Earn money by ordering postcards without investment. Business plan for a company producing handmade greeting cards. Negative factors can be called

Making postcards self made- a business option that you can start with minimal initial capital and combine it with study, work, and raising a child. In addition, this is a way to make money from your own hobby. How to create your own business in the market of hand-made gift products?

Handmade cards: who is this business suitable for?

Making handmade cards is a pleasant and exciting hobby that allows you to create unique and impressive gifts for your family and friends. However, you can also earn good money on it, despite the fact that you can do business without leaving your home.

Unlike many other ways to earn money, making postcards is a profitable business option that is suitable for:

• Women who are in maternity leave.
• Schoolchildren and students.
• For pensioners.
• Working citizens who have several hours free from work and rest every day.

Anyone can master cardmaking or the art of creating exclusive, elegant, interesting cards: you can find many master classes online for mastering basic techniques. The master’s further activities are the result of the application of his imagination and creative streak.

What styles are used to make handmade cards?

For those who are just starting their first steps in the exciting path of creating handmade cards, it is important to know the basic cardmaking styles. This will allow them to find out in more detail the preferences of clients, and also not make mistakes in purchasing materials for profitable creativity.

Important point: Among the creators of handmade postcards, another style is known that skillfully combines elements of all the styles listed above - the Mix Media style.

What is needed to start a business producing handmade cards?

Before accepting the first orders for the production of postcards, a novice entrepreneur will have to acquire a solid set of tools and materials, including:

1. Colored and white paper, corrugated paper, cardboard.
2. Blanks for postcards (if you don’t have them, you can buy rolled cardboard and a cutter).
3. Simple and figured scissors, hole punches.
4. Decorations (beads, dried flowers, buttons, stickers, lace, braid, etc.).
5. Glue.
6. Threads.
7. Colored pencils, paints, felt-tip pens.
8. Stamps, embossing devices, etc.

Important point: On sale you can find ready-made kits for cardmaking. However, they are more expensive than purchasing all the materials for the card separately and therefore are completely impractical for mass production.

How much do handmade cards cost: cost calculation taking into account costs

Currently on the market the price of one handmade postcard averages 200-300 rubles.

Where does this cost come from:

• Firstly , the price of materials is taken into account - about 70-100 rubles can be spent on creating a postcard.
• Secondly , a colossal work of a master who often spends about 1-3 hours on one product.
• Thirdly , the use of equipment is depreciated - scissors become dull, ink runs out in the stamping machine, etc.

Therefore, in order to earn tangible profits from creating handmade cards, you need to:

1. Find a source of regular orders.
2. Organize wholesale purchases raw materials.

Otherwise, income will hardly cover production costs.

Ministry of Education and Science Russian Federation

State educational institution higher professional education

"Vyatka State Humanitarian University"

Faculty of Social Sciences and Humanities

Department of Publishing and Editing

BUSINESS PLAN

Organization of postcard production

Kirov

business plan postcard

1. MEMORANDUM OF CONFIDENTIALITY

INDUSTRY DESCRIPTION

CHARACTERISTICS OF THE ENTERPRISE

SELECTION OF ACTIVITY

MARKETING PLAN

PRODUCTION PLAN

ORGANIZATIONAL STRUCTURE

FINANCIAL PLAN AND BUDGET OF THE ENTERPRISE

RISK ANALYSIS

APPENDIX 1

1. MEMORANDUM OF CONFIDENTIALITY

This business plan is submitted for consideration on a confidential basis and cannot be used for copying or any other purposes, nor transferred to third parties. Those who become familiar with the business plan take responsibility and guarantee the non-distribution of the information contained in it. Information provided in this document, is a trade secret and the property of the authors of the business plan.

2. SUMMARY

This project created for the purpose of organizing production greeting cards, including individual ones, i.e. designed in advance for a specific person.

The production of postcards provides great opportunities for the creative potential of designers, so the advantage of postcards is their originality, even uniqueness.

Retail sales of postcards are planned using social networks for pre-orders and advertising.

Potential consumers are high school students, students and other buyers who need postcards. The goods we produce are affordable to most of the target audience. The price ranges from 15-40 rubles for simple postcards to 50-100 for individual postcards that are more complex in form and content.

The organizational and legal form of the enterprise is an individual entrepreneur and 1 hired worker, who have distributed everything among themselves labor functions. The work is done by them at home. The taxation system is simplified with a tax base of “income minus expenses.” Personnel requirements - higher education, high level of PC proficiency, computer layout and editing skills.

The retail price of one simple postcard is 15-40 rubles, individual - 100-150 rubles.

Costs for fixed assets will amount to 79,795.26 rubles. The total cost of organizing production will be 81,012.46 rubles. Maximum term production payback 1.9 years.

The product is promising for modernization, as well as for reorienting production to other printed products and for expanding the range.

3. INDUSTRY DESCRIPTION

Information about competitors:

There are enough companies and shops in Kirov that sell various postcards. Postcards are sold in the chain stores “Ulysses”, “Bumaga”, “Pero”, as well as in supermarkets, for example, “Globus”, “Semya”, flower shops. For example, “Felicia” sells individual postcards, but they only have external design, the internal remains empty. But mostly stores sell standard postcards.

We offer individual cards for each person. These are postcards such as postcard books, clamshells with three-dimensional elements, a standard version is possible, but with excellent internal content, focused on a specific person. Postcards are available in different formats.

We can provide a postcard layout and, at the client’s request, add changes and additions to almost ready-made option, which all you have to do is print it out.

The products are high quality. Each type of postcard is presented in 1-3 copies, so buyers will not be repeated and will be able to give unique congratulations to their loved ones.

Potential clients and their capabilities:

Potential consumers are high school students, students and other buyers who need postcards.

Our cards cover a wide range of holidays (Birthday, Angel's Day, Happy Wedding Day; New Year, February 23, March 8, Victory Day, September 1, Teacher's Day, etc.), and upon the buyer's request, we can make a postcard for any other holiday.

To get acquainted with our products, we have made several original postcards.

To study the requests of potential buyers, a survey was conducted. A sample questionnaire is presented in Appendix 1.

Mostly, buyers prefer to buy standard postcards at a price of 15 to 40 rubles, 1/4 of respondents can buy at a price of 50-100 rubles. In terms of internal content, buyers prefer postcards with text, but not always poetry; 1/5 of clients choose postcards without text content. Most potential clients buy postcards 1-2 times a year or according to their mood, 1/3 of buyers can purchase postcards 3-5 times a year.

The preferred average price for individual postcards is 50-100 rubles, but 1/3 of buyers are willing to buy a postcard for 101-150 rubles. The price depends on the printing design, internal content, number of pages and additional decorations.

Fixed assets:

Table 1. Fixed assets of the enterprise

Fixed assets Quantity, in units Price, in rubles 1. Equipment1.1. Computer with Pentium 4 processor (+ accessories) 1366961.2. Printer Canon iX7000 (+CISS+Photo ink set (6*130 ml))115127 + 1749 + 1194 = 18070 1.3. Booklet Maker GMP WireMac1174431.4. Roller cutter RC 260116071.5. Bookbinder OPUS Bingo13055.52. Software2.1. Microsoft Windows XP Professional 112002.2. InDesign CS5.5 Master Collection1953,072.4. Corel Draw GRAPHICS Suite X31770.69Total:RUB 79,795.26

Raw material base:

1.Matte paper Privision A4, 120 gr., 100 l. (economy packaging) - 160 rub.

2.Matte paper Privision A4, 170 gr., 50 l. - 135 rub.

.Matte paper Privision 10x15, 180 g., 50 l. - 35 rub.

.Matte paper Privision A4, 230 gr., 50 l. - 160 rub.

.Glossy paper Privision A4, 120 g., 50 l. - 180 rub.

.Glossy paper Privision A4, 170 g., 50 l. (economical packaging) - 255 rub.

.Glossy paper Privision A4, 230 g., 20 l. - 120 rub.

Paper can be bought at the store on the street. Engelsa, 40, TC "Preobrazhensky Passage" (right wing) "Retail and small-wholesale department RDM-Privision - Kirov, Service center RDM". Official website of the company: #"justify">Paper flowers (1 package) - 139 rub.

Satin ribbon (narrow, 1m) - 1.2 rub.

Beads (1 package) - 20 rub.

Colorless PVA glue - 12 rubles.

Accessories can be purchased at the Igolochka store on the street. K. Marx, 42.

Costs for raw materials: 1217.2 rubles.

Total costs: 81,012.46 rubles.

Balance: RUB 35,987.54

4. CHARACTERISTICS OF THE ENTERPRISE

The organizational and legal form for our enterprise is an individual entrepreneur (IP). This form has a number of advantages and disadvantages.

Advantages DisadvantagesSimplicity of the registration and liquidation process. Compared to registering a company, registering an individual entrepreneur is a more cost-effective procedure. Because when registering an individual entrepreneur, the state duty is 800 rubles, and when liquidating an individual entrepreneur it is only 160 rubles. At the same time, there is no need to form authorized capital and drawing up constituent documents. The individual entrepreneur is liable for his obligations with all the property belonging to him. The exception is property that, in accordance with the law, cannot be foreclosed on. However, foreclosure on this property can only be carried out in court. IP is a full-fledged business entity. An individual entrepreneur can carry out any types of economic activity not prohibited by law. The rules of the Civil Code of the Russian Federation, which regulate the activities of individual entrepreneurs, apply to the activities of individual entrepreneurs. legal entities, being commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship. Simplicity of accounting and reporting. An individual entrepreneur does not keep accounting records, which significantly reduces the cost of a permanent accountant. An individual entrepreneur must only take into account the indicators necessary for the correct calculation and payment of taxes to the budgets of the Russian Federation. Legal minimization of taxation. At making the right choice The tax system of an individual entrepreneur can make the payment of taxes minimal, which can become more profitable even compared to working as an employee. In this case, an individual entrepreneur can combine the status of an individual entrepreneur and an employee.

The benefits for our chosen area prevail. We considered this organizational and legal form to be the most acceptable for starting activities, since it is initially intended small production with a small staff.

According to current legislation State registration of individual entrepreneurs is permitted to any legally capable and adult citizen of the Russian Federation. These two conditions are met, therefore, let us turn to the procedure for registering individual entrepreneurs.

In accordance with paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity only from the moment state registration as individual entrepreneur.

Thus, prerequisite To obtain the status of an individual entrepreneur is his state registration. Registration of individual entrepreneurs is carried out on the basis Federal Law dated 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.

A package of documents is submitted to the tax authority at the place of residence - a notarized application in form P21001, a copy of an identity document, a receipt for payment of the state duty (it amounts to 800 rubles). At the same time, it is recommended to apply for the use of the simplified taxation system (STS), which is relevant for our future activities.

Step-by-step instructions for registering an individual entrepreneur:

step. We take the application form for registration. It can be obtained at tax office or download.

step. Let's fill out the application. First, it is advisable to familiarize yourself with the sample documents for individual entrepreneur registration; this will help to avoid mistakes when filling out the application. It must be remembered that any erasures or corrections are prohibited in the documents for registration of individual entrepreneurs; the information must be complete and accurate.

step. We certify the application by a notary. The tax office accepts only certified applications.

step. We fill out an application for the transition to a simplified taxation system (STS). The form can be obtained from the tax office.

step. We fill out a receipt for payment of the state duty (800 rubles) and pay for it.

step. Registration with the tax authority at the place of permanent registration. You can submit documents for individual entrepreneur registration yourself or by sending registered letter Russian Post

step. Obtaining a certificate of registration from the tax office. This must be done in person. After this, you will be registered with the statistical authorities, and you will receive a corresponding notification by mail.

Now let's turn to the problem of taxation.

As a small business, we have chosen a simplified taxation system.

The simplified taxation system (STS) is one of four special tax regimes operating in accordance with the legislation of the Russian Federation (clause 2 of Article 18 of the Tax Code of the Russian Federation).

The use of the simplified taxation system is voluntary. Thus, an individual entrepreneur is free to decide on the application of a simplified taxation system and the choice of an object of taxation.

The use of a simplified taxation system by individual entrepreneurs provides for the payment of a single tax and exemption from the obligation to pay:

1.VAT, with the exception of VAT payable when importing goods into customs territory RF;

2.income tax individuals(in relation to income received from entrepreneurial activity);

.property tax for individuals (in relation to property used for business activities);

An entrepreneur independently chooses how to pay a single tax when applying a simplified taxation system: 6% on income, that is, on turnover or on revenue (the object of taxation is income); or 15% of the difference between income and expenses, that is, of profit, but not less than 1% of turnover per year.

Since printing services are associated with large expenses, it is advisable to choose the option in which a single tax is paid on the difference between income and expenses.

The simplified tax system provides that individual entrepreneurs pay taxes as follows:

· “salary” taxes for individual entrepreneurs are paid monthly;

· IP taxes are paid quarterly to the simplified tax system;

· A fixed fee is paid until December 31st.

In 2011, the fixed payment to the Pension Fund for individual entrepreneurs (paid once a year, until December 31) was 13,509.60 rubles, FFOMS - 1,610.76 rubles, TFOMS - 1,039.20 rubles. Total amount: 16159.56 rubles.

Individual entrepreneur as an employer transfers the following deductions for the employee (base - wages): 20% PF insurance part, 6% PF savings part, 3.1% FFOMS, 2% TFOMS, 2.9% FSS, OSS. Personal income tax - 13% (withheld from employees’ salaries). This issue is discussed in more detail in financially enterprises.

Thus, our enterprise is the activity of an individual entrepreneur with hired workers (1 hired worker). Activities will be carried out at home, as necessary production equipment and a small staff allow this, which will help avoid the cost of renting a special room.

5. CHOICE OF ACTIVITY

Product - greeting card printing products, postcard. This product satisfies aesthetic needs, as well as the need to receive and show attention (congratulate with a postcard). A postcard remains a popular way of congratulations to this day; it is often attached to a gift or replaces a gift and then serves as a sign of attention to a close or distant person. Creating custom cards or even custom ones made to order for a specific person is an expression of a general trend modern market, where targeting a specific product to a specific consumer is encouraged.

In order to find out the preferences of potential buyers, we conducted a survey, as a result of which it turned out that the majority of respondents give cards to their friends and relatives, usually doing this 1-5 times a year (to congratulate one person). Preference is given to both postcards with and without congratulatory text, which must be taken into account when manufacturing products. The majority of respondents buy themed postcards, with the desired price for one regular postcard ranging from 15 to 40 rubles, and for an individual postcard from 50 to 100 rubles.

The demand for postcards is elastic, significantly dependent on price. The greatest demand is expected on the eve of the holidays, for which it is advisable to produce themed cards.

The goods are sold by retail sales in small retail outlets(for example, kiosks, bookstores) in the city of Kirov. Individual cards are created upon pre-order using social networks.

The advantage of postcards is that they great potential for development: you can attract customers by selecting images and texts, combining them in various ways, etc. If we are talking about individual postcards, then their advantage lies in their focus on a specific person, and this is always more pleasant than receiving a standard, mass postcards.

The possibilities for upgrading the product are quite wide. As the material base of production improves, the printing of postcards can be improved and their shape made more complex. In addition, the product is promising for reorienting production to other types of goods: calendars, color photos, booklets, business cards and other small printed products.

6. MARKETING PLAN

The replicated products will be produced by ordering, for example, on social networks, where photographs of postcards and contact information. But we will also provide finished printed products in 1-3 copies (each type of postcard) and a ready-made postcard layout, which can be modified at the client’s request and printed immediately.

It is also possible to attract the attention of potential customers through a publicity stunt such as rumors.

7. PRODUCTION PLAN

Required equipment:

1. Computer.
2. Printer.
3. Cutter (or bookmaker, or bookbinder).
4. Editorial and graphic programs.

Type of raw materials and materials:

1. The paper is matte or glossy.
2. If necessary, accessories (beads, paper flowers, voluminous stickers).
3. PVA glue.
4. Printer ink.

Description of product manufacturing technology:

1.Determining the postcard format and searching for a backing (if needed).

2.Select a background or background color.

.Selecting fonts for text.

.External design (text, font size, font color, size, style).

.Interior design(text, if needed; font size, color, size, style; insertion of additional illustrations).

.Translation into pdf or jpeg format.

.Seal.

.Folding and trimming (if necessary).

.Additional decoration with fittings (if necessary).

Time to complete each operation:

1. Determining the postcard format and searching for the backing - 1-2 hours.
2. Selecting a background or background color - 20-30 min.
3. Selecting fonts for text - 30-40 min.
4. External design - up to 1 hour.
5. Interior decoration - 1-4 hours. Depends on the number of pages in the postcard, if 4 pages - 1-1.5 hours, 10 pages (postcard book) - 4 hours.
6. Translation into various formats - 30 sec.
7. Printing - 5-7 min.
8. Folding and trimming - 5 min.
9. Additional decorations with fittings - up to 30 minutes.

Total time: 4 hours 30 minutes. - minimum, 8 hours 22 minutes - maximum.

Total costs for the entire operation and the entire product:

Total costs (per month) =

The cost of materials is 2250.35 rubles. per month (fixed assets and raw material base) +

Electricity (minimum 531.48 rub./month, maximum 1015.99 rub./month) +

Work on a postcard (50 rubles for 1 ordinary postcard (7x50=350 rubles), 100 rubles for 1 individual postcard (1x100=100 rubles)) =

Minimum (regular postcard): RUB 3,131.83.

Maximum (regular postcard): RUB 3,616.34.

Minimum (individual postcard): RUB 2881.83.

Maximum (individual postcard): RUB 3,366.34.

Minimum postcards per month: ordinary (7 x 30 = 210 pcs.) + individual (1 x 30 = 30 pcs.) = 240 pcs.

Cost of 1 postcard:

Table 2. Cost of postcards

Type of postcardCost price, rub.MinimumMaximumOrdinary13.0515.07Individual96.06112.21

Cost of 1 postcard (ordinary) = all costs / number of postcards per month = 3131.83 / 240 = 13.05 rubles; 3616.34 / 240 = 15.07 rubles.

Cost of 1 postcard (individual) = 2881.83 / 30 = 96.06 rubles; 3366.34 / 30 = 112.21 rubles.

Thus, the selling prices of postcards will be the same as we planned them. Standard postcards cost from 15 to 40 rubles, the price of individual postcards ranges from 100 to 150 rubles.

Depreciation charges:

Pay back the production of postcards in 3 years.

Costs of 81,012.46 rubles. (equipment, raw materials, fittings).

46 / 36 months = 2250.35 rub.

35 / 30 days = 75.01 rub.

On the day of the postcard you need to make 75.01 rubles. (preferably 105-150-300 rubles) to pay for equipment, fittings, and raw materials. You need to make at least 1-2 individual postcards per day (150-300 rubles) or up to 7 postcards at a price of 15 rubles. (105 rub.).

1. Bakulina Elena Sergeevna.

Art director, editor.

1. Churina Oksana Nikolaevna.

Editor.

There are two in the company full-time employees, who divided among themselves all the necessary positions.

Table 3. Staffing

Positions Number of workers placesPayment - piecework, rub.Art director1Editor2

Freelance worker - accountant who is invited at the end of the month. Having previously concluded a contract for the provision accounting services. The one-time payment upon completion of the work is 6,000 rubles.

The art director is also appointed as the general director of our company. On general director Responsible for organizing all the activities of the company. He carries out economic and financial activities, develops regulations, job descriptions, accounting and control systems, is responsible for the safety of material assets, selection and placement of personnel, compliance with labor legislation, orders and instructions of higher organizations. In this regard, the general director has the right to encourage employees, impose disciplinary action. Working day - 5 days a week for 8 hours.

The editor carries out computer layout, technical editing (choice of font, size, typeface, style, etc.), design, layout and illustration of the publication (postcards). She also searches for clients. Hired as an art director (general director). Working day - 5 days a week for 8 hours.

The accountant carries out accounting in accordance with current legislation, monitors the deadlines for paying taxes, financial condition companies. Invited to work as an art director (general director). Working day - 1 time at the end of the month depending on the volume of work.

The work of employees is based on the implementation of relevant job descriptions.

Principles of remuneration:

All employees of the company work on the principle of piecework wages. Possible processing are paid separately according to the Labor Code of the Russian Federation.

Job Descriptions:

Editor

Job responsibilities

Editor:

1. Leads the development of projects, long-term and annual thematic plans for the publication of postcards and editorial and schedules production processes publications

2. Communicates with clients to assist them in choosing a postcard.

3.Accepts orders for the publication of postcards.

4. Develops projects for artistic and technical design of postcards.

5. Determines the quality of incoming materials and in case of non-compliance technical requirements returns to the supplier for exchange.

6. Implements measures aimed at reducing the production time of postcards, economical spending of funds when publishing postcards, and improving the quality of printing.

The editor has the right:

2.1. Get acquainted with the draft decisions of the art director (general director) relating to his activities.

2.2.Submit proposals for improvement of the company’s activities and work process for consideration by the head of the company.

3. Demand that the head of the company provide assistance in fulfilling his job responsibilities and right.

Responsibility

1.The editor is responsible:

for failure to perform (improper performance) of their official duties provided for by this job description, within the limits defined labor legislation Russian Federation.

for offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal and civil legislation of the Russian Federation.

for causing material damage- within the limits determined by the labor and civil legislation of the Russian Federation.

2.The editor is personally responsible for the materials and illustrations placed in the postcards.

Art director

1.Job responsibilities

Art director

1.1.Carries out the economic and financial activities of the company.

1.2.Develops regulations, job descriptions, accounting and control systems.

3.Knows the principles of organizing art events and advertising campaigns.

4.Develops original layouts of postcards.

5.Carries out pre-press preparation of original layouts in accordance with the technological requirements of printing production.

6.Studying the requirements of customers for designed postcards, the technical capabilities of the organization for their production.

2.Rights

The art director has the right:

2.1.Involve all specialists in solving the tasks assigned to him.

2.2.Within the allocated budget, independently purchase the necessary literature and specialized software.

3.Encourage employees and impose disciplinary sanctions.

3.Responsibility

The art director is responsible for:

1.Safety of material assets.

2. Selection and placement of personnel.

3. Compliance with labor legislation, orders and instructions of higher organizations.

4.Quality of implementation creative idea, its ethical, semantic load, for the influence of the creative side of advertising on the consumer.

Accountant

Job responsibilities

Accountant

1.1.Carries out accounting in accordance with current legislation.

1.2.Monitors tax payment deadlines and the financial condition of the company.

2.Rights

The accountant has the right:

2.1.Get acquainted with the decisions of the enterprise management regarding its activities.

2.2.Receive information and documents from the head of the company on issues within his competence.

3.Responsibility

The accountant is responsible for:

3.1.Failure to perform (improper performance) of one’s job duties as provided for in this job description, within the limits determined by the labor legislation of the Russian Federation.

3.2.For offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal and civil legislation of the Russian Federation.

3.For causing material damage - within the limits determined by labor, criminal and civil legislation of the Russian Federation.

9. FINANCIAL PLAN AND BUDGET OF THE ENTERPRISE

There are no sources of funding because initial capital enough to start the project.

Product payback period = ( total costs+ salary + PFR + FFOMS + TFOMS + FSS + tax on UNS) / profit.

Total contributions for individual entrepreneurs (PFR, FFOMS, TFOMS) = 16159.56 rubles. ( fixed amount) for 1 year.

Contributions per 1 employee (PFR, FFOMS, TFOMS) = this is 34% of the salary.

Deductions per 1 employee are shown in brackets.

Salary for ordinary postcards (minimum) = 13.05x240 = 3132 rubles. (RUB 1,064.88).

Salary for ordinary postcards (maximum) = 15.07x240 = 3616.8 rubles. (RUB 1,229.71)

Salary for individual postcards (minimum) = 96.06x30 = 2881.8 rubles. (979.81 rub.).

Salary for individual postcards (maximum) = 112.21x30 = 3366.3 rubles. (RUB 1,144.54).

Deductions for 1 employee (not individual entrepreneur) will be given in average form, since each of the employees can perform various jobs(make different cards, not just a specific type).

Minimum payback period for goods (postcards):

Expenses = depreciation (81012.46) + salary (accountant 72000 + 1st employee 37584 + 2nd employee 34581.6) + el./en. (6377.76) + work on postcards (4200 + 2400) + deductions for individual entrepreneurs (16159.56) + deductions for the 1st employee (1022.34) + Social Insurance Fund (174.4) = 255512.12 rubles.

Income - expenses = 145800 - 255512.12 = - 109712.12 rub.

Then we get 255512.12 + 1458 = 256970.12 rubles. expenses (expenses per day 713.81 rub.)

Minimum payback period = expenses / profit = 256970.12 / 145800 = 1.8 years.

Thus, we need at least 1.8 years to recoup the production of postcards and start making a profit.

Maximum payback period for goods (postcards):

Digital data is given for 1 year.

Expenses = depreciation (81012.46) + salary (accountant 72000 + 1st employee 43401.6 + 2nd employee 40395.6) + el./en. (12191.88) + work on postcards (4200 + 2400) + deductions for individual entrepreneurs (16159.56) + deductions for 1st employee (3491.55) + Social Insurance Fund (174.4) = 275427.05 rubles.

Income = 145800 rub. (sales of postcards, 105 (7 ordinary) + 300 (2 individual) = 405 rubles per day, 405x30 = 12,150 rubles per month).

Income - expenses = 145800 - 275427.05 = - 128427.05 rub.

The income is negative, so we pay 1% of the amount of income = 145800x0.01 = 1458 rubles.

Then we get 275427.05 + 1458 = 276885.05 rubles. expenses (expenses per day 769.12 rub.)

Minimum payback period = expenses / profit = 276885.05 / 145800 = 1.9 years.

Thus, we need a maximum of 1.9 years to recoup the production of postcards and start making a profit.

10. RISK ANALYSIS

The following risks are possible at our enterprise:

1. Equipment failure.
2. Employee illness.
3. Problem with the supply/purchase of materials (mainly paper).

In the event of equipment failure:

ñ It’s worth knowing the repair services that can repair the equipment;

ñ find out where we can do the work we need (printing, binding, binding, trimming, etc.);

ñ purchase supported (cheaper equipment) in case of failure.

In case of employee illness:

ñ take on part of the work yourself (while increasing the length of the working day and payment for services);

ñ hire temporary worker who understands the specifics of the work;

ñ have a so-called a freelancer who comes in as needed.

In case of a problem with the supply/purchase of materials:

ñ find out several points of distribution of goods so that you can purchase from different places, if necessary;

ñ make a pre-order through the online store when it is already possible to predict that there will not be enough materials (for example, in the middle of the month, so that by the end of the month we already have the materials).

11. APPENDIX 1

Questionnaire to identify requests from potential buyers

Do you give postcards to your friends and family?

a) yes; b) no

How often do you buy postcards for one person:

a) 1-2 times a year; b) 3-5 times a year; c) more than 5; d) according to my mood.

Do you prefer cards with or without text?

a) with text; b) without text

Do you more often buy themed cards (March 8, D.R., etc.) or neutral ones (“Congratulations”)?

a) thematic; b) neutral

Who is the business of creating postcards suitable for? What do you need, where to start and who to offer handmade cards to? Find out this and even more here.

Congratulations on your anniversary, Christmas, say hello, cheer up, ask for forgiveness, express your feelings - all this and even more can be done with the help of the simplest card. For this and a number of other reasons, the business idea of ​​​​creating postcards is one of the most relevant and in demand today.

Moreover, you don’t have to open an entire printing shop, and you can create your product while sitting at home, combining it with other activities or work.

“Hand Made” or Made with love...

Recently, handmade goods have become extremely popular. And there is a simple explanation for this:

• Firstly, there is a chance to purchase an exclusive product.
• Secondly, you can easily implement the most cherished dreams the person to whom the card is intended.
• Thirdly, by presenting an exclusive gift, you emphasize the importance and respect for the recipient.
• Fourthly, you can choose a postcard made from natural and environmentally friendly material.
• Fifthly, a personal approach to each customer.

In addition to the points described above, the business of creating postcards is notable for the fact that the pricing policy is accessible to absolutely every client. On average, the cost of a postcard created varies from 50 to 2500 rubles.

Who is this type of business suitable for?

An excellent business idea for women on maternity leave and housewives. It can also be done by creative, imaginative and extraordinary individuals. In a word, the more original and interesting your idea is, the greater your chances of successful business development.

However, be prepared for the same type and monotony if in the future you receive a large order for one type of work. You must also have at least 5-8 hours a week.

What do you need to start a postcard business?

At first, you will need to purchase materials for creating and decorating cards - scrap paper, ribbons, lace, flowers, polymer clay, stones and other other elements for decoration.

On average, at first, 3000-6000 rubles will be enough for you to purchase primary material and create a portfolio.

Where can I sell finished postcards?

The most suitable and accessible sales channel is the Internet, here groups, forums, websites will help you, social media and blogs.

Take an active part in fairs, exhibitions and other events, especially in preparation for weddings.

You can also negotiate partnerships with flower, wedding and other salons. They will offer your product to their customers for a certain percentage.

How much can you earn by creating postcards?

At the first stage, your main goal is to create a portfolio, thanks to which clients will immediately see your work and choose it.

So, the average cost of a handmade postcard is $7-15. Let's make a calculation based on the minimum cost of $7.

The cost of material and decor is $3.

Let's say you sell 100 postcards a month.

So, we get the following result from one type of postcard per month:

Income per month from one postcard: 7*100=700$

Costs for material and decor: 3*100*300$

Total profit from one postcard per month: 700-300=400$

And this is far from the limit, but profit from just one type of postcard. Increase your assortment, look for new sales channels and you will receive a solid income!

Even 100 years ago, when telephone communications and social networks did not exist, the only way communications and notifications were handwritten letters. Nowadays, every person can send messages of varying content and size every day at any time of day and place in the world via email, but this has not forced some people to completely abandon paper correspondence.

"How nice it would be to receive beautiful postcard with warm words...", the Portuguese Paulo Magalhesa once thought and created a postcrossing project that provides an opportunity for millions of people with different countries world to communicate and exchange postcards.

The creative movement arose in 2005 under the influence of bookcrossing - a social movement whose goal is the free exchange of books, which, after reading by their owners, can be left in a cafe, in a park, at a train station and bridge, etc. Over the 12 years of its existence, 676,000 people from 208 countries have become postcrossers. During the same time, more than 40,000,000 postcards were sent.

The success can be explained by the simplicity and accessibility of the project. To become a postcrosser, you first need to register on the official website. To do this, you must indicate not only your name, email and password, but also all the necessary email data.

Before sending your first postcard, you need to write at least 5 messages, which verifies your account real person. The site determines addressees randomly, so when sending a postcard, the recipient does not even know who. When the card reaches its destination, its owner registers receipt, and the sender is sure that someone received it.

There are other ways of sharing, where several people join in the process or the postcard travels around the world many times. The most active participating countries are Russia, China, USA, Germany, the Netherlands, Poland, Belarus, Ukraine, Finland, and the Czech Republic.

The largest number of postcards were sent from Germany, Russia, the USA, the Netherlands and China. Thus, the popularity of postcards has increased, and they have become a sought-after product in many countries around the world.

Postcrossing is a creative activity that gives a special experience, but it can also become profitable business, outgrown from a hobby. This movement turned out to be interesting and exciting not only for amateurs, but also for professionals - philocartists who collect a variety of postcards. They collect both exclusive old and original new postcards.

This business niche remains unknown to many novice entrepreneurs, who have no idea how much money an active postcrosser can spend per month on purchasing postcards. Such people can become regular customers a company that produces unique postcards in small editions.

Target audience and business development options

The business of producing postal and greeting cards can be developed in three directions, which depends on target audience And starting capital. The first option – opening your own printing house – is the most labor-intensive and costly option. Implement such a project for less than 2,500,000 rubles even in small town It won’t work, since most of the budget will be spent on purchasing expensive and high-quality equipment.

You will also need a room of impressive size where you can place the equipment. A lot of time and effort will also be spent on finding highly qualified workers, of whom at least 50 people will be needed in order to put the production of postcards on stream and not incur additional losses.

Basic expenses are covered by profits in 1-2 years, but during this time the company may already go bankrupt. Of course, it is much easier to make money on postcrossing if you have your own printing house, since then you can set your own quality standards, control the supply of raw materials and avoid losses due to the fault of another enterprise.

People of different ages can come to the printing house to purchase a postcard. social status, therefore this business development option covers a wide range of target audiences.

Attention! If you can buy a postcard in a store for 15 rubles, then its cost is approximately 8 rubles, and if it was printed in a personal printing house, then the price drops to 5 rubles per piece.

Opening an online store

The second direction for the postcrossing business is opening an online store. This method is simpler and less troublesome; it is suitable for beginning entrepreneurs who do not have large financial investments or they don’t understand printing standards, so they would like to simply sell products that have already been created by someone.

In the future, the online store can expand its scope of activity and not only sell postcards, but also look for original artists and create layouts postcards and send them to print.

An online store can be managed by one person, who will create the website himself, but in the future, with an increase in sales volume and the development of the company, it will be necessary to expand the staff.

Ideally, an online greeting card store needs 6 people to thrive:

• a programmer who will create an electronic resource, support and modernize it;
• an artist who will produce ideas for unique postcard designs;
• a copywriter who will write about store news, create product descriptions, etc.;
• a translator who adapts website content for buyers from other countries;
• an accountant who will professionally maintain the necessary documentation;
• content manager who will administer the store’s pages on social networks.

Selecting qualified and experienced personnel, as well as providing an original assortment, are the main stages on which the success of a postcard store depends. As a rule, people aged 18 to 35 make purchases via the Internet because they are not suspicious of electronic resources just like the older generations.

Work to order

The third business option at postcrossing is the search for rare postcards to order for philocartists. This area of ​​business requires not only a lot of time and acquaintances in certain circles, but also the ability to distinguish fakes from originals.

You need to be an expert to engage in such an industry. Those who are not knowledgeable about vintage postcards can work for collectors of modern postcards. They “hunt” for exclusive postcards, which are produced in small editions (100-200 pieces). Competition in this segment is insignificant, and the costs of finding and selling postcards are low.

Legal subtleties

Beginning entrepreneurs most often choose the second option for developing a postcrossing business, namely creating an online store, since, in addition to the above advantages, it is also easy to register legally. First you need to register as an individual entrepreneur.

There are four ways to do this:

• self-registration, after paying a state fee of 800 rubles;
• registration via mail is a lengthy process, but mandatory if the business is opened in a city other than the one where the entrepreneur is registered;
• registration via law firm– an expensive pleasure that allows you to save your time and nerves;
• registration of individual entrepreneurs by power of attorney.

The last three options relieve the novice businessman of the obligation to collect necessary documents, but knowing the list of required papers, everyone can easily do this themselves.

To register an individual entrepreneur you will need:

• a copy of all completed passport pages
• receipt of payment of state duty;
• application for transition to a simplified taxation system;
• application for state registration of an individual as an individual entrepreneur.

For ease of reference accounting the owner of an online store can sell postcards, receive a profit for it and pay taxes according to a simplified system or a general one (STS or OSN).

You can also work according to UTII (taxation system individual species entrepreneurial activity), if payment for goods occurs at the point of delivery, and not on the website. This form of interaction with the buyer falls under the definition of retail trade under Art. 346.27 Tax Code of the Russian Federation.

Taxes

The simplified tax system is best suited if the company has a small number of employees. With the simplified tax system, the amounts of taxes paid will be significantly less than with the simplified tax system, and reporting is simplified, so small and medium business chooses the simplified tax system.

Under the simplified tax system, there are two rates for taxes: 6% deducted from income, or 15% from “income minus expenses.” Rates are selected individually.

The first option is convenient if the costs of running a business are significant less income, and the entrepreneur does not want such information to pass through tax service. For trading, a more acceptable rate is considered to be 15%, which must be paid to the individual entrepreneur, after deducting the amount of expenses from income. In this case, documentary recording of all expenses is mandatory.

If an entrepreneur chooses the simplified tax system, he needs to submit an application in two copies within 30 days after registration, and ideally during it. You can draw up such a document by filling out form No. 26.2-1 (KND 1150001) manually or free of charge on a special electronic resource.

Important! The transition to the simplified tax system can only be carried out at the beginning of the calendar year. If you are late, then throughout the current year the entrepreneur will have to maintain complex accounting and pay large amounts of taxes.

To register a business, you must indicate the OKVED code, which more precisely defines the scope of activity of the new enterprise. You can specify several of them so that in the future there will be an opportunity to expand the scope of your business without financial and time losses on re-registration of documents. The universal code for all online stores is 52.61.2 " Retail carried out directly using television, radio, telephone and the Internet.”

In addition to this, you can indicate in the papers:

• 52.6 Retail trade outside stores;
• 52.61 Retail trade by order;
• 52.61.1 Retail postal (parcel) trade;
• 52.63 Other retail trade outside stores;
• 72.6 Other activities related to the use of computer technology and information technology.

If the assortment of an online store consists not only of postcards, but also of related products, then the entrepreneur needs to indicate other OKVED codes:

• 52.47.3 Retail trade of stationery and stationery;
• 52.48.36 Retail trade in philatelic and numismatic goods;
• 64.11.14 Other postal activities.

To produce postcards that you later plan to sell, the following codes are suitable:

• 21.23 Production of stationery and paper products;
• 22.15 Other types of publishing activities;
• 22.22 Printing activities, not included in other groups.

Postcrossing business promotion

It is easy to tell potential buyers about a company that produces unique postcards and sells them, since the advertised product is simple and understandable, attracts attention with its originality and can interest even those who are not post-crossers.

The best way to promote handmade products is social networks and contextual advertising in search engines.

We promote on social networks

To photograph a product in style, to tell an interesting story about it, to organize a promotion or giveaway, to invite a respected blogger to recommend it to their subscribers - these are free opportunities on Instagram, Telegram, Facebook and Vkontakte, with which you can short terms tell a large number people about manufactured and sold products.

Those who search on Google or Yandex about how and where to buy unique postcards or other products for postcrossing will definitely become your customers if you use the services contextual advertising. A person in the background on various sites will be asked to go to the site of your online store and get acquainted with the assortment. This fashionable and convenient way of promotion does not require much time or money.

Stores

When the company becomes recognizable at the city level, local bookstores and stationery stores will gladly accept the original product for sale. You can talk about unique postcards at specialized fairs of handmade products. They are regularly held in almost every city, or at exhibitions dedicated to public holidays.

Instead of a conclusion

In order to finally decide whether it is worth running a postcrossing business, how profitable it is, and whether it is difficult to achieve success, it is enough to weigh all the pros and cons.

The advantages of creating a business selling postcards for a novice entrepreneur include:

• low cost of goods;
• its relevance among postcrossers and phylocartists;
• demand exceeding supply;
• simplicity legal registration business;
• the opportunity to advertise a company in a short time;
• low initial investment;
• a hobby that has grown into a business;
• work from home;
• low level of risks;
• the opportunity to realize your own creative aspirations.

Negative factors can be called:

• long-term payback;
• low income;
• narrow segment of the target audience;
• the difficulty of creating unique postcards;
• cooperation with third-party printing houses that do not always comply with the terms of the contract;
• the difficulty of selecting an artist whose style will glorify the enterprise;
• the need to constantly replenish the assortment and make it original;
• the uncertainty of predicting demand for a certain type of postcard;
• some seasonality of the product.

The disadvantages of a postcrossing business are not so significant and can only discourage an entrepreneur who places too high hopes on this area and primarily wants to make money, and not create something unique and beautiful.

) draw, why not translate your creativity into additional finances. Moreover, the sales market for designers and illustrators is not limited by geographical location. You can sell your digital goods (drawings, illustrations) or do custom work all over the world. On the international market, for example, the price for illustrations and designs is much higher than in Russia.

If you are a beginner illustrator, you don’t need to rush headlong into the deep end and leave your main job in the hope that now you will start drawing and your illustrations will sell like hot cakes. Start small - just do something every day to promote your creativity. Draw every day for at least half an hour, engage in self-development, study, look for inspiration in the world around you. And gradually, you will have the opportunity to leave your main job and completely switch to freelancing.

1. Start with your dreams.

To start your dream job and start earning money through creativity, you must first understand your dream, analyze yourself, your character, desires, opportunities and abilities.

Let's answer a few questions for ourselves before we start freelancing in the field of drawing, illustration and design:

You can also have a more flexible style. For example, you create art in different media, adapting it to different industries and consumers. Today you draw with watercolors, tomorrow with pencil, and the day after tomorrow you work in Adobe Illustrator or Photoshop. Your style may change depending on the needs of the client or market you work with, but your work must include yourself, your thoughts and desires.

STYLE IS UNDERSTANDING WHO YOU ARE AND WHAT YOU WANT TO SAY

The main key to success is understanding your desires, skills and preferences.

2. Analysis of the selected niche.

You have decided what you want and can draw, now you need to analyze this niche. See what is in demand in your chosen market:

1. See what professionals in your field have to offer.

I made a list of designers and illustrators that I like:

4. Visit exhibitions and stores where your products are displayed

5. See what's popular in your niche on visual social networks like Instagram and Pinterest

3. Where to present your work. Portfolio promotion strategy.

At this stage, you need to think through a strategy for developing and promoting your creative business, based on an analysis of your target audience.

So, we already understand what the market for our product looks like. Now we need to decide where and how we will present ourselves.
I focus on international market, so my portfolio, website and social networks are in English.

Based on my orientation towards the international market, I also decided on social networks.

I will not show my portfolio on Odnoklassniki and Vkontakte. My main platforms for promoting my work will be:

Pinterest— my favorite visual social network. It is not very popular in Russia as a resource for promotion, but I have a lot of buyers and visitors coming from this site. In the following posts I will talk about promotion on Pinterest.

Instagram is also a popular visual social network. You can find a lot of information about Instagram on the Internet.

Twitter And Facebook I don't really like it. But I decided since I have them, I will automatically post my new works there.

Now we are deciding on the platforms on which, in addition to social networks, you can show your portfolio for free.

Here are the platforms I chose:

Beehance is one of the most popular free platforms for posting a portfolio. I upload my work there as large projects or collections.

Dribbble is a free platform for illustrators, artists and designers from all over the world. You can post your portfolio there at the invitation of one of the project participants, having previously registered. You can search for invitations on Dribbble itself by typing invite or dribbble invite in the search. In order to get there, I prepared my debut shot in advance and sent a letter to everyone who had invitations, asking them to give me one of them.

By the way, I often have invitations- I publish news about this in my social networks and on portfolio sites.

Illustrators.ru- a Russian platform for posting portfolios, also free. Since I have a lot of patterns based on Russian ancient ornaments, and patterns with Khokhloma painting People from Russia buy from me very often, I decided that I needed to be present on this platform.

I decided to stop on these three platforms for now, since updating my portfolio takes a lot of time, and it’s simply unrealistic to have time for everything.

There is also such an interesting free platform as Illustration Friday There, once a week, one word is given, and anyone can post their illustration or drawing on the site with an active link to the portfolio, on the topic of this word. The illustration can be created in any style and using any technique. The limit for imagination within the framework of this word is unlimited. I periodically go there, look at the topic, and if I have something ready, I post my work there. Sometimes there is a desire to draw specifically on a proposed topic - I do not limit myself to this.

There are similar free sites on the topic of recipes They Draw & Cook and travel They Draw & Travel But since I don’t like to draw on these topics, I don’t bother there.

4. Where you can sell your drawings and illustrations.

So, we have decided on a niche, decided what and where we will show, posted our portfolio for free, now we will look for platforms to sell our art.

Drains

I'll start the list with stocks - I've been selling my patterns and illustrations there for a long time. I won’t go deeper into this topic, since probably only lazy people haven’t written about stocks and making money on them. You will find a lot of information on this topic online. My portfolio is available on all major illustrator sites; one of them, the most profitable, is a relatively young, but profitable and cozy resource for creating your own store with digital goods, illustrations, drawings and postcards. In order to get into it, you need to pass the exam, providing the administration with a link to your work.

• The Hungry JPEG- a platform similar to Creative Market. Same requirements, features and exam.

One product or illustration can be sold on all platforms at once an unlimited number of times.

There are also print shops - sites that sell finished physical products with your prints, drawings and illustrations. I don’t work with them, you can look for information on the Internet.

In order to start making money from your creativity, you need to think through your own strategy for your small art business.

You will have to not only create, but also promote your portfolio. If you spend at least an hour every day drawing and an hour promoting on social networks, in a year you will already have your own small business And extra income. If you sit and dream about your dream job, but do nothing for it, then you will remain living with rose-colored glasses.

Don't start doing your work too actively and diligently creative business on initial stage. You will quickly get tired and burn out without having time to wait for any results. It is better to move slowly, in small steps, but surely and regularly towards your goal.