitary standards;
• conclusion of the Ministry of Emergency Situations on compliance with the standards fire safety;
• the presence of a registered cash register;
• contracts for disinfestation, deratization and garbage disposal;
• agreement on security, on the connection of a security alarm(to obtain a license to sell alcohol).

And that's just the basic package. required documents. The owner of the establishment should be aware of the many nuances, without which the activity of the establishment may be illegal.

Development of a business plan: stage 1

As you know, when opening a new business, including a restaurant, it is necessary to draw up a business plan from scratch. This is a kind of "scheme" for creating a future enterprise with the calculation of planned costs and income, analysis of profitability and other indicators.

Usually there are two types of business planning: for external and internal use.

The first is required by those who are going to attract borrowed funds to their enterprise - a loan or investment. In this case, the best choice would be to use special organizations: It is quite difficult for a non-professional to convince investors or banking organizations of the return on investment. Those who are still going to create a document on their own should take into account that it is better to do this after having already received data on the premises, the number of staff and the size of the salary fund, traffic, and also having finally approved the concept of the institution.

Another thing is an internal business plan, which is necessary for any entrepreneur to understand the prospects for creating a business. The document usually contains the following chapters:

• title and general description project: planned concept, area of ​​the premises, number of staff, type of kitchen and pricing policy;
• approximate range of products;
• preliminary cost estimate for opening;
• estimated monthly expenses (rent including utilities and communications, salary fund, purchase costs);
• calculation of time costs for each stage before the opening of the institution;
• planned financial indicators;
• calculation of return on investment.

It makes sense to draw up an initial business plan at the very early stage of opening a restaurant - by analyzing the market as a whole, competitors of a similar format, as well as statistical data. Then the indicators will need to be adjusted in accordance with the realities.

Selection and repair of premises: stage 2

Finding a place for a future restaurant often becomes a headache. Experts recommend approaching this issue with the utmost care, often citing a quote from Italian restaurateur and chef Marciano Palli: “First place - place, second place - place, third place - place, fourth place - place, fifth place - kitchen".

The general rule of profitability is this: the lower average check cafe, the higher should be its attendance. If the most expensive places in the world can afford to be located far from civilization, good gastronomic restaurants can be found in the courtyards of the central districts of the city, then middle-class cafes should choose busy streets, and fast food should look for places in large shopping centers and train stations.

However, not only traffic is important, but also the correspondence of the potential audience to the level of the institution. This also applies pricing policy and cuisine features. So, for example, it is appropriate to locate a vegetarian cafe near a large yoga center, and a budget restaurant of Pan-Asian cuisine near the market. Because of all these subtleties, experienced entrepreneurs start creating the concept of a restaurant after renting a room: there are not so many suitable sites in any city, and an institution of any format can be successful, if there is demand.

After the lease, the question of repair inevitably arises and often redevelopment. Here it is better to trust experienced designers and planners - this will help to avoid many mistakes common to beginners. It is not worth reminding that the style of a restaurant should correspond to its concept, and it is extremely rare to create an ideal interior without the help of a specialist.

Purchase of equipment, furniture and utensils: stage 3

As a rule, all equipment for the kitchen area is selected in agreement with the chef: it is he who orders the tools and equipment necessary for work, taking into account the proposed menu. Furniture and serving utensils are chosen according to the general concept of style. The number of dishes usually corresponds to the maximum number of seats, multiplied by 2 or even 3 - that is, for 50 guests there should be 100-150 plates, cutlery and glasses of each type.

It is better to buy inventory in specialized stores that supply equipment for restaurants: firstly, here all tools and utensils can be purchased at wholesale prices, secondly, such organizations provide installation and warranty repair services for equipment, and thirdly, in case of loss or damage to serving items, you can easily buy similar ones.

When arranging furniture, it is better to turn to professionals - designers or suppliers - they will offer a competent and beautiful solution.

Computerization: stage 4

It is difficult to imagine a modern restaurant without production and accounting, control of work of personnel. You can develop your own software, but there are a sufficient number of ready-made packages on the market.

The most popular of them are: R-Keeper, 1C: Catering, POS Sector. They fully coordinate the work in the establishment: the waiter sends the order through the terminal to the kitchen, the chef sees the list of dishes to be prepared on a special monitor, after the calculation all the ingredients are written off from the warehouse according to the calculation card, income and expenses are recorded for accounting. And this is only a small part of the possible functions of such software: in addition, many programs are able to take orders directly from customers’ smartphones, collect and store the history of purchases of discount card holders, use special controllers to record the number of drinks poured in a bar ... In a word, the cost of programs for a restaurant fully justify themselves, and a novice businessman simply cannot do without special software.

Recruitment: stage 5

Of course, to hire the right people, it is better to contact specialized agencies, but with a limited budget, you can handle it yourself. When recruiting dishwashers and cleaners, an interview is usually enough, but when hiring buyers, waiters and administrators, it is worth studying their work experience and recommendations, but it is advisable to personally verify the skills of a chef, cooks and bartenders. Chef , as a rule, is selected at the stage of approval of the final concept of the institution. An essential part of success will depend on this worker. Not only culinary talents are important, but also understanding target audience, the key idea of ​​the restaurant. Candidates for the position cooks most often selected personally by the chef.

How many employees are needed for the normal functioning of the institution? The answer will depend on the size and format of the establishment. Since we are focusing on a small restaurant of a democratic level, sample list frame will be like this:

• Chef;
• cook (for 50 guests per shift, 2–5 cooks will be enough);
• bartender / barista (for small restaurants, one per shift is enough;
• dishwasher;
• purchaser;
• administrator/hostess;
• waiters - as a rule, one waiter can serve up to 10–15 guests (accordingly, there should be 3–5 such employees in the shift of our establishment);
• cleaning woman;
• accountant (you can limit yourself to "coming").

A common mistake novice entrepreneurs make is trying to embody their own ideal picture of the enterprise in the business: in the case of a restaurant, service, interior and cuisine. You should not be guided by your own tastes - after all, not only you and your friends will visit the cafe and restaurant.

Menu planning and supplier selection: stage 6

The stage of menu development coincides in time with the stage of the final approval of the concept. Usually one of the main participants in this process is the chef: he creates a list of planned dishes, and the owner or manager evaluates them in terms of attractiveness, taste and cost of ingredients.

The selection of suppliers is carried out by the head of the restaurant or the purchasing manager: they analyze the market of goods, choosing in each segment of the company, the best in terms of "price-quality-reliability". Almost no establishment is limited to one supplier, usually there are 7-10 of them: firstly, the conditions for each group of products should be considered separately, and secondly, it is better to provide some kind of “backup” source, especially for rare ingredients.

Advertising: stage 7

To convey information about their institution to customers, entrepreneurs usually use a set of measures:

• ordering a sign that reflects the type and concept of the institution;
• accommodation billboards and pointers;
• creation and promotion of the site;
• registration on various specialized portals (“Afisha”, etc.) and opening accounts in social networks;
• advertising in the press;
• distribution of leaflets, brochures, etc.

launch advertising campaign occurs shortly before the opening of the restaurant or immediately after. A set of events is selected depending on the intended target audience: for casual establishments, distribution of leaflets and PR on the Internet is well suited, for restaurants of an expensive format - placement of information in specialized publications.

Opening a catering establishment is extremely difficult task. It is especially difficult for beginners: they have to take into account a lot of nuances and make many mistakes before they begin to understand the "kitchen" of the kitchen. Therefore, many novice restaurateurs seek help from specialists - companies that are ready to help in creating a successful establishment.

The business plan for opening a restaurant consists of several sections, but since the main objective any investment project - obtaining maximum profit with minimum investment, the main section is financial analysis or economic justification and calculations.

Let's give an example of the calculations of an approximate business plan.

Description of the project. Opening of the restaurant "Spanish Yard" in the business district of the city, near office centers, a court building, 2 hotels, an entertainment complex, a drama theater.

Project concept. The restaurant's menu will offer 35 dishes that fully meet the standards of a healthy diet - low-fat meat, low-calorie dressings and sauces, fresh vegetables, delicate and light desserts + a wide wine list for 27 positions.

Expected net profit 1st year - 98,000 (hereinafter - US dollars).
Restaurant capacity. Main hall - 40 seats, summer courtyard - 50 seats, banquet hall - 35 seats.

Financial plan.
Capital investments - 80,000, of which:

• – rent of premises + design project – 23,375 (210 sq.m.);
• - cosmetic repairs - 6,600;
• - purchase of equipment, furniture - 34,000;
• – licenses, patents – 2,500;
• - advertising, creation and promotion of the site - 3,000;
• — working capital(current and hospitality expenses, utilities+ phone, internet) - 10 525.

Restaurant profitability (average):

• - check in the daytime - 15;
• — check in the evening — 45;
• - check for a banquet - 190.

With a planned restaurant load of 85%, the expected gross profit of the 1st year is 320,400; at the end of the payback period - 375,200.
Payback period - 36 months.

Restaurant business plan example

Section I. Review. Chinese restaurant "Beijing" is designed for 50 seats in two halls. It is planned to create an original atmosphere using numerous paraphernalia, designer repairs will be carried out according to the project of architect D., whose main specialization is the culture of the Middle East.

Administrator N, who is responsible for signing food supply contracts, recruiting personnel and compiling menus, spent 8 years in Beijing, has a diploma in restaurant management from Beijing Business School.

Section II. Rationale for the success of the project. The Peking theme restaurant is designed for connoisseurs and lovers of oriental, and in particular, Chinese cuisine. The institution has no competitors in the city.

According to a sociological survey on the website of the portal, about 17% of respondents visit themed restaurants in order to diversify their leisure time, 9% regularly visit restaurants with Eastern and exotic cuisine, 7.5% have visited Chinese restaurants in other cities and wish to repeat the experience.
In numerical terms, you can expect: 25 visitors per day, with an average check of 1,000 rubles. monthly gross revenue will be 750,000 rubles.

Restaurant services:

• — high-quality customer service according to the menu;
• – organization of corporate and private thematic events;
• - delivery of meals around the city.

Section III. Production plan. The project will be implemented in 5 stages.

Before you start writing a restaurant business plan, you should determine the purpose of this document - whether you will use it only for yourself or provide this information to their partners or potential investors. The business plan below will help beginners in the restaurant business to correctly understand the essence of this stage on the way to project implementation.

The main issue of any business plan is the topic of optimal and proper distribution of finances. However, each restaurateur must take into account other important aspects:

The restaurant business plan reflects only real facts (one of the most common mistakes is a significant embellishment of existing facts, for example, incorrect calculation of the number of potential audience, etc.);

All expenses are described as detailed as possible (all calculations reflect the real situation, and do not represent possible prospects);

Any business plan is a “rolling planning” (the market cannot be stationary, prices change, consumer preferences change, new goods and services appear, which is why planning is systematic, and business plan sections change in accordance with existing factors).

Let's give an example of an algorithm that a restaurateur can use when drawing up a business plan for his establishment. The required sections in this case are:

Title page (name, address of the restaurant, names of the founders and their details, cost of expenses and essence of the project);

Introductory part (summary, which reflects the general conclusions of the business plan);

Detailed description of the restaurant (technical data, operating hours, location of the restaurant, etc.);

Organizational plan of the institution (need for personnel, estimated staffing and job descriptions personnel, the procedure for interaction between staff units);

The production plan of the restaurant (all information about the production process in the institution is reflected, the same section describes the features of the restaurant menu);

Restaurant financial plan (sources of obtaining Money, schedule of their payback, forecast of profit and possible losses);

Risk insurance;

Introduction.

1. Organizational plan.

1.2. Demand and loading of the restaurant.

1.4 Basics of calculation.

1.5 Determination of the average selling price, the size of the trade margin.

2. Investment plan.

2.1 Investment volume.

2.3.1 Technological equipment.

2.3.2 Investment in the automation system.

2.5 Financing of the project.

3. Financial plan.

4. Investment efficiency.

5. Risk analysis.

Introduction.

This example of a business plan was prepared by the specialists of the Restaurant Project website for informational purposes only. The information presented in the material has been obtained from sources that, in the opinion of our specialists, are reliable.

The Retsorana project is not responsible for losses, damages caused by the use of the information of this concept by third parties, for the consequences caused by the incompleteness of the information provided and the risks associated with doing business.

Estimated part of the business plan.

Basic option: a restaurant located in one room.

The second option: a chain of restaurants.

Input parameters for the project.

1. Planned number of outlets: one or more;

2. City of business establishment: St. Petersburg;

3. Features of the business project: the presence of its own production workshop;

4. Business creation objects:

Restaurant 250 sq.m. (leased area), estimated number of seats 100 (conditionally);

Several restaurants with an area of ​​250 sq. m with an estimated number of seats 100 conditionally;

Production hall 50 sq.m.

5. Planning period: 1 year;

6. Planning currency: Russian ruble;

7. Estimated time for opening a business: January 2013.

1. Organizational plan.

1.1. Personnel and payroll.

In the restaurant business, a lot depends on the employees of the institution. Their professional level, correct behavior, individual approach to each client are the guarantee of a good reputation of the restaurant.

For the successful development of a business, it is necessary to form a real team that will act for the benefit of a common cause. To begin with, you need to select staff who, at the first stage of the institution’s operation, will be able to draw attention to it, helping to form positive reviews about the new project. And then, with the development and expansion of activities, it will be necessary to train employees and improve their skills.

I would like to dwell in more detail on the key employees of the restaurant, the requirements for their qualifications and the main tasks in their work.

Restaurant manager.

The head of the restaurant is a key figure in the institution. The success of the restaurant will largely depend on the professionalism of the future project manager. This should be an established manager in the restaurant industry with experience in "start-up" restaurants.

Main current tasks:

Implements the implementation of the current tasks of the restaurant development;

Deals with the selection of staff of the institution, its rewards and penalties;

Implements financial control for the activities of the restaurant in accordance with the adopted budgets;

Interacts with supervisory authorities;

Creates corporate culture and traditions.

Restaurant chef.

The main task of the chef is to control production processes taking place in the restaurant kitchen. He reports directly to the Restaurant Manager. One of the main responsibilities of the chef is the formation of the menu, the preparation of dishes and the control over the observance of technology.

Subordinate to him is the staff of the procurement workshop; the chef is responsible for the safety of materials and equipment used in the cooking process.

As part of his duties, the chef is responsible for the proper resolution of the following issues:

Monitoring compliance with the rules of cooking in accordance with the technology and costing;

Purchase of new and replacement of failed equipment, inventory; purchase of products and control over their use;

Training of new personnel, personnel supervision, shift management;

Monitoring compliance with sanitary and hygienic standards and safety regulations.

Line cook and pre-cooker.

The speed and quality of cooking in the kitchen of the restaurant largely depends on these employees. The line chef and the pre-cooker must be able to handle not only kitchen appliances, but also the equipment that the kitchen and the preparation shop are equipped with.

The pre-cooking chef cuts the products for cooking, he must do his job not only with high quality, but also as quickly as possible.

The chef of the line monitors and performs the final stage of cooking in the restaurant kitchen.

Maitre d', hall administrator.

Such employees are the main persons in shaping the impression of visitors about the institution.

The main task of the maître d' is to meet visitors; as a rule, a man is selected for this position. External data play an important role in this.

Waiters and bartenders.

These employees are key figures in the restaurant hall. Waiters and bartenders serve visitors. It is from these employees that the level and quality of service in the institution depends. Waiters and bartenders should have maximum information about restaurant menu items.

Chief Accountant.

One of the key figures of the restaurant. The main tasks of the chief accountant of the restaurant business:

Financial statements;

Management reporting;

Optimization of tax payments;

Monitoring the execution of budgets BDR, BDDS;

Control over accounts receivable and accounts payable restaurant;

Relations with banking structures.

Table 1.

Staffing (basic version of the business plan).

	Name positions					Note
Administrative and management personnel
	Restaurant manager					% of net profit
	Ch. accountant
	Chef					% of kitchen turnover
	Hall administrator					% of revenue
Production (preparation shop)
	line cook
	Pre-cooking chef
	Waiters					% of revenue

"End-to-end" restaurant business processes:

Management of the restaurant work process, evaluation of the work of the staff;

Accounting support of the restaurant: internal and external reporting;

Technical, operational, service issues in the work;

Issues of security and countering the theft and theft of goods and materials;

Business processes of the procurement shop;

Purchase of goods (raw materials) for production;

The process of production of semi-finished products and preparations for cooking;

Logistics between production and restaurant activities.

Now we will more clearly distribute the performers of the above business processes. The processes in the kitchen and in the preparation shop will be performed directly by the employees of these departments. As for the "end-to-end" functions of the restaurant, some of the business processes are supposed to be outsourced, namely:

Selection and training of personnel;

Technical, operational, service issues in the restaurant;

Issues of security and counteraction to theft and theft of goods and materials.

1.2 Demand and restaurant load.

It is very important at the design stage to correctly assess the future attendance of the restaurant, based on the time intervals of work and days of the week. When assessing attendance for the first three months, the experts of the Academy of Restaurant Business focused on:

Competitive analysis of existing restaurants;

Own experience in restaurant management;

Seasonality of this segment of the catering business;

Table 2.

Forecast of restaurant attendance for the first three months of operation (with an estimated maximum traffic - 750 people / day.)

January
Days of the week, hour					After 22:00 until closing
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
					Total (week)
					Average attendance (day)

February
Days of the week, hour					After 22:00 until closing	Estimated number of visitors per day
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
					Total (week)
					Average attendance (day)

March
Days of the week, hour					After 22:00 until closing	Estimated number of visitors per day
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
					Total (week)
					Average attendance (day)

Picture 1.

1.3 Determining the value of the average check.

Restaurant traffic growth chart.

This issue will be considered in conjunction with sales issues by menu categories, the value of production costs for each category, the level of margins by menu categories in paragraph 1.5.

1.4 Basics of calculation.

Consider what aspects the accounting and costing system in the restaurant consists of.

When creating a menu, the responsibility of the chef and accountant-calculator includes:

1. Availability of the Collection of recipes and loss rates.

2. The procedure for compiling technological maps:

The concept of gross and net in costing;

Cold processing of products (depending on the season);

Thermal processing of products;

Methods of heat treatment;

Dependences of the rate of losses on the chosen method of heat treatment.

3. The procedure for compiling calculation cards based on technological cards.

4. Development and approval of dishes for new and branded dishes.

5. Rules for using the Collection of recipes:

Calculations of vegetable loss rates;

Calculations of norms of losses of cereal products;

Calculations of norms of losses of meat, offal, poultry;;

Calculation of fish and seafood loss rates;

Calculations of loss rates for gastronomic products;

Calculations of loss rates for flour and confectionery products.

6. Pricing in catering:

The concept of price and costing;

Collection of recipes for dishes, culinary and confectionery products;

Calculation of dishes, culinary and confectionery products: modern requirements;

Acts of elaboration of dishes and drawing up technical and technological maps for main dishes.

The area of ​​responsibility of the manager and chief accountant includes:

1. Knowledge of the law of the Russian Federation "On consumer protection";

The procedure for the return, exchange of goods;

Registration of documents on the movement of goods internal and external;

Invoices, invoices, invoices, cash records, including the journal of the cashier-operator, reports;

Cash and non-cash payments, rules for invoicing and execution of payment documents;

2. Economic accounting. Documentation of business transactions:

The concept of accounting documents, their role and significance.

1.5 Determination of the average selling price. Trade margin amount.

To begin with, we define menu categories for further analysis.

Fried chicken;

French fries;

Pepsi, carbonated drinks.

This is followed by the step of determining the markup level for all menu categories. Accordingly, sales prices are formed for all categories. It should be understood that these are average indicators for each of the positions. For example, if the line of the same dish consists of 6-8 varieties, the average selling price will be 100 rubles. This means that the cheapest dish can cost, for example, 60 rubles, and the most expensive type of the same dish can cost 180 rubles.

Table 3

Determination of the average selling price, cost price by menu category according to the basic version of the settlement part.

	Name of the dish		Oud. Weight (share)	Mark-up, %, excluding costs	Selling price, rub.
	Deep-fried chicken (2-3 positions)
	Salads (3 items)
	French fries
	Tea, coffee (3 types each)
	Pepsi, carbonated drinks
	Fruit drinks, juices, mineral water
	Ice cream. desserts
	Draft beer (2 types)
	Pancakes-rolls (3 types)

It should be noted that the average selling prices by category are based on the average prevailing in the market.

More accurate figures can be supplied only after the development of technological and the formation of costing cards for the product line.

Table 4

Determining the level of the average check.

	fried chicken	From 100 to 120 rubles.
		From 60 to 100 rubles.
		From 65 to 75 rubles.
		From 225 to 295 rubles.

2. Investment plan.

2.1 Investment volume.

Let's try to bring all categories of investments into one common table and understand the total amount of investment in the project. It should be understood that the total amount of the initial investment consists not only of investments, but also includes working capital before the opening of the restaurant.

Table 5

The structure of the initial investment in the project.

		Volume (rub.)
	Construction and installation works
	Business plan
	Concept
	Technological project
	Design project
	Corporate identity development
	Site creation
	Automation costs
	Primary staff training
	Security deposit
	Total: Investment
	Working capital (at the rate of approximately 30% of the purchase volume of the first month)

2.2 Investments and renovations.

Let us consider in more detail the composition of construction and installation works. The whole complex of works of builders-finishers and contractors is laid here:

Construction of walls and partitions;

Heating;

Ventilation and air conditioning;

Water supply and sewerage;

Electricity;

Communication and Internet;

Security and fire alarms.

It is important to understand that it will be possible to speak more accurately about the amount of construction and installation costs only at the stage of concluding lease agreements, when it will be clear what and how many construction “alterations” are required to prepare the premises for doing business.

2.3 Investments for the purchase of equipment.

The main investment item is technological production equipment. In fact, the quality of the offered assortment, and hence the success of the business project, largely depends on the correct professionally selected equipment.

2.3.1 Technological equipment.

To determine the cost of technological equipment, the specialists of the Restaurant Project developed a technological project, the result of which is the specification of equipment in the amount of 5,678,776 rubles per 164 kW of electric power (basic version of the calculated part).

The technological project includes plans for the arrangement of equipment and its specification according to the arrangement by zones, as well as an explanatory note.

Table 6

Technological operations and proposed equipment.

	Technological operation	Suggested equipment
	Preparation of semi-finished meat products	Roasting surface, production LOTUS FTL-78ET Italy
	Baking confectionery and bakery products	Convection oven TECNOTEKA KL 864, Italy
	Deep-fried cooking	Pressure Fryer, Kocatec PPFE 600, South Korea
	Cocktail preparation	Hamilton Cocktail Mixer, USA
	Ice cream making	Freezer for soft ice cream, Starfood, South Korea
	Storage of wine and alcoholic beverages	Wine cabinets Tecfrigo, Italy

Separately, it should be noted that the specification already includes a proposal for furniture in the hall for visitors.

2.3.2 Investment in the automation system.

The experts of the Restaurant Project analyzed the market of proposals for the automation of restaurants. The best solution might be standard project of the IIKO company specifically for the organization of customer service, as well as a comprehensive offer for the automation of establishments from the Avers Technology company.

Comprehensive automation offerings:

"Avers Technology" company, complex solution "Expert" system, cost from 200,000 rubles;

IIKO, a comprehensive solution, cost from 200,000 rubles.

The main advantage of the system is the ability to organize and control the stages of production in the procurement shop and sales in the restaurant hall almost online, track internal logistics, and provide financial reporting. Besides, modern systems automation allows you to build accounting taking into account the features organizational structure and optimization of taxation.

2.4 Investments in working capital.

According to the established practice in the restaurant business, even before the opening of the institution, all the main contracts for all categories of goods from suppliers are concluded. By certain categories supplies, it is advisable to enter into exclusive agreements with one reliable and trusted supplier partner. For example, in the field of beverage supply. This will also bring additional income.

The main suppliers of the restaurant:

Supplier of meat, fish and seafood;

Provider fresh vegetables, lettuce, greens;

Beverage supplier;

Supplier of alcoholic beverages;

Tea/coffee company.

It is also worth noting that when signing partnership agreements with suppliers, you can achieve additional bonuses for the company, for example, beverage suppliers, as a rule, supply the institution with branded inventory and utensils.

Since in restaurant practice, for many positions, they use the relevance of the supply contract with the terms of deferred payment for 7/14/21 days, it makes sense to invest in working capital before opening no more than 30% of the cost of food and drinks of the first settlement month of work.

2.5 Financing of the project.

An important point in creating a restaurant is not only the availability of the necessary financial resource (own funds or involved), but also a complete understanding of the participants in the process of observing the sequence of work stages and organizational measures, and, accordingly, the stages of financing the process of launching a restaurant.

Stage 1. "Ideological, pre-project" stage.

The stage of origin of all ideas and desires. A concept is developed, then business planning, all risks and opportunities are assessed.

Stage 2. "Design: Search necessary equipment; conclusion of contracts with partners - suppliers and contractors".

Stage of engineering, technological design of the premises. Creation of a design project and implementation of the concept. Search for partners-suppliers of equipment, negotiation processes on the terms of supply and payment. Conclusion of contracts. Search for partner contractors for all types of construction and installation works.

Stage 3. "Implementation of construction and installation works according to the design project and supply, installation of equipment at the facility."

Stage 4. "The stage of setting up and launching a restaurant."

Arrangement of all necessary furniture and interior items, adjustment of restaurant automation, installation of cash registers, briefing and initial training of staff.

Table 7

Stages of financing and deadlines for the execution of investment activities for the launch of a restaurant (according to the basic version of the settlement part).

		Volume (rub.)	Funding stage	Month of the final implementation of the enterprise
	Construction and installation works
	Business plan
	Concept
	Technological project
	Establishment and maintenance of the restaurant kitchen
	Design work(heating, ventilation, air conditioning, water supply, sewerage, electrical equipment)
	Design project
	Equipment (according to the Technological design)
	Bar counters, signs, decoration
	Bar equipment, dishes, inventory
	Corporate identity development
	Site creation
	CCTV, security alarm
	Inventory, utensils, cutlery for the procurement workshop
	Automation costs
	Expenses for licensing and permit documentation
	Primary staff training
	Selection of manager and chef
	Security payments
	Total: Investment
	Working capital (based on approximately 50% of the purchase volume of the first month)
	Total: initial investment

3. Financial plan.

In order to enable the Customer to choose options for creating a restaurant business format, two options are presented in the calculation part of the business plan:

The first (basic) option: one establishment with production;

Restaurant chain.

3.1 Budget of income and expenses.

In the calculated part of business planning, two options for the budget of income and expenses are presented:

1. BDR (detailed) is made separately for the enterprise and a separate restaurant based on the parameters, namely:

Planned average check;

Planned attendance dynamics;

Estimated number of seats.

The rent is calculated from the average market prices for commercial real estate in St. Petersburg, namely:

2500 rub./sq.m. for a separate restaurant.

Additionally, to understand the dynamics of orders for the main categories of dishes in the budget, a diagram of the daily order of first courses by months of planning is presented.

Figure 2.

Diagram of daily orders (according to the basic version of the settlement part).

2 BDR (forecast) reflects the overall picture of the enterprise, taking into account the tax burden during the year. Additionally, the margin of financial safety relative to the break-even point is presented below.

To reflect the dynamics of obtaining net profit, a diagram is presented.

Figure 3

Diagram of the dynamics of the net profit of the restaurant for the year (according to the basic version of the calculated part of the business plan).

3.2 Cash flow budget.

Presented in the calculated part of the business plan. Reflects the situation with the receipt and expenditure of cash and non-cash funds of the enterprise during the year, taking into account the quarterly payment of tax on UTII.

3.3 Choosing a taxation system and calculating the tax base.

ENVD.

This type of activity in the catering sector falls under the Single Imputed Income Tax.

Determining the amount of basic income, according to Art. 346.29 of the Tax Code of the Russian Federation::

The amount of basic income for catering enterprises with a hall up to 150 sq.m, 1000 rubles / sq.m.

For St. Petersburg, when calculating UTII, the following parameters are used:

The value of K1 - the deflator coefficient for SPB - 1, 494;

The value of K2 - the coefficient of basic profitability -1.

The tax period is a quarter.

Reporting - similarly.

Unified social tax.

From January 1, 2010, Chapter 24 "Unified Social Tax" becomes invalid ( the federal law dated July 14, 2009 No. 213-FZ). The UST has been replaced by insurance premiums for mandatory pension insurance, compulsory medical insurance, compulsory insurance in case of temporary disability and in connection with maternity.

From 01.01.2011 general tariff insurance premium is 34% (recall, the UST rate is 26%). The distribution is:

For insurance premiums for compulsory pension insurance - 26%;

For insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood - 2.9%;

For insurance premiums in FFOMS - 2.1%;

For insurance premiums in TFOMS - 3%.

The tax period is monthly.

Reporting - similarly.

Personal income tax.

The company calculates and pays personal income tax on a monthly basis, at a tax rate of 13%, according to the salaries stated in " staffing».

However, the fundamental point is the fact that the enterprise is only a tax agent, the payers are the employees of the enterprise as individuals. The specified amount is paid from the salaries declared in the "Staffing Schedule". Therefore, BDR and BDDS are not reflected as a separate line in the budgets.

Table 8

4. Investment efficiency.

The larger the investment project and the more significant changes it causes in the results economic activity enterprises, the more accurate should be the calculations of cash flows and methods for assessing the effectiveness of an investment project.

Methods that do not include discounting include the following:

Method based on the calculation of the payback period of investments (payback period of investments);

Method based on determining the rate of return on capital (rate of return on capital);

A method based on calculating the difference between the amount of income and investment costs (one-time costs) for the entire period of use of the investment project, which is known as "Cash-flow" or the accumulated balance cash flow;

The method of comparative efficiency of the reduced costs of production;

The method of choosing options for capital investments based on a comparison of the mass of profits (the method of comparing profits).

Discounting is a method of evaluating investment projects by expressing future cash flows associated with the implementation of projects through their current value. Methods for assessing the effectiveness of investments based on discounting are used in cases of large-scale projects, the implementation of which requires a significant amount of time.

Methods for evaluating the effectiveness of investments based on discounting:

Net present value method (net present value method, net present value method);

Method internal norm arrived;

Discounted payback period of profit;

Yield index;

annuity method.

The method of evaluating the effectiveness of an investment project based on the net present value makes it possible to accept managerial decision on the feasibility of implementing the project based on a comparison of the amount of future discounted income with the costs necessary for the implementation of the project (capital investments).

Table 9

Project efficiency in the estimated part (according to the basic version of the business plan)

Table 10

Definition key indicators efficiency, taking into account a 5-year profit forecast (according to the basic version of the business plan).

Table 11

Efficiency of the project in the calculated part (by option: a separate restaurant + production).

5. Risk analysis.

5.1 Qualitative risk analysis.

Risk probability assessment determines the probability of occurrence of each specific risk. The impact of a risk assessment examines the potential effect, both positive and negative, on one or more portfolio objectives.

Tools:

interview technique;

Probability distribution;

Probability and influence matrix;

Financial analysis tools;

Assessment of risk trends;

Checking project proposals;

Assessment of data accuracy.

task qualitative analysis risk is to identify the sources and causes of risk, projects in the implementation of which there is a risk, that is:

Identification of potential risk areas;

Identification of risks associated with the activities of the enterprise;

Forecasting practical benefits and possible negative consequences occurrence of identified risks.

The main purpose of this stage is to identify the main types of risks affecting financial and economic activities.

5.2 Quantitative risk analysis.

At the stage of quantitative risk analysis, the numerical values ​​of individual risks and the risk of the portfolio as a whole are calculated. Possible damage is also identified and a cost estimate is given from the manifestation of risk and, finally, the final stage quantification is the development of a system of "anti-risk" measures and the calculation of their cost equivalent.

Quantitative analysis can be formalized, for which the tools of probability theory, mathematical statistics, and operations research theory are used. The most common methods of quantitative risk analysis are statistical, analytical, method expert assessments, method of analogues.

Statistical methods;;

Analytical methods;

Method of expert assessments;

analog method.

Carrying out a risk analysis for the designed restaurant:

The risk assessment for the project was carried out by an expert, as a result of which it was possible to identify a number of industry risks inherent in the public catering market.

The evaluation methodology is as follows:

Risk probability assessment:

0 - the risk is insignificant;

25 - the risk is most likely not realized;

50 - nothing definite can be said about the occurrence of the event;

75 - the risk is likely to manifest itself;

100 - the risk is likely to be realized.

Factor weight:

0.100 - the most significant;

0.055 - average significance;

0.010 - low significance.

The evaluation results are presented in the table.

Table 12

Possible risks of the designed restaurant.

Risks/stages	Assessment of the likelihood of risk realization	Factor weight	Integral risk assessment
Investment phase
The discrepancy between the forecast and actual volumes of material resources
Exceeding planned costs and increasing project costs
Project underfunding
Delay in the completion of work on the launch of the project
Limited availability of energy, building materials, transport, raw materials
Limited availability of labor resources, management staff, contractors
The attitude of local authorities and residents
Operational phase
Credit risks 1,375
Failure to fulfill obligations by partners, shareholders, investors
Supplier default
Default by insurers
Market risks
Possible changes in the cost of raw materials, materials, equipment, finished products
Changes in taxes, duties
Decreased purchasing power of the population
Operational risks
Errors in the processes of conducting transactions and settlements on them, their accounting and reporting
Changes in personnel and the departure of the head
Loss of trust in the institution
Fraud, abuse, theft
Equipment malfunctions
External influences (crime, terrorism)
Other risks
Unfavorable development of the economic situation, loss of competitiveness
Wrong choice of product line
Conflict of interests of project participants
Legal errors in the implementation of the project
Violations in the right establishing documents
Illegal methods of struggle by competitors
Potential conflicts with state, supervisory and prudential authorities
Total sum of factors
		Overall score risk (%)

Table 13

Risk prevention methods.

Name of operational risk

There are situations when there is an idea of ​​organizing your enterprise, a desire and opportunities to implement it, and for practical implementation you need only a suitable scheme for organizing a business. In such cases, you can focus on the cafe business plan. An example with calculations will help you determine the initial data necessary to open your own business and predict the end result that it can potentially lead to. Ready-made examples can orient you in the trends of a rapidly changing market, offer non-standard and in-demand activities. Also, a high-quality cafe business plan, an example with calculations of initial investment, profit and payback period will help attract an investor for a planned project.

Summary

The culture of coffee consumption has changed from decade to decade. Now it is not just a stimulating drink, but a companion for a pleasant pastime with friends and acquaintances, colleagues and loved ones. Why not make coffee an occasion to enjoy the contemplation of contemporary art creations?

Among other things, the creation of a coffee house is a business that is not only successful and profitable, but also has great potential for development. Various varieties, manner of presentation and ways of accompaniment, a lot of activities that can diversify the usual pastime.

The original interior, friendly and creative staff, exhibitions and creative evenings will create a special atmosphere and culture that will attract visitors for a pleasant stay and spiritual development.

In case of successful implementation, the project can develop in various directions. It is possible to create highly specialized branches of the network - a literary cafe, a theater cafe, a coffee house for artists, a coffee house with live jazz music, etc.

By adapting a business plan, a sample with calculations to specific external and internal conditions, certain initial values, you can organize a successful business, take your competitive position in time and use all the invested potential. However, the example contains those descriptions and calculations that would be common to most potential markets. In order to fully describe the specifics, certain conditions of existence, the document must be supplemented with an analysis of competition, prices for raw materials and fixed assets that are relevant for the region in which the ready-made cafe business plan will be applied should be edited.

Product description

The project aims to create a literary coffee house "Murakami", which is intended to become a "cultural island". The main goals that are laid down in the ready-made cafe business plan are to instill in young people a love of literature and interest in contemporary art, support young talents and contribute to the formation of a cultural society.

Coffee service range:

• High quality coffee and coffee-containing drinks.
• Holding photo exhibitions.
• Literary Evenings.
• Crossbooking.

Coffee house customers will be able to enjoy high-quality coffee and coffee-containing drinks to the accompaniment of relaxing lounge music, literary evenings, mini-performances, photo exhibitions or art expositions of contemporary avant-garde artists will be held three times a week, which will allow young talents to express themselves, and coffee house customers to get acquainted with modern trends in art. These activities do not provide for any profit or cost.

The coffee house also offers its customers to take part in social movement- cross-booking, which involves the exchange of read books. The coffee shop is equipped with original shelving, on which everyone can leave a book they have read and take in return someone else left it there. The laid-back calm atmosphere of the coffee shop provides conditions for comfortable reading.

Types of coffee and coffee-containing drinks, recipe and price:

Drink name	Recipe	price, rub.
Espresso "Reader"	A coffee drink made by passing pressurized water at high temperature through a filter of ground coffee.
Americano "Vanguard"	Espresso supplemented with hot water to prolong the enjoyment of the drink.
Moccachino "Haruki"	Coffee drink with milk and cocoa.
Espresso Macchiato "South of the Border"	Espresso with milk foam.
Vanilla latte "Afterdark"	Latte with vanilla extract and thick creamy foam.
Latte "Norwegian Forest"	Espresso, white chocolate, milk, milk foam.

Main competitive advantage coffee houses lies in its specialization, since this kind of thematic establishments are not sufficiently developed in provincial towns. This cafe business plan can be considered original (an example with calculations). Takeaway coffee can also be included in the range of coffee shop services.

The cost of production with the growth of volumes will reduce both permanent unit costs, and variables due to bulk purchases of raw materials. The coffee house pricing concept includes cost method with a trading allowance, taking into account the originality of the institution. The emphasis is on the creative atmosphere and originality of events.

SWOT analysis

Advantages	Flaws
special atmosphere The original culture of the institution Quality coffee and drinks Crossbooking Opportunity to express yourself Opportunity for cultural exchange	Not yet formed image Absence regular customers Lack of established relationships with suppliers
Capabilities
Range expansion Building relationships with new investors Selection of the most profitable suppliers Regular customers	Potential threat of competitors Rejection of such a culture in society

The target audience

The company is focused on an audience with low and medium incomes, in particular:

• for creative youth and university students (17-25 years old);
• for middle-aged clients interested in contemporary art(26-45 years old).

The potential client of our coffee shop is a creative person who is looking for himself, interested in trends in art, looking for inspiration, like-minded people or a cozy retreat.

Location of the coffee shop

The location of the coffee shop is supposed to be in a shopping center near the city center, not far from educational institutions, in a crowded area. The premises under the contract will be leased for a period of 5 years. The rental price is 180 thousand rubles. in year.

Sales promotion

Customer incentives will be carried out in the following ways:

game stimulation	The behavior of attracting events that can increase the attendance of the coffee shop and inform the population about its existence.
Service promotion	The opportunity to attend an original event should encourage customers to visit the coffee shop and subsequently spread the word to friends and family.
Souvenirs	Regular visitors are entitled to free coffee upon reaching a certain amount visits.

The cafe business plan (sample with calculations) offers basic options that can be varied in every possible way by calculating the costs and profits in the financial part.

Pricing policy

Prices for products will be calculated based on the volume of potential demand, costs and profits. The principles of pricing, the percentage of the premium is set by the enterprise itself. They differ among themselves in different enterprises, whether it is a Unido cafe business plan (an example with calculations), a cafe fast food or any other restaurant business.

The volume of sales and pricing at the enterprise will be calculated as follows:

Calculating the price of coffee drinks
Name	Specific gravity,%	Price/portion, rub.	Level bargain. Surplus, %	Issue volume/year (portion)
Espresso "Reader"
Americano "Vanguard"
Moccachino "Haruki"
Vanilla latte "Afterdark"
Latte "Norwegian Forest"
Average selling price:

Advertising

One of the primary issues when opening an enterprise is informing the public (in particular, its potential customers) about the opening and subsequently about news, events and promotions.

• inside - 1;
• outside - 1;
• around the city - 3.

The cost of placing a banner is 2 thousand rubles.

1*2=2 thousand (rubles per year)

Production plan

Capital investments for the purchase of equipment for the project

Type of equipment	Price, rub.	Quantity, pcs.	Cost, rub.	Cost without VAT, rub.
coffee machine
Fridge
Set of dishes
split system
bar counter
corner sofa
Music system
Projector
Cash machine				5000,00
A computer

The annual amount of expenses for repair, operation of equipment - 2% of the cost of equipment.

The list of required equipment varies from various kinds restaurant businesses. Therefore, for example, in order to implement a business plan for a fast food cafe, it is necessary to calculate the costs of a completely different list of fixed assets.

Calculation of the total amount and structure of initial investments for an investment project
	Cost types	Conv. designation	Amount, thousand rubles		Cost without VAT, thousand rubles
	Total capital investment
	including due to:
	own funds
	Investments in equipment
	including due to:
	own funds
	Total real investment
	including due to:
	own funds

Project investment has the following structure:

Capital investments - 290.72 thousand rubles.

Investments in current assets - 114.40 thousand rubles.

The total amount of necessary investments for the project is 405.12 thousand rubles.

Capital investments will be made at the expense of credit resources, investments in current assets- at the expense of own funds.

Production capacity

Using the existing equipment, the enterprise can sell per day:

(in thousand rubles)
Index
1. Material costs
2. Rent
3. Salary of key personnel + UST
4. Wages of support staff + UST
5. Salary of management personnel + UST
6. Equipment repair costs
Total operating costs
Depreciation
Total distribution costs

Expenditure items are basically similar at restaurant enterprises, regardless of the features and range of services offered. Planning expenses for similar items can be applied and calculated a business plan for a children's cafe.

Depreciation at the enterprise is calculated by reducing the residual value

Calculation of the cost of fixed assets by years, taking into account depreciation
Index
St-t of fixed assets at the beginning of the year, rub.
Depreciation
St-t of fixed assets at the end of the year, rub.

organizational plan

The management of the enterprise is entrusted to the director, who concurrently performs since the enterprise is just emerging, the turnover at first will be insignificant, there are no funds and the need to include an accountant in the staff.

As a director, the manager is a financially responsible person, represents the interests of the enterprise in the authorities, draws up a bank account, draws up contracts and other documents, issues orders, orders the hiring and dismissal of employees, and the application of incentives or penalties.

As an accountant, the director is responsible for the operations of receiving, accounting, issuing and storing funds. He also maintains accounting records, checks the accuracy of the information received, monitors compliance with the legal framework when spending resources. Higher education, knowledge of accounting at the enterprise of the restaurant business.

population production staff will be determined on the basis of functional expediency. Accrual system wages is built on the basis of official salaries, allowances and bonuses depend on the actual development and achievement of final results. Upon reaching the results, the wage system may change and include a percentage of the sale of drinks in its structure. The calculation of the number of staff is made on the assumption that the coffee shop will be located on the periphery or closer to the center, if the location of the enterprise involves a large flow of customers, then the number of employees needs to be expanded. For example, if you plan to implement a cafe business plan (an example with calculations) for an employment center on the highway.

	Job title	Number of people	Salary / month, rub.	Payroll / month according to the tariff, rub.	Additional salary, bonuses per month		Payroll per month, rub.	Payroll for the year, thousand rubles	Unified social contribution
						amount, rub.
	Management staff
	Director-accountant
	Key personnel:
	event entertainer
	Support staff:
	Cleaning woman

Opening hours of the coffee shop: From 10:00 to 22:00. Daily.

Financial plan

Cafe (example with calculations) makes it possible to assess the ability of the project to ensure the flow of funds in sufficient volume to service credit resources, taking into account profit and payback period. The term for calculating the business plan is 5 years.

The company plans to purchase all fixed assets at the expense of credit resources. The bank offers a loan at 18% per annum. It is assumed that the entrepreneur plans to open a cafe calculated on the fact that there are no stocks and financial results from past activities.

Calculation of payment of interest on a loan:

Indicators
The amount of expenses for paying interest to the bank for a loan
Loan repayment amount
Number of payments per year
Bid bank interest in year
Bank interest rate per month
Inflation rate per month coeff.

The amount of overpayment for the use of credit resources is 65.27 thousand rubles.

Running a coffee shop is a costly business. Share variable costs in the price of products without VAT - 80%. Taking into account the planned revenue, we can say that the business will have a large margin of economic stability, since it is quite low. If the customer or investor is not satisfied with the indicators presented in this business plan, he can, based on an example and normative documents to do such work independently, adapting it to practical reality, for example, to calculate the business plan for a roadside cafe. The calculation example is for guidance only.

Planned sales revenue:

Revenue from sales of products (rub.)
Index
Espresso "Reader"
Americano "Vanguard"
Moccachino "Haruki"
Espresso Macchiato "South of the Border"
Vanilla latte "Afterdark"
Latte "Norwegian Forest"

The business plan of the cafe with calculations of the projected profit for the investment project demonstrates the following resulting indicators:

Indicators
1. Sales proceeds
3. Gross operating costs
depreciation
Profit before tax
income tax
Profit net future value
Discount coefficient
Profit net (present value)
Cash flow (future value)

Calculation of discounted cash flow and payback period

		DP bud. Art	DP bud. St. Akkum.	Coeff. dis-i	DP present. Art	DP present. St. Akkum.

The calculation of the payback period suggests that, taking into account discounting, the project will pay off in 7 years and 7 months. The period that the cafe business plan offers (sample with calculations) exceeds the calculated one and is very long for restaurant enterprises, however, it must be taken into account that profit is not the main goal of creating an enterprise, the main goal is to educate culturally enlightened youth and develop contemporary art.

• Description of products and services
• marketing plan
• Financial plan
• Step by step plan to open a restaurant

We bring to your attention typical business plan opening a restaurant in a city of 500,000 people. Serves as an example in the preparation of a feasibility study for the approval of a bank loan

We bring to your attention a typical business plan for opening a restaurant in a city with a population of 500 thousand people. Serves as an example in the preparation of a feasibility study for a project to approve a bank loan.

How much money do you need to open a restaurant from scratch

General business plan information:

• City population: 500 thousand people;
• Location of the object: 1st floor of an apartment building.
• Type of ownership: rent, 90 thousand rubles. per month.
• Area (177m2): kitchen - 45m2, visitors' hall - 90m2, wardrobe - 12m2, utility room - 15m2, staff room - 10m2, lavatory - 5m2;
• Capacity: 50 seats;
• Working hours: 11:00 - 23:00;
• Number of jobs: 10 people;
• Sources of financing: own funds - 640 thousand rubles, borrowed funds (bank loan) - 1,400 thousand rubles;
• total cost project: 2.04 million rubles.

Indicators economic efficiency project implementation:

• Net profit for the year \u003d 1,263,100 rubles;
• Bar profitability = 21.5%;
• Payback of the project = 20 months.

Social indicators of the project implementation:

1. Registration of a new public catering enterprise;
2. Creation of additional jobs;
3. Assistance in the development of the public catering infrastructure of the city;
4. Receipt of additional tax payments to the city budget.

What taxation system to choose for a restaurant

Organizational - legal form organizations will Society with limited liability . The choice of this OPF is due to a number of advantages, including the possibility of acquiring a license for the sale of alcoholic products.

As a taxation system, it is planned to use the simplified taxation system (STS). The tax rate will be 15% of the restaurant's profit (the most favorable taxation option).

The restaurant will be open from 11:00 to 23:00.

Currently started Practical activities for project implementation:

1. The LLC was registered with the local IFTS, the date of registration is March 2018.
2. A preliminary lease agreement for non-residential premises with a total area of ​​177 m2 in a multi-storey building has been concluded.
3. A restaurant design project has been prepared, a preliminary search for equipment suppliers has been carried out. Currently, the procedure for preparing permits is underway.

Description of products and services

The main concept of our establishment will be based on traditional Russian cuisine. In the price segment, the restaurant is designed for middle and lower-middle income levels. That is, for a wide range of consumers.

The restaurant menu will include:

• lunches;
• cold snacks;
• hot appetizers;
• salads;
• soups;
• hot dishes;
• dishes cooked on an open fire;
• side dishes;
• menu for children;
• desserts;
• ice cream and sorbets.

Most of the dishes will be familiar to visitors, as such dishes are prepared at home. The average markup on a product in a restaurant will be about 250%.

The average check of the institution will be about 400 rubles.

The restaurant management will conduct a careful selection of food suppliers. At least 3 suppliers will be allocated for each product group.

Download restaurant business plan, from our partners, with a guarantee of quality.

marketing plan

About 50 thousand people live in the area where the institution will be located. Plus there are several large office and shopping centers. The potential range of clients - people aged 22 to 60 years old with an average and below average income.

In percentage terms, the number of residents who meet the above criteria is about 15% or 7500 residents of the district. Of this number of residents, about 20% or 1500 people visit such establishments at least once a week.

Taking into account the fact that in addition to our restaurant, there are 2 more serious competitors within a radius of 500 meters, our restaurant can count on 30% of the catering market in this area. In numerical terms, this is about 500 people of regular visitors per week or 2000 people per month.

Since the estimated average check of our institution will be 400 rubles. The projected monthly revenue will be: 400 rub. * 2000 people = 800,000 rubles.

However, taking into account the fact that a newly opened restaurant requires promotion and development of regular customers, the establishment will reach this income indicator only after 6 months of operation:

Planned annual revenue will amount to 7,350,000 rubles.

Choosing a restaurant space

The premises where it is planned to open a restaurant of Russian cuisine complies with all SES standards and fire safety standards. The design will be done in light colors, creating a pleasant atmosphere and comfort for visitors.

What equipment to choose for a restaurant

The main equipment will include:

• Thermal equipment (convection oven, combi steamer, pizza oven, stove, oven, etc.);
• Refrigeration equipment(refrigeration cabinet, ice maker, shock freezing cabinet);
• Technological equipment (mixer, vegetable cutter, meat grinder, blender, juicer, coffee machine, etc.);
• Neutral equipment (cutting and production table, exhaust hoods);
• Dishwasher;
• Scales.

In addition, kitchen utensils (gastro containers, pans, pots) and kitchen utensils (chopping boards, ladles, measuring utensils, spatulas, etc.) will be purchased.

It is planned to conclude an agreement with an accountant and a cleaning lady for the provision of services for a fee or to involve a third-party company (outsourcing) for these purposes. indicative monthly expenses for these purposes - 12 thousand rubles. The manager of the restaurant will be himself individual entrepreneur. Be sure to read the article: How to hire an employee - step by step instructions»!

In addition, it is planned to conclude agreements with suppliers of products and services:

1. To ensure the safety of the restaurant, an agreement will be concluded with a security company and a “panic button” will be installed (5 thousand rubles);
2. Food and alcohol products will be supplied under contracts with wholesale organizations and manufacturers;
3. It is planned to conclude an agreement for the removal of garbage and solid waste with a commercial company (5 thousand rubles).

Financial plan

The opening of the institution will require investments in the amount of 2.04 million rubles. Of these, own funds amount to 640 thousand rubles and borrowed (bank credit) 1,400 thousand rubles.

The main monthly expenses of the restaurant will be wages (35%). In addition to wages, rent will be a significant expense for the company - 26% of all fixed costs. In third place in terms of costs will be insurance contributions for employees to non-budgetary funds (PFR and FSS).

The break-even point of sales with an average trade margin of 250% will be 485,800 rubles per month:

The list of all costs, including the calculation of gross and net profit, is presented in the table - forecast of income and expenses:

How much can you earn by opening a restaurant

The net profit of the restaurant for the first year of operation will be 1,263,100 rubles. In the future, profits will only increase, as the number of regular customers of the institution will also grow. The estimated net profit of the institution for the second year of operation will be about 3,500,000 rubles.

Restaurant Profitability according to business plan calculations is 21.5%. The payback of the project will come after 20 months of operation of the institution, which is a good indicator for such a business.

Important point! In a restaurant, it is necessary to organize a consumer corner with a book of reviews and suggestions, as well as information for the institution's customers (telephones of state institutions that control the activities of cafes and restaurants, legislative acts, etc.).

Professional business plans on the topic:

• Restaurant business plan (64 sheets) - DOWNLOAD ⬇
• Cafe business plan (63 sheets) - DOWNLOAD ⬇
• Pub business plan (53 sheets) - DOWNLOAD ⬇

Which OKVED to indicate when registering a business for the provision of restaurant services

According to all-Russian classifier species commercial activities, this direction business belongs to the category of enterprises with OKVED 55.30 (cafes and restaurants).

What documents are needed to open a restaurant

The legal activity of a restaurant in our country is possible only if the following documentation is available:

• Evidence of registering a business with the tax office, state funds and Rosstat.
• Licenses for the sale of strong alcoholic beverages.
• Premises lease agreements.
• Coordination with SES and fire inspection.
• Permits from local authorities.
• Staff contracts.
• Contracts with suppliers and service companies.
• Certificates and invoices for food products.

In addition, the employees of the institution working in the kitchen and the common room must have sanitary books.

Do I need a permit to open a restaurant

The considered direction of commercial activity cannot even be imagined without the sale of vodka, whiskey, wine and other alcoholic products. According to the legislation of the Russian Federation, an appropriate license is required for its sale. Read also a very useful article