Retail business plan. Example of a business plan in the retail industry

Some argue that it is unrealistic to implement any business project these days.

This opinion is obviously incorrect. In Russia, as in other developed countries, there are all the conditions for starting a particular business. As practice has shown, it is possible to obtain a stable and solid profit in the field of trade.

In this article we will look at the nuances of implementing an idea related to a retail chain.

First, we note that trading will be effective only if you follow the basic rules that successful businessmen on the planet shared with us. Let's look at them.

Rule 1 – you should not sell a product or service, but a . Naturally, the demand for products is determined by the popularity of the manufacturer. For this reason, it is advisable to include products in the range famous brands. However, it should be understood that we should not forget about clients who can afford little-known brands, that is, cheap ones.

Rule 2 – in the process of work, you should use a creative approach against the backdrop of continuous development. Developing a business means improving both the material base and the professional qualities of your subordinates. You must instill in your employees a desire to improve themselves. For this purpose, you can use one of the motivation tools, and there are many of them.

Rule 3 - before implementing a business project, it is necessary to draw up a clear, competent and. You should not oversaturate this document with wording, mathematical calculations, or unnecessary phrases. Avoid “murky” moments that can cause distrust among potential partners and investors. Outline all organizational aspects and the financial side of the business (retail facility). Your goal trading network should be short but clear to understand. Only in this case will you be able to find your clients without any problems, avoid all sorts of problems, and eliminate risks.

A few words about the trademark and its protection

At the start, you should already have an assortment of products that will be in demand. Otherwise, you risk facing a problem such as incomplete sales, and this is associated with losses of money. As the practice of successful trading companies has shown, it is necessary to work with several brands. Pay special attention to the brand at the start, as it largely determines the reality of introducing products into a particular market niche.

Below are the main reasons why buyers become attached to a certain product:

Reason 1 – affordable price. If your assortment is represented only by expensive goods, then do not expect large sales volumes. You must understand that modern buyers are guided by affordable prices.

Reason 2 – successfully implemented product presentation. The most successful sales agents claim that success in sales largely depends on the ability to present your offer. Remember, a poorly presented product is an unsold product. This is typical for both wholesale and retail trade facilities.

Reason 3 – high quality, functionality, environmental friendliness. You must initially be customer-focused, including their needs. In most cases, people strive to acquire a useful thing that will bring them benefits, including profit. As for environmental friendliness, buyers give preference to products that do not have a negative effect on their health or the environmental situation. Practice also shows that the greatest demand within the same brand is for products that differ from analogues in functionality.

A brand is a kind of tool for achieving and maintaining medium and high prices. It allows you to correctly position a retail facility, as well as the goods that are sold on its basis. Always enrich your assortment with exclusive, high-quality, ultra-modern, fashionable, useful products.

Remember that little-known products with dubious quality will not allow you to achieve the desired sales volumes.

As for protecting the brand, you must take all measures to prevent it from being copied and used by competitors. What will help in this case? Register a trademark, logo, slogan, corporate font at the state level.

Your business plan should detail the following:

• the specifics of the business, that is, its direction;
• brand;
• costs associated with registering a trademark or commercial item.

Basic nuances of franchising

Business planning can go in several directions. First, you can create a new brand. Secondly, sales of products for which the rights have been acquired are possible. In the second case we're talking about about franchising. Brands, various types of products, advertising are a kind of goods that can be purchased and disposed of with exclusive rights.

The first approach to business for beginners will be somewhat difficult, since all the nuances, for example, creating a brand, conducting an advertising campaign, and so on, will be achieved only on their own. This approach to business is often called business from scratch. The second approach allows us to exclude all these points, since the acquired brand will be initially promoted, that is, in demand on the market. Among other things, franchising will contribute to business development and, accordingly, reduce the period of return on investment.

If you set out to implement a trading company specializing in a wide range of products that will sell multi-brand goods, then you will need wholesale and retail supermarkets, wholesale warehouses, online stores, that is, an entire retail network.

Delivery features

Supplies in such a business are difficult even for experienced entrepreneurs. This is especially true for retail facilities that specialize in the sale of imported goods. Trade experts advise at the start to refuse to obtain permission to export and import products. It is much safer for a business to find acceptable suppliers (intermediaries).

This approach to business will eliminate the need for personal participation in customs operations. Let's face it with customs from the outside foreign countries As a rule, there are no problems. This cannot be said about the native customs: there are frequent downtimes, unreasonable delays, seizures and the like. Therefore, it is better to entrust the resolution of this issue to experienced intermediaries. You will also have to contact a trucking company.

An alternative is renting (purchasing) freight transport. Still, it is safer to trust the supply of products to companies that specialize in transportation, including international ones. Possible options transport: road, sea, river air transport, railway transport. Both the broker and the shipping company must be reliable.

Work staff

The staff of a trading company, at a minimum, should be represented by sales consultants, sales managers, advertising managers, accountants, and warehouse workers.

The answer is simple - you need to attract third-party money, that is, other people's money (abbreviated DDL). Often large business projects cannot be implemented due to insufficient first initial capital. Therefore, we said earlier that the business plan in our case should be interesting for investors, that is, people who agree to give money.

The essence of this concept is simple. You as an individual entrepreneur or legal entity it is necessary to acquire or create profit-generating assets - your own business (in our case, open a distribution network) - using not your own, but other people's money.

Usually in such cases they go to the bank and take out a loan. This is a classic example of using DDL.

Note that the concept of using someone else's funds is applicable to various markets.

What are the different forms of DDL? Where can I get them?

This kind of money can be accepted different shapes and come from different sources. In general, they can be direct and indirect. IN the latter case It's about other people's resources. They are classified in terms of the compensation you will have to provide for using them. The main forms of third-party funds are represented by borrowed capital, share capital or share capital and “real” money.

Traditional ways of using other people's funds to implement a business idea or develop a business are based on collecting Money. They are often referred to as raising or raising capital. They come down to obtaining one or another type of loan (borrowed capital) or selling a share of the company (share or equity capital).

Possible sources of other people's money: private investors, financial institutions and funds represented by investment and commercial banks, savings and loan associations, insurance companies, pension funds, credit unions, venture capital companies.

Note: some sources are only valid abroad, but knowing about them won't hurt. You can also raise money by placing shares (that is, selling shares in the company to investors). There are other, less accessible sources of third-party funds. These include companies that specialize in producing credit cards. Your actions in this case: you open an account for yourself personally or in the name of a company.

It is likely that you will have the opportunity to use the money of relatives, friends, co-entrepreneurs, for example, suppliers who provide favorable terms for debt repayment, clients who will provide an advance payment and government lending or subsidy programs.

In addition, other people's funds can be obtained indirectly, so to speak “in kind”. Other people do not provide you with money directly, but rather with some resources or services that you would otherwise have to pay for. In other words, you are using other people's resources. Strategic use of third party resources is often the most in a simple way implementation of a business idea and the most in a fast way achieving company success.

Approximate data:

• Monthly income – 1,050,000 rubles.
• Net profit – 250,750 rubles.
• Initial costs – 1,999,300 rubles.
• Payback – from 8 months.

This business plan, like all others in the section, contains calculations of average prices, which may differ in your case. Therefore, we recommend that you make calculations for your business individually.

In this article we will draw up a detailed business plan for the store. women's clothing with calculations. But remember that this business plan can be applied to absolutely any clothing store (not just women’s).

Description of service

The business plan discusses the features of opening a women's clothing store intended for the middle price segment. Let us remind you once again that this business plan can be applied to men’s clothing, outerwear, to underwear, etc. The amount of investment will differ depending on the cost, type of product and its quantity.

The entrepreneur administers his own store, which is located in a shopping center. It also contains information that may be useful to the reader about other formats and possibilities when working with them.

Market analysis

Many people, dreaming of their own business, think about opening a clothing store. Some want it to be a luxury boutique located in the very center of the city, others choose an online store, and others decide to open a discount clothing center. Of course, all this can bring income with the right approach to work. But still, before choosing one or another store format, it is worth carefully analyzing the market, because there are quite a few competitors in it.

It must be said that many people believe that opening their own clothing store requires a lot of money. This is not always the case and depends on many factors. There are also formats that require investment only in the purchase of inventory and some other expense items. To understand the picture, you need to consider in detail the possible store formats.

Today at in a broad sense The following options are being considered for opening your own clothing outlets:

• “real time” stores (these are ordinary stores where customers come and see the available goods, can try them on, and choose suitable clothes);
• online stores (this may include large online stores, one-page sites or stores on social networks).

Both options need to be considered separately to understand the aspects of working in them.

I would like to warn budding entrepreneurs : Many naively believe that the main thing in the success of a store is investment. No one is more interested in the success of a business than the investor, because in this situation he risks a large amount of money. Experienced businessmen advise not to put the management of the store in the wrong hands, at least for the first six months. People who did otherwise, in most cases, failed and went bankrupt.

Now let's look at specific store formats.

1. Regular store

This format is the most common. Here you can include two subformats, each of which has its own specifics:

• Store located in a shopping center

Such stores usually sell items in the lower and middle price segments. An undoubted advantage is that there is no need to spend a lot of money on placing additional advertising. When people come to a shopping center, they most often visit several departments at once. That is why it is very important to choose a shopping center that will attract the right audience.

• Store located in a separate building

Such stores usually sell items in the above-average price segment. This includes luxury, designer goods and creative designs from talented designers. You will have to spend a lot of money to attract customers.

When calculating the necessary expenses, you will need to include in them:

• purchase of product range;
• rent;
• necessary equipment;
• staff salaries;
• taxes.

The average cost per 1 m2 is about 50 thousand rubles. And this is if the store sells goods in the mid-price segment.

You need to understand that initially the store will cover the initial costs. There will be net profit, but in fact it will cover only the amount of invested funds for some time. Therefore, it is very important to have a certain reserve of money “just in case.”

Another very interesting option for a “real-time” store is the so-called "showroom at home". This option is suitable for those who have a very small initial capital. There are benefits in this case, they are quite large:

• no rent;
• no salary costs.

Of course, there are also disadvantages. For example, not everyone decides to set up such a store at home. Indeed, in such cases, people should be invited to your territory to try on and view existing things. It is very difficult to find customers here, and even more difficult to attract them and persuade them to buy. Although, if they come, they probably intend to buy something.

Stores like these are usually used as a source additional income. Often such impromptu retail outlets are opened by hairdressers and manicurists who work from home.

1. Online store

Today especially popular A type of clothing sales such as sales through an online store is gaining momentum. It is very important to assess opportunities, competition and occupy the most preferred niche.

The savings here are quite significant. There is no need to spend money on equipment, staff salaries, or renting store premises. Everything happens online. Customers don't come to try on outfits, they buy them after seeing a picture on the Internet.

Most often, novice businessmen who want to work in the fashion industry start with such stores.

Above is a sales chart and its forecast for subsequent years. As you can see, every year there is a significant increase in the volume of products purchased via the Internet. This is a positive factor for those who are planning to open such a retail outlet.

According to this graph, the “clothing and accessories” category is the most popular among the population. However, we see that only 14% purchase these goods online, while the rest prefer to visit stores themselves.

From this we can conclude that more sales can be obtained by opening a store in “real time”.

I would like to add that it is better to open an online store for residents of a specific city, and not for the entire country. At least at first. Later, you can increase your reach to potential customers.

When opening an online store, you should not be scattered across many product categories at once. It is better to focus on one variety and establish sales.

Most often, people buy clothes online on sites where there is no pre-order. However, in this case, a large investment will be required to be able to send the goods immediately after the customer places an order.

But waiting is suitable for those stores that offer consumers some unusual or exclusive products. For such things, people are willing to spend some time waiting. By the way, this includes not only expensive things, but also those that, on the contrary, are very cheap.

I would like to note that today entrepreneurs enter regional markets in one of the following ways:

• opening your own store;
• work as a distributor;
• work under the franchising system.

It is worth noting that the latter option is in greatest demand today.

According to statistics, to enter the clothing market you need at least 1.5 - 2.25 million rubles. To reach the international level, 5 times more is required.

So, we have decided that an “offline” store can bring great profits in the long run. It is his discovery that we will consider. Now you need to decide what clothes to sell (women’s or men’s) and what criteria to pay special attention to.

More women follow fashion than men (72% vs. 45%). Yes, it is ladies who make purchases much more often than men. This is why it is best to open a women's clothing store. If possible, you can combine both directions at once.

When choosing clothes, people pay attention to the following signs:

• suitable item (60%);
• quality (15%);
• practicality (7%);
• compatibility with other wardrobe items (7%);
• exclusivity (5%);
• brand awareness (1%).

Therefore, our store should sell high-quality, practical and comfortable items that fit in size.

It must be said that the middle-income stratum makes up the overwhelming majority of the population. These are the ones you need to focus on when opening a store.

Thus, our store will sell women's products at an affordable price in the shopping center, targeting women aged 18-45 years.

I would also like to say that every consumer has hidden needs. Based on them, you need to choose a work strategy.

This table informs you about the hidden needs of each category and helps you understand how to work with it.

SWOT analysis

Before opening your own store, you need to analyze hidden threats and opportunities that can significantly affect the functioning of own business. In such cases, factors are usually divided into external (which cannot be changed) and internal (which can be changed).

External factors include:

1. Possibilities:

• high and constant demand for goods in this category;
• relative inelasticity of demand in a given market segment;
• the possibility of expanding the assortment with other product categories and adding items for men and teenagers to the product matrix;
• opportunity to order goods at competitive prices.

1. Threats:

• high level of competition in this market segment;
• lack of controlled market share;
• increased competition;
• it is possible that legislation will become stricter, which will create obstacles to work in this segment;
• economic downturn negatively affecting economic indicators store.

Internal factors include:

1. Strengths:

• increasing staff motivation to work;
• the opportunity to find bona fide suppliers;
• the ability to work at a high premium;
• wide range of goods;
• the ability to set a fairly wide range of prices for goods;
• convenient and favorable location for sales;
• convenient working hours.

1. Weak sides:

• lack of experience in this field;
• lack of knowledge;
• lack of business reputation and loyal consumers;
• lack of a circle of regular customers;
• lack of a network of suppliers;
• store unknown;
• lack of trained personnel.

Opportunity Assessment

Our store will operate according to the following schedule:

Total: 79 hours per week, 338 hours per month.

There will be 2 shifts working in the store on a schedule of 2 through 2. Each shift will have 2 workers, since the premises will be quite large. The cleaning will be carried out by the shopping center staff.

The entrepreneur will not sell products through the online store. It will be necessary to promote your own brand and attract customers.

Organizational and legal aspects

1. Perhaps or. It is worth noting that registering an LLC in this case is inappropriate. When registering, it is important to indicate OKVED codes. In this type of activity it could be:

52.42.1 Retail trade in men's, women's and children's clothing;

52.42.2 - Retail trade of underwear;

52.42.3 - Retail trade in fur products;

52.42.4 - Retail trade in leather clothing;

52.42.5 - Retail trade of sportswear;

52.42.6 - Retail trade in hosiery;

52.42.7 - Retail trade in hats;

52.42.8 Retail sale of clothing accessories (gloves, ties, scarves, belts, suspenders, etc.);

52.43 — Retail trade of footwear and leather goods;

52.43.1- Retail sale of footwear;

52.43.2 - Retail trade of leather goods and travel accessories.

Note! In your case, there may be more codes or some of the ones presented may be missing. Therefore, it is important to understand exactly what you will be doing in own store to reflect all types of planned activities at once, rather than making changes to documents every time.

1. An entrepreneur can choose either UTII. In the second case, two options are possible - simplified tax system “Income” 6% or simplified tax system “income minus expenses” 6-15% (the rate is determined depending on the region).
2. A certificate of entry into the general trade register is required. In our case, the store will be opened on the territory of the shopping center, which will determine the receipt of the necessary document.
3. You will need to obtain permission to carry out trading activities.
4. Conclusions from State Fire Supervision Authority and Rospotrebnadzor are required.
5. It is necessary to have an official lease agreement and a garbage removal agreement.
6. You will need permission for outdoor advertising, if any.
7. Don’t forget to register the cash register with the tax office.
8. You will need Goskomstat codes.
9. If you plan to sell any products that require a license, you will need to obtain one.
10. Employees must have medical records (do not forget about the regularity of passing commissions).
11. You will need a list of goods and certificates for them.
12. Do not forget about the need to have a sanitary passport.
13. For non-cash payments it is necessary.

Documents such as a contract for the removal of solid waste may not be needed if the cleaning is carried out at the expense of the lessor and he has general agreement for maintenance of the entire building. In this case, a certified copy will be sufficient.

Marketing plan

Of course, the promotion and advertising of the department will largely depend on the shopping center. Some of them take on this work themselves. But don’t forget about your own promotion. So, the marketing plan will include the following promotion methods:

• Increasing customer loyalty. This technique is based on holding commodity days, when the cost of specific goods is reduced to cost or close to it. At the same time, it is very important to present the idea in an interesting way, so that the store is remembered by the consumer, and he comes here to shop again.
• Informing your consumers through a group in social network, own website. It is very important here that the site and group are active. To do this, it is necessary to timely add relevant and interesting information– about possible promotions. You can hold drawings, for example, to receive a 50% discount.
• Contextual advertising. This method will also be effective and more or less affordable. But you still shouldn’t get carried away with it.

Placing information in the media will not be cheap. And these expenses are unlikely to pay off. Therefore, it is better to refuse such methods of promotion if we are talking about a small store intended for representatives of the middle and below-average price categories.

Calculation of projected income

It is quite difficult to calculate possible income. We will proceed from the amount of costs for purchasing the goods and the average size commodity margins in the industry.

The average margin in this industry is about 100%, sometimes more. Let’s take revenue equal to 35,000 rubles per day. The amount is averaged based on the indicators for the entire week. Subsequently, revenue will increase.

Thus, monthly revenue will be about 1,050,000 rubles. And the cost of purchasing the goods will be 525,000 rubles.

Production plan

The store premises will have an area of ​​70–90 m2. You can rent it in a shopping center for 80,000 – 90,000 rubles.

Wherein special costs There will be no need for repairs, but it will be simply necessary to equip it. You will need:

• sign (40,000 rubles);
• showcases (25,000 rubles);
• shelving (20,000 rubles);
• mirrors (35,000 rubles);
• hangers (45,000 rubles);
• KKM (8,500 rubles);
• computer (30,000 rubles);
• anti-theft system (40,000 rubles).

We will also need furniture:

• shelves (15,000 rubles);
• mannequins (60,000 rubles);
• sofas (35,000 rubles).

You will also need various lamps and other lighting methods.

Employees' wages are 30,000 and 25,000 rubles for a senior seller and a regular one, respectively, including taxes. Total wage costs are 110,000 rubles.

Organizational plan

Financial plan

• Profit before tax: 1,050,000 – 755,000 = 295,000 rubles.
• Tax (we calculate the simplified tax system at 15% of the difference between income and expenses): 44,250 rubles.
• Net profit: 295,000 – 44,250 = 250,750 rubles.
• Profitability: 250,750 /1,050,000*100% =23.88%.
• Payback period: 1,999,300/250,750 = 7.97. Therefore, the store can pay for itself in 8 months.

Risks

The following risks can be identified:

1. Increase in rent cost.

This risk could cause a significant reduction in sales revenue. Another option is a forced increase in the cost of the goods offered. This in turn negatively affects demand and sales.

To avoid this risk, it is necessary to work out the contract with the landlord in detail. Important conclude a contract for a long time, fixing the cost and critical point attendance, upon reaching which the parties revise the rental price.

1. Increased competition.

As a result of this situation, the number of visitors will decrease, as will sales volumes.

The following ways to overcome the situation are possible:

• develop and use a unique store concept;
• offer your consumers a unique product;
• carrying out various promotions and offering discounts.

1. Unprofessionalism of sellers and other personnel working in the store.

As a result, visitors may not be satisfied with the service. As a result, total sales will decrease and business reputation can turn from positive to negative.

It is possible to overcome these risks an integrated approach, including:

• ongoing staff training related to sales and service training;
• informing about the features of fabrics, materials, products and their care;
• development and use of financial and non-financial motivational levers;
• placement of CCTV cameras (they will also reduce the number of thefts in the store).

1. Products going out of fashion, their irrelevance.

This can threaten quite serious freezing of positions, a decrease in purchasing value and, as a result, a decrease in the overall profitability of the business.

To avoid such problems, it is necessary to constantly monitor the media and other sources of information. Additionally, it is worth holding regular sales so that there are no leftovers of stale goods.

Franchise business

You can also consider the option of opening a franchise clothing store, where you will receive a fully step-by-step model for opening a store of a well-known brand. Franchising is a less risky start because the business model has been tested and works successfully.

To find a franchise, use ours!

Important: Remember that you can independently create a business plan specifically for your business. To do this, read the articles:

One last request: We are all human and can make mistakes, leave something out, etc. Do not judge strictly if this business plan or others in the section seem incomplete to you. If you have experience in this or that activity or you see a flaw and can add to the article, please let me know in the comments! This is the only way we can jointly make business plans more complete, detailed and up-to-date. Thank you for your attention!

• Capital investments: 4,485,000 rubles,
• Average monthly revenue: 4,200,000 rubles,
• Net profit: 195,000 rubles,
• Payback: 23 months.

 

Purpose of the business plan: Calculation of the efficiency of investing in opening grocery store in Ensk

Project idea

The idea of ​​the project is to open a social grocery store for low-income people in the city of Ensk.

Opening a store will solve the following problems:

• Solution social problems, namely, providing low-income groups with inexpensive products.
• Creating jobs in the city.

Input data

• Type of activity: Retail trade in food products.
• Store format: Counter-type trade
• Location: Ensk (population 240 thousand people), The store will be located in its own modular building. In close proximity to a public transport stop, in a densely populated residential area.
• Square: total area establishments 180 sq.m. including a retail space of 150 sq.m.
• Opening hours: 10:00 to 21:00

Range:

• Food
• Vegetables
• Soft drinks
• Low alcohol drinks.
• Household chemicals
• Organizational aspects business.

It is planned to conduct business through registration of an individual entrepreneur. A special tax regime will be chosen as a form of taxation: UTII. Tax accounting is carried out independently using the online service "My Business".

Volume of capital expenditures

Article title	Cost volume
Registration with the Federal Tax Service, approval of the SES, fire service.	25 000
Purchase of a modular building to house a store	2 160 000
	400 000
Preparing the site for placing the store (cleaning, filling, leveling, etc.)	100 000
Purchase and installation of systems, air conditioning, fire alarms, video surveillance systems	100 000
	450 000
Creation of inventory	1 000 000
Financing current costs until the enterprise reaches breakeven	100 000
other expenses	150 000
TOTAL	4 485 000

According to the business plan, investments in opening a store amount to 4.5 million rubles. The largest share in the cost structure is occupied by the acquisition of a modular building (48%), as well as the costs of creating inventory (22%). All expenses will be financed from the business owner’s savings.

Project launch schedule

	Jun.12	Jul.12	Aug.12	Sep.12
Registration with the Federal Tax Service,
Choosing a store location
Conclusion of a lease agreement for a land plot
Making 100% advance payment for a modular store building
Transportation and installation of a modular building
Obtaining approvals from the SES and fire service necessary for opening
Purchase and installation of air conditioning systems, fire alarms, video surveillance systems
Purchase of commercial equipment (showcases, racks, counters, refrigeration equipment, cash registers)
Recruitment
Concluding agreements with suppliers, with a security company, for waste removal, etc.
Creation of inventory
Opening

According to the schedule, the grocery store will be opened in 3 months. All stages of work will be controlled by the business owner; third-party organizations will be involved to perform the work requiring special knowledge. Moreover, before placing an order for any work, commercial proposals will be made (minimum 3) and the contract will be awarded to the company offering the most attractive conditions.

Decoding the stages

Registration of activities with the Federal Tax Service

To implement entrepreneurial activity It is planned to register with the tax office at the place of registration of the entrepreneur. Conducting food retail business is planned to be carried out in the form Individual entrepreneur, As a form of taxation, a special taxation regime will be selected: Single tax on imputed income.

Selecting a location

It is planned that the main buyers will be pensioners; therefore, the store must be opened in close proximity to bus stops, no more than a 10-minute walk. The ideal place to open a store is microdistricts built in the 1970-1980s, as they are home to a significant number of potential buyers(elderly people)

Purchase of a modular building

To carry out activities, it is planned to purchase a modular building. Despite the fact that the cost of a modular building with an area of ​​180 m 2. is about 2.2 million rubles, its installation has many advantages compared to renting,

Advantages of a modular building:

• Possibility of installation in any convenient place.
• Easy to dismantle and transport.
• The modular store is completely ready for operation and meets the requirements of SanPin and the Fire Service for grocery stores.
• Reduced overall monthly expenses, as there are no rental payments for the premises. If the store is leased, then about 10-15% of the proceeds goes to pay rent; renting a land plot is much cheaper than renting premises.

An analysis will be carried out to select a modular building supplier commercial offers, the search for suppliers will be carried out on the Internet. The building will be ordered from the supplier who offers the most favorable conditions in terms of cost and production time.

Conclusion of a lease agreement for a land plot

To place a modular building with an area of ​​180 m2, a land plot of 200 sq.m. is required, with the ability to connect to a power line.

The land plot is planned to be leased. For the first year of operation, the lease agreement will be short-term (up to 1 year), for next year If the activity is successful, it is planned to conclude a long-term lease agreement, with registration in RosReestr.

Transportation and installation

Transportation of the modular building will be carried out by rail, installation will be carried out by the manufacturer of the modular store.

Coordination between SES and Fire Service

After installing the store building, it is necessary to obtain permission from the SES and the Fire Service to begin work. The internal layout of the modular store meets all the requirements of the inspection authorities. Despite this, to speed up the receipt of all permitting documents it is planned to attract a specialized commercial company.

Purchase and installation of air conditioning systems, fire alarms, video surveillance systems

It is planned that about 350-450 people will visit the store per day; to create a favorable climate in the store, it is planned to install modern system air conditioning (with heating function in winter).

To reduce the risk of fire, it is planned to install a fire alarm. To monitor the work of sellers, as well as to eliminate cases of theft from buyers and third parties, the store premises will be equipped with video surveillance cameras. The purchase and installation of the above equipment will be carried out in specialized centers that offer a full range of services: purchase, installation, maintenance.

Purchase of commercial equipment

Purchase of display cases, shelving, counters, refrigeration equipment, cash registers.

The grocery store will be counter type and divided into 5 departments. Based on this, the necessary equipment will be purchased.

It is planned that all necessary equipment will be purchased from one supplier, this will allow us to get a discount due to volume.

Recruitment

The business owner will be responsible for searching and hiring employees.

Concluding agreements with suppliers

The final stage of opening a store is concluding contracts. To carry out activities, it is necessary to conclude the following agreements:

• Agreements with suppliers. Currently, there are about 25 companies operating in the city offering food products in bulk, delivery to the store by transport and at the expense of the supplier. To create a product range, it is planned to conclude agreements with at least 7 companies, with the main emphasis will be on companies that are official distributors of brands in the region.
• Agreement for the removal of solid waste and garbage. SES requirement.
• Security agreement. It is planned to install a panic button in the store; if necessary, the seller can press it and within a short period of time, employees of the security company will arrive at the place.
• Agreement with the bank for collection and cash management services. The store's planned daily revenue is 120-200 thousand rubles per day, so that there are no problems with storing such significant amounts, an agreement will be concluded for the collection of funds to the bank. After the funds are credited to the current account, the funds will be sent to pay suppliers.

Personnel plan

Store opening hours: daily from 10:00 to 21:00. To comply with the requirements of Labor legislation, it is planned that employees will work in two shifts. The following schedule is proposed: One shift works for two weeks, another for two weeks. After each shift, an inventory of the store's inventory is planned.

To improve the quality of customer service and eliminate cases of theft by employees, it is planned to introduce bonus system wages. Employees will receive a fixed salary and a bonus for achieving planned sales volumes.

Taxation

Food retail activities qualify for preferential tax treatment. To select the optimal taxation regime, the taxes paid under UTII and the simplified tax system will be calculated. Input data:

• Revenue per month: 4,200,000 rubles
• Expenses per month: 3,980,000 rubles
• Profit: 220,000 rubles
• Social contributions from payroll per month 55,200 rubles
• The sales area is 150 sq.m.
• Basic income: 1,800 rubles
• K1 - 1.4942
• K2 - 0.8

Calculation of taxes for a retail store when switching to UTII

The calculation of the single tax on imputed income occurs in several stages:

• Taxable base = 150 sq.m. * 1,800 rub. * 1.4942 * 0.8 = 322,747 rub.
• Calculation of UTII tax = 322,747 * 15% = 48,412 rubles
• Adjustment to the amount of social contributions paid from the wage fund. Since the social contributions made are more than 50% of the tax amount, we adjust the resulting UTII tax value by 50% 48,412 * 50%
• The amount of UTII tax payable to the budget for the month amounted to 24,206 rubles.

Calculation of taxes for a retail store when switching to the simplified tax system

Calculation of the tax base: 4,200,000 rubles - 3,980,000 rubles = 220,000 rubles. (Tax base upon transition to simplified tax system income minus expenses is profit)

Calculation of the amount of tax payable: 220,000 rubles *15% = 33,000 rubles.

As a result of the analysis of two tax regimes, it was determined that if the store is located on the unified income tax, the amount of tax payments will be 24,206 rubles per month, and with the simplified tax system 33,000 rubles per month. Therefore, the optimal form of taxation for a retail store is UTII.

Imputed tax is paid quarterly. In addition to the tax on imputed income, it is necessary to make monthly deductions from the Payroll Fund to the Pension Fund, Social Insurance Fund, health insurance. The total amount of deductions is 30% of the wage fund.

Grocery store development plan until 2015

Planned performance indicators of the enterprise for 2012 - 2015.

Planned revenue for 2012-2015

The opening of the store is planned for September 2012, the release of the planned revenue is planned for the fourth month of operation, for this it is necessary that the flow of customers per day be 400 people, average bill 350 rubles. The store's revenue consists of daily cash sales of food products by the buyer.

Revenue is stable, activities are seasonal, so summer period there is an increase in revenue, which is associated with an increase in beer sales, and revenue growth also occurs in December (the population purchases food before New Year's holidays), in January of every year there is a decrease in sales. Starting from 2014, the store’s revenue is planned to grow by 5%, the growth is due to inflation.

Revenue structure

The store plans to sell the following groups of products:

• Essential food products (bread, milk, cereals, pasta, canned goods, sausages, etc.). The planned assortment is about 250 items, the main emphasis will be on inexpensive products.
• Vegetables fruits. The main emphasis will be on the traditional set: potatoes, carrots, beets, onions and so on.
• Low alcohol products. Alcohol products will be presented mainly in the economy segment. Beer will be sold both in bottles and on tap (live beer).
• Household chemicals. The store will mainly offer washing powders and detergents in the low price segment.

Planned revenue structure

Expense part of the activity

The expenditure part consists of the following groups:

• Product cost
• General expenses

Product cost

The cost of production includes the sale of goods at supplier prices. The following markup is planned for the product groups sold:

• Essential food products. Markup 5-15%, weighted average 10%.
• Vegetables fruits. Markup 20-30%, weighted average markup 25%.
• Low alcohol products Markup 20-30%, weighted average markup 25%.
• Household chemicals. Markup 15-25%, weighted average markup 20%.

The weighted average markup for all product groups is 15%.

General expenses

The following costs are included in the total costs:

• Payroll fund (salary + deductions)
• Rent of land
• Utility costs (electricity, heating, water supply, garbage removal)
• Administrative expenses (communications, internet, banking expenses, stationery)
• Security
• Advertising (Radio, leaflets, announcements, creeping line)
• Other (maintenance costs accounting, minor repairs).

The structure of the store's general expenses is as follows:

The distribution of funds received from buyers can be seen in the following chart:

87% of funds received from customers are used to pay suppliers, 8% is used to maintain the store. Net profit is 5% of funds received. Such a low profitability value is due to the fact that the markup in the store will be minimal; profitability will be achieved by increasing turnover.

The store reaches self-sufficiency

The preparatory stage of opening a store will take 3 months, and before the opening it is necessary to pay rent for the land plot. It is planned that the store will reach self-sufficiency in the first month of operation (September 2012)

Generalized financial and economic performance indicators for 2012 -2015.

	year 2012	year 2013	year 2014	2015
Average monthly revenue, in rubles	3 300 000	4 272 750	4 486 388	4 710 707
Cost, in rubles	2 857 143	3 693 786	3 919 954	4 120 596
Gross profit, in rubles	442 857	578 964	566 433	590 111
Total expenses, in rubles, on average per month	269 280	348 656	366 089	384 394
Net profit, per month, in rubles	173 577	230 308	200 344	205 717
Commodity inventories in purchase prices, in rubles (on average for the year).	1 000 000	1 300 000	1 400 000	1 400 000
Accounts receivable, rub.	0	0	0	0
Accounts payable, rub.	0	0	0	0
Financial indicators
	year 2012	year 2013	year 2014	2015
Extra charge	16%	16%	14%	14%
Turnover speed (days)	11	11	11	10
Accounts receivable turnover (days)	0	0	0	0
Accounts payable turnover (days)	0	0	0	0
Operating cycle, days	11	11	11	10
Financial cycle, days	11	11	11	10
Gross Margin	13%	14%	13%	13%
Return on sales (business)	5%	5%	4%	4%

Payback calculation

• Project start: June 2012
• Store opening: September 2012
• Reaching operational break-even: September 2012
• Reaching forecast revenue: December 2012
• Project payback date: May 2014
• The payback period of the project is 1 year and 11 months
• Return on investment - 45%

Addition

If the information provided in the free version of the business plan is not enough for you, you can download or download a standard one.

Retail trade is one of the most attractive activities in the medium and small segment. In this category, samples and examples of business plans are different. Usually they differ not only in the size of investments, but also in types. Exemplary trading plan should contain the subtleties of the business and the features of the product.

A good example of a business in trade is opening a clothing retail outlet. As a rule, this does not require a high start-up investment. The risk of loss of goods due to damage is also eliminated. Retail Stores can be opened in various directions, including specialized ones. For example, sports nutrition and much more.

Example of a business plan in the retail industry

A sample sales business plan structure contains the following aspects:

• Summary;
• List of products sold;
• Production plan;
• Organization of activities;
• Marketing;
• Financial planning;
• Forecasting data.

The first section should indicate the purpose, type of activity and cost of implementation. The list of products must be presented in full and indicating the wholesale and selling prices. A trading project also requires calculation of the total cost of production. The production section lists all initial costs. The store requires renting or purchasing premises, as well as purchasing goods and equipment.

The main part can be considered a financial plan with calculations. The calculation of taxable and taxable revenue should be presented here. net profit, taxes, calculating income and expenses and much more. Forecasting data can be compiled based on financial calculations.

A store business plan with calculations will help you realize your idea of ​​entrepreneurship in the shortest possible time, since the trust of creditors and investors with its high-quality preparation increases significantly. Retail trade is an excellent basis for starting your own business from scratch.

• Project Description
• Description of products and services
• Work with providers
• Staff
• • • • Similar business ideas:

We bring to your attention a standard business plan (feasibility study) for opening a grocery store within walking distance. This business plan can serve as an example for obtaining credit resources from a bank, government support, or attracting private investment.

We suggest studying a standard business plan for opening a grocery store within walking distance in a city with a population of more than 600 thousand people.

Project Description

General information:

• City population: 600 thousand people;
• Trade format: Counter-type trade;
• Store location: residential area of ​​the city;
• Type of ownership: owned building, leased land;
• Opening hours: 10:00 - 20:00;
• Number of jobs: 4 salespeople;
• Sources of financing: own funds - 590 thousand rubles; borrowed funds (private investments) - 2 million rubles.

Key business performance indicators

• Monthly profit = 118,580 rubles;
• Profitability = 11.7%;
• Payback = 21 months.

Which taxation system to choose for registering a business. OKVED code

The organizational and legal form will be individual entrepreneurship. For trade in food products, the OKVED code 52.1 is established: “Retail trade in non-specialized stores.”

The taxation system will be a single tax on imputed income (UTII). The tax amount is calculated using the formula: 15% * (1800 (basic yield) * sq.m)*k1*k2. Coefficient k2 for retail food products in the Ulyanovsk region is 0.6; k1 - deflator coefficient in 2013 is 1.569. The planned retail area of ​​the grocery store is 58 m2. As a result of the calculations made, the tax amount will be 14,751 rubles per month.

Location of our store: residential area of ​​the city, sector of multi-storey new buildings.

What documents are needed to open a grocery store?

Currently, practical activities have begun to implement the project:

1. Registration completed individual entrepreneurship in the tax service;
2. The location of the grocery store has been agreed upon with KUMI. A package of documents has been collected for renting a municipal land plot of 120 m2. The estimated lease term is 5 years with registration in Rosreestr. Rental cost - 96 thousand rubles per year;
3. A company has been found that carries out the construction of turnkey grocery stores on favorable terms.

The organization's operating hours are planned to be set from 10:00 to 20:00.

In planned staffing table there will be 4 sellers.

Description of products and services

The average markup on food products will be 20%:

• The markup on essential goods is no more than 15%;
• The markup on fruits and vegetables is no more than 30%;
• Markup on low-alcohol products is no more than 30%.

Suppliers of essential goods will mainly be local producers. Such goods include: eggs, cottage cheese, milk, sour cream, bread and bakery products, flour, cheese, sausages, etc.

Since individual entrepreneurs do not have the right to trade in strong alcoholic products, the sale of strong alcohol will be carried out by leasing shelf space to licensed organizations.

The structure of the product range can be presented in the form of a diagram:

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Main visitors point of sale there will be residents of a residential area, since this will be the only convenience store within a 200m radius. It is assumed that every resident of the area can get to the store in just 1-2 minutes.

How much can you earn from selling products?

Estimated number of visitors (market capacity)

In the sector where the grocery store is planned to be located, there are 6 nine-story buildings with a total adult population (over 16 years old) of about 3,000 people. It is assumed that 10% of residents or 300 people per day will visit the grocery store daily. Since the store is not designed for a large volume of purchases (as in self-service hypermarkets), the average check in our store will be approximately 200 rubles per person.

Total estimated revenue per day is 60,000 rubles. However, such indicators will not be achieved immediately. Therefore, let’s present the so-called schedule for reaching the designed capacity of a grocery store:

It is not until the 2nd quarter of 2014 that the grocery store is expected to reach its maximum daily revenue.

Revenue targets will be achieved by gaining trust from customers, which is planned to be won in the following ways:

1. Exceptionally fresh products, especially essential products (bread, milk, cottage cheese, eggs...);
2. A large assortment of goods from local producers at low prices;
3. Polite attitude towards the buyer on the part of the store sellers.

The estimated revenue of the grocery store for the calendar year will be 13.8 million rubles.

Grocery store production plan

A prefabricated building constructed from sandwich panels will have the following characteristics:

• The store frame includes lightweight metal structures;
• The walls consist of sandwich panels with 120mm polystyrene foam insulation;
• The roof consists of roofing sandwich panels based on 150mm foam plastic;
• PVC windows and doors;
• The foundation consists of screw piles.
• Store area - 100m2, retail area - 58m2.

The construction of such a turnkey facility with an area of ​​100 m2 using sandwich panel technology will cost 1.1 million rubles. The structure of the premises will comply with all SES standards and fire safety rules.

Work with providers

Food delivery will be carried out wholesale organizations under pre-concluded agreements. It is planned to work with at least 8-9 distributors. All payments to suppliers will be made through a bank account.

In accordance with the rules and regulations of Rospotrebnadzor, an agreement will be concluded for the removal of solid household waste and garbage.

It is also planned to conclude an agreement with the bank for the collection of funds (revenue) and cash management services.

Staff

It makes no sense to hire a full-time accountant, since the entrepreneur will be on special duty. tax regime (UTII). Therefore, it is planned to outsource accountant services. Costs per year for outsourcing will be about 50 thousand rubles.

The function of the store administrator will be performed by the entrepreneur himself.

Sellers will work on a 2/2 shift schedule. Quarterly bonuses are possible for good performance.

The store will be protected by installing a special security system.

To start the project, investments in the amount of 2.59 million rubles will be required. Of these, own funds amount to 590 thousand rubles and borrowed funds (private investments) 2 million rubles.

The main monthly expenses of an individual entrepreneur will be payment wages employees - 48,000 rubles. per month (44%).

In addition to paying wages, a major expense for an entrepreneur will be the payment of insurance contributions to the Pension Fund and the Social Insurance Fund: 14,400 rubles per month for employees and 3,000 rubles per month for individual entrepreneurs.

Total monthly expenses ( fixed costs) grocery store will be 108 thousand rubles.

The structure of annual costs is presented in the form of a diagram:

The total annual costs will be 1,301,000 rubles.