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Business plan

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A well-executed business plan for a kindergarten will provide a person interested in such a business with a real opportunity to quickly, correctly and legally make their dream come true. And the dream of your own mini kindergarten can be very profitable! We all see how last years the birth rate has increased, what queues arise annually when children are enrolled in Kindergarten how much effort, time, money parents need in order to arrange their child.

By purchasing a document on the organization of a private kindergarten and putting it into practice, you give your fellow citizens a worthy alternative to state institutions for children. And we know that such gardens have never been exceptionally good. That is why, using a well-thought-out project, you can offer a garden best quality in which children will be given maximum attention.

It should be understood that a home kindergarten or a private one located in a separate building will be profitable if you take finished project, invest in it not only strength, money, but also the soul, the desire to help people. In this case, your kindergarten will never be empty, and the kids will go there with great pleasure.

The surge in the birth rate, which has been observed in recent years, has led to the fact that in our country there is a serious shortage of places in preschool educational institutions. In such a situation, the opening of new kindergartens would be in place, but since there are certain difficulties with this, private kindergartens would help solve the problem. And there are people who are ready to open their own private kindergarten, while hoping for material assistance, state support, and with this in our country there are just great difficulties.

Organizing a business like private garden, begins with overcoming many bureaucratic obstacles. If in America it is necessary to prepare only two certificates to create a private kindergarten, then in Russia the package of documents for opening a group in a kindergarten or organizing a home kindergarten is so voluminous that one gets the impression that local officials are doing everything in order to complicate the process of creating private kindergartens as much as possible. .

In order to open a private house Our kindergarten, a businessman needs a lot of documents - licensing, reviews, registration. Concerning general characteristics private kindergartens is such that most of them are illegal businesses. This means that entrepreneurs work without permits.

As the experience of creating private kindergartens shows, this business is the best suited for young mothers. It is extremely convenient to be engaged in raising your child, and at the same time provide care for other people's children, whose mothers cannot afford to stay at home. There is no need to talk about the special profitability of this business: the costs are too high, and excessively high payments will only scare away customers.

The legal registration of a business can discourage even the most punchy women, and yet the obligatory license for a kindergarten is difficult to dispute. After all, the organizer of such a business bears, according to the law of the Russian Federation, a huge responsibility for a child in kindergarten. If you are law-abiding citizens, be prepared to go through this difficult path, dotted with by no means rose petals. To obtain a license, you will first of all have to agree on the premises. Not every building is suitable for renting a kindergarten. For each child, it should have at least 6 square meters. m., it is necessary to have special rooms for games and sleep, serious requirements are placed on equipping the kitchen of a kindergarten.

After obtaining permits from the fire inspectorate and sanitary doctors, you should obtain state accreditation and certification, submit to the Licensing Chamber a list of educational and educational programs that you plan to use in your work, provide a description organizational structure private kindergarten. It is clear that this option is acceptable only for a large-scale project, and not for creating a kindergarten at home.

In order for a business project to open a private kindergarten to look more or less attractive in terms of investment, an entrepreneur needs to use professional example business plan for opening a kindergarten with ready-made calculations. This document contains detailed description the work of the kindergarten, including the organization and activities of accounting.

The fact that state preschool institutions are far from always able to ensure the normal comprehensive development of the child, which he needs so much at an early age, is known to all mothers. What kind of development can we talk about if the teacher is torn apart every day, trying to keep an eye on a group of kids from 25-30 people? A completely different matter is a private kindergarten, the opening of which has become a good alternative to municipal kindergartens.

The peculiarities of a private preschool institution lie in the small filling of groups, which makes it possible to pay individual attention to each child. How to open a private kindergarten, where to start? Such questions are invariably asked by all novice businessmen. The organization of the work of a private kindergarten should be built taking into account the competent equipment of the premises, which, by the way, must meet the most stringent requirements.

Where can I rent a kindergarten? The full answer to this question can be found in the SNiP standards, which should be read very carefully, because even the height of ceilings and window sills, as well as the type of paint used to paint the walls of the building, matters.

Most best option for renting a private kindergarten - a building that previously housed a state preschool institution, in this case, it is possible to additionally rent space for a kindergarten with an adjacent territory where kids can take daily walks.

Having found suitable premises, you need to do in it quality repair, install a fire alarm and equip the garden. There are strict requirements for the arrangement of a mini-kindergarten. For example, the features of furniture for kindergartens are such that it must be made of safe materials, which is confirmed by the relevant certificates. The requirements for the equipment of a playroom in a private kindergarten, the design of the locker room are also very high, because the safety of the kids is the most important thing.

It is clear that in no case can you save on equipping a garden. And this is one of the main reasons why the payback period of a kindergarten is very long, and an open kindergarten brings a businessman not so much profit as a headache. An analysis of income and expenses in kindergarten shows that parental fee barely covers the cost of child support, after which only small amounts remain.

Using when opening a private kindergarten a competent kindergarten business plan, you will be able to minimize financial risks. You will get acquainted with the recommendations for opening a mini-garden. Having decided to open your own business - a nursery garden, do not neglect this most important financial document, on which your success directly depends.

The relevance of the topic of preschool institutions in our country is still high. And the organization of a kindergarten at home, as a business, is able to correct the situation, if not for the problems associated with this process. Until recently, the existing experience in opening a kindergarten, unfortunately, did not inspire optimism, since entrepreneurs - as a rule, young mothers - could not count on state support. But gradually things got off the ground, it became a little easier to open your own kindergarten at home.

In many cities, the authorities met the initiative of parents who want to organize their own business - a private kindergarten at home, in their apartment. Now you can do it quite legally. The package of documents for opening a home kindergarten in each city is different, as a rule, it includes permits from Rospotrebnadzor and Gospozhnadzor, the results of checking the premises for compliance with housing standards (at least 2.5 sq.m. should be per child). In addition, some cities require filling out forms to obtain permission from neighbors to open home garden- after all, the noise in such an apartment will increase significantly.

Starting a private home-based kindergarten from scratch seems to be a complex undertaking, but the benefits, in case of obtaining permission for this activity, are quite obvious. It is profitable to open a home family mini-kindergarten - hundreds of mothers who were not afraid of difficulties in creating a business have already seen this.

There are two options for events: you are allowed to organize a family group at home, which will be related to a kindergarten located nearby. Those who do not have special education and experience as an educator are sent to free courses. The teaching experience in private kindergartens goes to my mother officially, since she is accepted as a teacher in a state kindergarten. You do not need to rent premises for a kindergarten, since you use your apartment for this purpose. In addition, such a private kindergarten is provided with furniture, dishes, toys at the expense of the state. A mother who looks after not only her baby, but also a group of other children, receives the official salary of a teacher. Parents pay for home kindergarten in the usual way - to the account of the municipal preschool institution.

If you want to create real business- your own kindergarten, from which you will make a profit, then you can open a kindergarten with a short stay of children at home in an apartment. At the same time, you should not position your business as the organization of a kindergarten, otherwise it will be problematic to legalize it. It is much easier to define your activity as developing, which does not require licenses and permits from sanitary doctors and fire inspectors. Payment for such a home kindergarten will go to you, but you need to be prepared for the fact that the business will pay off for a very long time, and problems with regulatory authorities may arise.

So that opening a private kindergarten in a residential building does not turn into a serious problem for you, carefully study a professional sample home kindergarten business plan, which describes in detail how the business should develop, what role legalization plays in this, and how to shorten the payback period with the least loss.

The problem of placing a child in kindergarten is still relevant, despite government measures. Increasingly, parents cannot place their children in a municipal institution between the ages of 1.5 and 3 years, there is a problem in other age categories. Therefore, your own private kindergarten in the future can bring a good and stable income. But in this case there are many bureaucratic formalities. It will help to sort out the kindergarten with calculations.

Market analysis

For the last 10-15 years, the government has been implementing measures to increase the birth rate in Russia. This includes the provision of maternity capital and other assistance to families. However, at the same time, the number of municipal kindergartens is still insufficient. The market situation is as follows:

• in total, about 70% of the needy population in Russia is provided with places in kindergartens;
• almost 2,000,000 children do not attend kindergartens or attend private institutions;
• the share of private gardens is quite small - there are about 2,500 - 3,000 of them, which is only 5% of the total;
• on average in the country, there are only 626 places in preschool educational institutions per 1,000 children;
• the niche is not crowded, entrepreneurs have excellent prospects for developing their own business.

The most attractive idea of ​​opening a private kindergarten will be for cities or urban-type settlements. In them, 7-8 children out of 100 cannot get into a municipal institution due to a lack of vacancies. But in the villages the situation is somewhat different: there are 93 children per 100 places.

The level of competition in the field of kindergartens is not very high due to the lack of places. However, other market participants should not be underestimated. Competitors in this niche will be:

1. Municipal kindergartens. Many parents trust them more. The low cost of the services provided also plays a role here. Usually it includes meals, additional circles conducted by third-party specialists, trips to the pool.
2. Private kindergartens. There are very few of them. Such institutions cannot make serious competition, including due to the small number of places.
3. Networks of private kindergartens under a well-known brand. There are now more and more of them, and people prefer such establishments rather than private traders. Therefore, it makes sense to think about opening your own franchise kindergarten.

Opening a kindergarten franchise

Today, for aspiring entrepreneurs, a franchise is becoming an excellent opportunity to start a business, eliminating most of the risks and reducing the amount of start-up costs. This format of doing business has a lot of advantages:

• saving time - franchisees do not need to develop the concept of their kindergarten, select suitable methods;
• availability of proven methods of work that give results (especially for developing kindergartens);
• consulting support (a conscientious franchisor not only provides a ready-made business model, but also helps to draw up a business plan for a particular city);
• presence of a ready-made brand, known to people, which attracts loyal customers even before the opening;
• cost reduction (due to assistance in finding and purchasing equipment, providing teaching materials, no need to seriously spend money on advertising establishments);
• assistance in obtaining subsidies (since a private kindergarten is a socially significant business, within the city or region, the country may provide for their financial support in the form of cash contributions, exemption from taxes and fees).

The effectiveness of the franchise kindergarten will largely depend on the correct choice of the franchisor. The most popular in this area are the following suggestions:

	Baby club	Little country	baby way
Format	Baby Club (3 hours per week), Baby Garden (50 hours per week)	A full-fledged kindergarten with additional developmental activities (speech therapist, dancing, art studio, music, and others)	A full-fledged kindergarten with a unique training program (options are provided for small towns and megacities)
Children's age	From 8 months to 6-7 years	From 1 - 1.5 to 7 - 8 years	1.5 to 7 years
Starting investment	2,500,000 - 5,000,000 rubles	1,500,000 - 10,000,000 rubles	880,000 - 10,000,000 rubles
Lump sum	990,000 - 1,400,000 rubles	600,000 - 5,000,000 rubles (depending on the number of groups)	500,000 - 850,000 rubles
Royalty	7% of revenue	5% of income	4% of income, but not less than 7,500 rubles per month

Opening a kindergarten under one of the franchises presented will cost a lot, since such institutions are designed for a large number of places. In addition, the franchisor charges for the provision of teaching materials and programs developed in accordance with existing standards (for example, education in kindergartens "Little Country" complies with the Federal State Educational Standards).

Choosing a kindergarten format: a list of services

There are many types of private kindergartens. First of all, the entrepreneur must decide what services he will provide to his customers:

1. organization of the child's leisure time while the parents cannot be with him;
2. solution of educational and educational moments.

Do I need a license for kindergarten?

Disputes regarding obtaining a license to operate a kindergarten appeared a long time ago. The answer to the question about depends on what list of services the organization provides. When it comes to looking after and caring for children, then you do not need to obtain a license. But it will be necessary for the provision of the following services:

• preschool education (kindergartens);
• additional education (children's center).

If the institution is engaged in the systematic education of children (circles of English language, preparation for school), then without a license to conduct such activities will not work.

Literally a few years ago, only non-profit organizations (CHHUDO, ANO, NOCHU and others) could obtain licenses. Now there is such an opportunity commercial organizations and even individual entrepreneurs. The law on education No. 273-FZ of December 29, 2012 just enshrined such a right (Article 91, paragraph 2).

If an entrepreneur does not want to issue a license, but plans to include the provision of training services, then it makes sense to conclude agreements with teachers for renting premises. They, in turn, must register as an individual entrepreneur and charge for lessons separately. If a person conducts teaching activities individually, then he does not need to obtain a license.

If the organization decided to obtain a license, then first you need to carefully study the requirements prescribed in the Decree of the Government of the Russian Federation No. 966 of October 28, 2013. For example, everyone needs to obtain permission from the Ministry of Emergency Situations educational organizations to issue a license. But if we are talking about an individual entrepreneur or an organization providing training, then this document will not be required. In general, the licensing procedure looks like this:

1. applying to Rospotrebnadzor for a conclusion and obtaining it (usually it takes up to 30 days);
2. development and approval of programs;
3. payment of state duty;
4. contacting the regional government bodies license issuers (for example, the Department of Education) and obtaining a license - this takes another 60 days.

Obtaining a license for a kindergarten is a long and painstaking process that requires additional costs, but an entrepreneur can get a lot of advantages:

• the training document issued by the organization will be recognized as official;
• you can count on subsidies and benefits from the state (for example, renting municipal real estate at low prices);
• the possibility of receiving a tax deduction for tuition.

Once having received a license (has an unlimited validity), the organization will be able to provide educational activities, receive subsidies from the state. The main thing is to meet all the requirements and successfully pass scheduled inspections (the first one is carried out a year after obtaining a license).

Premises for a kindergarten

Until recently, a kindergarten had to be opened in non-residential premises. Their functioning in residential buildings was strictly prohibited. But the situation changed dramatically after the appearance of SanPiN No. 2.4.1.3147-13 of December 19, 2013. It spells out the requirements for preschool groups placed in housing stock. Moreover, the appearance of the document not only made it possible to use the premises in apartment buildings for organizing a kindergarten, but also simplified the procedure for obtaining various permits. For example, such organizations are allowed to:

• equip a common bathroom for children and adults;
• look after children for 14 hours a day;
• equip a play area at the rate of 2 meters for each child;
• combine play and sleeping areas;
• use bunk beds.

There are many exemptions for private kindergartens in residential buildings. For example, they may have stove heating, no water supply in the presence of mechanized water supply, no sewerage in the presence of a cesspool. All this made it possible to open kindergartens even in very small settlements.

The state made such concessions due to an acute shortage of places in kindergartens. This should encourage the emergence of new organizations. But for gardens operating in non-residential premises, the requirements are still strict.

As for the placement of a kindergarten in terms of attracting customers, then everything is simple: large organizations should be opened in the central part of the city with high traffic, small enterprises - in residential apartment buildings, mainly in those parts of the city where there are few kindergartens or they are not enough to accommodate all the children of the district.

Registration

Since the purpose of the entrepreneur is to make a profit, then open non-profit organization it makes no sense. The most attractive option is or , and in the first case, you can get more support from the state.

When registering a business, an entrepreneur must indicate activity codes. If it is not planned to obtain a license, then the OKVED code 88.91 - “Provision of day care services for children” should be indicated. Otherwise, you can use:

• 11 - "Preschool education";
• 41 - " Additional education children and adults” (subgroups 1 – sports, 2 – culture and 9 – other varieties).

The most attractive tax system for kindergarten is. Additionally, there is the possibility of receiving deductions.

Kindergartens can receive a reduced income tax rate (0%) from January 1, 2016 to January 1, 2020. Moreover, this applies to organizations providing services for the supervision and care of children. But only licensed enterprises with at least 15 full-time employees can use the right to the benefit. There are other requirements for such applicants.

Equipment and renovation of the premises

The opening of a kindergarten involves the presence of a bedroom and playrooms, a kitchen, a toilet. If we are talking about placing several groups in non-residential premises, then separately it will be necessary to provide for:

• wardrobe - 15 m 2;
• dining room - from 15 - 20 m 2, depending on the number of groups;
• kitchen - 9 - 10 m 2;
• utility rooms for storing inventory and laundry - at least 3 m 2 for each;
• bathroom - 10 m 2 (in non-residential premises on each floor there should be 2 toilets - for boys and girls);
• groups - 2 m 2 for each in the play area and a place for placing beds (for a group of 10 people, at least 15 - 20 m 2 is required).

All premises must be in an appropriate sanitary condition. Repair will cost about 400,000 rubles. When using the premises of former municipal kindergartens, the costs can be reduced to 50,000 - 200,000 rubles.

It is also important to purchase all the necessary equipment. Minimum set for 3 groups looks like this:

• furniture and all kinds of office equipment - from 500,000 rubles;
• obtaining a license, registration and resolving legal issues - 30,000 rubles;
• a sign on the building - 50,000 rubles;
• purchase of teaching aids, toys and other equipment - from 50,000 rubles.

In total, about 630,000 rubles will be spent on equipping the premises. For a typical kindergarten group, the costs will be much lower - about 150,000 - 200,000 rubles.

Staff

For the functioning of a kindergarten with 3 groups, 3 teachers and 3 assistant teachers, 1 nurse will be required. You can not do without a qualified accountant. Among the assistants to educators, it is additionally possible to distribute the duties of cleaning the premises and cooking. This is a great option if there are older groups in the garden, where the teacher can handle childcare on their own.

All employees working directly with children must have a health book, relevant qualifications and a certificate from a psychiatrist. They are required to undergo scheduled inspections on time.

When selecting educators, it is important to pay attention to the education, work experience and character of the teacher. It is important that he knows how to find a common language with children and their parents. The presence of author's teaching methods, various specializations will also increase the likelihood of attracting new customers.

Elite kindergartens often recruit psychologists, speech therapists, drivers, coaches, and security guards.

Sales plan and promotion

The average cost of keeping a child in a private kindergarten is 25,000 rubles per month. The final price will depend on the population of the city, the solvency of customers, and the demand for the service. With 100% load, the monthly income will be 750,000 rubles. But to achieve such attendance is possible only after a few months. At first, the occupancy of groups can be 35 - 60%. Everything will depend on the correct promotion of the kindergarten. There may be several options here:

• placement of a sign on the facade of the building;
• distribution of leaflets;
• posting ads on the entrances of nearby houses;
• placement of pointers;
• advertising on windows (especially effective when placed in residential buildings);
• Internet promotion - creating a site, maintaining a group;
• cross-marketing (posting information in children's clinics, beauty salons, hairdressers, pharmacies, shopping centers).

Cross-marketing is one of the most popular and effective ways to promote your business and services today. Such a strategy fully justifies itself in relation to kindergartens and educational centers.

Financial results

When drawing up a business plan for a kindergarten, you need 2 to 3 months to lay down for registration and obtaining permits. At the same time, you can promote your kindergarten, repair the premises. You can, for example, spend "parents' day." It will not be possible to receive profit at this moment, but there will be expenses. It is better to classify them as start-up costs, including:

• rental deposit - 150,000 rubles;
• repair - 400,000 rubles;
• purchase of equipment - 630,000 rubles;
• advertising - 100,000 rubles (including a sign);
• registration costs - 25,000 rubles.

In total, 1,305,000 rubles will turn out. At the end of the preparatory stage, the kindergarten will begin to make a profit. With a load of 80%, the income will be 600,000 rubles. Of these, part will go to costs:

• rent - 70,000 rubles;
• wage- 250,000 rubles;
• advertising - 10,000 rubles;
• utility costs - 15,000 rubles;
• food for children - 80,000 rubles;
• taxes - 36,000 rubles.

The total is 461,000 rubles. The profit in this case will be equal to 139,000 rubles. Hence, the profitability will be 139,000/600,000 rubles = 23.17%. The payback period will be: 3 months + 1,305,000/139,000 = 12.39. Therefore, after 1 year and 1 month, you can recoup your initial investment and start receiving actual profit.

If we take into account that the entrepreneur uses a preferential tax rate and rents premises from the state for favorable price(in some cities there are programs that allow you to rent old children's backyards for 1 ruble per 1 m 2, subject to repairs), then the payback period may even drop to 6-8 months.

Conclusion

Opening a kindergarten is not an easy idea that can bring a stable income in the future. Drawing up a business plan will help not only to make the calculations correctly, but also to draw up a clear plan for further actions. If desired, the entrepreneur will be able to receive subsidies from the state, tax breaks, which will further increase the profitability of their own business.

As already noted, private kindergartens are becoming more common, especially in large cities. Places in the usual municipal kindergartens are sorely lacking, and not every family can afford to hire a nanny or governess. In addition, do not forget that the child needs communication in the children's team. For many, there is only one way out - to send the child to private kindergarten.

Business plan for a private kindergarten

Opening a private kindergarten, as well as the process of raising a child, is a very difficult and rather troublesome business due to the difficulties in obtaining permits and other restrictions (in particular, the requirements for the premises of a kindergarten).

The first step on the way to a private kindergarten is the registration of a legal entity and the selection of a room that meets all standards, the area of ​​\u200b\u200bwhich will directly depend on the number of children in the kindergarten. According to sanitary standards, one child should have at least 6 square meters. meters of area.

If we are talking about a large project, then the best option there will be a lease of the premises of the former state kindergarten from the local authorities. In this case, you will not have to pay for the refurbishment of the premises, since such a building already has a kitchen, halls for sports and music, bedrooms, etc.

When it comes to creating home kindergarten, then you should have a fairly spacious, bright room with a separate room (at least one) for children. Usually, a room is rented for a small private kindergarten. This may be an apartment, a cottage or renting a suitable area in any existing educational institution. For example, renting a four-room apartment will cost an average of 40-60 thousand rubles per month.

To obtain license for educational activities, you will need to develop educational programs, provide information about the teaching staff, obtain conclusions on the suitability of the selected premises from the SES and firefighters.

A private kindergarten should be equipped with special children's furniture, equipment for sports and recreational procedures, fire alarms.

The set of necessary equipment for organizing a private kindergarten includes special children's furniture, toys, sports equipment, dishes, kitchen equipment, bedding, medicines, stationery, teaching aids, etc. total cost equipment for a group of 15 children can be from 300 thousand rubles.

Of course, in a private kindergarten (unless we are talking about a home group), qualified teachers are required.

In addition, you must take care of the medical care of your little visitors and a balanced diet. Be prepared for the fact that these positions will be controlled quite tightly.

In addition to the above organizational issues, your private kindergarten business plan must include all the necessary financial calculations, which will be different in each case.

Necessary costs include:

1. purchase price or room rental,
2. the cost of repairing the premises (if necessary),
3. the cost of the necessary equipment and inventory,
4. Communal expenses,
5. staff salaries,
6. food expenses,
7. laundry and general expenses.

The income will differ depending on the services and conditions of a particular private kindergarten. It is one thing if you draw up a business plan for an elite private kindergarten, and quite another is a small kindergarten for a group of 5-7 children of your friends and neighbors.

The business plan of a private kindergarten is more relevant today than ever. Although at present there are no such huge queues for pre-school institutions that existed a few years ago, the demand for kindergarten services has increased significantly.

This was partly due to the active promotion of the proper upbringing of children, according to which children must constantly communicate with their peers, receive the knowledge necessary at their age, and be under the vigilant supervision of adults, which parents, who are almost always busy with their own affairs, or while at work, cannot provide.

The draft presented to the reader's attention does not claim to ready business plan private kindergarten, but may well be used as a guide when compiling one.

Summary

This project is a business plan for a private kindergarten with a payback period of two years.

Project goals:

1. Creation of a highly profitable enterprise
2. Organization of obtaining a stable profit
3. Satisfying the market demand for services for the upbringing, education, and pastime of children preschool age.

Project funding source: own funds or bank loan

Form of reference entrepreneurial activity: IP

The total cost of the project: 12 million rubles

Payback period: 1 year

Included in the calculations interest rate: 25 %

The total interest payments will be: 3 million rubles

The investor's income will be: 3 million rubles

Payments of loan funds and interest on the loan will begin from the first month of the project.

Main stages of project implementation

The beginning of the project implementation - immediately after the acceptance of the business plan by the Customer, or after receiving credit funds.

The main stages for the implementation of this project, the conditions and terms of their implementation are presented in Table No. 1:

Stages of the project	Deadlines
Conclusion of an investment agreement	1 month
Getting borrowed funds	1 month
Entering into the state register, registration in administrative and tax authorities	1 month
Location selection and design documentation	1-6 months
Purchase and installation of equipment	1 month
Recruitment	1 month
Holding marketing campaign	1-24 months

General description of the project

A private kindergarten is intended to create a service for the upbringing and education of children, care and supervision of them in the territory of various settlements RF. This concept includes the following institutions:

• Nursery
• Kindergarten-school

In addition to the economic component of the project to create a private kindergarten, a special component is its social significance. As is well known, the number of kindergartens in Russia lags far behind the number of children their parents wish to place there.

The motivation for creating a kindergarten in the form of a disinterested mission for the proper upbringing of children can be ruled out immediately, since the current moral principles of society as a whole leave much to be desired. But since any inspection can immediately close an institution if it reveals inadequate quality, compliance with established rules and regulations, and the costs of creating such a business are very significant, any entrepreneur doing business in this area tries to keep everything “on a level”.

Today, in order to arrange a child in kindergarten, you need to stand in line. And in a large city, this line must be occupied even before the birth of a child! Usually. The application is submitted at the beginning of the year, but in practice, admission to kindergarten is carried out throughout the year.

In Russia, there are two forms of ownership of kindergartens:

1. State institutions
2. And non-state

The latter, in turn, can be further divided into 2 types:

1. Private kindergartens
2. And homemade

The mode of operation of state kindergartens, as a rule, provides for a 10 or 11-hour stay of a child in an institution. Many private kindergartens operate on a schedule - from 8 am to 12 noon and / or from 14 to 17 hours. And, despite the fact that long periods of stay of children in kindergarten enjoy most in demand, there are quite a few such establishments, it is extremely difficult to get there, and therefore they are in great demand.

Any preschool institution organizes its work in accordance with the law of the Russian Federation "On Education", must be properly registered, have a state license, and a premises that meets all necessary standards.

Premises for kindergarten and its location

A private kindergarten, unlike a home one, is usually located in its own or rented building:

• Necessarily low-rise
• Freestanding
• With a closed adjacent territory

In the city, this may be former buildings state or belonging to various departments, kindergartens, or new buildings built according to all SNiPs. And outside the city - small cottage-type buildings, erected according to the same rules.

Unlike a private kindergarten, a home one usually occupies a 3 or 4-room apartment, of which most of the area is devoted to placing children. Often, home kindergartens are semi-legal, or completely illegal. Therefore, for an entrepreneur who does not want problems with various supervisory authorities, the best option is a private kindergarten.

When planning to open a business, in the process of preparation, you should determine the place for the future kindergarten that best meets the necessary parameters:

1. The selected area should contain as few competing organizations as possible, both similar and state type(optional but recommended)
2. When choosing a district for the location of a kindergarten, it is necessary to be guided by a large number of new buildings and houses under construction, where young families with small children usually live

The technical characteristics of the room should be as follows:

• It should be in a residential area so that in the event of its purchase or lease, the cost would be significantly lower than that of a residential property.
• The room must comply with the standards of the fire service and Rospotrebnadzor specified in SanPiN 2.4.1.3049-13 "Sanitary and epidemiological requirements for the device, content and organization of the operating mode of preschool educational organizations."
• The optimal area for 1 child should be at least 6 square meters. meters. Based on these calculations, it is necessary to determine the number of children that can be kept in kindergarten.
• A private kindergarten should have separate rooms for games, sleeping, eating, and a medical office.
• Sanitary rooms for boys, girls, and separately for adults.

If the found premises do not meet these requirements, then it is necessary to make redevelopment and repairs in it, if the property agreement allows it. Ideally, they manage with cosmetic repairs, but most often you have to redo the building almost completely. And this is one of the most significant expense items in the entire project.

Necessary documentation for opening a preschool institution

According to the scope of the legislation of the Russian Federation, which regulates the activities of kindergartens in the country, only legal entities– organizations of a non-profit nature (partnerships, associations, unions, foundations, etc.), or individuals, registered as individual entrepreneurs . OOO, any joint-stock companies, etc. are not allowed to engage in educational activities.

Based on this, the most suitable form of doing business for the owner (owners) of a kindergarten is an individual entrepreneur. After registering a business, it is necessary to collect a package of documents that are needed to start a kindergarten.

First of all, you need to register with the tax authorities with the mandatory assignment of TIN, in the statistical authorities with the definition of OKVED, OKPO, etc. You can find out the full list of taxes that an individual entrepreneur pays.

For, to get a license to drive educational activities it is necessary to provide the following package of documents to the Department or the Committee of Education in this subject of the Federation, local governments:

• Extracts from the relevant registers confirming registration as an individual entrepreneur
• Certificate of registration with the tax authorities
• The act of Rospotrebnadzor confirming that the premises for the kindergarten are in proper condition
• Conclusion of the GPN that the premises have been checked for fire safety
• Compiled educational program, both of a single type and of our own design
• Certificate confirming the availability of material and technical equipment and teaching materials
• Data on the composition of the teaching and educational staff, the number of children, etc.
• Receipt of payment of the state fee for the license

To obtain the conclusion of Rospotrebnadzor it is necessary to conduct a number of paid studies and analyzes, among which the main ones are:

• Measurements of illumination in each room of the kindergarten intended for children
• Measurements of radiation in the building and in the surrounding area
• Analysis of the composition of tap water in kindergarten

To obtain an act of GPN necessary:

• Install a fire alarm
• Treat the wooden elements of the building structure with a special compound
• Have an agreement on the conclusion of services for the maintenance of fire alarms
• Equip all premises of the kindergarten with fire extinguishers, signs with direction indicators to the exit, and fire evacuation plans

Obtaining a license for a kindergarten is such a troublesome and costly procedure that many entrepreneurs, faced with this need, refuse to implement this business idea at this stage.

Meanwhile, the further process is much easier, and is not without some "bonuses" that are unique to this type of business. So, for example, one of the main problems of any business is missing in the work of a kindergarten - the lack of clientele and the struggle for it, the lack of institutions of this type is so acute.

A business plan for a kindergarten, without which it simply cannot take into account all the nuances of the organization, can be ordered from companies involved in business planning. Such a service will cost from 50 to 150 thousand rubles. You can try to write a description of the project yourself. For help, you can suggest that you familiarize yourself with this information -.

However, it can be reiterated that market for services preschool education so free that there is practically no competition. And therefore, even in small towns relatively quietly there are large and small private kindergartens nearby.

Marketing plan

It should be noted right away that the activity of kindergartens was not affected by the economic crisis that began in 2014, in terms of falling demand for services. The need to raise children in kindergartens does not depend in any way on the financial situation of their parents, the increase in prices for food, clothes and shoes utilities, etc.

The course to improve the demographic situation in the country, taken by the country's government several years ago, has now begun to bear fruit, and the birth rate has increased significantly. At the same time, requests for kindergarten services have also grown. It is impossible to underestimate this business idea.

One of its advantages in comparison with other types of business is its absolute win-win, even with the inept organization of the business. In the capital, for example, there are quite a few families in which children are sent to kindergartens in most cases, clearly violating the norms for the maintenance of children, simply because there is no other way out.

Based on this, we can conclude that there is no need to conduct any special marketing campaign, therefore, you can save a little on this expense item. Besides the best advertisement will be reviews of satisfied children. Therefore, almost all that is needed is to organize a really good institution with an interesting developing educational program.

However, there is still a problem in organizing a private kindergarten. This is a matter of personnel - highly qualified educators and teachers. These professions are among the lowest paid today. Excluding, of course, the situation with elite kindergartens. Many specialists either "left" to tutoring, as nannies or governesses, or began to work in related professions.

The situation will be somewhat saved by the fact that the main job seekers are women over the age of 40 with solid work experience.

Table 2 shows the average salary level for kindergarten workers in Central Russia:

The problems of enrolling in kindergartens in Moscow began to be solved by enrolling via the Internet, on the websites of institutions, or through MFCs - multifunctional centers. It is hoped that in the very near future such a procedure will be introduced in other regions of the country.

Table No. 3 shows the average prices for kindergarten services in various regions of Russia:

City	Prices in the state kindergarten, thousand rubles	Prices in a private kindergarten, thousand rubles
Moscow	from 60	from 80
Permian	from 40	from 50
Vladivostok	from 45	from 55
Krasnoyarsk	from 35	from 40
Kaliningrad	from 40	from 55
Sochi	from 50	from 60
Yekaterinburg	from 50	from 60

There is reason to believe that such an analysis of the situation in the field of kindergartens will be quite satisfactory for any investor who will appreciate the advantages of this business.

Production plan

The main equipment and inventory for kindergarten can be divided into the following categories:

1. For children's development and free games. This includes toys, stationery, teaching aids, children's furniture, technical devices and tool kits.
2. For music lessons and physical activity. This category includes children's musical instruments, workplace a teacher with a musical instrument, teaching aids, indoor and outdoor sports complex, toys and equipment for outdoor games.
3. The necessary accessories for organizing sleep are beds and bed linen at the rate of 2 sets per child.
4. For storing children's outerwear and changeable clothes and shoes - lockers, stools, children's sofas and armchairs.
5. For eating - furniture, dishes, cutlery.
6. Sanitary equipment - baby toilets, pots, towels, soap, etc.

At the same time, equipment is needed to organize conditions for children:

• Kitchen appliances and equipment
• Cooking utensils
• Uniform or overalls
• Washing machine
• Iron, ironing board
• Equipment for medical office– furniture and special furniture, medical equipment and appliances, overalls, etc.

Separately, you need to consider the possibility of acquiring a vehicle (bus or minibus) that will bring / transport children.

The technical support of the kindergarten must meet all necessary requirements. Special attention security issues need to be addressed. In addition, the purchased equipment must justify the investment in the future, and provide a full payback.

Financial plan

The beginning of the financial year of the institution is January.

The main taxes payable are presented in Table No. 4:

Type of tax	tax base	Period	Interest rate
income tax	Incoming profit	Month	20%
Property tax	Estimated value of the property	According to the payment schedule	2,2%
VAT	Added value	Month	18%
Income tax	payroll fund	Month	13%
Social payments	payroll fund	Month	34%

The forecast of volumes of service provision and revenue is presented in Table No. 5:

Period	Type of service	Number of children per month	Service cost, rub.	Revenue, rub
1-12 month		40 - 60	25 000	from 10 to 15 million
1-12 month		40 - 60	35 000	from 14 to 21 million
13-24 month	Raising and educating children for 9 months	50 - 75	27 000	from 13.5 to 20.25 million
13-24 month	One-time payment upon admission to kindergarten	50 - 75	37 000	from 18.5 to 27.75 million
25-36 month	Raising and educating children for 9 months	50 - 75	30 000	from 15 to 22.5 million
25-36 month	One-time payment upon admission to kindergarten	50 - 75	40 000	from 20 to 30 million

Analysis of possible risks

The main risks in doing this business are as follows:

• A high degree of bureaucratic "delays" when registering a business
• Possibility of frequent inspections in kindergarten
• Low level of training of pedagogical and educational staff

Conclusion

The kindergarten carried out in this business plan showed that this project has high development prospects, the possibility of obtaining big profit. Most of the possible risks can be minimized or avoided altogether with the skillful, flexible management of the institution. Economically, the implementation of such a project is fully justified.

* Calculations use average data for Russia

1.Project summary

The goal of the project is to open a private kindergarten at home to meet the demand of the population of the Krasnoselsky district of St. Petersburg for the services of preschool institutions. The kindergarten will be a mini-format facility located in a 120 sq. meters. The mini-garden will work in short and full day modes. The pupils of the garden will be children from 3 to 7 years old, living in the Krasnoselsky district of St. Petersburg.

The project to open a kindergarten is socially significant. According to the district administration, there is an urgent need for these services due to the lack of places in the existing municipal gardens. As of April 2016, the district needs at least 19 new kindergartens. The opening of a private garden will allow parents to find a way out of this situation and use services within their area for an affordable fee.

Investments in the opening of a kindergarten, taking into account the creation of all the conditions necessary according to the new SanPiN, will amount to 648.1 thousand rubles. For the start will be used their own cash. The payback period of the project is 14 months. The stage of preparation for the opening of the garden will take 3 months.

2. Description of the industry and company

The tense situation with queues in kindergartens has affected many Russian families. As a result of the demographic gap of the 1990s, the need for kindergarten services has significantly decreased, as a result of which many of them, having lost pupils, have closed. If in 2010 there were about 45 thousand kindergartens in Russia, then twenty years ago their number was 76 thousand. In the 2013-2014 academic year, there were 43.1 thousand preschool educational institutions. In September 2015, more than 183,000 children aged 3 to 7 and 270,000 children under 3 could not go to kindergartens due to lack of places.

Increased attention to this problem began to be paid after the so-called May presidential decrees of 2012, when the government was given the task of completely eliminating queues in kindergartens for children from 3 to 7 years old by 2016. In addition to the construction of municipal preschool institutions started in the regions, the authorities created simplified conditions for opening private kindergartens for business. In particular, individual entrepreneurs received the right to conduct educational activities, and from January 1, 2014, private kindergartens could count on material support from regional sources. A new SanPiN also came into force, simplifying the organization of a private kindergarten at home within the framework of the legislation of the Russian Federation. Now for this it is not necessary to rent a room that meets certain requirements - it is enough to re-equip a private house or apartment. According to Rospotrebnadzor, in Russia today there are 2,174 private kindergartens attended by 140,000 children. At the same time, the number of commercial institutions is growing. The highest rates are recorded in Moscow - 6.7% per year, in the regions this figure is lower and amounts to 3%. However, the level of demand for kindergarten services still exceeds supply. In large cities, there are up to 108 children per 100 places in preschool educational institutions. Since the need for public services is not fully satisfied, the creation of private kindergartens remains a promising and socially significant business area.

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The goal of our project will be to open a private kindergarten at home to meet the demand of the population of the Krasnoselsky district of St. Petersburg for the services of preschool institutions. The kindergarten will be a mini-format facility housed in a 120 sq. m. The mini-garden will work in modes of reduced and full days (up to 11.5 hours). The pupils of the garden will be children from 3 to 7 years old, living in the Krasnoselsky district of the city. The capacity of the kindergarten will be up to 20 people.

The project to open a kindergarten is socially significant. According to the administration of the Krasnoselsky district, there is an urgent need for the services of preschool institutions in the district due to the lack of places in the existing municipal kindergartens. Opening a private garden will allow parents to find a way out of this situation and use services within their area for an affordable fee. The kindergarten will provide services within the legal framework, and its activities will be aimed at stable operation and further obtaining a license to conduct educational activities. The kindergarten will be equipped with a playroom, a sleeping room, a kitchen, and a place for eating. Children will be provided with a daily routine, including time for games and creative activities, walks, rest, and meals.

The staff of the private kindergarten will include 3 employees. The main organizational responsibilities will be assigned to the project owner, who will act as educator. As an organizational and legal form of activity in our case, a more acceptable option is individual entrepreneurship(IP). USN 15% was chosen as a form of taxation.

3.Description of services

The kindergarten will provide pre-school educational services for children from 3 to 7 years old. Due to the small format, the work of the institution will be based on the principle of mini-groups. The service fee will be charged monthly. Prices for kindergarten services at home are presented in Table. 1. In the process of developing a kindergarten, it is possible to expand the range of services with paid developmental classes on weekends (psychologist, speech therapist, English language courses for preschoolers, etc.). Due to the abundance of large families, military families and beneficiaries in the area, the prices for services are planned to be made as affordable as possible compared to competitors.

Table 1. List of services

To provide the above services, you will need an educational license and permission from Rospotrebnadzor. To work within the legal framework, all the requirements prescribed in the Decree of the Chief State Sanitary Doctor of the Russian Federation dated December 19, 2013 N 68 “On approval of SanPin 2.4.1.3147-13 “Sanitary and epidemiological requirements for preschool groups located in residential premises of the housing stock” will be met ". In particular, the following measures will be taken:

1) temperature regime (21-24°C) and humidity (40-60%) with regular ventilation in accordance with the norms;

2) daily wet cleaning;

3) change of bed linen at least once a week;

4) organization of walks for at least 3-4 hours a day;

5) catering in accordance with age norms;

6) compliance of furniture with the age of children;

7) lack of aquariums, cages with animals, birds and other animals in the kindergarten;

8) regular medical examination by the staff;

9) compliance of the area of ​​the playroom with the standards (at least 2 square meters for each child);

10) the obligatory organization of daytime sleep for long-stay groups.

11) the presence of personal bed linen.

12) the use of toys made of materials that are harmless to health and allow wet processing and disinfection.

4.Sales and marketing

Today, the Krasnoselsky district of St. Petersburg is experiencing an acute shortage of places in preschool institutions. According to the local administration, about 300 people get up every month to provide places in kindergartens. About 2,000 more are waiting in line to be transferred from one kindergarten to another. Despite the efforts of the authorities, the opening of temporary stay groups and new kindergartens, the situation cannot be normalized. According to the estimates of the district administration, 19 new kindergartens need to be opened to fully meet the demand of the district residents. For residents of the district, whose population has increased by 20% over the past 7 years due to abundant housing, this problem is extremely acute, but it cannot be expected to be resolved as soon as possible. It comes to direct appeals to the most senior officials, collecting signatures for various petitions. Unfortunately, the President's May Decrees are not implemented in this particular case. According to approximate calculations, queues for kindergartens in St. Petersburg will be completely eliminated no earlier than 2019.

Due to such high queues and a large number of young families with children, there is virtually no need for big investments into advertising. To attract customers at the initial stage, given the increased demand and a small number of openings, minimal costs will be required. In particular, it is planned to confine itself to POS-materials - handout booklets, which will be distributed in the multi-storey residential sector of the district. Before the opening, an open day will be held for children and their parents and group registration will be organized. Moms and dads will be able to verify the competence of the staff and the availability of all necessary conditions for a comfortable, safe and useful stay in the kindergarten of their children.

5.Production plan

The kindergarten will be located in the Krasnoselsky district of St. Petersburg. The population of the district is about 366,000 inhabitants. The kindergarten is located in a converted apartment of 120 sq. meters on the 1st floor of a multi-storey residential building.

The service delivery process will begin with the admission of children to preschool groups. Before the first visit, the child will need to obtain a medical report. The daily reception of children will be carried out by the educator. Before the reception, he will make sure that the children feel normal. Only healthy children will be allowed to attend kindergarten. In case of detection of diseases in children during the day, they will be isolated from other children until the arrival of parents or hospitalization. After admission, the stay of children in kindergarten will be built in accordance with the daily routine, which will depend on the age characteristics of the children. The maximum duration of wakefulness of children according to SanPin will be up to 5.5-6 hours. The daily routine will include a two-time walk (in the first and second half of the day) with a total duration of up to 4 hours, a 2-hour daytime sleep, 5 meals a day (breakfast, second breakfast, lunch, afternoon snack, dinner). Cooking will be carried out from food raw materials directly in the kitchen of the dwelling. In the first half of the day, creative and cognitive activities subject to the prescribed load limits. In the middle of classes, physical education sessions will be held. Walks will take place on an equipped playground at the household. The Kindergarten will operate on a reduced and full day basis from 8:00 to 19:30.

To create a private kindergarten, it will be necessary to repair and equip the existing residential premises. 120 sq. m. will be adapted to the needs of the kindergarten. meters. The total investment in real estate and equipment will amount to 628.1 thousand rubles. The cost of repairs, including the replacement of plumbing and cosmetic repairs, will be 350,000 rubles. The walls and ceilings of the premises will be finished with materials that allow wet cleaning and disinfection. The estimate will not include the summing up of communications - the premises are equipped with water supply, sewerage, heating, ventilation and power supply systems. The kindergarten will be equipped with several rooms (zones) designed for various purposes. Among them:

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1. Game room for classes and the main pastime, games - 40 sq. meters.

2. Separate bedroom - 25 sq. meters.

3.Kitchen - 13 sq. meters.

4.Zone for eating (dining room) - 20 sq. meters.

5. Washroom and toilet - 8 sq. meters.

6. Utility room for storage of cleaning equipment - 4 sq. meters.

7. Entrance hall with lockers for outerwear and shoes - 10 sq. meters.

Equipping the kindergarten with equipment will require 278.1 thousand rubles. Expenses do not include: gas stove with oven, refrigeration equipment and some other items available. To win the trust of parents, the kindergarten will be equipped with a video surveillance system. Equipment cost items are given in Table. 2.

Table 2 Equipment Costs

	Name	price, rub.	Quantity, pcs.	Cost, rub.
Games room and dining room
	Children's table*
	Children's dining table*
	Children's chair*
	book corner
	Rack for toys semi-open
	Hinged shelf
	Toys and play complexes
Bedroom
	Single bunk bed, solid pine and laminated chipboard
	Bunk bed, solid pine and chipboard
	Bedding (3 sets per child)
Washroom and toilet
	Towel cabinet for 10 sections
	Plumbing (additional sinks, toilets, etc.)
Kitchen
	Tableware and cutting equipment
	Dishwasher
	Cupboard for storage of utensils
Hallway
	Five-section outerwear locker, laminated chipboard
Other
	Cleaning equipment, disinfectants
	Video surveillance system (4-channel video recorder, video cameras, microphones, etc.)
Total:				278 100

*tables, chairs and beds will be selected in accordance with the requirements of SanPin, taking into account the anthropometric indicators specified in Appendix 1.

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In addition to the owner of the premises, who will carry out the duties of an educator, you will need to hire a nanny and a cook, who also performs the duties of cleaning the premises. According to the legislation, the staff will need medical books, regularly undergo medical examinations. staffing and wage fund for employees are given in Table. 3.

Table 3. Staffing and payroll

Taking into account the capacity of the kindergarten for 20 people, the maximum possible gross revenue per month (full day stay) will be 340,000 rubles. Taking into account the increased demand for the services of children's educational institutions, it is possible to predict at least 75% filling of the kindergarten in the first year. In this scenario (in our case, pessimistic) and an average bill of 17,000 rubles. per month, a kindergarten at home will pay for itself by 14 months of work. In this case, the monthly profit will be 52.3 thousand rubles. The current expenses of the kindergarten will include: wages for kindergarten employees, the purchase and delivery of food, utilities and other expenses (laundry, disinfection, etc.). Calculations of the main period of work are given in more detail in Appendix 2.

6. Organizational plan

The start of activities is scheduled for the beginning of a new school year with the completion of all preliminary procedures and the holding of an open day in the month of August. Responsibility for the preparatory period is assumed by the owner of the premises. His duties will also include hiring staff, receiving and maintaining children, working with parents.

7. Financial plan

The opening of a kindergarten will require the attraction of 648.1 thousand rubles, for which own funds will be used. In Table. 4 shows the starting cost items. Financial indicators for three years of kindergarten operation, taking into account 75% load (a group of 15 people) in the first academic year and 100% load in the second and subsequent years (a group of 20 people) are given in Appendix 2.

Table 4. Investment costs

8. Evaluation of the effectiveness of the project

The project to open a private kindergarten at home is distinguished not only by its social significance and ease of organization compared to large kindergartens, but is also a stable source of income. By recruiting groups at the beginning of the school year, the owner can big share confidence in predicting earnings over an extended period of time. In our case, with partial load, the initial investment will pay off already by the 14th month of work, and net profit kindergarten will be more than 50 thousand rubles. At the same time, indicated in Table. 1 prices for services may be increased depending on the actual number of applications for services. Project performance indicators for a three-year period of work are presented in Table. 5.

Table 5. Project performance indicators

9.Risks and warranties

The main difficulties in the implementation of the project are associated with the preparation process, including construction, registration, resolution of bureaucratic issues, settlement of issues with neighbors. However, when establishing work and accepting children into groups, the risks are minimized. Taking into account the increased demand for kindergarten services in the district, the project manager has the right to count on the great interest of parents in his project and the full filling of places already in the first enrollment. In Table. 6 reflects the main risks for the implementation of the project, force majeure, as well as measures that will help to avoid them or their consequences.

Table 6. Assessment of project risks and measures to prevent their occurrence or their consequences

№	Risk	Probability of occurrence	The severity of the consequences	Prevention measures
	Difficulties in obtaining permits, time costs	Medium	Low	Using the services of a lawyer, preliminary collection of documents, in-depth study of the issue, temporary and financial "airbag"
	Rising food costs	Medium	Medium	Changing providers, optimizing costs without compromising the quality of service and the risk to children's health, increasing prices for services within the limits of the parents' ability to pay
	Mass disease of kindergarten students, epidemic	Low	high	Adherence to SanPin norms for the organization of routine, nutrition, compliance with the requirements for the premises, materials, etc., timely identification of a sick child at admission, admission of new children to groups after passing a medical examination, timely cleaning and disinfection of premises
	Emergency, cataclysm, attack by intruders, etc.	Low	high	Availability burglar alarm, surveillance cameras, insurance, fire fighting equipment
	Complaints from neighbors to various authorities	Low	Low	Preliminary coordination of the opening of a kindergarten with neighbors (approval of the placement of a kindergarten by at least 51% of residents), compliance with legislative norms, loading standards, discipline in a kindergarten,
	Decrease in demand due to the opening of new kindergartens by the authorities	Low	Low	Maximum proximity to the place of residence of children, establishing strong ties with parents, customer-oriented service, revision pricing policy
	Losses due to non-attendance by the child (for example, due to illness)	Medium	Low	Reimbursement of part of the parents' funds paid from the total amount for meals +% depending on the duration of the illness, admission of children to vacant places for a reduced / full day
	Decrease in demand for services in the off-season	Low	Low	Recruitment of children in a short stay group, additional services

10.Applications

ATTACHMENT 1

The main sizes of tables and chairs for infants and young children and preschool children

APPENDIX 2

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

Get up-to-date calculations for a business plan