The canned food business is quite profitable if it is properly organized. A small plant at home or in a rented space would be the best option.
A mini-factory of this specialization does not have high productivity, so when organizing it, you need to focus on the needs of a local buyer. When placing the capacities of a mini-enterprise, it is necessary to pay attention to the availability of raw materials in order to reduce transportation costs. This will reduce the cost of production.
Mini factory for the production of canned food
As a result, it will become competitive with the products of large manufacturers, which have won the trust of many buyers.
A mini-factory can focus on the manufacture of the following varieties of canned food:
To profit from such an enterprise, it is necessary to produce high quality products that could compete with home-made products. It is also worth considering that the level of profitability of such a plant depends on the wealth of buyers.
Another feature of mini-factories is that their mode of operation is seasonal. The production of canned vegetables and fruits takes place in the summer-autumn period, and the sale - in the winter-spring. If desired, you can set up several lines. One of them should be engaged in the production of meat, fish or mushroom products. Such a line can work throughout the whole year.
A canning factory can be equipped with a variety of equipment that allows you to get a specific product. Vegetables, fruits, meat and other raw materials should be packed in prepared glass or iron jars. For the needs of a mini-enterprise, you can purchase the following equipment:
A canned food factory can use the following raw material preservation methods for its work:
The most popular method is the use of preservatives of chemical and biological origin. They are subject to rather high requirements. These substances must be safe, do not change the taste of the products and do not react with the packaging material.
Physical methods include the processing of raw materials using high or low temperatures, ultrasound, ionization, filtration. These include pasteurization, sterilization, freezing and other technological schemes.
Physical and chemical methods are also very popular. In this case, table salt, sugar and other preservatives are used to increase the shelf life. They are used in combination with pasteurization, sterilization or simple cooking in sealed containers. This type of plant is the most demanded in the market.
In the chemical method of processing raw materials, they use:
Their concentration in the finished product must be high to ensure its safety. This can adversely affect the quality, so this method is used in combination with others. Biological preservatives include preparations with bifidum and lactobacilli, lactococci.
The payback of such a plant depends on the type and quantity of products produced. It ranges from 0.5 to 2-3 years. Using the example of organizing a line for the production of canned vegetables, let's consider the profitability of an enterprise that operates for 4 months during the harvest season:
The total expenses without the purchase of equipment will amount to 4.7 million rubles. After the sale of canned vegetables, you can get about 12 million in income. Net profit will be 7.3 million rubles, profitability - 50%, payback period - 1 season.
Production business plan- this is a real document that passed the credit committee of the bank and ensured the receipt of the necessary loan for the release of canned food, in this case.
Unfortunately, the document turns out to be quite voluminous and poorly perceived by search engines, but this is exactly what a real business plan should look like.
You can simply substitute your numbers and names - and the golden key is in your pocket.
If you mechanically "write off" - follow the indicated dates.
2107 - 2112 can be safely changed to 2017 - 2022 and so on.
Nothing will change in the economy, unfortunately...
Business plan for organizing canning production
2.1. Location and ownership of the enterprise
3.2. Market analysis of raw materials
5.1. Turnover calculation
5.2. Cost calculation
5.3. Calculation of profit and profitability
1. OBJECTIVES OF THE BUSINESS PLAN AND BUSINESS OBJECTIVES
The objectives of the business plan are:
The tasks of the enterprise in the investment period are:
The chosen type of activity is combined with regional and state programs for the development of the agricultural sector of the economy and increasing the provision of the population with essential products.
2. COMPANY AND ITS PRODUCTS
2.1. Location and ownership of the enterprise
The proposed business project provides for the organization of canning production, with a production capacity of 50,000 cans per day, on the basis of the existing enterprise "Enterprise".
The enterprise is located in the industrial zone of the city of Verkhneplyuisk and is a business entity of the Russian Federation.
Enterprise "Enterprise" is located in a two-story building with a total area of 2500 sq.m. The adjacent territory has an area of 8 thousand sq.m. The territory is fenced, provided with access roads for heavy vehicles. The building of the enterprise is owned (certificate No. 0000000 of the Russian Federation).
The production is connected to the city water supply and sewerage networks, has its own electrical substation with an installed capacity of 500 kW and the possibility of increasing up to 1 MW and a boiler house. The adjacent territory is equipped in accordance with the veterinary and sanitary rules and regulations, as well as with the requirements of the customs authorities for the organization of a customs temporary storage warehouse for all types of cargo. The area of the territory allows you to install several marine refrigerators as warehouses for raw materials and finished products.
The first floor of the building has been repaired and equipped in accordance with veterinary and sanitary rules and regulations. Fully complies with the requirements of ISO -2000 and HASP for the meat processing industry. The production is provided with the necessary set of main production, auxiliary and amenity premises. The building is equipped with a ventilation system with differentiated temperature settings in different rooms and a system of appropriate filters. On the second floor, it is possible to arrange a deboning and trimming of half carcasses (when using them as raw materials), with the subsequent supply of raw materials to the first floor.
In the reconstruction of the enterprise, the purchase of the building and the long-term lease of land,
currently invested $1,987,563. Estimated cost is $2,300,000 (Conclusion on real estate appraisal is attached).
To master modern technologies and
2.2. Technology and products of the enterprise
The main activity is the production and sale of meat and meat and vegetable canned food with a long shelf life.
Canned meat- meat products sealed in tins or glass jars and subjected to high temperatures to kill microorganisms and make the product shelf-stable. Canned food is used for the preparation of first and second courses, they are also consumed without prior cooking. They are convenient for hiking and expeditions. The energy value of canned food is higher than the energy value of meat, since they do not contain bones, tendons, cartilage, but in terms of taste and vitamin content, canned food is inferior to fresh meat.
Canned food is produced from chilled or thawed mature beef, lamb, pork, offal, fresh benign sausages, ham, minced meat and other products (cereals, legumes, edible melted fats, pasta).
After deboning, trimming and sorting, the meat is portioned, blanched or fried, chopped (for pates). Meat, salt, spices are placed in clean sterilized jars. To improve the taste of canned meat, sodium glutamate is added to them. To remove air from canned food, they are heated to 80-95 ° C or the contents of the jars are poured with hot broth, sauce. If the cans are not rolled up on vacuum-sealing machines, then the canned food is checked for leaks by immersing it in hot water at a temperature of 85 ° C for 1 minute. In this case, all the air contained in the banks comes out. This is the preparatory phase of the production of canned meat. Next in the process is sterilization or pasteurization, depending on the final destination of the product.
Sterilization- heating canned food in autoclaves at 113-120°C for 75-130 minutes to kill microorganisms and their spores. During sterilization, proteins coagulate, collagen passes into glutamine, organoleptic properties and appearance of canned food change. Some of the extractives pass from the meat to the broth (their amount decreases) and fat, more than half of the vitamins B 1 are destroyed, up to 10% of the vitamins B 2 and PP, 20-30% pantothenic acid, 10-15% of the amino acid arginine.
Partial cleavage of proteins during sterilization causes an increase in the amount of polypeptides, amino acids, ammonia, carbon dioxide, mercaptans. The liberated hydrogen sulfide forms compounds with the metal in the form of black or bluish-violet films of tin sulfide, which do not affect the quality of canned food.
Absolute sterility of canned food is achieved only when sterilized at a temperature of about 180°C. However, due to undesirable changes in taste, smell, texture, meat color and loss of nutrients, the product becomes unsuitable for food. Therefore, when processing canned food, the most sparing heat treatment modes are selected in order to increase the nutritional value and ensure the possibility of long-term storage of canned food.
Modern technological lines allow to produce up to 6000 cans of canned food per hour. The most common canned food is in cans of 325, 338g and 545g. Accordingly, the planned production volume is 18-20 tons of finished products per day.
The technological cycle of production is no more than five days, which significantly increases the profitability of the activity. The average period of implementation until the return of money for the shipped goods does not exceed 45 calendar days. Long shelf life of products (from 3 to 6 years) reduces the risk of losses and smoothes out seasonal and crisis fluctuations in demand.
3. MARKET ANALYSIS
3.1. The state of the market for finished products
Canned meat products include traditional beef and stewed pork; beef and pork in its own juice, in jelly, poultry meat in its own juice, cereals, delicacies (tongue, ham, etc.), as well as a pate group, which includes a wide variety of pates - both traditional and with various additives: mushrooms , prunes, paprika, herbs, etc.
According to the Institute for Commodity Flow and Wholesale Market Research (ITKOR), the volume of the Russian canned meat market is increasing by an average of 3-7% per year. Market growth in the Verkhnepluisky region is below the Russian level and is approximately 2-5%.
Last year, the Russian canned meat market, according to the marketing specialists of the Stavropolsky cannery, was represented by 80% of domestic products and 20% of imported products. The capacity of the canned meat market during this period increased by 30% compared to 2007 and is now estimated at 250-270 thousand tons per year.
The meat preservation market has its own specifics. The state order is still preserved here, and the largest consumers are the State Reserve, the Ministry of Emergency Situations, the Ministry of Defense, the Ministry of Internal Affairs, GUIN, etc., the so-called corporate sector, which is the main consumer of canned meat. The share of the population consuming canned meat, according to experts, is no more than 25-30%. According to ITKOR, the largest Russian producers supply the corporate sector with 5 to 100% of their own canned meat production. Canned meat for the corporate sector must necessarily comply with GOST. Manufacturers distribute the remaining part of canned meat products between large and small wholesale organizations, a smaller part is sent to the retail network (including their own stores, trading houses, etc.). “The largest suppliers of canned meat to the corporate sector are a number of Russian meat processing plants,” says ITKOR expert Maria Brzezinskaya. - Prodresursy and the Serpukhov meat processing plant supply the corporate sector with the entire volume of meat canning products produced, Narofominsk and Borisoglebsk meat processing plants - 70%, Stavropol - 60%, Buryatmyasoprom - 50%, "Glavprodukt" and "Gipar" - 40% each of the volume production of canned meat. In physical terms, the largest suppliers of canned meat products to the corporate sector are Buryatmyasoprom, Borisoglebsk MPK, Glavprodukt, Stavropol MKZ, Prodresursy and Serpukhov MPK.
After a certain period of storage of canned meat, the corporate sector sells the unused part of the products through wholesalers.
The canned meat market is divided into segments according to such parameters as composition, price, and packaging.
According to ITKOR, canned meats are divided into five main groups according to their composition: from beef, made in accordance with GOST 5284-89, protein-free and with the addition of protein; from pork, made in accordance with GOST 697-84, protein-free and with the addition of protein; meat and vegetable; from poultry meat; pâtés with and without additives.
Meat preservation includes canned food, for the manufacture of which no plant components are used (stewed beef, stewed pork, liver, heart), or canned food made according to specifications (sterilized ham, tongue in jelly, offal, minced meat in jelly). Canned food products according to GOST (first and highest grade) are high-quality products, which include large (at least 30 g) pieces of natural fibrous meat, bay leaf, pepper, salt. Shelf life from 3 to 6 years. Products made to specification (TU) are typically made from lower quality ingredients (eg offal, frozen pressed meat, soy surrogate). At a cost, such stew is 1.5-2 times cheaper, this product is aimed at buyers with low and medium incomes. Shelf life does not exceed two years.
Meat and vegetable canned food is made with the addition of raw materials of plant origin to the laying of meat: first courses (soups, cabbage soup, borscht), cereals with meat, main courses (stuffed cabbage rolls, peppers, meatballs, etc.). Soy canned food is also considered meat and vegetable. Minced preservation and pates can refer to both meat and meat and vegetable preservation, depending on the composition and production technology. Often, this conservation is considered as a separate segment due to certain features, which include consumer preferences, seasonality, and liquidity. According to Hame experts, today the volume of the segment of canned pate (without stew and other canned meat) is about 20 thousand tons per year. The growth of the pate segment is estimated by the company's specialists at about 5% annually.
In each of the segments, 3-4 positions can be distinguished, which are most in demand by consumers. Recently, we can safely talk about GOST stewed beef as a vivid example of canned meat, which has its own “separate market”, pricing and demand. This is a highly liquid position that is constantly in demand.
Beef, made in accordance with GOST, occupies about a third of the canned meat market. Pork produced in accordance with GOST - a little more than 10% of the market. Other types of canned meat have market shares from 6 to 8%. The growth of the beef canned meat segment is slower than that of the pate and poultry segments. The annual growth in sales in the Verkhnepluisky region of canned meat from beef is 2%, from pork - 1.5-2%, for meat and vegetable canned food - 2-3%, for the pate group - 13%, for the canned poultry meat market, growth reaches twenty%. True, on the scale of Russia, the share of individual segments and their dynamics may be different, since they are formed by a different consumer demand.
The structure of consumption is determined primarily by already established consumer preferences. Despite the gradual change in habits and tastes, for a certain part of the population of our country, naval pasta and potatoes with meat remain their favorite dishes. Stewed beef is the most acceptable and familiar to the consumer in many quality indicators. As part of the all-Russian study of lifestyle and consumption level "TGI-Russia", the company "KOMKON" provides data on the share of consumers of various types of canned meat in comparative dynamics for the first half of 2007 and for the same period of 2008. Thus, on the whole in Russia in the first half of 2008, 41.8% of families used canned meat and canned meat, 35.4% bought meat and liver pates, 8.7% of households used canned ham for food (in the first half of 2007, respectively - 37.7, 29.1 and 8%). Consumption of canned food was on the rise. In Moscow, the number of families buying pâtés increased and amounted to 44.8% (35.3% in the corresponding period of 2007), stew and canned meat appeared on the tables of 40.3% of families (in 2007 they were 34.7% ). But the number of families using canned ham in Moscow in 2008, albeit slightly, nevertheless decreased and amounted to 9.3% (9.6% in 2007). Within the groups, in some individual segments, there is a trend towards a decrease in market volumes. This is primarily due to the redistribution of consumption: the consumer replaces some canned food with others in his diet. For example, instead of canned meat from beef or pork produced in accordance with specifications with or without the addition of vegetable protein, canned meat produced in accordance with GOST is beginning to be in the greatest demand.
Sales of canned goods are subject to seasonality. The most difficult time for the sale of canned food is December-February. The main share of consumption falls on spring-summer. During this period, canned meat is used as a fast food product. According to ITKOR, the level of sales in the summer months exceeds the level of sales in other seasons: by 23% compared to the level of sales in the winter months, by 22% - in the autumn, by 15% - in the spring months.
On the market, canned poultry meat and pates are in increasing demand. These products, according to consumers, are more in line with a healthy diet, as these products are more easily absorbed by the body. In the last year, there has been a noticeable increase in the consumption of canned poultry meat, by about 20% per year (according to ITKOR).
The growth in consumption volumes in the market of meat pies is primarily due to the growth in consumption of pates with various additives that have an original and peculiar taste. In the pate market, growth rates reach up to 15% per year, in the pate market with additives, volumes increase by 20-25% per year.
The segment of delicacies and stews of the premium segment will also develop.
Packaging and appearance of canned food play a significant role in product positioning. The composition of canned food in a tin, the most common package, is not visible to the consumer, which means that preference for one or another can cannot be given according to the content, and the buyer is forced to make a decision based on the information available on the label. Replacing a traditional label with a full color one lithography increases the consumer attractiveness of canned food. Convenient packaging, beautiful design, design, reliable information about the composition, display at the point of sale - all this determines the choice of the consumer. At present, most manufacturers use tinplate for the production of tin cans.
With the full development of the designed capacities, with the release of 16,000 thousand cans (5.4 thousand tons) per year, the company's share in the selected market segment will be about 1.8%.
The forecast volume of production and sales of canned food is calculated based on:
· maximum production capacity of the canning line - 5000 cans per hour;
· coefficient of continuous operation per day - 12;
· utilization factor - 0.85;
· the average weight of a can is 338g.
Then, the maximum volume of production in physical terms will be: 5000x12x0.85 = 51,000 cans per day, or 17238 kg of canned food, which is more than the predicted 5400000 kg/year, therefore, characterizes the production forecast with a high probability of the desired outcome.
The sale of canned meat is planned to be carried out in full for export (to the Russian Federation) according to the offers received from the Verkhneplyuy enterprises and according to the agreements of intent (copies are attached). The main requirement for the stew on the part of buyers is its quality. The enterprise meets these requirements, as modern automated equipment, high-quality raw materials and initial compliance ISO-2000 and HASP requirements for meat processing enterprises give high technological and consumer characteristics of products.
The previous experience of the enterprise in the marketing of meat products allowed the staff to acquire the necessary qualifications and complete the technological equipment in accordance with the requirements of the standard for products sent for export.
The maximum volume of production in physical terms (16,000 thousand barrels per year) is less than the confirmed demand (17,500 thousand barrels per year) and is a sign of guaranteed sales of products in the investment period.
3.2. Market analysis of raw materials
The raw material base of the production of the enterprise are:
· supplies of imported block meat of pork and beef;
· chilled pork and beef P/t produced in Russia;
· carcasses of broiler chickens (chilled and frozen) of local production;
According to the established contractual relations with suppliers of raw materials from Poland and Germany, the enterprise purchases the bulk of raw materials for industrial production using the advantages of the Free Economic Zone (FEZ). That is, without quotas and duties, due to which significant savings on purchases are achieved, providing the initial advantages of this enterprise in comparison with similar industries in the industry.
The established price of 1 kg of beef in Russia at the time of analysis was 3.8 - 4.1 $/kg. In the SEZ, the cost of similar raw materials is about 2.65 - 3.0 dollars per kg.
With an average annual output rate of 5400 tons of products, the enterprise will need about 4050 tons of raw materials in the amount of $ 11,540,000 per year. Taking into account the turnover of funds for an average of 1.5 months, the amount of necessary working capital is $ 1,450,000, plus $ 275,000 for spices and materials.
The market for meat raw materials and prices on it can be considered well-established, and the channels of receipt are proven and reliable for the entire investment period.
4. INVESTMENT PLAN
This business plan is focused on substantiating the conditions for the development of an enterprise and preparing production for the production of canned products.
Table 4.1
Objects and directions of investments
Investment objects for the first stage of development (50% of capacity) are (see Table 4.1):
· reconstruction of industrial premises;
· purchase of equipment and machinery;
· purchase of components, raw materials and materials for production.
The amount of project investments is $2283.0 thousand, of which $368.0 thousand is allocated for reconstruction, re-equipment and production start-up, and $1915.0 thousand is needed for the purchase of raw materials and materials, permits and technological documentation, and life support.
Projected 100% production capacity - 1,200,000 cans per month.
The adopted technological scheme with two-shift work and a 5-day working week provides for the possibility of maintenance and reconstruction of fixed assets, which is taken into account in the operational work schedule (see Table 4.2).
The investment schedule is shown in Table 4.3.
In accordance with the investment plan of the enterprise for . At the pre-project stage of production, contracts of intent are concluded for the export of canned meat and the supply of raw materials.
Preliminary development of design and estimate documentation for the reconstruction of production facilities and the performance of construction, repair and capital works is provided for at the time of receipt of borrowed funds, as agreed with the relevant contractors.
Table 4.2
O surgical investment period schedule
|
Quarters |
Investment periods |
|||||||||||
|
1st year |
2nd year |
3rd year |
||||||||||
|
1. Conclusion of contracts for the sale of canned food |
||||||||||||
|
2. Conclusion of contracts for the supply of raw materials |
||||||||||||
|
3. Lending |
||||||||||||
|
8. Reconstruction and construction |
||||||||||||
|
9. Supply of equipment and machines. Settlements with suppliers |
||||||||||||
|
10. Purchase of raw materials and materials |
||||||||||||
|
11. Output to production capacity 50% |
||||||||||||
|
12. 100% production capacity |
||||||||||||
|
13. Settlements with creditors |
||||||||||||
Delivery and installation of technological equipment and machinery is carried out in parallel with the reconstruction of premises and refrigeration units. The second stage of lending is associated with the purchase of raw materials and components .AT At the end of the investment period (year 3), the modernization and re-equipment of technological equipment and the repair of production facilities are being completed (see Table 4.2).
In addition, part of the borrowed funds is reserved to ensure the sustainability of development and their subsequent investment in raw materials and equipment after production reaches 100% capacity (see Table 7.1).
capital working capital
investments funds
1. Coordination. Conclusion of contracts
2. Launch of design work.5-10 thousand $
- technological project
- construction project
- environmental project
- sanitary project
3. General construction works25-30 thousand $
5. Order of the main equipment70-100 thousand $
8. Life support15 thousand $
(staff, utilities, etc.)
1. General construction works25-30 thousand $
2. Preparation of TU, TI, recipes 5-10 thousand $
3. Coordination of projects and
technological documentation
4. Life support15 thousand $
1. Payment for finished equipment $100-150 thousand
2. Installation of finished equipment20 thousand $
1. Project coordination and
technological documentation
4. Life support15 thousand $
1-3 0 April
1. Payment for finished equipment 10 - 20 thousand $
2.Installation of finished equipment$10 thousand
3. Project coordination and
technological documentation10-$15 thousand
(calculation for projects)
4. Purchasing auxiliary 5 -10 thousand $
equipment
5. Recruitment and training of personnel $5-10 thousand
6.
materials$5 thousand
7. Life support15 thousand $
1-3 1 May
1. Final purchase and installation10 thousand $
equipment
2. Delivery of projects 10 - 15 thousand $
3. Receipt technological 5 - 10 thousand $
documentation
4. General construction and finishing 1 0 - 15 thousand $
work
5. Development of packaging and advertising
materials$5 thousand
6. Purchase of auxiliary materials
and accessories75-100 thousand $
7. Recruitment and training of personnel $10-20 thousand
8. Life support15 thousand $
1. Purchase of raw materials and materials250-300 thousand $
2. Putting the object into operation20 - 30 thousand $
3. Development of a post new party
4. Putting products into production
5. Miscellaneous 1 0-15 thousand$
7. Life support20-25 thousand $
1. Start of production in Belarus
2. Obtaining a permit for the Russian Federation
3.Working capital for the purchase of raw materials $300-350 thousand
5. Life support20-25 thousand $
1. Start of production in the Russian Federation (50% capacity)
2.Working capital for the purchase of raw materials $350-400 thousand
4. Life support20-25 thousand $
Total at the first stage of production launch (output at 50% capacity)
main costs - 350 - 500 thousand $
working capital1165 - 1600 thousand $
Total1515 - 2100 thousand $. Part of the funds in the amount of $250,000 to $750,000
Reserved to bring production to 100% capacity.
The variation in the amounts of specific investments depends, first of all, on the situation on the equipment market. It is possible to purchase almost new equipment at a reduced price from the closing enterprises of Eastern Europe.
The amount of working capital allocated during this period strongly depends on the prices for raw materials in the meat market and the speed of promotion and sale of the finished products of the enterprise.
After reaching full capacity, the enterprise, in terms of its financial capabilities, is able to continue capital construction, purchase raw materials and process equipment.
5. PRODUCTION PLAN
5.1. Turnover calculation
Initial data:
· The capacity of the enterprise is 1.200.000 conditional cans per month.
· Products: main - beef and pork stew, canned meat and vegetable.
· The production cycle for canned meat is 5 days.
· The implementation cycle is 45 days, from the moment of purchasing raw materials to receiving money for the delivered goods.
· Average market price for canned food (GOST B/C class)
Beef GOST V/S-38-41 rub(338 g)
Pork GOST V/S-37-40 rub(338g)
· Average price of raw materials (ex-stock seller Poland, Germany)
Beef 1 grade-3.27 $
Pork P/w- 3.25 $
Raw cost of stew GOST B / C:
With almost the same prices for raw materials (beef and pork), it is enough to calculate the cost of beef stew to assess the profitability of the entire product range of the enterprise. Moreover, canned beef creates the bulk of sales.
The composition of the stew of the highest grade according to GOST 5284-84:
1.5. Canned food " Stewed beef" Must be produced according to the recipe indicated in Table. one.
Table 1
|
|
Mass fraction of components, by grades |
|
|
higher |
first |
|
|
87,0 |
||
|
87,0 |
||
|
Raw beef fat |
10,5 |
10,5 |
|
Peeled chopped onion |
1,33 |
1,33 |
|
Salt |
1,14 |
1,14 |
|
Ground black pepper |
0.01 |
0.01 |
|
Bay leaf |
0,02 |
0,02 |
Notes:
1. It is allowed to use melted beef or bone fat in the same amount.
2. It is allowed to use dried onions in the period from March to August at the rate of: 1 kg of fresh - 0.25 kg of dried.
3. In the production of canned food, instead of 87.0% trimmed beef and 10.5% raw fat, it is allowed to lay in the recipe 97.5% trimmed beef with a fat content of 6 to 14%.
Accordingly, the raw material cost of 1 kg of canned food, according to GOST without replacements and modern technologies, is about 104.05 rubles. for 1 kg. in current prices, which is 35.17 rubles. for a can of 338
When using technologies with massaging meat and modern complex spices, the yield of meat raw materials increases to 1.35 - 1.4, which leads to a decrease in the cost of up to 78.11 rub for 1kg or 26.4 rubles. for 338, without deterioration in quality.
Putting into the technological cost the costs of cans, containers, labels, etc. we get the real cost of about 32.35 rubles. for 338
Marginal income reduced to a conditional bank is obtained not less than 6 rub for 1 can of top grade stew (18.5%).
Annual production plan:
Total turnover of the company per month:
1200000 x 38 = 45600000 rub
(1500000 $)
Which will amount to about 550 million rubles. per year ($ 17 - 19 million), taking into account the seasonal decline in the winter.
5.2. Calculation of production costs
1. Material costs.
The cost of purchased raw materials and materials:
· wholesale price - 115 rubles / kg .;
· the cost of purchasing raw materials for the implementation period: 54 million rubles rub($1.8 -1.9 million); (for 45 calendar days)
· the cost of spices and materials will additionally be about 7-7.5 million rubles. (200-250 thousand $)
total annual costs for raw materials and materials will amount to 432 million rubles. ($13-13.5 million).
2. Payroll costs:
· monthly salary of one worker -12,000 rubles;
· monthly salary of an employee of the administrative apparatus - 17,000 rubles;
· workers per year (32 people): 12,000x 12x32 = 4,600,000 rubles;
· device per year (7 people): 17000x12x7 = 1428000 rub;
Total for s / P per year: 6,036,000 rubles.
3. Costs for fuel, energy, utilities per year:
· electricity consumption 200 kW per hour = 3,500,000 rubles. in year;
· water and sewerage = 1,500,000 rubles. in year
· other services = 800,000 rubles. in year;
Total utility costs per year: 5,800,000 rubles.
4. Services of third parties per year: 3,000,000 rubles / year.
4. Depreciation (5% of the cost of fixed assets):
71750000 rubles x 0.05 = 3587500 rubles
Total annual costs: RUB 450,423,500
Calculation of profit and profitability
1. The volume of turnover is 550 million rubles;
2. Income from turnover 99.5 million rubles;
3. Costs 18.4 million rubles;
4. Interest payment for the loan 16.8 million rubles. (based on 24% per annum)
5. Profit 64.3 million rubles;
Excluding taxes, charges and additional costs, about 51 million rubles remain. for distribution per year (about $ 1.7 million net)
6. MARKETING AND SALES STRATEGY
The enterprise organizes the sale of finished products as the volume of production increases and the channels for the sale of products expand.
In the event of an unfavorable market situation for the sale of canned meat (falling profitability of the population, a sharp jump in the supply of imported meat, the unpredictable appearance of competing firms), the enterprise has determined the strategy of "price discrimination" of competitors as a commercial strategy. An enterprise can afford such a move in the struggle for the sales market by reducing the share of profit in the price due to the significant margin of financial strength of the business due to the advantages of the SEZ, as well as the possibility of varying the range of products.
As planned distribution channels (preliminary negotiations have already been held), such consumers as LLC "TK" (food base in Verkhneplyuysky), LLC "Erd" (wholesale points in small wholesale markets and fairs in Moscow), AUCHAN chain stores , "REAL" and "SPAR".
Being practically the only specialized enterprise for the industrial production of canned meat in the region, the enterprise is able to maintain the planned market share of 1.3 - 1.5% through an expanding network of distribution channels, as envisaged by the business plan.
The company plans to sell high-quality canned meat in post-investment period to export. The demand of Russian consumers of stew is currently (and is projected for 3-5 years) being met by canned goods supplied by factories of low quality.
Under these conditions, the enterprise is focused on the supply of its high-quality product to the Russian Federation for 3-4 years. Prices in this segment of the Russian market are higher than those offered by the company, therefore, for the forecast period, sales of the company's products seem stable.
7. FINANCIAL PLAN.
The financial plan of the enterprise is drawn up based on the schedule for the phased commissioning of capacities (50%, 100% - see Operational work schedule - Table 4.2), and the accepted order of capital investments (see Table 3.2).
The financial plan (see Table 7.1) reflects the movement of cash flows during the investment period. The 3rd year is estimated based on the planned production volumes for the second year of the project (see Table 7.2).
Table 7.1
Financial plan
(thousand $)
2110cap .attachments working capital salesincomenet profit
January140150 0 0
February40150 0 0
March170150 0 0
April55300 0 0
May501400 0 0
June45330508.50
july03853005010
August043560010050
September010060010050
October010080013570
November010090015075
december0 0 90015075
2111
January0 0 90015075
February0 0 100017090
March0 0 1500240150
April0 0 1500240150
May0 0 1500240150
June0 0 1500240150
july0 0 1500240150
August0 0 1500240 150
September0 0 1500240 150
October0 0 1200200 120
november0 0 1200200 120
december0 0 1200200 120
total:5001665201503293.51905
It follows from the presented plan that by the end of 2111, the net profit from the production and sale of canned goods is comparable to investments in equipment and working capital, i.e. will be about half of the total investment. Based on 2110 - 2111, it is possible to plan income levelenterprises (taking into account inflation, etc.) for 2112, in the region 2680 - 2730 thousand dollars.
From 2112, production should reach a stable volume of 1200000 - 1300000 conv.. cans per month. At the same time, the level of fixed costs and costs for the development and promotion of products is somewhat reduced, which leads to an increase in the share of net profit to be distributed to the founders. By the end of 2112 net profit to be distributed will be at the level of 1650 - 1750 thousand dollars per year.
9. CONCLUSION
This business plan was developed in order to justify the timeliness and completeness of the return of loan funds and loan payments at the expense of profit from the production and sales activities of the enterprise - the initiator of the project.
A positive factor for the lender is the amount of own investments in the enterprise made before the start of this investment project, comparable to the amount of borrowed funds.
Ceteris paribus, the projected profitability of the type of activity under the project assumes a short period of accumulation of net profit sufficient to repay the loan and maintain a large margin of financial stability.
In general, the real payback period of the enterprise is the end of 2112.
* Calculations use average data for Russia
The purpose of the project is to organize an enterprise for the production of solid metal cans for packaging canned products. Location region - Astrakhan. The choice of location is due to the presence of several large fish canning plants and fish farms in Astrakhan and the region, which are considered as the main customers of the enterprise. Despite the present competition in the region, it is planned to provide a number of competitive advantages (the cost of the final product, a high degree of individualization of the can, high quality, etc.) that can ensure a stable demand for the enterprise.
For the organization of the enterprise, a rented production room is used; equipment is purchased. Only high quality raw materials are used. The staff is trained in production technology by the equipment supplier, the organization of sales and work with clients meets high quality standards.
The economic efficiency and investment attractiveness of the project are confirmed by the calculated integral indicators given in Table. 1 of this business plan.
Table 1. Integral performance indicators
The project involves the organization of a manufacturing enterprise on the territory of Astrakhan, in a rented premises. The company's products are solid metal cans used primarily for canned fish. However, if necessary, it can also be used for canned vegetables, etc. However, the main marketing orientation is the region's fish canning plants, which should account for up to 80% of the sales volume.
In the long term, the main goal of the enterprise is to gain a leading position in its region in this industry (TOP-3 enterprises). In the short term - the formation of a stable customer base, establishing relationships with key customers, ensuring stable sales volumes, in accordance with established financial plans.
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Since the main consumer of the company's products is the industry of processing and preserving fish and seafood, first of all, it is necessary to consider the current state of this industry. The main data on it are given in Fig. 1 (according to Rosstat data).
Figure 1. Main economic indicators according to OKVED 15.2 (processing and canning of fish and seafood), for Russia, 2011-2015, thousand rubles
As can be seen from the above graph, the indicators of the industry as a whole in Russia are growing; a particularly large increase occurs in the last two years, which can be associated with the trend of import substitution. Domestic enterprises are developing at a faster pace. This applies not only to revenue, but also to net profit.
Of course, this has a positive impact on the production of canning containers - cans. The dynamics of this industry is shown in Fig. 2.
Figure 2. Main economic indicators according to OKVED 28.72 (production of packaging from light metals), for Russia, 2011-2015
The official statistics of the industry according to OKVED 28.72, production of light metal packaging (includes the production of food cans, as well as metal lids and other closures), confirms the data on the stable growth of the industry. The main increase in indicators, as in the previous case, falls on the last two years. The industry, of course, can be called actively developing.
The company produces tin cans and lids, focusing on the needs of key customers - fish processing enterprises in the region. The product line development concept is focused on a five-year period and assumes the presence of 5 types of produced cans, 3 of which are universal, and 2 are unique and are produced directly for the customer. In the future, it is planned to expand the range and attract new customers.
For the production of products, high-quality tinplate is used - EZhK, according to GOST-13345-85, 0.22 mm thick. The inner coating is a food protective varnish resistant to sterilization, made in Germany. External coating - food varnishes, enamels and paints made in Germany. Banks are made according to GOST 5981-88. If the requirements of customers differ from the requirements of GOST, the products are manufactured according to more stringent requirements.
Table 2. Product range and variable costs
|
PRODUCT / SERVICE |
COSTS PER UNIT, rub. |
TRADING MARGIN, % |
UNIT COST, rub. |
|
|
Tin can, type 1 (No. 5) |
||||
|
Tin can, type 2 (No. 6) |
||||
|
Tin can, type 3 (No. 7) |
||||
|
Tin can, type 4 (unique) |
||||
|
Tin can, type 5 (unique) |
||||
|
Total: |
46 ₽ |
Differences from competitive products are, with other similar parameters, the high quality of the raw materials used (Karaganda tinplate), as well as the lower price of products due to a direct contract with the manufacturer of raw materials, which avoids the costs associated with the work of intermediaries.
The main customers of the company are enterprises of the industry associated with the production of canned fish. In Astrakhan and the Astrakhan region, there are two largest enterprises in this industry, as well as a number of fish farms. The production capacity of just one of them can reach 2 million cans per month. At the same time, the maximum production capacity of the project enterprise is 580,000 cans per month. As a rule, canned food manufacturers have their own canning lines, however, given the growth rate of the industry, at the moment they often feel the need for additional packaging capacity. The estimated need is about 0.7 million cans per month, with a subsequent increase in this number.
Products are sold directly from the manufacturer to the customer. The market is processed by sales representatives who are on the staff of the enterprise. Active sales are expected, building long-term partnerships with key customers. Considering that it is assumed that the production will be constantly loaded at a level of at least 90% - in order to fulfill the set financial indicators - it is assumed that there are alternative customers who have a need for the company's products. Canning factories specializing in canned vegetables, etc. can become such clients.
The use of active marketing promotion is not expected due to the narrow specialization of the enterprise and the general sales policy. There is no need to create your own website, since information about products can be placed in free catalogs included in the TOP-10 results for profile queries.
There are no direct competitors in the region. For the most part, 70% of manufacturers of canning products cover their needs on their own. The rest of the products are currently supplied from neighboring regions. The cost of cans at fish processing plants is about 15% lower than at the project enterprise; wholesale cost of supplied cans from neighboring regions is 15-20% higher than that of the project enterprise. For this reason, the unconditional competitive advantage with a lack of own production capacity is the price.
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Demand for the company's products does not have a pronounced seasonality. The company's customers experience a shortage of these products permanently. In order to achieve planned sales figures, it is necessary to build long-term partnerships with customers, for which complex work is carried out with all structural divisions of consumers: commercial, logistics and production. At the first stage, which takes about 6 months, trial batches are delivered, products are finalized in accordance with customer requirements. The achievement of planned indicators is planned for the 8th month of the project implementation.
Production equipment is purchased from a domestic manufacturer. The choice is due to a combination of affordable price and high quality. The manufacturer carries out delivery and commissioning of the line, as well as personnel training, which takes place within a month. During the training, production technology is developed in accordance with GOST-13345-85.
The production line consists of a number of machines that perform different jobs. Machine capacities vary, with the bottleneck being able to produce an average of 50 units per minute, which translates into a production capacity of 528,000 units per month.
Required production and storage area - 450 m 2 . The production facility is located on the territory of the industrial zone of Astrakhan. There are all required communications, including water supply, sewerage, heating, three-phase power supply. Access roads to the building allow for unhindered loading and unloading of vehicles with raw materials and finished products.
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Raw materials are purchased directly from the manufacturer - Karaganda Metallurgical Plant. Delivery is carried out by wagons on the terms of partial prepayment. Delivery time - 30 calendar days from the date of the first tranche of payment. From the railway station, raw materials are transported by rented transport to the warehouse of the enterprise, from where they are then sent to production. Finished products are stored in the finished product warehouse. Then it is transported to the customer by the company's own transport.
A detailed production plan is given in Table. 3.
Table 3. Planned production indicators
|
PRODUCT / SERVICE |
AVERAGE PLANNED SALES VOLUME, units/month |
PRICE PER UNIT, rub. |
REVENUE, rub. |
VARIABLE COSTS, rub. |
|
|
Tin can, type 1 |
|||||
|
Tin can, type 2 |
|||||
|
Tin can, type 3 |
|||||
|
Tin can, type 4 |
|||||
|
Tin can, type 5 |
|||||
|
Total: |
5 235 000 |
2 430 000 |
The management of the enterprise is carried out by the owner, acting as a director. For the successful implementation of activities, the owner has all the necessary qualities, knowledge and skills - knowledge and many years of practical experience in the field of enterprise management, knowledge in the field of labor legislation, accounting and tax accounting, etc.
Skilled production workers are required to maintain the production line. When selecting personnel, the focus is on having experience in a similar position.
The sales representative handles market processing, customer acquisition, and customer relationship maintenance. Requirements for sales representatives: experience in a similar position for at least 3 years, the presence of successfully implemented projects, responsibility and dedication, the presence of a personal car.
Table 4. Staffing and payroll
|
Job title |
Salary, rub. |
Quantity, pers. |
FOT, rub. |
|
|
Administrative |
||||
|
Accountant |
||||
|
Director |
||||
|
Industrial |
||||
|
line operator |
||||
|
Trade |
||||
|
Sales Representative |
||||
|
Specialist Sales |
||||
|
Auxiliary |
||||
|
Storekeeper |
||||
|
Driver |
||||
|
Total: |
RUB 251,000.00 |
|||
|
Social Security contributions: |
RUB 75,300.00 |
|||
|
Total with deductions: |
$326,300.00 |
|||
Figure 3. Organizational chart of the enterprise
The company has a five-day working week with an eight-hour working day.
The financial plan of the enterprise is drawn up for a period of 5 years. All costs of the enterprise are taken into account - fixed, variable, depreciation of equipment, calculated in a linear way (in the calculation, attributed to fixed costs), tax payments, etc.
Investment costs for the project amount to 11,177,000 rubles, of which 5,000,000 rubles are the entrepreneur's own funds. The rest is borrowed funds provided by the bank for a period of 36 months at 18% per annum, credit holidays are 3 months. The bulk of investment costs are for the purchase of a production line and a car; in addition, 2.0 million rubles. are allocated for the formation of working capital until the period of the enterprise's payback period. The investment costs of the enterprise are given in Table. 5.
Table 5. Investment costs of the project
|
NAME |
AMOUNT, rub. |
|
|
Real estate |
||
|
Warehouse and office equipment |
||
|
Equipment |
||
|
Equipment set |
||
|
Automobile |
||
|
working capital |
||
|
working capital |
||
|
Total: |
11 177 000 ₽ |
|
|
Own funds: |
RUB 5,000,000.00 |
|
|
Required borrowings: |
6 177 000 ₽ |
|
|
Bid: |
18,00% |
|
|
Term, months: |
||
Variable costs take into account the cost of raw materials used and electricity consumed in the production process. Variable costs per unit of production are given in Table. 2.
Fixed costs are given in Table. 6. The main item of fixed costs is the rent of the production premises, as well as the depreciation of fixed assets - the production line and the car.
Table 6. Fixed costs of the project
Based on a comparison of various options, a simplified taxation system with the object of taxation "income of the enterprise reduced by the amount of expenses" was chosen as the system of taxation of the enterprise, based on a comparison of various options. A detailed financial plan is given in Annex 1 to this business plan.
On the basis of the received financial plan, the effectiveness of the project was assessed. For this, integral performance indicators accepted in world practice are used. The payback period of the project, the change in the value of the enterprise over time, taking into account changes in the value of money, etc. are estimated. The integral indicators of the project are given in Table. 1 of this business plan.
To account for the time value of money, the discount rate used in the calculation of most indicators is used. For this project, it was chosen at the level of 7%, since the project does not involve the use of innovative technologies, the market has been formed, and the technology and products are known to the market.
The project payback period (PP) is 13 months and the discounted payback period (DPP) is 14 months. Net present value (NPV) - 60.9 million rubles, which significantly exceeds the investment costs of the project. The internal rate of return (IRR) is 8.01%, which is above the discount rate. Profitability Index (PI) - 5.45 > 1. All three indicators indicate high efficiency and investment attractiveness of the project.
Table 7. Break-even point in monetary and physical terms
Figure 4. Graph of break-even point versus sales volume
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For the successful implementation of the project, it is necessary to take into account all possible risks associated with it, and develop measures to prevent or eliminate their consequences. The main risks include the following.
1. Failure to fulfill sales plans, increasing the time to reach the breakeven point. This may be due to insufficient quality work of a sales representative, production and technological factors, the emergence of a competitor, a decrease in customer production and other factors. To neutralize this risk, the following measures should be taken:
Careful selection of a sales representative, a sufficient level of motivation;
Ensure attention to commissioning, technology development, training of production personnel;
Formation of a reserve stock of raw materials;
Formation of a reserve fund of funds to cover the deficit of working capital for a period of at least 3 months;
Maintaining constant contact with alternative clients, including those from other regions.
2. Increase in prices for raw materials, problems with supplies due to violation of obligations by the supplier of raw materials, problems with customs, etc. The following measures are envisaged:
Competent drawing up of a supply contract with penalties for non-compliance with obligations by the supplier;
Constant monitoring of the market and formation of a base of alternative suppliers of raw materials.
By providing for such negative scenarios, the enterprise will significantly increase efficiency and chances of achieving the planned indicators even in the event of a negative scenario.
Denis Miroshnichenko
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A business idea with the production of canned vegetables may seem unpromising at first glance. It is difficult to compete with such business sharks as Bonduelle, Baltimore, whose products fill the shelves of supermarkets and small shops. However, on closer examination of the idea, it turns out that this is not required at all. There is a free space in the canned food market, and the business can bring a decent profit.
The main advantage of the business is the lack of a market for agricultural products. Small farms, owners of private land will be happy to give the grown products at an affordable price. One has only to decide on the type of raw material. When concluding an agreement, you can discuss the scope of delivery in advance.
The competition is quite high. However, if you look at it, large companies produce products in large quantities only 4 months a year, during the rest of the period they supply lots of limited quantities. You can take advantage of the situation by offering your farm products to the market. In addition, at present, an increasing number of buyers prefer natural products, without GMOs, dyes, flavor enhancers and other chemicals. Even if this is not indicated on the label, it is not very hard to believe in their absence. There will be increased interest in “home-made” canned food.
Canned products are in great demand. This is confirmed by the long-standing habit of women to make preparations for the winter. However, for various reasons, not everyone is engaged in this process. The urban part of the population, for example, does not have such an opportunity, and someone simply prefers to buy a finished product. What to release?
Canned vegetables are of several types:
To achieve greater profits, bypass competitors, you can change the type of products produced throughout the year.
You can buy raw materials by concluding contracts with large farms, or owners of individual private lands. The question remains - where to store it. For potatoes, carrots, cabbage, beets, you will need a cellar, a basement. Onions are kept indoors. Beans - in fabric bags, closed containers. Vegetables such as peas, corn are considered seasonal. But you can store them in the freezer. Products frozen in summer will cost several times more in winter.
It is not necessary to invent special equipment for a mini-factory. The line for the implementation of the production of canned vegetables is sold ready-made. The cost is different, depending on the power, performance, configuration.
The line for the production of a variety of domestically produced canned vegetables includes:
The productivity of the equipment is 1100 cans with a capacity of 650 ml per 1 shift. The room must be at least 40 sq. m. To ensure operation at full capacity, 4 workers will be needed. The production line will cost from 2 million rubles. up to 5 million rubles
In advance, you should consider the nuances with the packaging in which the products will be produced - bags, glass jars, bottles, plastic cups, trays, tin containers.
The production of canned vegetables requires a room with a total area of at least 300 square meters. m. Such a territory is enough to accommodate production equipment, vegetable stocks of 500 kg per shift. This is a mini-factory where manual labor is actively used. The capacity of the production workshop is on average 1000 kg per hour. Given that most of the processes are automated.
The plant should consist of the following premises:
To ensure the full operation of the plant, there must be a fire and security alarm, a video surveillance system.
The shift of work provides about 12 people. With such a number of employees, production will reach the results of 80 tons per month.
The role of the head of the plant is assigned to the founder.
One of the most important issues is the search for a market. The most promising option is to create your own network. Homemade products can be sold on the market, offered to local restaurants, cafes. To increase competitiveness, you can come up with exquisite recipes for Slavic cuisine, oriental, etc.
It's not hard to guess - they are serious.
Staff. Each employee must have a sanitary book, duly filled out, with permission to work with vegetables. All of them are required to undergo a medical examination within the specified time frame. Personnel must work in special suits and gloves.
Workshop room. The location of the premises for the manufacture of canned food should be at least 500 m from the nearest residential building. The presence of sewerage, pipelines is mandatory. Free transport accessibility must be provided. Raw materials must be brought in, waste must be taken away. Walls and floors are recommended to be tiled. This way they are easier to wash. The production of canned vegetables involves disinfection every day.
Production of canned vegetables involves drawing up a business plan, carefully considering every little thing. You can calculate the costs and expected profit with a plan in hand. Without it, you can get average values that are taken from the analysis of the industry as a whole. The maximum sales volume can be traced from November to March. For a month, revenue can be from 700 thousand rubles. up to 3 million rubles Investments for the opening of the plant - within 15 million rubles. Payback period 3 years.
Entrepreneurship always comes with risks. They must be taken into account to the maximum when drawing up a business plan.
According to statistics, the volume of canned food for 2007-2011 increased by 12%. From 2012 to 2019, sales have grown by 4% annually. In general, the trend is favorable, the state is interested in the development of this product market.
