Bakery business plan: step-by-step analysis with calculations. Mini-bakery income and expenses

Here you will learn about how to open a bakery, what you need for this, you can download ready-made example business plan for opening. A bakery is an excellent type of business in almost any city.

Constant demand for your product on the market is one of the main and indispensable conditions for running your business. Bread and bakery products are exactly the kind of goods that are always needed. Therefore, baking is a profitable and stable business, although not promising big income. What do you need to open your own bakery, and what difficulties will you have to face here? All this is discussed in detail below.

Business plan

Here you can download a ready-made example of a bakery business plan for planning to open your own business in this area. This example contains everything detailed examples calculations that will help you evaluate your strengths in the bakery business.

All calculations are approximate, so in your case they may be different, for example, less expensive.

How to open a bakery

“Measure twice, cut once,” says popular wisdom. The same principle is true for the topic of our article: how to open a bakery. We will look at seven key issues, without a positive solution to which there will be no success in your endeavor.

Money

How much money is needed to open a bakery? This figure will directly depend on the planned volumes of baking. So if you are planning a mini-bakery, this is approximately 350 kg bakery products per shift, then the starting capital will be approximately 200 thousand rubles. In the case of more impressive production volumes, you need to count on several million rubles. The larger the output of your bakery, the more productive and expensive equipment you will need.

But the given amounts are quite arbitrary, because they are designed for the launch of the bakery project itself. But before launching, it is still necessary to resolve the issue with the premises, draw up all the necessary documents, hire and train staff.

Room

This is perhaps one of the key and most difficult moments when opening a bakery. Let us immediately make a reservation that we will not consider issues related to the construction of a bakery “from scratch”; it is expensive, difficult and time-consuming.

One of the acceptable options is to use the free space of establishments catering or store. To do this, you will need to conclude an agreement on a joint activity. But this option is good if you have connections with the owners or managers of such establishments, otherwise gaining understanding on their part will not be easy.

The most common solution is long-term rent. For a mini-bakery you will need an area of ​​at least 60 - 120 m2. No less important is the location of the rented premises. Everything is important here, including logistics (are the entrance points equipped, the distance to the intended place of sale, etc.). You should also remember about the presence of competitors in your chosen area. It is best to entrust the selection of premises for a bakery to specialists - marketers. These are additional costs, but believe me, it is very difficult to achieve success without serious market research. And sometimes this is fraught with losses and the loss of the entire business.

When choosing premises for a bakery, you must strictly follow the requirements of the SES:

  • Basement and semi-basement premises are not suitable for any bakery, including mini ones;
  • the floor covering must be waterproof;
  • on the walls, up to a height of 1.75 m, there should be ceramic tiles or light-colored paint, the rest of the walls and ceiling should be whitewashed;
  • the premises must be equipped with cold and hot water supply systems, and a sewerage system is required;
  • Utility and utility rooms of the bakery must be equipped, these include: a warehouse for flour and other raw materials, a shower, a wardrobe for staff, a sink and a toilet;
  • equipping the premises with natural and artificial ventilation systems is mandatory.

If the selected premises are not equipped with all of the above, you will need to make repairs. And this is money and time.

Documentary and regulatory approval

We have already mentioned above the SES standards for a bakery, but without obtaining a “Sanitary and Epidemiological Certificate for Production” certificate from this organization. Without this document, you do not have the right to produce products.

In addition, to legally sell your bakery products, you need a “Sanitary and Epidemiological Certificate for Products” certificate. Without it, not a single store will undertake to sell your bakery products.

Also, to open a bakery, special permits are required.

Scroll:

  • Certificate of compliance with the Federal Agency for Technical Regulation and Metrology;
  • Fire inspection permit;
  • Permit from environmental assessment.

Only after receiving all the specified permits and certificates can you begin production and marketing of your bakery’s products.

Bakery equipment

When choosing equipment for a bakery, you must clearly define the strategy of the business project. In other words, what do you want to achieve and what will your competitive advantage. It can be very high quality products, a large assortment of bakery products or flexibility and speed when switching to the production of other types and varieties of bakery products (sensitivity to market requirements). In accordance with the chosen direction, you select equipment with the required characteristics.

The next point is the choice of the country of origin. Foreign analogues will be significantly more expensive than domestic equipment. For example, German baking ovens will cost you from 30 thousand euros. It’s true that the characteristics of such stoves are much better. They require less repair and are generally more durable. The most famous and well-established brands in the bakery equipment market are: Metos, Winkler, Giere, Polin, Bongard and Miwe.

In addition to ovens, you will need other equipment, such as dough sheeters, dough mixers, flour sifters, etc. You will also need to purchase racks, scales, packaging machines, bread slicers, baking dishes, etc.

Thus, for a bakery with a productivity of up to half a ton per day, approximately 60 thousand euros will be required to purchase all the necessary equipment (imported). This is the minimum set. When purchasing more productive equipment, count on 100-200 thousand dollars. Domestic analogues will cost much less. Depending on your financial capabilities, you can combine what equipment you buy for your bakery.

Sales of finished products

To organize sales you can:

  1. Conclude a supply agreement with several stores and deliver using your own transport.
  2. Conclude an agreement with wholesalers. This option will free you from organizing a sales market, and it is also more economically profitable; you do not need to maintain vehicles and additional personnel for the bakery (driver, auto mechanic).
  3. Independent organization of points of sale. This is the most expensive option, as it will require mobile vans and special permission from the municipality. But the advantages of this method are obvious - you always sell your product.

Recruitment

It is clear that workers are needed to operate a bakery. Their number depends on productivity. So for a mini-bakery, with the production of up to 350 kg of baked goods, you will need 3-4 people (baker - technologist, baker's assistant, technician and cleaner). When increasing production to 2.5 tons of bread per shift, you cannot manage with a staff of less than 7 people.

Equipment suppliers will teach your staff how to operate it, but they won't teach you how to bake bread or rolls. Therefore, for the vacancy of a baker-technologist, hire a person who has the appropriate education and at least minimal work experience. Your reputation largely depends on this.

Getting started

Before starting a bakery, you need to make sure that you have all the necessary raw materials in your warehouse. Its quantity should not be less than the weekly consumption.

So, after 9-10 months of all the work, obtaining all the necessary certificates and permits, recruiting and training personnel, the exciting moment has come, the start of work. But in essence this is not the end, this is the beginning. For example, when releasing the first batch of bakery products, you must calculate its cost and set a price acceptable to both you and the end buyer. When calculating the price, it is necessary to take into account that, according to GOST, for 1000 kg of white bread you need: 740 kg of wheat flour, 7.4 kg of yeast, 9.6 kg of salt and 1.2 kg of vegetable oil. Add here staff salaries, fees for used energy resources and taxes. The price of the bread you produce should not be less than all costs, otherwise it is bankruptcy.

In general, the average profitability of small bakeries fluctuates around 10%. Not too much, but not too little either. In Europe, for example, such profitability is a very successful business.

To run a successful business, you also need to master the basics of marketing and constantly monitor the needs of customers. For small bakeries, this is the only chance to be profitable.

We hope that information on how to open a bakery and a business plan for opening one will help you in starting your business.

In every locality - both in a large metropolis and in a small regional town - there is this most important production - a bakery plant. And if other products, including vegetables and fruits, can be imported from other cities and even countries, then bread will always remain a product that is produced and sold locally.

Along with the main bread production plant (the products of which are supplied to stores located in different parts of the city), there are often small private productions that have undeniable advantages, and therefore are able to coexist with it and at the same time be profitable.

What is their superiority? Can owning your own mini-bakery become a viable and profitable business? Read about the features of this type of business, issues of its organization and the nuances of running it in the article.

Why is a mini-bakery better than a bakery?

Your own bakery can become quite a profitable and in-demand production. Its advantages compared to leading bakeries are obvious:

  • the bread is always fresh, because it is baked in small batches and, as a rule, not far from home or work;
  • the products have a more interesting assortment, because the bakery can produce them in small batches, focusing on the demand and tastes of its consumers;
  • quality is often better due to smaller volumes and close control over the manufacturing process;
  • The offer of such bakeries at home is more diverse and changes more often, because mini-production is more flexible and responds faster to the needs of its customers.

Considering all of the above, we can safely say that having your own bakery is quite popular, attractive and profitable business. At proper organization production and competent building of relationships with consumers, it can bring considerable profit and pleasure to both the owner and the local population.

In Europe, private small bakeries provide up to 70% of the total volume of bread produced, but in our country these figures barely reach 20%. There is something to strive for and someone to follow as an example in order to instill in people the healthy habit of buying fresh bread prepared in a private bakery near their home.

Mini-bakery opening plan: main stages

The “Own Bakery” business, although small, requires significant investments - both knowledge, time and labor, as well as financial resources. Before starting this kind of production, you should carefully study and think through a number of the most important issues of its organization. First of all, it is necessary to draw up a clear business plan in which the following steps will be spelled out and analyzed:

  • bakery products (volume and range, technology, competitive advantages);
  • raw materials ( necessary list, organization of supplies);
  • sales of products (methods, channels, promotion);
  • premises for a bakery, including preparation of documents for their compliance with SES requirements and production volumes;
  • equipment for making bread, including additional (for storing blanks, finished products etc.);
  • bakery staff (recruitment and training of personnel, remuneration, maintenance of employees);
  • calculation economic indicators, in particular - the costs of opening and organizing production, the profitability and profitability of the bakery;
  • business registration, preparation of all necessary documentation.

Only after all these points have been analyzed and determined, you can begin specific actions to organize your own bakery.

Assortment of bread products

Let's start with the most basic and understandable - with products. In order to survive next to the “giants of the grain market” and attract your own consumers, you need to determine your advantages and distinctive features. Mini-bakeries have this (in addition to the freshness of their products and proximity to home) assortment. How will it differ from the factory one?

Perhaps you will focus on such traditional bread products from different nations of the world as Italian ciabatta, Georgian kuhtiali or puri, Uzbek flatbread, etc.? Or offer your consumers healthier products - dietary, organic, with a variety of grains, seeds and dried fruits? Or maybe these will be completely new recipes - exotic, unusual combinations of ingredients and additives when making bread?

How to decide on an offer?

If you don’t know where to stop, conduct a survey among your potential consumers - what would be interesting to them, what is missing, what they would happily buy every day, and what - from time to time, for variety. Based on the data obtained, decide on the initial assortment and approximate production volume of each variety.

To begin with, it is better to focus on 5-7 types of bread, and then, as you develop, add/replace it, offering new popular items. It would be a good idea to add some sweet products to the assortment in the form of cakes, pastries, etc. As a rule, the profitability of a bakery-confectionery is higher than just a bakery.

Required raw materials and search for suppliers

Raw materials for the production of finished bakery products can be divided into two types - mandatory and additional.

  1. The first is the one that is used for almost any bread, regardless of its type: flour, yeast, salt, sugar, vegetable oil and some others.
  2. The second is what is required depending on the assortment offered by the bakery: seeds, nuts, dried fruits, spices, etc.

You can decide on a complete list after you have made a clear list of all varieties planned for production, as well as developed/determined their exact recipe and production volumes. Then you can start looking for suppliers of raw materials and agree with them on the terms of cooperation.

However, the purchase of raw materials must be carried out immediately before the start of production - long-term storage of these products is unacceptable (flour gets stale, butter and other products spoil). It is also necessary to take into account that not all large suppliers are ready to cooperate with small-scale production, and if they do, the purchase price will be higher for small batches.

On average, the wholesale price of a kilogram of flour costs 10 rubles, while the weight of the finished bread will be at least 30% more due to the addition of other ingredients. Calculate purchase volumes depending on the planned monthly production volume.

To whom and how to sell bread

It is very important to take care of distribution channels for finished products in advance. There are several options in this case:

  • sell independently to the local population, who will purchase products at home or after work (in a residential area or near business centers);
  • supply small supermarkets and local shops, cafes and restaurants.

Ideally, it is better to combine both of these methods, then there is a greater chance that all your products will be sold out. If you are going to organize your own sales, then think about what it will look like - selling fresh bread from a car or in a small stall attached to a bakery, for example. Then the budget will need to include the costs for this position (sales location).

We purchase equipment for a bakery

Equipment is a very important point in the baking business. It must be of high quality, otherwise all efforts will come to nothing, even the most successful recipe will not save production. It doesn't have to be very expensive, but something cheap won't do either. Savings will cost you even more to repair or replace a failed purchase.

The most important positions are the oven and the dough mixing machine. In addition, you will need a flour sifter, a proofing chamber, tables, racks, and sinks. Basic equipment can be purchased one item at a time - for starters. For a small production volume this is quite enough. Your own mini-bakery, which produces about 350 kg of bread, will require an investment in equipment of about 200 thousand rubles. For comparison, producing a ton of bread will cost approximately 400-500 thousand, invested only in baking equipment.

In addition, if you plan to sell the products yourself, you will need additional costs for the purchase of cabinets for storing bread and buns, a display case, and a cash register.

Bakery staff: selection, training, employee salaries

Of course, the most important driving force (along with the equipment) is the bakery staff. For a mini-production, the staff will be small - necessarily a technologist, a baker, an auxiliary worker and a cleaner. Also, do not forget about the accountant and manager (however, if you have the appropriate knowledge and time, they can be the owner himself), and, if necessary, the loader.

At the same time, it is important to conduct preliminary training of personnel, familiarize them with the recipe and production process, as well as compliance with all standards and requirements of safety, quality, and sanitation. Don't forget to budget for employee wages and annual vacations so that they are assured of financial stability and motivated to do their best work, which ultimately translates directly into the quality of your products. On average, the salary of a technologist should be about 15-20 thousand, an accountant - 18-25, auxiliary workers - 12-15 thousand rubles.

Premises for a bakery in accordance with SES requirements and production volumes

Depending on the volume of production and the equipment used, you need to select the appropriate room both in size and other characteristics. Area for small bakery will be approximately 120-150 sq. meters. This will be enough to organize direct production, warehouses (for raw materials and finished products), as well as a small utility room for employees.

SES requirements for premises for a bakery

It is important to take into account the sanitary requirements imposed by the SES:

  • basement room equipped with ventilation;
  • the presence of sewerage, as well as water (hot and cold);
  • the presence of all necessary premises, both household (toilet, rest room) and utility rooms;
  • The walls of the bakery room should be tiled and the ceilings whitewashed.

Choosing a method for purchasing premises

It is also necessary to take into account the financial possibilities for purchasing premises. So, rent will cost approximately 4-6 thousand rubles per year per square meter. If you are thinking about how to build a bakery yourself, then your own production workshop with a shop nearby (including design and construction) will cost about 3.5 million rubles. About 2-2.5 million more will be spent on renting land with the right of subsequent purchase.

Perhaps at the initial stage it will be more profitable for a small bakery to enter into an agreement with some store/restaurant for joint activities and use their production facilities for your own purposes.

In addition, a bakery for rent would be a good option; this will simplify the approval of premises (which have already been used for similar purposes), and will also partially resolve the issue with equipment.

Economic indicators: investments, monthly costs, profitability

After you have considered all the issues related to the production of products, the purchase of raw materials, the acquisition of equipment and premises, as well as the hiring of personnel, you can move on to one of the most important points - calculating economic indicators and determining the feasibility of production. To do this, you need to analyze the main cost items and profitability of the bakery. So let's start with the initial investment.

Naturally, these articles will be very individual and approximate, since there are many nuances. On average, for a small bakery with a production volume of 350-500 kg of bread, the costs will be:

  • for equipment - 200-500 thousand rubles one-time;
  • rental of premises - about 75 thousand rubles/month (million/year) or 3.5+2 million rubles for construction;
  • utilities - about 15 thousand rubles/month;
  • wages - about 150 thousand rubles per month.

In addition, depending on the assortment, it is necessary to include in the expense item the costs of purchasing raw materials, carrying out the necessary communications (electricity, water, communications) and repairs, issuing permits, approvals and other additional costs. In general, your own mini-bakery may require an initial investment of 500 thousand to 4-5 million rubles.

At the same time, the profitability of production can be as high as 20%, and will pay off only in a couple of years, or 50-60%. In the second case, the approximate profitability of a confectionery-bakery is indicated (since it significantly exceeds pure bread production in terms of profitability), which will allow you to break even and start making a profit within the first year of operation.

Documents required for registration of bread production

A bakery is a production facility associated with the production of food products. Rospotrebnadzor imposes certain sanitary requirements on bakeries, regardless of whether it is a large-scale production facility or not. In this regard, it is necessary to obtain various permits. To open a mini-bakery you will need the following documents:

  • conclusion on compliance with fire safety requirements (from the fire inspection);
  • sanitary and epidemiological conclusions for production and products (separately) are issued by Rospotrebnadzor;
  • certificate of conformity - obtained from the Federal Agency for Metrology and Technical Regulation.

In addition, each employee will need to obtain a medical record. In general, to obtain all the necessary permits you will have to spend no more than 60-70 thousand rubles, including medical books for staff (about 600 rubles each).

Conclusion

Thus, we have considered the main points that need to be taken into account and analyzed before building a bakery. Despite the fact that this is a mini-production, a lot of effort and time, as well as financial resources, will have to be spent. Ultimately, with a competent approach and a well-chosen strategy, all your efforts and investments will pay off, and your own mini-bakery will “grow” into a successful, stable and profitable production.

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

Feasibility study for opening a business in the field of food production - a mini-bakery, which can be used as a sample for writing a business plan, as well as an example for calculation economic feasibility start of activity.

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

Project Description

Project idea: mini bakery

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

Assortment.

Planned product range:

  • Butter buns (8 types)
  • Cupcakes
  • Lamb products
  • Bagels
  • Cottage cheese

Competition

Currently, in the city of “N” there are 2 bakeries and 3 mini-bakeries, all specializing in the production of bread products (bread).

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

Organizational form and taxation system.

Organizational and legal form of business: “individual entrepreneur”. Form of taxation: Simplified taxation system, income minus expenses, 15%. Maintaining accounting: At the initial stage, tax and accounting will be outsourced to a specialized accounting firm. After organizing everyone production processes, debugging sales accounting will be carried out by the business owner independently using the online service “My Business”.

Operating mode:

The bakery will be open daily.

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

From 7:30 to 16:30 for employees (manager, sales representative), which are engaged in the marketing and sale of finished products. This category of employees will work a 5-day work week, with alternate days off.

General staffing:

Required equipment.

To organize a business you need the following set of equipment for a bakery:

Name Col. Price
Bakery oven HPE-500 1 RUR 34,794
Proofing cabinet ShRE 2.1 1 19760 rub.
Flour sifter PVG-600M 1 RUB 21,708
Dough mixer MTM-65MNA 1 51110 rub.
Hearth sheet for HPE 700x460 20 584 rub.
Exhaust umbrella 10x8 1 7695 rub.
Single-section washing bath 1 2836 rub.
Two-section washing bathtub VM 2/4 e 1 5744 rub.
Refrigeration CABINET R700M 1 24420 rub.
Pastry table SP-311/2008 1 13790 rub.
Wall-mounted food table SPP 15/6 1 3905 rub.
Portion scales CAS SW-1-5 1 2466 rub.
Portion scales CAS SW-1-20 1 2474 rub.
SK rack 1 6706 rub.
Trolley-stud for HPE TS-R-16 1 17195 rub.
Total expenses for the purchase of baking equipment: 226283 rubles

Product sales channels

Main distribution channel: small retail stores located in the city “N” and nearby settlements. Implementation through networks (regional and federal) grocery stores not planned in 2013.

Project Implementation Plan

Schedule

According to calendar business plan mini bakeries, the company launch period is 2 months. All stages associated with opening a business are the responsibility of the business owner.

Stage name Mar.13
1 decade 2nd decade 3rd decade 1 decade 2nd decade 3rd decade 1 decade
1 Registration of activities with the Federal Tax Service, ordering a stamp
2 Opening a current account
3 Conclusion of a lease agreement for a production workshop
4 Payment for equipment (baking line, car, equipment)
5 Repair of the premises in accordance with the requirements of the SES for food production, connection to electrical networks, other expenses
6 Coordination with the SES of the workshop premises
7 Line installation, installation supervision, commissioning, test baking
8 Coordination with Rospotrebnadzor of the recipe, technical specifications and instructions for manufactured products.
9 Recruitment
10 Conclusion of an agreement with suppliers and buyers
11 Start of activity

Total cost estimate for the project:

Expense itemAmount of expenses, rub.Note
Registration of activities with the Federal Tax Service 15 000 State duty, ordering a seal, opening a bank account, others
Cosmetic renovation of the premises, bringing the premises in accordance with the requirements of the SES 100 000 -
Purchase of equipment for baking bakery products 223 104 -
Purchase of vehicles 450 000 Bread van for 128 trays on the base, GAZ-3302 2010 model year.
Purchasing tableware 30 000 -
Recruitment (advertising) 5 000 -
Creation of inventory 50 000 -
Working capital (financing activities until breakeven) 150 000 -
Other expenses 100 000 Connection to electrical networks, approval of specifications and technical specifications for products
Total 1 123 104

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

Planned financial performance indicators.

Planned revenue and profit for 2013-2014.

According to the organizational plan, the start of the company’s activities is planned for March 2013, and achievement of self-sufficiency is expected in May 2013.

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

Consumable part.

The costly part of the bakery's activities includes the following expenses:

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

Planned distribution structure cash received from buyers for 2013-2014.

Expense items

Cost of manufacturing products

Employees' salaries are variable (depending on output)

Fixed expenses

Profit before tax

Calculation of return on investment.

  • Project start: January 2013
  • Start of activity: March 2013
  • Reaching operational break-even: May 2013
  • Reaching forecast revenue: June 2013
  • Project payback date: November 2014
  • Project payback period: 23 months.

Opening risk analysis

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

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

Qualitative risk analysis of the project

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

Table 1. Main external risks of the project

Risk nameRisk assessmentRisk characteristics and response methods

Increase in raw material costs

The risk will lead to an increase in the cost of products and a decrease in the marginal part of the income. Risk compensation occurs by increasing the selling price of products or revising weight requirements. To mitigate the risk, it is necessary to constantly monitor the supplier market and conclude long-term contracts.

Opening of N direct competitors in the city

When direct competitors appear, the existing market capacity is proportionally divided between participants, which leads to a decrease in sales. To overcome risk at the organizational stage, a policy of separation from competitors should be pursued and consumer loyalty should be maintained.

Seasonal decline in sales

The risk entails a decrease in average annual sales figures, increases personnel costs, and leads to fluctuations in the intensity of use production equipment. The risk is mitigated by competent advertising and organizational policies.

Change to state level regulatory requirements for bakery products

Risk may lead to revision technological map production and assortment base.

All external risks can be mitigated if, at the organizational stage of the business, you develop a crisis management strategy, maintain competent positioning and constant contact with the buyer.

Table 2. Main internal risks of the project

Quantitative Project Risk Analysis

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

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

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

The degree of influence of an increase in raw material costs and an increase in selling price

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

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

Degree of influence of the competitive environment

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

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

The degree of influence of seasonality and level of service

Taking into account the average seasonal decrease in sales of bakery products in the summer within 10-15%, and the basic requirements of buyers for products,

Project risk ranking

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

Relevance of a mini-bakery business plan

General trends

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

Dynamics of growth in consumption of bread varieties

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

1970 1995 2000 2010 2013

Traditional varieties

Borrowed

By 2010, growth dynamics had decreased, and consumers began to lose interest in foreign recipes. In addition, state policy to support national values ​​also influenced the formation of relative equilibrium: now there is equality of assortment choice between tradition (familiar varieties) and borrowing. As for the bakery group, the trends are similar.

The main trend in the market for bread and bakery products in the current period is healthy eating, freshness, and naturalness.. Supermarkets' own bakeries have become very popular, where aroma marketing works well: the smell of fresh baked goods ensures high sales. Traditional factory bakeries are popular among the older generation due to their familiar way of operating and assortment.

According to IAC “Informkonditer”, Russians most often buy bakery products at specialized outlets (branded bakery stores, bakeries) and as related products in supermarkets.
Since 2010, Russia has seen positive dynamics in production growth confectionery, which constitute internal competition for bakeries, pushing them out of store shelves.

Level of competition and foreign manufacturers

The Russian bakery market offers domestic and foreign products. The share of imports is no more than 22%. The main suppliers are Finland and Lithuania. In total, according to statistical authorities, about 28 thousand enterprises are engaged in the production of bakery products on the territory of the state - mostly representatives of medium and small businesses.
If we consider the structure of production, the bulk of bakery products are produced in factories:

Structure of bakery products production

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

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

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

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

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

Consumer motives and values

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

  • freshness;
  • appearance;
  • price;
  • package;
  • manufacturer.

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

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

But it is worth considering that the products of bakeries will not displace the products of large manufacturers, since the latter offer a “social” range of traditional products. Competition can take place in the format of a segmented approach (children's series, women's low-calorie, environmentally friendly, rich in healthy elements, etc.).

Conclusions

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

The competitive struggle and forced cooperation of bakeries and hypermarkets has led to the fact that the niche of bakery products has not been filled and cannot yet satisfy the existing demand.

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

Implement own products better through district stores (deli format near home/school/university) or discounters.

Potential competition for bakery products can come from confectionery products, the production of which has been growing for four years now. To mitigate the risk, it is worth strategic planning take into account the possibility of expanding the range by producing confectionery products.

People have always known a lot about food. A bakery is the production of baked goods, pies, etc. There have always been bakeries and there always will be. This production can exist independently, maybe at some hyper or supermarket, mini bakeries can be at various cafes and grocery stores.

When opening a mini-bakery, the business plan must include all costs associated with the implementation of the project: investments in the purchase of equipment, current production costs and rental premises. Also, the bakery business plan must contain a marketing strategy for business development: without this, it will be difficult to establish stable sales of products.

The bakery business plan includes a financial and organizational plan, as well as advice on choosing marketing strategy business. The obvious advantage of food production is that bread is a product that will always be in demand, regardless of the political situation, fashion trends and income levels: you just need to find a niche for your company.

How to open a mini bakery from scratch?

A bread bakery, the business plan of which includes financial calculations, stages of project implementation and recommendations for choosing a marketing strategy, will allow you to open a mini-bakery from scratch without any extra effort, avoid all the pitfalls and receive a stable profit in the future.

Stage 1. Search for investment for the implementation of the bakery project

Significant costs for the purchase of equipment for a mini-bakery suggest the need to seek investment in the project. Attracting a bank loan will increase the payback period of the project due to the need to pay interest. Another option is to attract investment funds. In this case, you will have to give part of the profit from the project to the investor.

At the stage of searching for investments, you should pay attention to the possibility of purchasing a ready-made bakery business. This will allow you to avoid costs for the purchase, installation and commissioning of equipment, as well as the search for personnel involved in production. In addition, the operating mini-bakery has well-established ways of selling products, which means stable revenue.

Stage 2. Company registration

Registration of a company engaged in the production of bakery products can be carried out independently, or by turning to the services of a specialized law firm involved in the registration of companies. The latter option will be more expensive than registering yourself, but it will save time for more important matters related to organizing a business. If you do not want to fill out an application for company registration and stand in queues at the Federal Tax Service, then a reasonable step would be to entrust this work to specialists.

Another important point– choice of organizational legal form for the bakery. The most common options are individual entrepreneur or company with limited liability. In the first case, the business owner will be liable for the company’s obligations with all his property, in the second case his financial liability will be limited to the contribution to the authorized capital of the company.

Stage 3. Registration of permits.

To have the possibility of production food products, it is necessary to comply with the manufactured products and production premises standards of Rospotrebnadzor, sanitary-epidemiological service and fire safety.
To start production, the following documents must be completed:

Sanitary and epidemiological conclusion for production;

Sanitary and epidemiological certificate for products;

Certificate of Conformity;

Conclusions from the fire inspection.

The costs associated with obtaining permits are included in our registration costs.

Stage 4. Search for production premises

A bakery is a business whose premises must meet certain requirements. In accordance with legal requirements, a bakery cannot be located in the basement of a building or in the basement; all utilities must be present: hot and cold water supply, sewerage and ventilation. In addition, the requirements relate to the interior decoration of the room: the walls must be tiled and the ceiling whitewashed.

The business plan for a bakery store involves searching for premises in an accessible and “passable” location for customers. To organize a bakery, you will need a premises with an area of ​​at least 80 square meters; if, in addition to the bakery, you plan to sell products in a retail store, you will have to rent an additional 30-40 square meters.

Stage 5. Purchase and installation of equipment

A mini bakery is a business in which a lot depends on the quality of baking equipment. What do you need to open a bakery? The business plan presented here involves the purchase of only the most necessary equipment. A mini-bakery project cannot be implemented without a bread machine, a dough mixing device, a table for cutting and shaping dough, trolleys for finished products, and a flour sifter. Real business The plan for the bakery involves the purchase of the most inexpensive domestically produced equipment. Foreign analogues are much more expensive, but have better performance characteristics.

As a rule, those companies that sell equipment for baking bakery products also offer customers installation of this equipment. For this reason, installation difficulties should not arise. When choosing an equipment supplier, you should pay attention to reviews from the company’s clients who have already purchased and ordered equipment installation, as well as the warranty provided by the supplier.

If you need to save on the purchase of equipment, you can refuse to buy a dough kneader and flour sifter, and buy ready-made dough instead of flour and other ingredients. Partial-cycle production will allow you to save on the purchase of equipment and on wages for workers involved in production. The disadvantage is the impossibility of complete control of the technical process, and therefore the quality of the product produced.

Stage 6. Costs associated with hiring personnel

Workers employed in food production must have a health certificate. In addition, the quality of the product directly depends on the experience and qualifications of the bakers. Therefore, the logical solution would be to hire employees with experience. It is unreasonable to assume that an unskilled worker who declares at an interview that he bakes excellent bread in his home kitchen can handle the equipment of a mini-bakery.

Contacting a recruiting agency will greatly simplify the recruitment process. Yes, you will have to overpay for the agency’s services, but the owner will be confident in the qualifications and experience of his employees. As you know, time is money, if the future business owner has no experience in conducting interviews, if he is not eager to compare notes in work book With the data presented in the applicant’s resume, it will be easiest to entrust the search for employees to an agency, and spend the free time more rationally.


Based on the current staffing schedule, we will calculate tax deductions.



Cleaning woman

TOTAL PAYROLL

TOTAL TAXES

Bakery Marketing Plan

The specifics of the business require you to occupy a certain niche. No matter how hard the owner of a mini-bakery tries to optimize his costs, he will never be able to compete on the price of products with a bakery that produces hundreds of thousands of rolls per day. Therefore, when creating a mini-bakery, you need to pay attention to product quality. Without marketing plan business is doomed to fail. Before implementing the project, the owner must answer the questions: how will the product interest the buyer? Why would he choose my baked goods over cheaper mass-produced or competitor products? Based on this, you should create a marketing strategy and begin to implement it.

Shop-bakery

If possible, part of the bakery premises should be converted into a retail store. The incomparable smell of fresh baked goods will attract visitors better than any other advertising. Relatively low costs for trade equipment will quickly pay for itself due to retail sales. Another sales direction is the sale of products in small retail stores. As practice shows, at the initial stage it is useless to try to offer your products to large retail chains: An unknown bakery has little chance of placing its products on the shelves of large hypermarkets, so you should focus your efforts on working with small stores.

Specifics of manufactured products

Nowadays, it’s no longer possible to surprise anyone with just delicious buns. The business plan for a mini bakery involves developing a marketing strategy taking into account the specifics of baked goods that will interest the buyer. The business owner should pay attention to popular and current bakery trends that are in demand.

Yeast-free bread is a current trend

Bakery products made without yeast are considered healthier. A mini bakery, the business plan of which includes the production of such bread, has a better chance of being successfully implemented compared to a project for the production of yeast products. On the other hand, yeast-free products require the use of a special technical process, as well as the appropriate qualifications of the workers involved in production.

National cuisine is an excellent option for a bakery store: business plan

Another “highlight” could be the use of national recipes for baking. The culinary preferences of different peoples of the world require original, original and unique baking recipes: Armenian lavash, American flatbreads, Indian chapatis - this list goes on and on. The national flavor of the bakery guarantees that it will have regular customers and therefore will be a serious competitive advantage.

Costs, profits and payback of the project.

For calculations, we assume that to organize a business we will register an individual entrepreneur, taxation is a simplified reporting system. Also in organizational expenses we will take into account the costs of certificates of conformity of manufactured products. The initial investment in the project will be:







Purchase of equipment

Working capital

Organizational expenses

Total expenses



To simplify, we believe that in our calculations we consider only the production and sale of products in small batches to grocery stores, cafes, restaurants, etc. Additional investments may be required as working capital to start a business. Total investment for equipment and registration actions from 500 thousand rubles.

The main costs associated with production in a bakery.

  • Rent of premises – 64 thousand rubles (the area of ​​the required premises is 80 m2, rent 800 rubles/m2);
  • Utility costs – 16 thousand rubles;
  • Purchase of raw materials for production - depending on the volume of products produced;
  • Staff salary - 90 thousand rubles (bakers - 4 people, cleaners - 1 person, accounting - outsourcing);
  • Other expenses (disinfection, deratization, garbage removal, maintenance of equipment and cash account) - 10 thousand rubles.

Let's summarize the main costs in a table.





Fixed expenses



Wages

Payroll taxes

Rent

Depreciation

Accountant services

Variable expenses



Raw material cost

Utility costs

Transport


Insurance individual entrepreneurs

Other variable expenses

Total costs

Bakery revenue.

To calculate revenue, you need to decide on the list of products. The profitability of bakeries producing buns and various gingerbreads is 30-40%, the profitability of bakeries producing bread and loaves is 10-20%. In our calculations we will consider the production of a French baguette.

A standard baguette is cylindrical in shape and weighs 250 grams. Ingredients: flour, water, rye and salt. For 1 kg. flour will require 0.62-0.65 liters of water (it is recommended to replace water with whey in whole or in part), the weight of the dough will be 1.62 kg. Salt and sugar are 1% of the volume, yeast is 2% of the volume.

The productivity and sales of our bakery is 15 kg/hour. The revenue of a bakery with existing equipment can increase by increasing the volume and range of products.









Revenue from the sale of baguettes


Total revenue




Based on costs and planned revenue, we will calculate net profit.















Enterprise revenue


Production cost


Gross profit



Loan interest


Profit before tax





Net profit



Net profit with cumulative total


The final calculation will be to determine the profitability and payback of the business.

Bread is the head of everything. And if it is also very tasty, then success for your business is guaranteed. Today we looked at how to open your own mini-bakery, how much it will cost and what needs to be done for this; we hope the material presented was useful from a practical point of view.

  • Product Description
  • Selecting a room
  • Recruitment
  • Bakery Marketing Plan
  • Business risks
  • Financial plan
        • Similar business ideas:

Business plan for opening a bakery for the production of bread and bakery products with a production volume of 400 kg of finished products per shift.

How much money do you need to open a bakery?

According to the preliminary plan, opening a bakery in a rented premises will require an investment of about 970,000 rubles:

  • Cosmetic renovation of the premises - 150,000 rubles.
  • Purchase and delivery of a turnkey bakery - 350,000 rubles.
  • Purchase of raw materials and materials - 70,000 rubles.
  • Approvals and permits, obtaining declarations of conformity for products - 150,000 rubles.
  • Business registration and other organizational expenses - 50,000 rubles.
  • Reserve fund - 200,000 rubles.

Step-by-step plan for opening a bakery

At the start of a baking business, the plan provides for the following actions:

  1. Carry out marketing research intracity market of bread and bakery products;
  2. Find sources of project financing;
  3. Search for suitable premises for a bakery;
  4. Work out preliminary product sales channels;
  5. Register business activities;
  6. Conclude a rental agreement for the premises;
  7. Make appropriate repairs;
  8. Purchase main and auxiliary equipment;
  9. Hire staff;
  10. Work out the recipe for bread and bakery products;
  11. Start a business.

Product Description

Our bakery plans to produce the following types of products:

  • Pan bread (0.5 kg) - 150 pcs.
  • Sliced ​​loaf (0.3 kg) - 180 pcs.
  • Bagels (0.3 kg) - 100 pcs.
  • Pies with filling (0.2 kg) - 1200 pcs.

The production volume will be 400 kg per shift (8 hours). The bulk of the products will be baked during the night shift in order to ship hot bread to retail outlets by the morning. The bakery will operate seven days a week on a shift schedule (2/2). The average selling price for bread and bakery products will be 44 rubles per kilogram. Thus, the daily turnover will be 17,600 rubles, and the monthly turnover will be 528,000 rubles. For all types of manufactured products, a declaration of conformity will be received, indicating that the product is prepared in accordance with all norms and rules and does not contain GMOs or other prohibited additives. Without this document, stores will not be able to sell products.

Download bakery business plan

Selecting a room

To organize a business, it is planned to rent a premises with an area of ​​115 square meters. Rental payments will amount to 60 thousand rubles per month. The high rental price is due to the good condition of the premises. All conditions for the production of food products have been created here, and the layout and composition of the equipment meet the requirements of SES and fire safety. There is hot and cold water supply, a ventilation and sewage system, the walls and ceiling are painted with non-toxic paint and partially tiled. The dimensions of the room allow it to be divided into a production workshop, a warehouse for finished products and a warehouse for raw materials (flour), a staff room, a toilet with a bath and a utility room.

What equipment to choose for a bakery

For baking bread and bakery products, the business plan provides for the purchase of a set of equipment with a capacity of 50 kg of finished products per hour. It is planned to spend about 350 thousand rubles for these purposes. The kit will include:

  • Bakery oven KhPE-500 (40 thousand rubles)
  • Proofing cabinet ShRE 2.1 (22 thousand rubles)
  • Flour sifter PVG-600M (24 thousand rubles)
  • Dough mixer MTM-65MNA 1.5 (63 thousand rubles)
  • Ventilation umbrella ZVP 10*8 (9 thousand rubles)
  • Single-section washing bathtub (3.5 thousand rubles)
  • Pastry table SP-311/2008 (17 thousand rubles)
  • Wall table SPP 15/6 ots - 2 pcs. (9 thousand rubles)
  • Scales CAS SW-1-20 (4 thousand rubles)
  • Rack SK 1200/400 - 2 pcs. (17 thousand rubles)
  • Trolley for HPE TS-R-16 - 2 pcs. (45 thousand rub.)
  • Hearth sheet for CPE - 12 pcs. (7 thousand rubles)
  • Bread form 3L10 - 72 pcs. (41 thousand rubles)

This equipment fits in an area of ​​30 square meters. m. and is intended for baking wheat bread, rye-wheat hearth and pan bread, bakery products from yeast dough. This equipment will allow you to perform all the necessary operations for preparing raw materials and directly baking products:

  • Sifting and loosening flour;
  • Kneading dough;
  • Cutting and shaping dough pieces;
  • Proofing the workpieces in a proofing cabinet;
  • Baking bread and bakery products in the oven.

Recruitment

As bakery personnel, it is planned to employ an experienced technologist, bakers (5 people), drivers (2 people), a general worker (1 person), a sales representative (2 people) and a cleaner. The accountant will be employed part-time (under an outsourcing agreement). The wage fund will be 135 thousand rubles per month.

Which tax system to choose for a bakery

The organizational form of the enterprise will be an ordinary individual entrepreneurship registered with the local tax service. It is planned to use the simplified taxation system (“simplified tax system”) as a taxation system. This is one of the most profitable systems taxation for a bakery. The tax amount will be 15% of the organization’s profit.

Bakery Marketing Plan

Sales of products are planned to be carried out in trading enterprises and public catering outlets in our city. There are about 300 such organizations in the city. To be more precise, then wholesale buyers will be:

  • Specialized trade kiosks and pavilions selling bread, baked goods and confectionery products;
  • Intracity retail chains(grocery stores);
  • Cafes and restaurants;
  • Municipal institutions (hospitals, schools, kindergartens).

A sales representative will be hired to conclude contracts with potential buyers. In the future, with the development of production, it is planned to open our own retail outlets selling freshly baked bread and bakery products.

Business risks

The risks of running such a business are as follows:

  • Increased competition in the market
  • Lack of government support for the industry
  • Increasing requirements for production, complication of government price regulation (maximum trade margin)

Financial plan

Let's move on to calculating the main business performance indicators. Monthly expenses enterprises

  • Rent - 60,000 rub.
  • Salary - 135,000 rubles.
  • Insurance contributions to the Pension Fund and Social Insurance Fund - 40,000 rubles.
  • Raw materials and ingredients (20% of revenue) - RUB 105,000.
  • Utility bills - 20,000 rubles.
  • Accounting (outsourcing) - 8,000 rub.
  • Advertising - 15,000 rub.
  • Fuel and lubricants - 25,000 rub.

Total - 408,000 rubles.

How much can you earn by opening a bakery?

According to the business plan, net profit per month will be 102,000 rubles. The profitability of the bakery is 25%. Such indicators can be achieved only if 100% of all products are sold. In practice, the situation may be different (refunds, deferred payments, etc. are possible), so the final profit can be safely reduced by 25 - 30%. But even with this calculation, you can count on a return on investment within 13–15 months of the enterprise’s operation.

We recommend download bakery business plan only for (banner_bi-plan), from our partners, with a quality guarantee. This is a full-fledged finished project, which you will not find in the public domain. Contents of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions

Which OKVED code should I indicate when registering a bakery?

When registering a business for the production and sale of bread and bakery products in All-Russian classifier economic activity code 15.81, 15.82, 52.24, 55.30 is provided - depending on the expected range of products and methods of sale. In addition, you should select codes such as 52.24 - Retail bakery products; 51.36.3 - Wholesale bread and bakery products.

What documents are needed to open a bakery?

First you need to register as individual entrepreneur, select a form of taxation and provide Rospotrebnadzor with a certificate of commencement of activity with a certificate of delivery for registration. You can use an LLC as a legal form, but an individual entrepreneur will be cheaper and easier to register and list necessary documents. In addition, it is necessary to conclude agreements on disinfection, disposal of industrial waste, develop a production control program, documents confirming the maintenance of ventilation systems, medical examination personnel with the issuance of sanitary certificates.

Do you need permits to open a bakery?

The following permits are required for the production and sale of bakery products:

  1. Permission from Rospotrebnadzor.
  2. Sanitary and epidemiological certificate for all products.
  3. Approval of the declaration of product compliance with the requirements of TR CU 021/2011.
  4. Development of specifications or acquisition of rights to technical specifications of other manufacturers.
  5. Production control program.
  6. Permission from the State Fire Inspectorate.

Bakery products production technology

The process of making bread and bakery products primarily depends on the choice of recipe. Depending on this, it is selected necessary equipment- oven and dough mixing machine. The production stage can be divided into three steps:

  1. Kneading the dough.
  2. Molding of products.
  3. Baking process.

Depending on the capacity of your production, mixing can be either manual or automatic. After kneading, the dough must “ripen”; special containers are used for this. After the dough has matured, it is sent to the molding workshop, where dough is selected from the entire mass by weight for each product and placed in baking molds. The last stage involves baking itself in ovens at a temperature of 240-280 degrees for 25 minutes, depending on the product.