Manufacture of wooden coils for cables. Wooden drums. Design parameters of wooden drums

If there are at least 1-2 large manufacturers of cable products in your area, then the idea of ​​​​opening a cable drum production may suit you. Although not only manufacturers need cable drums. Exists a large number of cable bases where the cable is cut and rewound. They all need cable reels to transport cable and wire. Here is what they say on the forums (homeidea.ru):

Cable drums or, as they are also called, cable reels, are used for winding, transporting and storing cable products. Produced from 5 to 22 sizes. For cable drums, GOST 5151-79 "Wooden drums for electric cables and wires" is installed.

Cable drums are needed, first of all, by those who produce cable products. There is an offer on the market, but often wooden drums are supplied in not very good quality made in garage conditions, on old equipment of the 80-90s. If you can offer a better product, then you will always have a buyer. The wholesale price for size 8 wooden cable drums starts from 800 rubles, for size 22 - from 2500 rubles apiece. In fact, even a small workshop with 6 workers can produce up to 15 cable drums per shift. The monthly turnover of such a micro-enterprise will be at least 400 thousand rubles. In addition, the company can also produce other wood products, such as wooden pallets.

It is advantageous to place production where there is a sufficient raw material base: logging enterprises, sawmills. Cable drums are quite large goods, so their production requires sufficient production and storage facilities. An example business structure looks like this:

• production workshop - from 150 sq. m;
• repair and mechanical workshop - from 50 sq. m;
• warehouse - from 100 sq. m;
• office and staff premises - from 20 sq.m;
• shower room and bathroom - from 8 sq.m.

Must have central water supply and sewerage. A heated room is required for year-round production. Thus, it will be necessary to rent production space from 300 sq. m. Depending on the region, monthly rent will cost from 80 thousand rubles.

The main costs at the start of the business will go to the purchase of equipment. In the equipment market for the production of cable drums, manual and automatic lines are distinguished. If you want to save money at the start, then take b. y. hand lines. A full-fledged production can be opened with an amount of up to 5 million rubles. At the same time, get ready for the fact that you will have to create a staff of 15-20 people who will be directly employed in production. One worker for an 8-hour shift can produce 2-3 drums. Accordingly, to produce 50 drums per shift, 25 people will be required. As an example, the words of the user "Roman Valerievich" from the professional forest industry forum wood.ru:

The purchase of automatic equipment, a line for the production of cable drums, will cost several times more than manual equipment. We are talking about amounts of 10 million rubles or more. On the other hand, automation will make it possible to produce a better product, where the likelihood of defects inherent in manual production is minimized. In addition, the need to hire a large number of employees is significantly reduced, which significantly reduces the fixed costs associated with paying wages. Hence, the cost of production will be lower, and there will be additional scope for setting prices for products. The product will be more competitive.

The most reliable lines for the production of cable drums are made in Spain and Italy. For example, the machining center "Bobimatic" for cable drums (Spain):

Such an apparatus cuts a circle (bobbin) from a hammered shield, chamfers, mills the neck circle, drills holes for bushings and studs, and cuts a concentric neck groove.

The Italian Corali lines are even more functional and include a nailer, hole drilling machine, shaping and milling machine, cleaning section, mechanical stacker, chain conveyor. This line makes it possible to produce drums with cheek sizes from 600 to 1250 mm, from 1000 to 2500 mm. The line can serve only 4-6 people. And its performance is not less than 800 finished products in shift.

There is another option for organizing such a business - the purchase of finished production. For example, Avito has offers for 11 million rubles:

The advantage of this option is that you get a ready-made working model with an accumulated client base. Buy and get income. Another question is how profitable this production is, and whether it is profitable at all ...

Wooden drums are designed for winding and transporting cables and wires. Currently, they are the main type of packaging for cable products. The design of the drums in accordance with GOST 5151-79 is shown in the figure, and the dimensions are given in the table. The number of the drum corresponds to the diameter of the cheek in decimeters.

To protect the outer turns of a cable or wire wound on a drum from mechanical damage during transportation and storage, drum sheathing or packaging with mats is used.

The main traditional way of sheathing is the imposition of a continuous row of boards on the edges of the cheeks and fastening them with nails through a steel tape that tightens the sheathing along the edges.

The dimensions of the sheathing boards and steel tape are shown in the table.

In permitted cases, partial sheathing can be performed, in which the gaps between the boards are not more than 50% of their width.

Design parameters of wooden drums

Drum number	Dimensions, mm							Number of pins, pcs.
	Diameter				Neck length, l	Thickness
	cheeks, D	necks, dsh	axial hole	studs		cheeks, s	details

Dimensions of sheathing boards and steel tape, mm

Mat dimensions, mm

Mat number	Drum number	Board thickness (not less than)	Board width (no more)	Nominal mat width	Wire diameter (not less than)	Steel belt width
	14a; 86; ten; 12
	Yua; 12a; 14;14v
	20a;22a;226;22c

Lengths of cables or wires that can be wound on drums, m

Cable diameter, mm	Drum number
	5	6	8	10	12	14	16	17	18	20	22	25	26	30

Packing mats are a continuous row of boards of the same length, fastened with steel tape or wire, which are wrapped around a cable or wire wound on a drum during packing. Mats are made with gaps between the boards. The sum of gaps should not exceed 50% of the total length of the M-200 mat and 30% for other types. As a reference, the table shows the lengths of cable or wire that can be wound on reels of individual sizes.

If you have not found information on the products you are interested in, please contact the forum and you will certainly receive an answer to your question. Or use the form to contact the portal administration.

For reference: The "Reference" section on the site is intended for informational purposes only. The directory was compiled by sampling data from open sources, as well as thanks to information from cable manufacturers. The section is constantly updated with new data, and is also being improved for ease of use.

List of used literature:

Electrical cables, wires and cords.
Directory. 5th edition, revised and enlarged. Authors: N.I. Belorussov, A.E. Saakyan, A.I. Yakovleva. Edited by N.I. Belorussov.
(M.: Energoatomizdat, 1987, 1988)

“Optical cables. Manufacturers. General information. Structures, equipment, technical documentation, certificates»
Authors: Yury Timofeevich Larin, Anatoly Alexandrovich Ilyin, Victoria Alexandrovna Nesterko
Year of publication 2007. Publishing house LLC "Prestige".

Directory "Cables, wires and cords".
Publishing house VNIIKP in seven volumes 2002.

Cables, wires and materials for the cable industry: A technical guide.
Comp. and editing: Kuzenev V.Yu., Krekhova O.V.
M.: Publishing house "Oil and gas", 1999

Cable products. Directory

Installation and repair of cable lines. Electrician's Handbook
Edited by A.D. Smirnova, B.A. Sokolova, A.N. Trifonova
2nd edition, revised and enlarged, Moscow, Energoatomizdat, 1990

The Precision company manufactures high-precision coils, as well as other winding products with a wire diameter of 0.01-0.5 mm and an outer winding diameter of up to 150 mm. Such elements are used in the radio engineering, electronic industry.

The technical equipment of the production allows you to save a given number of turns with an accuracy of a turn and quickly produce products in large batches.

Coil winding to order is possible subject to availability design documentation: electrical diagram, assembly drawing or product sketch.

Winding machines "Meteor"

To work with winding products, high-tech Swiss Meteor machines are used: they meet all necessary requirements applicable to equipment of this type.

Winding machine "METEOR" has the following characteristics:

• It is capable of winding coils to order with an accuracy of +1 turn;
• Suitable for ordinary, sectional and other types of winding;
• The total number of turns reaches 15,000;
• Winding width in the range from 0.2 to 70 millimeters;
• The wire diameter is 0.01-0.5mm;
• The outer diameter of the winding varies within 50 mm.

The built-in drive allows you to adjust the winding mode depending on the type of product and easily reprogram it to the required parameters. The design of the machine is designed to ensure maximum winding accuracy and stability. High productivity ensures prompt execution of the order, regardless of the size of the batch, as well as a reduction in the cost of the final product.

All this allows the customers of Tochnost LLC to receive all the benefits of a flexible pricing policy companies.

OOO "Tochnost" is modern production radio coils and winding products for watches, electronics and complex industrial equipment. Our high professionalism and many years of experience are a guarantee that you will like the result of our cooperation!

You can get expert advice or leave a request by phone

Introduction

2. Characteristics of the enterprise

3.Product Feature

4. Sales market

5. Analysis of competitors

6. Marketing plan

7. Production plan

8. Financial plan and production efficiency indicators

8.1 Commercial viability of the project

8.2 Effective participation in the project

8.3 Budget efficiency of the project

9. Project risk assessment

Conclusion

Introduction

The paper presents a business plan for the development of production and marketing of cable products - wooden drums. Wooden drums are designed for winding and transporting cables and wires. Currently, they are the main type of packaging for cable products.

The demand for drums is not subject to seasonal fluctuations and remains at a high level throughout the year. Analysis of the market situation showed that it is favorable.

The purpose of developing a business plan is to plan the production of a new type of product for the production of wooden cable drums for the next 5 years.

The project will be financed through a loan received from a bank. The loan will be used to purchase production facilities and equipment needed for the production of wooden cable drums.

1. Resume

Indicators	Indicator value
1. Legal form of business: a) legal entity: b) individual entrepreneurship
2. Taxation system: a) the general system of taxation b) simplified taxation system c) a system of taxation in the form of a single tax on imputed income for certain types activities
3. Project risk compared to investing money in a bank, % (risk ratio)
4. Sources of investment financing or business development method: a) bank loans b) own funds enterprises c) leasing d) franchising e) another source (specify which one)
5. Investment in time: a) stretched out b) not stretched
6. Using sound pricing strategy: a) Cream skimming strategy b) Market penetration strategy c) Stable price strategy

Currently, one of the areas of specialization of LLC "ADM" is the sale of cable and electrical products. Cable products account for more than 70% of the commercial volume of the enterprise and are promising for the development of the activities of ADM LLC. A promising direction for the development of ADM LLC is the production of new products organized on the basis of new equipment purchased by the enterprise.

The paper presents a business plan for the development of production and marketing of cable products - wooden drums. The loan amount is 500,000 rubles, the interest for the loan will be 23% per year.

LLC "ADM" plans to annually supply products of at least 30,000 pcs.

This production will employ an average of 5 people.

When calculating the efficiency of this production, it was revealed that:

The net present value of the project is 55,598.9 thousand rubles.

Net profit in the first year of the project - 11028.5 thousand rubles.

The payback period is a month.

The profitability of the project is 112.2%.

2. Characteristics of the enterprise

LLC "ADM" was established to provide enterprises in Eastern Siberia and the Far East with cable, wire and electrical products. The company "ADM" LLC plans to manufacture cable wooden drums in accordance with GOST 5151-79, as well as custom order(according to the Customer's specifications). Drums are made from edged sawn softwood (spruce, pine) on an automatic line. The applied production technology allows to achieve the appropriate quality, as well as increased rigidity of the assembled drums. Complete set of cable wooden drums at the request of the Customer. This drum production line requires an average of about five workers. The technological process for the production of wooden drums consists of the following steps:

crumbling boards;

sawing boards;

Shield set;

Jigsaw processing;

For the production of wooden drums, it is necessary to take into account the required amount of equipment and its loading. The calculations are presented in table 2.

Table 2 Required amount of equipment and its loading

The calculation of the size of the area and the volume of the building of the workshop and the site are presented in tables 3 and 4.

Table 3 Calculation of the size of the production area

Table 4 Calculation of the size of the area and volume of the workshop building

The calculation of the required number of workers for this production is presented in Table. 5.

Table 5 Calculation of the required number of employees

Job title	Wed/monthly salary, rub.	Number of employees, pers.	General wage fund, rub.
Supervisor
Carpenter-machine operator
Borer
Planer
Auxiliary worker

3.Product Feature

The quality of raw materials and cable products meet the requirements of GOST 5151-79. Product characteristics are presented in table. 6.

Table 6 Cable Reel Parameters (mm)

drum no.			Neck circle diameter	Neck length				Hole diameter		Sheathing length	Rust. from the axis of the drum. to the axis of the driving hole
						cervical circle

The cheeks of the drums are made of two layers. The outer layer is made from individual segments. Each segment is nailed with at least 7 nails. The thickness of the segments must be at least 28 mm. The nails connecting the boards of the cheeks are hammered in concentric rows. An additional row of nails is punched around the axial hole of the drum. The length of the nails should be 6-11 mm more than the thickness of the cheek, with its length up to 60 mm inclusive. Nails up to 80 mm long must comply with the requirements of GOST 4034-63, and over 80 mm - GOST 4028-63.

4. Sales market

Conducted marketing research on the proposed products indicate the existence of a significant amount of demand for cable different types. However, the market for electrical products, according to experts in Russia, is considered to be quite saturated and fully formed. Currently, in the market of electrical products, the demand for products of the traditional assortment, as a rule, does not exceed supply. Cases of unsatisfied demand occur on an individual basis when it is necessary to replace imported equipment in process units that has exhausted its service life. Such equipment requires a non-standard attitude and in some cases necessitates the manufacture of special products using non-traditional technological methods. The rapid development of the cable manufacturing industry has led to a great demand for metal coils, which are widely used as reusable containers. An analysis of the marketing situation when assessing market conditions is presented in Table 7.

Table 7 Table of analysis of the marketing situation when assessing market conditions

Factor name	Factor characteristic	Weight coefficient	Coefficient
1. Size of the potential market, million rubles
2. Growth dynamics of trade in goods, % per year	less than - 5
3. Market outlook for the next 5 years	Very bad Very good
4. Our product is on the market	Very expensive Cheaper than all
5. Our product includes	Very negative With some prejudice Neutral Positively
6. Need for a product	Missing in: 75% regions 50% regions 25% regions Everywhere positive
7. Attitude to some specific property of the product (quality, price)	Very unfavorable unfavorable indifferent positive Very good
8. Packing	Need a brand new Big changes needed Needs a little tweak Sign needs to be replaced Perfect fit without modification
9. Type of activity of competitors	1-2 large firms Low activity of competitors Lack of competitors
10. Necessary amount of market research to adapt the product to the market	Very large (up to a year) Intermediate (up to ½ year) Small (up to 3 months) Minor (up to 1 month)

The overall assessment of the market situation is determined by the sum of points (weight coefficients): less than 200 - unfavorable; 200-300 - satisfactory; 300 and above - favorable. It follows from the analysis carried out that the market situation is favorable for the development of a new type of product of ADM LLC.

5. Analysis of competitors

The main competitors are:

1. LLC "Energoresurs" - competitor 1

2. LLC "Siberian region" - competitor 2.

Sales markets:

1. Domestic market - market A

2. External market - market B.

Table 8 indicates, on the basis of expert assessments, the ranks of the considered enterprise "ADM" LLC and the ranks of the main competitors on a scale from 1 to 5 according to competitiveness factors (1 - the worst, 5 - the best).

The firm occupies an average position compared to its main competitors in both market A and market B.

Table 8 Evaluation of competitors

		Energy resource	Siberian region		Energy resource	Siberian region
1. Product quality 2. Technical and economic indicators 3. Packing 4. Performance characteristics 5. Selling price 6. Terms of payment 7. Terms of payment 10. Sales channels 11. Degree of market coverage 12. Location of storage facilities
13. Promotion of goods on the market: Personal Selling TV marketing Selling goods through the media

With the development of marketing and the expansion of the sales network, the company will be able to take an appropriate position in the cable products market.

This questionnaire was filled out using the peer review. It should be noted that there was no expert who would have full knowledge of this market. In the absence of such, I had to turn to the employees of the enterprise. The following scoring scale was used:

1 Better than anything on the market. A clear leader in the industry.

2 Above average.

3 Intermediate level.

4 There is cause for concern.

5 The situation is really serious.

As you can see, most of the ratings are in the range from 2 to 4 points. There are no extreme marks 1 and 5.

All this testifies rather not to the fact that the company LLC "ADM" for all the above indicators is at an average level, but that the company does not have reliable information about competing enterprises and is not able to assess its competitive position. Assessing their competitive position, employees relied more on intuition than reliable information.

However, it should be noted that a thorough analysis of competitive advantages at this stage is not possible, since information on this issue is not collected or processed by anyone. This happens because so far such information is not of interest to the enterprise, since all enterprise management activities are aimed at the internal environment of the enterprise.

But among the most notable competitive advantage LLC "ADM" can be distinguished as follows:

1. Convenience of location for consumers.

2. The ability to choose a delivery method for the consumer is also an indisputable advantage.

Consumers have the opportunity to export products by their own transport or use the transport of ADM LLC.

6. Marketing plan

With regard to our enterprise, it is acceptable to use the following strategies:

1. Market development (for the domestic market).

Strengthening marketing activities for an existing product in existing markets with the aim of stabilizing or expanding market share or increasing market size. Ways to achieve: increase in consumption (price reduction, increase in sales); attracting buyers of competing products; activation of latent needs (advertising, price reduction).

2. Market expansion (for the external market).

Entering new markets with our product: sales in new regional, national markets, i.e. exit with our products outside the Irkutsk region; variation of the product in order to adapt to the requirements of certain consumers. Research data on the magnitude of risk and costs depending on the implemented strategy are presented in Table 9.

Table 9 The amount of risk and costs in the implementation of enterprise strategies

Strategy	Probability of success, %
1. Market development 2. Market expansion 3. Product development 4. Diversify		Quadruple eightfold twelvefold

Based on the table, our company has a good chance of getting a positive result when implementing the first two strategies.

7. Production plan

To organize the project, investments are required in the amount of:

1. Line for the production of drums - 214,000 rubles.

2. Form for workers - 20,000 rubles.

4. Initial purchase of materials - 100,000 rubles.

5. Other expenses - 66,000 rubles.

Total: 500,000 rubles. It is planned to use 500,000 rubles. – borrowed funds, i.e. bank loan for a period of 1 year, at 23% per annum. The cost of equipment and premises is determined in Table. 10 and 10.1.

Table 10 Determination of the cost of the premises of the site (rub.)

Table 10.1 Determining the cost of equipment

Table 10.2 presents fixed costs.

Table 10.2 Calculation of the total amount of fixed costs (thousand rubles)

Indicators
Marketing
payroll fund
Unified social tax
Other expenses

Specific variable costs per 1 drum are presented in table 10.3.

Table 10.3 Specific variable costs per drum

Table 10.4 presents the planned production volume and product prices.

Table 10.4 Production volume

Table 10.5 shows the total cost of 1 drum.

Table 10.5 Cost of 1 drum

Cost = (fixed costs + unit variable costs × production volume) / production volume.

Table 10.6 presents the necessary data for calculating the financial indicators of the project.

Table 10.6 Initial data

Index	Meaning
Average nominal interest rate on deposits in banks at the initial moment of time, % per annum
Nominal interest rate for using the loan, % per annum
Inflation rate
Taxation system	General system of taxation
Is the type of activity in question subject to value added tax?
Tax rates: Personal income tax persons Unified social tax Social contributions insurance Property tax income tax
Licensing of this type of activity
State regulation prices

8. Financial plan and production efficiency indicators

8.1 Commercial viability of the project

Sales revenue:

B = p × Q, (8.1)

where B is the sales proceeds, rubles, p is the price, Q is the volume of production, kg.

Table 11.1 Sales revenue

Indicators
Volume of production, thousand pieces
Price, rub/piece
Sales revenue, thousand rubles

Now let's define the total costs:

TS without AO = (TFC + TVC) without AO = TFC + AVC without AO × Q, (8.2)

where TFC is the amount of fixed costs, thousand rubles.

TVC - variable costs, thousand rubles.

AVC - specific variable costs, thousand rubles.

Q - sales volume, pcs.

Table 11.2 shows the formation of variable costs:

TVC 1 \u003d (AVC × Q) \u003d 210 × 30 \u003d 6300 thousand rubles / year.

Table 11.2 Variable costs

Indicators
Specific variable costs, rub./pc.
Volume of production, thousand pieces
The total amount of variable costs, thousand rubles.

Table 11.3. the formation of total costs is presented:

TC 1 without AO = (TFC + TVC) without AO = 2048.5 + 6300 = 8348.5 thousand rubles / year

Useful life of the equipment = 10 years. Based on this, we can find annual rate depreciation calculations according to the formula:

Nao = 1/Tpol × 100 = 10

where Тpol is the useful life of the equipment, years

JSC 1,2,3,4,5 \u003d 214.1 × 10% \u003d 21.41 thousand rubles / year

TC 1 with JSC = 8348.5 + 21.41 = 8369.9 thousand rubles / year

Table 11.3 Formation of total costs (thousand rubles)

Indicators
fixed costs(without depreciation)
Total Variable Costs
Total costs (without depreciation)
Depreciation deductions
Total costs (including depreciation)

Let's find the sales income - this is the difference between the sales revenue and the amount of value added tax:

HB \u003d B - VAT \u003d B - [(B / 1.18) × 0.18] (8.3)

VAT 1 \u003d (27000/ 1.18) × 18% \u003d 4118.6 thousand rubles / year

HB 1 \u003d (27000 - 4118.6) \u003d 22881.4 thousand rubles / year

Table 11.4 Sales income (thousand rubles)

Indicators
Sales revenue
VAT amount
Sales income

Revenue from sales

Pr = HB - TC cAO, (8.4)

HB - sales income, thousand rubles.

TS sAO - total costs with depreciation, thousand rubles.

Pr 1 \u003d 22881.4 - 8369.9 \u003d 14511.5 thousand rubles

Table 11.5 Profit from sales (thousand rubles)

Net profit:

PE \u003d Pr - Npr, (8.5)

where Pr is the profit from sales, thousand rubles.

Npr - the amount of income tax (20%), thousand rubles.

Npr 1 \u003d 14511.5 × 0.24 \u003d 3483 thousand rubles / year

PE 1 = 14511.5 - 3483 = 11028.5 thousand rubles / year

Table 11.6 Net profit (thousand rubles)

Determine the net present value of the project:

NPV - the net present value of the project - is the difference between the amount of cash receipts from the project implementation reduced to zero time and the amount of discounted outflows Money necessary to cover the costs associated with the implementation of the project.

NPV = å (CF inv t + CF current t) × a t = å (Pr current t - From current t) × a t + å (Pr inv t - From inv t) × a t (8.6)

where CF inv t and CF current t are cash flows from investment and current activities.

Pr inv t and Pr tek t - cash inflow in year t.

From inv t and From current t - cash outflows in year t.

a t - discount factor

Let's define the discount factor.

a t = 1 / (1+r p) t (8.7)

r р = [(r n bank - K infl)/(1 + K infl.)] + K risk (8.8)

where r n bank = 12% - the nominal bank rate on deposits.

K infl = 10% - inflation coefficient.

K risk = 5% - the risk ratio of the project compared to keeping money in the bank.

r p \u003d [(0.12 - 0.10) / (1 + 0.10)] + 0.10 \u003d 0.07

Table 11.7 Discount factor by years

Now let's define NPV:

Table 11.8 Discounted cash flows(thousand roubles)

Indicators
CF text ×a t

NPV = 56099 - 500 = 31861.9

The return on capital exceeds the investment of capital, therefore, in terms of NPV, this project can be recommended for implementation.

Project financial profile chart.

The financial profile of the project is a graphical display of the dynamics of the net present value of the project (NPV) calculated on an accrual basis.

NPV = å CFact t x at + å CFinv t x at (8.9)

NPVо \u003d 0 - 500 \u003d -500 thousand rubles.

NPV 1 \u003d -500+ 9685.3 \u003d 9185.3 thousand rubles.

NPV 2 \u003d 9185.3 + 10764.5 \u003d 19949.8 thousand rubles.

NPV 3 \u003d 19949.8 + 12765.1 \u003d 32714.9 thousand rubles.

NPV 4 = 32714.9 + 11831 = 44545.9 thousand rubles

NPV 5 = 44545.9 + 11053 = 55598.9 thousand rubles

Figure 8.1 Project Financial Profile Chart

The graph shows that the enterprise pays off at the very beginning of the first year of the project life, i.e. when the NPV curve goes from negative to positive.

Return on investment PI.

PI is the ratio of return on capital to invested capital, taking into account the time factor.

PI = (å CFact t × at) / (å CF inv t × at) (8.10)

PI = 56099/500 = 112.2%

Since investments are not stretched in time, to calculate the payback period of investments, we use the formula:

РВР = Investments / CFtech (PE + JSC) (8.11)

Discounted investments are equal to 500 thousand rubles. (b)

	CF current t × at (d)	Cumulative total (c)

RVR = a + [(b - c) / d] (8.12)

RVR = 0 + [(500 - 0) / 9685.3] = 0.05

The project will pay off in the first month.

The internal efficiency ratio is calculated:

IRR = (-500) × 1 + 9185.3 × 1/(1+r) + 19949.8 × 1/((1+r)^2) + 32714.9 × 1/((1+r)^ 3) + 44545.9 × 1/((1+r)^4) + 55598.5 × 1/((1+r)^5) = 0

Using the selection method, we obtain the following value:

at r ≈ 19.485, NPV=0. And since from October 30, 2009 the Central Bank rate = 9.5%, the bank discount rate is less than the IRR value and, accordingly, it is more profitable for an investor to invest money in this project than in a bank.

8.2 Effective participation in the project

Financial results of the enterprise.

1. Table 11.9 presents the profit and loss statement of the enterprise.

Table 11.9 Profit and loss statement (thousand rubles)

Index
Sales revenue
Sales income
Total running costs
Revenue from sales
income tax
Net profit

2. Determine the interest for using the loan.

Rb = (Rn - K infl) / (1+ K infl) (8.13)

where Rb is the real bank rate,

Rn - nominal bank rate - 12% per annum,

To infl - inflation - 10%.

Rb \u003d (0.23 - 0.1) / (1 + 0.1) \u003d 0.12

Table 11.1 Calculation of amounts for payment of interest for using a loan

3. Profitability analysis

Profitability of production - shows how much each ruble of current costs brings profit.

PIp = (Pr/TC) × 100%, (8.14)

where PIp is the profitability of production, %

Pr - profit from sales, thousand rubles.

TS - total costs, thousand rubles.

PIp 1 \u003d (14511.5 / 8369.9) × 100% \u003d 173%,

Each ruble of current costs brings 1.73 kopecks of profit.

Profitability of sales - shows how much profit is contained in each ruble of income.

PIs = (Pr/D) × 100% , (8.15)

where PIs is the return on sales, %

Pr - profit from sales, thousand rubles,

D - sales income, thousand rubles.

PIs 1 \u003d (14511.5 / 22881.4) × 100% \u003d 63.4%,

Each ruble of income contains 63.4 kopecks of profit.

Table 11.11 Profitability (%)

Those. each ruble of current costs brings in 1 year. - 1.73 kop. arrived; in year 2 - 1.80 kopecks. arrived; in the 3rd and subsequent years 1,772 kopecks. arrived.

Each ruble of income for 1 year contains 63.4 kopecks. arrived; for 2 years - 64.3 kopecks. arrived; 3rd and subsequent years 64 kop. arrived.

4. Operating lever.

Now let's calculate the operating leverage, i.e. By what percent will profit change if sales volume changes by 1%.

OR \u003d M / Pr \u003d (D - TVC) / Pr, (8.16)

where M is marginal income, thousand roubles.,

D - sales income, thousand rubles,

TVC - variable costs, thousand rubles,

Pr - profit from sales, thousand rubles.

RR 1 = (97627118.6- 62400000) / 31726638.64 = 1.11%

Table 11.12 Operating Leverage (%)

I.e.: 1 year. - if the sales volume changes by 1%, the profit will change by 1.14%, 2nd year - if the sales volume changes by 1%, the profit will change by 1.13%, the 3rd and subsequent years, if the sales volume changes by 1%, the profit will change by 1.1%.

5. Break-even project

Q b \u003d TFC / (p - AVC), (8.17)

where Q b - breakeven volume,

TFC - fixed costs (without AO), thousand rubles.

p - selling price of 1 piece, rub.

AVC - variable costs per 1 piece, rub.

Specific variable costs should be subject to depreciation, and subject to the planned sales volume, i.e.

AVC year = p´ + (AO 1 /Q 1), (8.18)

where p´ - specific variable costs per piece, rub.

AO - depreciation charges, rub.

Q is the volume of production, pcs.

Table 11.13 shows the specific variable costs for 1 piece of products, taking into account depreciation.

AVC 1 \u003d 210 + (21.41 / 30) \u003d 211 rubles / pc.

Table 11.13 variable costs for 1 piece of products (rub.)

Table 11.14 shows the calculation of the break-even volume of production.

Q b1 \u003d 2048500 / (900 - 211) \u003d 2973 pieces / year

Table 11.14 Break-even volume of production

Index

As can be seen from the table, for break-even production it is enough to produce 2973 pieces of drums in the first year, so that our company works only for self-sufficiency. In the second year of the project, the break-even volume increases, but then this volume decreases. To build a break-even chart, table 11.15 presents the necessary data.

Table 11.15 Data for the break-even chart (thousand rubles)

Index

Rice. 8.2. Break-even volume of the project

Rice. 8.3. Break-even volume for the first year of the project

Table 11.16 presents the cash flows over the life of the project.

Table 11.16 Cash flows over the life of the project

The name of indicators	Starting moment	The value of the indicators based on the results
Investment activities
Tributaries: Asset sales Outflows: Investments in fixed assets Investment in turnover. capital Other investment investments
Flow CFinv t
Current activity
Tributaries: Sales income Outflows: Operating costs without AO income tax
Flow СFtect
Financial activities
Tributaries: Own funds Outflows: Percentage for use loan Loan repayment
Flow CFfint
Performance results
The cash balance is given. period Accumulated balance. den. funds at the end

8.3 Budget efficiency of the project

To calculate the budget effect, the initial data are presented in Table 11.17.

Table 11.17 Initial data (thousand rubles)

1. VAT - value added tax.

Calculate the amount of VAT received from buyers, rub.

VATreceived = (B / 1.18) × 0.18, (8.19)

where B is sales revenue, thousand rubles.

VAT received 1 \u003d (27000/ 1.18) × 18% \u003d 4118.6 thousand rubles / year

Calculate the amount of VAT paid by suppliers, rub.

VAT payment \u003d (MZ / 1.18) × 0.18, (8.20)

where MZ - material costs, rub.

VAT payment 1 \u003d (1020 / 1.18) × 18% \u003d 155.6 thousand rubles

Calculate the amount of VAT paid to the budget, rub.

VAT budget = VAT received - VAT paid (8.21)

VAT budget 1 = 4118.6 - 155.6 = 3963 thousand rubles / year

Table 11.18 Value added tax (thousand rubles)

An analysis of the table shows that over time, the accrual of VAT of all types increases, which is associated with an increase in the cost of raw materials and output.

Let us determine the taxes deducted from the payroll fund according to the following formulas:

2. Personal income tax - Personal income tax.

personal income tax \u003d payroll × 13%, (8.22)

where FOT is the payroll fund, rub.

Personal income tax 1 \u003d 1200 × 13% \u003d 156 thousand rubles / year

3. UST - Single social tax.

UST = payroll × 26% (8.23)

UST 1 \u003d 1200 × 26% \u003d 312 thousand rubles / year

4. OSS - Deductions for compulsory social insurance

OSS = payroll × 2.9% (8.24)

OSS 1 \u003d 1200 × 2.9% \u003d thousand. rub/year

The results of the calculation of these taxes will be presented in tabular form.

Table 11.19 Payroll taxes (thousand rubles)

Analysis of the table shows that the largest share among taxes with payroll is the single social tax.

5. Organizational property tax (NIM) - the tax rate is 2.2% of the average annual residual value of fixed assets and intangible assets of the enterprise (OS).

BAT = OS × 0.022, (8.25)

where OS is the average annual residual value of fixed assets and intangible assets of the enterprise.

OS 1 \u003d (214.1 + 192.7) / 2 \u003d 203.4 thousand rubles.

OS 2 \u003d (197.2 + 177.5) / 2 \u003d 187.3 thousand rubles.

OS 3 \u003d (177.5 + 159.7) / 2 \u003d 168.6 thousand rubles.

OS 3 \u003d (159.7 + 143.7) / 2 \u003d 151.7 thousand rubles.

OS 3 \u003d (143.7 + 129.3) / 2 \u003d 136.5 thousand rubles.

Table 11.20 Property tax (thousand rubles)

6. Income tax. The amount of income tax is 20% of the company's profit.

Table 11.21 Income tax (thousand rubles)

Let's summarize all the calculation results in one table 11.22.

Table 11.22 Tax payments to the budget (thousand rubles)

The following formula is used to calculate budget efficiency:

NPVb = ∑(Pr b t - From b t) × α t = ∑ (VAT t + SST t + OSS t + Npr t + NIM t + PIT t - 0) × α t (8.26)

where Pr b t - cash inflows to the budgets of all levels in the year t in connection with the implementation of the project,

From b t - cash outflows from the budget in connection with the implementation of the project (in our case, From b t = 0, since the project does not have state support) .

NPV (budget) = 7953.3 × 0.93 + 9285.1 × 0.87 + 11650.6 × 0.82 + 11650.2 × 0.76 + 11649.9 × 0.71 = 7396.6 + 8078 + 9553 + 8854 + 8271 = 42152.6 thousand rubles

Rice. 8.4 Dynamics of tax revenues to the budget

As can be seen from the figure, tax revenues to the budget grow every year, they reach their apogee in the third year of the project, then payments are gradually reduced. Figure 8.5 shows the structure of tax payments.

Rice. 8.5 Structure of tax payments

As can be seen from Figure 8.5, the main share in the total amount of tax payments is value added tax - 49.8% and income tax 43.8%.

The share of taxes from the wage fund is 6.3%.

9. Project risk assessment

Table 12.1 presents the main financial and economic risks.

Table 12.1 Financial and economic risks

Types of risks	Negative impact on earnings
Demand volatility	Falling demand with rising prices
The emergence of a new competitor	Decrease in demand
Price cuts by competitors	Price reduction
Increasing production from competitors	Falling sales or price cuts
Tax increase	Decrease net profit
Decreased consumer solvency	Drop in sales
Rising prices for raw materials	Decline in profits due to rising raw material prices
Flaw working capital	Increase in credit or decrease in output

To prevent negative influence the activity of the enterprise requires careful monitoring of the market. In addition, it is necessary to insure all property of the enterprise.

Conclusion

In this business plan, a project was considered to organize the production of cable drums.

To organize the project, an initial investment of 500,000 rubles is required, so it is planned to use a loan. in the amount of 500,000 rubles. The loan is expected to be repaid within one year.

Analysis financial efficiency project confirmed that the project is beneficial because:

The expected profit in the first year of the project is 11,028.5 thousand rubles.

The payback period of the project will be about a month.

The indicator of the net present value of the project is 55598.9 thousand rubles, NPV > 0, i.e. the return on capital exceeds the amount of invested funds, which means that the project is recommended for implementation.

In terms of the profitability index - 112.2%, the project can also be implemented, because. return on investment is greater than 1.

List of used literature

1. Business plan. Methodological materials / ed. Professors R.G. Manilovsky. - M.: Finance and statistics, 2008. - 156 p.

2. Business plan. Methodical materials. - Ed. ON THE. Kolesnikova, A.D. Mironov. - M.: Finance and statistics, 2007. - 421 p.

3. Vinokurov V.A. Organization strategic management at the enterprise. - M.: Center for Economics and Marketing, 2008. - 160 p.

4. Gorokhov N.Yu., Maleev V.V. Business - planning and investment analysis. - M .: Information and publishing house Filin, 2007. - 208 p.

5. V. A. Goremykin, E. R. Bugulov, and A. Yu. Enterprise planning. - M.: Filin, Rilant, 2008. - 256 p.

6. Business planning: tutorial/ Ed. V.M. Popov. - M.: Finance and statistics, 2006. - 89 p.

7. Kochetkov A.I. Taxation of entrepreneurial activity: Study.-pract. allowance. - M.: AO "DIS", 2007. - 89 p.

8. Noskov Yu. Planning in modern business// Management in Russia and abroad. - 2009. - No. 5.