Business plan for a computer store. Thesis: Development of a business plan for a household appliances store Telemax LLC Household appliances as a business

Initial investment amount - 2,900,000

Break even point - 3 months

Payback period (months) - for 18 months

Average monthly profit - 210,000 rubles

2. Description of the business, product or service

Product advantages:

a wide range (the line will include acidic and alkaline detergents, disinfectants, liquid soap, etc.)
favorable prices;
prompt delivery of products;
convenient container;
high product margins.

3. Description of the market

Today, professional cleaning is a whole industry in which experts in the field of cleanliness develop modern highly effective detergent compositions, offer high-quality equipment and provide professional service.

Potential buyers:

cleaning companies;
industrial and manufacturing enterprises;
hospitals;
children's institutions;
railway transport companies;
livestock complexes;
catering facilities;
construction companies.

The largest buyers of cleaning products are cleaning companies.

The share of the domestic market of cleaning companies is 200-220 million dollars. The annual growth rate for the market is about 30%.

4. Sales and Marketing

5. Production plan

In order to start work on organizing a business, it is necessary to go through the primary stages that are necessary for any business.

However, if we talk about the independent start of a business for the production of auto chemicals, auto cosmetics, cleaning products and household chemicals under our own brand, we have to go through the following stages:

1. Register a trademark and obtain a trademark;

2. Obtain a list of permits for production and sale;

3. Purchase the necessary raw materials for production, containers, labels for the production of finished products;

4. Select and purchase the main equipment, perform installation and commissioning;

5. Purchase additional equipment necessary for production (scales, pumps, hoses, etc.);

6. Select and purchase laboratory equipment to control the incoming and outgoing quality of raw materials and finished products;

7. Install the water treatment system and carry out installation work by her;

8. Develop chemical formulations;

9. Train staff on the scheme of production and sales;

10. Collect contact details of suppliers of raw materials, find and rent a warehouse;

11. Develop technological maps for production, technical regulation and instructions;

12. Select, hire and train a team of sales representatives;

13. Install software to optimize the work of production;

14. Develop visual style and design services;

15. Create a website;

16. Open free hotline technical support.

You also need to choose a room that meets the following requirements:

the area of the premises must be at least 50 sq.m.;
availability of water supply and sewerage;
conducted electricity 380 Volts;
heating;
the presence of a window and hood.

Then, it is necessary to select and train employees.

The next step is to obtain equipment, containers, raw materials for the manufacture of 5 tons of products.

Start-up and adjustment works will be carried out by a specialist of the company.

After starting production, it is necessary to replenish resources: purchase raw materials, containers, order labels.

6. Organizational structure

In order for the company to work effectively, a staff of employees is required:

fixed costs	Salary	The number of employees	Sum	Average salary per month per employee
Director	30 000	1	30 000	58 750
Director of operations	30 000	1	30 000	44 375
Sales Manager	15 000	2	30 000	36 563
Production worker	30 000	6	180 000	30 000
Room cleaner	15 000	2	30 000	15 000
Insurance premiums			81 000
Total payroll			381 000

7. Financial plan

8. Production risks

Risk factors

Causes of risks

Risk Neutralization or Reduction Mechanism

Trade has always been one of the most attractive areas for small businesses. However, the growing competition every year, and in some cases the need for fairly large financial investments, complicate the implementation of the idea of opening your own trading enterprise. To create successful business in the field of retail, you need to have not only the so-called commercial flair, but also a certain amount of knowledge in the field of economics, marketing, and taxation.

This article will talk about how to open an electrical goods store from scratch and turn it into a profitable business.

How to open an electrical goods store - where to start

If you are seriously considering the idea of creating your own store selling electrical appliances and devices, we recommend that you initially develop a project for opening it, taking into account all the features of such an activity.

Requirements for opening a store and a list of required documents

When the issue of the location of the store is decided, it is necessary to adapt the chosen premises to meet the requirements established by law. Despite the fact that electrical goods belong to the group of non-food products, the requirements for opening a point of sale cannot be called modest.

There is no single document containing all the necessary conditions for the operation of such an enterprise today. However, there are a number of legislative acts and SanPiN, which reflect the requirements for non-food stores regarding lighting, ventilation, prevention of infection transmission, compliance with the work and rest regime, etc. You can get up-to-date information to organize all the necessary conditions by directly contacting the local unit Rospotrebnadzor.

Documents that an entrepreneur will need in order to open an electrical goods store:

or IP (depending on which form of doing business to choose) - issued by the Federal Tax Service;
a lease agreement for premises or a certificate of ownership (if it belongs to a businessman);
conclusion of the SES;
permission document from the fire supervision service;
a contract for the export and disposal of waste;
permission from the Rospotrebnadzor to open a store;
if you plan to place an advertising sign on the outside of the store building, you need to obtain permission from the local administration.

Each of these documents is associated with certain costs. So, it will be 800 rubles, the fee for registration of legal entities. persons - 4000 rubles. Therefore, before collecting necessary papers, you should study all the items of expenses for opening a store in order to display the total amount.

How much does it cost to open an electrical goods store, and when to count on profit

The organization of a trading enterprise for the sale of electrical goods cannot be called excessively costly. The main expenses for opening a store include:

registration of documentation and obtaining all necessary approvals and permits - 10 thousand rubles;
rent of premises - about 50 thousand rubles. (for a small shop with trading floor about 40 sq. m) depending on the region;
carrying out repairs in the premises, and preparing the retail space for the installation of equipment - 100 thousand rubles. (an alternative option is to rent a premise for a turnkey store, but in this case rent will be higher)
equipment and software - 150 thousand rubles;
the first batch of goods - from 300 thousand rubles. and higher, depending on what range you choose;
settlements with personnel and utility bills - 80 thousand rubles. per month;
advertising costs - 20 thousand rubles;
taxes - the amount depends on whether or not. person and income level.

Having studied the amount of costs, we can conclude that to open a small electrical goods store, an amount from 700 to 800 thousand rubles will be enough. The payback of such a project, according to practicing businessmen, is achieved on average per year of work.

Profitability will largely depend on how accurately you guess with the correspondence of the proposed product to the needs and preferences of buyers.

How to form the assortment of the store

When opening an electrical goods store, it is better to choose a highly specialized direction, since general items and small items (light bulbs, switches, etc.) are sold in hardware stores.

The range of electrical goods is very wide and varied. What to put on the shelves also depends on the place where the store will be located. If there are construction sites nearby, then emphasis should be placed on all kinds of tools, extension cords, insulating and fastening materials, etc. If the outlet is located in a residential area, fill the store with consumables, lamps, smart home system elements, etc. d.

Do not immediately purchase too expensive goods in large quantities. The assortment can be adjusted in the process of work, observing demand and identifying current needs buyers.

Electrical products can be included in the range outlet for the sale of electrical goods, but opening a household appliances store as a separate independent trading establishment is still a more interesting solution.

This direction has its own nuances. The fact is that, according to analytical agencies conducting surveys among the population, more than 50% of Russians prefer to purchase household appliances in large specialized chains, this especially applies to residents of large cities. Therefore, before organizing a business selling such goods, one should carefully study the local market, the supply and demand ratio, strengths and weak sides competitors, etc.

Important! For a home appliances store, it is desirable to choose a narrow specialization, for example, the sale of only kitchen appliances, or household appliances for cleaning, etc. This will create good conditions for choice, because it is important for a modern consumer that the product be presented in a wide range (different manufacturers, different price categories different design and functionality).

A household appliances store, the business plan of which will differ from the project of opening a point of sale of electrical goods mainly in its investment part, although it requires a lot of expenses, but the profit can be much higher.

Tip: when opening a home appliances store, conclude agreements with several reliable banks on the possibility of purchasing goods in your establishment on credit and installments. This is the most effective measure to attract a large number of customers to the store.

Opening an online store for the sale of electrical goods

In the absence of free time and the desire to travel around the city in search of a suitable product for many buyers, today the Internet is becoming a kind of find, a way to solve a problem. An increasing number of people every year purchase products for various purposes through the network.

In this regard, the idea of organizing trade via the Internet makes sense.

How to open an online store of electrical goods or household appliances? To do this, you first need to find suppliers who offer the most favorable prices. If you can go directly to the manufacturer - this is ideal.

Next, you should take care of the organization of the logistics system. Buying goods online involves their subsequent delivery. Consider the terms of cooperation with companies that carry out transportation and with courier services. The faster the delivery, the more interesting your store will be for buyers.

In addition, you will need a room to accommodate a warehouse of goods. Given that Appliances includes large-sized goods, its area should be considerable.

It is equally important to open a bank account and establish a system of payment for goods and delivery. There are several ways to organize settlements with consumers:

e-commerce (Qiwi, WebMoney, Yandex money, etc.);
Internet acquiring (settlements on the network using a bank card).

One of the most important stages in the organization of trade via the Internet is the development of a website that will present a catalog of goods. And this is the point of expenditure on which you can not save in any way. The site should be bright, attractive and informative. It is better to entrust its development to professionals.

In this material:

If you want to open a home appliance repair shop, then you first need to draw up a business plan. Before starting a project, you need to choose a concept, it can be of the following types:

multi-brand company;
monobrand service center.

Organizations of the first type offer the population a wide range of services. This is not only the repair of household appliances that were produced by different manufacturers, but also services for the restoration of computers, tablets, laptops and mobile phones.

Monobrand workshops specialize in servicing equipment of 1 manufacturer. Such companies can work with him on a partnership basis, or be completely independent of him.

The choice of concept depends on the starting amount, the professionalism of the staff and the desire of the entrepreneur. Multi-brand firms have an advantage. It lies in the fact that the target audience is as expanded as possible. There will be more customers, this will significantly increase income.

But do not forget that mono-brand companies can begin their development under the patronage of a well-known manufacturer on the market. At the same time, all risks are reduced as much as possible, because a novice entrepreneur can receive support from the management of the parent organization. It will have all the developments, so to start and conduct an advertising campaign, you will need to invest much less money.

What to look out for

Even at the stage of project development, it is worth paying attention to the risks that are typical for this industry. In prosperous years, the population acquires new household appliances, so its high-quality repairs will be constantly in demand. The need for workshop services especially increases in times of crisis, because it is easier to repair old equipment than to spend money on buying a new one.

The main risk when opening a business will be the low qualification of employees working in the workshop. The project will be negatively affected by the lack of a competent business plan and the high level of competition in the industry.

Today, many firms offer repair of household appliances. Some of them work in close cooperation with manufacturing companies, this guarantees that all spare parts used in the repair will be original, and a qualified specialist will be engaged in the restoration of equipment. In addition to such centers, repair services are offered by craftsmen who work unofficially.

In order for the project to be profitable, it is important to find a reasonable balance between the quality of services and their cost. The entrepreneur must take into account that household appliances have a complex structure. To diagnose it, you need to purchase modern devices that allow you to quickly find the problem. In addition, the purchase of spare parts will be an important point. They must be of high quality, the service life of the equipment after repair will depend on this.

Even at the project planning stage, a businessman needs to find reliable suppliers who offer quality spare parts at affordable prices.

How to set up a business

The easiest way is to register an LLC. This form of organization of the enterprise will attract investors' money. In addition, the organization of a joint venture with partners is practiced. LLC will give the opportunity to distribute the shares of the enterprise.

If a businessman does not plan to open a network of workshops, he is going to invest only his own money in the project, then he can choose an individual entrepreneur. Registering a business will take several days. The entrepreneur must pay the state fee. You can find out the payment details at the Federal Tax Service or the MFC, and papers for registering an enterprise are submitted to the same institutions. You can draw up documents yourself, or by entrusting this to a specialized company.

There are no special requirements for an enterprise engaged in the repair of household appliances. From the side of the fire inspection there will be increased control, therefore, even at the stage of choosing a room for a workshop, attention should be paid to the presence of a ventilation system, the quality of the wiring. It is best to find out in advance all the requirements in the fire inspection. From the SES there are no instructions for the premises.

Since the craftsmen can repair household appliances at the client's home, they must carry forms with them. strict accountability. Regarding their registration, you need to contact the Federal Tax Service.

At the stage of company registration, you need to allocate from 2,000 to 20,000 rubles.

How to choose premises, equipment and salary

You can start with a room whose area will be from 80 m². It must be divided into 2 parts. In the first, the receiver will place orders from customers, pick up equipment that needs repair from them. The rest of the room can be divided into several rooms, where craftsmen will work.

If the workshop is located in a small town, you can rent a room in the center. A good option would be to open several points of reception of equipment. They should be located in different parts of the city, and the workshop can be moved to the industrial area. It is worth allocating from 8,000 to 20,000 rubles a month for renting premises.

You can start with a minimum set of tools, which includes the following types:

soldering iron;
hand tools;
oscilloscope;
tester.

But it is better to immediately buy an extended set, then the master will be able to quickly and efficiently repair household appliances. In this case, you will need the following:

Spectrum analyzer. This device can be purchased for 40,000 rubles.
Frequency meter. The cost of high-quality models is from 300,000 rubles.
Ammeter voltmeter. You will have to pay about 6,000 rubles for it.

The entrepreneur must also allocate funds for the purchase of quality parts, there must be a stock of spare parts in the warehouse. About 1 million rubles will have to be spent on this.

The total cost of professional equipment and spare parts will amount to 1.2 million rubles. This is a large amount, not everyone has such funds. But there is a way out of this situation. The entrepreneur must find a responsible supplier who not only has a large assortment of parts, but is also ready to organize their regular delivery within a few days.

But even with such a business organization, the owner of the company must invest free funds in the formation of his own warehouse of spare parts.

For the work of masters, it is necessary to buy comfortable furniture. In the room you need to make good lighting, you can not do without the organization of high-quality ventilation. In the workshop, shelves should be mounted for storing parts and tools. You can allocate a separate room for the placement of repaired household appliances. The cost of organizing jobs is about 300,000 rubles.

A car is required to deliver the equipment. You can buy a used Gazelle. good choice becomes a pickup.

Where to find masters

Only highly qualified specialists should be hired. They need to be offered a decent reward. The best option there will be a fixed salary and a percentage of revenue, it must be tied to the volume of completed orders.

First, you can invite 2 masters to work. With the successful development of the enterprise, the staff can be expanded by hiring not only new specialists, but also the chief foreman. It is important to find a good accountant, driver, cleaner. Accounting can be outsourced.

You can open a full-fledged workshop for 6 million rubles. The project will pay for itself in 1-2 years.

Conclusion

Appliance repair can be a great income generating option. It is important to find qualified craftsmen, buy professional equipment. Of great importance is the quality of the details, as well as the development of a large-scale advertising campaign.

Order a business plan

	Investments: Investments 685 000 ₽ The franchise of the Remontoff group of companies operates in the market of repair and finishing services. Our company works in three areas and provides a full range of services for its customers: interior design, repair and finishing works and supply of materials to the facility. What is the uniqueness of our business model in comparison with the others: 1) Under the Agreement, we guarantee 10 clients per month for the apartment finishing service…

	Investments: From 320,000 rubles. up to 2,500,000 rubles The federal network of shops and bars "Foam Guild" originates from the first own store, built in 2014 in Moscow. On October 1, 2017, a trademark was registered and a franchise was launched - we began to share our experience in running the beer business and build turnkey stores for everyone all over Russia. For not so long...
	Investments: From 500,000 rubles. We will reimburse 50% of your costs for the repair and decoration of the store. Low investment risks. 40% of investments are exhibition samples, which remain a liquid asset in case of problems. Any business starts to make a profit. With frendom sofas from business, you will also get a lot of positive emotions. Selling this furniture is a pleasure! Your partner is a manufacturing factory, whose history begins in 2006 in the city of Engels, Saratov region. The company is a permanent participant of international exhibitions. Residents of eighty-nine regions of Russia and neighboring countries ...
	Investments: Investments 550,000 - 1,000,000 ₽ COMPANY DESCRIPTION The network of laser hair removal studios Laser Love was founded in 2018 in Novosibirsk. The group of companies has a distribution company responsible for the supply of equipment directly from the manufacturer. The company has all quality certificates for equipment - a certificate of conformity and the European Union. Own line of equipment under the DF-Laser brand guarantees the quality of the procedure from the first visit. own marketing agency in…
	Investments: Investments 3 800 000 - 5 000 000 ₽ G.Bar is the largest chain of beauty bars in the world, serving more than 60,000 customers and providing more than 140,000 services annually. The G.Bar network includes 6 own beauty bars (Kyiv, Moscow) and 21 franchised ones in the world, including Russia, Ukraine, Poland, Kazakhstan, Kyrgyzstan, Slovakia, Cyprus, and the USA. The company was founded in 2015 and provides…
	Investments: Investments 1 490 000 - 3 490 000 ₽ Bestway Auto Service Network is a network of body and locksmith repair stations, which was founded in November 2014. Facts: For 4 years we have opened 14 stations in 8 regions of Russia - in Nizhny Novgorod, Kazan, Rostov-on-Don, Krasnodar, Ivanovo, Yaroslavl, Vladimir, Dzerzhinsk. In 2017, the group's cash turnover amounted to 211 million rubles. In 2018…
	Investments: Investments 1 350 000 - 6 500 000 ₽ VodaTeplo® - sales, design, installation, warranty and service maintenance of heating systems, water supply, water treatment, sewerage, smoke removal, ventilation, air conditioning, electrical security, video surveillance, "smart home" systems. As well as sanitary ware, equipment for baths and saunas, fireplaces, bath accessories, equipment for fonts and pools, chemicals for pools and much more. WaterHeat® - engineering systems. The most recognizable brand in our field!!!…
	Investments: Investments 700,000 - 4,000,000 ₽ The trading network "Supermarket of Children's Car Seats" was founded in 2010 in Moscow, since 2014 it has been developing under the partnership program. The network of specialized stores (children's car seats and goods for family travel) is represented in 28 cities and has 30 representative offices. The range of each supermarket - from Economy to Premium; the widest selection of models and colors of car seats excludes direct competitors. Company…
	Investments: Investments 23,000 - 610,000 ₽ The Electrosmart electric vehicle repair service center appeared in 2016. Our company began to develop rapidly due to the low cost of service for customers and the high quality of service. We also used, for the first time, the technology of hydroprotection for electric transport. So we got a large number of clients in Moscow. Now we are expanding our geographical presence and moving to the regions. At the moment… Franchise Pedant.ru Investments: Investments 790,000 - 1,000,000 ₽ Pedant.ru's franchise has been rated by many authoritative experts as one of the most promising and stable. For six months, the company has opened more than 100 service centers throughout Russia, and by the end of 2018, the number of launched branches will be more than 200. But active growth is not the goal of Pedant.ru. We open exactly as many service centers in the city as necessary ...
	Investments: Investments 300,000 - 1,350,000 ₽ LEGAL CENTER "PravoAktiv" is a single team of professionals in the field of law, banking and insurance, sales and marketing. The MISSION of PravoAktiv is to help people solve their credit problems efficiently and at affordable prices. Working in credit consulting, we saw that a large number of people who are experiencing difficulties with loan repayments come to us. They wanted a new...

Development of a business plan for a household appliance store

(LLC "Telemax")

Introduction. 3

Section 1. Analysis of the activities of Telemax LLC. 5

1.2. Characteristics of the company.. 5

1.2. Analysis financial condition Telemax LLC. 7

Section 2. Analysis of the household appliances market in St. Petersburg. 17

2.1. Trends in the development of the household appliances market in St. Petersburg. 17

2.2. Analysis of competitors. 22

2.3. Consumer analysis. 25

Findings: 34

Section 3. Development of the main sections of the business plan. 35

3.1. Design organizational structure shop. 35

3.2. Marketing plan. 39

3.3. Production plan. 46

3.3.1. Need for space and equipment. 46

3.3.2. Implementation plan. 49

Findings: 56

Chapter 4 economic efficiency business plan. 57

Findings: 61

Conclusion. 62

References.. 64

Introduction

Planning is part of the economic and managerial activity of an enterprise, which combines all levels of management with the help of long-term, current and operational (short-term) plans, as well as plans for departments and performers. Planning at enterprises cannot be a matter of only a narrow circle of managers and employees of planning services, since it requires the integration of data coming from all departments and executors, the active participation of managers and specialists who serve in the preparation and evaluation of the plan.

At any level, planning is carried out in a certain sequence. The input information is formed from forecasts and production programs, higher-level plans. The output of this level of planning serves as input to plans for the next level. When building a plan for each level, external and internal conditions for the implementation of the plan and technical and economic standards are taken into account to determine the completeness of the input data and output indicators.

The planning process is completed by the assessment of the implementation of the plan and the achievement of the tasks set in the plan. This process is repeated several times at each level.

The relevance of the topic is due to the fact that the creation of an effective organization is possible only with a carefully developed business plan that takes into account the state of the household appliances market, the size and composition of one-time and current costs, the size of the turnover and the economic efficiency of the future enterprise.

In order to increase the volume of profits, the profitability of its work, the enterprise must constantly develop projects that provide for the investment of financial resources in the creation of new technologies, the organization of new industries, the reconstruction of production payments and equipment for the production of competitive goods in the domestic and foreign markets, the creation of branches close to suppliers and markets. Each of these projects must be based on a business plan from an idea to a calculation of a specific amount of profit that will be received from its implementation.

The purpose of the graduation project: Expansion of the network of stores of household appliances "Telemax".

To achieve the goal, the following tasks were solved in the work:

Carried out marketing research household appliances market

The main sections of the business plan have been developed

The economic efficiency of the project was assessed.

When developing a business plan, the methods of market analysis, the segmentation method and the method were used in the work. expert assessments. To evaluate the effectiveness of the business plan, the method of calculating the break-even point was used.

The paper reveals the possibility of using business planning to expand the activities of a trading company and improve the economic efficiency of the company.

The practical significance of the project lies in the fact that after the implementation of the provisions of the business plan, the revenue and profit of the Telemax chain of household appliances stores will increase.

Section 1. Analysis of the activities of Telemax LLC

1.2. Company profile

Telemax Limited Liability Company is a network of household appliances stores.

Telemax Limited Liability Company was registered with the Registration Chamber of St. Petersburg on February 15, 2001.

Legal address: 190000, St. Petersburg, st. Shevchenko, d. 27.

The founders of the Society are individuals.

The supreme management body of the Company is the General Meeting of Founders, whose competence includes the following issues:

Amending the charter, including changing the size of the authorized capital;

Education executive bodies and early termination of their powers;

Approval of annual reports and balance sheets, distribution of profits and losses;

Election audit commission;

Reorganization and liquidation of the company.

Operational management is carried out by the General Director.

The company has an independent balance sheet, bank account, as well as round stamp, stamps and letterheads with your company name.

In accordance with the objectives of its activities, Telemax LLC cooperates with legal and individuals. On a contractual basis, determines the relationship with suppliers and buyers, as well as independently plans and implements economic activity. The property of the company belongs to him on the right of ownership, and was formed from the contributions of the founders to the authorized capital. The founders have the right once a year to make a decision on the distribution of their net profit received by the Company after paying taxes and other obligatory payments to state non-budgetary funds among the participants, the formation of the Company's funds. The decision to determine the part of the profit divided between its participants is made by the General Meeting of Participants. The property owned by the Company is recorded on its balance sheet in accordance with the accounting rules. The authorized capital determines the minimum amount of the Company's property that guarantees the interests of its creditors. The authorized capital is formed from the nominal value of the shares of its Participants, and amounts to 100,000 rubles.

Main line of business - retail household appliances.

About 20,000 items of goods from well-known manufacturers are presented in Telemax branded stores - from video cassettes to home theater systems for the most demanding customers. All goods are certified and have a guarantee of 1-2 years.

The range presented in the store can be divided into several categories:

audio and video equipment;

· Hi-Fi equipment

Automotive

· Appliances

· Kitchen appliances

photographic equipment

Phones and faxes

· Accessories and related products.

Telemax LLC independently sets the size of trade allowances and margins for products and services. The amount of markups and allowances is set on the basis of real demand and supply for the goods offered by the company, taking into account cost coverage and profit.

Thus, the Telemax chain of stores is trading company operating in the market of complex household appliances.

1.2. Analysis of the financial condition of Telemax LLC

Assessment of the financial condition includes analysis of the balance sheet, profit and loss statement of Telemax LLC and calculation of a number of financial and economic indicators for the period from January to October 2004 in order to identify trends in the company's activities.

Analysis methodology financial results includes several stages:

1) analysis of the dynamics and structure of balance sheet profit;

2) analysis of profit from sales;

3) calculation of indicators of the financial stability of the enterprise.

Profit before tax = profit from sales + % receivable - % payable + income from participation in other organizations + other operating income - other operating expenses +/- non-operating income / expenses.

Net profit is the profit remaining with the company after paying all taxes.

Absolute indicators of profitability of the enterprise:

Profit from sales is the gross profit from the ordinary activities of the enterprise.

Operating income is income from the sale of assets, rent, fees for granting patents, industrial designs, etc.

Operating expenses are bank charges, mothballed facilities, canceled orders, etc.

Non-operating income - penalties, fines, penalties received by the enterprise, as well as profits of previous years, identified in the reporting year.

Non-operating expenses - negative exchange rate differences, losses from theft, legal expenses, fines, penalties, forfeits paid by the enterprise.

Profit adjustment - part of the profit that is not taxed and directed by the enterprise to finance capital investments, the maintenance of health care facilities, education, culture, which are on the balance sheet of the enterprise, as well as contributions to charitable purposes and enterprise support funds.

Analysis of the structure and dynamics of balance sheet profit is presented in table 1.1.

Table 1.1.

Analysis and structure of balance profit dynamics, mln.rub.

Indicators	Sum deviation	Growth rate
Indicators	Sum deviation	Growth rate	1. sales proceeds
2. total cost
Including
Rent
Selling expenses
Depreciation
3. profit from sales
4. operating expenses
5. Net profit

Net profit increased over the analyzed period by 15.009 million rubles. The increase in profit was influenced by the growth in sales proceeds by 224.466 million rubles. The lack of operating income had a negative impact on profit. To increase profits, the company needs to increase operating income. An increase in operating income is possible by leasing the premises of the shopping complex.

The presence of operating expenses does not have a significant negative impact on the activities of the enterprise

Selling expenses decreased slightly, which is likely due to a decrease in transportation costs.

The main task to be solved in determining the financial condition of the project is to assess its liquidity . The liquidity of an enterprise is its ability to turn its assets into cash to cover all necessary payments as they fall due.

The meaning of liquidity analysis is to use absolute indicators to check which sources of funds and to what extent are used to cover the obligations of the enterprise.

The indicators of this group make it possible to describe and analyze the company's ability to meet its current obligations. Comparing current assets (working capital) with short-term debt, it is established whether the enterprise is sufficiently provided with working capital necessary for settlements with creditors for current operations.

Depending on the degree of liquidity, assets are divided into the following groups:

The most liquid assets are cash and short-term financial investments;

Marketable assets – accounts receivable and other assets;

Slowly realizable assets - items of section II of the asset: "Inventories and costs" (excluding "deferred expenses", "receivables over 1 year", "VAT on acquired valuables");

Difficult-to-sell assets - items in section I of the asset balance "Fixed assets and non-current assets".

The calculation of liquidity ratios is given in Table. 1.2.

The current liquidity ratio gives an overall assessment of the liquidity of assets, showing how many rubles of the company's current assets account for one ruble of current liabilities. The logic of calculating this indicator is that the company repays short-term liabilities mainly at the expense of current assets, therefore, if current assets exceed current liabilities in value, the company can be considered as successfully functioning. The amount of excess and is set by the current liquidity ratio. The normative value of the specified coefficient (minimum value), established by the Decree of the Government of the Russian Federation of May 20, 1994 No. 498, is 2.0. The actual value of this coefficient in the base period is 2.05, and in the reporting period it reaches 2.01, that is financial stability enterprises decreased slightly, although it is within the normal range.

Calculation of liquidity ratios

The quick liquidity ratio is similar to the general liquidity ratio, however, it is calculated for a narrower range of current assets, i.e. excluded their least liquid part - inventories. The logic behind this exclusion is not only that inventories are significantly less liquid, but, more importantly, that the cash that can be raised in the event of a forced sale of inventories can be significantly lower than the cost of acquiring them. It is generally accepted that the specified coefficient should be close to or slightly higher than 1 (one). The actual value of this coefficient in the base period is 0.24, and in the reporting period - 0.53, that is, there is a tendency to increase. This indicates a satisfactory solvency.

The absolute liquidity ratio (solvency) is the most stringent criterion of the company's liquidity and shows what part of short-term borrowed funds can be repaid immediately if necessary. The value of the specified coefficient according to the established international practice should be more than 0.2. Its actual value in the base period is 0.24, and in the reporting period - 0.53, that is, the value of this coefficient for

Telemax LLC is close to the norm, while it has increased significantly. This suggests that the company is able to satisfy its obligations in the near future claims (obligations) to creditors and is reflected in the timely payment of wages and the transfer of taxes to the budget and non-budgetary funds.

In general, the analysis of Table. 1.2. makes it possible to conclude that the firm's assets are sufficiently liquid.

To assess the level of efficiency of the enterprise, the result obtained ( gross income, profit) is compared with costs or resources used. Comparison of profit with costs means profitability or rate of return. The profitability of the enterprise is characterized not only by absolute indicators, but also by relative ones. Relative indicators - this is the profitability.

1. Return on Advance Capital = Net Income/Average Balance Total. The return on capital shows how many rubles of profit fall on the ruble of advanced capital.

2. Return on equity = net profit / average equity.

Shows how many rubles of profit fall on the ruble of equity capital.

3. Profitability of products = profit from sales / proceeds from sales.

Shows the share of profit in each ruble of sales proceeds

4. Profitability of the main activity = profit from sales / production and marketing costs.

Shows the share of profit in costs

5. Profitability of production \u003d Profit before tax / average annual cost of production assets shows the efficiency of the use of fixed and working capital by the enterprise.

6. Profitability of the enterprise = profit from sales / average annual cost of production assets.

An enterprise is considered profitable if, as a result of the sale of products, it recovers its costs and makes a profit.

Calculations of profitability indicators are given in table. 1.3.

Table 1.3.

Enterprise profitability indicators

Indicator			Growth rate (%)
1. Profit before tax, (million rubles)
2. sales volume, (million rubles)
3. cost of production assets, (million rubles), including
Cost of fixed assets, (million rubles)
Price working capital(million rubles)
6. profit per 1 ruble products sold, (million rubles)
7. profitability of production (%)
8. net profit (million rubles)
9. product profitability (%)
10. profitability of core activities (%)
11. enterprise profitability (%)

Based on the data in the table, we can say that profit before tax increased by 25%, sales volume increased by 16%, which is a positive trend. The value of fixed assets and the value of working capital increased by 13% and 64% respectively. Which indicates the expansion of production. The cost of production assets increased by 56%.

Profit per 1 ruble of sold products increased by 8%, which is very good for the company.

Because the profitability of production decreased by 2%, this means that the company is inefficiently using fixed and working capital.

An increase in the profitability of products by 1% indicates that the profit per ruble of revenue has increased.

Profitability of the main activity practically did not change. The overall profitability of the enterprise decreased by 5% due to the inefficient use of production assets.

Thus, the analysis of the financial condition of the enterprise as a whole indicates the effective work of Telemax LLC. The company has a tendency to increase sales revenue, profits and increase profitability. Due to the stable position of Telemax LLC and the availability of free funds, the creation of a new store will be carried out at the expense of Telemax LLC's own funds, without attracting additional investments.

Findings:

Analysis of the activities of the Telemax chain of stores allows us to draw the following conclusions:

1. LLC "Telemax" is a trading company operating in the market of complex household appliances.

2. The results of the enterprise's activities have a positive trend, in particular, net profit increased over the analyzed period by 15.009 million rubles.

3. Analysis of liquidity indicators showed that the values of the indicators tend to increase and are within the normative values, which indicates a satisfactory solvency.

4. Analysis of profitability indicators indicates inefficient use of fixed and working capital.

Section 2. Analysis of the household appliances market in St. Petersburg

2.1. Trends in the development of the household appliances market in St. Petersburg

The household appliances market is characterized by a high level of competition. Today the household appliances market is one of the dynamically developing markets. Thus, according to the research firm "Gortis" in 2003, the level retail sales amounted to 175-195 thousand dollars, which is significantly higher than the level of 2002 (Fig. 2.1.).

Rice. 2.1. Dynamics of retail sales in the household appliances market in St. Petersburg

In 2003, 30-32% of St. Petersburg families (420-450 thousand families) bought household appliances, that is, the same as in 2002.

An estimate of the total number of purchases of audio, video and home appliances in St. Petersburg without suburbs in 2003 is 950-1150 thousand. This is at least 10% less than in 2002. Despite a slight decrease in the number of purchases of household, audio and video equipment, the total volume of sales increased by 20-25%. This happened due to a change in the structure of sales towards more expensive goods.

In 2003, the demand for television sets, video recorders, microwave ovens, and vacuum cleaners decreased by 15-20%. Fewer began to buy plates.

Sales of computers and other office equipment for personal use increased significantly (in 2002, purchases of a computer or other office equipment for home did not exceed 7-9 thousand, and in 2003 - 28-30 thousand, that is, 3.5-4 times more). They bought home theaters more actively, they began to buy more radio tape recorders, music centers, refrigerators.

The demand for video cameras and small household appliances remained almost at the same level (Fig. 2.2.).

http://www.gortis.info/imagecatalogue/imageview/123/?RefererURL=/article/archive/68

Rice. 2.2. Distribution of sales volume of household appliances by types of goods, %% of sales volume in monetary terms

Growth can be noted as the main trends in the development of the household appliances market, the dynamics of which is due to an increase in purchasing power, as well as the process of replacing household appliances and electronics purchased in the early 90s. The Russian market began to take shape in 93-94, when imported electronics appeared in fairly serious volumes. Its service life is 6-7 years, after which there is a massive exchange of equipment. Thus, the end of the service cycle of equipment purchased in 1993 and 1994 fell approximately in 1999 and, consequently, a new wave of purchases, due to the aging of equipment and electronics, should have come in 2000. But at the turn of the millennium, this exchange did not take place. Due to the crisis of 1998, it was postponed until 2002. Therefore, at the moment we are seeing an active growth in sales. In addition, the market dynamics is influenced by the arrival of new technologies. In particular, DVD technology electronics are now in increasing demand, the share of which is growing in relation to VHS. Another trend is the redistribution of market shares between trading formats.

Considering the home appliances market in St. Petersburg, it is worth noting that electronics is sold in several ways. First of all, through "open markets" - the concentration of small shops and pavilions. The average area of such a store is 50-60 square meters. m, they trade in a narrow range, designed mainly for a low price level. The second format is multi-brand stores, electronics supermarkets ranging from 500 to 1000 square meters. m. They represent a wide range of products and are designed for the middle class consumer. Until mid-2001, these two formats were the main ones, and the market was divided between them. But already last year there was a tendency to reduce the share of "open markets" and increase the share of supermarkets. Also appeared in 2004 new format- electronics hypermarket. The area of a hypermarket averages from 2,000 sq. m. m, which allows you to present the entire range of products from built-in appliances and home theaters to mobile phones. In particular, about 16 thousand items are presented in the catalog of an average store. A hypermarket is characterized by a large assortment that covers all price categories for people with low, medium and high incomes, as well as a self-service format that allows you to increase store traffic, make the service process faster and more convenient for the buyer. The pioneer here is M.Video, which implemented the first such project at the end of 2001. It is also necessary to note the fourth format - this is the sale of electronics in hypermarkets with a wider range of products. It still occupies a small market share, but it is very promising.

There is another format, the share of which is still very small - this is sales via the Internet. M-Video considers its development very promising, we have a special program for the online store. At the moment, 2% of retail turnover is made up of sales via the Internet.

In the market of St. Petersburg in 2004, "open markets" accounted for about half of all sales, the share of supermarkets was 45%, the share of hypermarkets - 5%. Sales on the Internet take only a fraction of a percent. In 2005, we can assume that the market will line up as follows: the share of "open markets" will decrease to 39%, the share of supermarkets will be 45%, and the share of hypermarkets will increase to 15%. At the same time, it should be noted that of these 13%, 11% will be in electronics hypermarkets, and 3% in general hypermarkets. Internet sales will reach about 3%.

Thus, trade formats can be built into a certain hierarchy in terms of sales volume, service level, variety of assortment, in which the lower level is occupied by the “open market”, the middle one is electronics supermarkets, the upper one is hypermarkets. At the same time, each format at a higher level will take away market share from the lower one. The “open market” will decrease in favor of supermarkets, which in turn will be taken away by hypermarkets.

Considering the foregoing, we can conclude that at present the most optimal trade format is a supermarket.

2.2. Competitor analysis

According to buyers, the most popular household appliances stores in St. Petersburg are Eldorado, Technoshock and Mir tehniki (Table 2.1.).

Table 2.1.

Popularity of stores in terms of buyers

The positioning of stores by popularity and price range is shown in Fig. 2.3.

Rice. 2.3. Positioning of household appliance stores

As positioning scores, a point score of stores was chosen according to the criteria of pricing policy and popularity.

Popularity was assessed on a 5-point scale, and the price range was assessed on a 3-point scale (from 0 to 1 - prices are below average, from 1 to 2 - prices correspond to average prices in the market and from 2 to 3 prices are above average).

We will evaluate the main competitors in accordance with the following criteria:

Assortment policy;

Price range;

Service level;

Availability of discount and bonus programs for customers;

Additional services (delivery, sale on credit, etc.).

For rate comparative advantage of competing firms, we will use the method of market segmentation by main competitors (Table 2.2.).

Table 2.2.

Market segmentation by main competitors

Name	Location	Range	Service level	Price policy	Availability of discount programs	Availability of discounts and bonuses	Delivery	Sale on credit	The final value of competitiveness
El Dorado
technoshock
World of technology
radio house

The results presented in the table were obtained by the method of expert assessments. Each factor in the table was rated from 0 (weakest position) to 5 (dominant position). Grades were put down in each of the columns of the table, and then summed up and the average score is found.

2.3. Consumer Analysis

According to F. Kotler, the market consists of all potential consumers who have private needs or desires, ready to satisfy them and able to pay for such satisfaction. The basis of market practice is the ability to identify a consumer or client, the ability to adapt to the consumer's point of view.

The market, as a rule, forms groups of consumers with completely different needs and desires. Each such group is a specific market segment with different consumer characteristics. Thus, segmentation is a strategy used by the seller to concentrate and therefore optimize the use of their resources in the market. Segmentation is also a set of procedures used by sellers to segment the market.

F. Kotler offers segmentation according to the following characteristics:

Geography;

Demography;

Psychography.

Geographical segmentation involves dividing the market into different geographical units: states, states, regions, counties, cities, communities. The firm may decide to act:

1) in one or more geographical regions;

2) in all areas, but taking into account differences in needs and preferences determined by geography.

Demographic segmentation is the division of the market into groups based on demographic variables such as gender, age, family size, stage life cycle family, income level, occupation, education, religious beliefs, race and nationality. Demographic variables are the most popular factors that serve as the basis for distinguishing consumer groups. One of the reasons for this popularity is that needs and preferences, as well as the intensity of consumption of a product, are often closely related precisely to demographic characteristics. Another reason is that demographic characteristics are easier to measure than most other types of variables. Even in cases where the market is not described in terms of demographics (say, based on personality types), it is still necessary to make a connection with demographic parameters.

For segmentation by demographics, variables such as age, gender, income level are used.

In psychographic segmentation, buyers are divided into groups based on social class, lifestyle, and/or personality characteristics. Members of the same demographic can have vastly different psychographic profiles.

Behavioral segmentation divides customers into groups based on their knowledge, attitudes, use of the product, and reaction to the product. Many marketers consider behavioral variables to be the most appropriate basis for shaping market segments. Buyers can also be distinguished from each other by the reasons for the emergence of the idea, the purchase or use of the product.

Appliance store shoppers can be segmented geographically and by a range of behavioral variables, user status, intensity of consumption, degree of commitment, willingness to accept and attitude towards the product.

It is more expedient to segment the markets for goods of a household appliances store according to the types of end consumers of the goods. Various end users often looking for in the product and different benefits. So, in relation to them, you can use different marketing mixes. Another variable that can be used to segment the appliance store product market is customer weight.

Thus, having considered the main approaches to market segmentation, let us dwell on the characteristics of potential buyers presented in Table 2.3.

Table 2.3.

Market segmentation

Sharding Options

Segment profiles

Men

Income level

Less than 3000 rubles / month

3000-5000 rubles/month

5000-10000 rub/month

10000-15000 rubles/month

More than 15,000 rubles / month

Education

Secondary special

Kind of activity

non-working population

A housewife

Working population

Speciality

Service staff

employee

Specialist with VO

Senior Manager

Family status

Family

lonely

Family size

Number of children

No children

First segment

Second segment

In order to determine the behavioral characteristics of representatives of this segment, we will conduct an assessment according to such characteristics as:

Leisure activities;

Frequency of trips abroad;

Use of the Internet.

To determine the main segment, a study was conducted, which included a survey of 100 respondents. As a tool for collecting primary information, a questionnaire was developed, which was intended for store visitors.

The data obtained were processed and combined, thus, in general, a selective survey of 100 people was conducted. It should be noted that with an increase in the sample size, the probability of distortion decreases and the sampling error can be neglected.

A study of the structure of consumers based on demographic factors (Fig. 2.4.) Revealed the following picture: data on the age and sex structure show that among store visitors there is approximately the same proportion of men (51%) and women (49%), and in the age group from 29 to 45 years.

Rice. 2.4. The structure of store visitors by gender

On average, this is 63% of the total number of respondents and exceeds the number of women by 54%. This is due to the fact that people of this age, as a rule, have already taken place. The age structure of the study sample is shown in Figure 2.5..

Rice. 2.5. Age structure of consumers

Thus, potential buyers of household appliances are men and women aged 29 to 45 years.

An analysis of marital status showed that every second person is married (Fig. 2.6.).

Rice. 2.6. Family status

The family of a person who regularly buys household appliances usually consists of three people, somewhat less often - of two or four (Fig. 2.7. - 2.8.).

Rice. 2.7. Household size

2.8. Number of children in the household

Most home appliances buyers are working people. Most often these are specialists with higher education, every fifth buyer is a top manager, and every fourth is an employee (Fig. 2.9. - 2.10).

Fig.2.10 Employment

Rice. 2.10 Position

Store visitors have a high income: 86% of them can easily purchase durable items, 10% are able to buy an apartment, a summer house (Figure 2.11).

Rice. 2.11. consumer group

The dependence of purchases on the age of the level of well-being of St. Petersburg buyers is presented in Table. 2.4.

Table 2.4.

Age and wealth of household appliances buyers

Thus, based on the analysis carried out, it can be concluded that the main segment includes married couples aged 35 with an income above the average and working and having a higher education.

Findings:

In the medium term, it is possible to predict the growth rate of effective demand for household appliances in the range of 15-20%% per year. The share of expenses for the purchase of household appliances in the total expenses of St. Petersburg residents will remain virtually unchanged. The rate of growth in the volume of money in the market will approximately correspond to the rate of growth in the money supply in the hands of the population.

Most strong competitor is a network of Mir tekhniki stores, as it is located in close proximity to Telemax stores and offers a similar range of goods and services: delivery, sale on credit, payment by credit cards, flexible system discounts.

The core segment includes married couples aged 35 with an above-average income who are employed and have a college education.

Section 3. Development of the main sections of the business plan

Trade in electronics and household appliances requires a special approach to space planning and selection of equipment. The store premises should include a trading floor and auxiliary premises, which include: a warehouse, office premises, etc. Unlike a food supermarket, the need for auxiliary premises in an electrical appliance store is minimal. In stores included in trading network"Telemax", about 80% of all areas are allocated for the trading floor, and in some cases even more. When placing product groups, large household appliances are given a place near the wall away from the checkout area so that they do not block other goods.

Equipment for a home appliance store should be designed for a large load. The furniture is based on metal racks that can withstand up to 1000 kg, and the shelves have a great depth, as they are often designed for bulky goods. They can be integral or composite. To connect and check the operation of the equipment, cable channels are provided in which wires and sockets are hidden. Holes for antenna plugs are made on the back wall of the racks.

For expensive equipment of a small size (photo-, video equipment), racks with glass lockable showcases with backlight are more convenient. The extensions are provided with holes for the installation of anti-theft systems. Sales of audio, video cassettes and CDs increase racks with various extensions and accessories that improve product visibility. To listen to CDs, special displays are used, which are equipped with a central control unit and headphones.

To sell large household appliances, the store needs racks with reinforced shelf supports and solid shelves with additional stiffeners. Various podiums are well suited for these purposes. Electrical appliance stores require and auxiliary equipment- counters for test check of goods in which possibility of connection to the power supply network, the antenna, a telephone line is provided.

Kitchen equipment is most often allocated to a separate area: this makes it easier for the buyer to find the goods. In this case, equipment of a different color is even used to emphasize this group of goods. The search for this or that equipment in the hall should be simplified by large signs explaining where which goods are located. This is especially important in relation to goods placed along the walls - that is, away from the main consumer flows.

The least successful is the option of using a large number of island structures in the trading floor of an electrical appliances store. As a rule, the buyer is confused, cannot return a second time to the product that interested him, is lost. I would advise using a linear layout: when a certain group of products is shown in one row. This way of arranging the equipment allows you to emphasize the size of the trading floor and greatly facilitates the search for the buyer. However, the lines should not be longer than 20 m, otherwise it will not reach the goods placed at the very end of the rack.

Thus, the Telemax store will be located in a room with a total area of 200 sq.m. with 120 sq.m. will be assigned to trading area, and 80 m for auxiliary premises.

The rental of premises consists of the rental of premises for retail outlets and a warehouse and will amount to 320 rubles. per sq.m per month. The annual rent will be: 200 * 320 * 12 = 768,000 rubles.

The store's need for equipment is presented in Table. 3.2.

Table 3.2.

Need for equipment

Thus, to create a store, an initial investment of 552,380 rubles is required. (equipment costs and rent for half a year).

The forecast of sales volumes should be carried out on the basis of a comparison of the results of marketing research with the capabilities of the enterprise.

The initial data for drawing up the annual implementation program are:

Annual demand for goods;

Projected annual revenue

The annual need for a product based on marketing research is shown in Table. 3.3.

Table 3.3

Annual demand for goods

Name of product	Plan for 2005, pcs.
Name of product	day	month
Music Center
CD player
TV set
fridge
Washing machine
Electric stove
radio tape recorder
Food processor

VCR

Dishwasher

Juicer
accessories

Additionally, it is necessary to draw up a planned turnover for 2005, presented in Table. 3.4.

Table 3.4

Planned trade turnover for 2003

Name of product	Average price, rub.	Sales per year, pcs.	Goods turnover, thousand rubles	% of total turnover
Music Center
CD player
TV set
fridge
Washing machine
Electric stove
radio tape recorder
Food processor

VCR

Dishwasher

Juicer
accessories
Total:

The increase in sales should be positively affected by the parallel introduction of sales promotion measures. It is also possible to increase sales due to a significant expansion of the range of related products and the introduction of new product groups.

The predicted cost estimate for the implementation of the activities of Telemax LLC for 2005 is presented in Table. 3.3.

Table 3.3.

Projected cost estimates for 2005

The cost of purchasing goods is calculated by the formula:

Zzak \u003d Planned revenue / (1 + average markup) (1)

Zzak \u003d 64342 / (1 + 0.35) \u003d 47661 thousand rubles.

Salary is calculated on the basis of the staffing table presented in table 3.1.

Accruals for wages(single social tax) employees account for 36.5%. The basis for the calculations is the accrued wages.

816 * 0.365 \u003d 297 thousand rubles. (2)

Transportation costs amount to 0.2% of revenue and are determined by the formula:

T \u003d Planned revenue * 0.002 (3)

T \u003d 643428 * 0.002 \u003d 1286 thousand rubles.

Based on the calculated income and expenses of the store, we determine the economic performance of the store in 2005. The main economic indicators for 2003 of Telemax LLC are presented in Table 3.4.

Table 3.4

Main economic indicators

To assess the efficiency of the enterprise, the indicator of product profitability is used, which is calculated as the ratio of profit from sales to sales proceeds.

The level of profitability in 2005 will be

Thus, the economic performance indicators indicate the feasibility of creating a store.

3.4. Financial plan

In the section of the financial plan, the balance of cash expenditures and receipts for the enterprise as a whole is calculated (Table 3.6), which will allow you to check the synchronism of the receipts and expenditures of funds.

For this, all types of taxes paid by the enterprise are determined (Table 3.5)

Payments to the budget are calculated on the basis of standard tax rates.

Table 3.5

Calculation of tax payments to the budget for 2003.

Let's plan the balance of cash income and expenses for 2005 for Telemax LLC (Table 3.6).

Table 3.6.

Balance of cash income and expenses, thousand rubles

Thus, at the end of the period, the company has at its disposal the balance of funds in the amount of 5736 thousand rubles, which the company can use to purchase fixed assets, expand the range, conduct additional promotional activities and the payment of additional bonuses to employees.

Findings:

To carry out its activities, the company currently has five specialized stores, four of which are located in the northern districts of the city and one in the south of St. Petersburg. Currently, in order to expand sales markets, it is planned to open another household appliances store in the south of St. Petersburg.

The personnel of Telemax LLC is divided into 4 categories: managers, specialists, sales and operational personnel and support personnel. The structure of heads includes: director, administrator and heads of departments. An accountant is a specialist. As part of the trading and operational personnel, positions (professions) of sellers and cashiers are distinguished. As part of the support staff of the profession, loaders and cleaners

The Telemax store will be located in a room consisting of retail and auxiliary premises with a total area of 200 sq.m. To create a store, an initial investment of 552,380 rubles is required. (equipment costs and rent for half a year).

Economic performance indicators indicate the feasibility of creating a store.

As the main indicator of the effectiveness of a business plan, it is customary to consider the break-even point indicator.

The size of profits and losses largely depends on the level of sales, which is usually a value that is difficult to predict with a certain accuracy. In order to know what level of sales is required to achieve the profitability of the enterprise, it is necessary to conduct a break-even analysis.

Break-even analysis allows you to answer the question: “How many products do you need to sell in order for the company to become profitable?” Each time a product is sold, a portion of the proceeds goes toward fixed costs: This portion, called gross profit, is equal to the selling price minus direct costs. Therefore, for analysis, gross profit must be multiplied by the number of products sold: the break-even point is reached when the total gross profit becomes equal to fixed costs.

Based on the available data, a break-even chart was built for Telemax LLC (Fig. 4.1.). In this chart, the sales volume is shown for all products, calculated on the basis of the average price.

The calculation of the break-even point in physical terms is calculated by the formula:

Fixed costs (Z post), rub. 4306000

Variable unit costs prod. (Z lane), rub. 1273

Weighted average price (P), rub. 5115

4306000/5115-1273 = 1120 pcs. in year.

Rice. 4.1. Breakeven point

The graph shows that when selling 1120 pcs. equipment, that is, with revenue of 5,728,800 rubles. The firm breaks even, with more revenue, it begins to make a profit.

At the second stage of evaluating the economic efficiency of the project, such indicators are calculated as:

Net present value is calculated using the formula:

where Bt is the benefits of the project in year t

Ct - project costs in year t

t = 1 ... n - project life years

The investor should give preference only to those projects for which the NPV is positive. A negative value indicates the inefficiency of the use of funds: the rate of return is less than necessary.

profitability index.

The profitability index (PI) shows the relative profitability of the project, or the discounted value of cash receipts from the project per unit of investment. It is calculated by dividing the net present value of the project by the cost of the initial investment:

where: NPV - net present cash flows of the project;

Co - initial costs.

The internal rate of return is the indicator at which NPV=0. At this point, the discounted cost stream equals the discounted benefit stream. It has the specific economic meaning of the discounted "break-even point" and is called the internal rate of return, or, for short, IRR.

Efficiency assessment for the project of creating a household appliances store Telemax LLC was made on the basis of integral indicators reflecting the economic efficiency that is planned to be achieved as a result of its implementation. The discount factor (discount rate) adopted in the calculation of project efficiency is 0.15 (15%).

The results of calculating the indicators of economic efficiency of the business plan are presented in table 4.1.

Table 4.1.

Project economic efficiency indicators

An analysis of the economic efficiency of the project shows that the project is particularly sensitive to changes in the selling price. If the price is only 20% lower than expected, then the project will enter a loss zone already in a typical production period. So the break-even analysis allows us to draw a conclusion about the very big risk price related.

The project is not as sensitive in terms of intended sales, as well as fixed and variable costs. The volume of demand may be a quarter less than planned, until the project enters the zone of losses. Variable costs may be 20% higher than expected and fixed costs 30% higher.

Thus, the liquidity of the project is ensured, i.e. cumulative net cash flow during the entire planned phase is not negative.

Findings:

The break-even point is reached when selling 1120 pcs. equipment, that is, with revenue of 5,728,800 rubles. The firm breaks even, with more revenue, it begins to make a profit.

The project to create a store is economically feasible, since the net present value at the end of the planning period is positive.

Conclusion

A business plan is a form of presentation generally accepted in world economic practice. business proposals and projects, containing detailed information on production, marketing, financial activities firms and an assessment of the prospects, conditions and forms of cooperation based on the balance of the company's own economic interest and the interests of partners, investors, consumers and competitors, prospects, forms and conditions of cooperation.

When designing a new store, the approach from the point of view of business planning is the most optimal, due to the fact that as a result of the work the position of the enterprise in the market is determined, business prospects are opened and detailed forecasting of income and expenses is carried out during the implementation of the project.

One of the important components of the development of a business plan is a marketing study, during which it was found that in the medium term it is possible to predict the growth rate of effective demand for household appliances in the range of 15-20%% per year. Growth can be noted as the main trends in the development of the household appliances market, the dynamics of which is due to an increase in purchasing power, as well as the process of replacing household appliances and electronics purchased in the early 90s.

The conditions for the implementation of the main activities of the store are determined in the process of developing such sections of the business plan as the production plan and financial plan. These sections allow a detailed indicator of the activity of the enterprise within the framework of the project being implemented.

Experts say that today it is becoming increasingly difficult to open a home appliances and electronics store due to high competition, which continues to increase. This is especially true for offline stores. Among online stores, the competition is not so high, but it is expected that the situation will level off soon.

Case registration

The business plan of a household appliances store, first of all, should provide for the solution of the issue of registering an enterprise. If you are planning to open a large store or even a chain of stores, it is worth stopping at such a form of registration as an LLC. Enough for a small establishment individual entrepreneur, but such a scale is considered unprofitable. However, if you are planning to open an online electronics store, then it is quite possible to get by with an IP.

When doing business offline, before opening an electronics store, you will need to bring the premises in line with the requirements fire safety, equip with a burglar alarm. It will take at least 2 thousand dollars.

In addition, you must arrange a buyer's corner, which will be checked by the consumer protection society. You will also need to purchase cash registers for the trading floor, each of which must be registered with the tax office.

Shop space

To open an offline store, you need to find a suitable premises. Requirements for its location are typical for such activities. It should be located in a passable place where a lot of people want to make purchases. A convenient transport hub and parking should be located near it. It is believed that this business tolerates neighborhood with competitors. As a rule, customers do not make a purchase on their first visit to the store, but seek to familiarize themselves with the assortment and offers of similar stores in order to choose the right one for themselves.

The business plan of a household appliances store should provide for the lease of premises with an area of at least 250 square meters. m., which is mostly reserved for the trading floor. But for a comfortable placement of goods, the area of \u200b\u200bthe store with a volume of 500 square meters is considered optimal. m. It is desirable that the premises are located in the city center, then you can count on a profit of 45 thousand dollars per month. A good option is the area of new buildings. But you need to understand that the maximum sales here will be when the apartments are settled. Then the flow of visitors will gradually decline, and the profit per month will be no more than $30,000.

Hall layout

Before opening a store, it is worth considering the layout of the trading floor. As a rule, an electronics store offers small and large household appliances, as well as video and audio equipment. All this goods should be placed in separate zones. To do this, the premises can be zoned conditionally, divided by partitions or placed on different floors. It all depends on the area occupied. The absence of partitions and walls, when the trading floor is completely visible, is considered the best solution. Firstly, the buyer can immediately find out what and where is located inside the store. Secondly, sales assistants can control the workload of colleagues and come to the rescue at the right time without leaving customers unattended.

Certain funds must be allocated for the renovation of the premises. How much this item of expenditure will result in depends on the initial neglect of the premises. But do not spend a lot of money on repairs. Too pretentious design can scare off not very wealthy buyers. Therefore, it is enough to make the room look neat.

Trade software

Much more seriously it is necessary to approach the purchase of commercial equipment for the hall. Each type of electronics requires its own type of equipment. The easiest way in this sense is to trade in large household appliances - podiums that cost 25-45 dollars per square meter are enough for it. m. As a rule, for an average electronics store you need 15-30 square meters. m. of such equipment.

For small electronics, shelving is required. They cost 180-400 dollars a piece, depending on the size, dimensions and configuration. It is recommended to definitely purchase racks with glass doors that can be locked. For video and audio equipment, deep open shelving is needed, which will cost about $120-220 each. Of course, if you open an online electronics store, these expense items will be of little relevance.

We select the assortment

The assortment of an electronics store depends on the area occupied. The smaller the area, the more highly specialized the product should be. For example, it is necessary to focus exclusively on an inexpensive assortment of goods, or vice versa, to represent exclusively elite equipment. If you decide to open a store on an area of about 1 thousand square meters. m, it is desirable to sell the widest possible range.

Each type of technology has its own peculiarity of consumer demand. For example, washing machines more often they ask for a drum type with revolutions of more than 600 per minute. As practice shows, about 60% of the most popular appliances are inexpensive household appliances costing up to $450. Medium-priced appliances, up to $650, are of interest in 15% of cases. The rest of the share falls on expensive goods worth more than $650.

As for refrigerators, in most cases they are interested in single-compressor two-chamber domestic-made or CIS countries. A little less interested in imported ones. A very small share falls on two-chamber and two-compressor, especially imported ones.

The assortment should include gas and electric stoves. Their ratio depends on the gasification of the area. If it contains mainly high-rise buildings with electric stoves, then the share of gas in the assortment should not exceed 30%. Of the audio and video equipment, the most profitable product is radio tape recorders, followed by audio players.

In addition, when forming a product range, it is important to take into account brands and the intensity of advertising campaigns. The more intense and extensive the advertising, the higher the mark-up the manufacturer puts on his product, the less profitable it is for you to sell it. Of course, if you decide to sell equipment via the Internet, you can represent the maximum possible line of various equipment, since you are not limited by the leased space.

Stock

A stock of small-sized goods can be kept in the back rooms of the store. For large equipment, it is necessary to provide a warehouse. As a rule, in terms of area, it should occupy approximately the same area as the store itself. In order for the goods to be here for a long time and not deteriorate, the room must be dry, heated and well ventilated. Usually such premises are rented, and it costs about the same as retail space.

You can save on it by renting a warehouse on the outskirts, and not next to the store. As a rule, the delivery time for oversized goods is 24-36 hours, so there is not much difference where it will be delivered from - from a store or from a warehouse.

Organization of the outlet

The first thing to consider before opening a ready-made store is its work schedule. A point of sale in the city center should work until late seven days a week. In suburban areas, you can end the working day at 20.00 and make Sunday a day off. If we are talking about an online store, you need to set a schedule for receiving and delivering orders. The more flexible it is, the more competitive your business will be.

Particular attention should be paid to the placement of goods on the trading floor. Usually, small household appliances are placed in the most visible and accessible place, which are often bought spontaneously as a gift. It is placed in closed glass racks, the lower part of which can be used as a mini-warehouse for goods.

To demonstrate video and audio equipment, a spacious hall is needed, where the buyer will have the opportunity to move away and evaluate the operation of the equipment from afar. Always have test programs or tapes on hand to demonstrate the capabilities of the product.

Large equipment can be placed in the far corner of the hall, as buyers are ready to go far behind it. Usually, refrigerators are installed under the walls, and stoves and washing machines are installed in the center of the hall, but only in one row.

Staff

Recruiting staff for such a store is a complex and painstaking task. First of all, it is necessary to choose from people aged 25-30 years. A consultant who is too young looks unconvincing, obviously, as well as too old, it causes mixed feelings. They try to take women into the department of household appliances, because they are closer to the use of such equipment and they have some experience in using it. Therefore, men are more often taken to the department of audio and video equipment. It is also desirable to hire them in the departments of bulky goods, where they can also play the role of loaders.

New employees are hired probation no more than two months. Accordingly, they are paid 50% for the first month, 75% for the second. During this time, the consultant must thoroughly study the technique of the department in which he works, as well as the features of communication with clients. About two salespeople are usually hired for each department. But all department consultants must roughly navigate the entire assortment of the store in order to be able to help colleagues when they cannot cope with the influx of visitors.

The work of online store consultants is organized a little differently. They must navigate the entire range and be able to conduct telephone conversations.

Business advertising

Especially if you are opening an online business, you need an advertising campaign. According to experts, it should last at least three months and cost at least $5,000. Only in this case can one count on any effectiveness of actions.

For an offline store, it is important to choose a good sign. A retail outlet in the city center should have a bright and catchy sign, but for outlying areas you can save on exclusivity and pathos. For an online store, it is imperative to develop a unique and recognizable logo.

Such a business is a rare case where such a publicity stunt as handing out flyers works, especially if a discount is offered to the bearer of the flyer. They should be distributed in crowded places during rush hour for a couple of hours twice a day. It is advisable to do this from Thursday to Saturday. Every day it is necessary to distribute new leaflets that tell about different information about a new outlet: about the opening, about discounts, about upcoming promotions.

Some numbers

As practice shows, it will take at least $200,000 to open a store, the ideal amount for a startup is $500,000, but you can spend much more. In order for the store to have a better chance of success, it should be opened closer to the city center in a passable place on an area of about 500 square meters. m. In accordance with these requirements, the amount of initial investment is also growing. For example, the cost of renting a square meter in the city center costs an average of $25, while buying it costs $1,000. Cheaper premises can be found in areas remote from the city center. The price is also affected by the availability of nearby parking, the condition of the premises, the layout.

It is logical that buying a room is much more profitable for business. When forming the price of the goods, you will have to include the cost of rent in it. If the premises are your own, the price of products may be lower, respectively, more competitive. However, when buying a room, the amount of investment doubles, or even more, especially when it comes to a large room. A business located in the city center can bring in $45,000 or more.

Of course, these questions will not worry you much if you decide to open an online store. Then it is enough to agree with manufacturers or dealers on the supply of goods, receiving a percentage of sales. At the same time, there is no need to spend money on retail space or warehouses.

The only thing that will require funds when opening an online store is the development, filling and promotion of the site, as well as its technical support.

home > Calculations

Business plan for a computer store. Thesis: Development of a business plan for a household appliances store Telemax LLC Household appliances as a business

2. Description of the business, product or service

3. Description of the market

4. Sales and Marketing

5. Production plan

6. Organizational structure

7. Financial plan

8. Production risks

How to open an electrical goods store - where to start

Requirements for opening a store and a list of required documents

How much does it cost to open an electrical goods store, and when to count on profit

How to form the assortment of the store

Opening an online store for the sale of electrical goods

What to look out for

How to set up a business

How to choose premises, equipment and salary

Where to find masters

Conclusion

Order a business plan

1.2. Company profile

1.2. Analysis of the financial condition of Telemax LLC

Findings:

Section 2. Analysis of the household appliances market in St. Petersburg

Case registration

Shop space

Hall layout

Trade software

We select the assortment

Stock

Organization of the outlet

Staff

Business advertising

Some numbers

We also recommend