M.A. Kokurina, lawyer

We “landscape” taxes after landscaping

How to justify and take into account the costs of asphalting, landscaping, lighting and pay taxes

The topic of the article was suggested S.Yu. Kazankova, Chief Accountant Yarmarka LLC (Moscow region).

Demand, as you know, creates supply. Customers want to drive up a smooth road right to the door of a cozy shopping center, workers - to leave cars in the parking lot near the office, suppliers - to unload products from a convenient platform near the warehouse.

Therefore, owners and tenants of retail, office, warehouse and industrial premises in every way they try to equip not only the internal, but also the external territory, asphalting the paths, equipping parking lots, breaking lawns and flower beds.

Landscaping is a set of measures for engineering preparation and security, landscaping, coating, lighting, placement of small architectural forms and objects of monumental art and clause 1.5 of the Guidelines, approved. Order of the Ministry of Regional Development of December 27, 2011 No. 613 (hereinafter referred to as the Guidelines).

The tax authorities believe that the objects of external improvement are not depreciated for tax purposes. sub. 4 p. 2 art. 256 of the Tax Code of the Russian Federation; Letter No. 16-15/123392@ of the Federal Tax Service for Moscow dated December 21, 2011. And because of this, accountants are puzzling over how to defend the right to account for the costs of such improvement in expenses, whether it is possible to deduct VAT on such expenses, whether to take into account the cost of “improved” fixed assets in the property tax base.

How should one act in order to minimize the likelihood of disputes with the tax authorities on such sensitive issues?

We justify "improvement" expenses

By refusing to recognize your "beautification" expenses as expenses, the tax authorities will not agree with the deduction of VAT on works and goods purchased for the beautification of territories. The most common tax arguments are as follows:

• improvement expenses are not aimed at generating income and are not related to commercial activities organizations and Letters of the Ministry of Finance dated July 17, 2012 No. 03-03-06 / 2/81, dated October 18, 2011 No. 03-07-11 / 278;
• deduction of VAT on goods, works and services related to the improvement of territories is illegal, since they are not used in transactions subject to VAT Letters of the Ministry of Finance dated November 9, 2011 No. 03-03-06 / 1/736 (p. 2), dated October 18, 2011 No. 03-07-11 / 278, dated March 15, 2011 No. 03-03-06 / 1/136.

The court decisions mentioned in the article can be found: "Judicial practice" section of the ConsultantPlus system

Your task is to convince the inspectors that you did not just spend money "to create a comfortable, practical and aesthetic space on the territory of the organization"

* Calculations use average data for Russia

1. PROJECT SUMMARY

This business plan considers a project to open a landscape design studio in the city of Krasnodar. The aim of the project is to create a highly profitable enterprise, to generate profit and meet the demand of the population for design and decoration services. The studio will specialize in providing landscape design, 3D modeling, and gardening services. The company's clients will be owners of private city farmsteads, country cottages, dachas, corporate customers.

The region under consideration is favorable for the chosen direction due to the concentration of a large number of solvent population and high rates of cottage construction, which guarantees an increased demand for landscape design services.

The volume of investments in the project is 1,670,000 rubles. To implement the project, own funds will be attracted. The main performance indicators of the project are given in Table. 1.

Table 1. Integral performance indicators

2. DESCRIPTION OF THE INDUSTRY AND COMPANY

In 2014, the volume of the domestic landscape design market, excluding city parks and lawns, was estimated by experts at $600 million. The greatest competition in this area exists in the largest cities of the country. For example, in St. Petersburg, according to experts from the Forum of Landscape Industry, Park Industry and Industrial Floriculture, the market volume is about 200 million dollars, increasing by 15-20% annually. The landscape design market in Russia, despite the abundance of new players, is considered not saturated - it has not yet come to fierce competition.

Landscape design studio will be opened in the city of Krasnodar - one of largest cities South of Russia: more than 854 thousand people live in the city today. The selected region is promising for creating a landscape design studio. As of the 1st quarter of 2016, the region ranks third in terms of construction volumes in Russia, behind only St. Petersburg and the Leningrad Region. The peak of housing commissioning in the region occurred in 2014, then this figure jumped to 20% in a year. In 2015, there was a predictable decline associated with the crisis in the Russian economy. However, despite the current situation, many developers in the Krasnodar Territory did not freeze their projects, and the construction of facilities continued at the same pace. In 2015, 3.5 million "squares" of living space were commissioned in the Kuban, which became the second indicator among the constituent entities of the Russian Federation after the Moscow region. A favorable factor is that the development of the city consists mainly of low-rise buildings with adjoining plots. Also in Krasnodar there are a large number of cottages. Today there are 23 cottage villages within the city limits.

The landscape design studio planned for opening will specialize in providing a wide range of services in the field of landscape design. It will include landscape design, landscaping, 3D modeling, design of decorative ponds, etc. The target audience of the project will be the owners of private city farmsteads, owners of suburban areas, corporate customers.

The investment project involves the creation of an enterprise from scratch: the company does not have any financial results and achievements. At the time of writing the business plan, an individual entrepreneur was registered, negotiations were held and business relations were established with specialists from some related areas activities (construction companies, a nursery), work has begun on the selection of personnel. To open the studio will be rented office space purchased furniture and equipment. The founder of the company is an entrepreneur with extensive experience as a landscape designer. He will also act as the direct project manager.

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The project is not capital-intensive - the total investment is 1,670,000 rubles. The main investment will require the purchase of a truck. Investment cost items are given in Table. 2 of this business plan.

Table 2. Investment costs of the project

	NAME	AMOUNT, rub.
Equipment
	office equipment
	Purchase of garden equipment and tools
	Buying a truck
Intangible assets
	Site creation
	Software purchase
working capital
	working capital
	Total:	1670000

3. DESCRIPTION OF SERVICES

The landscape design studio will work in the "medium" segment, offering customers high quality services for affordable prices. The list of services provided by the studio is given in Table. 3.

Table 3. List of services provided

	Service	Description	Cost, rub.
LANDSCAPE DESIGN
	Design project (Standard)	Preliminary sketch, general plan for landscaping and landscaping, dendrological plan, layout drawing, planting plan, assortment list, garden care recommendations	4000/100 sq. m.
	Design project (Premium)	Package "Standard" + automatic watering plan, estimates for automatic watering and work, outdoor lighting installation plan, visualization	7000/100 sq. m.
	Design project of a gazebo	Development of an individual design, creation of a 3D model, preparation of drawings
	Barbecue design project	Barbecue construction and design development
	Departure around the city	Departure of a specialist in Krasnodar for carrying out initial examination, measurements, consultations	for free
	Departure by region	Departure of a specialist Krasnodar Territory for initial inspection, measurements, consultations
LANDSCAPE AND LANDSCAPING
Landscaping
	Path paving	paving stones or paving slabs	from 800/sq.m.
	Soft coating device	Laying geotextiles, installing curb tape, backfilling with gravel, crushed stone, pebbles or marble chips	from 1500/sq.m.
Landscaping of territories
	Lawn seed	The device of a sowing lawn from cereal grasses	from 220/sq.m.
	Lawn roll	The device of a rolled lawn from cereal grasses + delivery and laying	430-580/sq.m.
	Flower bed of annual flowers	Arrangement of a flower bed of annual flowers (without the cost of planting materials)	from 600/sq.m.
	Hedge	Creation of a hedge (without the cost of planting materials)	from 600/m. shoulder strap
	Planting deciduous shrubs	Planting of deciduous shrubs (without the cost of planting materials)	from 150/sq.m.
	Planting coniferous shrubs	Planting coniferous shrubs (without the cost of planting materials)	from 350/ sq.m.
	Planting deciduous trees (up to 2 m)	Planting deciduous trees up to 2 m (without the cost of planting materials)	from 500/sq.m.
	Planting deciduous trees (over 2 m)	Planting of deciduous trees over 2 m (without the cost of planting materials)	from 2000/sq.m.
	Planting coniferous trees (up to 2 m)	Planting coniferous trees up to 2 m (without the cost of planting materials)	from 1200/sq.m.
	Planting coniferous trees (over 2 m)	Planting coniferous trees over 2 m (without the cost of planting materials)	from 2500/sq.m.
	Planting coniferous trees (over 4 m)	Planting coniferous trees over 4 m (without the cost of planting materials)	from 5000/sq.m.
	Planting deciduous trees (over 4 m)	Planting of deciduous trees over 4 m (without the cost of planting materials)	from 4000/sq.m.
RELIEF CHANGE
	Creation of a decorative reservoir	Arrangement of decorative reservoirs (fountains, waterfalls)	from 3500/sq.m. 4900-7900
	Creation of alpine slides	Alpine slide device	negotiable
	Creation of a dry stream	Dry stream device	from 1200/sq.m.
RELATED AND AUXILIARY WORKS
	Creating an automatic watering system	A range of services for the creation of an automatic irrigation system on the site	negotiable
	Selection and purchase of seedlings	Selection and purchase of seedlings in nurseries	negotiable
	Soil preparation for the lawn	Soil preparation for laying turf
	Import of planting material	Delivery of plants to the site
	Soil delivery	Importation of fertile soil	from 600/cu.m.
	Site cleaning	Cleaning the site from construction debris	negotiable
	Garbage removal	Construction waste removal	from 600/cu.m.
	weed weed	weed plant grass	from 20/sq.m.

4. SALES AND MARKETING

The main clients of landscape design studios are people aged 35 to 60 years. As a rule, these are citizens with an “above average” and “high” income level, who own private country cottages, land plots and summer cottages. Potential clients include corporate clients- large and small organizations that have a need for site design. Customer segmentation is given in Figure 1.

Picture 1.

One of the features of the provision of services in Russia is the mentality: the Russian consumer tends to be actively involved in the process of creating the design of the site. Often in the discussion of the future image garden plot several family members are involved, each of whom has his own idea of ​​\u200b\u200b"how it should be." In this regard, the employees of the landscape studio must be able to take into account various wishes, correctly present their position regarding the technical and financial side of the activity.

The main consumer preferences for landscape design studios today are:

Ready-made ideas for your business

An integrated approach to the provision of services: according to industry experts, about 95% of Russian customers prefer to contact organizations that provide integrated services;

High quality of order execution, professionalism of employees;

Short terms of design and implementation of the order;

Clear budget;

Accounting for all the needs and wishes of customers;

Careful control over the implementation of the project.

In total, in Krasnodar there are over 100 organizations specializing in landscape design and design. The market is quite colorful. Most of it is made up of multidisciplinary construction companies, the direction of landscape design in which is not a priority. About 10 companies can be classified as specialized: landscaping and gardening is their profile, and many of these companies supplement their services with gardening services, have their own nurseries and online stores, etc. Such companies have many years of experience, a long portfolio of completed projects, established relationships with suppliers and manufacturers. building materials and contractors. The staff of such companies can reach 150 people. Another part is made up of small studios with a staff of up to 5-6 people, in which the designer is the key person. Often, designers do not have the practice of completed projects at all, despite the presence of information about landscape design on their own websites. Their work is focused on creating interior design, and landscape design is presented in the form of visualization and creative projects. As a result, we can note a high variation in prices for services. Price per 100 sq. meters of the project can vary from 2000 to 7500 rubles. and higher, while the quality of the project will be strikingly different.

Sales are planned to be carried out on the territory of the city of Krasnodar and beyond. Various methods will be used to attract customers, including cold calls, distribution of booklets and ads in places where potential customers live, advertising in glossy magazines, maintaining groups in popular in social networks(Facebook, Instagram, etc.). An important point at the start of the studio's activity, potential clients will form a positive image of themselves. First of all, clients of landscape design studios need proof of the professionalism of their employees. Therefore, it will be necessary to create a high-quality website where they can get acquainted with the designer's portfolio, see projects previously created by him, and be convinced of the experience and competence of the staff. It is also planned to post useful articles on the site for people interested in this topic. The concept of the company will be based on a client-oriented approach, taking into account all the needs of customers, available price policy. Forming a circle of satisfied customers, the company will collect material from positive feedback capable of influencing the decision-making of potential customers.

5. PRODUCTION PLAN

The process of providing services is divided into several stages: finding out the needs of the client and his financial capabilities, visiting a specialist and advising on the details of the project, directly preparing the design project, project implementation, construction support, subsequent maintenance (if necessary).

The project will require a 20 sq. meters, which will house the office of the designer and sales specialist. The office is also necessary for working with clients, holding presentations and negotiations. Since the location is not a factor of paramount importance, the office will be located in one of the residential areas of the city. This location, firstly, will help reduce rental costs, and secondly, it gravitates towards potential customers - there are several cottage settlements in the area with a large number of representatives of the target audience. The premises will not require repairs, however, a purchase will be required technical equipment and office furniture. The studio office will be open from Monday to Friday from 9:00 to 18:00.

On average, one order is completed in 1 month, at least 7-10 days are spent on creating a project. Taking into account the average cost of services for the design of 1 hectare (4,000 rubles), the cost of a design project for a plot of 10 acres will be 40 thousand rubles. rubles. Thus, the proceeds from one implemented project reaches 1.2 million rubles. The net profit in this case will be 270 thousand rubles. Upon reaching these indicators, the studio will be able to pay for itself by the 7th month of work. An important point in the field of landscape design is the seasonality factor, so the maximum profitability can be expected in the summer. During this period, you should lay the budget for the off-season period.

6. ORGANIZATIONAL PLAN

IP will be chosen as the organizational and legal form of activity of the landscape design studio. As a form of taxation - a simplified system of taxation "income minus expenses" (USN15%). The implementation of the project will require the following main stages: selection and rent of an office, purchase of equipment, hiring employees, establishing contacts with companies from related fields of activity, marketing campaign to attract customers. The start of activities is planned to begin in April, before the start of the seasonal increase in sales.

Management functions will be carried out by a leader with more than 5 years of experience in the field of landscape design. The leader has knowledge in the field of dendrology, practical experience in the construction and design aspect of the activity. He will be responsible for the creation of design projects, personnel issues, and the definition of marketing policy. The company will also need a surveyor, an agronomist, a dendrologist, a sales and purchasing manager and an accountant. Other responsibilities relating, in particular, to the implementation of projects and construction will be assigned to representatives of third-party companies. Since the landscape business has a pronounced seasonal nature, it is possible to attract seasonal workers. Regular staff salaries will be maintained during the off-season. In Table. 4 shows the staffing and payroll.

Table 4 staffing and payroll

	Job title	Salary, rub.	Quantity, pers.	FOT, rub.
Administrative staff
	Accountant
sales staff
	Sales Manager
Production personnel
	Surveyor
	land surveyor
	Dendrologist
	Total:			160000
	Social Security contributions:
	Total with deductions:			208000

7. FINANCIAL PLAN

The total investment in the project will amount to 1,670,000 rubles. Among the key costs can be called the cost of buying a truck (600 thousand rubles). More detailed investment cost items are given in Table. 3 of this business plan.

The financial plan of the project has been developed for a three-year perspective. All types of studio expenses are taken into account, including tax and social contributions, the factor of seasonal demand. Appendix 1 gives a detailed traffic report Money, information about the planned revenue and net profit. In Table. 5 shows the studio's fixed costs.

Table 5 fixed costs enterprises

8. PERFORMANCE EVALUATION

To assess the effectiveness of the project, generally accepted integral indicators efficiency, including net present value, rate of return, payback period and discounted payback period. A discount rate of 10% is used to account for the time value of money.

Analysis of indicators, which are given in Table. 1., allows us to talk about the investment attractiveness of the project and its high prospects in the next 5-10 years. In particular, the net present value (NPV) significantly exceeds the amount of initial investment - 4,836,669 rubles. against 1,670,000 rubles. respectively. The internal rate of return (IRR) is above the discount rate and the index of return is greater than 1.

9. RISKS AND WARRANTY

The rich experience of foreign and domestic studios does not allow us to call this area a business with a high level of risk. The area is well developed, and risk reduction is influenced by high level demand for design and decoration services in the region under consideration.

Nevertheless, it is necessary to foresee the possible risks associated with the implementation of the project, assessing the severity of their consequences and the likelihood of occurrence. Detailed information about possible risks is given in Table. 6.

Table 6 Possible risks and ways to prevent them or their consequences

risk factor	Probability of occurrence	The severity of the consequences	Events
Failure to achieve planned sales volumes			Hiring sales representative with experience, thoughtful marketing policy at the stage of preparation, careful processing of the market, setting an effective pricing policy
A sharp drop in the solvency of the population			Reviewing the range of services provided, drawing up an “anti-crisis” proposal, minimizing costs
Increasing competition			Creation of strong positions at the first stage of work, image advertising, establishment of strong relationships with clients in a certain area of ​​activity
Financial difficulties in the offseason			Advance budget planning, taking into account the decline in sales, personnel policy divided into full-time and seasonal employees
Delay in the implementation of projects due to the fault of construction companies			Careful selection of a key contractor
Increasing the cost of building materials			Market monitoring, maintaining links with alternative material suppliers
Failure of computer equipment, loss of important information			Creating a backup, using licensed software and anti-virus programs
Formation of a negative image of the company		high For 30 days this business was interested in 329440 times. Profitability calculator for this business

Landscape design services in our country have become in demand quite recently. First of all, this is due to the development of cottage construction outside the city, an increase in the income level of the population (the emergence of a middle class, which will be your main customers) and the emergence of a need for aesthetics and design. We bring to your attention a business plan for a landscape design company.

Business plan: range of services

Typically, business landscape design organize either designers who recruit workers to their team and purchase equipment, and manage the process and generate ideas, or builders who have gained extensive experience in this area hire specialized specialists - dendrologists, designers. Both paths are quite reasonable and can lead to success.

Experienced entrepreneurs in this field are advised to create a company offering a full range of services - lawns, planting, paving paths, drainage, gutters, electricity, outdoor lighting, gazebos, small architectural forms, fountains, streams, flower beds, automatic watering, etc. As practice shows, clients prefer to contact those firms that solve several problems at once.

Business Plan: Lot Maintenance

In Russia, the niche of care services personal plots practically empty. Therefore, if you hurry, you can take it and build a very successful gardening business. On the one hand, potential customers have not yet fully realized that a gardener is a specialist, and a lot in your garden depends on his professionalism. But on the other hand, the realization that garden care is the lot of professionals is already coming to our landowners. And this means that the prospects for this direction are the most promising.

The main feature of this business is labor intensity. We will have to maintain a large staff of gardeners and personally supervise and check their work. In addition, it is necessary to calculate the profitability in advance. The average salary of a gardener is 400-500 dollars, the cost of the services of a company providing such services should be even higher. It is better not to reduce prices, it is so easy to be in the red.

Business plan: design

The number and specialty of landscape design firm employees depends on the scope of work. Ideally, it is good to have dendrologists, foremen, builders and, of course, a designer. The designer is the key figure of the landscape company. It is he who generates ideas that all other workers bring to life. Great importance has the experience and skill of a designer. You should not hire young graduates of institutes as designers - they have big ambitions, but in practice they can only serve as assistants to a real professional designer, they do not have enough experience.

A home garden designer, in addition to good taste, should understand: architectural styles, laws of composition, color science, coloring, biology, dendrology, landscape graphics and computer modeling. All this can be learned in special landscape design courses. Their cost varies from $300 to $400 per course, the duration of training is up to 3 months.

Usually training is based on three programs "Sierra Photo Land Designer", "Garden Designer" and "Punch! Software". With the help of the first, you can enter photographs of the site into the computer or create a view from the elements provided by the program. Each element can be moved around the "picture" depending on how you see the future site. The second program is an object library with all elements for garden planning and design. It will also show how the site will change with the seasons. And the program "Punch! Software" combines the ability to compose architectural projects(with all necessary communications), develop interior and landscape design with 3D visualization.

Upon graduation, you will be able to offer a client a project that provides for everything from how the garden will look in late autumn and early spring to the views opening from every window.

In addition, the designer must understand plants, have good knowledge in the field of dendrology: some plants do not fit together, some do not grow together, and it happens that, planted together, they simply kill each other. The customer makes all claims not to the designer, but to the company. Therefore, a designer's mistake can result in a loss of reputation and the customer, and hence the profit of the company.

Seasonality is another factor that the owner of a landscape design firm has to consider. Most firms operate in two modes - winter and summer. IN winter period only the main employees remain in the state - the backbone of the company, who sit on the salary. But in the summer, when orders begin, the situation is different - builders and foremen are gradually being brought up, and the staff is increasing significantly.

Business Plan: Advertising

The main channels for promoting landscape design services are specialized magazines. And they use not only design magazines, but also real estate publications and magazines such as Ideas for Your Home.

A good return is given by your own page on the Internet, but here you must definitely post photos of your work.

But the majority of clients usually come by recommendation. Therefore, the quality of work and reputation are the basis of a successful business.

As regards advertising on television and radio, as well as outdoor advertising, then these channels are not profitable - the high cost of this type of advertising does not justify the return. Often, simple posting ads in cottage settlements is much more effective.

Business plan: work control

The main task of the business owner is complete control over all employees of the team. And not only for builders, who traditionally need increased control. It is necessary to control and check absolutely any processes. That is the nature of this business. Therefore, it is better if the owner himself understands the construction and design aspect. Only in this way will he be able to achieve the desired result.

Business Plan: Taxation and Benefits

According to Decree No. 406 of the Government of the RSFSR dated July 18, 1991 "On Measures to Support Enterprises in the RSFSR", firms - landscapers have the opportunity to establish tax breaks, application of mechanisms for accelerated depreciation of fixed assets, creation of financial support funds at the expense of budget funds. What does this mean?

Advance income tax payments have been canceled for architectural and landscape enterprises. In addition, the amounts of value added tax paid on the acquisition of fixed assets and intangible assets are deducted in full when fixed assets are put into operation and intangible assets are registered (according to Decree of the President of the Russian Federation of December 22, 1993 No. 2270 "On Certain changes in taxation and in the relationship between budgets of various levels").

But... Landscape firms, being architectural and construction enterprises, still do not belong to the priority sector of the economy and therefore are not exempted - like, for example, construction companies - from income tax in the first two years of existence.

However, according to the aforementioned Decree No. 406 of July 18, 1991, landscape and architectural enterprises in the first year of operation can additionally write off as depreciation deductions up to 50% of the initial cost of their fixed assets with a service life of more than 3 years, as well as accelerate the depreciation of the active part of production funds.

An interesting fact is that landscape builders are entitled to an investment tax credit in the form of a tax deferral and a reduction in income tax by 10% of the price of purchased and put into operation equipment (according to the Law of the Russian Federation of December 20, 1991) .

It is important that when determining taxable profit, profit directed at the construction, reconstruction and renewal of fixed production assets, the development of new equipment and technologies is excluded (according to the Law of the Russian Federation of December 27, 1991 "On income tax of enterprises and organizations").

Business plan: investment

Starting investments in a business can start from $10,000. With this money you can buy a Gazelle car for transporting equipment and some equipment - a grinder, a drill, a concrete mixer, etc.

Separately, it is worth considering the rental of an office in which you will receive clients, although often landscape designers themselves go to the customer.

All other materials necessary for work can be purchased as needed. For example, we needed land, crushed stone, sand - let's go, agreed. Plants are needed - eat and buy again.

Business plan: office

The presence of an office does not affect the choice of the customer. Therefore, its rent is purely a matter of your choice. Many private traders do not have an office and work on a home phone, leaving themselves to the customer. Others, on the contrary, rent a representative office, furnish it with good furniture and hang out their work, demonstrating solidity in every possible way. But this is not the main and far from the only way to win over the client.

Much The best way win over a customer - for example, excellently "make" one section. And then he will offer his services to the neighbors of this client. A win-win...

Business Plan: Supplier Relationships

The specifics of the landscape design business is that the relationship with suppliers is not decisive in it. The diversity of the company's orders does not allow looking ahead for a long time and establishing long-term contracts. Of course, it is worth establishing contacts with companies from which you plan to regularly make purchases. But do not seek to conclude agreements with everyone. At first, look closely and study offers, prices, assortment. The supplier market is huge today. Do not rush, after a while, the suppliers themselves will come to you with offers.

Business Plan: Clients

In a green business, as in any other business, customer preference is paramount. It is important to identify their needs and try to satisfy them as much as possible. So, for example, if a customer wants to meet a specific amount, it is worth considering this requirement and helping him do it in the best possible way. Or, if he is ready to spend a large amount of money on the design of the site once, but is not ready to bear the cost of caring for him in the future, it is worth choosing for him a design option that does not require special ongoing care.

Business plan: large orders

It is much more profitable to work on large orders both in terms of labor costs and in terms of organization. On a large plot it is easier to "turn around", and the life of workers is easier to organize. And of course, large orders are more profitable.

But it is better for a start-up company to practice on small orders and gain experience. Small clients are often not the focus of attention of large landscape design firms, so this sector is relatively free. The only advice is not to look for customers far from each other, ideally, if these are plots in the same cottage village.

Business Plan: Give Back

landscape business- enough profitable business, one order here can beat off the cost of training. So, for example, the cost of package documentation of design services without work ranges from $250 to $1800. A turnkey design can cost from $1,500 per acre.

In general, of course, the cost of creating a project is determined individually and depends on many factors: the composition of the project, the scope of work, total area land plot, terrain, etc. And, of course, a lot depends on the solvency of the client.

Self-confidence, a competent pricing policy, an individual approach to the client and new ideas - all you need to succeed in this business!

Estimated cost design work according to the landscape design of a plot of 6 acres:

1. Specialist consultation with site visit - $26
2. Sketch (in 2 versions) for choosing a landscaping option - 6 acres - $160
3. Project documentation:
   - general plan
   - dendroplan
   - landing drawing
   - layout drawing - 1 weave - $35
4. Plan of a flower garden, rockery, reservoir with a qualitative and quantitative study of the assortment (characteristics of plants, recommendations for care) - sq.m. - $4
5. Estimated documentation - 10% of the cost of work
6. Author's supervision - 10% of the cost of works
7. Topographic survey of the site (depending on the complexity of the terrain) - 1 weave - 10% of the cost of work

We hope that you will also be able to find your niche in the market of landscape and architectural design. Any business, if taken seriously and thoroughly, will bring the desired result. Here only exemplary business plan landscape design firms. To write a business plan for a landscape design company, taking into account the characteristics of your region, opportunities and other things, we recommend contacting specialists in consulting companies.

Problem: The lack of a landscaping concept and a developed network of flower beds on the territory of the park, the park is limited by the theme of victory in the Great Patriotic War, but time inexorably runs forward, the city is growing, a new generation is growing up, the park today is a place for citizens to walk (from small to large), leisure activities of parents with children; a place of honor in the routes of weddings and celebrations, a venue for summer cultural events.

The purpose of the business plan is: - to meet the needs of city residents for quality recreation on the territory of the ChGO; - to create a landscaped area in the eastern part of Victory Park with a developed structure of flower beds, small architectural forms and sculptural compositions; - unite the residents of the city in the park for a joint pleasant holiday; - to attract unorganized tourists vacationing in the green zone to visit the park. The main tasks are: - to qualitatively increase the attendance of the park by citizens and guests of the city; - to create a landscaped area in the eastern part of Victory Park with a developed infrastructure: flowerbeds, small architectural forms, sculptural compositions, sound accompaniment.

Analysis of the state of affairs in the industry. Current situation: There is a sports and park complex on the territory of the ChGO, consisting of: a “factory park”, a sports stadium, an ice palace “Ural Star”, a swimming pool, buildings of a sports complex (gyms, gyms). The sports and park complex is equipped with: central heating, water supply, sewerage, electrification (including street lighting), telephone installation, food facilities. On the territory of the sports and park complex, events of regional, regional and local significance are held. During the year, sports sections, associations, sports teams operate on the territory of the sports park complex. Within the boundaries of the Chebarkul city district health resort zone of regional significance. Hosting up to a thousand vacationers a year. Sanatoriums, recreation centers, children's health camps are equipped with central heating, water supply, sewerage, electrification (including street lighting), telephone installation. Territories of sanatoriums have zoning and a clear planning structure of improvement: a network of paths, flower beds, sports and playgrounds, equipped beaches, small architectural forms. Including on the territory of sanatoriums there are cafes, rental services (sports and game equipment), as well as. saunas, health complexes with the provision of additional services.

Development trend: On the territory of the Chebarkul city district, it is planned to build a museum and park complex "Chebarkul fortress" on the cape of the lake. Chebarkul, in the zone of low-rise residential buildings. An object of regional importance, and is calculated on unorganized tourists of the sanatorium-resort zone (about 40,000, the data is taken from the presentation of the Chebarkul fortress project). The museum and park complex will include a unique object - the “lake museum”, which has only one analogue in Russia. This project is now in the stage of development and search for investors.

Potential consumer: - residents of Chebarkul: - parents with children; - pensioners; - teenagers; - Citizens who are in active, able-bodied age. - unorganized tourists of the sanatorium-resort zone; - the military, both permanent employees and temporarily seconded; - residents of the Chebarkulsky district (as a leisure option for the weekend, organized excursions).

Potential competitors: - the territory of the sanatorium-resort zone; - sports and park complex; - bad and pernicious habits, irregular working hours; - Internet, computer games; - residential playgrounds apartment buildings; - city Museum; - exhibition hall "Colorit";

When creating the project, the following was used: a review of regulatory literature, a review of statistical data, a review of cartographic material, an analysis of the current situation and its development trends, a project for the improvement of the eastern part of Victory Park, and statistical data posted on the portal of the CSD administration website.

Marketing To advertise the territory, the following will be used: Vkontakte social network groups Dialogue newspaper, Kaleidoscope Official opening Human factor (word of mouth) Costs include: Red ribbon, balloons, wages for mailing in contact.

Item rev. Quantity Cost 1Establishment of sites for exhibitsm2m Arrangement of flowerbeds from annualsm2m Arrangement of flowerbeds from perennialsm2m Arrangement of pergolysts Planting a single-row climbing plant/p Arrangement and production of information standspc Planting a shrub in 1-row hedge/p Arrangement of an acoustic systempc Total List of works on landscaping and gardening *Final the cost of the improvement project can be determined only after design and estimate work. Advertising cost rubles Financial part Total cost of the project rubles

Risk assessment Weak sides Risk - lack or manifestation of weak interest among consumers in museum exhibits Change of exposure, with a preliminary analysis - adverse weather conditions Insurance of this type. Application special technology and gardening supplies. - unfair fulfillment of the contractor's obligations Include a warranty service item in the contract. - complaints from residents of houses bordering the park on an increased sound background Arrangement of sound points in accordance with current standards and SNiPs according to specifications. - vandalism, damage to property, engineering systems, plants High-quality arrangement of landscaping objects using impact-resistant coatings and materials. Placement of information signs about penalties for damage to property. - lack of fundingSearch for investors, benefactors of the project.

Alternative strategies are the creation of a "lawn recreation area" equipped with sound points in the eastern part of the "victory" park. - in view of the inexpediency of museum exhibits, and the placement of thematic flower beds and compositions of small architectural forms in these places.

Landscape design is a relatively new phenomenon in our country. The owners began to put in order backyard lawns a couple of decades ago. In addition to private customers, the services of designers are ordered by offices and institutions, municipal authorities. Approximately $10,000 is enough to start.

Landscape design as a business in our country has become in demand relatively recently. With the growth of incomes of the population, more and more summer residents and owners of cottages dream of a beautiful well-groomed lawn or garden. The order market is divided into sectors: private, urban and corporate.

When choosing a field of activity, it is necessary to take into account the characteristics of each sector. City orders for the development of territories are advantageous in their scale, but in order to receive them, the company must participate in a municipal tender.

A significant drawback of such orders is that the city authorities often delay payment. It is easier to find private orders, the company has the opportunity to realize its design findings, to get excellent practice. But such orders are usually short-term. Therefore, it is most advantageous to combine all types of orders.

Start-up capital

To start you need initial capital approximately $ 10,000. With this money you can buy some equipment - a grinder, a drill, shovels, hand drills, a concrete mixer, etc., as well as a car for transporting equipment.

You will need an office for contacts with clients, storage of documents and drawings, work of specialists. You can get by with a small room, about 20 square meters. m. with a rent in the range of $150-$300 per year.

Staff

The number and composition of employees depends on the volume of work performed. Ideally, the company should include dendrologists, a foreman, builders and a designer.

The designer is the most important specialist, since it is his ideas that are brought to life by all other workers. Therefore, a lot depends on his taste and ability to competently apply various architectural styles, he needs knowledge in color, biology, etc. In addition, the designer must understand landscape graphics, be able to apply the necessary computer technologies in his work.

There are landscape design courses where you can learn a lot. Such courses, if necessary, will cost $ 400, their duration is approximately 2-3 months.

The basic programs in such courses are Sierra Photo Land Designer, Garden Designer and Punch! Software”, having mastered which the designer will be able to create projects based on photos of the site or from ready-made software elements.

It will be possible to create seasonal landscapes of the project using these programs, showing the client how the garden will look at different times of the year, a panorama of the view from the windows of the house. It is possible to develop architectural plans, taking into account the necessary communications, and then view the finished project using 3D visualization.

A dendrologist is another key link in the composition of specialists. His work is plants, their selection, planting, care and, if necessary, treatment. Some plants require special conditions growth, others simply cannot grow side by side, because they have a detrimental effect on each other. A mistake in such cases can threaten your company with a loss of reputation and material losses.

The foreman working in your company must know the technologies of landscape construction, as well as all the necessary standards and rules applicable in this area.

Typically, most landscape design firms operate in two different modes, given the seasonality of the business. In winter, the staff is only the “backbone” of the company, the main employees who receive a salary. During the summer period, when the number of orders increases, the number of employees also grows due to the involvement of builders.

Advertising

To attract new customers, the most effective way is a recommendation, or the so-called "creeping marketing", when a client recommends your company to his friends, acquaintances, etc. Your company's website on the Internet will be quite effective in this regard. You can also advertise in specialized magazines. Pasted ads in a new cottage settlement can give a good result.

Range of services

Your company can choose for itself any range of activities: the arrangement of lawns and flower beds, the design of landscapes and playgrounds, the implementation of earthworks. Almost 95% of customers choose the integrated development of the territory, but there is a demand for certain types services, such as planting orders. It takes approximately 40 days to 3 months to complete a complex order, and supervision of a completed project can take up to a year.

As a rule, clients prefer to contact a company that could solve all the tasks. Therefore, offer, if possible, a wider range of services for customers: planting, lawns, flower beds, drainage, paving paths, drains, outdoor lighting, gazebos, fountains, small architectural forms, automatic watering, etc.

At the initial stage, it is possible to offer preparatory work services: site visit, territory planning, recommendations for care, calculation of drainage systems, development of the initial stage of the project. For such types of work, payment will be about $1,000. Then, the territory will be equipped at a cost per hundred square meters of land in the range of $1,000-3,000, depending on the project. The cost of the design project (documentation, without the cost of work) will be from $200 to $2,000.

Your company can provide further services for the care of the client's homestead: the gardener will take care of the plantings and order on the client's territory. This type of service will allow you to have additional profit.

Cost of work and return

When assessing the cost of work, it is necessary to take into account such factors as the solvency of the client, the area and topography of the site, its location, the volume of work performed, as well as their urgency.

The seasonality of the business makes adjustments to the work of the company. It is necessary to work intensively during the summer period in order to distribute the profits received over the winter months. Typically, the seasonal decline occurs between November and March. During these months, you can engage in related activities, such as shoveling snow, or develop new projects, repair equipment, or even use such time for vacations.

Approximate prices for services:

• departure and consultation of a specialist - $ 26
• development of a garden project - $ 10-15 per hundred square meters.
• tile work - from $ 10 per sq. m.
• delivery of lawn land - $ 20-30 per cubic meter.
• installation of drainage systems, lighting, arrangement of flower beds - $ 120 per sq. m.
• installation of irrigation systems - within 70% of the cost of equipment, which is approximately $ 1,500
• architectural supervision of the project for the entire period - 10% of the cost of work.
• topographic survey of the area, taking into account the relief - 10% of the cost of work.

A start-up firm may have the following approximate monthly balance sheet:

• revenue – $25,000 (100.0%)
• general expenses – $19,000 (76.0%), including:
  • purchase of materials (stones, fences, curbs) – $4,950 (19.8%)
  • purchase of plants (shrubs, trees, flowers) – $4,950 (19.8%)
  • purchase of irrigation systems – $2,600 (10.4%)
  • salary of employees (5 people) – $6,500 (26.0%)
• profit (amount excluding taxes) – $6,000 (24.0%)

This is an approximate result of the work of a landscape design company in the implementation of a complex order for the improvement of one site. For the season, profitability can be in the range of 15-20%. Of course, a lot will depend on the quantity, volume of orders and how you promote your company and offer your services.

When drawing up a business plan, you need to take into account the prices prevailing in your area. The landscape business is considered quite profitable. Therefore, with a serious attitude, you may well achieve success.