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There are quite a lot of demanded and fast-paying areas of activity on the market that are suitable for start-up entrepreneurs. Look at any sample confectionery business plan with calculations and you will see how profitable this direction is. Why not master this niche? The business plan for the organization and development of a confectionery implies the launch of a highly profitable enterprise for the production of pastries, cakes, flour products, muffins. The amount of capital investment will depend on the planned scale of the business. And the entrepreneur has the opportunity to start a business even with minimal investment.

The main indicators of the project:

The cost of the project is 1,000,000 rubles.

The average revenue per month is from 600,000 rubles.

Profit - from 150,000 rubles.

Payback – 12-24 months.

Initial stage - market analysis

The development of a business plan for a confectionery begins with a market analysis. This is important in order to understand how much the manufactured products will be in demand by consumers in the local market. Find out what kind of products are in demand among buyers, how much they are willing to spend on buying sweets.

Statistics show that even in the conditions of the economic crisis, the workshops for the production confectionery stay afloat. This can be largely explained by the fact that the entrepreneur has the opportunity to offer consumers products of different price categories - even customers with low incomes can afford it. Also, market analysis will help to establish the competitiveness of the planned business. If there are already dozens of mini-production of confectionery products in the city, then it is better to abandon the project altogether. Even in this case, are you sure of success? Then get ready for the fact that you will need something to stand out from a large number of competitors - low prices, unique products, a whole range of additional services.

Market analysis will take into account all existing risks. You will begin to calculate costs, conduct pricing for manufactured products, which will help determine when exactly the investment will pay off.

Enough in Russia large enterprises for the production of confectionery products. But this does not mean that the field is not accessible to beginners with a small capital investment. Factories, as a rule, cooperate with large hypermarkets. And private shops will work with grocery and confectionery shops, stalls. And there is a demand for such products, since the consumer has the opportunity to take products by weight.

When the decision is made, you can think about how to draw up a business plan for a confectionery.

Possible formats of mini-pastry

In the business plan for opening a confectionery from scratch, include a paragraph on the rationale for choosing the format of the future enterprise. And here the entrepreneur has several options:

  • Home production. You can not call it a full-fledged business. Without hiring workers, it is impossible to earn a lot! The very idea of ​​producing confectionery products at home involves the fulfillment of private orders for exclusive cakes, pastries, muffins. You do not need to purchase expensive equipment, which significantly reduces start-up costs. Judging by the practice of experienced housewives, 2-3 cakes can be baked per day. And the markup is quite high - cake self made sold, on average, at a price of 700 rubles / kg. The competition in this segment is quite high, therefore, a paragraph on the development strategy will have to be included in the business plan of the home mini confectionery - advertising of the services provided is important.
  • Shop. This is a full-fledged confectionery enterprise. When opening a production, many nuances have to be taken into account - starting with the search for a suitable premises and ending with the selection of personnel. With the help of professional equipment, you will be able to produce large volumes of finished products, which means that the final sales revenue will be higher. The confectionery shop will require more costs.
  • Cafe-confectionery. In this case, the confectionery shop is combined with a cafe, where visitors can relax and enjoy delicious sweets. Also, in order to attract additional profit, it is worth thinking about providing a service for the implementation of private orders for the manufacture of exclusive sweet products. Considerable investments are ahead - it is necessary not only to equip the workshop, but also to think over the design of the institution. But the efficiency of such an enterprise is higher, since confectionery products will be sold in cafes with a large markup. If a cafe-confectionery seems too expensive for you, you can do it differently - organize your own outlet where the products will be sold.

Whichever option you choose, do not forget that in any case you will organize food production. And this direction requires a special approach - you have to collect a whole package of documents, thoroughly work out a business plan for the production of confectionery products, and think over a development strategy.

Legal side of the issue

Business registration is a crucial stage. If you are not well versed in legal matters, it is better to entrust the matter to a specialist.

A small business can be registered as an individual entrepreneur. Within 10 days you will have all the documents on hand. You have to choose the OKVED code. The following are suitable: 15.81 - Production of bread and flour confectionery products not for long-term storage; 52.24 - Retail bread, bakery and confectionery products. When preparing documents for registering an IP, submit an application to the tax authorities for the application of a simplified taxation system. Next, open a current account - this greatly facilitates the process of settlements with product suppliers and allows you to accept non-cash payments from buyers. In the future, it is necessary to obtain approval for conducting activities in the SES and the Fire Inspectorate - the supervisory authorities will check how the production facility is equipped. In order not to waste time on "alterations", study in advance all the regulatory requirements for opening a food workshop.

What range of sweet products to offer to consumers?

The more carefully you think over the range of products, the higher the profitability of the planned business will be. To attract wholesale and retail customers, you need to differentiate yourself from your competitors. And this can only be done with a wide range of products.

Include in the assortment line as many products as possible - cakes, pastries, bakery products, gingerbread, cookies, sweets. All recipes and technological maps for the products planned for release should be developed by a specialist. Goods for quality will be checked by supervisory authorities.

Keep track of the quality of your products! It's a pledge high level sales.

Choosing a place for a confectionery

Do not look for premises for an enterprise outside the city! A confectionery shop is not the case when you need to locate production away from a residential area. In addition, it will be inconvenient for wholesale buyers to get here. The best option- the first floor or basement of a building within the boundaries of a settlement. If you plan to organize a cafe, then look for a place with high human traffic - large microdistricts, business centers.

To open a mini-confectionery, a room with an area of ​​\u200b\u200bup to 50 m 2 is enough. You will need more space if you want to organize catering. The rent will be low.

In the organizational plan of the project being worked out, include an item on the reorganization of the found premises. All communications should be here - electricity, sewerage, water supply, heating, ventilation. All this will then be checked by the supervisory authorities. The leased premises are divided into several zones:

  • Directly workshop with the necessary equipment.
  • Warehouse for storage of raw materials.
  • Warehouse for storage of finished products.
  • Staff rooms.
  • Shopping area (if a store or cafe opens).

When designing a trading floor or a cafe, it does not hurt to draw up a design project for the design of the premises. Professional designers can be involved in the case. It is important that the atmosphere in the institution attracts visitors.

Equipment for a mini confectionery

The purchase of equipment will depend on the planned assortment. AT production plan of the project being drawn up, include the cost of equipment. If a major investments is not available, then you can get by with inexpensive semi-automatic equipment.

Look at any example of a business plan for a confectionery - as practice shows, an “average” enterprise requires the same set of equipment. What is required?

  • Powerful extractor.
  • Scales.
  • Refrigerator and freezer.
  • Mixer.
  • Flour sifter.
  • Plate.
  • Convection oven.
  • Mixer.
  • Blender.

You can not do without kitchen utensils - plastic and metal containers, spoons, knives, ladles, pots, spatulas. You will also need kitchen furniture - shelves, racks, tables, chairs, cabinets.

The financial plan of the confectionery will be presented with more impressive figures if the organization of a cafe is planned. You have to spend money on thermal and cooling display cases, refrigerators for storing drinks, a coffee maker, a bar counter, tables and chairs, dishes, a cash register, and cutlery.

To reduce the cost of starting a business, you can think about purchasing used equipment. But approach his choice responsibly so that you do not have to buy new devices soon.

In the future, when the enterprise begins to make a profit, it is better to buy your own vehicles to deliver finished products to customers - of course, a truck is not needed, a Gazelle will be enough. The resulting profit will soon pay off these investments.

Whom to hire in the bakery?

In order for the production to function without interruption, it will be necessary to hire a technologist and several chefs specializing in baking sweets. It is better to invite a sales manager as well - he will establish distribution channels. If you plan to open a cafe, hire a bartender and a waiter, an administrator. It is not worth saving on hiring staff - the tastier the products are, the more you will make a profit.

According to the requirements of the SES, personnel must have sanitary books!

How to advertise a confectionery?

AT ready business confectionery production plan include a cost item for advertising campaign. If speak about production shop, then you will need to advertise in newspapers, on local TV and radio. To advertise a cafe, think about street billboards and banners, a bright sign, handing out flyers. Whatever direction you choose, create your own website and communities in social networks. Here retail and wholesale customers will be able to find all the information about the company - prices for sweets, services provided, delivery terms.

The marketing plan of the confectionery should contain a paragraph on the development strategy. Business definitely has prospects if you approach the organization of activities responsibly. Build customer loyalty:

  • offer discounts to regular customers,
  • regularly update / expand the range and services provided,
  • arrange promotions on social networks.

For the development of the client base it will be useful to visit thematic exhibitions where food companies are involved. Here you can also establish contacts with product suppliers, learn about new trends in this niche.

confectionery financial plan

To minimize financial risks, mathematical calculations are needed - calculate expenses and incomes. If you are going to take borrowed capital, financial plan future enterprise will definitely need! No investor will invest in a business without evidence of its profitability.

The amount of investment in the business will depend on the chosen direction. If we talk about the production workshop, then include the following expense items in the financial plan:

  • Registration of IP and obtaining all permits from supervisory authorities - from 30,000 rubles.
  • Preparing the premises for work (if there is no repair) - from 200,000 rubles.
  • Purchase of equipment - from 500,000 rubles.
  • Room rental for the first 3 months - from 100,000 rubles.
  • Purchase of raw materials for the first 3 months - from 100,000 rubles.
  • Salaries for employees - from 80,000 rubles.

As a result, it turns out that it will take about 1,000,000 rubles to launch a confectionery shop from scratch. If we talk about opening a cafe-confectionery, then the capital costs will be higher (here you will need the design of the hall and advertising costs) - from 1,500,000 rubles.

What revenue you will receive by selling sweet products will depend on many factors - the volume of production and sales of finished products, pricing. Taking into account the developed assortment, the sales revenue can be from 600,000 rubles. To count net income, the entrepreneur must take into account variable costs for business continuity:

  • purchase of raw materials,
  • payment of salaries to employees,
  • rental of premises and payment of utilities,
  • transport and advertising costs.

Average, monthly net profit a small workshop is 150,000-300,000 rubles. The cost of products sold is much lower than the selling price - there is an opportunity to receive high incomes. Income from running a cafe-confectionery will be somewhat higher, since the cost of products will be higher - here an entrepreneur can earn up to 500,000 rubles / month.

On the days before the holidays, when grocery stores are "stocked" with cakes, sweets and pastries, you can get the maximum profit - this New Year, March 8, Valentine's Day. The main thing is to prepare for the season by offering customers a full range of sweet products.

With well-established distribution channels, if the mini-workshop does not stand idle, but immediately starts working, fulfilling the wholesale orders of customers, investments in the business will pay off in 1-2 years. Excellent profitability ratios. But these are ideal conditions. As a rule, start-up entrepreneurs face many problems - a lack of customers, constant inspections by supervisory authorities, irregular supplies of raw materials. Problems will need to be constantly addressed.

A confectionery is the production of sweets and pastries, which does not require large capital investments, special knowledge, etc. from the entrepreneur. But, in order to understand which business format is more suitable in specific market conditions, you should draw up a detailed business plan for a confectionery. A systematic and systematic approach to organizing a business will warn a businessman against risks, ensure high profitability and profitability of his own business.

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Provided services and types of confectionery

Most popular services provided by confectionery:

  • in-line production of cakes, pastries, pastries and other confectionery products;
  • custom-made cakes, pastries, pastries and other assortment items according to the template;
  • production of custom-made cakes, pastries, pastries and other products according to an individual project of the client;
  • confectionery, which has its own outlet, provides services for the sale of its products;
  • a pastry shop with its own cafe can sell fresh pastries in a cozy room where customers can enjoy it, drink coffee / tea and relax;
  • confectionery, which has its own online store, allows its customers to order online;
  • delivery of goods to your home or office.

Types of confectionery:

  • sweets, grillage, lollipops, caramel;
  • chocolate;
  • meringues, macaroons;
  • marmalade, jams, confiture, jelly;
  • marshmallow;
  • marzipan;
  • creams, mousses, soufflé;
  • fudge;
  • halva, oriental sweets;
  • cookie;
  • waffles;
  • gingerbread;
  • cakes, rolls, cupcakes;
  • cakes, eclairs;
  • pies, puffs, cheesecakes, donuts, muffins, etc.

The assortment of a pastry shop can be very diverse or narrowly focused (for example, specializing in the manufacture of cakes to order). With a limited budget, initial stage it is recommended to produce several commodity items. For example, sell a variety of donuts and muffins.

The list of products produced in confectionery products should be formed based on the taste preferences of consumers and current trends, as well as regularly supplement / update it.

Relevance

Factors that determine the relevance of the business idea of ​​organizing a confectionery:

  1. The food production sector is traditionally in high demand. Even in times of crisis, people are actively buying confectionery. Sweets are included in the minimum grocery basket. Every year in Russia, one person eats 14 kilograms of confectionery.
  2. The offer on the confectionery market does not meet the needs of consumers, as there is no variety of goods. Most competitors produce similar products using outdated recipes. Such an environment contributes to the successful organization of a modern confectionery business that takes into account the wishes target audience.
  3. A business in the manufacture of sweets is able to bring a stable profit to its owner for many years. In this area of ​​activity, the average profitability is at the level of 20-30 percent.
  4. The production of confectionery products can be very diverse. Here, the entrepreneur has the opportunity to realize himself from the creative side, using non-traditional recipes and ingredients in the preparation of products. There are a large number of consumers who are willing to pay money for unusual / exclusive cakes, pastries, sweets and other products. Opening a confectionery is a promising and timeless business, thanks to its flexibility and sensitivity to the wishes of people.

Confectionery options

According to the "scale" criterion, all confectioneries are divided into:

  1. Mini confectioneries. They offer a narrow but up-to-date assortment of sweets. Their main advantage is the flexibility of production, attention to the needs of customers, quality and freshness of products.
  2. Medium sized patisseries. As a rule, they offer a wide range, produced in small batches. Such production shows sufficient flexibility in relation to the wishes of the target audience.
  3. Confectionery factories. It produces a variety of products in large batches. Universal equipment does not allow you to quickly adapt to the needs of consumers. Today in Russia, large-scale production of sweets is increasingly becoming unprofitable.

Classification of confectionery industries:

  1. Factory. This is the most difficult for sweets, requiring significant start-up capital (about 20-30 million rubles). The factory is subject to high requirements from the supervisory authorities. The state needs to recruit a large number professional specialists and the quality of raw materials must be constant. It is not recommended for a novice entrepreneur to start a sweet business with the organization of a confectionery factory.
  2. Shop. The equipment of one confectionery shop will require at least one million rubles. In addition to the main production facility, one room (or several) will be required to store raw materials, blanks and finished products.
  3. Confectionery with cafe. This option for organizing a business involves both the production of sweets and their sale (full or partial) in your own cafe. The success of the business will largely depend on the location of the cafe-confectionery. It is important that one entrance is provided for the workers of the workshop, and the second, the main entrance for the guests of the cafe. The implementation of the concept of a cafe-confectionery will require equipping both the kitchen and the guest room (capital investment - from two million rubles).
  4. Confectionery shop. By opening a small shop selling your own “confectionery”, you can sell all products (with a small scale of production), or part of it. The cost of equipping a retail outlet and a confectionery shop will amount to about two million rubles.
  5. Confectionery-bakery. It mainly produces a variety of buns, cookies, pies, sweets, as well as bread. The implementation of the business idea of ​​​​a confectionery-bakery will cost a businessman about two million rubles.
  6. Home confectionery. This is the most budgetary option for organizing a business for the manufacture of sweets. Savings are made due to the absence of the need to rent premises, purchase expensive equipment, inventory, etc. In addition, you do not need to spend a lot of money on salaries for employees and make contributions to funds. To start a business, 20 thousand rubles is enough (for tools, raw materials), and, having accumulated funds, the confectionery can be expanded and issued as an individual entrepreneur.

The video shows an example of how to profitably organize a home confectionery. Filmed by the channel: "Happy Business Mom".

Description and analysis of the market

Description Russian market confectionery:

  1. The market is highly competitive.
  2. The market capacity in 2014 was 3.5 million tons of products. In 2017, 3.68 million tons of confectionery products were produced. This figure is 3 percent higher than in 2016.
  3. Large confectionery factories sell products mainly through chain stores. Small companies most often they sell sweets on their own through their outlets and cafes.
  4. Low barriers to entry into the market. This circumstance is due to the fact that the market is not saturated, and 500 thousand rubles are enough to open a mini-confectionery.
  5. Weak market participants are automatically eliminated. Only responsible entrepreneurs who control demand, who know their competitors, who organize competent marketing and management, as well as the production process, survive.
  6. The largest segment of the market is the manufacture of confectionery products for consumers with an average income.
  7. A third of consumers of sweets easily switch from the products of one manufacturer to the products of another.
  8. Today, cakes covered with culinary mastic, with drawings, photos, figurines, toys, etc. are very popular.
  9. The maximum demand is observed in the segment of sweets and.
  10. During the year, the maximum level of demand is fixed in December.
  11. The most popular confectionery categories in 2016 are: cookies (22 percent), candy (16 percent), chocolate (10 percent).
  12. The most famous Russian confectionery companies are Krasny Oktyabr, Rot Front, Babaevsky, Russian Chocolate, and Yasnaya Polyana.
  13. Regions leading in the production of sweets: Krasnodar Territory (11 percent), Moscow (9 percent), Chelyabinsk region(8 percent), Moscow region (8 percent).
  14. The leader in the production of confectionery products in 2017 was the Central Federal District (41.2 percent).

Photo gallery

Shares of different categories of confectionery products Production of confectionery products in the period from 2010 to 2014 Market of flour confectionery products in Russia Structure of confectionery imports in 2014-2015

The target audience

Description of the target audience of the confectionery market:

If the company itself does not intend to engage in the sale of finished products, then its target audience may be:

  • chain and private stores;
  • cafes, restaurants, coffee houses;
  • canteens in schools, universities, sanatoriums and other organizations.

Competitive advantages

The strengths of the confectionery should be the following points:

  • brand recognition;
  • identity of batches (different batches of manufactured products must be the same both externally and in taste);
  • the use of high-quality natural ingredients (without preservatives, dyes and substitutes for expensive components with cheap analogues);
  • hiring high-level professionals;
  • thoughtful assortment, with a twist;
  • attractive appearance sweets;
  • use of original recipes;
  • sale of only fresh finished products;
  • availability of agreements with reliable and responsible suppliers;
  • application of modern equipment and technologies;
  • constant monitoring of the preferences and wishes of the target audience;
  • constant monitoring of the actions of direct and indirect competitors.

Advertising campaign

Marketing tools to attract the target audience:

  1. Website and/or online store. On the site you can post information about the benefits of products, describe them, and place contact information for partners and buyers. It is convenient to take orders through the online store.
  2. Leaflets, flyers, business cards, etc. They can be distributed near the confectionery. This tool is relevant for businesses that independently distribute products through their own cafes or retail outlets.
  3. Social networks. For a company, you can create communities on popular Internet resources among the target audience. Through social networks, the entrepreneur organizes feedback with customers. Here you can place banners and contextual advertising.
  4. Promotions. By organizing tastings involving the distribution of finished products, you can attract the attention of new customers.
  5. Discount cards. This is one of the tools to increase customer loyalty when establishing a mechanism for own marketing of confectionery products. For example, in evening time you can make discounts on products that are not sold during the day.
  6. Festive opening. After the launch of production, a bright advertising campaign should be organized with a free tasting of confectionery products. With the help of local media, you can post information about the opening date of a new production of sweets.

Step-by-step instructions for opening

To understand where to start, and what an entrepreneur should pay the most attention to when opening a confectionery, the following instructions will help:

  1. Study of the confectionery market.
  2. Definition of business concept.
  3. Development of assortment and choice of production technology.
  4. Drawing up a business plan for a bakery from scratch.
  5. Collection of documents for company registration.
  6. Legal registration of confectionery activities.
  7. Search for a place and premises for organizing the production of sweets.
  8. Purchase of premises or execution of a lease agreement.
  9. Engineering and technological design.
  10. Hiring staff.
  11. Repair of industrial premises, taking into account the current standards of the SES and the Fire Service.
  12. Finishing the trading floor / cafe premises (if the confectionery involves its own sale of finished products to the end consumer).
  13. Fire alarm installation.
  14. Selection of suppliers of raw materials and conclusion of contracts with them for its supply.
  15. Acquisition of equipment, its assembly, installation, adjustment.
  16. Registration of permits for the start of production.
  17. Purchase of raw materials.
  18. Carrying out a complex of marketing activities.
  19. Search for customers in the face of other organizations (shops, canteens, buffets, etc.).
  20. Starting a confectionery.
  21. Solemn opening of production for buyers and partners.

The documents

Process Features legal registration confectionery activities:

  1. An enterprise can be registered as an individual entrepreneur if it is small and has one owner. In other cases, it would be rational to choose an LLC.
  2. Basic OKVED - 10.7 "Production of bakery and flour confectionery products." In the production of flour confectionery, cakes and pastries of non-durable storage, code 10.71 is needed. For the manufacture of cookies, flour confectionery, pastries, cakes, pies, biscuits with a long shelf life, code 10.72 is needed. For the production of chocolate and various sugary confectionery, code 10.82 should be selected. For trade in confectionery, codes 46.36 (wholesale) and 47.24 (retail) are needed.
  3. If the turnover of the confectionery and other parameters do not contradict the conditions of work under the simplified tax system, then this system taxation will be the most optimal.
  4. Having received a certificate of establishment of an individual entrepreneur / LLC, an entrepreneur must submit documents to funds (medical, social insurance, pension), as well as statistical authorities.
  5. To start even a small confectionery, you will need permission from specialists from the Fire and Sanitary and Epidemiological Services.
  6. To start the work of a confectionery, it is necessary to obtain permission from the local authorities and approve product certificates (including detailed recipes).
  7. If the direct sale of products is not expected, then there is no need to purchase and design cash register equipment.

To launch a confectionery in the Russian Federation, a license is not required.

Required documents:

  • certificates of conformity of confectionery products to current requirements;
  • equipment certificates;
  • list of products for production;
  • technological maps of manufactured confectionery products;
  • a program for monitoring compliance with sanitary standards in production;
  • contracts with organizations that carry out disinfection (air conditioning and ventilation systems), disinfestation and deratization, waste disposal, etc.;
  • a lease agreement for premises or another document that confirms the ownership of the building;
  • permits from SanPin and Fire Supervision;
  • sanitary books of employees with confirmation of qualifications;
  • certificates for raw materials used in production.

In the case when the business fully complies with current regulations, it will take one to one and a half months to complete all the paperwork. However, when comments arise during registration, the period may be extended and take up to three months.

Room and design

You can choose almost any place to open a confectionery production. Here suitable room both in the city center (usually not economically viable) or on the outskirts (its cost / rent is noticeably lower).

The main parameters for choosing a room and place for a confectionery shop:

  • profitable price;
  • minimal infrastructure: good access roads, availability public transport(for employees);
  • communications: electricity (allowing you to connect powerful equipment), water, sewerage, heating, good ventilation;
  • compliance of the premises with current standards for confectionery production;
  • area - from 30 square meters (for a small confectionery shop);
  • basements cannot be used.

If you plan to open a cafe / shop in the confectionery industry, then it is important to pay attention to the following key criteria:

  • high passability of the target audience;
  • positive image of the area;
  • absence of direct/indirect competitors;
  • convenient access, ample parking;
  • two entrances (front and black);
  • area - from 100 square meters.

Zoning of the confectionery shop:

  • zone for sifting flour and kneading dough;
  • area for the preparation of semi-finished products;
  • area for cutting and baking;
  • area for finishing confectionery;
  • washing for inventory, etc.

Technical premises of the confectionery shop:

  • bathroom for internal use;
  • room for workers;
  • warehouse of raw materials;
  • pantry for finished products.

Confectionery store/cafe design features:

  • own corporate identity which distinguishes the confectionery from competitors, manifested in the design of the sign, decoration of the premises, interior, uniforms of workers, dishes, etc .;
  • bright, eye-catching sign;
  • creating a comfortable space for relaxation;
  • harmony of the assortment of the confectionery with the design of the room;
  • warm colors are usually used in the interior and decoration.

Equipment and inventory

A ready-made example of equipping a small confectionery shop and a shop, at the shop:

NameApproximate prices in rubles
Bakery oven110 000
Boiler for cooking75 000
Electric stove (4 burners) with oven40 000
dough mixer100 000
Proving cabinets52 000
flour sifter26 000
Freezer chests60 000
Mixer20 000
Blender5 000
Portion scales10 000
Dishwasher45 000
Inventory (gastro containers, pans, baking sheets, stewpans, confectionery and baking molds, spatulas, etc.)70 000
Hood60 000
Plumbing70 000
Furniture for the workshop and utility rooms (racks, tables, cabinets, chairs, etc.)120 000
Confectionery showcase43 000
Showcases for confectionery100 000
Cash equipment44 000
Intangible assets25 000
Other equipment, inventory and furniture35 000
Total:1 110 000

Photo gallery

Flour sifter - 26,000 rubles Cooking boiler - 75,000 rubles Confectionery display cabinet - 43,000 rubles Dough mixer - 100,000 rubles Proving cabinet - 26,000 rubles Bakery oven - 110,000 rubles

Staff

The staffing of the confectionery (with a seven-day working week, the workshop is open from 8.00 to 17.00, and the store - from 10.00 to 20.00):

Job titleSalary of one staff unitNumber of personsGeneral salary
1 Director30 000 1 30 000
2 Confectioner25 000 3 75 000
3 Assistant pastry chef14 000 2 28 000
4 Cleaning woman11 000 1 11 000
5 Salesman18 000 2 36 000
Total 9 180 000

Key requirements for confectioners:

  • professional education;
  • documents confirming periodic professional development;
  • work experience;
  • diplomas and awards for participation in competitions of confectioners;
  • passing international internships;
  • knowledge of recipes and technologies for the production of confectionery products;
  • creative approach to work;
  • ability to work with professional confectionery equipment;
  • the ability to design confectionery;
  • having a medical book.

Financial plan

Financial planning of confectionery production is based on:

IndexMeaning
Business FormatConfectionery shop with shop
Main assortment positionsCakes, donuts, pastries, muffins, macaroons, cookies, pies, puffs (about 50 types of products)
Legal form of the enterpriseIP
LocationRussia; a city with a population of about 500,000 people; space in a shopping center
Ownership of the premisesRent for a long period
Total floor area120 square meters
staffing9 people
Sales100% through own store
Main target audienceMiddle-income people who order sweets for holidays, celebrations, and also consume confectionery in everyday life

How accurately the entrepreneur determines and takes into account these factors depends on how much it costs to open a confectionery in each case. In order to find out what investments an entrepreneur will need to organize a business in the local market, a competent business plan with calculations is needed.

Starting investments

The idea requires the following initial investments:

Expenditures
Registration of an individual10 000
Issuance of permits to start production30 000
Rent (for 3 months)195 000
Finishing / repair of industrial and commercial premises200 000
Purchase, transportation, installation and installation of equipment1 110 000
Marketing expenses70 000
Purchase of raw materials for the production of sweets100 000
Other costs50 000
Total1 765 000

Recurring costs

Monthly expenses for the maintenance of the confectionery:

ExpendituresEstimated prices in rubles
Rental fee for commercial and industrial premises65 000
Communal expenses10 000
Salary including insurance premiums234 000
Purchase of raw materials400 000
Accounting expenses5 000
Advertising3 000
Depreciation10 000
other expenses3 000
Total730 000

Income

Calculation of projected financial results confectionery is made on the basis of the following initial information:

Projected financial indicators:

Calendar plan

Key stages of the implementation of this project:

Stages1 month2 month3 month4 month
Analysis of the confectionery market+
Solving key issues related to business: format, focus, concept, assortment, technology+
Formation of a business plan with detailed calculations+
Collection of documentation for registration of a confectionery+ +
Registration of a company and its registration with funds and other government agencies+ +
Premises selection, purchase or rent+ +
Layout of the premises, its repair, with subsequent finishing, in accordance with the plan + +
Personnel search + +
Search for suppliers of raw materials and conclusion of supply agreements with them + +
Purchase of equipment and other equipment, its installation + +
Issuance of permits + +
Carrying out marketing activities + +
Purchase of raw materials +
Establishment of sales channels + +
Starting a confectionery +
Grand opening +

Risks and payback

External risks of a confectionery business project:

risk factorDescription of the riskProbability
Increase in the cost of raw materials, rentSince the cost of raw materials / materials make up a significant share in the cost of production, a sharp increase in prices will lead to a decrease in profitability and profitability.High
Increasing competitionThe emergence of new competitors on the market or the active behavior of existing ones can lead to a decrease in demand for the company's confectionery products.High
Tightening requirements for the organization of confectionery production by the stateExcessive inspections, paperwork, constant monitoring, etc., can lead to distraction of the entrepreneur's attention from solving other important issues.Low
Equipment breakdownIt is important that the equipment is used and maintained by competent people. Otherwise, the entrepreneur will be forced to invest in the purchase of new equipment or repair of the old one. In addition, there will be downtime in production.Medium
Late delivery of raw materialsInterruptions in the supply of necessary ingredients for the production of sweets will lead to downtime and loss of customers.Medium
Low qualification of personnelAn entrepreneur should try to select the best specialists in their field, the future of the confectionery depends on their skill.Medium
Changing the taste preferences of the target audienceConfectionery is a specific product, here it is important to track consumer preferences, their feedback and try to meet demand as accurately as possible.Medium

The confectionery business is profitable, its payback is 10-12 months.

Not so long ago, in order to stand out from the competition, it was necessary to surprise customers with something special. Now frozen cakes and cakes (deep-frozen) are in the production fashion. This is because they look quite beautiful and are able to amaze with their variety of color shades. In large supermarkets, you can see that such products were not brought from the nearest confectionery shop, but from one that is several thousand kilometers away. You can keep them forever.

It was found out what is now the manufacturer's fashion. Accordingly, it will most likely be interesting to know what kind of consumer fashion in this moment. Potential buyers treat such products with great caution, since the taste of frozen cakes is far from natural.

The cost and taste of such products can in no way be compared with local pastries if there is a pastry shop nearby. Therefore, it makes sense to think about how to draw up a business plan for a confectionery shop.

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Possible Challenges a Confectionery Business Owner May Face

One of the fairly common problems in this market is staff turnover. The problem of constant selection and training of future employees in the field Catering can arise for every entrepreneur who plans to open his own business in this market.

Next possible problem- the constant increase in the cost of raw materials. Therefore, a choice may arise: either to raise prices for manufactured products and, accordingly, lose regular customers, or another option is to keep the price low, while switching to cheaper substitutes. However, practice shows that the transition to cheap raw materials can contribute to the loss of customers, and in addition, it will be possible to lose the reputation of the enterprise. The deterioration in the quality of manufactured goods is most often not forgiven by consumers. That is why it would be more expedient to raise prices for products, but at the same time sell goods of the usual quality.

And the last problem, which is quite common in this market, is raw materials of uneven quality. It is quite difficult to get a product of the same quality all the time, especially if there are some interruptions in supply. Accordingly, the owners of this business cannot be completely sure that the same ingredient will always be of the same quality. There are times when the quality can deteriorate at the most inopportune and unexpected moment.

It is worth noting that almost always the product changes its characteristics. Therefore, you will need to change the recipe each time. This problem must be taken into account when opening a business for the manufacture of confectionery.

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What do you need to start this business

You should know that such a business is quite profitable, but it requires a large amount of money at the very beginning. It should be understood that we are talking about the amount of 100,000 dollars. It will be needed in order to fully create and establish production, purchase vehicles so that it is possible to deliver manufactured products, and also purchase the necessary raw materials.

The first thing you need is to make detailed business confectionery production plan. This is necessary in order to fully represent the entire mechanics of the process and provide for all the nuances that may arise.

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Legal costs that will be required

Do not forget that your business will need to be formalized and registered. It will be possible to do this only as an LLC (organization with limited liability). IP ( individual entrepreneur) will not be able to open, because it will be necessary to attract employees to work. However, the costs of opening an LLC will not be large compared to the costs that will be spent on settling issues with various authorities. Considering that the confectionery shop involves working with various food products and ovens, the room will need to be equipped in accordance with all SES and fire safety standards. In order not to have to redo everything on a new one, it is recommended to call the inspector from the very beginning to clarify all the necessary requirements for the confectionery shop.

However, you should be aware that practice shows that there are still some nuances that need to be resolved additionally. This may cost approximately 1000-2000 dollars.

You will also need to purchase licenses. If it is planned, for example, to hire 5 employees, it will be enough to have only 3 licenses, which will be used alternately. The costs that will be spent on acquiring a basic license along with staff training are about 50,000 rubles per document. Each subsequent one will cost approximately 10,000 rubles.

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Requirements for the premises that may be suitable for the confectionery business

The next thing is to find a suitable room and rent it. You need to understand that it is not advisable to place such a large production in the city center due to crowding and from a financial point of view. It is much more profitable to locate your workshop in some industrial area or on the outskirts of the city. Renting in such places will cost less, and the fact that the premises will not be in the best shape is not so important, because it is worth noting that repairs still need to be done.

The leased area in the building should be from 200 to 700 square meters. If the choice fell on the option outside the city, the rental price will be approximately 1500-3000 dollars. Prices are given for Moscow.

It is important to know that Rospotrebnazdor sets some of its requirements for premises that can be used for confectionery production:

  1. The maximum possible area of ​​the premises, if it is located in a residential building - 700 square meters.
  2. It is mandatory to have a separate entrance and exit for evacuation.
  3. Raw materials should be supplied only from the ends of the building, while the windows of the building should not go there.
  4. Garbage bins, which are necessary for industrial waste, must be located on the side of the highway and be at least 25 meters from residential buildings.
  5. The amount of water must be such that it is able to fully meet the emerging needs of the workshop. Water must correspond to the quality of the centralized drinking water supply system.
  6. Sewer risers must not be laid in the production room.

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Selection of the necessary personnel and payment for the work performed

The number of employees that will be needed in the confectionery shop depends on the production volumes that are planned. At first, 5 people may be enough. These will be:

  • baker;
  • 2 assistant bakers;
  • technologist;
  • a driver to be able to deliver products to interested customers and enterprises;
  • if the premises are rented unguarded, you will additionally need to hire several guards (at the same time, it is possible to negotiate with security organizations that provide such services).

Accordingly, at first approximately 3000-4000 dollars will be spent per month to pay for the work performed by employees. However, it is important to warn all personnel that they must strictly adhere to safety regulations. This is necessary in order to avoid problems with various instances in the future.

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Purchase of equipment that will be needed in order to open your own workshop

It is worth noting that the entrepreneur will need to spend the most money on the acquisition necessary equipment.

A small workshop requires the following equipment:

  • special equipment:
  1. Hearth oven (50,000-70,000 rubles).
  2. Convection oven (200,000 rubles).
  3. A plate for the possibility of making various fillings (40,000 rubles).
  4. Flour sifter (20,000 rubles).
  5. Mixer for batter (30,000 rubles).
  6. Mixer for making creams (18,000 rubles).
  7. Dough mixer (30,000 rubles);
  • Other equipment that you will definitely need to purchase:
  1. Tables, racks and baths (20,000 rubles).
  2. Freezers and refrigerators for storing various ingredients and raw materials (50,000 rubles).
  3. Refrigerator for keeping finished products in it (120,000 rubles).
  4. You will also need baking equipment (approximately 100,000 rubles).

For the production of confectionery products, a large amount of baking equipment is needed. If an entrepreneur does not have a sufficiently large amount of money at the very beginning, it is necessary to think about choosing equipment that is produced in Russia. However, the opinion of the majority of experts in this market is that all confectionery equipment should be imported.

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Necessary equipment of the confectionery shop for automation

At this point, everything is extremely simple - this technique is an ordinary PC (personal computer) and related software. At the same time, it is important to know that the number of computers must correspond to the number of employees who must have access to the tasks of the document control program. Usually such workers are accountants, storekeepers, technologists and managers.

It is important to take care of automation if an entrepreneur wants to have modern operational and visual control over all possible types of technological operations performed. These can be actions for the arrival of raw materials at the warehouse of the enterprise and cost estimates for writing off finished products after they have been sold, and so on.


* Calculations use average data for Russia

30 000₽

Starting investments

200 - 300%

Product markup

1 month

Payback period

From 10 000 rub.

A home business on cakes is a great business idea for moms on maternity leave, as well as everyone who loves to cook beautifully and tasty. In this article, we decided to answer the main questions of beginner cake makers and give them an incentive to act.

In other words, for those people who really want to learn something, there is no shortage of information. All bakers “from God” were once mere mortals. You can master all the wisdom in baking cakes for free and on your own only if you have the desire and ability to self-organize. It is best if you conduct the first experiments on your home, slowly and step by step honing your skills. Do not rush to immediately sell without really learning anything. So that later you don’t blush in front of people and discourage yourself from moving on. Break more firewood, but let no one except the closest people know about it. Oh yeah, don't forget to take pictures of successful attempts. They will come in handy for your portfolio.

Cost price. How to calculate the price of a cake

To bake cakes to order, you do not have to draw up a business plan according to generally accepted canons and standards. It will be enough to learn how to calculate the cost of cakes and set a margin that will allow you to extract the desired profit. In simple terms, the cost of a cake is the cost of all the ingredients included in it + the price of packaging and other Supplies. To calculate the cost, you will need to know the number of ingredients. The inconvenience is that you will need to transfer many ingredients from teaspoons, tablespoons and faceted glasses to grams and kilograms. To make calculations easier, keep translation tables close by, like this one:

There are a lot of similar tables on the Internet, translation into weight measures can be found for any product. An easier option is to purchase a kitchen scale. The only thing is, if you are weighing something that cannot be weighed without dishes, do not forget to subtract the weight of the dishes from the resulting figure. Also note that the weight of the finished cake will always differ from the weight of its ingredients, as shrinkage occurs during baking.

How much do you charge for your cakes? Experienced cake makers advise boldly multiplying the cost by 2-3 times (markup 200-300%). That is, if the cost of a conditional cake is 1000 rubles, then the price of 2000-3000 rubles is normal. Remember that the cake includes not only the ingredients, but also the light, gas, water spent on its preparation, and most importantly, your time and your work, which should also be rewarded. The second criterion when setting the price is the price of competitors. The price should not be higher than other cake makers.

How to calculate profit? What do you want? 30 thousand rubles a month? Then you need to sell 15 conditional cakes with a cost of 1000 rubles at a price of 3000 rubles. 50 thousand rubles? Then you need to sell exactly the same 25 cakes. It's elementary math Primary School. Of course, all cakes will be of different sizes, weights, and costs, but sketch rough plan- it's a simple matter. As a rule, most often private traders order cakes weighing 2 kg or more. You can't earn much in the production of cakes and mini-cakes.

Competition. What kind of cake to surprise the sophisticated

"Households". They “sit at home in their kitchen and try to bake to order”.... “They don’t have a health book, they don’t have special equipment.” This is “lack of any control over the production process” ... Some seasoned confectioners, whose interviews can be found on the net, in their own words can demotivate you. But try to react less to them. Despite the huge competition, anyone can stand out with their confectionery and make money on it. He is not even very versed in catering, does not know the norms of SanPiN and does not have a network of pastry shops behind him. To figure out how to stand out, you need to do two things. The first is to see what offers are available in your city. The second is to see what offers are not available in your city yet. You should pay attention not to the assortment of large confectioneries (although knowing their cakes and prices will not hurt either), but to what private traders offer. The best way to search is through social networks. A simple query with the word "cakes" and the name of your city will give you a lot of food for thought. For example, the query “Moscow cakes” on the Vkontakte social network gives 1838 answers, “Krasnodar cakes” - 414 answers, and even “Pyatigorsk cakes” - 34.


But do not rush to despair of such a beating! Probably half of these groups are dead. Their number well illustrates the number of failed attempts to start a business. See what quality is offered in the largest and most active groups: this is what you should strive for. Here, at the same time, you can see the methods of doing business on social networks, but more on that later. Please note that no one offers ordinary Napoleons and sour cream to order. Most often, these are all kinds of children's and wedding cakes: romantic and funny, bright and stylish. A huge number of stories. Someone makes chocolate portraits, someone sculpts confectionery trees, someone produces edible Disney cartoons ...

Ready-made ideas for your business

No matter how unfortunate it is for you, but all the ideas for cakes have already been invented. On the one hand, this is good - there are many examples for inspiration. A good selection with 300 ideas for decorating cakes from the 1000 ideas portal. On the other hand, you can't invent anything radically new. If you don't believe me, try this experiment. Go to any Internet search engine in the pictures section. Type the phrase "cake in the form of ..." and then substitute any words that come to your mind: "piano", "iron", "elephant" and so on. Whatever request you make, all the cakes have already been invented by someone. Moreover, the peculiarities of the cake business are such that sometimes the client himself acts as the main creative inventor, sending you a photo of some cake in the form of a cap or a pink laptop with a request to bake exactly the same and no other. Here we are gradually approaching the fact that the idea itself does not in any way guarantee you 100% success without a lack of skill, a willingness to take on any order and, of course, without the right approach to promotion.

Promotion. How to advertise yourself for free

After you get your hand on cooking cakes for your family, start moving on to acquaintances and friends. Surely by this time recipes and photos that you are not ashamed to show will appear in your portfolio. Be sure to create a group or page on Vkontakte, Odnoklassniki and Instagram and try to fill them out regularly, keep active, invite friends. You can publish not only your own photo reports, but also photos of cakes from other masters, inspiring ideas. Try to lead communities not too banal - people like a lively approach, lively emotions, watching the process. Remember that the main thing is your customers, so set up phone notifications for incoming messages, try to respond to orders as quickly as possible. Over time, you will realize that social networks can be your launching pad for much more. Many cake makers through social networks are beginning to gather an audience for their own master classes, hold promotions with free tasting, upload educational videos, and hold contests with reposts. Remember that in the name of your accounts you must definitely use the word “cakes”, “cakes to order” and so on, so that you are sure to be found when searching.

Pay close attention to the Instagram page. Up to 80% of your customers are likely to come from there. Food photography is one of the most common types of blogging on this social network. Learn the basic principles of food photography. Consider examples of the best pastry art Instagram accounts. As a rule, photos of food with a natural light source are successful. In the light of lamps, any food looks plastic and unattractive. The composition of the frame, angle, background are also very important. Here is a good article on how to properly sell food through Instagram, from which you can get some useful ideas. Also, take a good look at the tips for designing Instagram profiles - a lot of articles have been written on this topic.


Many decide that the most important thing in starting a cake home business is to create your website. And it is desirable that the design of the site looks richer and more expensive. But this step should be taken only after considering the consequences well. Otherwise, there is a risk of getting what the majority gets - a bunch of money spent, a slanting-crooked page that Yandex and Google bypass (and therefore your customers don’t see), periodic blocking and a whole set of hitherto unfamiliar technical problems, that distract you from your main occupation.

Ready-made ideas for your business

Secondly, in the psychology of people, a site is something more than just a set of pictures. This is your official representation, a kind of administration, the demand from which is increased. The site, as a rule, is launched by those stores that have already acquired their own identity and somehow stand out from competitors, have well-established mechanisms for interacting with the client. Now imagine that instead of the image of a pastry shop with hundreds of delicious cakes and a designer interior style, the customer will come to your house for an order and see stained old wallpaper and you pulling a cake from the balcony in slippers. It is unlikely that his expectations will be justified.

If you already have something to brag about, then another matter. Then you have to create a website, which must contain a catalog of your products, current prices, an individual order form, and contacts. When you have something to be proud of, you can add elements of status,



publish faces satisfied customers, their wonderful feedback on their work and so on. In the meantime - gain experience, collect photos of your creations, reviews of those who have tried them, develop, but don't start a website.

Underwater rocks. You are hard, the share of the cake maker

Baking cakes is not without a fly in the ointment. The most common complaint of those who have started working to order is physical fatigue. Many women admit that they overestimated their strength. Fulfillment of orders with the parallel upbringing of the child becomes a burden for them. You have to spend the whole day on your feet near the oven and stove, while taking your son or daughter to the kindergarten or to sections and circles. Legs begin to hurt, nerves fail, patience bursts.

And it also happens that demand has gone, orders have gone, and not only there is no time to fulfill them, but also knowledge, it turns out, is somehow not enough. Orders are filled in a hurry at night, and a person suddenly finds himself spending several hours leveling a cake, which he could do much faster if he just knew how. Tortodel suddenly discovers that there is no time to study, and there is not much time. Cakes come out slanting, and the client is dissatisfied with the result. Time is generally a headache for everyone who makes cakes. For example, large cakes from 3-6 kg give more revenue, but it is better to take orders for them in advance, because there is a risk of not meeting the deadline. And the deadline here is strict: after the holiday, no one needs the cake.


Many mistakes are made when communicating with clients. For example, many cake makers forget to discuss return conditions with the client, when the customer, having already eaten the cake, says that he did not like the cake and wants to return the money. Even if your business is not registered, you should not forget about basic hygiene: cleaning nails, hands, teeth, and so on. Wear gloves, meet the customer in a cap or with collected hair, keep the kitchen, apartment and bathrooms clean, where the client can go, taking your finished order. Avoid situations where pets roam freely near orders. The client may be put off by this.

Another pitfall is scammers. Unfortunately, your activity in in social networks surely will not go unnoticed. One way to get divorced is this. A client enters your group and leaves an order on your wall. While you are not online, a scammer immediately answers the customer on your behalf in private messages - he names the price of the cake and “negotiates” the price. Details are sent to the client, he pays an advance payment, the scammer immediately disappears. Then the dissatisfied client writes in all publics that your community scammed him for money, and you are a scammer. warn potential clients about such cases and clearly indicate who exactly you need to contact to complete the order. Also, never forget to watermark your photos so they don't get stolen.

IP opening. A little about the fears of “torto-makers”

One of the debatable questions among beginner cake makers is whether or not it is worth opening your own IP, officially registering a business and paying taxes to the state? From a legal point of view, of course, this is necessary. But in practice, when starting a cake business at home, most home bakers turn a blind eye to the formalities. Until a decent customer base has been built up and there is no stable sales volume, no one usually bothers with registration. For such a business in the format of a part-time job, this is not profitable: you need to pay taxes and pay for yourself the mandatory insurance premiums(in 2019 this is a one-time payment per year in the amount of 29354 rubles). Of course, one can easily succumb to fears while reading legal advice. Up to the point that, for example, you can be imprisoned for five years, or, for example, fined 500 thousand rubles. But it is not so.

Why? Firstly, serious liability arises for tax evasion on an especially large scale, and it is rather difficult to prove this. Here you need a law enforcement officer to make a test purchase for a large amount or to prove that you received large incomes. And secondly, excuse me for being so direct, nobody needs you with your cakes. You can verify this if you open any news aggregator and see exactly who is being fined for illegal entrepreneurial activity according to article 171. As a rule, these are alcohol sellers, spontaneous street hawkers, or sellers of counterfeit antifreeze from the garage. Sometimes raids are organized along the embankments and parks, from where they drive any illegal trade of an unsightly appearance, flea markets, or, for example, hookah workers who sell hookahs from the floor. In a word, trouble awaits those who either sell "opium for the people" or simply an eyesore to the authorities.


Ready-made ideas for your business

Now imagine what will happen if the state massively starts hunting for maternity moms quietly selling cakes? At the same time, they bring up a couple of small noisy creatures, preparing dinners for their husbands, keeping the household. Yes, nothing but a people's revolution, which will begin with Malakhov's programs. The only option where you can run into a real problem is this. Some client will really suffer from your cake, for example, get seriously poisoned and write an evil statement to the police. Then a test may come to you. And he will fine you ... in the amount of 500 to 2000 rubles (administrative responsibility). Of course, accidents still occur, no one is immune from them. For example, one of your competitors can send you a check, from which you take customers away with your cakes. You can find out how such checks are carried out in practice and what you need to be prepared for.

think about more serious business worth it if you, at a minimum, bought an additional refrigerator, hired “extra hands” and experience acute crowding in the room, which clearly does not correspond to the level of your ambitions and income. Then it is already possible to open an individual entrepreneur, look for premises for your own outlet or mini-workshop, purchase new equipment, and expand the sales market. The ideal option is to combine streaming production with the production of products to order. Products can also be sold to coffee shops, cafes and supermarkets. But remember that even a tiny production will require investments in the amount of 500 thousand rubles.

This business is not a business, but "self-employment". When considering it, I would pay attention to 5 main aspects:

1. Quality problems. You need to be very sensitive to the source material! If the recipe says "animal oil", then it must be oil good quality. After all, not always "animal oil" - "animal". At dairy plants, other products, mainly of plant origin, are added to it to reduce costs (coconut and palm oil at best). And so in everything! At the same time, you need to understand that a tough approach to the quality of raw materials has the other side of the coin - an increase in the cost of the finished product. Balancing it is almost impossible. From low-quality raw materials, it is difficult to make a product that will be bought a second time.

2. On home equipment, it is impossible to reach ... conditionally "industrial volumes" of production, in other words, to a decent income. That's what industrial equipment is for.

3. Sales is always a delicate and complex matter, and the number of “orders” will be “jumping” in nature, and a permanent customer base is created over the years. Therefore ... maybe it makes sense to add something different with elements of meat to the sweet? Scientifically, this is called "diversifying the assortment."

4. When designing this business, special attention should be paid to the problems of “transportation” of finished products. Sometimes it's costly, sometimes it's not.

5. And the last, the so-called "illegal business". In fact, it is desirable to do everything in order not to fall under the "radar of the state", but, alas, this is impossible. It must be borne in mind that such activities are of little interest to the fiscal authorities and are difficult to prove, but ... one must always be on the alert. It is necessary to consult with a lawyer in advance how to answer questions if the situation turns out to be unfavorable. If our state were a little smarter, in its legislative part and not only, such a problem would not arise. In the meantime, we have ... Friends - everything, the rest - the law!

3999 people are studying this business today.

For 30 days this business was interested in 172885 times.

Profitability calculator for this business

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