Opening a cafe business plan. How much can you earn by opening a restaurant? What risks are assessed in the business plan?

The restaurant business, just like a century ago, remains a highly profitable investment if you approach this business with all seriousness. This is evidenced by the global and all-Russian tendency to increase the number of such institutions by an average of 3%. And even the crisis, which affected all areas of the economy, only partially reduced the demand for such services. Restaurants with a good reputation are not left without their visitors. The decrease in the value of the average bill occurred only briefly, returning to the pre-crisis values ​​of 2013 within six months. But restaurants, which were not very “afloat” even before the economic situation of 2015-16, at this time closed completely due to lack of profit.

Such data suggests that great importance in all organizational activities should be given to a business plan before opening a restaurant. Only a competent project, including consideration of the production and financial components, and calculation of payback, will give an idea of ​​​​the prospects of such an idea and determine the steps necessary to achieve the goal.

It is difficult to create a ready-made restaurant business plan with calculations that would be suitable for any type of establishment. This can be done either by the owner himself or by a consultant who understands this issue in cooperation with the future owner. A general example of a business plan for a restaurant will also be discussed here, highlighting the most significant points and calculating payback.

Project implementation plan:

• Determine the concept of the restaurant and its target audience;
• Conduct a marketing analysis of the market: main competitors, market capacity (what is the maximum number of customers you can count on), availability of premises in the city or region suitable for your restaurant;
• Draw up a detailed business plan for the restaurant, including calculation of initial and future expenses, expected monthly revenue, determining the period when the enterprise will begin to make a profit and the payback time of the restaurant business project;
• Based on the concept, decide what will be included in the list of dishes offered, and what additional services can be provided (especially with regard to entertainment);
• Develop a pricing policy, the restaurant’s income level (low, medium or high);
• Rent or build a building for a restaurant;
• Decide in what style the guest room will be decorated;
• Carry out repair work;
• Complete all required documents;
• Recruit staff and organize their training:
• Agree with suppliers on regular purchases of ingredients for dishes;
• Launch an advertising campaign.

Each of the points includes many subtleties and nuances, which should preferably be reflected in the restaurant’s individual business plan.

Concept.

Let's start with the most basic thing - the concept; all subsequent steps will depend on its choice. This item is usually referred to as a restaurant marketing plan, an example of which we will look at.

All catering establishments are divided into elite, middle class and budget. They have their own categories within them, for example, high-class establishments (fine-dinning), casual dinning, etc. Having decided what type your restaurant will belong to, it will be easier to choose its variety. It is also now fashionable to open themed establishments specializing in a certain cuisine, for example, Japanese, Italian or one type of dish, the most common of which are pizzerias. This is done to stand out among numerous competitors and find your audience. But such formats work well only in large cities; for small cities, a varied menu is suitable, say, European cuisine. We will focus on this option in our example of a restaurant business plan.

The target audience is people of average and slightly above average income. These could be employed professionals or small and medium-sized businesses.

Place for a restaurant.

When choosing a room, make sure that it is located in an area with a large flow of people; the ideal option is a crowded street or a shopping center where there are no restaurants of a similar design.

The premises for a restaurant can be rented or built independently. The second option is more expensive, but more profitable if there is sufficient investment of your own or there are no suitable areas in a particular city. We will rent the premises for our calculations. To calculate the suitable area, you need to estimate the number of seats and multiply by 5 m2. (in accordance with the legislation of the Russian Federation).

Let's say the establishment is small, with 30 seats. That is, the hall will require 150 m2, plus production premises - at least 100 m2. Additionally, we need more space in the hall to accommodate a small stage. In total, the required area for our restaurant will be 300 m2.

In accordance with the selected target audience, which prefers traditional interior design, the furnishing design will be classic. But there will be no dance floor in the restaurant.

Additional services.

In addition to catering, the establishment, according to a ready-made business plan, will hold corporate events and organize children's parties.

The highlight of the restaurant will be the performance of live classical music; two monitors will also be installed, where it is planned to show old films from world cinema without sound. In our restaurant we plan to have performances by dancers (like a variety show), we can organize fashion shows, and hold competitions on various topics (for example, singing).

Repair work.

According to SES standards, the room must have appropriate finishing, a ventilation and air conditioning system, a sewerage system, hot and cold water supply. All norms required by law can be found in the relevant service. Moreover, without carrying out all the necessary measures, the restaurant will not be able to obtain a sanitary passport, as well as permits from Rospotrebnadzor and the State Fire Service.

The range of repair work includes:

• Architectural and design events:
• Electrical;
• Installation of air conditioning and ventilation systems, hot and cold water supply;
• Sewerage installation;
• Finishing work;
• Installation of television, video surveillance, alarm.

Purchase of equipment and inventory.

To prepare dishes from the menu, you will need professional equipment, including stoves, refrigerators, display cases, cutting devices and other specific items, tableware and tea sets for clients, glasses for various drinks, serving items, cooking utensils and other kitchen and household equipment.

Additionally, you need two LCD TVs, video surveillance and alarm equipment, equipment for performing musical compositions (microphones, sound amplifiers, speakers, player, etc.)

Each of the listed equipment must be included in the restaurant business plan with calculations for the expense item.

Staff.

The more elite the establishment is planned, the greater the responsibility for the selection of employees. The number of employees must include:

• Administrator (this may also be the owner);
• Chef;
• Cooks;
• Cleaning woman;
• Wardrobe attendant;
• Waiters.

This is just the bare minimum. As the business develops, it is desirable to increase the number and narrow the specialization. For example, divide the food preparation process into stages from preparation to finished dishes and allocate hotel employees for each. It’s good if the chef has a deputy (sous chef).

When offering specific dishes, say from Japanese or Korean cuisine, it is recommended to provide a separate person who prepares exactly this type of food.

Registration of activities.

To begin with, as in any business, you need to register a legal entity, LLC or individual entrepreneur, and receive a document confirming that the establishment is included in the register.

The next step is to obtain a whole range of permits:

• Coordination of a restaurant business project with Rospotrebnadzor and the fire service;
• Obtaining a SES passport confirming compliance with all stated standards, a license to sell alcoholic beverages and documents for advertising signs.

If it is necessary to redevelop the premises, you will have to “negotiate” with local architecture, the State Border Service, the Housing Inspectorate and other authorities.

Advertising.

• Production of signs and other advertising structures located near the establishment;
• Development and printing of brochures with special menus, promotions and inverse offers, and, of course, contacts and directions.

Payback calculation.

Let's move directly to the financial part of our business plan. An example of a calculation for a restaurant will be presented below. But first, let’s define the main routes of commodity and cash flow.

There are only three links in the chain: suppliers, the restaurant itself and clients:

• Suppliers organize the sale of their goods to the restaurant;
• The cooks of the establishment prepare dishes from the received products; alcoholic drinks are either poured into glasses, or cocktails are additionally mixed from them;
• Visitors place an order and pay with money that goes to the restaurant’s account;
• Suppliers receive their money for shipped products by transfer from the restaurant.

This simple diagram shows well the principle of operation of a catering establishment.

You need to remember that opening a restaurant is not a quick process. It may take from six months to two or more years. It all depends on your knowledge and the knowledge of your lawyers. Let's calculate the planned initial costs:

• Registration of activities – 300 thousand rubles;
• Premises design and technical project – 50 thousand rubles;
• Repair of premises and installation of air conditioning and ventilation systems, sewerage and other measures - 1 million rubles;
• Purchase of equipment and inventory – 2 million rubles;
• Purchase of furniture – 500 thousand rubles;
• Purchase of food and alcoholic beverages – 100 thousand rubles;
• Signboard – 20 thousand rubles.

Let's put all the data in a table, supplementing the initial investments with working capital for the first two quarters of business.

Current expenses. The main expenses of the enterprise are rent, staff salaries, utility costs, taxes, food and alcohol costs, advertising and other expenses. Others include the purchase of detergents, costs for garbage removal, deratization, disinfection, and bank services. When considering this expense item, one should not forget about the norms of operating losses.

Let's move on to determining revenue. There are 30 seats in our restaurant. Let’s say that at first the hall will be occupied 100% at lunch (business lunch) from 12 to 15 o’clock and 50% in the evening from 18 to 22 o’clock; after six months, lunch will be 300%, and evening 100%. Our restaurant's markup is 200%.

Total revenue

By comparing the planned revenue and costs, we will determine the projected net profit.

According to our calculations, in order to launch our restaurant, in addition to the funds listed above for repairs and equipment, working capital in the amount of about 1.7 million rubles will be required. Free working capital will appear only six months after the restaurant is launched.

The payback in our calculations was 17 months.

A few secrets for those who want to get into the restaurant business.

No matter how promising a ready-made restaurant business plan with calculations may look, in each case it is necessary to consider the project separately. Start with an idea and analysis of the market situation, since the characteristics of a particular territory can play a significant role in obtaining the predicted profit.

For example, you can save a lot by not including bar drinks on the menu at all, presenting the restaurant concept as “alcohol-free.” Most likely, this will attract those who resolutely refuse such drinks, including many women, students and the elderly. On the other hand, you will lose the main contingent that prefers to drink a glass of wine with dinner.

It is important not to forget that all profits directly depend on how satisfied the client is. With the right presentation, the establishment in the first days and weeks of opening attracts many visitors who want to see what the new restaurant is all about. And based on their first impression, they will decide whether to become your regular customers and recommend the restaurant to friends, or, on the contrary, to spread “unflattering reviews” about it. Therefore, the level of service, regardless of the circumstances, should always be at its best, as well as the quality of the dishes themselves.

More often than not, it happens that satisfied visitors return to their favorite places quite quickly, that is, the demonstrated example of a restaurant business plan with calculations does not reflect the full picture, but only shows fairly roughly what the minimum and for how long can be expected. There are examples where such projects began to bring good profits in the first year.

Conclusion. The restaurant business can be a winning or losing business. You can’t open a restaurant based only on your own taste; the market sets its own priorities. Therefore, we remind you once again, study the market, see how your competitors work. When choosing a niche, do not skimp on finishing, equipment, or common areas. Remember the saying - the miser pays twice. In this business, if a client leaves not satisfied with the dirt in the toilet, then he will never return. Last, and probably no less important, is the staff. If your employees are gloomy and reluctant to accept orders, do not know the dishes that are on the menu, are unable to tell you everything deliciously and at the same time, smile friendly, do not treat the client as a long-awaited guest, then no expensive renovations and interior design will not return the client.

At this point we write down the basic data of the project. Sample:

Square: total area 120 square meters, hall - 60 sq. m.

Type of ownership: rent

Model: youth mini-cafe with 10 tables.

Activity: catering services.

Location: one of the central areas of the city.

Schedule: from 8.00 to 23.00 - on weekdays, from 10.00 to 02.00 - on weekends.

Market analysis

Where to begin? From an analysis of competitors and the situation. You definitely shouldn’t be located near similar institutions. And the city center is not yet a guarantee of high attendance. Pay attention to places near business centers and office buildings, hotels.

• Proximity to roads or parks, squares, transport stops;
• First line from the road, entrance from the street;
• A building at an intersection with windows facing two streets at once.

To stand out among competitors, with appropriate design and targeting certain visitors (children’s, informal, kebab shop, etc.) But promoting it will be more difficult.

The most popular option is the “Russian format”. This is a cafeteria with a wide range of dishes (obligatory first and second courses and salads) and strong drinks.

Menu and pricing

The establishment is designed for a wide audience, the bulk of clients are middle class. The average check is 4-5 dollars.

On the menu– Russian and European cuisine plus a little oriental (popular sushi and noodles):

1. 3-4 types of soups;
2. 4-5 types of side dishes;
3. 5-6 hot dishes;
4. 5-6 cold appetizers;
5. 6-7 salads;
6. 10 desserts (cakes, ice cream, pancakes);
7. Pizza and sushi;
8. 3-4 types of Chinese noodles;
9. 7-8 hot soft drinks (coffee, tea);
10. 4-5 soft drinks;
11. 9-10 spirits and alcoholic cocktails.

Marketing events

Opening a cafe involves a lot of work on design, proper planning, etc.

Title and design

Customers pay more attention to places with their own style. You will need an interesting name and a bright sign. To make your establishment recognizable, you should think about a logo.

The interior must match the name. , pay attention to soft coffee colors, cozy sofas, themed decorations, paintings or photographs on the walls. A youth cafe or pizzeria is decorated brightly, modernism, pop art, and hi-tech are welcomed. In terms of style, postmodernism, eco style, and country are also well suited.

Small interior details, such as flowers on tables, wall decorations, lighting fixtures - important part of design. You can turn to professional designers, or you can do everything for free, relying on your own taste and independent study of materials from the Internet.

Nuances of arranging the interior space:

• There should be no “labyrinths” inside. The room should be left in the form of a rectangle or square with evenly spaced tables. Otherwise, visitors may experience discomfort;
• Ceiling height – from 3 meters;
• The windows should offer a beautiful view. The space near the window is always the most popular.

Promotion channels

Sales promotion methods

Promotions and discounts are very popular. These include discounts for corporate customers, free delivery to the office, as well as various promotions. A good example is a business lunch at a favorable price, a discount on the third order, a “gift from the chef” when ordering a certain amount, etc.

Business registration

The company is registered as . It will be more difficult for an individual entrepreneur to work with suppliers, and such a company will not be able to sell alcohol (only beer). OKVED codes:

1. 56.1. – “Restaurant activities and food delivery services”;
2. 56.10.1. – “Activities of restaurants and cafes with full restaurant service, cafeterias, fast food and self-service restaurants”;
3. 56.10.2. – “Activities for the preparation and/or sale of food ready for immediate consumption on the spot, from vehicles or mobile shops”;
4. 56.3. – “Serving drinks”;
5. 47.1. – “Retail trade in non-specialized stores.”

, you will need the following documents and permits:

• Rental agreement for premises and permission for accommodation in a certain building from the local administration;
• Permission from Rospotrebnadzor for retail trade;
• Conclusion from Rospozharnadzor. Conditions for obtaining: fire alarm, two emergency exits, evacuation plan, availability of fire extinguishers;
• Sanitary and epidemiological certificate issued by Rospotrebnadzor. To do this, you need to comply with the sanitary conditions specified in SanPiN 2.3.6.959-00. In addition, it is worth familiarizing yourself with the Law “On Protection of Consumer Rights”;
• Technical report on the premises. This includes communications drawings, engineering drawings, architectural drawings, BTI plan;
• Registration documents of cash register equipment;
• Quality certificates for products. They must meet government regulations. Certification is carried out by private companies.
• Agreement with private security. A “panic button” to call security is installed inside the cafeteria;
• Production control program agreed with Rospotrebnadzor;
• Documents confirming that personnel have undergone a medical examination;
• License to sell alcoholic beverages. Issued by the Federal Service for Regulation of the Alcohol Market. To obtain a license, a company must have an authorized capital of 15-16 thousand dollars. The requirements are specified in Law No. 171-FZ “On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products.” The cost of registration is 600-650 $.

Organizational events

The project provides for how and with whom the enterprise will work. What does it take to open a cafe?

Preliminary agreements with food suppliers on daily deliveries. These are farms, wholesale centers, confectionery shops, bakeries. All products must be certified.

Agreements on waste disposal and regular disinfection.

Production plan

Renting the premises will cost approximately $2000-2500 per month. Of the 120 square meters, the visitor hall occupies 60 square meters. m., 40 sq. m. - kitchen, 20 sq. m. - warehouse and 10 - toilet.

Premises requirements:

1. The dining room and production area should be separated;
2. Ventilation, sewerage, cold and hot water, fire extinguishing system, air conditioning are required;
3. When making repairs, it is necessary to comply with building regulations; you can familiarize yourself with them in SNiP 06/31/2009"Public buildings and structures."

Technical base

Dining room

The hall should be equipped with chairs and soft sofas. When purchasing furniture, be sure to take “with reserve”, just like dishes. This business requires reserve resources, especially in terms of dishes (10% for slaughter and loss). All calculations are given in dollars.

• Tables (12 pcs.) – $1100. The best manufacturing companies: Delacosa, Equivalent;
• Chairs (25 pcs.) – $300-350. Delacosa, PremierDecor, Equivalent;
• Sofas (11 pcs.) – $1500-1700. HoReCa, Delacosa;
• Reception desk – $80-90. SmartDecor, Pioneer;
• Cash register – $350-400. Evotor-Standard, Mercury;
• Racks and hangers for tables (11 units) – $300. HoReCa, PremierDecor.

Kitchen

1. Four tables for cooking and cutting food - $200-300. Hicold, ATESY, CRYSPI;
2. 2 refrigerated cabinets, freezer – $1,500. Polair, "Nord", "Marikholodmash";
3. Two electric stoves – $1000-1200. Convito, LOTUS;
4. Two cabinets each for cooking and frying – $1000-1300. Amitek, ABAT, CRYSPI;
5. Grill cabinet – $200-250. Indesit, CORA, LOTUS;
6. Pancake machine – $150. ERGO, ATESY;
7. Microwave oven – $70-100. CONVITO;
8. Combi oven – $1500.TECNOEKA, ABAT, ATESY;
9. Dishwasher – $700-900. Hansa, Smeg, Mach, ABAT;
10. Coffee machine – $600-800. Philips, Nespresso, De Longhi;
11. Pizza oven – $600-700. PRISMAFOOD, ABAT, ERGO;
12. Two food warmers – $90-100. LOTUS, ABAT, ERGO;
13. Air fryer – $60. ABAT, LOTUS;
14. Electric kettle – $50. Redmond, Galaxy;
15. Electronic scales – $15. AKAI, Galaxy;
16. Four sets of knives – $200. Supra, Thomas, Mo-V, Shadow;
17. Containers for spices and bulk products (4 units) – $40-50. RESTOLA;
18. Meat grinder – $80-100. FAMA, Supra, Panasonic, BORK;
19. Mixer – $100. QUAMAR, ERGO;
20. Slicer – $250-300. CONVITO, Airhot;
21. Electric vegetable cutter – $40. Wellberg, CONVITO;
22. Dough mixer – $300-400. ERGO, CONVITO;
23. Small equipment (graters, dispensers, measuring utensils, can openers, cutting boards, tongs, spatulas) – $100. TECNOEKA, MAC.PAN;
24. 2 holders for kitchen utensils – $10-13. CRYSPI;
25. 3 placemats – $16-20. TECNOEKA;
26. Two sinks – $120-150. HESSEN, RADA;
27. Cabinet and racks for dishes – $70-80. CRYSPI, ATESY;
28. Food trays (20 pcs.) - $30. RESTOLA;
29. Wall shelves (5 pcs.) – $120-150. CRYSPI;
30. Dishes for visitors (15 sets) – $800-1000. Collage, Verona, Baltic, Tvist.

Cookware

• Pots (6-7 units) – $130-150. Merxteam, APS, Westmark;
• Boilers (2-3 units) – $90. Luxstahl;
• Frying pans (2-3 units) – $50. Luxstahl, BOK;
• Saute pans (3-4 units) - $80. Merxteam, Lacor;
• Bowls and gastronomy containers (15-20 units) – $40-50. RESTOLA;
• Baking sheets (4-5 units) – $40. RESTOLA, UNOX;
• Colanders, sieves, spice grinders (5-6 units) - $150-200. Lacor, Fortuna.

Non-production base

1. Napkins, towels, dryers for the bathroom – $40-60;
2. Uniform washing machine -$250. BEKO, Electrolux;
3. Computer and printer – $400-500;
4. Plumbing for a bathroom – $300-400;
5. Garbage cans (3 pcs.) – $40-50;
6. Mirror – $30.

When calculating how much it costs to open a cafe, the purchase of equipment and inventory takes up a large share of the funds.

Staff

To work in two shifts, you need to hire 4 cooks, 2 auxiliary workers, 2 administrators, 6 waiters, and an accountant. Salary fund – 6-7 thousand dollars per month.

All employees must have a medical certificate. It is also worth sewing uniforms for workers ($400-500).

Launch strategy

It is necessary to assume that the preparation will take at least five months. Event planning looks like this:

• Finding a suitable building, concluding a lease agreement;
• Repair and decoration of premises;
• Engineering and technological design, laying communications;
• Registration stage, paperwork, obtaining permits and licenses;
• Purchase of equipment, furniture, inventory, its installation;
• Hiring;
• Promotional events.

Risks

It is only necessary to assess the possible risks and develop ways to overcome problems. What threatens a new business in the catering industry?

Lack of visitors. To overcome this problem, you should intensify advertising activities, expand the list of promotion channels, and conduct an interesting promotion.

Opening and operating costs are higher than those indicated in the business plan. This can be solved by clearly recording income/expenses. At least temporarily, it is possible to reduce costs by reducing staff (usually waiters) and partially using semi-finished products.

Low quality food and service. Since you personally will not be able to control the work of the establishment from start to finish, there is a risk of dissatisfied customers. Be sure to study reviews about your establishment on the Internet and keep a book of complaints. To ensure that the visitor remains satisfied, carefully select your staff and change workers if necessary.

Economic instability in the country. This is usually reflected in the cost of cooking products, equipment, and the purchasing power of customers. To avoid this, long-term contracts must be concluded with suppliers.

Financial calculations

Below is a ready-made plan for the financial costs of starting a business:

1. Registration, permits, licensing – approximately $2000;
2. Rent for a year in advance – $28,000;
3. Renovation of the premises – $2000;
4. Interior design development – ​​$1500;
5. Process design – $500;
6. Engineering design – $800;
7. Installation of lighting, fire safety system, necessary communications - $4,000;
8. Finishing work, purchase of decorative items – $3,000;
9. Furniture, equipment, kitchen utensils – $17,000;
10. First purchase of products – $1,500;
11. Advertising campaign and illuminated sign – $2000;
12. Incidental expenses – $1500.

Total capital investments in the business will be 64-65 thousand dollars.

Monthly expenses in the first year are in the range of $9,000-10,000, taking into account paid rent.

Efficiency and profitability

You can count on income when attendance exceeds 80-100 people per day. In this case, the revenue will be about $14,000 per month, and the net profit will be 5-6 thousand. In a year or two, with a constant increase in “workload”, you can earn up to 15-20 thousand dollars “net” monthly.

Only after carefully planning and calculating is it worth taking on this matter. You also need to have some kind of financial reserve, because the payback period for public catering establishments ranges from one to four to five years.

This sample is intended for opening a small cafe in the Ulyanovsk region, in order to obtain national assistance (grant). The names of the streets are borrowed conditionally. When drawing up a ready-made example of a business plan for a cafe, it was understood that the enterprise would be located in the middle of the village of Novoselki, Melekessky region, Ulyanovsk region, at a distance of 10 km from the town of Dimitrovgrad. This project is intended to be implemented with the aim of reducing taxation and simplifying economic reporting. The organizer of the business plan is a private entrepreneur Ivan Ivanovich Ivanov.

Goals

A step-by-step opening of the cafe from scratch is planned with the aim of providing visitors with high-quality services in the field of the catering industry and the sale of related products. In addition, services for holding holidays and other events in the premises for people with a mediocre level of income.

The created organization is equipped with the latest production equipment, furniture, and other assets, including from the personal money of the businessman and subsidies (grants) to young small businesses from the budget.

No.	Name	Quantity Human
1	Cook	1
2	Helper worker	1
3	Security guard	1
4	Bartender	1
5	Administrator	1

According to the business plan, the cafe’s assortment will include:

• hot first courses;
• hot and cold drinks;
• salads;
• ice cream, cocktails;
• desserts, baked goods;
• vegetable side dishes;
• fresh fruit juice.

During the daytime, the cafe will mainly be eaten by local residents working in the village. At the beginning of the article it was already noted that the number of such people will increase along with the growth in the number of business entities. In addition, a delicious and hearty lunch will be provided to everyone traveling along the Dimitrov-Kazan highway.

In the evening, the guests of the establishment will be the younger generation, who will make appointments in our cafe-bar.

Our cafe offers a large selection of all kinds of dishes. The diversity of the food list will provide an opportunity. Moreover, anyone will be able to choose something that suits their taste.

Suggested food choice:

• Salads - (Olivier, skoromny, vegetable, cabbage, Caesar, Liana, cheese);
• Snacks - (cheese, sausage preparation, with vegetables, fish, etc.);
• Liquid dishes (soup, borscht, pickle, etc.);
• Hot dishes - (dumplings, manti, cutlets, meatballs, fried beef, chicken legs);
• Side dishes for meat - (potatoes, rice, buckwheat, pasta, peas, etc.);
• Dessert;
• Alcohol.

This is a list of dishes in a business plan for opening a cafe from scratch. In the future, the selection is planned to increase.

Marketing plan

Calendar plan

The main objectives of opening a cafe from scratch, with the aim of starting a profitable activity, are:

• Carry out coordination actions in accordance with the decision on the building lease agreement;
• Conclude an agreement to obtain and install the required equipment. For this purpose, it is planned to spend $5,178.66 purchased in the grant assistance option and $258.07 of personal money;
• Purchase the necessary equipment to get started. In this period, you should spend about $2071.46;
• Carry out repair work;
• Obtain the necessary permissions to open a cafe;
• Conclude contracts for the supply of materials and products.

Financial plan

List of the main stages of the cafe project implementation and the need for financial calculations for their implementation:

No.	Name of the project stage	start date	expiration date	Cost of the stage, dollars
1	conclusion of a lease agreement	01.08.17	10.08.18
2	purchase of equipment	September	October	5436,73
3	buying furniture	September	October	2071,46
4	room decoration	September	October	4920,59
5	obtaining permits	September	October
6	concluding contracts for the supply of raw materials and products		October
7	Beginning of work		november
Total				12428,78

In the example of a business plan, the cafe reaches its cost price after the second month of operation in all categories, except for the organization of set lunches. This service will pay for itself after opening in the sixth month. This problem cannot be solved quickly. An establishment needs some time to establish its reputation and learn consumer habits.

How much money do you need to open a cafe?

In order to open such a cafe from scratch, you need $12,428.78, of which:

• subsidy (financial assistance) – $5178.66 in the form of a grant from the regional budget;
• personal funds - $7250.12.

No.	Name	Quantity	Price, dollars
1	Meat Grinding Machine	1	391,85
2	Cutlery rack	1	307,27
3	Cold snack counter	1	807,87
4	Food warmer for first courses	1	529,95
5	Cash register	1	379,77
6	Baking table for second courses	1	719,83
7	Refrigerated cabinet	1	441,91
8	Bathtub washing	1	75,09
9	Production table	1	68,19
10	Electric stove	1	554,12
11	Frying cabinet	1	700,85
12	deep fryer	1	113,93
13	Rack	1	104,44
14	Chest Freezer	1	241,67
	Total		5436,73

Which OKVED to choose

• 30 – restaurants and cafe-bar. Production, sale directly at the production site, sale of drinks, provision of catering in railway cars and ships, sales outside the company;
• 63 – sales of products through special machines;
• 40 – work of bars;
• 52 – delivery of goods for public catering.

Documentation

First of all, you need to register an individual entrepreneur. are issued directly at the site of the future enterprise, with local authorities.

You also need to have:

• Building rental agreement.
• Permission from the sanitary and epidemiological control service.
• Certificate from the fire inspection.
• Approved ready-made business plan for a cafe.
• Licenses for the sale of alcohol and tobacco products.

Licenses

After registering an LLC (or individual entrepreneur) with the tax authorities, you can begin certifying products and obtaining a license to trade in alcoholic beverages (if trade is carried out only in beer and soft drinks, a license is not required). In addition, it is necessary to conclude a security agreement, since in its absence a license will not be issued.

It is also necessary to purchase and register a cash register and enter into an agreement for its maintenance. (According to the new requirements that came into force on March 31, 2017, retail trade in alcoholic beverages, even when providing catering services, is carried out only using a cash register registered with the tax office, regardless of the tax payment system used by the owners of the enterprise).

At this point, all permitting documents for the right to operate from the SES (conclusion that the establishment will operate as a public catering facility), fire department (confirmation of compliance with fire safety standards, the presence of a fire alarm and other fire prevention and extinguishing measures), Rospotrebnadzor ( carrying out an examination to determine whether the premises comply with all sanitary standards) – must be prepared. According to calculations, the average time for completing all necessary papers is about 2 months.

Before you start drawing up a business plan for a cafe, you should think it over and make a final decision about which niche in the catering industry is best to choose. It’s better to invest money once in the right idea than to end up losing money and going bankrupt later.

Restaurant business plan: general information + choice of class and type of establishment + 9 sections of the document + recommendations for drawing up a resume + 20 main stages of project implementation + 6 ways to attract audience interest + standard list of equipment + cost and income estimates + 6 risk factors.

The restaurant business first began in the 18th century. The modern catering industry moves with the times, and today more and more investors are ready, after studying the restaurant business plan in detail, to invest their money in this business.

After all, if the establishment is properly organized, a restaurateur will receive a pleasant reward for all his efforts. The same applies to investors who want to receive their profits.

Even if you have enough of your own funds to start and you don’t plan to attract investors, drawing up a plan for further actions to open a restaurant is the most important task at the first stage.

What is important to know before opening a restaurant?

The food service business is unlike any other. This is a very labor-intensive, responsible business that cannot be carried out “without one’s sleeves.” Keep in mind – it is characterized by huge risks and unpredictable results.

To be successful, the future restaurateur must be informed in a variety of areas, since the restaurant is a unique economic unit. It is both a trading and manufacturing enterprise and requires its future owner to have knowledge in areas such as design, architecture, cooking, and marketing.

Despite the fact that many tasks are assigned to staff, an entrepreneur must understand financial issues, be able to work with people, control expenses, purchase products, worry about good service to their customers, and so on.

A large burden of responsibility falls on the shoulders of those who want to open their own restaurant:

• Firstly, the restaurant business in Russia is still very young. Only recently has the Russian food services market begun to gain momentum. At the same time, a high level of competition has already formed in this field of activity, and only strong players manage to stay afloat.
• Secondly, even opening a modest restaurant is a costly business, both financially and in terms of time.

Here are just a few of the responsibilities:

• search and rental of premises;
• development of a technical plan together with engineers, builders, designers;
• preparation of a business plan for the establishment;
• purchase of equipment and its installation;
• restaurant decoration;
• provision of dishes and other paraphernalia;
• formation of a staff of hired workers;
• concluding agreements with service companies for waste removal, disposal, etc.;
• purchasing food and drinks;
• menu creation;
• financial hassles (invoice statements, wages, etc.);
• restaurant maintenance;
• payment of rent, utilities, taxes, etc.

The public loves not only tasty and healthy food, but also a pleasant atmosphere. Therefore, the restaurateur also needs to create an atmosphere of cordiality and celebration in the restaurant, so that customers can eat deliciously outside the home and have a good time. Only then will they return to the restaurant again and again.

As you can see, you can’t do without dedication to your business in the restaurant business. However, the reward is worth it. The minimum profitability can be 20-25%, and with effective management reaches 60%.

If you are ready for this, think carefully about the type and class of the restaurant, its location and concept, because this will need to be reflected in the business plan.

1. Select the type, class of restaurant and room.

It is impossible without indicating the distinctive features of the restaurant and its type.

Restaurants may vary in the variety of products they offer. These are specialized establishments where the menu is made up exclusively of fish, cheese, meat products, etc. These also include restaurants whose assortment represents national/foreign cuisine. There are also non-specialized catering establishments.

According to location, the division occurs into:

• dining cars;
• food courts;
• "heavenly" restaurants;
• hotel restaurants;
• landscape restaurants, etc.

Based on the interests of the audience, healthy food restaurants, clubs, and salon restaurants are opened.

The purpose of the premises and composition determine the type of establishment - mobile, permanent.

Restaurants can be classified both by form and level of service: buffet, catering, when food is delivered to order at a remote location, classic (with waiters).

There are 3 classes of public catering establishments (hereinafter POP):

• Luxury – elite restaurants with high prices and an appropriate level of service. Such establishments are also characterized by luxury, a rich menu, a wide range of services provided, the specificity of serving dishes, and a corporate style.
• Higher – restaurants aimed at visitors with average incomes. They are associated with comfort, a variety of both gourmet and ordinary dishes, the presence of a bar with a large catalog of cocktails and drinks, and original design.
• First. In the language of restaurateurs, these are fast foods, where people can order standard dishes at an affordable price. Self-service and simple interiors are typical for fast foods.

Having decided on the type of your restaurant and the class to which it will belong, you need to choose a room. The location to some extent determines the future of the establishment.

If you want to provide your restaurant with a large flow of customers, consider options located in noisy city areas or sites on busy streets. It is best when the restaurant is located in a place where both offices and residential buildings are located. Then the influx of people is guaranteed not only during the day, but also in the evening.

Before purchasing a property or signing a lease, find out what kind of business operated there previously. Try to avoid places where establishments have been declared bankrupt more than once.

The winning criteria for a premises are:

How to prepare a restaurant business plan: mandatory components of the document

Any plan for one or another type of activity describes the project, displaying the goals of the business organization, stages of its implementation, marketing research, analysis of the competitive environment, financial calculations and other necessary information.

It can simultaneously act as both a guide to further action and an assessment of the effectiveness of the commercial proposal used during negotiations with creditors to encourage investment.

The mandatory components of a restaurant business plan are:

We suggest considering each item separately.

1) Where does a ready-made restaurant business plan begin?

A summary is a “chapter” of a business plan, which represents one of the most important sections of the document. He is the first thing investors pay attention to. However, they write it as a last resort.

This happens because the summary contains brief information taken from the entire restaurant plan. The overview section is designed to arouse interest among lenders by displaying the concept of the establishment. The introductory part of the business plan shows how you plan to achieve your goals.

First, the name of the project is written in it. In this case: “Business plan... for a restaurant.” Instead of a pass, the specification of the establishment, for example, a “fish restaurant,” is entered. Next, important information about your future enterprise is indicated, taking into account that their volume should not exceed 10% of all information (1-2 A4 sheets) set out in the plan.

Thus, the following are reported: organizational and legal form, legal address, bank details, number of personnel, goals and mission, advantages of the establishment, financial prospects, the amount required to open a restaurant, sources of its receipt.

When writing a summary of the plan, you should adhere to a business style, keep the paragraphs concise but informative. This section requires a clear statement of goals and an explanation of the essence of the project in language accessible to readers.

The use of graphs and lists is allowed in the introduction, but there is no need to overload the plan with them. When describing your business, focus on what is good about it and why it is worthy of the attention of creditors.

If the summary captivates them, then they are guaranteed to study the entire document. Below you can see a restaurant business plan (an example of writing a resume). By working according to this template, you will simplify your task.

2) What will be the stages of project implementation in the business plan for opening a restaurant?

Usually in this section of the plan they first write: “begins from the moment the investment is received.” After this, you must indicate the end of the period, say 24 months. The stages of business implementation can be outlined separately in the Appendix, which must be mentioned in this paragraph of the plan.

Regardless of the restaurant format, you have to go through the following steps:

All activities are outlined in the plan, indicating the conditions for implementation and the time spent on each action.

3) Basics of drawing up characteristics of an object in a restaurant business plan.

The feature section of the business plan should provide general information about the restaurant. It substantiates the choice of the restaurant segment and the location of the establishment.

In addition, the characteristics of the business plan must include:

• price category POP,
• determining the type of kitchen and equipment,
• provision of basic and additional services.

When outlining the concept of a restaurant, you should describe the range of dishes offered. Eg: “In the Health restaurant, 45 dishes are available to customers: dietary meat, vegetable salads, low-calorie desserts + 20 soft drinks”.

It would not be amiss to mention in the plan the parameters of the premises chosen for the restaurant, its capacity, number of halls, presence/absence of a courtyard, design style. Once you're done, describe your target audience.

Based on this factor, the restaurant’s pricing policy is determined. The establishment’s operating hours are another detail whose inclusion in the business plan is recommended.

And remember: this section helps the future restaurant owner and lenders see what the business will actually look like.

4) The importance of developing a restaurant marketing plan.

A marketing plan reflects all the research you have done on current market trends. Its importance lies in determining the direction of activity.

This section in a restaurant’s business plan consists of the results of an analysis of market conditions, the wishes of visitors, an assessment of the level of competition, and the determination of competitive advantages.

When analyzing the current market situation, an entrepreneur must take into account external factors, including political, legal, technological, social, and cultural. When researching market players, you need to weigh all sides - both strengths and weaknesses, business threats, opportunities.

Similar restaurants located in an area of ​​500 m can deprive you of 2/3 of your profit by luring away visitors. Therefore, researching local competitors is essential.

Some turn to specialists to analyze the activities of competitors. But the services of professional marketers will cost the restaurant owner a considerable amount. You can obtain the information required for your marketing plan yourself and for free.

To do this, follow the tips in the picture:

If competing establishments are registered as legal entities, the legal way to obtain information about them, including financial statements, is to contact Rosstat.

You will have to pay for the service, and business data may be presented with underestimated income, but this way you will find out the results of competitors’ activities, the average bill for the services of other restaurants and POP.

Information about the market situation can also be found in the public domain. According to statistics over the past years, there are over 30 thousand POPs in the Russian Federation, and the premium segment of the restaurant business is not that busy. If an entrepreneur decides to open a restaurant of this class, where there is no active competition, the investments made in the business will pay off relatively quickly.

Having found out how much Russians are willing to pay for food, services and leisure, you will be convinced that the amount of consumer spending does not exceed 4% (this is more than for healthcare and communications).

And the preferences of the population lead to their increase, therefore, the business of opening and running a restaurant is promising. Pay special attention to analyzing customer potential.

Rosstat will help you find out the turnover of retail trade in food and catering, which is important in business planning.

For 2016-2017 The following picture emerged:

Try to fill your marketing plan with more than just text material. Display numerical values, which you may have a lot of as a result of the work done, in tabular form. The best option would be to include a diagram in your restaurant business plan.

At the end of the marketing plan, state the strategy, i.e. the course you have chosen to achieve high performance results. Business strategy is determined on the basis of various aspects, one of which is the formation of consumer opinion.

Mention in the plan the measures that will be taken to inform about the opening of the restaurant, create an image and attract the target audience:

• (signs, bus stops, announcements on transport, radio, television, media), video, audio advertising;
• creating your own web resource;
• holding social events;
• printing and distribution of promotional products (booklets, posters, business cards);
• provision of infrastructure;
• creating good working conditions.

Write in your marketing plan that you are definitely going to post information about the restaurant on the Internet, for which popular web platforms and a business card website will be used.

5) Development of a restaurant production plan.

The section of the business plan following the marketing one shows the production capacity of the establishment and the characteristics of the premises. It includes calculations of the costs of purchasing the necessary equipment.

For example, the cost of a standard distribution line used in fast foods starts from 750 thousand rubles. If you plan to prepare exclusive dishes, the costs will be appropriate.

It is difficult to unambiguously estimate all costs, but approximate calculations are required. Do not forget to include in the production plan the total funds that will be spent on the purchase of furniture, bar counters, household items and equipment, dishes (dining room, kitchen, main and spare), attributes for sorting restaurant tables, and interior decorations.

In addition, you will have to spend money on an automation program for the control and accounting system. The minimum price for the most advanced computer product, R-Keeper, is about 10 thousand dollars. A cheaper option is “Restaurant 2000”. Another budget alternative could be “1C: Public catering”.

The plan's expense item includes the purchase of vehicles used in the future for various restaurant needs.

EPP equipment should be aimed at stimulating productivity growth and comply with safety regulations. Therefore, it is better not to spare money on supplying the restaurant with high-quality and efficient equipment.

The business plan indicates: name, model, quantity and technical parameters of the devices required for the restaurant.

For example:

• electric stoves, ovens;
• deep fryers;
• microwaves,
• refrigerated tables;
• thermal showcases;
• vegetable cutters, meat grinders or blenders;
• coffee machines/coffee makers;
• thermopots;
• kitchen scales;
• racks for dishes;
• ice makers;
• washing baths, dishwashers;
• refrigeration chambers.

Colorfully arrange sorting items in your business plan:

6) What is the organizational plan of a restaurant based on?

The sixth part of the business plan outlines organizational aspects. It talks about the organizational and legal form of the restaurant, management and service personnel (quantitative/qualitative characteristics).

Therefore, the organizational plan answers the following questions:

• What specialists need to be recruited?
• What will be the conditions and work schedule (permanent, contract, etc.)?
• What is the salary, etc.?

The composition and number of personnel are influenced by:

• nature of service (combined, self-service, through waiters);
• dimensions, specifics and capacity of the restaurant;
• % of attendance on weekdays/weekends and holidays;
• cost category;
• assortment of dishes, etc.

The restaurant staff usually consists of: cooks, manager, hall manager, waiters, bartender (1-2 people), accountant, cleaners, cloakroom attendant, musicians, security.

The business plan also states the job responsibilities of each employee. For a waiter, this means friendliness and respectful, attentive treatment of guests, thorough knowledge of the menu, a neat appearance, correct filling out of the bill, paying guests, etc.

7) The financial part of the restaurant business plan.

The seventh point of the business plan is the least creative. This requires some math and concentration to figure out the cost of the project. The cost estimate contains conditional costs for paperwork, registration, purchase of equipment and other equipment, textiles, tailoring of uniforms, and printing of printed materials.

Also, separate expense items in the restaurant business plan will be:

• advertising;
• room decoration;
• rent and utilities;
• salary;
• taxes.

The calculation also includes funds spent on the purchase of food and drinks, and other costs of doing business.

After the calculations, your plan should roughly look like this table:

Then they begin to calculate revenue and net profit. When an implementation program is drawn up, the supposedly low threshold of profitability, the plan for production volumes and provision of services for the billing period are considered.

Having created a financial statement of losses and profits, cash flow, you will see a more realistic picture and understand whether you can “pull” the restaurant and how much you need to borrow.

The restaurant business plan describes in detail the sources of financing, the system of guarantees you provide to investors, the projected income structure, and key performance indicators.

Namely:

8) What risks are assessed in the business plan?

Despite all efforts to convince creditors of the reliability of investments in your restaurant, potential risks cannot be avoided. Their detail and objectivity of assessment depends on who you are drawing up a business plan for - yourself or investors.

First, you need to submit a list of the risks themselves. Secondly, describe in your business plan the actions that you are going to take if they actually occur.

Risks may be unexpected When natural disasters occur, fires are not your fault. Then the losses are covered by insurance.

The second group of risks mentioned in the business plan is commercial. Such a threat looms when marketing research is poorly conducted, resulting in underestimation of competitors, shortcomings in the analysis of market conditions, etc., emerge.

The third and fourth types of risks – economic And political, respectively. They can be less predictable, since they are caused by the political situation in the country, crisis, and declining demographics. Poorly selected restaurant staff is another reason for risks.

Serious factors for restaurant bankruptcy or other unfavorable events may include:

In the conclusions of the business plan, its developer must summarize the work done. As a rule, they follow the established rules here, emphasizing that this type of business is high-risk, but at the same time, promising and profitable.

From startup to success: opening a restaurant from A to Z.

How to write a business plan? Step by step guide

Restaurant business plan - example to study

If after reading this article you still have questions, we recommend downloading any ready-made restaurant business plan from the samples provided.

Example No. 1 can be downloaded from the link - https://depositfiles.com/files/4p7c5t40a
Example No. 2 see here - https://depositfiles.com/files/36w26z6xc
Example No. 3 is clearly presented here - https://depositfiles.com/files/bj2rwhgoe

Restaurant business plan– the starting point for an entrepreneur who wants to occupy a niche in the catering industry. If the marketing and pricing policies are correctly structured, the approach to organizing all processes and creating a reputation is chosen correctly, the restaurant will bring the expected profit.

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Ready-made business plan for a cafe: types of establishments + analysis of the catering industry. How to write a summary of a ready-made business plan? Premises for a cafe and characteristics of services, list of equipment + cost calculation.

Capital expenditures: 1,438,000 rubles.
Payback period: 1.5 years.

Before you get a ready-made cafe business plan, there is a need to figure out what kind of establishment this is, what are its main differences from a restaurant, club and other places.

Understanding the basic concept of this place will lead to an understanding of the stages involved in creating your own cozy corner that everyone will want to visit.

The main difference between a cafe business plan and a restaurant business plan is that a cafe may offer a less wide range of products, sometimes even self-service. Consequently – lower costs and a wider target audience.

But, nevertheless, a cafe should always have a cozy and tidy atmosphere. This can be either a place for a business lunch with a business partner or a place to relax with friends.

1. What types of cafes are there?

To determine the main points of a ready-made cafe business plan, it is important to decide what it should all look like or what it could look like at all?

There are the following types of catering establishments:

Bistro- a place whose purpose is not an atmosphere for communication and high culinary delights, but the opportunity to come in and have a snack in a short period of time, without waiting half an hour for your dishes.

But still, nothing prevents you from making its atmosphere more adapted to having a pleasant time outside the home.

coffee house— the name itself suggests that the main highlight of this place is a warming and aromatic drink, namely coffee.

But don’t go overboard, remember: a resume is just a short introductory part that gives a general idea of ​​the business. All details will be disclosed in the remaining parts of the business plan for opening a cafe.

4. Premises for opening a cafe

The choice of premises depends on several main points. Since we are talking about a catering establishment, you will have to rely on established sanitary standards.

The development of a ready-made business plan for a cafe should be entirely based on a document such as the “State Sanitary and Epidemiological Standards of the Russian Federation,” namely “SanPiN2.3.6.1079-01.”

You can familiarize yourself with them in more detail: https://www.ideibiznesa.org/wp-content/uploads/SanPin_2_3_6_1079_01.pdf

When choosing a room, you should pay special attention to the following points:

• The placement, as the cafe is located, must be in a suitable location.

  If we are talking about a residential area, then it is worth doing everything so that it does not disturb the surrounding order.

• The presence of water supply is very important in any activity, but for a catering establishment it is something without which full-fledged work is simply impossible.

Possibility of food production and storage.

Namely, the availability of space to put all the necessary equipment.

• In addition to a place to install all the equipment, you need to provide a power supply system that will be quite safe.
• Powerful ventilation so that processes and odors from the kitchen area do not reach the hall where visitors are located.
• No pests, rodents or insects, as this needs to be taken care of before setting up a cafe.

For a business plan for an average cafe, you can choose a room with the following parameters:




Plan for a small roadside cafe

In addition to renting, you can also think about purchasing premises. There are a number of positive aspects to this decision, such as:

• Purchasing a property is much more profitable than renting it in the long term.
• There are no special restrictions regarding repairs.
• There will be no problems with the owner of the building.
• There are no unexpected expenses if the market price of rent rises.

5. Services, products and their characteristics in a business plan

The average range of products sold in a standard cafe is:

• first meal;
• cold and hot snacks;
• Dessert;
• drinks (cold and hot).

This can be not only your own kitchen, but also the sale of semi-finished products, custom-made bakery products, etc.



In any case, even if we are talking about semi-finished products, the market needs a truly high-quality product. And this means high-quality raw materials, equipment and service.

The menu depends on the theme of the establishment, but it must be taken into account in the business plan. Obviously, positions will change as the cafe operates. However, it is important to display its main assortment as much as possible.

If any positions are running out, they are added to the stop list and the waiters are informed. Adjustments are made to the menu only if you decide to give up this dish forever.



6. Equipment for opening a cafe

In order to organize production, you need to determine what equipment your cafe needs to be provided with.

Equipment	Cost (in rubles)
Total:	551,000 rubles
Electric stove	60,000
Hood	50,000
Microwave	24,000
Coffee machine	120,000
Professional mixer	22,000
Grill	15,000
Additional equipment (pots, knives, kettles, etc.	80,000
Refrigerator cabinet (possibly several)	From 180,000 (total)

In addition to the main working equipment, you will need cutting tables, air conditioners, etc.

The exact amount depends on what equipment to buy (new or used). But for a room of 25-35 square meters the amount will be from 450,000 rubles.

In some cases, if we are talking about renting premises that are intended for a catering establishment, some landlords offer the use of their equipment for an additional fee.

It will cost much less than buying new or used. But if the lease agreement is terminated, you are left with nothing - don’t forget about it.

7. Staff for opening a cafe

The most convenient organizational structure will be where the director himself will perform the duties of an administrator. Hiring a large number of employees at first is an extremely unprofitable investment.

In addition to the administrator you will need:

Since restaurants are a more complex structure, the chef in them serves as the organizer of the kitchen process. But a chef in a small cafe is a person who, in addition to the main work on his shift, will help in compiling the menu and creating some “specialty” dishes.

Requirements for personnel are drawn up based on how the entrepreneur sees the future establishment. This can be either secondary specialized education or the presence of a complete secondary education + special courses.

8. Capital costs and expenses for opening a cafe

Calculation of capital investments

Calculation of monthly expenses

Capital costs can also include expenses for the first 2 months of operation, since, on average, the enterprise will begin to make a profit only from the third month.

As a result, the cost of opening a cafe from scratch will be 1,438,000 rubles.

In order for the opening of a cafe to pay for itself in 1.5 years, the profit must be at least 80,000 rubles per month. Taking into account the amount of monthly expenses, the expected revenue will be from 444,000 rubles per month.

Secrets on how to open a coffee shop from scratch and which one you need to create

business plan for its implementation, in this video:

Conclusion about what a ready-made business plan for a cafe consists of


More detailed calculations and conclusions in order to to create a ready-made business plan for a cafe, can only be done after marketing research has been carried out specifically at the location of the planned opening, as well as taking into account the theme of the establishment.

As was written earlier, capital costs can be significantly reduced if the equipment is rented along with the premises. Also, in this case, if it was originally intended for a public catering place, it will be possible to save on major repairs and installation of hoods.

There are also monthly expense items, the amount of which will vary. For example, for a more detailed analysis of the project, it is worth determining which item is the most costly.



The largest expense will be spent on such an item of a ready-made cafe business plan as raw materials (implies the purchase of food, drinks and various disposable materials - napkins, etc.).

It is worth considering that in certain seasons the cost of certain products will fall. Also, as work progresses, purchases of raw materials will be commensurate with their consumption.

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