Description of beauty salon business. Beauty salon business plan. Requirements for staff in a beauty salon

Have you decided to start your own business and settled on such an option as a beauty salon? Then an important step will be the development of a strategy by which your business will function. The beauty salon business plan itself is quite simple, if you look in more detail. You need to understand how much money you need to start, what kind of staff you will hire and what services you will provide. After we decide on the main issues, we draw up a business plan for a beauty salon - calculations, profitability, planned profit and income. People will always go to the hairdresser, do manicures and other procedures, so with the right approach, such a business will bring a lot of money.

We draw up a business plan for a beauty salon

Beauty Salon Business Plan Summary

The first step for a small business is to define a goal. The purpose of this project is to open a visited and profitable beauty salon, which will bring a stable income to its owner. The project manager will be, accordingly, an individual entrepreneur who will need to register as an individual entrepreneur. In the salon, it is planned to provide its clients with such services as manicure, hair cutting, pedicure, hair coloring, styling, waving. today, many people actively use the services of such salons, because it is not always possible to perform these procedures with high quality at home. In the salon you can do it quickly and efficiently.

If you start the project from scratch, then it will require investments in the amount of 500 thousand rubles. In 2019, you can also buy a ready-made business, but what will be more profitable for you is a moot point. The approximate payback period for such a business is 7 months.

For the correct operation of the IP enterprise, it will be necessary to choose a type of activity such as OKVED related to beauty salons. Taxation here will take place according to the UTII system.

General description of the enterprise

The salon will be located in a crowded place, in a shopping center or in another point with high traffic. It is necessary to rent a room to open a hairdressing salon, ideally a spacious studio. The room should be approximately 50 sq.m. The hall for hairdressers will be 25 sq.m., two masters will work in it. The reception area for clients is 15 sq.m, and the nail and pedicure room is 10 sq.m. The room must be selected so that it does not require repair and meets fire safety requirements.

The salon will work without days off and breaks, every day from 9 am to 9 pm. The following positions will need to be recruited:

Administrator for receiving and recording clients, working 5 days a week from 10 am to 7 pm.
2 masters who can do both manicure and pedicure, working 2 in 2 days, replacing each other.
3 universal hairdressers working on a schedule of 4 in 2 days, replacing each other.
A visiting cleaning lady who does a wet cleaning after the shift every day and a general cleaning once a week.

In order for the salon to immediately begin to attract new customers with high-quality services, it is necessary to hire only experienced specialists for positions in the salon. In addition, it will be necessary to regularly send specialists for advanced training, motivating them with quarterly bonuses with good salon profits and an annual salary increase of 10%.

Salary of salon employees will be per month:

Administrator - 15 thousand rubles.
Cleaning lady - 5 thousand rubles.
Master of manicure and pedicure - 17 thousand rubles, total for two 34 thousand rubles.
Hairdresser - 17 thousand rubles, total for three 51 thousand rubles.

Total wage costs will amount to 105 thousand rubles.

Products and service

Our salon will provide the following types of services to its clients:

Haircuts for children, men and women.
Hair coloring, styling and curling.
Therapeutic procedures for hair.
Performing beautiful hairstyles.
Manicure, pedicure, treatment procedures for nails, skin, hands and feet.

Prices for haircuts for men in the salon will be as follows, in rubles:

Tennis - 300.
Children's tennis - 200.
Canadian - 200.
Sports type - 300.
Model - 400.
Creative type - 500.
Under a short nozzle - 100.
Naked - 100.
Playground - 300.
Additional drawing - 100.

On average, the price of one service will be 250 rubles.

The cost of hairdressing services for women in rubles will be as follows:

Creative type - 600.
Bangs - 50.
Length - 150.
Model - 500.
Children under 6 years old - 200.
Short hair styling - 200.
Long hair styling - 400.
Coloring, highlighting, coloring - 700.
Perm - 500.
Hairstyle - 800.

Here, the average cost of one service will be equal to 410 rubles.

In the manicure and pedicure room, the cost of services in rubles will be as follows:

Classic type - 400.
Hardware type - 600.
European type - 400.
Lacquer coating - 400.
Design with varnish - 150.
Complex design - 350.
Extension - 700.
Correction - 100 per nail.
Pedicure - 400.
Eyebrow and eyelash coloring - 200.

According to the average calculation, the cost for one service in this office will be 370 rubles.

Marketing plan

To ensure the profitable operation of the salon, it is necessary to choose a place for it, where there will be no competitors and there will be a good location and visibility for customers.

The following measures will be used to attract people:

Beautiful attractive sign for the salon.
Group in a social network for advertising services.
Ad in the paper.
Business cards.
Flyers with discounts.

Production plan

Salon employees will work according to the schedule established for them. All employees will be officially employed, and as part of their duties, they will attend advanced training courses in the direction of the owner of the salon. Each employee before hiring him will have to undergo a medical examination with entering it into a medical book.

Management organization

In order for the idea of a business to function correctly, you need to approach everything professionally. The following activities will need to be carried out:

Register your activity as an individual entrepreneur.
Find and rent a suitable room under the contract to ensure work at the cost of 30 thousand rubles.
Purchase all the necessary equipment for the salon in the amount of 400 thousand rubles.
Buy all consumables and tools worth 70 thousand rubles.
Carry out all necessary checks and obtain permission for your activities.
Hire good people.

Equipment to ensure the work will require the following:

Hanger.
Administrator desk.
Two barber chairs.
A complete set of equipment along with a chair for working in the manicure and pedicure room.
Table for manicure.
Reception sofa.
6 chairs.
Cart.
Coffee table.
Cabinet for care products.
Two tables with mirrors.
Fridge.
Television.
Other at the request of the owner.

In total, 500 thousand rubles will be spent on the start of the enterprise itself.

Financial plan

Planning for the organization's expenses can be reduced to the following list:

Costs for wages of employees per month 105 thousand rubles, per year 1260 thousand rubles.
PF for employees per month 29 thousand rubles, per year 348 thousand rubles.
The cost of renting premises per month is 30 thousand rubles, per year 360 thousand rubles.
Materials and means for work per month 70 thousand rubles, per year 840 thousand rubles.
KH services per month 4000 rubles, per year 48 thousand rubles.
The cost of advertising the salon is 2000 rubles, 24 thousand rubles a year.
UTII 6000 rubles, 72 thousand rubles per year.

Total expenses will amount to 246 thousand rubles per month and 2952 thousand rubles per month. The enterprise plans to provide the following volume of services on average:

Hairdressing services for men 10 per day, 300 per month. Revenue per month 75,000 rubles.
Hairdressing services for women 15 per day, 450 per month. Revenue per month 184,000 rubles.
Services of a manicure and pedicure room 10 per day, 300 per month. Revenue per month 111,000 rubles.

Total total revenue per month will 370 thousand rubles, a profit 124 thousand rubles, and per year, respectively, expenses - 246 thousand rubles.

Thus, a sample of calculations for the organization of the work of a beauty salon was compiled. Based on this business plan for a beauty salon, you can, by substituting your numbers and data, write your own to open your business, or use the one offered by us. The instructions are quite simple if you do everything in the right order.

Starting your own business and bringing your idea to life is not easy. But if you approach everything with a detailed plan of action, hiring high-class employees, faithfully ensuring the entire work of the enterprise, then everything will definitely work out. Do not forget that you can always find good business partners who will help you in management and other nuances. In addition, you can consider several examples of other business ideas and choose what suits you best.

Conclusions on this plan can be drawn that opening a hairdressing salon or salon is a profitable and cost-effective business. If the place is located correctly, marketing activities are carried out, then customers will come themselves, recommending highly qualified salon masters to their friends. The main thing is to avoid competition and do everything according to the rules and the law so that there are no problems.

Features of opening a beauty salon. The main analysis of the segmentation of clients of the hairdressing service. Conducting competition in the market. The main methods in activating the sale of services. Characteristics of production, organizational and financial plans.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

1. Beauty Salon Project Summary

The goal of the project is to open a beauty salon in Rostov-on-Don, capable of providing the residents of the city with high-quality skin, face and body care, as well as hairdressing services. The calculation of the financial model was made for a beauty salon located in the Sovetsky district of the city of Rostov-on-Don. Potential clients of the salon are citizens with an average income, mostly women from 25 to 40 years old and older, as well as men and children.

The main services of the beauty salon are:

body skin care;

Sale of cosmetics.

To implement the beauty salon project, 1,687,700 rubles will be required. start-up investment. Part of the investment budget is planned to be raised through loans, which will amount to 200 thousand rubles. The term for the implementation of the investment stage of the beauty salon, including obtaining permits, repairs and redevelopment, purchase of equipment and consumables, is scheduled for the period from March to May 2019. The start of sales is scheduled for June 2019. Achieving the planned sales volume at 30% load - 4 months.

2. Description of the industry and company

The purpose of this project described in the business plan is the opening of a beauty salon that meets the principles of highly professional service in the city of Rostov-on-Don. Clients are offered a wide range of services in the following areas: hairdressing services (haircut, styling, coloring, chemistry), manicure and pedicure, nail extension, cosmetology, massage.

According to the marketing agency Global Reach Consulting, the beauty salon market is estimated to be rapidly growing. The greatest concentration of beauty salons exists in millionaire cities - in Moscow, St. Petersburg, Novosibirsk, Krasnoyarsk. Rostov-on-Don, according to 2GIS experts, holds the 5th place in terms of the number of beauty salons. There are 77 salons for every 1,000 women. The growth in the number of beauty salons can be explained by the increase in demand for their services.

According to Reports and Reports, the number of women visiting beauty parlors and beauty salons increased from 4% to 40% in the 15 years from 2000 to 2014. Visiting salons is no longer associated by the population with expensive services for the elite, services have become available to a huge number of people from the middle class. The acceleration of the pace of life, as well as the need for quality services, has forced many women to turn to beauty salons instead of putting themselves in order at home, which is much easier and more convenient.

format and specialization. The beauty salon is a room on the first floor of a multi-storey residential building on the first line of houses with a separate entrance and a sign. The salon area is 125 sq. meters. The salon has a hairdressing room, a manicure and pedicure room, a beauty parlor, a massage room, a nail extension and make-up area, as well as a solarium, an administration and staff recreation area. The salon is open for customers from 9.00 to 21.00, seven days a week. The work schedule of employees (service personnel) is in shifts 2/2.

Managment structure The beauty salon consists of an administrative department, which is represented by 2 salon administrators: a senior administrator and an assistant administrator. The service staff is represented by six universal hairdressers, a cosmetologist and a massage therapist.

Investments. The cost of repairing the premises for a beauty salon, redevelopment and equipment of the salon is 982.7 thousand rubles. Taking into account the start-up costs for registering an enterprise, the recruitment procedure, marketing activities, as well as working capital for the investment period (500 thousand rubles), the cost of the project will be 1,687,7000 rubles. You can find out more about investing in opening a beauty salon.

Financial indicators. For the implementation of the beauty salon project, it is planned to attract 1,487,700 rubles. credit funds, which will be 88% of the project cost. The remaining 11% will be taken from the founder's own savings. The loan is attracted for 2 years (24 months) at an annual interest rate of 22%. This loan provides a grace period for payments for 3 months, after which the repayment of credit funds is carried out monthly for 21 months. The amount of the penalty in case of delay in payments will be 2.5%.

Form of ownership and taxation. Individual entrepreneur (individual) was chosen as the form of ownership. The taxation system is simplified, in which the object of taxation is income reduced by the amount of expenses at a rate of 15%.

3. Description of beauty salon services

The beauty salon provides services in 5 main areas. Among them:

Hairdressing services (men's, women's, children's haircuts);

Manicure and pedicure (care, extension, design, correction);

Cosmetology services (skin care and facial cleansing, eyebrow care, eyelash care, epilation, make-up removal, peeling);

body skin care;

The competitive advantages of a beauty salon include a wide range of services, a relatively low price affordable to the majority of the population, and the quality of service. The price segment of the project is medium. At the same time, the quality of beauty salon services is above average, which is the main means of attracting customers and increasing their loyalty. The price list of the salon contains about 120 positions. All salon services are presented in Table. one.

Table 1. List of beauty salon services

	Type of service	Service list	Cost of services (price range)
	Haircut	Women's, men's, children's, model, avant-garde, hair trimming, bangs cutting, edging
	Hair Styling	For short, medium, long hair, with a flat iron, styling with curlers, festive styling
	Hair coloring	Classical, powder highlighting, toning, creative coloring
		Hair straightening, eyelash extensions, long-term styling
		Classic, European, combined, hot, therapeutic and salt baths, polishing, paraffin therapy, SPA care, filing, hand massage, nail polish removal, lacquer coating, base for nail polish, therapeutic base for nail polish, nail design, design with decor, nail repair silk
		Classical, hardware, SPA-pedicure, nail correction, foot massage, ingrown nail straightening, polishing
	Nail extension	Under varnish, technological extension, 3D design, toenail extension, correction, nail removal, nail polish removal, UV coating, lacquer coating, design
		Minute, 50 minutes, 100 minutes
	Cosmetology	Facial cleansing, beauty treatments, wax depilation, contour tattooing, masks, whitening procedures, cream polishing, chemical peeling, SPA hand care, leg wrap, eyelash perm
		Classic, point
		Ear piercing with a gun

The provision of beauty salon services will require obtaining permits from Rospotrebnadzor, as well as permission from the State Fire Supervision of the Russian Federation. In addition to services in the beauty salon, retail trade in cosmetics (20 headings) is carried out. The main advantage over buying in a regular store is the opportunity to get expert advice on product features on the spot. The list of goods sold is given in Table. 2.

Table 2. Goods sold

4. Salon sales and marketing

The activity of the beauty salon is aimed at the vast majority of the population of Rostov-on-Don, namely the population with an average level of income. The beauty salon will operate on meeting the needs of people in high-quality haircuts, styling, perms and coloring, manicures and pedicures, cosmetic procedures, and massage. The main requirements for beauty salons are an increased level of professionalism, speed and quality of service, convenient location, convenient work schedule. All these requirements are planned to become the fundamental principles of the salon.

The target audience of the beauty salon is young people aged 18 to 35, who make up 70% of the clientele. About 20% are for people aged 35 to 45 years, another 10% of clients - for teenagers and the elderly. The main consumers of beauty salon services are the female part of the population (up to 70%). There are 178 thousand inhabitants in the Sovietsky district of the city, of which the share of the able-bodied population is about 60%. Taking into account the pricing policy of the institution, the location and solvency of the population, about 50-80 thousand people are potential clients of the salon.

Earn up to
200 000 rub. a month, having fun!

2020 trend. Intelligent entertainment business. Minimum investment. No additional deductions or payments. Turnkey training.

There are 260 beauty salons in the Sovietsky District, including economy-class hairdressers. Salons located within 400 meters from the salon can be named as the main competitors. These are 16 competitors, 8 of which can be attributed to indirect competitors and 8 more to direct ones. The first eight are: 4 economy and middle-class hairdressing salons, 1 nail studio, 3 salons offering services in two main areas (hairdressing services and cosmetology or hairdressing services and manicure). The second eight are beauty salons that offer 3 or more areas of services (hairdressing, manicure and pedicure, cosmetology, massage, solarium, etc.). An analysis of their strengths and weaknesses in comparison with the salon project is given in Table. 3.

Table 3. Factors of competition

As can be seen from the table, the salon planned for opening has a number of advantages compared to direct competitors, offering a much wider range of services, operating in the middle price segment, while the quality of services is above average. It is also worth noting that the work schedule is convenient for the population and the advantageous location. Tips for choosing the location of a beauty salon can be found.

The provision of beauty salon services is carried out using a preliminary telephone appointment or on a live queue without an appointment. It is planned to use social networks (Facebook, Vkontakte, Instagram) as the advertising methods for attracting customers. This choice is due to the absence of fixed costs (maintenance of groups) and a large concentration of the target audience (targeting advertising). It is planned to allocate up to 6 thousand rubles to maintain the work of groups and accounts and fill them with content. per month.

At the same time, great importance is attached to other methods of creating the image of the salon, including: the development of a corporate logo, the creation and SEO promotion of a website (15 thousand rubles), printed handouts - flyers (10 thousand rubles), the creation of an outdoor sign ( 30 thousand rubles), advertising in a glossy magazine (15 thousand rubles), and so on.

5. Production plan

The beauty salon is located in the Soviet district of Rostov-on-Don with a population of 178 people. (3rd largest out of 8). The immediate surroundings of the salon are mainly multi-storey residential buildings, the so-called sleeping quarters. As the location of the salon, a place was chosen on a busy street on the first line of houses. Near the salon there is a public transport stop (90 m), buildings with office space and banks (150 and 180 m), shopping areas, cafes and supermarkets (from 75 m).

The beauty salon rents an area of 125 sq. meters. The room includes: a reception area with a wardrobe and an administrator's desk (11 sq.m.), a hairdresser's room (26 sq.m.), a room for washing, coloring, curling hair (12 sq.m.), an area for make-up and eyelash extensions (8 sq. m.), manicure and pedicure room (12 sq. m.), beauty parlor (12 sq. m.), massage room (16 sq. m.), solarium (15 sq. m.), utility storage room for disinfectants (3 sq. m.), rest room (10 sq. m.). The cost of rent is 75 thousand rubles. per month The term of the agreement with the landlord is 3 years.

The cost of launching a beauty salon, including the cost of repairing and redevelopment of the premises (240 thousand rubles), recruitment (10 thousand rubles), purchase of equipment (782.7 thousand rubles), installation of equipment (60 thousand rubles). ), opening marketing campaigns - 70 (thousand rubles) and other intangible assets will amount to 1,187,700 rubles. The cost of equipping a beauty salon is shown in Table. 4. The issue of beauty salon equipment is covered in more detail in this article.

Table 4 Equipment Costs

Ready-made ideas for your business

Responsibilities for ensuring the functioning of the beauty salon in the business plan are assigned to the administrative staff, senior administrator and assistant. The staff includes six hairdressers working in shifts, a cosmetologist and a massage therapist (see Table 5. The salon is open from 9.00 to 21.00, seven days a week. Accounting has been outsourced.

7. Financial business plan for a beauty salon

The costs of the preparatory period (1187.7 thousand rubles) include:

registration, expenses for obtaining permits, paperwork - 25 thousand rubles.

repair and redevelopment of the premises - 240 thousand rubles;

purchase of equipment - 782.7 thousand rubles;

installation of equipment - 60 thousand rubles;

recruitment - 10 thousand rubles;

The main period costs in this business plan include:

Rent - 75 thousand rubles;

Payroll - 248.3 thousand rubles;

Accounting - 10 thousand rubles.

Advertising - 30 thousand rubles;

Utilities - 7 thousand rubles;

Payment for electricity - 2.5 thousand rubles;

Management expenses - 2.5 thousand rubles;

Garbage and hair removal - 1.5 thousand rubles.

Ready-made ideas for your business

8. Evaluation of the effectiveness of the project

The implementation of the project will require a high level of start-up costs, which is directly related to the wide range of services provided, and consequently the purchase of expensive equipment and consumables. However, with the growth of payback and reaching the planned sales volumes, the risks become minimal.

The payback period of the project will be 7 months, the discounted payback period is 7 months. It should be noted that the project will start to bring profit from the first month after the start of sales. Project performance indicators calculated for a three-year period are given in Table. 6.

Table 6. Project performance indicators

9. Risks and warranties

In the course of its activities, a beauty salon may face certain risks that must be taken into account in its work. An assessment of the severity of the consequences and possible measures to prevent them are given in this business plan in Table. 7.

As my practice of developing business plans for such projects and their subsequent implementation by “customers” shows, that, like in many service businesses, the main problem is sales planning, which depends on several main factors.

These are: location, availability of qualified specialists, and pricing. The design of the salon, the presence of cutting-edge equipment, the interior, of course, plays a role, but the Client, in most cases, goes “to the Master”, and not to the “sign”. And if the Master is geographically located “conveniently” for the client, if the service and his skills meet the Client’s request, then these factors, in most cases, transform casual salon visitors into permanent ones.

As a rule, if the Master goes to work in another organization or opens his own salon (at the same time taking a big risk), then from 50 to 80% of his regular customers “leave” him. Although this fact lies on the surface, it must be taken into account when forming a team of specialists.

You also need to keep in mind that if the premises are owned, then this makes this business more competitive than the one in which the premises are rented. We should not forget such common truths that it is not worth starting the implementation of such projects without serious marketing research.

My experience is that studying the market and competitors significantly increases the likelihood of a given business being successful, both now and in the future. Makes it more tenacious and resilient!

10986 people are studying this business today.

For 30 days this business was interested in 420953 times.

Profitability calculator for this business

Introduction

Theoretical foundations of business planning

1 The essence and necessity of business planning

2 Goals and functions of business planning in beauty industry enterprises

3 State regulation of beauty services

4 Overview of the beauty industry

5 The current state and development trends of the market of beauty salons in Pushkino, Moscow region

Development of measures for organizing the enterprise of the beauty salon "Your Style"

1 Brief description of the project for organizing a beauty salon "Your Style"

2 Registration procedure and development of constituent documents of a beauty salon

3 Analysis of the staffing needs of the beauty salon "Your Style"

4 Organizational structure of the management of the beauty salon "Your style"

5 Assessment of the sales market and the main competitors of the beauty salon "Your Style"

Economic evaluation of measures to organize the enterprise of the beauty salon "Your Style"

1 Production plan for the beauty salon "Your Style"

2 Marketing plan and marketing strategy for the beauty salon "Your Style"

3 Classification and risk assessment of the beauty salon "Your Style"

4 Financial plan for a beauty salon

Conclusion

Bibliographic list

INTRODUCTION

One of the most important areas of activity of any company is investment operations, that is, operations related to the investment of funds in the implementation of projects that will ensure that the company receives benefits over a sufficiently long period of time. Such projects may result in:

development and release of certain products or services to meet market demand;

improving the production of manufactured products based on the use of more modern technologies and equipment;

saving production resources;

organization of cooperative deliveries between various partners;

improving the quality of products;

improving environmental safety;

provision of various kinds of services, in particular consulting, information, social, etc.

carrying out research work related to the prospect of business development.

The economic evaluation of any investment project must necessarily take into account the peculiarities of the functioning of the market, in particular the mobility of many parameters characterizing the project, the uncertainty of achieving the final result, the subjectivity of the interests of various project participants and, as a result, the plurality of criteria for its evaluation.

When evaluating the profitability of an investment project, it is important to take into account the following dynamic characteristics:

possible shifts in demand for manufactured goods and corresponding changes in production volumes;

the planned reduction in production costs in the process of increasing output; - expected fluctuations in prices for consumed resources;

availability of financial sources for the investments required in each period.

possible changes in the product itself in terms of its production technology and other achievements of scientific and technological progress in this area.

The firm, assuming a significant increase in the supply of its goods, must provide for a possible market reaction in the form of a fall in the price of this product. An increase in demand for certain inputs, such as materials, can lead to higher prices for them. Future scientific and technological achievements of a competitor may devalue the quality of new products being developed by the enterprise today. Therefore, the following rule is true for investment projects.

All prospective changes in the parameters of an investment project must be forecasted and entered into economic calculations covering a sufficiently long period of time.

The use of predictive estimates is always objectively associated with risk. Studies show that different characteristics of investment projects can be predicted with different accuracy. Typically, errors in estimating future costs are smaller than errors in scheduling projects. The degree of risk at the time of making a decision to start a project may be different. The very degree of risk acceptability is an important strategic characteristic of each enterprise.

It is important to realize that risk is always inevitable. The risk may manifest itself in the possible impracticability of the project, for example, in the field of exploration and production of minerals. Another manifestation of risk is characteristic of scientific and technical projects. A scientific principle or technical idea that a firm is developing today may be unacceptable or ineffective. Low actual efficiency may be the result of an incorrect forecast estimate of the future volume of sales of products or upcoming costs.

A full evaluation of the project is impossible without taking into account the subjectivity of the interests of the participants involved in it. Such interests often do not coincide, which implies finding a compromise in the formation of the terms of commercial agreements (prices, rents, interest rates, insurance, dividends, etc.).

The contradictory interests are most clearly manifested along the lines of "entrepreneur - owner", "producer - consumer", "partners in their own project", "entrepreneur - national economy".

Thus, the “dualism” of investment decisions is associated with a difference in the interests of an entrepreneur who seeks to maximize potential profit in the long term, maximize the growth rate of the company’s real assets, maintain the prestige of the company and the entrepreneur himself, a high level of remuneration for his labor, etc., and owners capital, seeking to maximize current profits, primarily dividends.

The complexity, complex nature of investment projects leads to the fact that it is impossible to take into account all the factors, conditions and characteristics of the project implementation, especially in a strictly formalized form.

Taking into account the relevance of this problem, the goal was to develop a business plan for the beauty salon "Your Style".

To achieve this goal, it is necessary to solve the following tasks:

) study the theoretical foundations of business planning;

) develop measures to organize the enterprise of the beauty salon "Your Style";

) to conduct an economic assessment of measures to organize the enterprise of the beauty salon "Your Style".

The object of the thesis research is the beauty salon "Your Style".

The subject of the study is the business plan of the beauty salon "Your Style".

The information base of the diploma research is scientific literature, reference literature, journal articles, official statistics.

The methods of scientific research were used in the work: analysis and synthesis, induction and deduction, forecasting, generalization, tabular and graphical methods.

The diploma project consists of an introduction, three chapters, a conclusion and a bibliography.

In the introduction, the relevance of the topic of the graduation project is substantiated, the purpose and objectives of the project are indicated, the object and subject of research are determined.

The first chapter of the graduation project studied the theoretical foundations of business planning. The essence is revealed and the necessity of business planning is substantiated. The goals and functions of business planning at the enterprises of the beauty industry are indicated, the state regulation of beauty services is disclosed. An overview of the beauty services sector is presented and the current state and development trends of the Pushkino beauty salons market in Moscow region are analyzed.

In the second chapter, the development of measures for organizing the enterprise of the beauty salon "Your Style" is carried out. A brief description of the project for the organization of the beauty salon "Your Style" is given, the procedure for registration and development of constituent documents of the beauty salon is disclosed, an analysis of the personnel needs of the beauty salon "Your Style" is carried out. The organizational structure of the management of the beauty salon "Your Style" and the assessment of the sales market and the main competitors of the beauty salon "Your Style" are presented.

In the third chapter of the graduation project, an economic assessment of the measures for organizing the enterprise of the beauty salon "Your Style" is given. The production plan of the beauty salon "Your Style" was calculated, the marketing plan and marketing strategy of the beauty salon "Your Style" were drawn up, the classification and risk assessment of the beauty salon "Your Style" was given, and the financial plan of the beauty salon was drawn up.

The conclusion contains the main conclusions of the study.

1. Theoretical foundations of business planning

1 The essence and necessity of business planning

The current economic situation in the Russian Federation dictates to enterprises a new approach to intra-company planning. The process of entry of the Russian economy into the system of market communications, the activities of economic entities in a competitive environment and with a constantly changing competitive environment require every entrepreneur, businessman, manager to constantly improve business activities. They are forced to look for such forms and models of planning that would ensure the maximum efficiency of the decisions they make. The best option for achieving such decisions in the new economic conditions of management is a business plan.

A business plan helps entrepreneurs think through their strategy, assess the real situation and identify possible limitations to their activities, which allows them to avoid potential mistakes.

World practice shows that most enterprises suffer huge losses only because they did not foresee or incorrectly predicted changes in the external environment and did not correctly assess their capabilities.

Nowadays, a business plan is becoming an increasingly important document for an entrepreneur. No enterprise will be able to express the goals of its operation or receive funding without a well-developed business plan.

A business plan is a working tool that is used in all areas of business. It describes the process of functioning of the enterprise, shows how its leaders are going to achieve their goals and objectives. A well-developed business plan helps an enterprise develop, gain new positions in the market where it operates, draw up long-term plans for its development, concepts for the production of new goods and services, and choose rational ways to implement them. That is, it describes the main aspects of the future enterprise, analyzes the problems that it will face (or it is possible that it will face) with sufficient completeness, and determines the ways to solve these problems using the most modern methods. Thus, the main goal of a business plan is to reach a reasonable and feasible compromise between what the firm wants and what it can achieve. The plan is designed to show employees and potential investors the integrity of the proposed course, to demonstrate how one follows from the other.

A business plan is designed to answer three key questions:

· What is the current state of the business?

What is the desired state?

What is the most efficient way to achieve the desired state?

The business plan is not a permanent document, it is systematically updated, changes are made to it, related both to the changes taking place within the enterprise, and changes in the market where the enterprise operates, and in the economy as a whole. The business plan links intracompany and macroeconomic analysis.

Due to the fact that a business plan is the result of research and organizational work aimed at studying a specific direction of an enterprise (product or service) in a particular market in the current organizational and economic conditions, it relies on:

a specific project for the production of a certain product (service) - the creation of a new type of product or the provision of new services (features of meeting needs, etc.);

· a comprehensive analysis of production, economic and commercial activities, the purpose of which is to highlight its strengths and weaknesses, specifics and differences from other similar enterprises;

· the study of specific financial, technical, economic and organizational mechanisms used in the economy for the implementation of specific tasks.

A business plan can be called the basis for managing both a commercial project and the enterprise itself implementing this project. After all, thanks to the business plan, management has a rare opportunity to look at their own enterprise as if from the outside, perhaps even through the eyes of a picky expert. And the very process of developing a business plan, which includes a detailed analysis of economic and organizational issues, makes you mobilize your efforts.

A business plan can be prepared by a manager, an entrepreneur, a firm, a group of firms, or a consulting organization. If a manager has an idea to master the manufacture of a new product, provide a new service, or simply a new method of organizing and managing production, he proposes his idea for a business plan. If he intends to implement his concept on his own (as an independent entrepreneur), he creates his own business plan. To develop a development strategy for a large company, a detailed business plan is created. When preparing it, it is necessary, first of all, to decide what goal should be achieved as a result. This goal must be stated in writing. The goals of a business plan can be different, for example, obtaining a loan, or attracting investments within an existing enterprise, or determining the directions and landmarks of the enterprise itself in the business world, etc.

Enterprises operating in a stable situation and producing products for a sufficiently stable market with an increase in production volumes develop a business plan aimed at improving production and finding ways to reduce its costs. However, all these enterprises constantly provide for measures to modernize their products (services) and form them in the form of local business plans.

Enterprises that produce products at constant risk, first of all, systematically work on business plans for the development of new types of products, for the transition to new generations of products, etc.

If an enterprise, having outlined a significant increase in the production of newly developed or traditional products, does not have enough of its own capacities for their production, then it can go either by attracting capital investments to create new capacities, or by searching for partners to whom the enterprise will give the manufacture of certain components, parts, execution of technological processes, it also develops an appropriate business plan. The second way, as a rule, provides an accelerated solution of problems and requires less funds. In this case, already at the stage of developing a business plan, the requirements for future production are determined.

The business plan gives an objective idea of the strategy and tactics for the development of production and organization of production activities, ways to promote goods on the market, predicts prices, future profits, the main financial and economic results of the enterprise, and at the same time defines the so-called risk zones, suggests ways to reduce these risks or at least their impact on future profits.

A feature of the business plan as a strategic document is its balance in setting goals, taking into account the real financial capabilities of the enterprise. In order for a business plan to be accepted, it must be provided with the necessary financial resources. This largely determines the nature of the projects (concepts) that are studied when developing a business plan. The inclusion of the project itself in the business plan becomes possible only if the sources of its financing are identified.

Many investors prefer a summary of the business plan, which allows them to see the important features and benefits of the project. This document is called a business proposal. It is used in negotiations with potential investors and future partners, inviting key employees, signing contracts with the company's personnel. A business proposal is not only an internal document of an enterprise, but is also used when establishing contracts. This imposes certain requirements on its design, form and structure.

The business plan must be presented in a form that allows the interested person to get a clear idea of the essence of the case, the degree of his participation in it. The volume and degree of specification of the sections of the business plan are determined by the specifics and area of activity.

Thus, a business plan is used regardless of the scope, scale, ownership and legal form of the enterprise. In any case, both internal, related to the management of the enterprise, and external issues, due to the establishment of contacts and relationships with other enterprises and organizations, are resolved.

1.2 Goals and functions of business planning in beauty industry enterprises

) to help keep the chosen course and allow for random, unforeseen circumstances to deviate the business planner from the set goal.

In addition, the need for business planning arises when solving such urgent problems as:

Preparation of applications for existing and newly created firms for a loan;

Substantiation of proposals for the privatization of state-owned enterprises;

Opening a new business, determining the profile of the future company and the main directions of its commercial activity;

Re-profiling of an existing company, selection of new types, directions and methods of commercial operations;

Preparation of prospectuses for the issue of securities (shares, bonds) of privatized and private firms;

Entering the foreign market and attracting foreign investment.

An important area of application of business planning in the beauty industry is attracting potential investors. It is impossible to start negotiations on obtaining investments without a business plan. This is the main document to justify the feasibility and profitability of the future business. It describes the main points of the future enterprise, analyzes the problems that the enterprise may face and identifies ways to solve them, and assesses possible risks.

A business plan helps entrepreneurs and financiers to better understand the capacity and development prospects of the future sales market, evaluate the cost of manufacturing products, providing services and performing work, and commensurate them with possible selling prices in order to determine the potential profitability of the future enterprise. A correctly drawn up business plan ultimately answers the questions of whether it is worth investing in this business and whether all the effort and money spent will pay off. It helps to predict future difficulties and understand how to overcome them. The business plan is addressed to bankers and investors, whose funds the entrepreneur intends to attract as part of the project, as well as to employees of the enterprise who need a clear definition of their tasks and prospects, and finally, it is necessary for the entrepreneur himself and managers who want to carefully analyze their own ideas, test them on rationality and realism. In international practice, it is believed that without a business plan, it is generally impossible to take on industrial and commercial activities.

The goals and objectives of the business plan can be adjusted as additional information becomes available and practical experience is gained. Depending on the direction and scale of the planned business, the scope of work on drawing up a business plan can vary in a fairly large range, i.e. the level of detail can be very different. In one case, the business plan requires less extensive elaboration, some sections may be completely absent. In the other, the business plan will have to be developed in full, conducting labor-intensive and complex marketing research for this. When drawing up a business plan, the degree of participation in this process of the manager himself is important. This is so significant that many foreign banks and investment funds refuse to consider applications for the allocation of funds at all if it becomes known that the business plan was prepared by an outside consultant, and only signed by the head. In other words, the involvement of consultants as experts by investors is always welcome, but the preparation of a business plan requires the personal participation of the head of the company or the person who is going to open his own business.

A business plan in the beauty industry allows an entrepreneur to solve the following main tasks:

Determine the specific activities of the company, target markets and the place of the company in these markets;

Formulate long-term and short-term goals of the company, strategy and tactics to achieve them. Determine the persons responsible for the implementation of the strategy;

Select the composition and determine the indicators of goods and services that will be offered by the company to consumers. Assess production and trade costs for their creation and implementation;

To identify the compliance of the existing personnel of the company, the conditions for motivating their work with the requirements for achieving the goals;

Determine the composition of the company's marketing activities for market research, advertising, sales promotion, pricing, distribution channels, etc.;

Assess the financial position of the company and the compliance of the available financial and material resources with the possibilities of achieving the set goals;

Anticipate difficulties, assess risks that may interfere with the practical implementation of the business plan.

A business plan does not guarantee getting rid of problems, but a conscious, well-thought-out plan allows a manager to better anticipate crises and survive them more easily.

Planning the activity of a beauty industry enterprise with the help of business planning has many advantages, among which are:

Helps heads of beauty industry enterprises to study the prospects for the development of the enterprise;

Allows for a clearer coordination of ongoing efforts to achieve the goals;

Determines the performance indicators of the beauty industry enterprise, which are necessary for subsequent control;

Encourages the head of the beauty industry enterprise to more specifically define their goals and ways to achieve them;

Makes the beauty industry enterprise more prepared for unplanned changes in market situations;

Clearly formalizes the duties and responsibilities of all managers of the beauty industry.

A business plan for the beauty industry may have the following structure: summary; a description of the history of the development of a beauty salon and an analysis of the industry; description of the main services; marketing and sales; production and distribution; management and control; project risk analysis; financial plan; applications.

Drawing up a business plan begins with a title page, which indicates the name of the beauty salon, the authors of the project, the time and place of preparation of the business plan. The executive summary is the summary of the beauty salon business plan and is the most important of the sections. It should be short, no more than three pages. The first acquaintance of a potential investor with the plan is decisive for the fate of the project and therefore the summary should be worked out in such a way as to arouse interest in it. A summary is written last, and the most intelligible expressions should be selected, while maintaining a business style.

The section describing the origin and history of the development of a beauty industry enterprise is compiled in order to form a clear idea of a beauty salon as an investment object or a possible partner in the implementation of an investment project among those who make investment decisions.

The section description and analysis of the state and prospects for the development of the beauty industry in the business plan is aimed at solving two main tasks:

) study of the current state and identification of trends in the development of the industry as an investment object;

) acquisition of initial information for forecasting the volume of production and sale of services of a beauty salon, taking into account competition.

Description of products, namely services of the beauty industry, includes a description of the services provided and a definition of their scope. Here it is also advisable to indicate the possibilities for further development of services.

In the marketing section, the market opportunities of a beauty industry enterprise are assessed. The forecast volume of sales of services is determined, the methods used to stimulate the sale of services and promotional activities are indicated. The analysis of competition in the beauty industry market and the competitive advantages of the beauty salon being opened are indicated. The pricing strategy is substantiated and the pricing methodology is chosen.

In the production section, it is necessary to show potential partners that the beauty salon is able to actually provide the services offered on time and with the required quality.

The risk analysis section of a future project describes the likelihood of an adverse event that could lead to the loss of part of the enterprise's resources, a reduction in income or the appearance of additional costs as a result of production and financial activities.

The financial plan section is compiled based on the results of the forecast for production and sales of products. In this section, a cash flow forecast (receipts and payments) is compiled. A pro forma profit and loss statement and a balance sheet for a beauty salon are prepared. The forms and methods of financing the project are determined.

So, the main goal of a business plan for a beauty industry enterprise is to plan the activities of a beauty industry enterprise for the near and long term in accordance with market opportunities and the possibility of obtaining the necessary resources. The business plan serves to justify the proposed business and evaluate the results over a certain period of time.

1.3 State regulation of beauty services.

Doing business has several goals, one of which is to make a profit through commercial activities. And if everything is more or less clear with trade, then the beauty services provided by OKUN have their own specifics.

Beauty services are household services. Household services are characterized by territorial binding, they cannot be transported to other areas of the city for sale to new customers. In this regard, the enterprises providing personal services are faced with the task of preventing the loss of customers in the service area.

One of the ways is to develop an internal concept of service maintenance, which implies the existence of a set of values, patterns of behavior and technologies aimed at creating and maintaining a careful and caring attitude towards customers among employees. This is a kind of internal standard of the enterprise.

The initial goals within the framework of the proposed concept are as follows: meeting the needs of service buyers; customer retention; attracting new consumers; reducing the outflow of consumers; reducing the number of dissatisfied customers. The standard, or how else to say - the standard of what the activity of the enterprise should be in reality, without a doubt, requires certification of the enterprise.

Certification is a conformity assessment procedure carried out by an independent organization. In this case, the contractor receives a document (i.e. a certificate) that certifies that the services comply with the requirements established by the legislation of the Russian Federation.

According to the principle of certification, certification is divided into voluntary and mandatory. Voluntary certification is carried out on the basis of the Law of the Russian Federation "On Certification of Goods and Services" on the private initiative of applicants (manufacturers, suppliers, sellers). Mandatory certification confirms only the mandatory requirements established by law (in particular, products and services are required to undergo safety certification). To determine the mandatory certification, there is a Product Range, in respect of which the legislative acts of the Russian Federation provide for mandatory certification. With mandatory certification, the validity of the certificate of conformity and the mark of conformity applies to the entire territory of the Russian Federation.

Voluntary certification is widely used in consumer services and, as you can see, is not popular due to the high prices for certificates and the significant time it takes to obtain them. Entrepreneurs do not understand why they need to spend time and money if this does not affect the profitability of the business in any way. Here we come to several important aspects to understand. There are state and municipal orders, which are carried out within the framework of tenders and competitions. As a rule, enterprises that meet the stated requirements of the customer are allowed to participate in them, and one of these requirements for the participant is the presence of a certificate of conformity. This also includes the requirements of manufacturers, which, for example, enter into contracts with so-called authorized service centers.

Mandatory requirements put forward by the customer of services are pushing entrepreneurs to conduct voluntary certification of services, since the possibility of concluding a profitable contract directly depends on this. In addition, voluntary certification is carried out by those managers of enterprises who value their business reputation and strive to act within the framework of civilized competition, showing respect for their consumers.

It should be noted that a significant part of entrepreneurs do not show interest in voluntary certification, they simply ignore it. This is explained by the fact that they do not see commercial benefits for the business. Attempts to administratively impose certification on a voluntary-compulsory basis, as a rule, run into denial and evasion.

The system is designed to solve the following tasks:

) providing reliable information about the quality and consumer properties of goods and services;

) prevention of actions that mislead buyers regarding the quality and consumer properties of goods and services;

) protection of life and health of consumers, property of individuals and legal entities.

However, with all the positive effect that, no doubt, the certification system could give, the developers overlooked important issues for entrepreneurs, namely, the obvious benefit from participation. The very fact of having a certificate does not affect the commercial activity of the enterprise. A mistake made at the development stage, when representatives of the business community were not involved in the process, blocked this interesting and useful undertaking. The initial message was wrong, which led to the loss of interest in the certification system from the business community. Now, if the developers of the voluntary certification system, together with the relevant executive authorities, provided for a set of measures that would increase attractiveness, for example, preferential provision of advertising space, placement of information about certified enterprises in places of mass visitation of citizens, positive coverage of activities in the media, formation of a set of measures to counteracting commercial activities without state registration, etc., without a doubt, a voluntary certification system would receive wide support.

This is precisely the state regulation of market processes, when the state authorities create economic conditions aimed at supporting legal business and improving the quality of services.

The question of which category a beauty salon or other beauty industry enterprise belongs to is important. The difference in the quality of service and the range of services provided between the "economy" and "business" classes, between "business" and "luxury" implies, first of all, the difference in the cost of these services, and this is an essential aspect, both for entrepreneurs and for consumers. The consumer, as a rule, most often distinguishes beauty industry enterprises only by the price level, and not by the quality of services and the professionalism of the staff.

There is the National Standard of the Russian Federation GOST R 53108-2008 “Household services. Classification of Organizations”, the provisions of which make it possible to define clear and understandable “rules of the game” in the service market.

introduction of a differentiated approach to organizations that differ in the quality of household services provided in the implementation of regional programs and activities of a socio-economic nature;

raising awareness of the consumer about the quality of services to prevent actions that mislead the consumer and the validity of his choice of organization;

creating the possibility of competent confirmation of the quality of services for advertising purposes;

increasing the competitiveness of organizations;

designation of basic quality levels for assessing the development of organizations and the industry, which can be used as incentives for the self-development of organizations, stimulating the development of fair competition in the field of consumer services.

) assessment of the organization for the purpose of categorization in three areas:

a) assessment of the quality of household services provided by the organization according to the degree of satisfaction of consumer needs;

b) assessment of the organization's capabilities and activities to maintain stability and improve the quality of services;

c) assessment of the results of the organization's interaction with society and the environment (side effect, damage to society);

) compliance by the organization with the mandatory safety requirements established by the relevant authorities and the availability of safety certificates (certificates, conclusions, etc.) provided for by law;

) observance of confidentiality of information about the organization constituting a commercial secret;

) independence of the subjects of the categorization procedure (experts, commissions, etc.) from the object of categorization (the organization under study);

) competence of the subjects of the categorization procedure;

) publicity of categorization results.

Thus, the criteria for determining the category of an institution are the following three areas:

Evaluation of the quality of household services provided by the organization according to the degree of consumer satisfaction.

Evaluation of the organization's capabilities and activities to maintain stability and improve the quality of services.

Evaluation of the results of the organization's interaction with society and the environment (side effects and damage).

So, it can be noted that the introduction of an enterprise categorization system at the regional level will solve the issue of improving the quality of services, and most importantly, to form a mechanism for state regulation of the consumer services market, which will undoubtedly contribute to the development of civilized competition.

1.4 Overview of the beauty industry

The beauty salon industry is no more than twelve years old.

In general, business and top-class beauty salons have found their clientele, but it must be admitted that it could have been more. The prosperity of the salon business is hindered by the opinion that has taken root in society that the prices in such salons are insanely high. In addition, the market for direct sales of various cosmetic brands is very developed in Russia, most of the population is sure that all existing problems can be solved on their own, without the help of a specialist.

Beauty industry enterprises are divided into three main elements:

) types (packaging options, location and orientation to target customer groups),

) types (degree of openness and accessibility for customers),

) classes (business levels that characterize the niche occupied in the market).

The main types of enterprises in the beauty industry include:

The beauty salon is the main type of enterprise in this industry. The share of this type is about 85-89%. The standard structure of a beauty salon includes a hairdresser's room, a manicure workplace, a pedicure room, a beauty room.

The extended structure may additionally include an aesthetic care and make-up room, as well as a consultation room.

The positive features of the beauty salon are:

minimum investment package from 15 thousand USD,

smallest floor area,

a small team of employees (it is easier to manage a small team).

The main disadvantages of organizing a beauty salon include:

) high competition among these enterprises,

) a narrow range of services - only aesthetic services are performed in salons, and almost all new highly profitable services, especially in cosmetology, are performed only by doctors,

) instability in the service market, it is these enterprises that depend on any changes in business and life in general.

Therefore, the investment attractiveness of beauty salons is about 50%; the chances of success and failure are equal.

The beauty center is the main type of medical business. The standard structure of the cosmetic center includes a facial cosmetology department, a figure correction department, a medical pedicure department, an aesthetic care department, a treatment room, and a consultation room. The expanded structure includes a wide branching of all departments (separate rooms for various groups of services of each department), a consulting and diagnostic department and a department of plastic surgery.

The positive features of the beauty center include:

high performance,

low competitive density,

good staff management

high stability in the market (medical enterprises are always more resistant to economic changes).

The disadvantages of this type of beauty salon organization include:

relatively large investment package (high cost of good medical equipment),

relatively large area of the premises (from 60 sq.m.),

misunderstanding of the company's activities by customers (most customers need to be explained what dermabrasion, mesotherapy, etc. are),

dependence on the personality of the chief physician (doctors need a leader, a person who determines the tactics and strategy of work)

A comprehensive enterprise is a combination of medical and aesthetic components of beauty industry enterprises. The standard structure includes a hairdresser's room, a manicure room, a pedicure room, a face cosmetology room (or several), a figure correction room (department), an aesthetic care room, a treatment room and a consultation room.

There are two types of beauty industry enterprises: open and closed.

Most of the existing enterprises belong to the open view. They are distinguished by the availability of services. In closed enterprises, services are provided to a strictly limited circle of customers and under certain conditions.

1.5 Current state and development trends of the market of beauty salons in Pushkino, Moscow region

Studying the market of beauty salons in Pushkino, Moscow Region, it should be noted that today there is a clear lack of luxury beauty salons. Few good mid-level salons. Having appeared, such an institution often begins to unreasonably inflate prices and lose its clientele. But, according to professionals, the main problem of the current salon owners is that they do not have a clear portrait of their client and the idea of social planning.

After reviewing the printed editions of Moscow and the Moscow region, namely: the magazines "Choose", "Dear Pleasure", "What Women Want" and after analyzing the information about this market segment, we found that beauty salons that provide a wide range of services are in the first place, (hairdressing, cosmetic, etc.).

About 30% of the 100% of the salons studied are focused on the income of a potential client above the average, i.e. have a high pricing policy, and the remaining 70% are designed for clients with an average income.

It is rather difficult to count the number of beauty salons currently operating in the city. Experts and owners attempting to count get different results and thus mislead each other about the size of the market. The discrepancy in figures occurs for a completely understandable reason - everyone counts the number of solariums, but everyone puts their own concept into this definition. So, according to averaged data, at the moment there are from 100 to 200 beauty salons open in the city, while solariums are installed only in 50 salons. These figures indicate a significant shortage of specialized tanning studios.

Small solariums began to appear in residential areas, aimed at the so-called middle class. Solarium clubs are opening in the city center (according to various estimates, top-class solariums occupy from 2% to 5% of the market). This is a very small figure compared to other Russian cities.

The attractiveness of the market is characterized by the following trends:

) high growth rates of salons - beauty in the country;

) an increase in the level of income of the population, as a result of which the demand for services in the beauty industry is growing.

In such market conditions, it is quite easy to find your niche and your client if the management of the solarium pursues a thoughtful, consistent development policy.

Today, there are about 46 beauty salons in Pushkino, among which are Beauty Health, KS Studio, Nail-ArtStudio, NODOS, SalonChiK, Sarjan, Adele, Anabel, Vitamax, Harmony, Gloria, City Salon, Deja Vu, Caprice etc.

In the beauty industry, the following types of competitors stand out:

type: beauty salons

1. Beauty salon "Harmony", Pushkino Griboedova st. d. 7. provides all types of cosmetology services, hairdressing services.

Discount: with a gold card - 5%, with a platinum card - 10%, since City Looks is located in the Palace of Culture.

2. Hairdressing salon "Caprice", Pushkino Turgeneva st. d.10 is characterized by a high pricing policy.

3. Beauty salon "Prestige", Pushkinsky district, Pushkino, md. Serebryanka, 14 provides the following services: body shaping, peeling, permanent make-up of lips, eyelids, eyebrows, micropigmentation, mesotherapy, pressotherapy apparatus, as well as the sale of body shaping products, hardware cosmetology, extensions, hair coloring. The pricing policy is high.

4. Beauty salon "Beauty", Pushkin district, Pushkino, md. Dzerzhinets, 2

Men's room.<#"664969.files/image001.gif">

Rice. 2.1 Organizational structure of the management of the beauty salon "Your style"

In accordance with the organizational structure in table 2.4, the staffing of the salon "Your Style" was compiled and the annual wage fund was determined.

Table 2.4 - Staffing of the beauty salon "Your Style"

Positions	Number of staff units	Monthly salary, rub.	Monthly wage fund, rub.	Annual wage fund, rub.
CEO
Salon manager
Accountant
Master wagon
Beautician
Solarium operator
Master of manicure and pedicure
Room cleaner

The annual wage fund was determined by the formula (2.1):

FOTyear = FOTmonth. × 12 × Chr (2.1)

where FOTyear is the annual payroll fund

FOTmes. - monthly salary fund,

Number of months in a year

Percentage from the provision of services - an incentive measure is applied in relation to the masters of the hairdressing salon, cosmetology, manicure and pedicure, the solarium operator and is quite effective. In addition to an additional financial incentive for staff, this method allows the owner to increase sales of certain services, which is often very relevant, for example, when switching to new groups of services and in a number of other cases.

It is assumed that employees providing services in addition to the established monthly payment (salary) of 2% of the salon's monthly profit.

Monthly performance bonuses. This system was established in order to control discipline within the workforce.

Let's consider it in more detail on the example of hairdressers.

Loyalty factors Y = 30%:

performance of official duties - 20%;

personal initiative - 20%

support of colleagues - 20%;

late - 20%;

courtesy towards clients, colleagues - 10%;

appearance - 10%.

The bonus that is paid out subject to the fulfillment of 100% (B) will be determined by the formula (2.2):

B = Y × 10% (2.2)

where B is the bonus that is paid to the employee;

Y - loyalty factors.

The salon manager at the end of the shift evaluates the work of employees for all of the above components. At the end of the month, a summary of the work is compiled. In case of fulfillment of all 100%, the employee is assigned a bonus in the amount of 10% of the variable part of the salary Y.

Penalties applied to personnel in the same way as with incentives should be individual. A measure that may be effective for one may be completely ineffective for another. When choosing a punishment, it is also important to take into account the dominant type of employee motivation.

In general, it is better to resort to penalties only in extreme cases. The best option is to carry out the recruitment procedure more carefully and thoughtfully, avoiding hiring those who will subsequently have to be constantly punished.

The system of penalties is designed taking into account the fact that most of the personnel have an instrumental type of motivation. Also, if we consider the bonus system for personnel, then it can be seen that, for example, bonuses based on the results of work, at the same time act as a collection tool.

Violations on the part of the staff, for which dismissal of employees is possible: theft; being at the workplace in a state of intoxication; an attempt to shortchange a guest; rudeness towards the client; non-compliance with personal hygiene requirements; untidy appearance; smoking or eating in front of guests.

Personnel policy should create not only favorable working conditions, but also provide the opportunity for promotion and the necessary degree of confidence in the future. Therefore, the main task of the personnel policy of the enterprise is to ensure that the interests of all categories of employees and social groups of the workforce are taken into account in everyday personnel work.

To obtain a progressive result from the activities of the salon, the masters must be highly qualified workers, work experience must be at least two years in this industry.

The main requirements for a director in this industry:

the director must be literate, educated, preferably knowing the basics of accounting and jurisprudence;

a person who knows his job, ready to help the employee solve any production problem;

be understanding, knowledgeable, interested in fashion;

be polite and tactful.

The main requirements for universal masters:

be highly skilled workers;

polite;

ready to advise any interested client.

The main requirements for a cleaner are to quickly and conscientiously perform their work.

The remuneration of the work of masters is piecework-progressive, i.e. an employee's output within the limits of the norms is paid at the established rates, and in excess of the norms at increased piece rates (+ 20%).

The remuneration of the director and the cleaning lady is direct piecework, i.e. wages are set at a predetermined rate.

The beauty salon "Your Style" employs eight universal masters, one manager, two cosmetologists, 4 manicure and pedicure masters, 2 solarium operators and a cleaner.

Masters in the beauty salon "Your Style" work in two shifts: the first shift works from 8-00 to 14-00, the second shift - from 14-00 to 20-00.

The working day of the cleaner is not standardized, therefore, by agreement, she can come and carry out wet cleaning of the salon during the shift, i.e. at 14-00 or at the end of the working day, i.e. at 20:00. Once a week, her duties include general cleaning.

2.5 Assessment of the sales market and the main competitors of the beauty salon "Your Style"

Beauty salons are not only a beautiful business, but also a fast-growing one. How else to explain the fact that in recent years two or three salons have been opened every month, and not only in the capital, but also in the Moscow region. They appear in new buildings, and in shopping centers, and in business districts.

According to experts' estimates, the supply of the salon services market in the Moscow region is $33-45 million, while the potential market capacity is $75-85 million.

Therefore, the reserve exists - the possibility of opening new enterprises is unlimited. It is much more promising to start this business in the Moscow region, where the competition is much less than in the capital. Cosmetic exhibitions reacted in a timely manner to the boom in the opening of beauty salons. Only InterCharm Professional gathers 500 people every year as part of the Salon Management conference, 20-30 people for monthly seminars for beginners, in the database of this consulting firm there are more than 300 investors planning to create a beauty salon or spa center (25% of all incoming applications for the purchase of a business - namely for beauty salons). Several franchising programs of beauty salons are being implemented, the plans of which include the creation of dozens of new salons in Moscow and the region. Demand creates supply - books are published on how to open a beauty salon or spa center. There are many business schools where the cost of a weekly course reaches 1,000 dollars, and the cost of a five-month training program is about 25,000 euros. Several groups of specialists have emerged who are professionally involved in helping to create beauty salons. Their services are quite expensive, but they cost much less than the consequences of design errors.

Since the beginning of 2000, the market for beauty salons has been developing at a dynamic pace - the growth was up to 25-40% per year. A significant slowdown in development rates was typical only for small regional cities; in large cities, the number of beauty salons continued to increase.

More than 3,500 beauty salons currently operate in the Moscow region, of which less than 5% are networked, that is, about 175 salons. Compared to 2009, about 800 more salons have appeared.

The growth in the number of beauty salons is facilitated by the fact that it has become indecent in society to appear unkempt, unkempt, aged. Now the Russians not only cut their hair, dye their hair, take care of their nails, but also en masse began to correct the figure, rejuvenate the skin, fight stress and cellulite. Up to a quarter of today's salon clients are previously unaccustomed visitors - men puzzled by the fight against hair loss, beer belly and chronic fatigue. Young people also reached out to the salons, striving to put in order the flowering skin of adolescence. Over the past two years, thirty percent of women from 30 to 40 years old, who previously went to beauty salons only as clients of a hairdresser, took courses of expensive cosmetic procedures for the first time - skin rejuvenation, body shaping, etc. Clients have come to understand that home care cannot be compared with salon procedures in terms of efficiency, besides, time and effort are saved in the salon and positive emotions from communication are added.

) beauty salon "Caprice",

) beauty salon "Edem".

In table 2.5, we will analyze the main competitors of the beauty salon "Your Style".

Table 2.5 - Analysis of the main competitors of the beauty salon "Your Style"

Index	"Your style"	"Gloria"	"Caprice"
Working hours
Assortment policy
Price level
Service quality
Service level
Sales promotion

It can be seen that the beauty salon "Your Style" has competitive advantages in the field of assortment policy, pricing policy and sales promotion. Competitive advantages in the field of assortment also have a beauty salon "Edem", which provides services in the field of medical cosmetology, photoepilation, manicure-pedicure, hairdressing, make-up.

Sales of services at salons that have been operating for more than 5 years remain at the same level or lower, salons that opened about a year ago increase their growth rates. However, the level of service does not always correspond to what it should be, in the projected enterprise it is supposed to focus on the quality of service provided and avoid the “flow” factor, focusing on acquiring regular customers, thereby gaining a good reputation with potential customers.

Potential consumers of the salon "Your Style" are men and women with an average income level, who pay attention to their appearance and the health of their skin and nails. This segment practically does not differ from the segment of competitors, thereby increasing the need for salon staff to constantly improve and enhance the quality of service.

3. Economic evaluation of measures to organize the enterprise of the beauty salon "Your Style"

1 Production plan for the beauty salon "Your Style"

The purpose of developing a production plan is a more flexible policy in the field of smoothing seasonal fluctuations, more efficient production and sales activities.

In table 3.1, we present the planned production program of the beauty salon "Your Style"

Table 3.1 - Planned production program of the beauty salon


	Hairdressing room for 4 chairs	Beauty parlor	Manicure and pedicure room








September

This production program is the maximum possible under the following conditions:

1) a hairdressing salon can accept 14 clients in one work shift;

2) beauty parlor - 7 people;

) a solarium, subject to the standards of sanitization and requirements for operation in one work shift, it can operate for 5 hours;

) manicure and pedicure room - 15 people.

The calculation of the necessary equipment for equipping the beauty salon is given in Appendix B.

It should be noted that the main supplier of special equipment is Euromedservice LLC, Moscow and the Ikea store; the cost of equipment is taken according to the price lists of these suppliers.

According to the calculation, 667,290 rubles are needed to purchase the necessary equipment.

The next step is to calculate the depreciation expense. Depreciable property includes fixed assets and intangible assets with a useful life of more than 12 months and an initial cost of more than 40,000 rubles. According to Appendix 1, it can be seen that the depreciable property in the project is the Solarium Style 52/180 - Tecnosole, worth 300 thousand rubles. and a useful life of 5 years. We calculate the amount of depreciation using a non-linear method in table 3.2.

Table 3.2 - Depreciation charges

This property belongs to the third depreciation group and the depreciation amount is calculated using the formula (3.1):

AO = 1/n × Sper (3.1)

where AO - depreciation;

n - useful life, months,

Sper - the initial cost of an item of fixed assets.

AO \u003d 1 / 60 × 300000 \u003d 5000 rubles. per month or 60,000 rubles. in year.

Next, we will calculate the needs for raw materials, basic and additional materials, tools. We will present a detailed calculation in Appendix B. The Appendix indicates the basic materials and necessary raw materials for the provision of hairdressing and cosmetology services, solarium services and a manicure room. The cost of raw materials and materials as a whole, as well as per unit of service, was determined based on the sales forecast.

In table 3.3 we summarize the main results of the calculation of the needs for raw materials, basic and additional materials, tools.

Table 3.3 - Calculation of the need for raw materials and basic materials

The calculation of the need for raw materials and basic materials per unit of hairdressing services of a beauty salon is 17.62 rubles. Most of the materials used and tools used for their provision have a service life of 1 or 2 years, which leads to low material costs. The cost per unit of solarium services is 8.62 rubles. The cost per unit of manicure and pedicure services is 88.50 rubles. The most material-intensive costs are cosmetic services, the cost of which is 250.20 rubles.

We will calculate the need for raw materials and materials for the entire planned production program based on the production program and taking into account the consumption of raw materials and materials per unit of each type of service.

For example, in January the costs will be:

Hairdressing services: Zs = 17.62 * 868 = 15294.16 rubles.

Cosmetology kit: Zs = 250.20 * 217 = 54293.4 rubles.

Solarium: Zs = 8.62 * 155 = 1336.1 rubles.

Manicure and pedicure room: Zs = 88.50 * 465 = 41152.5 rubles.

The total cost of raw materials and materials in January will be:

Zs \u003d 15294.16 + 54293.4 + 1336.1 + 41152.5 \u003d 112076.2 rubles.

Similarly, we determine the costs for the following months of the year.

The calculation results are presented in Table 3.4.

Table 3.4 - Calculation of the need for raw materials and basic materials for the production program, rub.

	Costs for raw materials and materials
	hair salon	Beauty parlor	Manicure and pedicure room








September

The room for the beauty salon "Your Style" at the address Pushkino, Turgeneva st., 78 is planned to be rented, the price of 1 square meter is 1687 rubles. The area of the leased premises is 100 sq.m.

The rent will be:

AP \u003d 1687 × 100 \u003d 168,700 rubles. per month

AP \u003d 168700 × 12 \u003d 2024400 rubles. in year.

Also included in the monthly administrative costs are the payment of the security alarm and the costs associated with the daily work of the beauty salon (stationery and office expenses).

Administrative costs for the beauty salon "Your Style" are presented in table 3.5.

Table 3.5 - Administrative costs, thousand rubles

It can be seen that for the year the administrative costs amounted to 2204.4 thousand rubles. or by quarters in the amount of 551.1 thousand rubles. The largest share among them is rent.

In table 3.6 we will calculate the wages of employees and accruals on it. Calculations are given per month. In subsequent calculations, we will present annual data on wages and accruals on it by multiplying by the number of months in a year (12 months)

Table 3.6 - Calculation of the need for personnel and wages

Positions	Number of staff units	Monthly salary, rub.	Payroll (30%)	Total payroll and social security costs per month
CEO
Salon manager
Accountant
Master wagon
Beautician
Solarium operator
Master of manicure and pedicure
Room cleaner

Based on the monthly wage, we determined the accruals on wages in the amount of 30% (social contributions), as well as the total amount of labor costs per month.

In table 3.7, we present a summary calculation of the current expenses of the beauty salon "Your Style".

Table 3.7 - Total current costs, thousand rubles.

Indicators	1 sq. 2014	2 sq. 2014	3 sq. 2014	4 sq. 2014	Total for the year
Production costs



Other expenses

Thus, the current expenses of the beauty salon will amount to 8898.81 thousand rubles in the first year of operation.

Based on the calculations, it is possible to form the cost of a unit of services, taking into account the total current costs and based on the production program of the beauty salon "Your Style". Administrative and office costs, labor costs, depreciation costs and other expenses will be distributed proportionally.

Table 3.8 - Current expenses per unit of services, rub.

Indicators	hairdressing services	Cosmetology services	Manicure and pedicure
Production costs
Administrative and office costs
Total labor costs
Depreciation expenses for fixed assets
Other expenses

Thus, the current costs per unit of hairdressing services will amount to 249.83 rubles, per unit of cosmetology services 1179.02 rubles, solarium service - 1309.99 rubles. and manicure and pedicure services RUB 537.82

3.2 Marketing plan and marketing strategy for the beauty salon "Your Style"

One of the main objectives of the marketing activities of the beauty salon "Your Style" is a steady and stable growth in the volume of sales of services, gaining a reputation and maintaining the created image, which as a result will lead to profit maximization.

The beauty salon "Your Style" intends to achieve its goals with the help of a price penetration policy, which involves the initial establishment of reduced prices for the services offered. The low price of new high-quality services will lead to a large demand, which will allow you to constantly increase sales. Large sales volumes and reduced costs will allow you to get high profits for the beauty salon "Your Style". The pricing policy is aimed at maintaining the optimal combination of affordable prices and high quality of services provided.

As a commercial strategy, one can single out the conquest of the largest market share in the city of Pushkino, Moscow Region. The lower the level of the price for the service, the greater the volume of services that can potentially be provided, and a further increase in the price will be justified by the quality of services and the level of inflation.

To implement the marketing plan, additional costs will arise, which are taken into account in the cost of services of the beauty salon "Your Style".

It is necessary to strive to ensure that the consumer is under the constant influence of information about the services offered, as well as a high level of customer service, for which the beauty salon "Your Style" must perform the following actions:

2) development of new directions of services;

) personal work with the consumer;

) organization of receiving information about the beauty salon from clients;

) use of telephone and computer communications (Internet);

) marketing research processing;

) fast order processing.

By improving the quality of service and expanding the range of services, it is planned to attract potential visitors and make them regular customers of the salon.

To stimulate sales, the beauty salon "Your Style" will hold a variety of promotions. So, for example, each 100 clients will receive special gifts. All visitors will be given discount cards. You can offer (especially for couples with children) such a promotion - "The third one is free" in which two adults are provided with hairdressing services on a common basis, and a child is free of charge and many others. others

The main methods in activating sales of services of the beauty salon "Your Style" are:

) creation of business and plastic discount cards;

) sign design.

For the production of advertising booklets, leaflets, pocket calendars, business and plastic discount cards, after analyzing the prices for these products, LLC "Tvoi Styl" will contact the advertising agency "Press-Inform", the prices and quality of advertising products of which are optimal.

Booklets are supposed to be made with a lot of information, which includes a price list of a beauty salon, information about the salon itself with photos, with location of the directions to the salon, ongoing promotions.

Circulation from 11 to 20 pcs. - 120 rubles. / 1 PC.

Circulation from 21 to 50 pieces. - 100 rubles / 1 PC.

Circulation from 51 pcs. - 80 rub. / 1 PC.

The number of booklets produced is 200 pieces, therefore, the cost of their production will be:

Z \u003d 200 * 80 \u003d 16,000 rubles.

Discount cards laminated, with a developed design, personalization and numbering, rounded corners on coated paper 300g/m is 1000 rubles. / 100 pieces. Production costs of 200 pcs. discount cards will be:

Z \u003d 1000 * 2 \u003d 2000 rubles.

The cost of laminated leaflets with a developed design, digital circulation of 200 pieces, A3 format is:

A3 format - 40 rubles. / 1 PC.

The cost of their production will be:

Z \u003d 200 * 40 \u003d 8000 rubles.

It is also proposed to distribute promotional pocket calendars for advertising a beauty salon. Business card format pocket calendars with the image of the beauty salon, address and telephone number of the salon are supposed to be distributed to the first visitors of the salon. The cost of pocket calendars according to the price list of the advertising agency "Press-Inform" is 4400 rubles with lamination and rounded corners with a print run of 1000. / 1000 pcs.

Business cards are offered to be printed on glossy paper 300g/m2, color, double-sided, with a print run of 100 pcs. The cost is 500 rubles. / 100 pieces. Their additional lamination is 250 rubles. / 100 pieces. and rounding corners - 80 rubles. / 100 pieces.

With a circulation of 200 pcs. costs will be:

P \u003d (500 + 250 + 80) * 2 \u003d 1660 rubles.

In Pushkino, such services are provided by the MEDOR advertising agency. The cost of distributing flyers is 200 rubles. for 100 pcs. / hour.

The total cost of distributing leaflets and booklets will be:

P \u003d 200 * 4 \u003d 800 rubles.

Advertising of the beauty salon "Your Style", which can cover the largest mass of the audience of listeners, is advertising on the radio. Radio advertising has such an advantage over other media as 24-hour broadcasts. The population listens to the radio everywhere and everywhere: at home, on the street, at work, in the car. As a result, advertisements placed on relevant radio programs reach a significant percentage of the consumer audience, no matter where they are. In addition, radio advertising is quick and usually inexpensive.

In terms of the volume of daily and weekly audience, the leading position (first place in the ratings of leading research companies) in many large cities of Russia is occupied by Road Radio (see Appendix D).

The target audience is active, purposeful people aged 30-55 (50% men and 50% women), who have a family, children, a country house, a car, appreciate sincerity and comfort, like to relax with friends, like to travel. They have average and above average income.

Wed \u003d 19500 × 0.7 \u003d 13650 rubles.

Ср01 \u003d 13650 - (13650 * 0.1) \u003d 12285 rubles.

In the following months, the cost will be 13,650 rubles. Thus, the total cost of advertising on the radio will be:

Rc \u003d 12285 + (13650 * 11) \u003d 162435 rubles.

Services for the creation and design of signboards in Pushkino are offered by the advertising and production company "RED Line". The cost of the sign, including VAT, is 45,000.00 rubles.

In table 3.9 we present the costs of the advertising campaign.

	Quantity, pcs.	Cost, rub.	Cost, rub.
		80.00 / 1 piece
Leaflets		40.00 / 1 piece
		200 / 100 pcs.
Pocket calendars		4400.00 / 1000 pcs.
beauty salon business cards		830.00 / 100 pcs.
Discount cards for clients		1000.00 / 100 pcs.

Creation and design of a sign
	Value with VAT

Hairdressing services Рр = 59974 / 8160 = 7.35 rubles.

Cosmetology services Рр = 59974 / 2040 = 29.40 rubles.

Solarium services Рр = 59974 / 1456 = 41.19 rubles.

Manicure and pedicure services Рр = 59974 / 4217 = 14.22 rubles.

It is also necessary to provide highly qualified customer service to the salon, create a cozy atmosphere and homely atmosphere, introduce a subscription system that entitles its regular customers to discounts.

The potential clients of the beauty salon "Your Style" include people with an average income.

In table 3.10, we will conduct a SWOT analysis of the beauty salon "Your Style".

Table 3.10 - Matrix of SWOT analysis of the beauty salon "Your Style"

CAPABILITIES	STRENGTHS
Having established partnerships. The ability to use new technologies, which will attract additional groups of customers Increasing the level of services to consumers Increasing the number of potential customers The ability to expand the range of services offered Improvement of the demographic situation	Availability of a client base Highly qualified personnel Individual and flexible approach to each client High motivation of employees System of discounts and ongoing promotions High-quality and large assortment of inventory
	WEAK SIDES
ü Tax policy of the state ü Entering the market of new competitors ü Changing consumer tastes ü Changing the income of the population ü Emergence of competitive advantages among competitors	Incomplete information about competitors Insufficient advertising policy Poor level of management, which can lead to wrong management decisions

The pricing policy of the beauty salon will be established based on the initial establishment of reduced prices for the services offered, relative to competitors. The price must take into account the cost of providing services to a beauty salon. The unit cost of a service includes advertising costs.

The cost of a unit of services of various types is presented in table 3.8. Including advertising costs, they will be:

Hairdressing services C \u003d 249.83 + 7.35 \u003d 257.18 rubles.

Cosmetology services С = 1179.02 + 29.40 = 1208.42 rubles.

Solarium services C \u003d 1309.99 + 41.19 \u003d 1351.18 rubles.

Manicure and pedicure services C \u003d 537.82 + 14.22 \u003d 552.04 rubles.

In table 3.11 we present the formation of prices for services.

Table 3.11 - Formation of prices for services (rubles)

Services	Unit cost of services, rub.			Price of competitors or a similar enterprise	final price
		Service units	The total volume of services rendered
Hairdressing service
Cosmetology services

Manicure and pedicure

We will plan a profit margin of 30% of the cost.

The price is defined as the sum of the unit cost of services and profit:

Hairdressing services C \u003d 260.25 + 78.05 \u003d 338.3 rubles.

Cosmetology services C \u003d 1220.7 + 366 \u003d 1586.7 rubles.

Solarium services C \u003d 1368.39 + 410 \u003d 1778.39 rubles.

Manicure and pedicure services C = 557.98 + 167 = 724.98 rubles.

The cost of a solarium is calculated based on the cost of 1 minute and the duration of one session for 3 minutes. The price is indicated taking into account the subscription for 10 sessions. The table defines the lower and upper limits of the final price of each type of service.

The most complete calculation of prices for the services of a beauty salon is presented in Appendix E. This calculation is based on a comparison of prices with the main competitor - the beauty salon "Edem" (see Table 2.5) - relatively lower prices are set.

3.3 Classification and risk assessment of the beauty salon "Your Style"

For the successful implementation of the sales plan, it is necessary to identify and analyze possible risks in the implementation of the project. The main types of risks to which the beauty salon "Your Style" is exposed include commercial risks, financial and intracompany risks.

Business risks include:

) the likelihood of weak interest or non-acceptance by potential consumers of some kind of service, which leads to a decrease in revenue and profit. To avoid this phenomenon, it is necessary to strengthen the promotion and correctly implement the marketing plan;

) dishonest actions of partner firms and employees;

) saturation of the competitive environment, an increase in the number of salons in the area;

) growth of tariffs and prices for rent, materials.

Financial risks include the risk of non-payment by customers for services rendered. To prevent - it is necessary to introduce a 100% prepayment system;

Internal risks are:

1) dissatisfaction of employees with the mode of work, wages, company policy;

2) violation of trade secrets of the salon and the transfer of valuable commercial information into the hands of competitors;

For any type and degree of risk, there are ways to prevent it and reduce possible damage.

Kp \u003d U / C2 (3.2)

where Кр - risk factor;

Y - the maximum possible loss from the ongoing operation in the course of commercial activities;

C - the amount of financial resources, rub.

In table 3.12 we will analyze the risks and their degree.

Table 3.12 - Risk assessment

Types of risks				Degree of risk
Risks external indirect action: Consumers; Competitors; Suppliers; Local authorities.
External direct action risks: Economic; political; Social; Ecological.
Internal risks: Labor resources; Financial resources; Material resources; Informational resources; organizational culture; Organizational structure.
				0.21 or 21%

Therefore, it can be concluded that the risk of project implementation is minimal.

3.4 Financial plan for a beauty salon

The financial plan is the most important part of the business plan. The main points of the financial plan: sales volume, profit, capital turnover, cost, etc.

Initially, we will draw up a plan for the income and expenses of a beauty salon based on their production program, unit cost of services and prices for them.

It is necessary to calculate the costs of the salon when it is not fully loaded, which is inevitable when opening and attracting clients for the first time. The probability that the first 2 months the beauty salon "Your Style" will be filled by only 40% is very high, but in the future, with well-placed advertising, planned discounts and an expanded list of services, the beauty salon will be attractive to customers.

In table 3.13, we present a sales forecast based on the incomplete loading of a beauty salon.

Table 3.13 - Sales forecast

	Types of services provided (number per month)
	hair salon	Beauty parlor	Manicure and pedicure room








September

Based on the cost of services and the forecast of sales in table 3.14, we will present the receipts for the project.

The total amount of proceeds is determined on the basis of the average final price according to table 3.11. Revenue is defined as the product of the cost of the service and the projected sales volume.

Thus, according to table 3.14, it can be seen that the total revenue in the first year will be about 33,445 thousand rubles.

Table 3.14 - The amount of revenue from the provision of beauty salon services


	hair salon	Beauty parlor	Manicure and pedicure room








September

Your Style LLC uses a common taxation system.

In table 3.15 we present the calculation of value added tax payable.

Table 3.15 - Calculation of VAT payable, rub.

Tangible assets and services	In view of VAT	Excluding VAT	VAT amount

1. Sales volume (per year)
Total VAT charged
2. The cost of raw materials and materials
3. Equipment cost
4. Rent

Total VAT credited
VAT payable

Also, Your Style LLC is a payer of insurance premiums (see Table 3.6), the monthly amount of which is 432,900 rubles.

Social contributions per year will be:

Sv \u003d 432900 * 12 \u003d 5194500 rubles.

The income tax is calculated on the basis of the amount of profit received (see Table 3.16).

In table 3.16 we present a plan of income and expenses, which is compiled on the basis of previous calculations.

Table 3.16 - Plan of income and expenses (profit and loss), rub.

Indicators	Values
Revenue from the sale of services (excluding VAT)
Cost of services (expenses), including
Labor costs
Material expenses (including expenses for registration of an LLC)
Amounts of accrued depreciation
Administrative expenses and office expenses

Taxes attributable to expenses
Taxable income
income tax
Net income (loss)

According to the plan of income and expenses, it can be seen that as a result of the implementation of its activities, the proceeds from the sale of the services offered will amount to 28343 thousand rubles. The cost price is equal to 9503 thousand rubles. Taxable income is equal to 18840 thousand rubles.

As a result, the beauty salon will receive a net profit in the amount of 15,072 thousand rubles.

In table 3.17 we present the composition of taxes paid by the beauty salon your style.

Table 3.17 - The composition of taxes LLC "Your style"

Thus, the total amount of taxes paid in the first year amounted to about 13,322 thousand rubles.

We present the plan of cash receipts and payments in Appendix G.

The plan of cash receipts and payments is based on the plan of income and expenses, broken down by months, but indirect taxes are taken into account in the cost of tangible assets and services. Also, this section of the financial plan includes all calculations of the beauty salon "Your Style" (cash inflows and outflows), respectively, expenses that are not included in the cost price, but are of a capital nature, i.e. is the cost of the equipment purchased. All expenses are strictly related to the month where they were planned to be paid.

As a result, the last line "Balance at the end of the month" shows whether the cash flows are planned correctly and whether there will be a shortage in any month. In the latter case, those of the payments, the payment of which can vary over time, must be postponed to another, more favorable period or a short-term loan should be planned.

Appendix G data indicate that for the analyzed 2014, the proposed project has a positive accumulated cash flow. Negative cash flow is observed in January 2014, which is due to the fact that the proceeds from the project in this month do not cover the capital expenditures of the beauty salon.

Cash receipts in February 2014 in the amount of 877,024.54 rubles. covered the cash deficit in the amount of 143,554.68 rubles. and the balance of funds at the end of the month has a positive value - 733469.86 rubles.

The projected increase in cash flow increases monthly (see Figure 3.1).

Rice. 3.1 Dynamics of cash flow for the project

The cash balance at the end of 2014 amounted to about 16,149 thousand rubles.

Note that in order to open a beauty salon, the enterprise incurs capital costs for the project in the amount of 667,290 rubles. and 11,000 rubles. to register an LLC. In addition, working capital in the amount of 1,516,050.85 rubles is required to start its work.

The total amount of necessary funds is 2194341 rubles.

These funds are supposed to be taken on credit from Sberbank.

Sberbank of the Russian Federation offers a Business Start loan. The Business Start loan is provided for starting your own business under the Standard Business Plan program. Loan amount up to 10,000 thousand rubles. Interest rate 17.5% per annum for up to 3.5 years.

Let's determine the costs of the loan of the beauty salon "Your Style" with a short-term loan.

The loan amount will be 2194 thousand rubles. for 1 year.

Loan payments will be presented in table 3.18.

Accordingly, we will adjust the cash receipts for the project, since the interest on the loan reduces the amount of net profit received.

Table 3.18 - Loan payments, rub.

	Loan balance	Loan interest	cash receipts








September

Thus, loan payments reduced cash receipts and amounted to 16340482 rubles.

In table 3.19, we will draw up a balance plan for the beauty salon "Your Style", which reflects the state of affairs at the enterprise by the end of the first year of its existence. The balance plan is an account of assets and liabilities, the difference between which gives an estimate of the enterprise's own cost of capital.

sales competitor salon beauty

Table 3.19 - Balance sheet of Tvoy Style LLC for 2014, thousand rubles

Table 3.20 - Plan for the sources and use of funds of the beauty salon "My Style", thousand rubles.

) the profitability of the enterprise is determined by the formula (3.3):

R = P / I (3.3)

where R is the profitability of the enterprise;

P - profit;

And - all the costs of the company.

R = 15072 / (9600.4 + 2194 + 208) = 1.256 or 125.6%

) the payback period of the project is determined by the formula (3.4):

T = 1 / R (3.4)

where T is the payback period of the project;

R - profitability of the enterprise.

T \u003d 1 / 1.256 \u003d 0.8 years or 9.6 months.

) labor productivity is determined by the formula (3.5):

PT = V / h (3.5)

where PT - labor productivity;

B - revenue from the sale of services;

H - the number of employees of the beauty salon.

PT \u003d 28343 / 20 \u003d 1417.15 thousand rubles.

) the cost per ruble of services is determined by the formula (3.6)

Zrub. = C / B (3.6)

where Zrub. - costs per ruble of services;

C - the cost of services;

B - revenue from the provision of services.

Zrub. \u003d 9503 / 28343 \u003d 0.33 rubles.

) return on assets is determined by the formula (3.7):

Fo = V / OF (3.7)

where Fo - return on assets;

B - revenue from the provision of services;

OF - the cost of fixed assets and equipment.

Fo \u003d 28343 / 667.29 \u003d 42.47 rubles.

The results of determining the effectiveness of the proposed business plan for creating a beauty salon “We will present your style in table 3.21.

Table 3.21 - Performance indicators of the beauty salon "Your Style"

Indicators	Values
Revenue from the sale of services (excluding VAT), thousand rubles
Cost of services (expenses), thousand rubles
Net profit, thousand rubles
Enterprise profitability, %
Payback period of the project, months
Labor productivity of employees, thousand rubles
Costs per ruble of services, rub.
Capital productivity, rub.

Thus, the projected beauty salon "Your Style" is a cost-effective enterprise. From each ruble invested, LLC Your Style has almost 26 kopecks. or 0.256 rubles. net profit.

The labor productivity of beauty salon employees in the first year of operation (2014) amounted to 1417.15 thousand rubles. per person.

The cost per ruble of products is 0.33 rubles.

From each ruble invested in equipment, the beauty salon "Your Style" receives 42.47 rubles. cost of services provided.

Calculations showed that the project is effective and worth investing in, as the founders will receive a net profit of 15,072 thousand rubles, and the payback period of the project is 9.6 months.

CONCLUSION

Business planning plays an important role in the activities of enterprises, organizations, regardless of their field of activity. The beauty industry is no exception.

There are two main goals of business planning in the enterprises of the beauty industry:

) to convince potential investors of the expediency of investing money in a business or providing a loan;

) to help keep the chosen course and allow for random, unforeseen circumstances to deviate the business planner from the set goal.

The business plan is used regardless of the scope, scale, ownership and legal form of the enterprise. In any case, both internal, related to the management of the enterprise, and external issues, due to the establishment of contacts and relationships with other enterprises and organizations, are resolved.

The main types of enterprises in the beauty industry include: beauty salons, beauty center and one-stop shop.

Beauty Salon "Your Style" is planned to be organized in the form of LLC in 2014. Trofimova A.V. and Krasnova N.I., are the owners of a beauty salon, rented premises at the address: Moscow region, Pushkino, Turgeneva st., 78.

The opening hours of the salon are from 8.00 to 20.00, without lunch and days off.

It is assumed that the main workers in the beauty salon "Your Style" will work in two shifts: the first shift from 8-00 to 14-00, the second shift - from 14-00 to 20-00.

The following services are offered:

6. Hairdressing services for children and adults: haircuts, perm, coloring.

7. Cosmetology services: facial cleansing and massage, algae wrap, slim legs and flat stomach programs, hair removal with natural wax, sugar paste - shugaring.

Manicure, nail extension, bio-gel.

Pedicure, foot massage, peeling.

Solarium - vertical turbo.

Potential competitors of LLC "Your Style" are the salons of the middle class in the city of Pushkino. There are 46 beauty salons in the city. As the main clients, we will consider those of them that are located directly near the designed salon. These include:

) salon - hairdressing salon "Gloria", which provides mainly hairdressing services,

) beauty salon "Caprice",

) beauty salon "Edem".

Beauty Salon "Your Style" has competitive advantages in the field of assortment policy, pricing policy and sales promotion. Competitive advantages in the field of assortment also have a beauty salon "Edem", which provides services in the field of medical cosmetology, photoepilation, manicure-pedicure, hairdressing, make-up.

The calculation of staffing needs showed that with a two-shift operation of the beauty salon "Your Style" it needs 20 key employees.

The main supplier of special equipment is Euromedservice LLC, Moscow and the Ikea store; the cost of equipment is accepted according to the price lists of these suppliers.

Description of beauty salon business. Beauty salon business plan. Requirements for staff in a beauty salon

We draw up a business plan for a beauty salon

Beauty Salon Business Plan Summary

General description of the enterprise

Products and service

Marketing plan

Production plan

Management organization

Financial plan

Features of opening a beauty salon. The main analysis of the segmentation of clients of the hairdressing service. Conducting competition in the market. The main methods in activating the sale of services. Characteristics of production, organizational and financial plans.

Send your good work in the knowledge base is simple. Use the form below

Similar Documents

1. Beauty Salon Project Summary

2. Description of the industry and company

3. Description of beauty salon services

4. Salon sales and marketing

5. Production plan

7. Financial business plan for a beauty salon

8. Evaluation of the effectiveness of the project

9. Risks and warranties

Jobs similar to - Organization of the enterprise of the beauty salon "Your style"

We also recommend

home > Permission procedures

Description of beauty salon business. Beauty salon business plan. Requirements for staff in a beauty salon

We draw up a business plan for a beauty salon

Beauty Salon Business Plan Summary

General description of the enterprise

Products and service

Marketing plan

Production plan

Management organization

Financial plan

Features of opening a beauty salon. The main analysis of the segmentation of clients of the hairdressing service. Conducting competition in the market. The main methods in activating the sale of services. Characteristics of production, organizational and financial plans.

Send your good work in the knowledge base is simple. Use the form below

Similar Documents

1. Beauty Salon Project Summary

2. Description of the industry and company

3. Description of beauty salon services

4. Salon sales and marketing

5. Production plan

7. Financial business plan for a beauty salon

8. Evaluation of the effectiveness of the project

9. Risks and warranties

Jobs similar to - Organization of the enterprise of the beauty salon "Your style"

We also recommend