Annotation. 3

Research objectives. 3

Information provided. 3

Application List.. 3

List of diagrams and tables.. 3

Essence of the project. 3

Geography of the study. 3

Information collection methods. 3

Description of market segments. 3

Competitive Analysis (an example of a description of one market participant) 3

El Dorado. 3

annotation

Research objectives

Information provided

The business plan contains the following main blocks:

1. Description of services
2. Market analysis
3. Marketing plan
4. Sales plan
5. Production part
6. Organizational structure
7. Financial plan
8. Normative base
9. organizational plan

1. PROJECT SUMMARY

The essence of the project

Long-term and short-term goals of the project

Estimated project timeline

Summary of marketing mix (4P) services

Project cost

Project funding sources

Benefits and risks of the project

Key economic performance indicators of the project

2. PRODUCT DESCRIPTION

Functional purpose of products

Product types

Product cost, accepted pricing concept

Quality control requirements

Opportunities for further development products

Patent and license protection of products

3. MARKET ANALYSIS

Analysis of the state of affairs in the industry

The current situation in the industry

Factors Affecting the Industry

Industry Development Trends

General market data

Market size, potential market size

Market structure

Market pricing

End users

Potential consumers of products

Segmentation of consumers according to their needs

Description of the main segments of consumers. Consumer preferences of the main consumer segments.

Selection and justification of the target segment

Competitive Analysis

Description and analysis of potential competitors

El Dorado

Technosila

Selection and justification of the unique advantage of the service

4. MARKETING PLAN

The unique advantage of the product, positioning

Prices, pricing policy. Justification of the price of products.

The procedure for the implementation of sales, justification of guarantees for the sale of products

5. SALES PLAN

Prices for specific product items

Sales organization, distribution channels

Turnover speed

Sales plan for the entire billing period

6. PRODUCTION PART

Description production process. Technology system service organization.

Requirements for suppliers

The composition of the main equipment

Assessment and justification of the necessary resources

Estimation of fixed and variable costs in the provision of services

Plan for the provision of services for the billing period

6.1. FUNCTIONAL SOLUTION

Selection and justification of the type of enterprise

Selection and justification of additional services

7. ORGANIZATIONAL AND MANAGEMENT STRUCTURE

Organizational structure of the enterprise

Specialization, number and composition of employees

Labor costs

8. FINANCIAL PLAN

Funding volume

Composition and nature of project implementation costs (investment costs)

Composition and nature of income from activities (income plan)

Principles for calculating fixed and operating costs (cost plan)

Parameters of the financial part of the business plan, sensitivity analysis to changes in parameters

The main forms of financial settlements

Profit and loss statement (shows the operating activities of the enterprise by periods)

Movement plan Money(Cash flow)

Project payback schedule

Project performance indicators

Internal rate of return, return on investment, Internal Rate of Return (IRR)

Discounted payback period (PBP) months

9. REGULATORY INFORMATION

Normative base

Required licenses or permits to complete the project (terms and cost of obtaining)

10. ORGANIZATIONAL PLAN FOR PROJECT IMPLEMENTATION

Project Implementation Schedule

Necessary human and financial resources for project implementation (pivot table)

APPS

Application List

Annex 1. Job Descriptions store staff

Store Manager (Director)

Chief Accountant (Accountant)

Head of Sales Department

System Administrator

Head of Procurement Department

Purchasing Manager

Director of security

Security guard

Cleaning woman

Appendix 2. Excerpts from the "Rules for the sale of certain types of goods"

Annex 3. Documents required for registration of cash registers

Appendix 4. Excerpts from the Federal Law of the Russian Federation "On Companies with limited liability” concerning constituent documents societies

Annex 5. Documents required for registration of a Limited Liability Company

Annex 6. Addresses of Moscow stores of the main market players

List of diagrams and tables

Table 1. Major market players household appliances

Table 3. Prices for specific items of goods

Table 4. The rate of turnover

Table 5. Equipment composition trading floor

Table 6. Equipment for utility rooms and office

Table 7. Calculation of the cost of racks.

Table 8. Distribution of store area between premises

Table 9. Store staffing

Table 10. Store opening costs

Table 11. Fixed and variable costs

Table 12. Profit and loss statement, c.u.

Table 13. Plan of cash flow (Cash Flow), USD.

Table 14. Payback schedule for the project, USD.

Table 15. Schedule

Table 16. Required human and financial resources

Diagram 1. Ratio of shares of the Moscow home appliances market

Diagram 2. Structure of household expenditures

Scheme 1. Layout of racks in a retail space

Scheme 2. Organizational structure of the enterprise

The essence of the project

Creation of a store specializing in the sale of household appliances and electronics.

Geography of the study

Moscow

Information collection methods

Desk research, expert interviews.

The typical business– the plan was reviewed and updated in March 2007. According to the results of the examination, changes were made to the financial model of the project.

Description of market segments

Assessing the shares of the Moscow market of electronic equipment belonging to different trading formats, the main players disagree. “While household appliances retail chains account for 60% of sales, markets account for 20%. Other forms of trade, such as department stores, brick and mortar stores, Internet commerce, account for another 20% of sales,” says Andrey Zuev from MIR Company. According to RATEK's Alexander Plyatsevoy, market trading accounts for approximately 60% of the Moscow consumer electronics market. Similar estimates are given by Mikhail Kuchment from M.Video: the market share is 50%, local chain electronics supermarkets - 45%, new format- self-service supermarkets, as well as large hypermarkets (shopping centers) - occupies 5%. Online sales are less than 1%.

Chart 1 shows the ratio of market shares held by the top four network operators.

Diagram 3. Correlation of shares of the Moscow household appliances market

Competitive Analysis (an example of a description of one market participant)

El Dorado

The largest retail network selling household appliances.

Created in 1994.

Number of stores: 950 (in Russia, Ukraine and Poland).

Number of stores in Moscow - 30.

Attention! Free business plan, offered for download below, is an example. The business plan that best suits the conditions of your business must be created with the help of specialists.

Download home appliance store business plan

Says aspiring entrepreneur Ryazan region Mikhail Filimonov, owner of a small store selling household appliances. Michael opened small shop in large mall. The store employs four salespeople. Mikhail is engaged in the purchase and delivery of goods on his own, his wife is in charge of accounting. Thanks to the excellent combination of "price / quality", as well as unusual household appliances, the business is booming.

Introduction. The store is not like everyone else, or how did I decide to start my own business?

It is quite difficult to work in Ryazan, and therefore, after graduating from the institute, I worked for more than three years in a household appliances hypermarket as a consulting manager.

At first it was hard, but over time I got involved, and fell in love with household appliances with all my heart, and even began to follow the latest in order to be competent in this matter.

But the work of a manager (or, more simply, a seller) does not bring insane earnings. In truth, the money from the labors is enough to eat, and somehow dress.

Therefore, I saw only one way out - to start own business. I have not seen more ways to improve my own well-being.

I began to seriously think about how to start selling household appliances myself. Of course, compete with large networks in this area is stupid, and I decided to open a store (or rather a small department in a shopping center) selling Chinese mobile phones.

The Chinese manufacturers have made a huge leap, and their phones do not differ in quality from Korean and American smartphones, but at the same time they are much cheaper. On low cost and high quality I bet.

How to start your own business or go nowhere without a business plan

I am excellent with mobile phones. I know them specifications and approximate prices, but I absolutely do not understand how to start a business.

Fortunately, my wife will deal with bookkeeping, but the decision on all financial matters I'm going to take it alone.

My initial capital is extremely meager, and it will only be enough to purchase a batch of phones and rent a room.

Therefore, I can't afford to move around financially, and I need a clear plan that will answer the following questions:

• How much will you have to spend on the initial purchase of goods?;
• How many salespeople and electronics engineers should be hired initially?;
• How much will you have to spend on renting a room for a store?;
• What legal issues need to be resolved when registering an IP?

How I solved the business plan problem

I understood that I needed a quality business plan.

Without it, there is nothing to try to start a successful business.

At the same time, I cannot afford to fork out for an expensive financier and fully pay for his services.

Those worthless plans that can be freely downloaded on the net are also no good. It's just a waste of time and a monstrous risk.

The solution was found by my smart wife.

She found a wonderful site where you can download a business plan for mere pennies.

Business plans on the site are compiled by professionals in their field, but require personalization.

Actually, with personalization, the issue was resolved fairly quickly. My wife and I finalized the plan in a week, gave it personality, and thanks to it we were able to start our small business.

Household appliances in the USA (brands, shops)

Some useful information and a brief presentation of the household appliance store business plan:

Home Appliance Repair Business Plan Summary

Here is a business plan that highlights the budget and prospects for creating and developing a home appliance store.

The creation of an enterprise of this kind has 3 goals:

• Full satisfaction of the consumer market in need of high-quality household appliances, their repair and maintenance;
• Establishment of a highly profitable enterprise;
• Receiving a profit.

Russia and Ukraine is the first step to the beginning successful business with an easy and simple start.

Making a decision to buy a franchise is necessary with the professional recommendations of the section:

About the most breaking news and business trends with a franchise can be read

Full financing of the project can be carried out by obtaining a commercial loan in the amount of 2,410,000 rubles at 14% per annum, which will fully ensure the launch of the enterprise and the creation of all the necessary conditions for this.

At the same time, the estimated income of the investor will be about 154,972.82 rubles for 2 conditional years life cycle enterprises.
Loan repayments are due from the first month of launch.

According to experts, the household appliances store will eventually bring income from 29,722,717.4 rubles.

Overview of the proposed range:

1. Sale of household appliances for the home: computers, TVs, refrigerators, vacuum cleaners, dishwashers, washing machines, irons and so on.
2. Household appliances for the kitchen: microwave ovens, meat grinders, juicers, yogurt makers, bread makers, coffee makers, and more.
3. Personal appliances: electric toothbrushes, scales, curling irons, epilators, razors.

Table number 1. Dynamics of Entrepreneurial Confidence in Retail in Russia

Services provided by this type of company:

1. Repair of audio-video equipment.
2. Repair of dishwashers
3. Repair of washing machines
4. Repair of air conditioners
5. Repair of gas and electric stoves
6. Home repair
7. Diagnostics of equipment
8. Warranty repair
9. Sale of spare parts for various household appliances
10. Sale of accessories for appliances
11. Complete installation and connection of large household appliances, and equipment of any complexity.

The path to the implementation of the selected project. Step by step:

1. Choice of a special form of ownership of the enterprise.
2. Registration of a new enterprise in the tax and administrative authorities.
3. Determination of the main direction for the goods and types of repairs provided.
4. Definition and conclusion of contracts with suppliers.
5. Global product procurement
6. Search and further hiring of employees in the amount that is required.
7. Carrying out an extensive marketing campaign that allows the layman to learn about the existence of your company.

Table number 2. Assessment of factors limiting entrepreneurship in trade in Russia

The marketing company needs to without fail turn on:

1. Creation of a website with which you can get acquainted with the assortment without leaving your home.
2. Participation in various fairs and exhibitions with your product.
3. Placement in magazines and newspapers of your advertising.
4. Creation advertising booklets, and their further mailing to potential buyers.
5. Advertising on television.

The more extensive the PR campaign, the more useful it will bring.
All these actions will help you convey to the inhabitants the information about what exactly they can buy in your store. desired goods and perform all necessary repairs at affordable prices.

Question: ... The entrepreneur is engaged in the retail trade of household appliances and furniture through stores with an area of ​​150 square meters. m and pays UTII. Sometimes an entrepreneur entered into sales contracts with legal entities who purchased goods with payment for non-cash payment. Since 2006, the concept has changed " retail". Will such transactions be subject to UTII in 2006? Do I need to issue an invoice when concluding such transactions? (Letter of the Ministry of Finance of the Russian Federation dated 03.24.2006 n 03-11-05 / 76)

Question: An individual entrepreneur is engaged in the retail trade of household appliances and furniture through stores with an area of ​​150 square meters. m and pays UTII. In some cases, the entrepreneur entered into sales contracts with legal entities. They purchased goods in stores and paid for them by bank transfer. Such transactions were formalized under the usual form of taxation.
Since January 1, 2006, the concept of "retail trade" has changed. In this regard, will such transactions fall under UTII in 2006? Should an entrepreneur issue an invoice or an invoice when concluding such transactions? Should an entrepreneur, when goods are released after a non-cash payment by the buyer, issue an invoice for the release of goods, or is only a sales receipt required?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated March 24, 2006 N 03-11-05 / 76
The Department of Tax and Customs Tariff Policy considered the letter on the procedure for applying the provisions of Ch. 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" tax code Russian Federation (hereinafter referred to as the Code) in relation to retail trade and informs the following.
federal law dated July 21, 2005 N 101-FZ "On Amendments to Chapters 26.2 and 26.3 of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid" in Art. 346.27 of the Code was amended, which entered into force on January 1, 2006, which, in particular, clarified the concept of retail trade.
In accordance with new edition Art. 346.27 of the Code, retail trade is understood as entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include the sale of excisable goods specified in paragraphs. 6 - 10 p. 1 art. 181 of the Code, food and beverages, including alcoholic, both in the packaging and packaging of the manufacturer, and without such packaging and packaging, in bars, restaurants, cafes and other catering facilities, as well as products of own production (manufacture).
Retail trade carried out through shops and pavilions with a sales area of ​​more than 150 sq. m for each object of the organization of trade, is recognized as a type of entrepreneurial activity, in respect of which, in accordance with paragraphs. 6 p. 2 art. 346.26 of the Code, a single tax on imputed income is not applied.
Paragraph 1 of Art. 492 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under a retail sale and purchase agreement, the seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.
From the content of Art. Art. 492 and 506 of the Civil Code of the Russian Federation it follows that the main criterion for distinguishing retail trade from wholesale trade is the ultimate goal of using the goods purchased by the buyer.
Thus, to the retail trade for the purposes of Ch. 26.3 of the Code includes entrepreneurial activities related to the sale of goods both for cash and for cashless payments under retail sales contracts, regardless of which category of buyers (individuals or legal entities) these goods are sold. At the same time, the defining feature of a retail sale and purchase agreement for the purpose of applying a single tax on imputed income is the purpose for which the taxpayer sells goods to organizations and individuals: for personal, family, home or other use not related to entrepreneurial activity, or for use these goods for business purposes.
Article 493 of the Civil Code of the Russian Federation establishes that, unless otherwise provided by law or an agreement, a retail sale and purchase agreement is considered concluded from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods.
According to the letter, an individual entrepreneur carries out activities for the sale of household appliances and furniture through stores with a sales floor area of ​​​​less than 150 square meters. m. In some cases, he sells these goods legal entities for cashless payments.
Considering the changes made to Sec. 26.3 of the Code, ongoing business activities for the sale of household appliances and furniture, including legal entities, may be recognized as retail, regardless of the form of payment for this product (non-cash or cash).
If, when carrying out operations for the sale of household appliances and furniture, buyers are presented with the corresponding amounts of value added tax, invoices are issued, and if an individual entrepreneur maintains registers of received and issued invoices, purchase books and sales books, then this activity does not may be recognized as a retail trade and subject to taxation in accordance with the generally established procedure or in accordance with a simplified taxation system.
Please note that retail trade does not include sales in accordance with supply contracts. So, according to Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, the supplier-seller engaged in entrepreneurial activity undertakes to transfer, within the stipulated time or within the specified time, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use .
In this case, in the case of the sale of goods under the supply contract, appropriate invoices are drawn up. Based on vacation invoices finished products and other similar primary accounting documents, an organization and (or) an individual entrepreneur issue invoices in the prescribed form in two copies, the first of which is sent (transferred) to the buyer no later than 10 days from the date of shipment of the product (goods), and the second remains with the supplier for reflections in the sales book and VAT accrual.
Consequently, if an individual entrepreneur sells household appliances and furniture under supply contracts and at the same time he draws up the appropriate invoices, then this type of entrepreneurial activity also cannot be recognized as retail trade and is taxed in the generally established manner or in accordance with the simplified taxation system.
Deputy Director
Department of Tax
and customs tariff policy
A.I.IVANEEV
24.03.2006

Lord

Please note that the material below contains only a typical business plan. The figures given in it can be regarded as indicative only, since the market and prices are constantly changing. However, the following business plan provides a clear understanding of the steps that will need to be taken to successfully launch the described business, and can serve good pattern to prepare your own business plan.

Since this business plan is quite voluminous, we suggest that you download its text for further review.

Business plan

Production of components for household and computer equipment

*The article is over 8 years old. May contain outdated information

Profitability calculator for this business

As soon as the business idea arose to open a theater of counterculture, it became clear that money was needed, a lot of money that only an investor could give. It's better not to remember where he came from, but he agreed to...

Organizing an auction can be good view earnings, because in this case you will have to act as an intermediary who provides a venue for it and is engaged in administrative work.

Applying fire protection can be good separate view business, and the development of an existing one based on fire safety. There will always be a demand for such services, so such an undertaking has ...

Dance is not only a conversation without words. It is also art, sports, excellent stress therapy and a powerful "pumping" of the body. positive emotions. And for those who are ready to teach others to "move in ...

Opening a table linen business does not require a large start-up investment, you need to rent a suitable premises and purchase some equipment, which one depends on the scale of the business.

What is a mini-hotel, how much money is required to open it in Moscow and in the regions, and what profit can it bring? We are looking for answers to these and other questions about starting a mini-hotel business.

This business is characterized by small investment, has many development options and may be of interest only to novice entrepreneurs who do not have a large starting capital ...

Development of a business plan for a household appliance store

(LLC "Telemax")

Introduction. 3

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

1.2. Characteristics of the company.. 5

1.2. Analysis financial condition Telemax LLC. 7

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

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

2.2. Analysis of competitors. 22

2.3. Consumer analysis. 25

Findings: 34

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

3.1. Design organizational structure shop. 35

3.2. Marketing plan. 39

3.3. Production plan. 46

3.3.1. Need for space and equipment. 46

3.3.2. Implementation plan. 49

Findings: 56

Chapter 4 economic efficiency business plan. 57

Findings: 61

Conclusion. 62

References.. 64

Introduction

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

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

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

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

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

Target graduation project: Expansion of the network of Telemax household appliances stores.

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

Carried out marketing research household appliances market

The main sections of the business plan have been developed

The economic efficiency of the project was assessed.

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

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

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

Section 1. Analysis of the activities of Telemax LLC

1.2. Company profile

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

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

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

The founders of the Society are individuals.

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

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

Formation of executive bodies and early termination of their powers;

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

Election audit commission;

Reorganization and liquidation of the company.

Operational management is carried out by the General Director.

The company has an independent balance sheet, a bank account, as well as a round seal, stamps and letterheads with its own company name.

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

The main activity is the retail trade of household appliances.

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

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

audio and video equipment;

· Hi-Fi equipment

Automotive

· Appliances

· Kitchen appliances

photographic equipment

Phones and faxes

· Accessories and related products.

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

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

1.2. Analysis of the financial condition of Telemax LLC

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

Analysis methodology financial results includes several stages:

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

2) analysis of profit from sales;

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

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

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

Absolute indicators of profitability of the enterprise:

Sales profit is gross profit from the ordinary activities of the enterprise.

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

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

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

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

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

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

Table 1.1.

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

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

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

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

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

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

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

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

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

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

Marketable assets – receivables and other assets;

Slowly realizable assets - items of section II of the asset: "Stocks and costs" (with the exception of "deferred expenses", " accounts receivable more than 1 year”, “VAT on acquired values”);

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

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

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

Calculation of liquidity ratios

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

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

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

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

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

1. Return on Advance Capital = net profit/total of the average balance. The return on capital shows how many rubles of profit fall on the ruble of advanced capital.

2. Profitability equity= net profit/average equity.

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

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

Shows the share of profit in each ruble of sales proceeds

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

Shows the share of profit in costs

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

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

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

Calculations of profitability indicators are given in table. 1.3.

Table 1.3.

Enterprise profitability indicators

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

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

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

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

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

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

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

Conclusions:

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

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

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

3. Analysis of liquidity indicators showed that the value of the indicators tends to increase, and is within normative values, which indicates satisfactory solvency.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2.2. Competitor analysis

According to buyers, the most popular shops household appliances in St. Petersburg are Eldorado, Technoshock and World of Technology stores (Table 2.1.).

Table 2.1.

Popularity of stores in terms of buyers

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

Rice. 2.3. Positioning of household appliance stores

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

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

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

Assortment policy;

Price range;

Service level;

Availability of discount and bonus programs for buyers;

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

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

Table 2.2.

Market segmentation by main competitors

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

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

2.3. Consumer Analysis

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

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

F. Kotler offers segmentation according to the following characteristics:

Geography;

Demography;

Psychography.

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

1) in one or more geographical regions;

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

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

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

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

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

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

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

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

Table 2.3.

Market segmentation

Sharding Options

Segment profiles

Men

Income level

Less than 3000 rubles / month

3000-5000 rubles/month

5000-10000 rub/month

10000-15000 rubles/month

More than 15,000 rubles / month

Education

Secondary special

Kind of activity

non-working population

Housewife

Working population

Speciality

Service staff

employee

Specialist with VO

Senior manager

Family status

Family

lonely

Family size

Number of children

No children

First segment

Second segment

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

Leisure activities;

Frequency of trips abroad;

Use of the Internet.

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

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

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

Rice. 2.4. The structure of store visitors by gender

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

Rice. 2.5. Age structure of consumers

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

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

Rice. 2.6. Family status

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

Rice. 2.7. Household size

2.8. Number of children in the household

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

Fig.2.10 Employment

Rice. 2.10 Position

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

Rice. 2.11. consumer group

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

Table 2.4.

Age and wealth of household appliances buyers

Thus, based on the analysis, we can conclude that the main segment includes couples aged 35 years with an income above the average and working and having a higher education.

Conclusions:

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

Growth can be noted as the main trends in the development of the household appliances market, the dynamics of which is due to an increase in purchasing power, as well as the process of replacing household appliances and electronics purchased in the early 90s.

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

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

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

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

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

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

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

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

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

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

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

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

Table 3.2.

Need for equipment

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

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

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

Annual demand for goods;

Projected annual revenue

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

Table 3.3

Annual demand for goods

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

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

Table 3.4

Planned trade turnover for 2003

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

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

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

Table 3.3.

Projected cost estimates for 2005

The cost of purchasing goods is calculated by the formula:

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

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

Salary is calculated based on staffing presented in table 3.1.

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

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

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

T \u003d Planned revenue * 0.002 (3)

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

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

Table 3.4

Main economic indicators

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

The level of profitability in 2005 will be

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

3.4. Financial plan

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

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

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

Table 3.5

Calculation of tax payments to the budget for 2003.

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

Table 3.6.

Balance of cash income and expenses, thousand rubles

Thus, at the end of the period, the company has at its disposal a balance of funds in the amount of 5,736 thousand rubles, which the company can use to purchase fixed assets, expand the range, conduct additional promotional activities and pay additional bonuses to employees.

Conclusions:

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

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

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

Economic indicators activities indicate the feasibility of creating a store.

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

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

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

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

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

Fixed costs (Z post), rub. 4306000

variable costs per unit prod. (Z lane), rub. 1273

Weighted average price (P), rub. 5115

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

Rice. 4.1. Break even

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

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

Clean discounted income and is calculated by the formula:

where Bt is the benefits of the project in year t

Ct - project costs in year t

t = 1 ... n - project life years

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

profitability index.

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

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

Co - initial costs.

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

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

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

Table 4.1.

Project economic efficiency indicators

An analysis of the economic efficiency of the project shows that the project is particularly sensitive to changes in the selling price. If the price is only 20% lower than expected, then the project will enter a loss zone already in a typical production period. So the break-even analysis allows you to conclude that the biggest risk associated with the price.

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

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

Conclusions:

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

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

Conclusion

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

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

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

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

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