Starting investments800 000 ₽
Revenue175 000 ₽
Net profit12 months
To open your pastry shop for 100 square meters. meters with a guest room with 20 seats will need 1.9 million rubles. The institution will be able to bring about 800 thousand rubles a month, of which net profit will be 175 thousand rubles
1. Summary of the project "Confectionery"
The essence of the project is the opening of its own confectionery in a city with a population of more than 500 thousand people. The purpose of this business plan is to justify the effectiveness and profitability of the project for investment. The confectionery will be located in a rented area of 100 square meters. meters, where there will be a confectionery shop and a hall for 20 visitors. Integrated project indicators are given in Table. one.
The starting capital of the confectionery project is 1 903 000 rubles. As a source of funds will be used their own savings. The estimated term of the business plan is 3 years. The expected turnover of the confectionery will be 800 thousand rubles, net profit - 175 thousand rubles. Return on sales will be 21%. It is supposed to recoup investments for 12 months of work.
Table 1. Integrated performance indicators
Discount rate (r-year), %
Discount rate (r-month), %
Payback period (PP), months
Discount payback period (DPP), months
Net present value (NPV), rub.
2 183 048
Return on Investment (ARR), %
Internal rate of return (IRR), %
Profitability Index (PI)
2. Description of the confectionery industry and company
Confectionery - the concept is quite broad and multicomponent. According to Russian GOST, confectionery products are divided into the following groups: chocolate, cocoa, flour confectionery, and sugar confectionery. The main feature of the modern market for confectionery products is the transition from the “privilege” of confectionery products to their mass consumption. More and more often, pastries become fast food rather than a rare expensive treat or gift. Due to this factor and the fact that confectionery products have short shelf life and are highly dependent on freshness, the confectionery business has been and remains promising for small businesses. Until recently, the confectionery market has seen steady growth. According to Alto-Group, since 2011, production volumes have increased in all major segments (see Figure 1).
Figure 1. Confectionery production volumes in Russia 2011-2014 (tons)
According to the results of 2015, experts noted a decrease in production volumes. In general, according to the Center for the Confectionery Market, the fall in the market amounted to about 1%. In particular, according to the calculations of INFOLine specialists, made on the basis of Rosstat data, the production of the largest group in the structure of the production of confectionery products - chocolate, cocoa and sugar confectionery - showed a decrease of 2.5% compared to last year. The reasons for this situation were the weakening of the national currency, a decrease in household incomes and a decrease in its purchasing power, and as a result, a decrease in the consumption of sweets. At the same time, the import of all confectionery products into the country was halved over the year, while consumer prices rose by an average of 24% (data from the Center for Information and Information Technologies). Chocolate (38%) and caramel (33-35%) rose especially strongly. Due to rising prices for cocoa raw materials, manufacturers began to prefer cheaper recipes, increasing the production of products with fillings and chocolate icing, refusing directly from the chocolate itself. Compared to chocolate, the crisis-resistant direction turned out to be cheaper flour confectionery products.
The aim of this confectionery project is to organize its own production and sale of confectionery in a city with a population of more than 500 thousand people and profit. A pastry shop with a cafe-shop for 20 visitors will be placed in a room with a total area of 100 square meters. The concept of the project will include the production of confectionery products according to their own recipes and their sale to consumers in finished form and on order. Since the cafe-shop will be located directly during production, the consumer will always have the right to count on the purchase of fresh produce. The assortment of the confectionery will consist of flour cakes and pastries with a total assortment of more than 110 types. In connection with the most unfavorable market conditions, emphasis will be placed on inexpensive products and original recipes.
The target audience of the confectionery will be the residents of the city, mainly living and working in its central part. The target audience can be described as citizens with an average income level. Most of Central Asia is made up of people aged 24-45, that is, the most solvent part of the population. Due to the fact that the confectionery will have small production capacities and turnovers, it is planned to carry out activities within the framework of individual entrepreneurs with a simplified taxation system (“income minus expenses”). The staff of the confectionery will be 6 people. The total investment cost for the opening of the confectionery will be 1 903 000 rubles. Of these, investments in working capital - 300, 000 rubles. Details of the project investment costs are given in Table. 2 business plans.
Table 2. Total investment costs of the project
AMOUNT, rub .
Repair and design of the room
Workshop and guest room equipment
1, 043, 000
Registration and registration
Advertising (opening campaign)
1 903 000
3. Description of goods and services of the confectionery
The basis of the assortment of the confectionery will consist of flour confectionery products - cakes (more than 100 types) and cakes (more than 10 types). Our products are high-calorie, but at the same time quickly digestible products with high nutritional value, having excellent taste, unusual appearance and mouth-watering aroma. The mass of cakes will vary from 40 to 120 gr., Cakes - from 500 to 2000 gr. In Tab. Figure 3 presents the assortment of the confectionery and variable production costs. The assortment is indicative and can be changed depending on demand, inclusion of new types of products, etc. The additional assortment of the confectionery will include soft drinks: coffee, tea, milkshakes and more.
Table 3. Assortment of confectionery
COSTS UNITS, rub.
TRADING VALUE, %
UNIT COST, rub.
Sponge cake with jelly and berries
Cake “Mr. Nut”
Sponge cake with walnuts
Cake "Carrot Fortress"
Sponge cake with carrots, cottage cheese, cinnamon and nuts
German Adventure Cake
Sponge cake with chocolate icing, banana and butter cream
Chocolate Small Cake
Sponge cake with chocolate
Chocolate King Cake
Sponge cake with chocolate and cherry
Shortcake with candied fruits and nuts
Shortcake with condensed milk
Miracle Glaze Cake
Sand cake with icing
Puff cake "Mephistopheles"
Cream puff cake with a surprise inside
Classic puff cake “Napoleon” with custard
Assorted biscuit cakes
Shortcakes in assortment
Puff pastries in assortment
Tea in assortment
The main raw materials in the confectionery industry will be flour, eggs, sugar and butter. Milk and dairy products, fruits, berries, nuts and more will also be used. In the calculations of this business plan, the average prices for raw materials in Russia for December 2016 were used.
4. Sales and marketing of the confectionery
The key sales channel for the confectionery at the initial stage of the project will be its own cafe-confectionery at the workshop, in the future it is planned to deliver products to the grocery stores of the city. The sales plan (see Table 4 of the business plan) is designed for three years of the project. The achievement of planned volumes is planned for 4 months of work.
Table 4. Sales plan for 2017-2019
In monetary terms, rub.
In monetary terms, rub.
In monetary terms, rub.
Type of product
1, 070, 000
1, 340, 000
As marketing tools to attract the target audience it is planned to use:
distribution of leaflets and business cards;
paid posting on social networks (popular city publics and groups);
conducting promotions with the distribution of finished products.
Since feedback from the client is important for the efficient operation of the confectionery, it will be advisable to maintain social networks where photos of the confectionery will be laid out, where visitors can leave feedback on different types of products. It is also possible to hold contests with a drawing of confectionery or certificates for their purchase. To maintain customer loyalty, it is planned to create branded discount cards. To attract the attention of the audience at the start of work on the opening day of the confectionery, an advertising campaign will be held with a free tasting of confectionery. For advertising purposes before opening the institution will be spent 40 thousand rubles.
5. Production plan for the confectionery workshop
A confectionery workshop with a cafe-shop will be located in the central part of the city, in a room with a total area of 100 square meters. Of these, 55 square meters. meters will be a pastry shop, 40 square meters. meters will occupy the guest room, designed for the simultaneous reception of 20 visitors. To place the confectionery, the premises previously used as a cafe will be used, and therefore there is no need to summarize the main communications. Nevertheless, it will be necessary to repair the guest room and the facade of the building to create the corporate identity of the confectionery. The total cost of repairs will amount to 430 thousand rubles.
The technological process for the preparation of confectionery products will depend on the specific recipe. In general, it can be divided into 5 main stages: preparation of the product for kneading dough, kneading dough, semi-finished baking, cream preparation, product design. To equip the confectionery workshop, it will be necessary to purchase equipment worth 611, 000 rubles. Taking into account the equipment for preparing drinks, cash registers, display cases and furniture for the guest room, 1, 043, 000 thousand rubles will be needed. (see Table 5 of the business plan).
Table 5. The list of equipment
Confectionery shop equipment
Cream Cooking Pot
Refrigeration equipment for the sales area
Furniture for visitors
Cash equipment / cashless terminal
1, 043, 000
On average, 680 kg of cakes and 500 kg of cakes are planned to be produced per month. The volume of production will be affected by the seasonality factor. So, the greatest load of the workshop is expected on the eve of the New Year holidays, as well as in February - March.
6. The organizational plan of the confectionery
Responsibilities for the management of the confectionery and work on cooperation with suppliers will be undertaken by the individual entrepreneur. The organizational structure will include confectioners, sellers, accountants and support staff. In Tab. 6 presents the staffing and payroll. The main requirements for confectioners will be: the availability of professional education, knowledge of recipes and production technology, the principle of operation of confectionery equipment, methods of product design.
Table 6. Staffing and payroll
Number of people
Social Security contributions:
7. The financial plan of the confectionery
Investments in the project of the confectionery “Glaze” will amount to 1 903 000 rubles. Details of the cost items are set forth in Table 2 and in Table. 5 business plans. All the main financial indicators in the main period of activity, including cash flow, revenue, net profit, fixed and variable costs, are given in Appendix 1. The variable part will include the cost of raw materials, and the constant (see Table 7) - rent, utilities, business expenses, accounting, depreciation, management expenses, annuity loan payment (for a period of 36 months). Depreciation charges were calculated on a straight-line basis over a useful life of 5 years.
Table 7. Fixed costs of the confectionery
Amount in months, rub.
8. Evaluation of the effectiveness of the confectionery
The effectiveness of the project can be judged on the basis of the analysis of the financial plan, cash flows, as well as simple and integrated indicators of the project (Table 1 business). The change in the value of money over time is taken into account using the cash flow discounting method. The discount rate is 5%. The expected turnover of the confectionery is 800 thousand rubles, net profit is 175 thousand rubles, return on sales is 21%.
Simple (PP) and discounted payback periods of the project are 12 months. Net present value (NPV) - 2 183 048 rubles, which is a positive value and exceeds the size of starting investments. The internal rate of return (IRR) is 10.63%. The investment attractiveness of the project is also evidenced by the profitability index (PI), which is 1.15 and exceeds 1.
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9. Risks and guarantees of the business idea of the confectionery
Both at the preparation stage and in the main period of the confectionery’s work, the activity is associated with certain risks. Their assessment, as well as measures to prevent them are given in Table. eight.
Table 8. Possible risks and ways to prevent them or their consequences
Probability of occurrence
Severity of consequences
Acquisition of equipment from a trusted supplier, availability of guarantees, compliance with operating rules, hiring qualified personnel
Shortage of qualified personnel
Search for staff at the stage of business planning, the presence of the “backbone” of the team, the offer of more favorable conditions for employees than competitors
Tightening repairs, increasing estimates
below the average
Careful approach to the choice of a construction company, conclusion of an agreement with fixed deadlines for the commissioning of an object, a fixed estimate
“Squeezing out” by competitors (dumping, marketing wars, copying the company menu)
Advertising, maintaining a high level of service, customer focus, receiving feedback from customers, the availability of a financial airbag for the initial period of work, the use of all competitive advantages, the presence of a loyalty program
Unplanned rent increase
The registration of all rental conditions in the contract, the clarity of the wording, if necessary, the drawing up of a lease with the participation of a lawyer, conclusion of a long-term contract at a fixed rate
Emergency, natural disaster
Installation of security and fire alarms, compliance with fire safety standards
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