Bakery business plan calculation. ROI Calculation

Date of writing: 14.04.2022

Reading time: 41 minutes

Capital investments: 1 123 100 rubles,
Average monthly revenue: 535,000 rubles,
Net profit: 57,318 rubles,
Payback: 23 months.

A feasibility study for opening a business in the field of food production - a mini-bakery, which can be used as a model for writing a business plan, as well as an example for calculating the economic feasibility of starting a business.

Target: Justification of the feasibility and effectiveness of organizing a business for baking bakery products.

Project description

Project idea: mini-bakery

The idea is to open a mini-bakery specializing in baking bakery products in the city of "N" (population 270 thousand people).

Range.

Planned range:

Butter buns (8 types)
cupcakes
Bagel products
Bagels
cottage cheese

Competition

Currently, in the city of "N" there are 2 bakeries and 3 mini-bakeries, all of which specialize in the production of bread products (bread).

In this regard, the mini-bakery to be opened will specialize in the production of bakery products (100% assortment). The main competitive advantage is the sale of only fresh baked goods.

Organizational form and system of taxation.

Organizational and legal form of doing business: "individual entrepreneur". Form of taxation: Simplified taxation system, income minus expenses, 15%. Accounting: At the initial stage, tax and accounting will be outsourced to a specialized accounting firm. After organizing all production processes, debugging sales, the owner of the business will keep records independently using the My Business online service.

Working mode:

The bakery will be open daily.

From 00:00 to 10:00 for employees (baker, assistant) directly involved in baking bakery products. This category of employees will work in shifts, two after two.

From 7:30 to 16:30 for employees (manager, sales representative) who are engaged in the sale and sale of finished products. This category of employees will work for a 5-day work week, and the weekends will come out alternately.

General staffing:

Required equipment.

To organize a business, the following set of equipment for a packer is required:

	Name	Qty.	Price
	Baking oven HPE-500	1	34794 rub.
	Proofer ShRE 2.1	1	19760 rub.
	Flour sifter PVG-600M	1	21708 rub.
	Dough mixer MTM-65MNA	1	51110 rub.
	Hearth LEAF for HPE 700x460	20	584 rub.
	Umbrella 10x8	1	7695 rub.
	Single-section washing bath	1	2836 rub.
	Two-section washing bath VM 2/4 e	1	5744 rub.
	Refrigerated CABINET R700M	1	24420 rub.
	Confectionery table SP-311/2008	1	13790 rub.
	Wall food table SPP 15/6	1	3905 rub.
	Portion scales CAS SW-1-5	1	2466 rub.
	Portion scales CAS SW-1-20	1	2474 rub.
	Rack SK	1	6706 rub.
	Cart hairpin to HPE TS-R-16	1	17195 rub.
Total expenses for the purchase of bakery equipment:			226283 rubles

Sales channels

Main distribution channel: small retail stores located in the city of "N" and nearby communities. Implementation through network (regional and federal) grocery stores in 2013 is not planned.

Project Implementation Plan

Calendar plan

According to the calendar business plan of the mini bakery, the company's launch period is 2 months. All stages associated with the opening of activities are in the area of responsibility of the business owner.

Stage name							Mar.13
Stage name	1 decade	2nd decade	3rd decade	1 decade	2nd decade	3rd decade	1 decade
1 Registration of activities in the Federal Tax Service, print order
2 Opening a current account
3 Conclusion of a lease agreement for the production workshop
4 Payment for equipment (baking line, car, inventory)
5 Repair of the premises in accordance with the requirements of the SES for food production, connection to the power grid, other expenses
6 Coordination with SES shop premises
7 Line installation, installation supervision, commissioning, trial baking
8 Coordination with Rospotrebnadzor of the recipe, specifications and product instructions.
9 Recruitment
10 Conclusion of an agreement with suppliers and buyers
11 Getting Started

The total cost estimate for the implementation of the project:

Item of expenses	Amount of expenses, rub.	Note
Registration of activities in the IFTS	15 000	State duty, printing order, opening a bank account, other
Cosmetic repairs of the premises, bringing the premises in accordance with the requirements of the SES	100 000	-
Acquisition of equipment for baking bakery products	223 104	-
Purchase of vehicles	450 000	Bread van for 128 trays on the base, car GAZ-3302, 2010
Acquisition of tableware	30 000	-
Recruitment (advertising)	5 000	-
Create inventory	50 000	-
Working capital (financing activities before reaching payback)	150 000	-
other expenses	100 000	Connection to power grids, approval of technical specifications and technical specifications for products
Total	1 123 104

According to the calculations, investments in the amount of 1.1 million rubles are required to open a business.

Planned financial performance indicators.

Planned revenue and profit for 2013-2014.

According to organizational plan The start of the company's activities is scheduled for March 2013, and it is expected to reach self-sufficiency in May 2013.

The company's activity is seasonal, the peak of sales falls on the period September-November and March-April, in the remaining months there is a seasonal decrease in revenue.

Expenditure part.

The cost part of the bakery activity includes the following expenses:

The cost of manufacturing products. This line includes the cost of purchasing flour, yeast, margarine, sugar and other ingredients.
Variable expenses. Wages of employees based on output (12% of revenue)
General expenses: This group of costs includes the cost of wages of employees (permanent part), social security contributions, rent for the workshop premises, fuel and lubricants, machine repairs, utility bills, administrative expenses, accounting expenses, as well as other expenses.

Planned distribution structure of funds received from buyers for 2013-2014

Expenditure
Expenditure
The cost of manufacturing products
The salary of employees is a variable part (depends on output)
fixed costs
Profit before tax

Calculation of return on investment.

Project start: January 2013
Start of operation: March 2013
Reaching operational break-even: May 2013
Achievement of forecast revenue: June 2013
Payback date of the project: November 2014
Payback period of the project: 23 months.

Opening risk analysis

The process of implementation and further operation of the project may be complicated by a number of risks and negative factors, which are given in the analysis of risk factors and opportunities for the operation of a mini-bakery. To determine the degree of influence of these risks and their danger to business, we will conduct a qualitative and quantitative analysis.

Qualitative indicators are determined by an expert assessment of the likelihood of a threat. Quantitative analysis shows the degree of impact of risks in actual terms.

Qualitative project risk analysis

The entire risk zone is divided into external, where the impact of the general economic situation and events not related to the business management process is especially noticeable, and internal, which directly depends on the effectiveness of the organization of management and business implementation.

Table 1. The main external risks of the project

Name of risk	Risk assessment	Risk Characterization and Responses
Raw material cost increase		The risk will lead to an increase in the cost of production and a decrease in the marginal part of the income. Risk compensation occurs by increasing the selling price of products or by revising the weight requirements. To level the risk, it is necessary to constantly monitor the supplier market and conclude long-term contracts.
Opening N direct competitors in the city		When direct competitors appear, the existing market capacity is proportionally divided into participants, which leads to a decrease in sales. To overcome the risk at the organizational stage, it is necessary to conduct a policy of detuning from competitors, maintain consumer loyalty.
Seasonal decline in sales		The risk entails a decrease in average annual sales, increases the cost of maintaining staff, and leads to fluctuations in the intensity of use of production equipment. The risk is leveled by a competent advertising and organizational policy.
Change at the state level of regulatory requirements for bakery products		The risk may lead to a revision of the production flow charts and assortment base.

All external risks can be mitigated by developing a crisis management strategy at the organizational stage of the business, maintaining competent positioning and constant contact with the buyer.

Table 2. Main internal risks of the project

Quantitative risk analysis of the project

All external and internal risks have a single negative consequence - a decrease in profits. The reasons for the decrease in profits can be:

an increase in the raw material cost of production due to an increase in prices for materials, raw materials, labor;
opening direct competitors who will be able to win their own market share;
decrease in consumer demand due to unsatisfactory quality and service, as well as seasonal.

A quantitative analysis of investment risks can be carried out using the sensitivity analysis method using the internal rate of return (NPV) as the main parameter. However, having experience data specific to a particular market (city N with a population of 270,000), we use the method of practical calculation.

The degree of impact of the increase in raw materials cost and increase in selling price

Calculated by calculating the elasticity of demand. With an average cost of products (buns (8 types), muffins, lamb products, bagels, cottage cheese) within the range of 19-23 rubles, an increase in the final price will have the following indicators:

Thus, we see that with a low average cost of products, a rise in price may lead to a slight increase in demand (due to consumer expectations), and a rise in price by 20-25% (a significant increase in commodity prices that do not fit into the framework of annual inflation) will lead to loss of an average of 4.5% of buyers. The risk has a low quantitative value.

The degree of influence of the competitive environment

To calculate the degree of influence of competition, it is necessary to conduct a detailed analysis of the competitive environment and calculate the market share of each operator. The emergence of a new player always entails a redistribution of shares, at the first stage this happens at the expense of the weakest representatives of the industry. In our case, the project involves the use of contractors (distribution channels - small retail stores located in the city of "N" and nearby settlements), which protects against direct exposure to a competitor under long-term and strict contractual conditions (exclusive partnership).

With a total market share of 6%, the degree of influence of a new competitor has a relative share of 1.2% - this is how much a mini-bakery can lose when opening a similar enterprise in the sales area.

Degree of influence of seasonality and level of service

Taking into account the average seasonal decline in the sale of bakery products in the summer within 10-15%, and the main requirements of buyers for products,

Project Risk Ranking

The most probable are the marketing and seasonal risks of a decrease in demand, which may be initiated by an increase in the cost of raw materials and the opening of direct competitors. These are the most critical threats, which should be anticipated at the stage of organizing and implementing a business idea.

The relevance of the mini-bakery business plan

General trends

To date, the bakery market in Russia has not yet been established due to the revaluation of values and the general trend of environmentally friendly and healthy food. Over the past ten years, traditional varieties of bread and bakery products have significantly given way to recipes borrowed from the West: croissants, baguettes, croutons, ciabatta, cereal bread and much more. Habitual tin bread, capital loaf, rye and Darnitsa, Moscow, bran and Borodino, as well as other varieties produced by municipal bakeries, have lost their top positions, and now the distribution of consumer attention falls in equal shares on traditional offers and borrowed ones (52% to 48%):

Dynamics of growth in consumption of bread varieties

i.e., if back in 1970 Western trends had little influence on the choice of buyers who preferred Soviet-made products, then since the 1990s there has been an increase in the influence of Western technologies and the emerging commercial competition, which has significantly expanded the range of bakery products. By the 2000s, traditional breads had lost more than half of the market. This is largely due to the transition of post-Soviet industries into private hands, which picked up the trend and began to produce fashionable and sought-after products.

	1970	1995	2000	2010	2013
Traditional varieties
Borrowed

By 2010, the growth dynamics had slowed down, the consumer began to lose interest in foreign formulations. In addition, the state policy to support national values also influenced the formation of a relative balance: now there is an equality of assortment choice between tradition (familiar varieties) and borrowing. As for the bakery group, the trends here are similar.

The main trend of the market of bread and bakery products in the current period is healthy food, freshness, naturalness. Own bakeries at supermarkets have gained great popularity, where aroma marketing works perfectly: the smell of fresh baked goods ensures high sales. Traditional factory bakeries are popular with the older generation due to their habitual mode of operation and assortment.

According to the Information and Information Center Informkonditer, Russians most often buy bakery products at specialized outlets (branded bakery stores, bakeries) and as related products in supermarkets.
Since 2010, there has been a positive growth trend in the production of confectionery products in Russia, which are internal competition for bakeries, displacing them from store shelves.

The level of competition and foreign manufacturers

Domestic and foreign goods are represented on the Russian bakery market. The share of imports is no more than 22%. The main suppliers are Finland and Lithuania. In total, according to statistics, about 28 thousand enterprises are engaged in the production of bakery products on the territory of the state - for the most part these are representatives of medium and small businesses.
If we consider the structure of production, then the bulk of bakery products falls on factories:

The structure of the production of bakery products

About 75% of all traditional bread production is occupied by a “social” product. The regular segmentation of bakery products from large manufacturers is the ranking by category:

Core of production (up to 80%) bread- the traditional assortment includes up to 25 positions;
Minor production: baguettes and loaves - about 5 items;
Additional production:
- non-traditional and borrowed varieties of bread, lavash, crispbread, etc. - up to 10 positions;
  bakery products and pastries - about 25 items.

Despite the intense competition in the industry, the niche of bakery and fancy products remains unfilled, which appeared due to the redistribution of zones of influence between manufacturers:

large factories are focused on the production of bread and do not pay due attention to the bakery assortment. They do not have a wide enough distribution network for rolls. This is due to high logistics costs and competition with supermarkets, which are more profitable to sell their own baked goods;
bakeries in supermarkets, in turn, cannot compete in all consumer segments, and sell bakery products as secondary spontaneous purchases. Those. they do not allow the production of factories (in full), but also do not satisfy the demand with their volumes.

Due to this, the main competition in the production and sale of the bakery assortment takes place among private bakeries. The main tools for successful competition in such an environment are an understanding of the buyer's values and a competent sales system.

Consumer motives and values

According to the results of the analysis conducted by the Institute of Agricultural Marketing, the main selection criteria for the purchase of bakery products (in descending order):

freshness;
appearance;
price;
package;
manufacturer.

The choice of the place of purchase of bakery products and muffins occurs according to the principle of one-time (all products in one place) or passing: proximity to the place of consumption - home, work, educational institution.

In cities with over 100 thousand people, there are already formats that have their own mini-bakeries. This has increased the influence of retailers on the market structure, since such private production of retailers withstands the basic requirements of freshness and low prices. But among the most successful formats for promoting bakery products, experts call regional grocery stores, discounters and supermarkets.

But it should be borne in mind that the products of bakeries will not displace the products of large manufacturers, since the latter offer a “social” assortment of traditional products. Competition can take place in the format of a segmented approach (children's series, women's low-calorie, environmentally friendly, saturated with useful elements, etc.).

conclusions

Due to the redistribution of values, non-traditional recipes for bakery products (borrowed, new, etc.) are very popular today - this enables new market operators to conquer their own segment due to the original assortment.

Competition and forced cooperation between bakeries and hypermarkets has led to the fact that the niche of bakery products is not filled and cannot yet satisfy the existing demand.

The production of bakery products for a mini-bakery can be profitable and successful if the marketing system is properly developed and focused on the expectations and values of the consumer.

It is better to sell your own products through district stores (deli format near the house / school / university) or discounters.

Potential competition for bakery products can be made by confectionery products, the output growth of which has been observed for the fourth year already. To mitigate the risk, strategic planning should take into account the possibility of expanding the range of confectionery products.

The key to the success of any small business is the presence of constant demand and repeatability of sales. These requirements are fully consistent with the production of various bakery products: citizens purchase such products daily and eat them with great pleasure. Moreover, many do not limit themselves only to bread, adding muffins, pies and other sweets to the shopping list.

Even for beginners, the advantages of a mini-bakery as a business are obvious: from personal experience It follows from entrepreneurs that the consumption of bread and other pastries today remains stably high despite the decrease in the purchasing power of the population. In addition, imported products cannot compete with the products of small enterprises due to the limited shelf life, and large domestic bakeries operate in a slightly different market segment, producing mainly budget and mass types of bread according to standard recipes.

Business features

How to open a mini bakery, where to start? First of all, an entrepreneur should think about what format of the enterprise is optimal for him.

According to the method of organizing production, they distinguish:

Full cycle bakeries. In this case, the technological process begins with the purchase of flour and ends with the sale of finished products to wholesalers or end consumers. Significant capital investments are required to equip the enterprise, however, the profit of the entrepreneur is maximum;
Bakeries working on semi-finished products. In this case, the financial burden on the business owner is slightly less, since you can open a mini-bakery without buying some expensive units. However, the income of the enterprise using ready-made dough also becomes more modest;
Franchised bakeries. It is easier for a beginner who does not have experience in this industry to use one of the franchise offers to get ready business plan of a mini-bakery and a proven technological model. Of course, part of the profits will have to be used to pay royalties;
Home production. With small volumes of baking, you can even make bread and muffins in your own kitchen. However, the entrepreneur will have to work underground, since it is impossible to legally open a mini-bakery at home that meets the requirements of the law.

In addition, before drawing up a business plan for a mini-bakery, you need to identify the main target audience and choose the optimal assortment range for it. In the future, this decision will make it possible to compile a list necessary equipment and develop an effective marketing strategy.

The company can operate as:

Universal bakery. Produces products designed for a wide target audience. The assortment includes wheat and rye bread, loaves, baguettes, pies, cookies, croissants, muffins and other bakery products;
Bread boutique. In large cities, a certain category of consumers will certainly be interested in expensive types of bread - grain, dietary, made according to national or exotic recipes;
A bakery serving catering establishments. The main buyers of the products of such an enterprise are hotels, restaurants, cafes and other establishments that offer their visitors unusual or gourmet dishes;
Backerei. If you are going to open a mini-bakery, the business can be organized in this popular European format, which involves the combination of production and a small cafe. Here they sell not only fresh pastries, but also coffee, tea, drinks, and also provide tables for eating these products;
Specialized bakery. Some entrepreneurs focus their efforts exclusively on the production of one type of product - for example, national bread, cakes, lavash, products for diabetics;
Traditional bakery. You can open a mini-bakery from scratch using the old traditions of baking bread in a wood-burning oven. Such a product is very expensive and is extremely in demand among supporters of a healthy lifestyle.

Advantages and disadvantages of business

Being interested in the possibility of earning money in the production of bakery products, entrepreneurs first of all pay attention to the presence of constant demand: many customers buy fresh products daily. Besides:

You can independently choose the preferred format of the enterprise and develop unique recipes;
A beginner will not have to create his own model, since there are a sufficient number of examples of mini-bakery business plans from scratch on the Internet;
Bread is one of the most important essentials;
Due to the small size of the bakery, the entrepreneur can fully control the production and marketing of products;
Production is flexible and mobile - the line is easy to expand or reconfigure in accordance with changing demand;
A mini-bakery occupies a separate market niche, without competing directly with large bakeries;
An entrepreneur can count on financial assistance, so it is quite realistic.

Unfortunately, many newcomers in the process of deciding to build a bakery are limited to studying the merits, although this business is also characterized by some disadvantages, sometimes quite significant:

The enterprise reaches its planned capacity only after a few months, while obligations for rent, wages, utility and tax payments arise from the first days of work;
The bakery must operate seven days a week, sometimes even on the night shift;
Bread consumption is subject to seasonal fluctuations;
The shelf life of products is limited to several days;
The industry attracts the attention of regulatory authorities, and therefore the entrepreneur must collect a lot of documents to open a mini-bakery.

Range

An entrepreneur who wants to open a mini-bakery from scratch, step by step instructions offer to pay special attention to the product range. Obviously, when counting on a youth audience, unusual types of bread will be in demand, while older people will prefer classic bakery products. Using standard baking equipment, you can produce:

Classical bread of different varieties - wheat, rye, with bran;
Other bread products - sliced loaves, garlic bread, baguettes, loaves, French bread with filling;
Dietary products made from rye flour, a mixture of cereals, without yeast;
Products with the addition of dried fruits, cumin, sesame and pumpkin seeds;
Sweet pastries - pies, buns, donuts, cheesecakes, puffs and croissants;
Confectionery - gingerbread, cookies, pastries and cakes.

Registration of a bakery

For an enterprise with one owner, an individual entrepreneur is considered the optimal form of ownership. Indeed, an individual entrepreneur can enjoy various benefits and submit reports in a simplified form. As a taxation system, you will have to indicate the simplified tax system at a rate of 15%, since apply UTII or PSN for non-catering manufacturing enterprises it is forbidden.

The organization of the production of baked goods requires obtaining standard permits and approvals, the same for all establishments working with food products: the process of their registration can be accelerated by contacting a specialized company.

What documents are needed to open a mini-bakery:

Permission to conduct activities from Rospotrebnadzor;
Conclusion of the SES on the compliance of production with hygienic requirements;
Conclusion of the State Fire Supervision Authority on the compliance of the workshop with fire safety requirements;
Certificates of registration of SPD and registration with the Federal Tax Service;
Program of sanitary production control;
Agreements on disinfection, extermination of rodents and insects;
Sanitary passport and contract for the processing of a bread van;
Contracts and registers for the export of solid and organic waste;
Agreement on the recycling of fluorescent lamps;
Journal of accounting for disinfectants;
Contract for laundry services.

Due to the increased fire hazard of production, the entrepreneur must appoint and train employees responsible for compliance with the rules on the territory of the enterprise, as well as prepare appropriate instructions.

What documents are needed for a mini-bakery according to the requirements of the State Fire Supervision Service:

Instructions for compliance with safety rules for the workshop;
Instructions on compliance with safety rules for the office and utility rooms;
Evacuation plan and telephone numbers for calling the Ministry of Emergency Situations;
Registers of fire extinguishers and employee training;
Pointers of the fire hazard category of the premises (located on the doors).

Finally, a business plan for a mini-bakery from scratch should include obtaining a declaration of conformity for products in accordance with the requirements of TR TS 021/2011. This document, which allows you to sell bakery products completely legally, is issued on the basis of the results of trial baking research in private or public certification centers.

Production room

If you are going to start baking bread, it is advisable to provide for the possibility retail: working with wholesale buyers at special prices is not always profitable for small businesses. Therefore, the first thing you need to open a mini-bakery is a good location.

The main criteria for evaluating various options are:

High permeability. It is desirable to have a nearby shopping or business center, a large educational institution, a market or another point of attraction for customers;
Transport accessibility. The bakery is preferably located near bus stops public transport, metro stations;
Good condition of the building. Otherwise, it will be necessary to repair not only the workshop, but also the facade, as well as to improve the surrounding area;
Possibility to save. Sometimes within the framework you can get a municipal building on a preferential lease.

Can you talk about how to open a mini-bakery in a private house? This is prohibited by law, however, in some cases, for enterprises producing up to 1000 kg of products per day, it is allowed to place a workshop in annexes to residential buildings, provided that the engineering systems of such are fully autonomous.

Although many entry-level processing lines require only 25–40 m² to house, a room with at least 100 m² should be chosen. In such a space, you can equip:

Production shop;
Warehouse for flour and other raw materials;
Warehouse of finished products;
Bathroom for employees;
Locker room for staff;
dining room;
Administrative offices;
Small trading room.

In order to quickly and easily issue permits for a mini-bakery, at the stage of equipping and repairing the workshop, it is necessary to carefully follow all sanitary requirements and regulations. So:

Production cannot be located in the basement or in the basement;
The room must be connected to utilities;
In the absence of hot water supply, it is necessary to provide water heating;
The electrical network should provide the power necessary for the operation of the equipment with a margin of 20-25%;
The walls and ceiling of the workshop are covered with ceramic tiles or adhesive paints that allow regular wet cleaning;
The floor should be covered with a smooth and even waterproof material;
All finishing materials must have hygienic certificates;
Before each door leading to the workshop, it is necessary to place a special mat soaked in a disinfectant;
In warehouses it is necessary to provide heating and ventilation (permissible minimum temperature - 8 ° C, maximum humidity - 75%);
The walls and floors of warehouses must be smooth, without cracks;
Do not store household and disinfectants, as well as other strong-smelling substances in the same room with raw materials or finished products;
The production flows of raw materials and finished products should not overlap.

The negative attitude of the authorities to the question of whether it is possible to open a mini-bakery at home is to a certain extent explained by the fact that, from the point of view of the fire service, the enterprise belongs to objects at risk of fire and even explosion.

The State Supervision Authority imposes additional requirements on the premises:

Fire alarms and fire extinguishers must be installed in the workshop;
It is necessary to regularly measure the insulation resistance of the electrical wiring;
All lighting devices in the workshop must be explosion-proof;
An additional fire exit should be arranged in the room;
Rooms with different fire hazard categories must be separated by fire-resistant partitions of the appropriate class;
Signs are put on the doors of warehouses and workshops indicating their fire hazard.

Mini bakery equipment

Beginners who are calculating how much it costs to open a mini-bakery from scratch are usually surprised by the extremely high cost of bakery equipment. However, saving on equipment leads to a deterioration in product quality, which immediately affects the overall profitability of the enterprise. As a last resort, you can buy used units in good condition. For work you will need:

Equipping a mini-bakery with a capacity of 1000 kg per day

Name	Price	Qty	Sum
Workshop equipment
Rotary oven	627000	1	627000
proofing cabinet	240000	1	240000
Dough mixer two-speed	245200	1	245200
flour sifter	25500	1	25500
Ventilation umbrella	11000	1	11000
dough sheeter	57000	1	57000
Single-section sink	4000	1	4000
Two-section sink	8000	1	8000
Chest freezer	24000	1	24000
Refrigeration cabinet	37700	1	37700
Confectionery table	19500	1	19500
Production table	5200	2	10400
Furnace trolley	12000	4	48000
Portion scales	5300	2	10600
Rack	8000	3	24000
Baking tray flat	680	34	23120
Wavy baking sheet	1700	17	28900
Bread form sectional	750	54	40500
Baking mitts	1900	2	3800
small tool	–	–	10000
Explosion-proof lamp	3700	8	29600
Fire alarm	25000	1	25000
fire extinguishers	1200	2	2400
Wooden bread tray	250	25	6250
Disinfection mat	720	4	2880
Shop floor equipment
Bread Rack	22000	2	44000
Counter	6000	2	12000
Cash machine	14000	1	14000
Lamp	1500	4	6000
Signboard	25000	1	25000
office equipment
Office table	3000	2	6000
Chair for an employee	1000	4	4000
Computer	18000	2	36000
Printer or MFP	9000	1	9000
router	2000	1	2000
Lamp	1500	3	4500
ISP communication channel	2000	1	2000
Stationery	–	–	10000
Document rack	5000	1	5000
Utility room equipment
Dining table	3000	1	3000
Chair	1000	6	6000
Electric kettle	1200	1	1200
Microwave	2500	1	2500
Lamp	1500	2	3000
Two-section wardrobe	5000	3	15000
Other equipment and equipment
Overalls	350	10	3500
bathroom	15000	1	15000
Bread truck	630000	1	630000
Total:			2423050

Obviously, opening a mini-bakery is hardly affordable. However, if you wish, you can find offers on the market that allow you to start baking bread on a more modest scale: if you refuse to equip the store and deliver products to wholesale buyers, then investments in the purchase of equipment with a minimum productivity will not exceed 400-500 thousand rubles.

Staff

So, the entrepreneur decided: "I want to open a mini-bakery." Since he can only work independently at home, he will have to look for hired employees, the number of which will depend on the capacity of the equipment. For the production and sale of bread, you need:

Technologist. His tasks include the development of new recipes, costing, monitoring the work of the bakery, managing the actions of support staff;
Baker. Directly engaged in the manufacture of products, controls warehouse balances and ships goods to a store or forwarder;
Seller-cashier. Accepts products from the workshop, lays them out on showcases, sells them to retail customers and keeps records of cash transactions;
Delivery driver. Accepts goods for delivery to shops and cafes, delivers them to points, collects payment from customers;
Accountant. With a small number of operations, this work can be handled by an outsourced employee.

Staffing of the bakery

Job title	Salary	Qty	Sum
Production technologist	35000	2	70000
Baker	30000	4	120000
Seller-cashier	25000	2	50000
Forwarding driver	30000	2	60000
Cleaning woman	25000	1	25000
Insurance premiums	–	–	97500
Accounting service	–	–	5000
Total:			427500

Among the requirements for employees, one should mention the mandatory availability of sanitary books and regular medical examinations. In addition, it is forbidden to work with products in the presence of jewelry or other decorations.

Purchase of raw materials

The main raw material for the bakery is flour. For rich products, it is recommended to use only the highest grade, while for some types of bread, the first is also allowed. When calculating flour consumption, it should be assumed that its mass fraction in the finished product is 70%: the other part is accounted for by various additives.

When studying how to open a mini bakery from scratch step by step, you should pay attention to the question of finding suppliers. It is not advisable to work directly with flour mills: firstly, such a small volume of purchases is unlikely to be of interest to a large manufacturer, and secondly, the price of small retail lots may turn out to be unprofitable for an entrepreneur. Therefore, it is better to look for contacts among intermediaries offering flexible terms of cooperation.

A similar strategy seems to be the most effective when buying other ingredients - margarine, salt, sugar, vanillin, vegetable oil, grain additives, confectionery fillers and baking powder. The required volumes of raw materials can be determined after the approval of the assortment and the preparation of technological maps.

Sales organization

Like any other ready-made business, a mini-bakery becomes profitable only if there are constant distribution channels, which is especially true for products with such a short shelf life.

To sell bakery products, you can:

Negotiate cooperation with retail outlets or catering establishments;
Open a network of your own bread stalls;
Organize the sale of products directly at the bakery.

Both the entrepreneur himself and the hired sales manager can engage in product promotion. To do this, you need to negotiate with store owners, provide them with booklets with price lists, call new points with a proposal for cooperation. As for events aimed at popularizing the bakery among retail customers, there are few options here:

It is necessary to regularly distribute flyers to residents of neighboring houses;
It is advisable to periodically arrange tastings in neighboring shopping centers;
You can place several announcements or signs on the streets of the city;
Also, various gift promotions and discounts will not interfere;
Be sure to advertise the bakery's bread van.

Capital investment

How much does it cost to open a mini bakery from scratch? To calculate the amount of the initial investment, it is necessary to take into account all items of expenditure, including the first purchase of raw materials and the payment of rent for the period of repair and installation of equipment:

Financial investments

Name	Amount, rub.
IP registration	800
Getting permissions	5000
Obtaining a declaration of conformity	12000
Premises renovation	200000
bakery equipment	2423050
Rent for the first month	50000
Opening a current account	2000
Marketing expenses	25000
Administrative expenses	10000
Purchase of raw materials for a month	390680
Total:	3118530

Thus, investments in creating your own bakery seem to be quite significant: an entrepreneur who does not have an amount of two to three million rubles is better off exploring others.

It should also be noted that the production of bakery products belongs to the energy-intensive category, especially when using an electric oven. When drawing up a business plan for a mini-bakery with calculations, it is necessary to separately take into account the costs of paying for electricity in order to coordinate them with the landlord and avoid turning the amount of utility bills into an unpleasant surprise.

Daily electricity consumption in the bakery

Type of equipment	power, kWt	Cycle, hour.	Energy consumption, kWh
Rotary oven	39,0	12	468
proofing cabinet	4,5	12	54
Dough mixer two-speed	1,8	4,5	8,1
flour sifter	0,3	1,5	0,45
dough sheeter	0,4	4,5	1,8
Refrigeration equipment	0,8	24	19,2
Lighting	2,0	6	12
Office equipment	1,5	10	15
Total per day:			578,55

According to the average tariffs in force on the territory of the Russian Federation, the monthly cost of paying for electricity will be approximately 78,000 rubles. Based on these data, you can determine the current costs of a small business:

Operating expenses of the bakery

Business income

Are you wondering if it is profitable to open a mini-bakery? For an approximate assessment of the profitability of the enterprise, it is necessary to calculate the average cost for the entire product range, take into account the sales structure and take into account the productivity of the line, which in this case is 108 standard loaves of bread per hour (about 85 kg of products, or 1000 kg of products per shift).

Production cost

Product	Cost, rub.	price, rub.	Profit, rub.	Share of sales, %
Rye bread	12,6	30	17,4	20
Capital bread	13,5	40	26,5	40
Dietary bread	20,3	70	49,7	2
Sliced loaf	10,3	10	29,7	25
Baguette	12,5	30	17,5	5
Cake	24,2	60	35,8	2
Bulka	14,3	40	25,7	3
Sweet pastries	19,6	50	30,4	3
Volume average:	13,02	38,8	25,78	100

The average markup is 198%. Assuming that the products will be sold without a trace, it is possible to calculate the basic economic indicators and reliably determine whether the mini-bakery business is profitable:

How much money do you need to open a mini-bakery

According to preliminary calculations, the opening of a mini-bakery in a rented premises will require investments from 2,613,000 rubles:

Basic equipment (rotary oven, refrigerating cabinet, etc.) - 963,000 rubles.
Auxiliary equipment (racks, inventory) - 150,000 rubles.
Repair and arrangement of the premises - 300,000 rubles.
Truck (Gazelle) - 700,000 rubles.
Advertising budget - 100,000 rubles.
Registration persons, permits - 100,000 rubles.
Project launch costs and other expenses - 100,000 rubles.
Reserve fund - 200,000 rubles.

Product Description

The production capacity of our mini-bakery will be (12 hours):

Pan bread (0.5 kg) - 1000 pieces
Sliced loaf (0.3 kg) - 800 pieces
Pies with filling (0.1 kg) - 700 pieces
Rural loaf (0.68 kg) - 100 pieces

For one 12-hour working day, the enterprise will produce 878 kg of bakery products. The average selling price will be 32 rubles per kilogram of finished products. Thus, the estimated cash turnover of the bakery will be 28,096 rubles per day, or 842,880 rubles per month.

Download the mini-bakery business plan

Premises selection

Our enterprise will be located in a separate production facility with an area of 85 sq. meters. Of this area, 50 sq. m. will be directly the production workshop (baking and molding workshop), the rest will be allocated for the raw materials warehouse, staff room and utility rooms. The amount of the rent will be 45,000 rubles per month. The premises will comply with all Sanitary rules and regulations specified in SanPiN 2.3.4.545-96 "Production of bread, bakery and confectionery products." All communications, including water supply (hot and cold), electricity, ventilation and sewerage, are in good condition. A fire alarm system has been installed. Walls up to 2.5 meters high are tiled, the rest is painted with non-toxic paint. The room does not need major repairs. Only cosmetic repairs are needed, for which it is planned to spend no more than 300,000 rubles. The main costs will be associated with the purchase of equipment and production inventory.

What equipment to choose for a mini-bakery

The main set of bakery equipment will include:

electric rotary oven (460,000 rubles)
proofing cabinet (250,000 rubles)
refrigerating cabinet (40,000 rubles)
dough mixer with rolling bowl for 140 liters (100,000 rubles)
trolley for a rotary kiln (35,000 rubles)
flour sifter (23,000 rubles)
rolling stainless steel bowl 140 liters, 3 pcs. (55,000 rubles)

The total cost of a set of basic equipment will be 963,000 rubles. In addition, some part of the funds will be directed to the purchase of additional equipment: racks, rolls for long loaves, a pastry table and inventory.

Supplier search

Currently, the search for suppliers of raw materials and ingredients for baking products is underway. First of all, it will be necessary to arrange the supply of: premium flour, vegetable oil, sugar, salt, pressed yeast, stabilizers, food additives and thickeners. All raw materials and ingredients are planned to be supplied from local wholesalers and farms. The staffing of the mini-bakery will include: technologist (1 person), bakers (4 people), laborers (2 people), production manager (1 person), sales manager (2 people), driver (2 people). Accounting services will be outsourced. The total wage fund will amount to 160 thousand rubles per month.

What taxation system to choose for opening a mini-bakery

As an organizational legal form, it is planned to register a limited liability company (LLC). You will also need to open a bank account to receive and send payments by bank transfer. As a taxation system, the simplified taxation system (STS) will be applied, 15% of the company's profit. Licensing and certification of bakery products is not required. However, you will need to obtain a declaration of conformity for manufactured products. Services for obtaining these documents will be ordered from a specialized company.

Marketing plan (sales)

It is planned to sell bread and bakery products within the same region (within a radius of 50 km.). Literally 10 km from our enterprise there is a large city with a population of 550 thousand inhabitants. Despite the great competition among the bakery industries, the large size of the population makes it virtually guaranteed to find a market for our products. Potential distribution channels include:

Intracity retail chains
Specialized trade kiosks selling bread and bakery products
Confectionery departments
Cafes and restaurants

Sales managers will be hired to conclude contracts with potential customers. Their duties will include daily face-to-face meetings with heads of retail outlets and catering establishments.

Financial plan

Let's proceed to the calculation of the main indicators of the economic efficiency of the mini-bakery with a capacity of 878 kg of finished products per day. Fixed monthly expenses

Rent - 45,000 rubles.
Salary + insurance deductions - 208,000 rubles.
Utility expenses - 50,000 rubles.
Advertising - 20,000 rubles.
Fuel and lubricants - 30,000 rubles.
Other expenses - 20,000 rubles.

Total - 373,000 Variable costs

Raw materials and ingredients - 25% of the production volume or 210,000 rubles. per month.

How much can you earn in a mini-bakery

Thus, the net profit following the results of the month of operation of the enterprise will be 220,989 rubles. The profitability of a mini-bakery with such indicators is 38%. The return on investment, taking into account the period of reaching the design capacity (6-8 months), will come in 17-19 months of the bakery's operation. What is the best indicator of a business plan.

Recommended download mini-bakery business plan, from our partners, with a guarantee of quality. This is a complete, ready-made project that you will not find in the public domain. The content of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions

Step-by-step plan for opening a mini-bakery

To start any business, the first steps, of course, are drawing up a business plan, finding initial capital and monitoring the consumer market. Ultimately, it is the demand for your products that will determine the profitability of the project. So, step by step plan mini-bakery opening consists of:

Search start-up capital. In addition to your own funds, you can apply for help from a bank to issue a loan; there are also certain government programs to stimulate small businesses.
Registration of an enterprise, which includes the choice of ownership, taxation system.
Finding a room.
Business model of the future bakery - marketing research in a niche, development of a unique concept, plan to start work.
Designing a future institution - depending on whether you rent a ready-made premises or develop it yourself.
Purchase of necessary equipment, furniture.
Preparation of equipment - installation supervision and commissioning.
Staff recruitment and training.

How to choose equipment for a mini-bakery

The minimum set of equipment for a mini-bakery includes an oven in which products will be baked, a dough kneading machine, a flour sifter and a proofer in which the dough will ripen. It is also necessary to take care of the method of delivery of finished products. At the beginning of the activity, it is possible to purchase equipment of domestic production, and in the future, with the development of the business, purchase more reliable and modern equipment. Mini Bakery Starting Equipment:

Testomes MTM-65MNA.
Furnace HPE-750.
Proofer ShRE-2.
Screener PVG-600.

In addition to the basic equipment, you will need tables for cutting dough, trolleys for finished products, and a machine for rolling dough to automate production.

Which OKVED to choose

According to the new species classifier economic activity OKVED-2, instead of code 15.81, code 10.71, 10.71.1 - "Production of bread and bakery products of non-durable storage" is used.

Documents required to open a mini-bakery

To the list required documents includes a document on registration of an individual entrepreneur, permits, current account. Registration of a current account is necessary for settlements with entrepreneurs, owners of retail chains, shops and cafes.

Do you need permits to run a business?

The sale of food products is prohibited without the appropriate permits. Permits include:

The decision of the sanitary and epidemiological station for production, issued free of charge.
Sanitary and epidemiological supervision permit for manufactured products based on the presence of a conclusion issued by Rospotrebnadzor.
The conclusion of the fire supervision.
Product Conformity Certificate.

Production technology

In the production of bakery products, pay special attention to the quality of raw materials, especially flour. It should be only of the first grade and purchased immediately before the start of production of each new batch, since flour is a product with a limited shelf life. All other raw materials: sugar, yeast, butter, flavors, salt, also purchase only from trusted suppliers who are responsible for the quality of the products supplied. The whole technological process consists in kneading the dough, settling it in proofers and directly baking.

Strengths of the project	Vulnerabilities of the project
Product quality Range Package Location The ability to change the product range, respond flexibly to demand	Single dot, unrecognizable brand Lack of wholesale discounts from suppliers due to low production volumes Lack of mature supply channels
Opportunities and prospects	Threats of the external environment
The settlement of the area will provide an increase in the level of demand The size of the rented premises allows in the future to increase production volume, purchase additional equipment, and also introduce a tasting room.	Lack of sustainable relationships with regulatory authorities Increase in prices for raw materials and primary products

Name	Quantity	Price for 1 piece	total amount
Cash machine	1	15 000	15 000
glass showcase	1	25 000	25 000
Cabinets for GPU	1	15 000	15 000
Safe	1	3 000	3 000
Bake	1	250 000	250 000
Fridge	1	40 000	40 000
dough mixer	1	50 000	50 000
proofing cabinet	1	40 000	40 000
flour sifter	1	25 000	25 000
Dough cutting table	1	35 000	35 000
dough sheeter	1	45 000	45 000
Baking trolley	1	40 000	40 000
Table for visitors	2	10 000	20 000
Chairs for visitors	6	2 500	15 000
Fire-fighting equipment	1	50 000	50 000
Other equipment	1	50 000	50 000
Total:			718 000