Opening a confectionery store: the specifics of the sweets trade. Pastry shop business plan with calculations - how to open a pastry shop

Date of: 27.06.2023

In this material:

A confectionery business plan from scratch, examples of calculations of which are given below, allows you to create a reliable business project that will flourish even in a crisis. The project does not have to specialize exclusively in the production of flour confectionery products. Along with the production of sweets, the enterprise can and should produce bread.

What will be the costs?

A business plan for a confectionery with calculations is unthinkable without taking into account the costs of purchasing equipment, renting premises, purchasing raw materials, etc. The initial costs only for the purchase of the necessary equipment will be about 600,000 rubles. Equipment for confectionery shops is both imported and domestic. The price difference is significant in favor of the latter. It is better to include in your business plan for a confectionery the purchase of everything you need in one set, which will allow you to get a discount and savings on delivery and installation.

You need to select a kit that would allow you to produce:

wheat bread;
rye-wheat pan and hearth bread;
bakery products made from yeast dough;
flour confectionery products;
Easter cakes

If you plan to choose equipment from different manufacturers, focus on baking ovens. For example, their models HPE-500 and HPE-750, even at maximum oven load, are able to provide the same color and uniform baking of products. Equipment and devices must be selected to ensure:

sifting, loosening flour;
kneading dough, which is carried out in a dough mixing machine;
preparing confectionery masses - a mixer is used for this;
manual cutting and shaping of text blanks;
final proofing of dough pieces in a proofing cabinet;
baking in ovens.

This equipment is located on an area of 35-40 m². Its performance is:

bakery products - 45-50 kg/hour;
confectionery products - 18-20 kg/hour.

The main equipment includes the following (in thousand rubles):

stainless steel baking oven with baking trays measuring 700x460 mm - 45;
baking oven with a timer, chamber door material - glass, with baking trays measuring 700x460 mm - 65;
flour sifter with a capacity of 600 kg/h - 27;
dough mixer with a capacity of 60 liters for kneading hard and yeast dough - 70;
mixer with a bowl volume of 10 l with two speed modes - 40;
mixer with a bowl volume of 4.8 liters with two low speed modes - 60.;
proofer, glass - 25;
hearth sheet, 18 pcs. - 42;
bread pan, 72 pcs. - 42.

In total, 417 thousand rubles will be needed for basic equipment. But in addition to the basic equipment, additional equipment is also needed, which includes more than 10 items (in thousands of rubles), namely:

ventilation umbrella 1000x800x450 mm - 9.5;
pastry table 2000x800x850 mm - 18.5;
industrial wall table - 5.;
single-section washing bathtub with overall dimensions 470x450x870 mm - 3.5;
two-section washing bathtub with overall dimensions 850x470x870 mm - 7;
rack with dimensions 1200x400x1800 mm - 10;
trolley-pin for hearth sheets (for HPE furnaces) - 22.5;
scales with a maximum weighing limit of 5 kg, 2 pcs. - 11.5;
scales with a maximum weighing limit of 20 kg - 5.5;
refrigerated cabinet for 700 l - 45.5;
Chest freezer 236 l - 16.

As a result, 12 items of additional equipment will cost 155.5 thousand rubles. The total amount required for equipment for the confectionery is 572.5 thousand rubles.

Other expenses

The business plan for a confectionery with calculations should include expenses for the following:

rental of premises;
wage fund (payroll);
public utilities;
purchase of raw materials;
fuel costs;
Unexpected expenses.

Renting a room with an area of 50-60 m², depending on the region, will cost 25-50 thousand rubles. per month. At the very beginning, you need to pay for the first and last month, which will amount to 50-100 thousand rubles. Another 200 thousand rubles will be spent on furniture, a cash register, cosmetic repairs, and office supplies. In addition, you need to provide your own vehicle fleet, which will consist of 3-5 GAZelles, which will require another 1.2-2 million rubles.

Monthly expenses will be (thousand rubles):

purchase of raw materials - 120;
Payroll - 250;
rent - 25-50.;
fuel costs - 50;
utilities - 25;
unforeseen expenses 30.

In total, 500-525 thousand rubles will be spent per month. The staff will consist of 3-5 bakery employees, a technologist, an administrator and 3-5 drivers. Additionally, a sales manager must be added to the staff, who will be involved in concluding contracts for the supply of manufactured products. The payroll may be higher, depending on the level of wages in the region.

Expected profit

Profit from production depends on the organization of sales. The products are perishable products and it will not be possible to sell all the goods.

A good indicator is considered if sales account for 75% of all baked goods produced.

Achieving this indicator allows you to receive a net profit of 30-40% of turnover, or 250-280 thousand rubles. per month. The return on the initial investment is 2-2.8 million rubles. is 1.5-2 years, since it will not be possible to achieve such a profit in the first months of the enterprise’s activity.

A business plan for a mini-confectionery shop for the production of confectionery products may contain other data. For example, the owner can reduce the initial costs of both equipment and transportation by agreeing with the store to produce baked goods on its premises. In this case, production volumes will be small, but there will be no transportation costs, and the payroll will be lower.

If you build a pastry shop into an already functioning cafe, the costs of opening it will be lower. Such an enterprise can be opened for 250 thousand rubles, but the income from it will not exceed 50 thousand rubles. At the same time, the project will be characterized by seasonality. You can also think about starting a business from the cafe itself, in which the pastry shop will be only an integral part.

When opening a full-fledged production, you need to think about establishing good logistics and sales. Concluding agreements only with partners in the retail chain will not be enough; you will have to find places to install kiosks through which products will be sold. The cost of opening such kiosks is 150-300 thousand rubles, but each of them increases sales by 6-10%, or 50-80 thousand rubles. with monthly expenses of 30-45 thousand rubles. The presence of 10 such kiosks increases the profit of the enterprise by 150-350 thousand rubles.

Order a business plan

	Investments: from RUB 1,490,000. Mobile cafes came to us from America. In the USA and Europe, this segment began to grow rapidly in 2008 and has become one of the main market trends. Cafe on wheels “Ulitsa Confectioners” is the first federal franchise network in Russia, which is rapidly gaining momentum, which is understandable. After all, such a cafe does not need to spend money on attracting...

	Investments: Investments 6,500,000 - 10,000,000 ₽ The idea of creating a wine bar with a high-quality assortment and reasonable prices was born to Evgenia Kachalova in 2013. After some time, which was spent understanding the holistic concept, searching for a suitable place and team, the first Wine Bazaar appeared in Moscow! In May 2014, the Bazaar on Komsomolsky Prospect opened its doors and guests immediately fell in love with it. Everyone liked...
	Investments: Investments 2,700,000 - 3,500,000 ₽ We are a team of professionals with more than 10 years of experience in the food market. During this time, we have implemented more than 40 regional and federal projects in 15 different concepts. In 2017, we launched the “Bakery No. 21” project and now we manage a network of cafe-bakeries, which we want to expand, because we believe that our product is a new level in the world...
	Investments: The “Khomyak” franchise is a chain of cafes and a turnkey workshop for family celebrations, and a cake-confectionery shop. We offer an alternative to relaxing in front of the TV, boring children's shows with the same scenarios. For modern parents, we provide a high-quality service - organizing a family holiday at a high level and at reasonable prices. “Family” and “uniqueness” are the hallmarks of Khomyak’s services. The cafe menu includes…
	Investments: Investments from RUB 345,000. Tops Cake Pops are a new trend in the confectionery market in Russia. We specialize in making cake pops - tiny cakes on sticks. Our desserts, made from sponge cakes covered in delicious Belgian chocolate, are prepared individually for each customer. This means your name, wish or company logo may appear on the mini-cake. In addition, cake pops can take on almost any form:...
	Investments: Investments 426,000 - 926,000 rubles. The Royal Forest company is a team of young professionals that has been developing dynamically since 2010. We are direct suppliers of all raw materials used in the production of our products, we are the owners of the production complex, i.e. minimized the risks of dependence on other market participants as much as possible. Over the course of five years, we have been able to establish ourselves both in the capital market and beyond. Active…
	Investments: Investments 8,000,000 - 10,000,000 rubles. The Butcher Burger Bar project is represented by the LFR Family restaurant chain - a stable, actively developing chain that has been in the catering services market for 10 years. The company is represented by more than 30 restaurants: restaurants of pan-Asian cuisine “Sushimin”, American diners New York, party bar Mixtura Bar, night club The Top Club, Italian restaurant IL TEMPO, coffee chain Coffee Cake, Georgian…
	Investments: Investments 300,000 - 800,000 rubles. "Sea of Tea" is the first and largest chain of specialized tea stores. “Sea of Tea” is the retail direction of the Rubin Trading House, which has existed since 1993 and also carries out wholesale sales, in addition, the Rubin Trading House is the exclusive distributor in Russia of such brands as “Mabrok”, “Sheri”, “ Quality" and many others. The basis of the “Sea of Tea” assortment consists of collections…
	Investments: Investments from 400,000 rubles. The confectionery factory "AKKOND" dates back to 1943, and today it is one of the largest and dynamically developing confectionery enterprises in Russia. The factory produces a wide range of exclusive and traditional confectionery products - more than 450 items, and annually updates its range, introducing unique and original products to the market. For example, the pride of the factory and its calling card are...
	Investments: Investments 250,000 - 750,000 rubles. “Sdobny Dom” - appeared in 2005 as a supplier of a new product for the Urals - frozen semi-finished bakery products for finishing baking. In essence, this is a highly prepared baked product that requires defrosting and baking. With its help, you can open a bakery in a minimal area and with minimal costs. This technology came to our market from Europe and has a number of advantages...
	Investments: from 400,000 rub. The company CJSC Agro Invest, which produces products under the Tsar-Product trademark, is one of the five largest food producers in the Volga region. For many years of successful work (the history of the Volgograd Meat Processing Plant dates back to 1898. TM “Tsar-Product”, thanks to such qualities of its products as taste, naturalness and high quality, has managed to earn the love and trust of customers. A guarantor of taste and…
	Investments: from 500,000 rub. "Konfael" are original chocolate gifts made from high-quality chocolate and natural ingredients without the addition of preservatives. The Konfael company began its work in the chocolate industry in 2001, becoming the first company to produce handmade sweets and produce exclusive, certified chocolate paintings, also suitable for consumption. In addition, the company produces custom chocolate sculptures weighing…

There are quite a lot of popular and fast-paying areas of activity on the market that are suitable for beginning 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, and muffins. The amount of capital investment will depend on the planned scale of the business. And an entrepreneur has the opportunity to start a business even with minimal investment.

Key project indicators:

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

Average monthly revenue 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 to understand how much the manufactured products will be in demand by consumers in the local market. Find out exactly what products are in demand among customers and how much they are willing to spend on sweets.

Statistics show that even in conditions of economic crisis, confectionery production shops remain afloat. This can largely be explained by the fact that the entrepreneur has the opportunity to offer consumers products in different price categories - even clients with low incomes can afford them. Also, market analysis will help establish the competitiveness of the planned business. If there are already dozens of mini-productions 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 to stand out from a large number of competitors in some way - low prices, unique products, a whole range of additional services.

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

There are quite large enterprises producing confectionery products in Russia. 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 workshops will work with grocery and confectionery stores and stalls. And there is a demand for such products, since the consumer has the opportunity to buy products by weight.

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

Possible formats of mini-confectionery shops

In your business plan for opening a confectionery shop from scratch, include a clause dedicated to justifying the choice of the format of the future enterprise. And here the entrepreneur has several options:

Home production. This cannot be called a full-fledged business. Without hiring workers, it is impossible to earn a lot! The very idea of producing confectionery products at home involves fulfilling private orders for exclusive cakes, pastries, and muffins. You do not need to purchase expensive equipment, which significantly reduces startup costs. Judging by the practice of experienced housewives, you can bake 2-3 cakes a day. And the markup is quite high - a handmade cake is sold at an average price of 700 rubles/kg. Competition in this segment is quite high, so the business plan for a home mini pastry shop will have to include a clause dedicated to the development strategy - advertising of the services provided is important.
Shop. This is a full-fledged confectionery enterprise. When opening a production facility, many nuances must be taken into account - starting with the search for 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 your final sales revenue will be higher. A confectionery shop will require more costs.
Cafe-patisserie. In this case, the confectionery shop is combined with a cafe, where visitors can relax and enjoy delicious sweets. Also, to attract additional profit, it is worth considering providing services for fulfilling private orders for the production of exclusive sweet products. There will be considerable investments - you not only need to equip the workshop, but also think over the design of the establishment. But the efficiency of such an enterprise is also higher, since the confectionery products will be sold in cafes with a large markup. If a café-pastry shop seems too expensive an idea to you, you can do it differently - organize your own retail outlet at the workshop, where the products will be sold.

Whatever option you choose, do not forget that in any case you will begin to 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 through a development strategy.

Legal side of the issue

Registering a business is an important stage. If you are not knowledgeable in legal matters, it is better to entrust the matter to a specialist.

A small enterprise can be registered as an individual entrepreneur. In just 10 days you will have all the documents in your hands. You have to select the OKVED code. The following are suitable: 15.81 – Production of bread and flour confectionery products for short-term storage; 52.24 – Retail trade in bread, bakery and confectionery products. When preparing documents for registration of an individual entrepreneur, submit an application to the tax authorities to apply the simplified taxation system. Next, open a current account - this greatly simplifies the process of settlements with product suppliers and allows you to accept non-cash payments from customers. In the future, it is necessary to obtain approval to conduct activities from the SES and the Fire Inspectorate - supervisory authorities will check how the production premises are equipped. To avoid wasting time on “do-overs,” study in advance all the regulatory requirements for opening a food production facility.

What range of sweet products should you offer to consumers?

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

Include as many products as possible in your product line - cakes, pastries, bakery products, gingerbreads, cookies, sweets. All recipes and technological maps for products planned for release must be developed by a specialist. Products will be checked for quality by supervisory authorities.

Monitor the quality of products! This is the key to a high level of sales.

Choosing premises for a pastry shop

There is no need to look for premises for an enterprise outside the city! A confectionery shop is not the case when you need to locate production far from a residential area. In addition, it will be inconvenient for wholesale buyers to get here. The best option is the first floor or basement of a building within the boundaries of a populated area. If you plan to organize a cafe, then look for a place with high human traffic - large neighborhoods, business centers.

To open a mini-confectionery, a room of up to 50 m2 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 you are working on, include an item dedicated to the reconstruction of the found premises. All communications must be here - electricity, sewerage, water supply, heating, ventilation. All this will then be checked by supervisory authorities. The rented premises are divided into several zones:

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

When decorating a retail space or cafe, it doesn’t hurt to draw up a project for decorating the premises. You can involve professional designers in the matter. It is important that the atmosphere in the establishment attracts visitors.

Equipment for mini-confectionery

The purchase of equipment will depend on the assortment planned earlier. Include equipment costs in the production plan of the project you are drawing up. If there are no large investments, then you can get by with inexpensive semi-automatic equipment.

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

Powerful hood.
Scales.
Refrigerator and freezer compartments.
Dough mixer.
Flour sifter.
Plate.
Convection oven.
Mixer.
Blender.

You can’t 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 in more impressive figures if the organization of a cafe is planned. You will have to spend money on heating 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 may want to consider purchasing used equipment. But choose it responsibly so that you don’t 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 - a truck, of course, is not needed, a Gazelle will be enough. The profits generated will soon recoup this investment.

Who to hire for a pastry shop?

In order for production to function without interruption, you will need to hire a technologist and several chefs specializing in baking sweets. It is better to invite a sales manager as well - he will establish sales channels. If you plan to open a cafe, hire a bartender, a waiter, and an administrator. There is no point in saving on hiring staff - the tastier the products are, the more profit you will make.

According to the requirements of the SES, personnel must have health certificates!

How to advertise a confectionery shop?

Include a cost item for an advertising campaign in your finished business plan for confectionery production. If we talk about the production workshop, then you will need to advertise in newspapers, on local TV and radio. To advertise a cafe, think about street billboards and banners, bright signs, and handing out leaflets. Whatever direction you choose, create your own website and communities on social networks. Here, retail and wholesale buyers will be able to find all the information about the company - prices for sweets, services provided, delivery conditions.

The marketing plan for a confectionery shop should contain a paragraph dedicated to 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,
organize promotions on social networks.

To develop a customer base, it will be useful to attend thematic exhibitions where food enterprises take part. Here you can also establish contacts with product suppliers and learn about new trends in this niche.

Confectionery financial plan

To minimize financial risks, mathematical calculations are necessary - calculate expenses and income. If you are going to take out borrowed capital, you will definitely need a financial plan for your future enterprise! No investor will invest money in a business without proof of its profitability.

The amount of investment in a 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 individual entrepreneurs and obtaining all permits from supervisory authorities - from 30,000 rubles.
Preparing the premises for work (if there is no renovation) - from 200,000 rubles.
Purchase of equipment – from 500,000 rubles.
Rent of premises 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 starting a confectionery shop from scratch will require about 1,000,000 rubles. If we talk about opening a cafe-confectionery, then the capital costs will be higher (here you will need to decorate the hall and spend on advertising) - from 1,500,000 rubles.

How much revenue you will receive from selling sweet products will depend on many factors - production volumes and sales of finished products, pricing. Taking into account the developed assortment, sales revenue can range from 600,000 rubles. To calculate net income, an entrepreneur needs to take into account the variable costs of running a business without interruption:

purchase of raw materials,
payment of wages to employees,
rent of premises and payment of utilities,
transport and advertising costs.

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

On pre-holiday days, when grocery stores are “stocked” with cakes, sweets and pastries, you can get maximum profits - this is 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 established sales channels, if the mini-workshop does not stand idle, but immediately starts working, fulfilling wholesale orders from customers, the investment in the business will pay off in 1-2 years. Excellent profitability indicators. But these are ideal conditions. As a rule, beginning entrepreneurs face many problems - lack of clients, constant inspections by supervisory authorities, irregular supplies of raw materials. You will have to constantly solve emerging problems.

Fragrant croissants, bright pastries and mind-blowing cakes hidden behind the glass of patisserie cafes delight the eye and heart. The very thought of a beautiful, cozy pastry shop evokes a feeling of celebration. Therefore, there are many who want to open such an establishment in order to work in a light atmosphere and get good money for it.

But not every business is what it seems at first glance, and your dream confectionery is no exception. In order for a business to generate income and pay off, you need to make a lot of effort and foresee a lot of pitfalls. Beginning businessmen will have to say goodbye to illusions already at the stage of preparing for the opening, because the confectionery shop that you so desire may turn out to be completely unnecessary for other townspeople. Therefore, before you start opening, study the market.

Where to begin?

There are two possible ways here. The first of them is to order a full-fledged marketing research from a specialized company. This option is only suitable for those who are not limited in money: the price of the research is quite high. For example, in Orenburg it is about 90 thousand rubles. For this money you get a full report on existing competitors, including the products they offer and pricing policy.

For those who count every penny, it is better to resort to the second way to study the market - do everything yourself. There are no particular difficulties in this. First, you need to identify similar points in the city and go around them, buy products from them yourself and try them, and also take a closer look at what others are buying.

It would be a good idea to look into large supermarkets that have their own production of baked goods and confectionery products. This will allow you to better understand what people buy and in what volume.

After such a campaign, you should have an idea of your target audience.

It is best to pay attention to such an audience as mothers with children.

The fact is that in recent years there has been a demographic boom, many children are being born. Over time, they grow up, but there is essentially nowhere to go with them. Therefore, any business that is aimed at children in one way or another is quite promising.

Once you have decided on your buyer persona, it will be much easier to resolve the issue of pricing. The price of the products, and all other nuances of the business, will depend on what format of the confectionery you choose. Here again, two options are possible.

First- confectionery shops of a lower price segment, which offer an assortment for every day: the types of products most popular among customers.

Second- premium confectionery. In such establishments the price tag is higher due to the use of more expensive ingredients. And they can be expensive for a number of reasons, for example, because all the products are only natural - no ready-made mixtures used in ordinary confectionery shops - or because these ingredients are rare for Russia.

Investment size

Investments in this business can vary greatly depending on the format of the confectionery shop. Opening a full-fledged cafe-confectionery, designed for the average consumer, will cost no less than 3 million rubles. This amount will include renting premises in a residential area, carrying out repairs, as well as purchasing equipment: a refrigerator table, a freezer table, several stoves with 4 burners, an induction stove, two display cases for baking, a display case for bread, a coffee machine.

Selling bread in a confectionery shop will allow you to “attract” more customers - people are more likely to buy cakes when they go to the store for bread, but they are less likely to go directly to buy sweets.

Prices for such equipment will vary greatly depending on its type and supplier. According to experience, the cost of the most necessary things is about 650 thousand rubles:

217 thousand rubles for a showcase,
64 thousand rubles - for a refrigerator table,
77.7 thousand rubles - for a freezer table,
168 thousand rubles - for “induction”,
122.6 thousand rubles - per stove.

How much you spend on purchasing supplies depends on what kind of confectionery products you plan to prepare and sell.

Where can I get money?

Obviously, not every novice entrepreneur has even 3 million rubles “hidden away”. Therefore, anyone who wants to open their own confectionery shop faces the question: “Where can I get the money?” And here you can go in several ways: borrow from relatives or friends, get a loan from a bank, or apply to various entrepreneurship support institutions for a grant.

From personal experience

To open a pastry shop, you have to take out a loan. The likelihood that you will be given a grant when you are just about to open a company is very small. You should contact the support fund when your business is already operating. A grant will make it easier for you to repay your loan. Keep in mind that receiving a grant is quite a troublesome task: you need to prepare a lot of documents, come to the commission and prove to it that you want to work, that you are the best and that you have grandiose plans. All this takes a lot of effort and time, but still brings results.

Confectionery expenses

Investments in the confectionery business are quite large, but it will not be possible to achieve profitability right away. Therefore, at first, and perhaps in the future, the entrepreneur will want to save on current expenses. To understand where you can save, you need to know the main expense items.

First of all, the owner of a confectionery shop will have to spend monthly on rent, payroll and utilities. By the way, the costs for the latter item will be quite large: ovens, freezers and display cases require a lot of electricity to operate. But this is where you can save money. To do this, first of all, you need to work with staff, set them up for savings and rational use of equipment.

A large item of financial loss is associated with product write-offs. What is written off, as you know, is no longer suitable for sale. But the problem is that not only “substandard” or expired goods can be written off, but also quite good products and finished products. But they won’t go to the trash, but to the homes of unscrupulous sellers and confectioners.

To minimize this possibility, it is necessary to very carefully control the issue of product write-off. To do this, you will have to constantly analyze sales, watch seasonal surges or declines, and maintain a special schedule-calendar, based on the work of the past month, last week and last year. Such a schedule should be constantly in front of your eyes. Only such scrupulous control allows you to save on write-offs.

Step-by-step instruction

As mentioned above, to open your own confectionery shop, first of all you need to analyze the market. This will help you decide whether your city needs a confectionery shop at all and what kind of bakery it should be. After the analysis has been carried out, it is easier to choose the format: economy or premium. Keep in mind that there is not much room for expansion in a premium bakery. If working with economy, you can eventually build an entire network, then for a city with a population of over a million, one or two establishments with premium sweets will be enough.

After you analyze the market and choose a format, you need to start searching for suppliers of equipment and raw materials. Equipment suppliers need to be selected based on both prices and reviews. For the latter, you can always go to entrepreneur forums, this will help you get the necessary information. Even if after reading you still have some questions, you can always write a message to one of the discussion participants to clarify how this or that device behaves in production.

Advice

It would also be a good idea to contact equipment repair companies. A conversation with a technician will help you understand which manufacturers’ equipment requires repair most often. It is better not to purchase the most “unresistant” models: the costs of repairing them can cover all profits.

As for raw materials, here again everything depends on the chosen format of the confectionery. In economy, it is better to work with ready-made mixtures. Such “powdered” products are produced today for almost everything: biscuits, bread, cheesecakes, etc. Cooking from such mixtures is faster and easier; your pastry chef has almost no chance of spoiling the products.

The premium segment involves working with “live” products, and this implies additional difficulties. Confectionery products require strict adherence to proportions and recipes and do not tolerate any experimentation or connivance. Accordingly, the likelihood that an all-natural cake will be spoiled by too much baking powder or insufficiently beaten eggs is much higher than when working with powders.

For beginners, it is preferable to work with ready-made mixtures.

Many people start with this, and later switch to natural products, because it is more interesting for confectioners to work this way.

Whatever you choose - powders or natural products - you need to choose suppliers of raw materials according to approximately the same criteria. The first thing that is important to pay attention to is the composition. The more natural it is, the higher the quality of the products. The second is taste. Before purchasing a large batch of powders or milk, you need to taste the products. If you decide to make a “fashionable” establishment where everything is prepared from farm products, you need to visit the farm and evaluate its condition, see in what conditions the animals are kept or the grains and fruits are grown.

It wouldn’t hurt to start looking at the staff for the confectionery in advance. You will need both the pastry chef himself and sellers. Moreover, the latter are no less important for the matter. The seller must monitor the product labeling and expiration date. He also monitors compliance with the temperature regime and puts the products in the refrigerator.

For the seller, the entire algorithm for working and communicating with clients will have to be written down from A to Z: he must know the assortment and pass certification for this knowledge, he must know “clichés” - certain words for communicating with a guest, especially one who comes for the first time.

In addition, the seller must understand where he works. Yes, yes, and we are not just talking about the name of the confectionery here. He should know the main features of your particular confectionery shop and understand how it differs from others.

Considering that the pastry shop is open daily, you will need at least two pastry chefs and two sellers. They can work according to the scheme “2 working days - 2 days off” or “3 working days - 3 days off”. The choice of such a scheme is not accidental. Firstly, your confectionery shop must have a certain operating mode. It is important to open before visitors who work the standard five-day workday begin their workday. Many of them drop off their children at school by 8 a.m. and then pop into a pastry shop for coffee and breakfast while they have time before work. The same applies to working in the evening.

You have to “hook” people who are in a hurry to get home and decide to stop by for some baked goods along the way. Therefore, there is absolutely no point in closing at 6 pm; it is better to work until 8-9 pm.

At the same time, the staff is in the confectionery not only during working hours. Employees usually arrive about an hour before opening. This time is spent turning on and warming up the coffee machine, preparing frozen semi-finished products so that there will be fresh baked goods ready for opening, and putting everything on display. But even after closing, the staff does not leave, because there is still a lot of work to do: cleaning, closing the cash register and counting revenue, etc.

In parallel with the search for personnel, you need to select a premises for the confectionery, and the requirements for it will again largely depend on the chosen format.

The best place for a premium-segment confectionery is in the city center, although rent there is more expensive. This way you will not only “catch” people walking and relaxing who are ready to spend money on sweets, but also those who are ready to come from a remote area for some culinary masterpiece.

More simple confectionery shops with the most popular assortment and modest prices are best located in a residential area. A good place is also in shopping centers with good traffic. A particularly good solution is to place such a confectionery at the exit of the supermarket.

Also, the first floor of a residential building is quite suitable for placement. Confectionery shops, as a rule, do not cause any complaints from neighbors. After all, there is no loud music, no alcohol - nothing that irritates the residents of the house. Although it’s still better not to open a confectionery shop in a high-rise building. According to the rules, food production must be equipped with ventilation and exhaust hood. The latter should be placed two meters above the roof level.

According to legal requirements, the confectionery must comply with the SES requirements for a public catering establishment. However, in practice, no one places too strict demands on confectionery shops.

The norms that are written in the documents are very outdated. Therefore, each entrepreneur adapts the existing premises to the concept that he has chosen for himself. But there is no super difficulty in choosing a room in terms of renovation.

The area of the pastry shop depends mainly on your capabilities. For example, we have a small point selling confectionery in a shopping center, fitting into 15 square meters. m. This is our smallest confectionery. And the largest one occupies two floors: on the first floor you can buy cakes to take away or drink coffee right there at the table, and on the second floor the pastry chef prepares the dishes.

Much more important is the condition of the room. It must have ventilation, water and electricity. To start work, you will have to invite a SES, which will check the premises for “suitability” for organizing food production. In addition, you will have to conclude an agreement with the SES on laboratory and production control. This means that officials will take samples of your products and check their safety.

In addition, the premises must meet the requirements of fire supervision, so contracts will also have to be concluded with this authority. A confectionery shop is a fire-hazardous industry, because it operates powerful ovens. Therefore, a fire alarm must be installed. You also need to have a second entrance in case of an emergency.

Documentation

Any business requires mandatory registration. A cafe-confectionery can be registered both as an LLC and as an individual entrepreneur. The second form is still preferable, since it is easier to work with. LLC is mainly needed by those establishments where alcohol is sold, but a confectionery shop does not provide this.

But working as an individual entrepreneur, you can, for example, refuse a cash register. At the same time, an LLC is required not only by the cash register itself, but also by a special agreement for its maintenance.

For an individual entrepreneur, all tax-related costs will be significantly lower.

For example, when working as an individual entrepreneur, you can use a patent taxation system, which will allow you to do without regular deductions of personal income tax, VAT and property tax for individuals. Instead, it is enough to buy a patent and forget about going to the tax office for the entire period of its validity. This move allows you to save both money and time.

Also, when registering a business, it is worth knowing that according to OKVED, the confectionery is classified as “Production of bread and flour confectionery products of non-durable storage” and has code 15.81.

Now all communication with the SES and Rospotrebnadzor is of a notification nature. That is, to open a confectionery shop, you do not need to obtain any permits, you just need to notify the sanitary services that you exist.

According to the law, an inspection from the SES or Rospotrebnadzor can come to you only after three years of work, and during this time it is quite possible to get back on your feet and eliminate any minor shortcomings, if any. But keep in mind, in the event of a complaint from visitors or neighbors, if you opened in a residential building, services will come to you immediately. In case of gross violations, they can close the establishment for a period of 90 days, and this is a colossal loss. Therefore, it is better to work according to the rules.

To do this, you will need to enter into an agreement with disinsection and deratization stations. According to it, the confectionery will be treated against insect pests and rodents.

Dear site visitors, below is an example of a business plan with economic calculations for a café-confectionery. This document was compiled by professional economists and can be used to adapt it to your project. If you have any questions or do not find the section you need, or you have questions about its preparation or calculations, you can always contact us via mail, VKontakte group or by leaving a comment on the business plan.

Business Plan Summary

Project name: “Creation of a cafe-confectionery”

The goal of the project: to create a successful profitable café-pastry shop for middle-income visitors.

Initiator of the project

The initiator of the project is an already existing network of cafes and restaurants. This cafe-patisserie is a way to diversify your business. The project will be implemented by one initiator.

Investment costs

As part of the project, it is planned to conclude a lease for premises in the city center. Its renovation according to the company's design project, purchase and installation of equipment, design of the cafe. The total cost of investment expenses will be 2,300 thousand rubles. including the cost of equipment, repairs, costs of purchasing raw materials and maintaining the enterprise until it reaches the breakeven point.

Construction work will be carried out by a company that has been working in the construction services market for a long time and has proven itself well when opening previous cafes.

The equipment will be supplied by an enterprise that is a dealer of one of the domestic manufacturers of equipment for the production of confectionery products and commercial equipment. The company is fully responsible for the supply and installation of equipment, and also provides a warranty on the equipment for 3 years.

Project financing

The project will be financed from own funds (30% of the total investment amount) and from loan funds (70% of the total investment amount). As part of the project, a loan in the amount of 1,610 thousand rubles will be received. at a rate of 15% per annum with an annuity repayment schedule for 5 years. As part of the loan, a pledge will be issued for the premises of one of the cafes owned by the project initiator.

Based on the estimated income and expenses, a project payback model was built, on the basis of which the following performance indicators were obtained:

Inflation - 10%;
Simple payback period - 4.75 years;
- 5.67 years;
NPV - 3,063 thousand rubles.

These indicators indicate that the project is interesting in terms of payback and may be attractive to investors.

Suppliers of raw materials and materials

Suppliers of raw materials will be large raw materials companies in the city, with which the cafe chain has already established long-term and mutually beneficial relationships. Cafes take some types of raw materials directly from manufacturers. All raw materials and materials are delivered directly to the cafe, so there is no need to distract staff and there is no need to spend money on delivery.

Products

As part of the project, products will be manufactured and sold, which we have divided into the following product groups:

Cakes
Pies and pie
Cakes
Macarons
Cookie
Marmalade and marshmallows
Tea, coffee, water
Alcohol products

ATTENTION!!!

Practice shows that by ordering a business plan from specialists, you will save time, increase the quality of the finished document by 4-5 times and increase the chances of receiving investment by 3 times.

Investment plan

Investment size

The volume of investment in the project is 2,300 thousand rubles. and consists of the following costs:

Naming of expenditures	Sum
Registering a business and obtaining permits
Creation of a legal entity	1 000
Obtaining permission from Rospotrebnadzor	10 000
Obtaining permission from the State Fire Supervision Authority	2 000
Obtaining a liquor license	10 000
Repair work
Design layout development	20 000
Repair work	1 000 000
Installation of security and fire alarm systems	50 000
CCTV installation	70 000
Electrical repair	200 000
Repair of water supply and sewerage	160 000

Retail store equipment
Showcases	60 000
Cash machine	12 000
Furniture for visitors (tables, chairs)	130 000
Tablecloths	20 000

Equipment for the production of
Coffee machine	50 000
Combi oven	30 000
Mixer	10 000
Blender	10 000

Marketing campaign
Decorations for opening time	10 000
Distribution of leaflets and business cards about the opening	10 000
Making a sign	60 000
Window decoration	7 000

other expenses
Low value equipment	60 000
Raw materials for production	30 000
Investments until reaching the break-even point	278 000

TOTAL	2 300 000

The opening of the cafe-confectionery is planned to take place six months after the start of construction work. The work schedule is presented in the diagram below:

Room

For the operation of the café-confectionery, a premises was chosen in the city center, which meets all the norms and requirements of the SES and state supervision. A long-term lease agreement has been concluded with the owner of the premises. The contract implies a rental holiday for 6 months - the period of repairs. Subsequently, the rent will be 100,000 rubles. VAT included.

The premises have the following rooms:

Production room and kitchen;
Room for changing clothes and rest for staff;
Director and management staff room;
Hall for visitors;
Wardrobe;
Bar counter;
Warehouse of raw materials and supplies.

The layout of the room is shown in the figure below:

Also below is a diagram of the placement of equipment and a diagram of the placement of tables in the hall for visitors:

The cafe's opening hours will be limited from 10-00 to 22-00 due to the fact that this is the time when the flow of customers provides the revenue necessary for the operation of the enterprise.

Manufacturing process

In the production and sale of products, the following process will be used and the following employees of the enterprise will participate:

Raw materials for the manufacture of products arrive at the enterprise's warehouse, the storekeeper accepts the products and prepares the relevant documents.
The chef gives instructions to the cooks about what products need to be produced today and in what volume.
The cooks take the order to work, take the required amount of raw materials and bake the products, handing them over to the bartender.
The bartender puts products on display.
The waiter approaches the visitor, takes the order and passes it to the bartender.
The bartender passes the finished order to the waiter, who takes it to the visitor.
After eating, the visitor orders the bill and pays for it.

Product cost

Based on technological maps and product calculations, the cost price was calculated for product groups (the cost price was calculated on average for the product group per unit of measurement of the product in proportion to the planned volume of its sales):

Cakes - 324 RUR/kg
Pies and pie - 176 rub./kg
Cakes - 298 RUR/kg
Macarons - 452 RUR/kg
Cookies - 189 RUR/kg
Marmalade and marshmallows - 345 RUR/kg
Kishi -267 RUR/kg
Tea, coffee, water - 30 rub./l
Alcohol products - 1000 rub./l

Marketing plan

Competition

Today there are about 100 cafes and pastry shops in the city, which is a fairly low figure for a city with a population of one million, so the market is quite free and is just beginning to develop. The main competition for the enterprise can be coffee shops, but interest in them from consumers has faded to a sufficient extent, very few new coffee shops are appearing, and the old ones practically do not invest in their further development.

Location

A location in the city center was chosen for the location of the café-pastry shop. Near this place there are large shopping and office centers, whose employees will be potential clients of the establishment. It is planned that these workers will be able to both eat inside the cafe and take confectionery products with them to the office.

Range

In order to provide the highest quality products in the café-confectionery, it was decided not to greatly inflate the range of products, but to take only the most popular and best-selling products. It was also decided not to expand product groups due to the limited capabilities of the kitchen. The assortment in quantity will be presented below. We will not name specific products, since over time it can change both within the group and the groups themselves, depending on fashion trends and customer tastes.

Cakes - 6 items;
Pies and pie - 10 items;
Cakes - 4 items;
Pasta - 7 items;
Cookies - 5 items;
Marmalade and marshmallows - 7 items;
Kishi -3 items;
Tea, coffee, water - 10 items;
Alcohol products - 20 items.

Price policy

The establishment will target customers with an average income level, therefore prices will be set based on the average prices of establishments of this level. In addition, the selected product range will help maximize the marginal profit from the sale of products.

Product prices, cost and marginal profit are presented in the table below:

Product group	cost (RUB/kg)	Price (RUB/kg)	Share (%%)	Marginal profit (RUB/kg)
Cakes	324	600	14%	276
Pies and pie	176	300	14%	124
Cakes	298	500	10%	202
Macarons	452	900	7%	448
Cookie	189	400	19%	211
Marmalade and marshmallows	345	700	16%	355
Kishi	267	500	4%	233
Tea, coffee, water	30	200	9%	170
Alcohol products	1000	2000	8%	1000
TOTAL	321,65	634,00	100%	312,35

Below is a sales chart:

Volume of sales

We will calculate the sales plan based on the average check for such establishments and the possible throughput of the enterprise, taking into account hours when there are few customers and peak hours. At the same time, the received monthly volume is the revenue when the enterprise reaches full capacity of its work (there will be sufficient fame and promotion of the establishment). Until this time, this sales volume will be subject to coefficients for the cafe to reach full capacity, as well as seasonality coefficients.

The average bill for an enterprise is planned to be 400 rubles;

The average planned number of checks per day is 100;

The calculation of the average monthly revenue of a café-patisserie is presented below:

“Revenue” = “average receipt” x “number of receipts” x “number of days” = 400 x 100 x 30 = 1,200,000 rubles.

The table below shows seasonality coefficients for sales of similar enterprises:

The table below shows the coefficients for the cafe reaching full capacity:

As we can see from the graph, the company will spend the first 8 months preparing for launch, and after opening it will gradually increase its revenue. Reaching the planned sales volume will occur 21 months after the start of the project.

Advertising strategy

advertising in specialized magazines for cafes and establishments - 10,000 rubles/month;
distribution of leaflets and business cards in the first month - 10,000 rubles/month;
conducting price promotions in the first month of operation - 40,000 rubles;
installation of a large sign and decoration of a storefront with a facade - 120,000 rubles;
decoration with balloons inside and outside the premises at the time of opening - 10,000 rubles;
placement of banners for the first 3 months of opening the establishment - 30,000 rubles. production, 15,000 rub./mess for placement;
placement of advertising leaflets in existing establishments of the cafe chain - 1,000 rubles. for production.

Organizational plan

It is planned that the enterprise will be opened as a limited liability company. The founder of a legal entity will be one individual.

To simplify and optimize taxation, it is planned to work on a simplified taxation system of 15% of the “income minus expenses” base.

Enterprise personnel

The staff of the cafe-confectionery and its planned salary are presented below in the staffing table:

Job title	Qty	Salary	Prize
Director	1	30 000	10% of enterprise profit
Chef	1	20 000	2% of revenue
Cooks	3	15 000	1.5% of revenue
Administrator	1	20 000	2% of revenue
Waiters	6	10 000	1% of revenue
Cleaning woman	1	10 000

TOTAL		105 000

Below is the subordination diagram of the café-confectionery staff:

Financial plan

Input data

To calculate the project's payback, we proceeded from the following prerequisites and macroeconomic indicators:

inflation rate - 10%;
discount rate - 11%;

Tax environment:

income tax - 15%;
contributions to social funds - 34.2%;
Personal income tax - 13%;
VAT - 0% due to the fact that the cafes will operate on a simplified taxation system.

Project financing

In order to finance the project, it is planned to obtain a bank loan. The loan amount will be 70% of the required investment amount, which is equal to 1,610 thousand rubles. The cost of funds will be calculated at a rate of 15% per annum with an annuity repayment schedule for 5 years. As part of the loan, a pledge will be issued for the premises of one of the cafes owned by the project initiator.

Project payback indicators

The calculation of the model produced the following indicators of the effectiveness of the investment project:

The model construction period is 10 years;
Inflation - 10%;
Simple payback period - 4.75 years;
Discounted payback period - 5.67 years;
NPV - 3,063 thousand rubles.

This means that the project is interesting from an investment point of view and has an interesting return on investment for the project initiator.

Break-even point calculation

For the current structure and today's prices for selling products and purchasing raw materials, a calculation was made of the break-even point of the project, which showed that the cafe-confectionery will be able to turn a profit if its revenue is more than 783 thousand rubles. per month. With an average monthly planned revenue of 1,200 thousand rubles. This is a completely achievable indicator and will be achieved within the 7th month of the enterprise’s operation.

conclusions

This calculation of an example of a business plan for a café-patisserie shows good payback rates, so this project is interesting from an investment point of view and may be of interest to both private investors and credit institutions.

Surely everyone would like to open their own business, but don’t know where to start. Of course, you need to decide on the direction or scope of activity, because the future profit of the enterprise completely depends on this. It makes the most sense to start a business in the food production sector, because it is in demand regardless of the season and is not afraid of the economic crisis. For example, you can draw up a business plan for a confectionery shop, since lately this has been a fairly popular idea for aspiring entrepreneurs.

Where to begin?

Any business begins with careful planning; there is no need to rush, because if you act without forethought, the result may not live up to expectations. That is, you need to sit down and draw up a clear and detailed business plan for the confectionery shop, describe the stages of the project, foresee possible risks, and draw up step-by-step instructions for yourself.

It is necessary to take into account that a business should start small, gradually develop and expand, so you should not make global plans at the initial stage. For example, you should immediately choose the format of the establishment; it could be a street kiosk, where there will be mini-production and sale of products, or it would be more reasonable to draw up a business plan for a café-pastry shop, which, however, depends on the available start-up capital.

Market analysis

The new enterprise must be competitive and in demand. Therefore, the first task of an entrepreneur is to identify how many similar establishments operate in a particular city or region, how much they are in demand and meet the needs of customers. Does it make sense to open another confectionery shop and how will it differ from its competitors? That is, you need to conduct your own marketing research.

If competition exists, this is not a reason to abandon the project, because every entrepreneur has strengths and weaknesses, they should be identified and improved. In addition, there are quite a lot of ideas related to production - here the event completely depends on the imagination of its organizer. After all, you can start with a mini-bakery, and soon after that draw up a business plan for confectionery production, which is quite a big difference.

Selecting a location

Presumably, the services of the confectionery will be used by schoolchildren, students, office workers, and so on. This means that it is wiser to choose a place so that as many people as possible pass through it. There are a lot of options: central streets, train stations, metro stations, shopping centers, squares.

You need to pay attention to competition; if there is already a confectionery production nearby, then it’s worth taking a closer look at how in demand it is, at the assortment and other little things in order to make it even better. And if there are several competitors, and all of them have been working in the market for a long time and harmoniously, then you should probably also think about implementing your confectionery business plan in another place.

Room

The area depends on the format of the establishment and the scale of production, for example, for a cafe where products will be produced and sold, 156 square meters is sufficient. m. If it is a small store with confectionery products produced at different enterprises, an area of 30 sq. m will be enough.

Do not forget that the sanitary and epidemiological service puts forward strict requirements for the premises. The main points are the availability of communications: water supply, sewerage, electricity and ventilation. The finishing of the room should be done in such a way that it can be easily treated with antiseptic solutions, for example, it could be ceramic tiles.

Equipment

The equipment of a confectionery directly depends on its range and specialization; if, for example, the products will be completely supplied from other industries, then it is enough to just equip the outlet with shelving and refrigerators. If the enterprise involves a full production cycle, then you need to take care of purchasing baking equipment, which will cost much more.

There is another option - this is a business plan for a confectionery shop, where products will be produced and delivered to different retail outlets; here you will not need to look for premises in the city center and can be located on the outskirts, which will cost much less.

The cost of equipment largely depends on the manufacturer. The most expensive of them are produced in Europe, but they are also the highest quality and most durable. Cheap equipment can be purchased from Chinese craftsmen, but there is no talk about its quality. The best option is Russian-made equipment, average in price and quality.

Registration questions

For one co-founder of a small confectionery store or production, it is quite enough to register as an individual entrepreneur. If the company has several co-founders or plans to expand and open branches in the future, then you should immediately register a limited liability company.

Since the enterprise will be associated with, a work permit from the sanitary and epidemiological service is required. But at the time of inspection by SES employees, the premises must be fully equipped and ready for work. In addition, you will need permission from the fire inspectorate.

Range

When drawing up a business plan for a confectionery shop, you need to take care of the assortment in advance, because there is no limit to its diversity. It may include: donuts, pastries, cakes, filled buns, puff pastries, candies and much more. At the initial stage, you can specialize in something specific, for example, making donuts with different fillings on site. Over time, the range can be expanded depending on customer demand.

In addition to confectionery, you can offer customers drinks, such as coffee, tea, juices, and lemonades. Sales of ice cream, snacks, chips, and chewing gum are also welcome. In general, you should not limit yourself to confectionery products alone; the wider and more varied the assortment, the larger the target audience you can attract.

Financial plan

The main question of any entrepreneur is: “How much money should I invest and how much can I earn?” Here you need to carefully calculate everything down to the smallest detail when drawing up a business plan for a confectionery, bakery or cafe.

Main expenses:

Organizational issues and registration.
Rent or purchase of premises, renovation.
Purchase of equipment and furniture.
Hiring, training and paying staff.
Advertising.
Purchase of raw materials.
Other expenses.

The amount of starting capital starts from 30 thousand rubles - this is the minimum, since the required investments can reach several million. If at the initial stage there are not enough personal funds, then there is no need to rush to save on everything; it is better to find an additional source of financing. There are several options here: searching for an investor or a bank loan. In the first case, the entrepreneur will need a clear business plan for the confectionery with expenses and income, confirming the profitability of the enterprise. In the second, an impeccable credit history and property secured as collateral, because banks are reluctant to issue loans to young businessmen.

The profitability of an enterprise depends on many factors, and primarily on the demand for products. It is worth noting that even a small confectionery shop located in a good location can bring in several hundred thousand rubles a month if it is properly organized.

You also need to take into account that the risk of not making a profit at all and not recouping your expenses always exists. Therefore, you should have a strategic action plan in place in case problems arise and need to be addressed immediately.

The above is just an example of a confectionery business plan; in practice, it will be necessary to correct it more than once. You need to clearly set a goal and look for ways to achieve it. It doesn’t matter how large the document will be or how it will be drawn up, because first of all, the entrepreneur himself needs a plan in order to coordinate actions and allocate time.