Business plan of the cafe: an example with calculations. Open a cafe from scratch: a sample business plan with calculations. Ready-made business plan for a cafe

There are situations when there is an idea of organizing your enterprise, a desire and the opportunity to implement it, and for practical implementation you need only a suitable scheme for organizing your business. In such cases, you can focus on the business plan of the cafe. An example with calculations will help you to determine the initial data necessary to open your business, and to predict the final result to which it can potentially lead. Ready-made examples can orient in the trends of a rapidly changing market, offer non-standard and in-demand activities. Also, a high-quality business plan for a cafe, an example with calculations of initial investment, profit and a payback period will help attract an investor for the planned project.

Summary

The culture of coffee consumption varies from decade to decade. Now it is not just a stimulating drink, but a companion of pleasant pastime among friends and acquaintances, colleagues and loved ones. Why not make coffee an occasion for cultural exchange and enjoyment of contemplating the works of modern art?

Above all, the creation of a coffee house is not only a successful and profitable business, but also has a great potential for development. Different grades, the manner of presentation and ways of accompanying, the mass of activities with which one can diversify the usual pastime.

The original interior, friendly and creative staff, exhibitions and creative evenings will create a special atmosphere and culture that will attract visitors for a pleasant stay and spiritual development.

In case of successful implementation, the project can develop in different directions. There is an opportunity to create highly specialized branches of the network - a literary cafe, a theater, coffee shops for artists, coffee shops with live jazz music, etc.

Adapting to the specific external and internal conditions, defined business plan baseline values, a sample with calculations, you can organize a successful business, take your competitive position in time and use all the invested potential. However, the example contains those descriptions and calculations that would be common to most potential markets. In order to fully describe the specifics, certain conditions of existence, the document needs to be supplemented with analysis of competition, to edit prices for raw materials and fixed assets that are relevant for the region in which the ready business plan of the cafe will be applied.

Product Description

The project is aimed at creating a literary coffee house "Murakami", which is intended to become a "cultural island". The main goals, which are laid in the ready business plan of the cafe, are inculcating the youth of love for literature and interest in contemporary art, supporting young talents and fostering the formation of a cultural society.

Assortment of coffee shop services:

• High-quality coffee and coffee drinks.
• Conducting photo exhibitions.
• Literary evenings.
• Cross-booking.

Customers of the coffee house will be able to enjoy quality coffee and coffee drinks accompanied by relaxing lounge music, thrice weekly there will be literary evenings, mini-shows, photo exhibitions or art exhibitions by contemporary avant-garde artists, which will allow young talents to express themselves, and coffee shop customers to get acquainted with Modern trends in art. These measures do not foresee any profit or cost.

Also, the coffee house offers its customers to take part in the social movement - cross-booking, which involves the exchange of books read. The premises of the coffee house are equipped with original shelving, on which everyone can leave a read book and take in return someone left there by someone else. The relaxed, relaxed atmosphere of the coffee shop provides conditions for comfortable reading.

Types of coffee and coffee drinks, recipe and price:

Name of the drink	Formulation	price, rub.
Espresso "The Reader"	A coffee drink prepared by letting water under pressure with a high temperature through a filter with ground coffee.	40.00
Americano "Vanguard"	Espresso, supplemented with hot water, to prolong the pleasure of the drink.	50.00
Mokkachino "Haruki"	Drink from coffee with the addition of milk and cocoa.	60.00
Espresso McKiato "South of the border"	Espresso, covered with milk foam.	55.00
Vanilla Latte "Aftermarket"	Latte with the addition of vanilla extract and thick creamy foam.	60.00
Latte "Norwegian Forest"	Espresso, white chocolate, milk, milk foam.	55.00

The main competitive advantage of the coffee shop is its specialization, since such kind of thematic institutions are not sufficiently developed in provincial cities. We can consider this business plan of the cafe to be original (an example with calculations). Coffee takeaway can also be included in the range of coffee shop services.

The cost of production with the growth of volumes will reduce both the fixed unit costs and the variables due to wholesale purchases of raw materials. In the concept of pricing coffee shops, a cost method with a trade mark-up is added, taking into account the originality of the establishment. The emphasis is on the creative atmosphere and originality of events.

SWOT analysis

Benefits	disadvantages
Special atmosphere The original culture of the institution Quality coffee and drinks CrossBouling Opportunity to declare yourself Possibility of cultural exchange	Not yet formed image Lack of regular customers Lack of established ties with suppliers
Capabilities	Threats
Expansion of the range Building relationships with new investors Selection of the most profitable suppliers Regular customers	The potential risk of competitors The rejection of such a culture in society

The target audience

The enterprise is focused on an audience with a low and average level of prosperity, in particular:

• On creative youth and university students (17-25 years);
• To middle-aged customers interested in contemporary art (26-45 years).

A potential customer of our coffee house is a creative person, looking for himself, interested in trends in art, looking for inspiration, like-minded people or cozy privacy.

Location of the coffee house

The location of the coffee house is supposed to be in a shopping center near the city center, near educational institutions, in the congestion area. The premises under the contract will be leased for a period of 5 years. The rent is 180 thousand rubles. in year.

Sales promotion

Stimulation of clients will be carried out by the following methods:

Stimulating the game	The behavior of attracting activities that can increase the attendance of coffee houses and inform the public about its existence.
Advertising	Active advertising of coffee houses in Internet sources and other means of mass media.
Stimulation of the service	The opportunity to visit the original event should encourage customers to visit the coffee house and subsequently spread the information among friends and family.
Souvenirs	Regular visitors are entitled to free coffee upon reaching a certain number of visits.

The business plan of the cafe (sample with calculations) offers basic options that can be varied in every possible way, calculating costs and profits in the financial part.

Pricing policy

The prices for products will be calculated based on the volume of potential demand, costs and profits. Principles of pricing, the percentage of the premium is set by the enterprise itself. They differ among themselves at different enterprises, whether it's the Unido business plan cafe (example with calculations), fast food cafe or any other restaurant business enterprise.

The volume of sales and pricing at the enterprise will be calculated as follows:

Calculating the price of coffee beverages
Name	Specific gravity,%	Price / POR, rub.	Level. bargain. Nad.,%	Volume of issue / year (eng.)
Espresso "The Reader"	0,15	40.00	15.00	15,768
Americano "Vanguard"	0.20	50.00	15.00	21 024
Mokkachino "Haruki"	0.10	60.00	20.00	10 512
Espresso McKiato "South of the border"	0,15	55.00	20.00	15,768
Vanilla Latte "Aftermarket"	0.05	60.00	25.00	5 256
Latte "Norwegian Forest"	0.10	55.00	20.00	10 512
Average selling price:		53.33

Advertising

One of the paramount issues when opening an enterprise is to inform the public (in particular, its potential customers) about the opening and subsequently of news, events and promotions.

In this case, advertising activities are planned as follows:

Advertising banners:

• Inside - 1;
• Outside - 1;
• In the city-3.

The cost of placing a banner is 2 thousand rubles.

Expenses for this type of advertising will be one-off and will amount to 2 * 5 = 10 (thousand rubles).

It is also planned to place advertisements in two groups "VKontakt", which are the most popular groups among the city's residents.

The cost of 1 thousand rubles. Per year, advertising will be posted every year:

1 * 2 = 2 thousand (rubles per year)

The most effective type of advertising is secondary. If the client is satisfied with the visit of the institution, he will share his impressions with friends and relatives and come again, perhaps not one.

Production plan

Capital investments for the purchase of equipment under the project

Type of equipment	Price, rub.	Quantity, pcs.	Cost, rub.	Price without VAT, rub.
1. Kitchen
Coffee machine	18720	2	37440.00	31200,00
Fridge	43680	1	43680.00	36400.00
Set of dishes	1800	5	9000.00	7500,00
Kettle	800	2	1600.00
2. Hall
Split system	18,000	2	36000.00	30000.00
Bar counter	20000	1	20000.00	16666.67
Table	3600	8	28800,00	24000.00
Corner Sofa	3200	4	12800.00	10666.67
Chair	200	20	4000.00	3333.33
Music system	23000	1	23000.00	19166.67
Projector	12,000	1	12000.00	10000.00
3. Cash desk
Cash machine	6000	1	6000.00	5000.00
A computer	12400	1	12400.00	10333.33
Total:			246720

The annual cost of repairs and maintenance of equipment is 2% of the cost of equipment.

The list of necessary equipment varies from different types of restaurant enterprises. Therefore, for example, in order to realize the business plan of a fast food cafe, it is necessary to calculate the costs for a completely different list of fixed assets.

Calculation of the total amount and structure of the initial investment under the investment project
Item No.	Cost Types	Usl. Ref.	Amount, thousand rubles.	Ud. the weight.,%	Value without VAT, thousand rubles.
1	Total amount of capital investments	HF	290.72	71.76%	242.27
	In t.ch. Due to:
	Credit	ZKoF	290.72	71.76%	242.27
	Own funds	SCOF
2	Investments in rebuilding of assets		114.40	28.24%	95.34
	In t.ch. Due to:
	Credit	ZKOA
	Own funds	AMC	114.40	28.24%	95.34
3	Total amount of real investments		405.12	100.00%	337.60
	Including by:
	Credit	ZK	290.72	71.76%	242.27
	Own funds	UK	114.40	28.24%	95.34

The investment under the project has the following structure:

Capital investments - 290.72 thousand rubles.

Investments in current assets - 114.40 thousand rubles.

The total amount of necessary investments for the project is 405,12 thousand rubles.

Capital investments will be made at the expense of credit resources, investments in current assets - at the expense of own funds.

Production capacity

On the available equipment, the enterprise can realize a day:

Volume of sales
Name	Volume of issue / day (convers.)	Volume of issue / year (eng.)
Espresso "The Reader"	43.2	15,768
Americano "Vanguard"	57.6	21 024
Mokkachino "Haruki"	28.8	10 512
Espresso McKiato "South of the border"	43.2	15,768
Vanilla Latte "Aftermarket"	14.4	5 256
Latte "Norwegian Forest"	28.8	10 512
Total:	216	78840

Costs of circulation (in thousand rubles)
Index	1 year	2 year	3 year	4 year	5 year
1. Material costs	2173.88	2173.88	2173.88	2173.88	2173.88
2. Rent	180.00	180.00	180.00	180.00	180.00
3. Salary of the core staff + UST	527.64	527.64	527.64	527.64	527.64
4. Salary of support staff + UST	70.43	70.43	70.43	70.43	70.43
5. Salary of managerial staff + UST	305.36	305.36	305.36	305.36	305.36
6. Equipment repair costs	3.96	3.96	3.96	3.96	3.96
7. Advertising costs	12.00	2.00	2.00	2.00	2.00
Total operating costs	3273.27	3263.27	3263.27	3263.27	3263.27
Depreciation	62.66	45.44	32.96	23.91	17.34
Total distribution costs	3335.93	3308.72	3296.23	3287.18	3280.61

The items of expenditure are basically similar to those in the restaurant industry, regardless of the features and the range of services offered. Planning costs for similar items can be applied and calculate the business plan for a children's cafe.

Depreciation at the enterprise is calculated by reducing the residual value

Calculation of the value of fixed assets by years, including depreciation
Index	1 year	2 year	3 year	4 year	5 year
The amount of fixed assets at the beginning of the year, rubles.	228.10	165.44	120.00	87.04	63.13
Depreciation	62.66	45.44	32.96	23.91	17.34
The amount of fixed assets at the end of the year, rubles.	165.44	120.00	87.04	63.13	45.79

Organizational plan

The management of the enterprise is entrusted to the director, who concurrently fulfills the duties of an accountant, since the enterprise is only beginning, the turnover will initially be insignificant, there are no funds and need to be included in the accountant's staff.

As a director, the manager is a materially responsible person, represents the interests of the enterprise in instances, draws up a settlement account with the bank, draws up contracts and other documents, issues orders, orders the acceptance and dismissal of employees, the use of incentives or penalties.

As an accountant, the director is responsible for conducting operations for the receipt, recording, issuance and storage of cash. He also maintains accounting records, verifies the reliability of the information received, and monitors compliance with legal principles when spending resources. Higher education, knowledge of accounting at the restaurant business.

The number of production personnel will be determined on the basis of functional expediency. The payroll system is built on the basis of official salaries, allowances and bonuses depend on actual production and achievement of the final results. Upon achievement of results, the wage system may change and have a percentage of the sale of beverages in its structure. Calculation of the number of staff is made from the assumption that the coffee shop will be located on the periphery or closer to the center, if the location of the enterprise assumes a large flow of customers, then the number of employees must be expanded. For example, if you plan to implement a business plan for a cafe (example with calculations) for the employment center on the track.

Item No.	Position	Number of people	Salary / month, rub.	FOT / month by tariff, rub.	Additional salary, bonuses for the month		FOT for the month, rub.	FOT for the year, thousand rubles.	Single Social Contribution
					Coefficient.	Amount, rub.
1	Administrative staff
	Director-Accountant	1	15,000	15,000	0.295	4425	19425	233.1		72.2
2	Main staff:
	Cashier	2	4000	8000	0.12	960	8960	107.5		33.3
	Barista	2	6000	12,000	0.295	3540	15540	186.5		57.8
	Entertainer	1	7000	7000	0.295	2065	9065	108.8		33.7
	Support staff:
3	Cleaner	1	4000	4000	0.12	480	4480	53.76		16.7

Operating mode of the coffee house: 10:00 to 22:00. Daily.

Financial plan

The financial business plan of the cafe (example with calculations) makes it possible to assess the ability of the project to ensure the receipt of funds in sufficient volume for servicing the credit resources taking into account the receipt of profit and the payback period. The calculation period for the business plan is 5 years.

All the fixed assets are planned to be purchased by the enterprise at the expense of credit resources. The bank offers a loan at 18% per annum. It is assumed that the entrepreneur plans to open a cafe from scratch. The business plan is designed to ensure that there are no reserves and financial results from past activities.

Calculation of payment of interest on the loan:

Indicators	Total
The amount of expenses for paying interest to the bank for a loan	39.47	19.79	6.00	65.27
Loan repayment amount	290.72
1 st year	87.22
2 nd year	87.22
3 rd year	116.29
Number of payments per year	12
Bank interest rate per year	18%
Bank interest rate per month	0,015
Inflation rate per month coefficient.	2.25%

The amount of overpayment for the use of credit resources is 65.27 thousand rubles.

The organization of a coffee house is a costly business. The share of variable costs in the price of products without VAT is 80%. Taking into account the planned revenue, we can say that the business will have a large margin of economic stability, since the breakeven point is quite low. If the customer or the investor does not like the indicators that are presented in this business plan, he can do similar work on the basis of the example and normative documents himself, adapting it to practical reality, for example, to calculate the business plan of a roadside cafe. The calculation example serves only as an orientation.

Planned sales proceeds:

Proceeds from sales of products (rub.)
Index	1	2	3	4	5
Espresso "The Reader"	630720	630720	630720	630720	630720
Americano "Vanguard"	1051200	1051200	1051200	1051200	1051200
Mokkachino "Haruki"	630720	630720	630720	630720	630720
Espresso McKiato "South of the border"	867240	867240	867240	867240	867240
Vanilla Latte "Aftermarket"	315360	315360	315360	315360	315360
Latte "Norwegian Forest"	578160	578160	578160	578160	578160
Total:	4073400	4073400	4073400	4073400	4073400

The business plan of the cafe with calculations of the projected profit on the investment project demonstrates the following resulting indicators:

Indicators	1 st year	2 nd year	3 rd year	4th year	5th year
1. Sales revenue	4073.4	4073.4	4073.4	4073.4	4073.4
2. VAT	678.9	678.9	678.9	678.9	678.9
3. Gross operating costs	3375.4	3328.5	3302.2	3287.2	3280.6
In t.ch.
depreciation	62.66	45.44	32.96	23.91	17.34
Profit before taxation	19.1	66.0	92.3	107.3	113.9
Income Taxes	3.8	13.2	18.5	21.5	22.8
Net present value	15.3	52.8	73.8	85.9	91.1
Discount coefficient	0,7874	0,6200	0,4882	0.3844	0.3027
The profit is net (present value)	12.03	32.73	36.03	33.00	27.58
Cash flow (future value)	77.94	98.24	106.77	109.76	108.45

Calculation of discounted cash flow and payback period

Years	Unit. Amend.	DP bud. Art.	DP bud. Art Akum.	Coefficient. Dis	ДП наст. Art.	ДП наст. Art Akum.	BY
0	thousand Roubles.	-405.1		1	-405.1
1	thousand Roubles.	77.94	-327.2	0,7874	61.4	-343.8	7.60
2	thousand Roubles.	98.24	-228.9	0,6200	60.9	-282.8
3	thousand Roubles.	106.77	-122.2	0,4882	52.1	-230.7
4	thousand Roubles.	109.76	-12.4	0.3844	42.2	-188.5
5	thousand Roubles.	108.45	96.0	0.3027	32.8	-155.7

Calculation of the payback period means that, taking into account discounting, the project will pay for itself in 7 years and 7 months. The period offered by the business plan of the cafe (a sample with calculations) exceeds the calculated one and is very long for the restaurant business enterprises, however it is necessary to take into account that profit is not the main goal of the enterprise creation, the main goal is the education of cultured youth and development Modern art.