Beauty salon plan with equipment. How to open a beauty salon from scratch - step-by-step instructions. Obtaining permission from government authorities

* The calculations use average data for Russia

1,687,000 RUR

Starting investments

7 months

Payback period

125 sq.m.

65,6%

Profitability

1. Summary of the beauty salon project

The goal of the project is to open a beauty salon in Rostov-on-Don, capable of providing residents of the city with high-quality skin, face, body care, as well as hairdressing services. The financial model was calculated for a beauty salon located in the Sovetsky district of Rostov-on-Don. Potential clients of the salon are city dwellers with average incomes, mainly women from 25 to 40 years old and older, as well as men and children.

The main services of the beauty salon are:

Body skin care;

1. Sale cosmetics.

To implement the beauty salon project, 1,687,700 rubles will be required. starting investments. Part of the investment budget is planned to be raised through loan funds, which will amount to 200 thousand rubles. Implementation period for the investment stage of the beauty salon, including receipt permitting documents, repair and redevelopment, purchase of equipment and consumables, calculated for the period from March to May 2019. The start of sales is scheduled for June 2019. Reaching the planned sales volume at 30% load – 4 months.

2. Description of the industry and company

The goal of this project, described in the business plan, is to open a beauty salon that meets the principles of highly professional service in Rostov-on-Don. Clients are offered a wide range of services in the following areas: hairdressing services (haircut, styling, coloring, chemistry), manicure and pedicure, nail extensions, cosmetology, massage.

According to marketing agency Global Reach Consulting, the beauty salon market is estimated to be rapidly growing. Highest concentration There are beauty salons in millionaire cities - Moscow, St. Petersburg, Novosibirsk, Krasnoyarsk. Rostov-on-Don, according to 2GIS experts, holds 5th place in the number of beauty salons. There are 77 salons for every 1,000 women. The growth in the number of beauty salons can be explained by an increase in demand for their services.

According to Reports and Reports, the number of women visiting beauty salons and salons increased from 4% to 40% in the 15 years from 2000 to 2014. Visiting salons is no longer associated by the population with expensive services for the elite; services have become available to a huge number of people from the middle class. The acceleration of the pace of life, as well as the need for quality services, has forced many women, instead of tidying themselves up at home, to turn to beauty salons, which is much simpler and more convenient.

Format and specialization. The beauty salon is a premises on the ground floor of a multi-storey residential building on the first line of houses with a separate entrance and sign. The salon area is 125 sq. meters. The salon has a hairdressing room, a manicure and pedicure room, a beauty parlor, a massage room, a nail extension and make-up area, as well as a solarium, an administration and staff rest area. The salon is open to clients from 9.00 to 21.00, seven days a week. The work schedule of employees (service personnel) is 2/2 shifts.

Management structure The beauty salon consists of an administrative department, which is represented by 2 salon administrators: a senior administrator and an assistant administrator. Service staff represented by six universal hairdressers, a cosmetologist and a massage therapist.

Investments. The cost of renovating the premises for a beauty salon, remodeling and equipment of the salon amount to 982.7 thousand rubles. Taking into account the start-up costs for registering an enterprise, the personnel selection procedure, marketing activities, as well as working capital of the investment period (500 thousand rubles), the cost of the project will be 1,687,7000 rubles. You can find out more about investing in opening a beauty salon.

Financial indicators. To implement the beauty salon project, it is planned to raise RUB 1,487,700. loan funds, which will amount to 88% of the project cost. The remaining 11% will be taken from the founder's own savings. The loan is attracted for 2 years (24 months) at an annual interest rate of 22%. This loan provides a deferment on payments for 3 months, after which the loan funds are repaid monthly for 21 months. The amount of the fine in case of late payments will be 2.5% interest.

Form of ownership and taxation. Individual entrepreneur (individual person) was chosen as the form of ownership. The taxation system is simplified, in which the object of taxation is income reduced by the amount of expenses at a rate of 15%.

3. Description of beauty salon services

The beauty salon provides services in 5 main areas. Among them:

Hairdressing services (men's, women's, children's haircuts);

Manicure and pedicure (care, extensions, design, correction);

Cosmetology services (skin care and facial cleansing, eyebrow care, eyelash care, hair removal, makeup remover, peeling);

Body skin care;

The competitive advantages of a beauty salon include a wide range of services provided, a relatively low price, affordable to the majority of the population, and quality of service. The price segment of the project is average. At the same time, the quality of the beauty salon’s services is above average, which is the main means of attracting customers and increasing their loyalty. The salon's price list contains about 120 items. All salon services are presented in Table. 1.

Table 1. List of beauty salon services

	Type of service	List of services	Cost of services (price range)
	Hair cutting	Women's, men's, children's, model, avant-garde, hair trimming, bangs cutting, edging
	Hair styling	For short, medium, long hair, with an iron, styling with curlers, holiday styling
	Hair coloring	Classic, powder highlighting, toning, creative coloring
		Hair straightening, eyelash extensions, long-term styling
		Classic, European, combined, hot, medicinal and salt baths, polishing, paraffin therapy, SPA care, filing, hand massage, nail polish removal, varnish coating, base for varnish, medicinal base for varnish, nail design, design with decor, nail repair silk
		Classic, hardware, SPA pedicure, nail correction, foot massage, ingrown toenail straightening, polishing
	Nail extensions	Under varnish, technological extension, volumetric design, toenail extension, correction, nail removal, polish removal, UV coating, varnish coating, design
		Minute, 50 minutes, 100 minutes
	Cosmetology	Facial cleansing, beauty treatments, waxing, contour tattooing, masks, whitening procedures, cream resurfacing, chemical peeling, SPA hand treatment, leg wrap, eyelash perm
		Classic, spot
		Ear piercing with a gun

The provision of beauty salon services will require obtaining permits from Rospotrebnadzor, as well as permission from the State Fire Supervision of the Russian Federation. In addition to services in the beauty salon, retail cosmetics (20 product items). The main advantage over buying in a regular store is the opportunity to receive on-site advice from a specialist on the features of the product. The list of products sold is given in Table. 2.

Table 2. Products sold

4. Sales and marketing of a beauty salon

The activities of the beauty salon are aimed at the vast majority of the population of Rostov-on-Don, namely the population with an average level of income. The beauty salon will function to satisfy people's needs for high-quality haircuts, styling, curling and coloring, manicures and pedicures, cosmetic procedures, and massages. The main requirements for beauty salons are an increased level of professionalism, speed and quality of service, convenient location, convenient work hours. All these requirements are planned to be the fundamental principles of the salon’s operation.

The target audience of the beauty salon is young people aged 18 to 35 years, who make up 70% of the clientele. About 20% are people aged 35 to 45 years, another 10% of clients are teenagers and older people. The main consumers of beauty salon services are the female part of the population (up to 70%). In the Sovetsky district of the city there are 178 thousand residents, of which the share of the working population is about 60%. Taking into account the pricing policy of the establishment, the location and solvency of the population, the potential clients of the salon are about 50-80 thousand people.

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There are 260 beauty salons in the Sovetsky district, including economy-class hairdressers. The main competitors include salons located in an area of ​​400 m from the salon. These are 16 competitors, 8 of which can be classified as indirect competitors and another 8 as direct competitors. The first eight are: 4 economy and middle class hairdressing salons, 1 nail studio, 3 salons offering services in two main areas (hairdressing and cosmetology or hairdressing and manicure). The second eight are beauty salons that offer 3 or more areas of services (hairdressing services, manicure and pedicure, cosmetology, massage, solarium, etc.). An analysis of their strengths and weaknesses in comparison with the interior design is given in Table. 3.

Table 3. Competition factors

As can be seen from the table, the salon planned for opening has a number of advantages compared to direct competitors, offering a much wider range of services, operating in the middle price segment, with the quality of services being above average. It is also worth noting the convenient work schedule for the population and favorable location. Tips for choosing a beauty salon location can be found.

The provision of beauty salon services is carried out using a preliminary telephone appointment or on a first-come, first-served basis without an appointment. It is planned to use the main channel for attracting customers as advertising methods: social media(Facebook, VKontakte, Instagram). This choice is due to the lack fixed costs(maintaining groups) and a large concentration of the target audience (targeted advertising). It is planned to allocate up to 6 thousand rubles to maintain the work of groups and accounts and fill them with content. per month.

At the same time great value attached to other methods of creating a salon image, including: development corporate logo, creation and SEO promotion of a website (15 thousand rubles), printed handouts - advertising leaflets (10 thousand rubles), creation of an outdoor sign (30 thousand rubles), advertising in glossy magazine(15 thousand rubles) and so on.

5. Production plan

The beauty salon is located in the Sovetsky district of Rostov-on-Don with a population of 178 people. (3rd largest out of 8). The immediate surroundings of the salon are predominantly multi-storey residential buildings, the so-called sleeping quarters. The location of the salon was chosen on a busy street on the first line of houses. There is a stop near the salon public transport(90 m), buildings with office premises and banks (150 and 180 m), retail space, cafes and supermarkets (from 75 m.).

The beauty salon rents an area of ​​125 sq. meters. The premises include: a reception area with a wardrobe and reception desk (11 sq. m.), a hairdressing salon (26 sq. m.), a room for washing, coloring, and curling hair (12 sq. m.), an area for makeup and eyelash extensions (8 sq. m.), manicure and pedicure room (12 sq. m.), cosmetic room (12 sq. m.), massage room (16 sq. m.), solarium (15 sq. m.), utility room storage room for disinfectants (3 sq. m.), rest room (10 sq. m.). Rental cost – 75 thousand rubles. per month The duration of the agreement with the lessor is 3 years.

Costs for launching a beauty salon, including expenses for repairs and redevelopment of the premises (240 thousand rubles), recruitment of personnel (10 thousand rubles), purchase of equipment (782.7 thousand rubles), installation of equipment (60 thousand rubles). ), marketing promotions openings - 70 (thousand rubles) and other intangible assets will amount to 1,187,700 rubles. The costs of equipping a beauty salon are shown in Table. 4. The issue of beauty salon equipment is covered in more detail in this article.

Table 4. Equipment costs

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Responsibilities for ensuring the functioning of the beauty salon in the business plan are assigned to administrative staff, senior administrator and assistant. The staff includes six general-purpose hairdressers working in shifts, a cosmetologist and a massage therapist (see Table 5. The salon is open from 9.00 to 21.00, seven days a week. Accounting is outsourced.

7. Financial business plan for a beauty salon

The costs of the preparatory period (1187.7 thousand rubles) include:

registration, expenses for obtaining permits, paperwork - 25 thousand rubles.

repair and redevelopment of the premises - 240 thousand rubles;

purchase of equipment – ​​782.7 thousand rubles;

installation of equipment – ​​60 thousand rubles;

personnel selection – 10 thousand rubles;

The main period costs in this business plan include:

Rent – ​​75 thousand rubles;

Payroll – 248.3 thousand rubles;

Accounting – 10 thousand rubles.

• Advertising – 30 thousand rubles;

Utilities – 7 thousand rubles;

Payment for electricity – 2.5 thousand rubles;

Administrative expenses – 2.5 thousand rubles;

Garbage and hair removal – 1.5 thousand rubles.

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8. Project effectiveness assessment

The implementation of the project will require a high level of start-up costs, which is directly related to the wide range of services provided, and consequently the purchase of expensive equipment and consumables. However, with increasing payback and reaching planned sales volumes, the risks become minimal.

The payback period of the project will be 7 months, the discounted payback period will be 7 months. It should be noted that the project will begin to generate profit from the first month after the start of sales. Project efficiency indicators calculated for a three-year period are shown in Table. 6.

Table 6. Project performance indicators

9. Risks and guarantees

In the course of its activities, a beauty salon may encounter certain risks that must be taken into account in its work. An assessment of the severity of the consequences and possible measures to prevent them are given in this business plan in Table. 7.

As my practice of developing business plans for such projects and their subsequent implementation by “customers” shows, as in many service businesses, the main problem is sales planning, which depends on several main factors.

These are: location, availability of qualified specialists, and pricing. The design of the salon, the presence of ultra-modern equipment, the interior, of course, plays a role, but the Client, in most cases, goes “to the Master”, and not to the “sign”. And if the Master is geographically located “conveniently” for the client, if the service and his skill meet the Client’s request, then these factors, in most cases, transform casual visitors to the salon into regular ones.

As a rule, if a Master goes to work for another organization or opens his own salon (at the same time taking great risks), then from 50 to 80% of him “follow” him regular customers. This fact, although it lies on the surface, must be taken into account when forming a team of specialists.

You also need to keep in mind that if the premises are owned, this makes this business more competitive than one in which the premises are leased. We must not forget such truisms that without serious marketing research There is no point in starting this kind of project.

My experience shows that studying the market and competitors significantly increases the likelihood of success of this business, both in the present and in the future. Makes it more durable and resilient!

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Introduction

Theoretical foundations of business planning

1 The essence and necessity of business planning

2 Goals and functions of business planning in beauty industry enterprises

3 State regulation of beauty services

4 Overview of the beauty services industry

5 Current state and development trends of the beauty salon market in Pushkino, Moscow region

Development of events for organizing the beauty salon enterprise “Your Style”

1 Brief description of the project to organize a beauty salon “Your Style”

2 Registration procedure and development constituent documents beauty salon

3 Analysis of personnel needs of the beauty salon “Your Style”

4 Organizational structure of management of the beauty salon “Your Style”

5 Assessment of the sales market and the main competitors of the beauty salon “Your Style”

Economic assessment of measures to organize the enterprise of the beauty salon “Your Style”

1 Production plan for the beauty salon “Your Style”

2 Marketing plan and marketing strategy beauty salon "Your style"

3 Classification and risk assessment of the “Your Style” beauty salon

4 Financial plan for a beauty salon

Conclusion

Bibliography

INTRODUCTION

One of the most important areas of activity of any company is investment operations, that is, operations related to investments cash, in the implementation of projects that will ensure that the company receives benefits over a sufficiently long period of time. The result of such projects may be:

developing and releasing specific products or services to meet market demand;

improving the production of manufactured products based on the use of more modern technologies and equipment;

saving production resources;

organization of cooperative supplies between various partners;

improving the quality of products;

increasing environmental safety;

provision of various types of services, in particular consulting, information, social, etc.

carrying out research work related to the prospects for business development.

An economic assessment of any investment project must necessarily take into account the peculiarities of the functioning of the market, in particular the mobility of many parameters characterizing the project, the uncertainty of achieving final result, the subjectivity of interests of various project participants and, as a consequence, the multiplicity of criteria for its evaluation.

When economically assessing the profitability of an investment project, it is important to take into account the following dynamic characteristics:

possible shifts in demand for manufactured goods and corresponding changes in production volumes;

planned reduction of production costs in the process of increasing production volumes; - expected fluctuations in prices for consumed resources;

availability of financial sources for the investments required in each period.

possible changes in the product itself in terms of its production technology and other achievements of scientific and technological progress in this area.

A company, expecting to significantly increase the supply of its goods, must provide for a possible market reaction in the form of a fall in the price of this product. An increase in demand for certain production resources, such as materials, can lead to an increase in prices for them. Future scientific and technical achievements of a competitor may devalue the quality of what is being mastered today. new products enterprise. Therefore, the following rule applies to investment projects.

All future changes in the parameters of an investment project must be predicted and entered into economic calculations covering a sufficiently long period of time.

The use of forecast estimates is always objectively associated with risk. Research shows that different characteristics of investment projects can be predicted with varying accuracy. Typically, errors in estimating future costs are lower compared to errors in determining project timing. The degree of risk at the time of making a decision to start a project may vary. The level of risk tolerance itself is important strategic characteristic every enterprise.

It is important to realize that risk is always inevitable. Risk may manifest itself in the possible infeasibility of a project, for example in the field of exploration and mining. Another manifestation of risk is characteristic of scientific and technical projects. A scientific principle or technical idea that a firm begins to develop today may turn out to be unacceptable or ineffective. Low actual efficiency may result from an incorrect forecast assessment of future product sales volumes or upcoming costs.

A full assessment of a project is impossible without taking into account the subjectivity of the interests of the participants involved in it. Such interests often do not coincide, which requires finding a compromise when forming the terms of commercial agreements (prices, rent, interest rates, insurance, dividend amounts, etc.).

The most clearly visible contradiction of interests is along the lines of “entrepreneur - owner”, “producer - consumer”, “partners in own project", "entrepreneur - national economy".

Thus, the “dualism” of investment decisions is associated with the difference in the interests of the entrepreneur seeking to maximize potential profits in the long term, maximizing the growth rate of real assets of the enterprise, maintaining the prestige of the company and the entrepreneur himself, a high level of remuneration for his labor, etc., and the owners capital seeking to maximize current profits, primarily dividends.

The complexity and complex nature of investment projects leads to the fact that it is impossible to take into account all the factors, conditions and characteristics of the project, especially in a strictly formalized form.

Taking into account the relevance of this problem, the goal was to develop a business plan for the “Your Style” beauty salon.

To achieve this goal, it is necessary to solve the following tasks:

) study theoretical foundations business planning;

) develop measures for organizing the enterprise of the beauty salon “Your Style”;

) conduct an economic assessment of the activities for organizing the beauty salon enterprise “Your Style”.

The object of the thesis research is the beauty salon “Your Style”.

The subject of the study is the business plan of the beauty salon “Your Style”.

The information base of the diploma research is scientific literature, reference literature, journal articles, official statistics.

The work used scientific research methods: analysis and synthesis, induction and deduction, forecasting, generalization, tabular and graphical methods.

The diploma project consists of an introduction, three chapters, a conclusion and a bibliography.

The introduction substantiates the relevance of the topic graduation project, the purpose and objectives of the project are indicated, the object and subject of research are determined.

The first chapter of the diploma project examines the theoretical foundations of business planning. The essence is revealed and the need for business planning is justified. The goals and functions of business planning at beauty industry enterprises are outlined, and state regulation of beauty services is revealed. An overview of the beauty services industry is presented and the current state and development trends of the beauty salon market in Pushkino, Moscow region are analyzed.

In the second chapter, the development of measures for organizing the enterprise of the beauty salon “Your Style” is carried out. A brief description of the project to organize the beauty salon “Your Style” is given, the registration procedure and the development of constituent documents of the beauty salon are revealed, and an analysis of the personnel needs of the beauty salon “Your Style” is carried out. The organizational structure of the management of the beauty salon “Your Style” and an assessment of the sales market and the main competitors of the beauty salon “Your Style” are presented.

The third chapter of the diploma project provides an economic assessment of the activities for organizing the “Your Style” beauty salon enterprise. The production plan for the beauty salon “Your Style” has been calculated, a marketing plan and marketing strategy for the beauty salon “Your Style” has been drawn up, a classification and risk assessment of the beauty salon “Your Style” has been provided, and a financial plan for the beauty salon has been drawn up.

The conclusion contains the main conclusions from the study.

1. Theoretical foundations of business planning

1 The essence and necessity of business planning

The current economic situation in the Russian Federation dictates to enterprises a new approach to intra-company planning. The process of the Russian economy entering the system of market communications, the activities of economic entities in a competitive environment and with a constantly changing competitive environment require constant improvement from every entrepreneur, businessman, manager entrepreneurial activity. They are forced to look for forms and models of planning that would ensure maximum efficiency of decisions made. The best option for achieving such decisions in the new economic conditions is a business plan.

A business plan helps entrepreneurs think through their strategy and evaluate realistically current situation and identify possible limitations to their activities, which allows them to avoid potential mistakes.

World practice shows that most enterprises suffer huge losses only because they did not foresee or incorrectly predicted changes in the external environment and did not correctly assess their capabilities.

Nowadays, a business plan is becoming an increasingly important document for an entrepreneur. No enterprise will be able to express its goals or obtain financing without a well-developed business plan.

A business plan is a working tool that is used in all areas of entrepreneurship. It describes the process of functioning of the enterprise, shows how its managers are going to achieve their goals and objectives. A well-developed business plan helps an enterprise develop, gain new positions in the market where it operates, draw up long-term plans for its development, concepts for the production of new goods and services, and choose rational ways to implement them. That is, it describes the main aspects of the future enterprise, analyzes with sufficient completeness the problems that it will encounter (or it is possible that it will encounter) and uses the most modern methods to determine ways to solve these problems. Thus, the main goal of a business plan is to achieve a reasonable and feasible compromise between what the company wants and what it can achieve. The plan is designed to show employees and potential investors the integrity of the proposed course, to demonstrate how one follows from the other.

A business plan is designed to answer three key questions:

· What is the current state of the business?

· What is the desired state?

· How to most effectively achieve the desired state?

The business plan is not a permanent document; it is systematically updated, changes are made to it related to both changes occurring within the enterprise and changes in the market where the enterprise operates and in the economy as a whole. The business plan links intra-company and macroeconomic analysis.

Due to the fact that a business plan is the result of research and organizational work, which aims to study a specific area of ​​activity of an enterprise (product or service) in a specific market in the current organizational and economic conditions, it is based on:

· a specific project for the production of a specific product (service) - the creation of a new type of product or the provision of new services (features of meeting needs, etc.);

· comprehensive analysis of production, economic and commercial activities, the purpose of which is to highlight its weak and strengths, specifics and differences from other similar enterprises;

· study of specific financial, technical, economic and organizational mechanisms used in the economy to implement specific tasks.

A business plan can be called the basis for managing both a commercial project and the enterprise itself implementing this project. After all, thanks to the business plan, management has a rare opportunity to look at own enterprise as if from the outside, perhaps even through the eyes of a picky expert. And the very process of developing a business plan, including a detailed analysis of economic and organizational issues, forces you to mobilize your efforts.

A business plan can be prepared by a manager, an entrepreneur, a firm, a group of firms, or a consulting organization. If a manager has an idea to master the production of a new product, provide a new service, or simply new method organization and production management, he proposes his idea for a business plan. If he intends to implement his concept on his own (as an independent entrepreneur), he creates his own business plan. To develop a development strategy for a large company, a detailed business plan is created. When preparing it, it is necessary, first of all, to decide what goal should be achieved as a result. This goal must be stated in writing. The goals of a business plan can be different, for example, obtaining a loan, or attracting investments within an existing enterprise, or determining the directions and guidelines of the enterprise itself in the business world, etc.

Enterprises operating in a stable situation and producing products for a fairly stable market with increasing production volumes are developing a business plan aimed at improving production and finding ways to reduce its costs. However, all these enterprises constantly provide for measures to modernize the products (services) they produce and form them in the form of local business plans.

Enterprises that produce products under constant risk, first of all, systematically work on business plans for the development of new types of products, for the transition to new generations of products, etc.

If an enterprise, having outlined a significant increase in the production of newly mastered or traditional products, does not have enough of its own capacity for their production, then it can go either by attracting capital investments to create new capacities, or by searching for partners to whom the enterprise will provide the production of certain units, parts, execution of technological processes, it also develops a corresponding business plan. The second way, as a rule, provides faster solutions to problems and requires less money. In this case, already at the stage of developing a business plan, the requirements for future production are determined.

A business plan gives an objective idea of ​​the strategy and tactics for the development of production and organization of production activities, methods of promoting goods on the market, predicts prices, future profits, the main financial and economic results of the enterprise, and at the same time identifies the so-called risk zones, suggests ways to reduce these risks or at least their impact on future profits.

A feature of a business plan as a strategic document is its balance in setting objectives, taking into account the real financial capabilities of the enterprise. In order for a business plan to be accepted, it must be provided with the necessary financial resources. This largely determines the nature of the projects (concepts) that are studied when developing a business plan. Inclusion of the project itself in the business plan becomes possible only if the sources of its financing are identified.

Many investors prefer a summary of the business plan, which allows them to see the important features and advantages of the project. This document is called a business proposal. It is used in negotiations with possible investors and future partners, inviting key employees, and signing contracts with enterprise personnel. A business proposal is not only an internal document of the enterprise, but is also used when establishing contracts. This places certain demands on its design, form and structure.

The business plan must be presented in a form that allows the interested party to get a clear idea of ​​the essence of the matter and the degree of their participation in it. The volume and degree of specification of the sections of the business plan are determined by the specifics and area of ​​activity.

Thus, a business plan is used regardless of the scope of activity, scale, ownership and legal form of the enterprise. In any case, both internal issues related to enterprise management and external issues related to the establishment of contacts and relationships with other enterprises and organizations are resolved.

1.2 Goals and functions of business planning in beauty industry enterprises

) help maintain the chosen course and take into account random, unforeseen circumstances to deviate the business plan writer from the goal.

In addition, the need for business planning arises when solving such urgent problems as:

Preparation of applications from existing and newly created companies for loans;

Justification of proposals for the privatization of state-owned enterprises;

Opening a new business, defining a profile future company and the main directions of its commercial activities;

Repurposing an existing company, selecting new types, directions and methods of carrying out commercial operations;

Drawing up prospectuses for the issue of securities (shares, bonds) of privatized and private companies;

Exit to foreign market and attracting foreign investment.

An important area of ​​application of business planning in the beauty industry is attracting potential investors. It is impossible to start negotiations on obtaining investments without a business plan. This is the main document justifying the feasibility and profitability of a future business. It describes the main points of the future enterprise, analyzes the problems that the enterprise may encounter and determines ways to solve them, and assesses possible risks.

A business plan helps entrepreneurs and financiers to better study the capacity and development prospects of the future sales market, estimate the cost of producing products, providing services and performing work, and compare them with possible selling prices in order to determine the potential profitability of the future enterprise. A properly drawn up business plan ultimately answers the questions of whether it is worth investing in a given business and whether all the effort and money will be worth it. It helps to predict future difficulties and understand how to overcome them. The business plan is addressed to bankers and investors whose funds the entrepreneur intends to attract as part of the project, as well as to employees of the enterprise who need a clear definition of their tasks and prospects; finally, it is necessary for the entrepreneur himself and managers who want to carefully analyze own ideas, check them for reasonableness and realism. In international practice, it is believed that without a business plan one cannot undertake production or commercial activities at all.

The goals and objectives of the business plan can be adjusted as they become available additional information and gaining practical experience. Depending on the focus and scale of the planned business, the scope of work on drawing up a business plan can vary over a fairly wide range, i.e. the level of detail can vary greatly. In one case, the business plan requires less extensive elaboration; some sections may be completely absent. In another, the business plan will have to be developed in full, conducting labor-intensive and complex marketing research for this. When drawing up a business plan, the degree of participation of the manager himself in this process is important. This is so significant that many foreign banks and investment funds refuse to consider applications for funds at all if it becomes known that the business plan was prepared by an outside consultant and only signed by the manager. In other words, the involvement of consultants as experts by investors is always welcome, but drawing up a business plan requires the personal participation of the head of the company or the person planning to open his own business.

A business plan in the beauty industry allows an entrepreneur to solve the following main tasks:

Determine the specific areas of the company’s activities, target markets and the company’s place in these markets;

Formulate the company’s long-term and short-term goals, strategy and tactics for achieving them. Identify those responsible for implementing the strategy;

Select the composition and determine the indicators of goods and services that will be offered by the company to consumers. Assess production and trade costs for their creation and sale;

Identify the compliance of the company’s existing personnel and the conditions for motivating their work with the requirements for achieving the set goals;

Determine the composition of the company’s marketing activities for market research, advertising, sales promotion, pricing, sales channels, etc.;

Rate financial situation the company and the compliance of available financial and material resources with the ability to achieve its goals;

Anticipate difficulties and assess risks that may interfere with the practical implementation of the business plan.

A business plan does not guarantee getting rid of problems, but a conscious, thoughtful plan allows a manager to better anticipate crisis situations and more easily survive them.

Planning the activities of a beauty industry enterprise using business planning has many advantages, among which are:

Helps managers of beauty industry enterprises study the development prospects of the enterprise;

Allows for clearer coordination of efforts to achieve set goals;

Determines performance indicators of a beauty industry enterprise that are necessary for subsequent monitoring;

Encourages the head of a beauty industry enterprise to more specifically define his goals and ways to achieve them;

Makes the beauty industry enterprise more prepared for unplanned changes in market situations;

Clearly formalizes the duties and responsibilities of all managers of a beauty industry enterprise.

A business plan for the beauty industry may have the following structure: summary; description of the history of beauty salon development and industry analysis; description of basic services; marketing and sales; production and distribution; management and control; project risk analysis; financial plan; applications.

Drawing up a business plan begins with a title page, which indicates the name of the beauty salon, the authors of the project, the time and place of preparation of the business plan. The executive summary is a summary of the beauty salon business plan and is the most important section. It should be short, no more than three pages. The potential investor's first encounter with the plan is decisive for the fate of the project and therefore the summary should be designed in such a way as to arouse interest in it. The resume is written last, and the most intelligible expressions should be selected, while maintaining a business style.

The section describing the origin and history of development of a beauty industry enterprise is compiled in order to form among those who make investment decisions a clear idea of ​​the beauty salon as an investment object or a possible partner in the implementation of an investment project.

The description and analysis section of the state and prospects for the development of the beauty industry in the business plan is aimed at solving two main tasks:

) studying the current state and identifying trends in the development of the industry as an investment object;

) acquisition of initial information for forecasting the volume of production and sales of beauty salon services, taking into account competition.

The description of products, namely beauty industry services, includes a description of the services provided and a definition of the scope of their application. Here it is also advisable to indicate opportunities for further development of services.

The marketing section evaluates the market opportunities of a beauty industry enterprise. The forecast for the sales volume of services is determined, the methods used to stimulate the sale of services and advertising events are indicated. An analysis of competition in the beauty industry market and the competitive advantages of the newly opened beauty salon are indicated. The pricing strategy is justified and the pricing methodology is selected.

In the production section, it is necessary to show potential partners that the beauty salon is able to actually provide the services offered on time and of the required quality.

The risk analysis section for a future project describes the likelihood of an adverse event occurring, which could lead to the loss of part of the enterprise’s resources, a reduction in income, or the emergence of additional costs as a result of production and financial activities.

The financial plan section is drawn up based on the results of the production and sales forecast. In this section, a forecast of cash flows (receipts and payments) is compiled. A forecast profit and loss report and balance sheet for the beauty salon are prepared. The forms and methods of financing the project are determined.

So, the main goal of a business plan for a beauty industry enterprise is to plan the activities of a beauty industry enterprise for the short and long term in accordance with market opportunities and the possibility of obtaining the necessary resources. A business plan serves to justify the proposed business and evaluate results over a certain period of time.

1.3 State regulation of beauty services.

Running a business has several goals, one of which is to make a profit through commercial activities. And if everything is more or less clear with trade, then the beauty services provided by OKUN have their own specifics.

Beauty services are classified as household services. Household services are characterized by territorial binding; they cannot be transported to other areas of the city for sale to new customers. In this regard, enterprises providing household services are faced with the task of preventing the loss of customers in the serviced territory.

One of the ways is to develop an internal service concept, which presupposes the presence of a set of values, behavioral patterns and technologies aimed at developing and maintaining a caring and caring attitude towards clients among employees. This is a kind of internal standard of the enterprise.

The initial goals within the proposed concept are set as follows: meeting the needs of service buyers; consumer retention; attracting new consumers; reducing consumer outflow; reducing the number of dissatisfied customers. The standard, or as one might also say, the standard of what the activity of an enterprise should be in reality, without a doubt, requires certification of the enterprise.

Certification is a procedure for confirming conformity carried out by an independent organization. In this case, the contractor receives a document (i.e., a certificate) that certifies that the services comply with the requirements established by the legislation of the Russian Federation.

According to the principle of certification, certification is divided into voluntary and mandatory. Voluntary certification is carried out on the basis of the Russian Federation Law “On Certification of Goods and Services” on the private initiative of applicants (manufacturers, suppliers, sellers). Mandatory certification confirms only mandatory requirements established by law (in particular, products and services are required to undergo safety certification). To determine the mandatory nature of certification, there is a Product Nomenclature for which the legislative acts of the Russian Federation provide for mandatory certification. With mandatory certification, the validity of the certificate of conformity and mark of conformity extends throughout the entire territory of the Russian Federation.

Voluntary certification is widely used in consumer services and, as you can see, is not popular due to the high prices for certificates and the significant time required to obtain them. Entrepreneurs do not understand why they need to spend time and money if it does not in any way affect the profitability of the business. Here we come to several important aspects to understand. There are state and municipal orders that are carried out within the framework of tenders and competitions. As a rule, enterprises that meet the stated requirements of the customer are allowed to participate in them, and one of these requirements for the participant is the presence of a certificate of conformity. This also includes the requirements of manufacturers, who, for example, enter into contracts with so-called authorized service centers.

Mandatory requirements put forward by the customer of services push entrepreneurs to conduct voluntary certification of services, since the possibility of concluding a profitable contract directly depends on this. In addition, voluntary certification is carried out by those managers of enterprises who value their business reputation and strive to operate within the framework of civilized competition, showing respect for their consumers.

Let us note that a significant part of entrepreneurs do not show interest in voluntary certification and simply ignore it. This is explained by the fact that they do not see any commercial benefit for the business. Attempts to administratively impose voluntary-compulsory certification, as a rule, are met with denial and evasion.

The system is designed to solve the following problems:

) providing reliable information about the quality and consumer properties of goods and services;

) preventing actions that mislead buyers regarding the quality and consumer properties of goods and services;

) protection of life and health of consumers, property of individuals and legal entities.

However, with all the positive effect that, without a doubt, the certification system could give, the developers lost sight of important issues for entrepreneurs, namely, the obvious benefits of participation. The very fact of having a certificate does not affect the commercial activities of the enterprise. A mistake made at the development stage, when representatives of the business community were not involved in the process, blocked this interesting and useful initiative. The initial message was incorrect, which resulted in a loss of interest in the certification system from the business community. Now, if the developers of the voluntary certification system, together with the relevant executive authorities, envisaged a set of measures that would help increase attractiveness, for example, preferential provision of advertising space, placement of information about certified enterprises in places of mass visits by citizens, positive coverage of activities in the media, the formation of a set of measures to counteraction to commercial activities without state registration etc., without a doubt, a voluntary certification system would receive wide support.

This is exactly what state regulation of market processes consists of, when government bodies create economic conditions aimed at supporting legal businesses and improving the quality of services.

The question of which category a beauty salon or other beauty industry enterprise belongs to is important. The difference in the quality of service and the range of services provided between the “economy” and “business” classes, between “business” and “luxury” implies, first of all, a difference in the cost of these services, and this is a significant aspect for both entrepreneurs and consumers. Consumers, as a rule, most often distinguish between beauty industry enterprises only by price level, and not by the quality of services and professionalism of the staff.

Exists National standard Russian Federation GOST R 53108-2008 “Household services. Classification of Organizations,” the provisions of which make it possible to define clear and understandable “rules of the game” in the services market.

introduction of a differentiated approach to organizations that differ in the quality of services provided household services when implementing regional programs and events of a socio-economic nature;

increasing consumer awareness about the quality of services to prevent actions that mislead the consumer and the validity of their choice of organization;

creating the possibility of competent confirmation of the quality of services for advertising purposes;

increasing the competitiveness of organizations;

designation of basic quality levels for assessing the development of organizations and the industry, which can be used as incentives for self-development of organizations, stimulating the development of fair competition in the field of consumer services.

) assessment of the organization for the purpose of categorization in three areas:

a) assessment of the quality of consumer services provided by the organization according to the degree of satisfaction of consumer needs;

b) assessment of the organization’s capabilities and activities to maintain stability and improve the quality of services;

c) assessing the results of the organization’s interaction with society and environment(side effect, damage to society);

) compliance by the organization with the mandatory safety requirements established by the relevant authorities and the availability of safety certificates (certificates, conclusions, etc.) provided for by law;

) maintaining the confidentiality of information about the organization that constitutes a trade secret;

) independence of the subjects of the categorization procedure (experts, commission, etc.) from the object of categorization (the organization under study);

) competence of the subjects of the categorization procedure;

) publicity of categorization results.

Thus, the criteria for determining the category of an establishment are the following three areas:

Assessing the quality of consumer services provided by an organization based on the degree of consumer satisfaction.

Assessing the organization’s capabilities and activities to maintain stability and improve the quality of services.

Assessing the results of the organization’s interaction with society and the environment (side effects and damage).

So, it can be noted that the introduction of a system for categorizing enterprises at the regional level will help resolve the issue of improving the quality of services, and most importantly, create a mechanism for state regulation of the consumer services market, which will undoubtedly contribute to the development of civilized competition.

1.4 Overview of the beauty services industry

The beauty salon industry is no more than twelve years old.

In general, business and top-class beauty salons have found their clientele, but it must be admitted that there could be more of them. Prosperity salon business The opinion that is ingrained in society is that the prices in such salons are insanely high. In addition, in Russia the market for direct sales of various cosmetic brands is very developed; most of the population is confident that all existing problems can be solved on their own, without the help of a specialist.

Beauty industry enterprises are divided into three main elements:

) types (options for configuration, location and orientation on target groups clients),

) types (degree of openness and accessibility for clients),

) classes (levels of business that characterize a niche occupied in the market).

The main types of beauty industry businesses include:

A beauty salon is the main type of enterprise in the industry under consideration. The specific gravity of this type is about 85-89%. The standard structure of a beauty salon includes a hairdressing salon, workplace manicure, pedicure, beauty salon.

The expanded structure may additionally include an aesthetic care and makeup room, as well as a consultation room.

The positive features of the beauty salon are:

minimum investment package from 15 thousand USD,

smallest area of ​​premises,

a small team of employees (it’s easier to manage a small team).

The main disadvantages of organizing a beauty salon include:

) high competition among these enterprises,

) a narrow range of services - only aesthetic services are performed in salons, and almost all new highly profitable services, especially in cosmetology, are performed only by doctors,

) instability in the services market, it is these enterprises that depend on any changes in business and life in general.

That's why investment attractiveness beauty salons account for about 50%, i.e. the chances of success and failure are equal.

A cosmetic center is the main type of medical enterprise. The standard structure of a cosmetic center includes a facial cosmetology department, a figure correction department, a hardware medical pedicure department, an aesthetic care department, a treatment room, and a consultation room. The expanded structure includes a wide ramification of all departments (separate rooms for various groups of services of each department), a consulting and diagnostic department and a plastic surgery department.

The positive features of the cosmetic center include:

high performance,

low competitive density,

good staff management,

high stability in the market (medical enterprises are always more resistant to economic changes).

The disadvantages of this type of beauty salon organization include:

relatively large investment package (high cost of good medical equipment),

relatively large room area (from 60 sq.m.),

lack of understanding by clients of the enterprise’s activities (most clients need to be explained what dermabrasion, mesotherapy, etc. are),

dependence on the personality of the chief physician (doctors need a leader, a person who determines the tactics and strategy of work)

An integrated enterprise is a combination of medical and aesthetic components of beauty industry enterprises. The standard structure includes a hair salon, a manicure room, a pedicure room, a facial cosmetology room (or several), a figure correction room (department), an aesthetic care room, a treatment room and a consultation room.

There are two types of beauty industry enterprises: open and closed.

TO open view applies to most existing enterprises. They are distinguished by the availability of services. In closed enterprises, services are provided to a strictly limited circle of clients and under certain conditions.

1.5 Current state and development trends of the beauty salon market in Pushkino, Moscow region

Studying the market of beauty salons in Pushkino, Moscow region, it should be noted that today there is a clear lack of luxury beauty salons. There are few good mid-level salons. Having appeared, such an establishment often begins to unreasonably inflate prices and loses clientele. But, according to professionals, the main problem of current salon owners is that they do not have a clear portrait of their client and the idea of ​​social planning.

Viewing printed publications Moscow and the Moscow region, namely: the magazines “Choose”, “Dear Pleasure”, “What Women Want” and after analyzing information about this market segment, we found that in the first place are beauty salons providing a wide range of services (hairdressing salons, cosmetic, etc.).

About 30% of the salons out of 100% studied are focused on the potential client’s income being above average, i.e. have a high pricing policy, and the remaining 70% are designed for clients with average income.

It is quite difficult to count the number of beauty salons currently operating in the city. Experts and owners who attempt to calculate get different results and thereby mislead each other about the size of the market. The discrepancy in numbers occurs for a completely understandable reason - everyone counts the number of solariums, but everyone puts their own concept into this definition. Thus, according to average data, from 100 to 200 beauty salons are currently open in the city, while only 50 salons have solariums. These figures indicate a significant shortage of specialized tanning studios.

Small solariums aimed at the so-called middle class began to appear in residential areas. Solarium clubs are opening in the city center (according to various estimates, top-class solariums occupy from 2% to 5% of the market). This is a very small figure compared to other Russian cities.

The attractiveness of the market is characterized by the following trends:

) high growth rates of beauty salons throughout the country;

) an increase in the level of income of the population, as a result of which the demand for services in the beauty industry is growing.

In such market conditions, it is quite easy to find your niche and your client if the management of the solarium pursues a thoughtful, consistent development policy.

Today, there are about 46 beauty salons in Pushkino, among which are Beauty Health, KS studio, Nail-ArtStudio, NODOS, SalonChiK, Sarjan, Adele, Anabel, Vitamax, Harmony, Gloria, City Salon, Deja Vu, Caprice etc.

The following types of competitors stand out in the beauty industry:

type: beauty salons

1. Beauty salon “Harmony”, Pushkino Griboedova st. d. 7. provides all types of cosmetology services, hairdressing services.

Discount: with a gold card - 5%, with a platinum card - 10%, since City Looks is located in the Palace of Culture.

2. Hair salon “Caprice”, Pushkino Turgeneva st. d.10 is characterized by a high pricing policy.

3. Beauty salon “Prestige”, Pushkinsky district, Pushkino, microdistrict. Serebryanka, 14 provides the following types of services: figure correction, peeling, permanent makeup of lips, eyelids, eyebrows, micropigmentation, mesotherapy, pressotherapy apparatus, as well as the sale of figure correction products, hardware cosmetology, hair extensions, hair coloring. The pricing policy is high.

4. Beauty salon “Beauty”, Pushkinsky district, Pushkino, microdistrict. Dzerzhinets, 2

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Rice. 2.1 Organizational structure of management of the beauty salon “Your Style”

According to organizational structure Table 2.4 contains the staffing schedule for the “Your Style” salon and determines the annual wage fund.

Table 2.4 - Staffing table beauty salon "Your style"

Positions	Number of staff units	Monthly salary, rub.	Monthly wage fund, rub.	Annual wage fund, rub.
General Director
Salon Manager
Accountant
Master all-rounder
Cosmetologist
Solarium operator
Master of manicure and pedicure
Cleaner

The annual wage fund was determined using formula (2.1):

FOTyear = FOTmonth. × 12 × CR (2.1)

where FOTyear is the annual wage fund

FOTmes. - monthly wage fund,

Number of months in a year

Percentage from the provision of services - an incentive measure is applied to the masters of the hairdressing salon, cosmetology office, manicure and pedicure, solarium operator and is quite effective. In addition to an additional financial incentive for staff, this method allows the owner to increase sales of certain services, which is often very important, for example, when switching to new groups of services and in a number of other cases.

It is assumed that employees providing services in addition to the established monthly payment (salary) are 2% of the monthly profit of the salon.

Bonuses based on monthly work results. This system was installed to control discipline within the workforce.

Let us consider it in more detail using the example of hairdressers.

Loyalty factors Y = 30%:

execution job responsibilities - 20%;

personal initiative - 20%

support from colleagues - 20%;

lateness - 20%;

politeness towards clients and colleagues - 10%;

appearance - 10%.

The bonus that is paid subject to 100% completion (B) will be determined by formula (2.2):

B = Y × 10% (2.2)

where B is the bonus that is paid to the employee;

Y - loyalty factors.

At the end of the shift, the salon manager evaluates the employees’ work on all of the above components. At the end of the month, a general summary of the work is compiled. If 100% is completed, the employee is given a bonus in the amount of 10% of the variable part of salary Y.

Penalties applied to personnel in the same way as with incentives must be individual. A measure that may be effective for one will be completely ineffective for another. When choosing a punishment, it is also important to take into account the dominant type of motivation of the employee.

In general, it is better to resort to penalties only in extreme cases. The best option is to carry out the employee selection procedure more carefully and thoughtfully, avoiding hiring those who will subsequently have to be constantly punished.

The system of penalties is designed taking into account the fact that the majority of personnel have an instrumental type of motivation. Also, if we look at the staff bonus system, we can see from it that, for example, bonuses based on work results simultaneously act as a collection tool.

Violations by personnel that may result in dismissal of employees: theft; being drunk at work; attempt to shortchange a guest; rudeness towards the client; failure to comply with personal hygiene requirements; unkempt appearance; smoking or eating in the presence of guests.

Personnel policy should create not only favorable working conditions, but also provide the opportunity for career advancement and the necessary degree of confidence in the future. Therefore the main task personnel policy The enterprise is to ensure that in everyday personnel work the interests of all categories of workers and social groups of the workforce are taken into account.

To obtain progressive results from the salon’s activities, the masters must be highly qualified workers, with at least two years of work experience in this industry.

Basic requirements for a director in this industry:

the director must be literate, educated, preferably knowing the basics accounting and jurisprudence;

a person who knows his job and is ready to help an employee solve any production problem;

be understanding, knowledgeable, interested in fashion;

be polite and tactful.

Basic requirements for generalists:

be highly skilled workers;

polite;

ready to advise any interested client.

The main requirements for a cleaner are to do her job quickly and conscientiously.

Remuneration for craftsmen is piecework-progressive, i.e. The employee's output within the norms is paid at established rates, and in excess of the norms at increased piece rates (+20%).

The remuneration of the director and the cleaning lady is direct piecework, i.e. wages are set at a predetermined rate.

The “Your Style” beauty salon employs eight generalists, one manager, two cosmetologists, 4 manicurists and pedicurists, 2 solarium operators and a cleaner.

The masters at the “Your Style” beauty salon work in two shifts: the first shift works from 8-00 to 14-00, the second shift - from 14-00 to 20-00.

The cleaning lady's working day is not standardized, therefore, by agreement, she can come and carry out wet cleaning of the salon during her shift, i.e. at 14-00 or at the end of the working day, i.e. at 20-00. Once a week, her duties include general cleaning.

2.5 Assessment of the sales market and main competitors of the “Your Style” beauty salon

Beauty salons are not only a beautiful business, but also a fast-growing one. How else can we explain the fact that in recent years two or three salons have been opening every month, not only in the capital, but also in the Moscow region. They appear in new buildings, shopping centers, and business districts.

According to expert estimates, the market supply for salon services in the Moscow region is $33-45 million, while the potential market capacity is $75-85 million.

Consequently, the reserve exists - the opportunity to open new enterprises is limitless. It is much more promising to start this business in the Moscow region, where competition is much less than in the capital. Cosmetology exhibitions promptly responded to the boom in the opening of beauty salons. Only InterCharm Professional, within the framework of the Salon Management conference, gathers 500 people every year, 20-30 people attend monthly seminars for beginners, in the database of this consulting firm there are more than 300 investors planning to create a beauty salon or SPA center (25% of all visitors applications for the purchase of a business - specifically for beauty salons). Several franchising programs for beauty salons are being implemented, with plans to create dozens of new salons in Moscow and the region. Demand creates supply - books are published on how to open a beauty salon or spa center. There are many business schools where the cost of a one-week course reaches $1,000, and the cost of a five-month training program is about 25,000 euros. Several groups of specialists have appeared who are professionally involved in helping to create beauty salons. Their services are quite expensive, but cost much less than the consequences of design errors.

Since the beginning of 2000, the beauty salon market has been developing at a dynamic pace - growth was up to 25-40% per year. A significant slowdown in the pace of development was typical only for small regional cities; in large cities, the number of beauty salons continued to increase.

There are currently more than 3,500 beauty salons in the Moscow region, of which less than 5% are chain stores, that is, about 175 salons. Compared to 2009, about 800 more salons appeared.

The growth in the number of beauty salons is facilitated by the fact that in society it has become indecent to appear unkempt, unkempt, and old. Now Russians not only cut their hair, dye their hair, and take care of their nails, but also en masse have begun to shape their figure, rejuvenate their skin, and fight stress and cellulite. Up to a quarter of today's salon clients are previously unusual visitors - men, puzzled by the fight against hair loss, beer belly and chronic fatigue. Young people also flocked to salons, seeking to tidy up the blooming skin of adolescence. Over the past two years, thirty percent of women aged 30 to 40, who previously visited beauty salons only as clients of a hairdresser, for the first time took courses in expensive cosmetic procedures - skin rejuvenation, figure correction, etc. Clients have come to understand that home care in terms of effectiveness cannot be compared with salon procedures; moreover, the salon saves time, effort and adds positive emotions from communication.

) beauty salon "Caprice",

) beauty salon "Edem".

In Table 2.5 we will analyze the main competitors of the “Your Style” beauty salon.

Table 2.5 - Analysis of the main competitors of the “Your Style” beauty salon

Indicator	"Your style"		"Gloria"	"Caprice"
Opening hours
Assortment policy
Price level
Quality of services
Service level
Sales promotion

It can be seen that the beauty salon “Your Style” has competitive advantages in the field of assortment policy, pricing policy and sales promotion. Competitive advantages In the area of ​​assortment, it also has a beauty salon “Edem”, which provides services in the field of medical cosmetology, photoepilation, manicure-pedicure, hairdressing, and makeup.

Sales of services from salons that have been operating for more than 5 years remain at the same level or lower, while salons that opened about a year ago are increasing their growth rates. However, the level of service does not always correspond to what it should be; in the designed enterprise it is expected to focus on the quality of service provided and avoid the “flow” factor, focusing on acquiring regular customers, thereby acquiring a good reputation among potential clients.

Potential consumers of the “Your Style” salon are men and women with an average income level who pay attention to their appearance and the health of their skin and nails. This segment is practically no different from the segment of competitors, thereby increasing the need for salon personnel to constantly improve and enhance the quality of service.

3. Economic assessment of activities for organizing the beauty salon enterprise “Your Style”

1 Production plan for the beauty salon “Your Style”

The purpose of developing a production plan is a more flexible policy in the field of smoothing out seasonal fluctuations, more efficient production and sales activities.

In Table 3.1 we present the planned production program of the beauty salon “Your Style”

Table 3.1 - Planned production program of the beauty salon

	Hair salon for 4 chairs	Cosmetology salon		Manicure and pedicure room
September

This production program is the maximum possible under the following conditions:

1) the hairdressing salon can receive 14 clients in one work shift;

2) cosmetology room - 7 people;

) solarium, if sanitary treatment standards and operating requirements are met, one work shift can operate for 5 hours;

) manicure and pedicure room - 15 people.

Calculation necessary equipment for equipping a beauty salon are given in Appendix B.

Note that the main supplier of special equipment is Euromedservice LLC, Moscow and the Ikea store; the cost of the equipment is taken according to the price lists of these suppliers.

According to the calculations, 667,290 rubles are needed to purchase the necessary equipment.

Next, we will calculate depreciation charges. Depreciable property includes fixed assets and intangible assets with a useful life of more than 12 months and an initial cost of more than 40,000 rubles. According to Appendix 1, it is clear that the depreciable property in the project is the Style 52/180 - Tecnosole solarium, worth 300 thousand rubles. and a useful life of 5 years. Let's calculate the amount of depreciation using the nonlinear method in Table 3.2.

Table 3.2 - Depreciation charges

This property belongs to the third depreciation group and the amount of depreciation is calculated using formula (3.1):

AO = 1/n × Cper (3.1)

where AO - depreciation charges;

n - useful life, months,

Spper is the initial cost of a fixed asset item.

AO = 1/60 × 300000 = 5000 rub. per month or 60,000 rubles. per year.

Next, we will calculate the needs for raw materials, basic and additional materials, instruments. We will present a detailed calculation in Appendix B. The Appendix indicates the basic materials and necessary raw materials for the provision of hairdressing and cosmetology services, solarium services and manicure salon. The cost of raw materials and materials in general, as well as per unit of service, was determined based on the sales forecast.

In Table 3.3 we summarize the main results of calculating the needs for raw materials, basic and additional materials, and tools.

Table 3.3 - Calculation of the need for raw materials and basic materials

The calculation of the need for raw materials and basic materials per unit of hairdressing services in a beauty salon is 17.62 rubles. Most of the materials used and the tools used to provide them have a service life of 1 or 2 years, which leads to low material costs. The cost per unit of solarium services is 8.62 rubles. The cost per unit of manicure and pedicure services is 88.50 rubles. The most material-intensive expenses are cosmetology services, the cost of which is 250.20 rubles.

We will calculate the need for raw materials and materials for the entire planned production program based on the production program and taking into account the consumption of raw materials and materials per unit of services of each type.

For example, in January the costs will be:

Hairdressing services: Zs = 17.62 * 868 = 15294.16 rubles.

Cosmetology salon: Zs = 250.20 * 217 = 54293.4 rubles.

Solarium: Zs = 8.62 * 155 = 1336.1 rub.

Manicure and pedicure room: Zs = 88.50 * 465 = 41152.5 rub.

Total costs of raw materials and materials in January will be:

Zs = 15294.16 + 54293.4 + 1336.1 + 41152.5 = 112076.2 rub.

We will similarly determine expenses for the subsequent months of the year.

The calculation results are presented in Table 3.4.

Table 3.4 - Calculation of the need for raw materials and basic materials for the production program, rub.

	Costs of raw materials and supplies
	Hair salon	Cosmetology salon		Manicure and pedicure room
September

The premises for the beauty salon “Your Style” at the address Pushkino, Turgeneva St., 78 are planned to be rented, the price of 1 square meter is 1,687 rubles. The area of ​​the rented premises is 100 sq.m.

The rent will be:

AP = 1687 × 100 = 168,700 rub. per month

AP = 168700 × 12 = 2024400 rub. per year.

Monthly administrative expenses also include payment burglar alarm and expenses associated with the daily operation of the beauty salon (clerical and office expenses).

Administrative expenses for the “Your Style” beauty salon are presented in table 3.5.

Table 3.5 - Administrative costs, thousand rubles.

It can be seen that for the year administrative costs amounted to 2204.4 thousand rubles. or by quarter in the amount of 551.1 thousand rubles. The largest share among them falls on rent.

In Table 3.6 we will calculate the wages of employees and charges on them. Calculations are given for a month. In subsequent calculations, we will present annual data on wages and charges on them by multiplying by the number of months in the year (12 months)

Table 3.6 - Calculation of personnel requirements and wages

Positions	Number of staff units	Monthly salary, rub.	Payroll accruals (30%)	Total expenses for wages and social contributions per month
General Director
Salon Manager
Accountant
Master all-rounder
Cosmetologist
Solarium operator
Master of manicure and pedicure
Cleaner

Based on the monthly salary, we determined wage accruals in the amount of 30% (social contributions), as well as the total amount of labor costs per month.

In Table 3.7 we present a summary calculation of the current expenses of the “Your Style” beauty salon.

Table 3.7 - Total current costs, thousand rubles.

Indicators	1 sq. 2014	2 sq. 2014	3 sq. 2014	4 sq. 2014	Total for the year
Production costs
Other expenses

Thus, the current expenses of the beauty salon will amount to 8898.81 thousand rubles in the first year of operation.

Based on the calculations carried out, it is possible to formulate the cost per unit of services, taking into account the total current costs and based on the production program of the “Your Style” beauty salon. Administrative and office costs, labor costs, depreciation costs and other expenses will be distributed proportionally.

Table 3.8 - Current costs per unit of services, rub.

Indicators	Hairdressing services	Cosmetology services		Manicure and pedicure
Production costs
Administrative and office costs
Total labor costs
Expenses for depreciation of fixed assets
Other expenses

Thus, the current costs per unit of hairdressing services will be 249.83 rubles, per unit of cosmetology services 1179.02 rubles, solarium services - 1309.99 rubles. and manicure and pedicure services RUB 537.82.

3.2 Marketing plan and marketing strategy of the beauty salon “Your Style”

One of the main objectives of the marketing activities of the “Your Style” beauty salon is a sustainable and stable increase in sales of services, gaining a reputation and maintaining the created image, which will ultimately lead to maximizing profits.

The “Your Style” beauty salon intends to achieve its goals using a price penetration policy, which involves initially setting reduced prices for the services offered. A low price for new high-quality services will lead to great demand, which will allow a constant increase in sales volumes. Large sales volumes and reduced costs will allow the “Your Style” beauty salon to achieve high profits. The pricing policy is aimed at maintaining the optimal combination of affordable price and high quality services provided.

As a commercial strategy, we can highlight the conquest of the largest market share in the city of Pushkino, Moscow region. The lower the price for a service, the greater the volume of services that can potentially be provided, and a further increase in price will be justified by the quality of services and the level of inflation.

To implement the marketing plan, additional costs will arise, which are taken into account in the cost of services of the “Your Style” beauty salon.

It is necessary to strive to ensure that the consumer is constantly exposed to information about the services offered, as well as a high level of customer service, for which the beauty salon “Your Style” must perform the following actions:

2) development of new service areas;

) personal work with the consumer;

) organizing the reception of information about the beauty salon from clients;

) use of telephone and computer communications (Internet);

) processing of marketing research;

) fast order processing.

By improving the quality of service and expanding the range of services, it is planned to attract potential visitors and make them regular clients of the salon.

To stimulate sales, the “Your Style” beauty salon will hold various promotions. For example, every 100 clients will receive special gifts. All visitors will be issued discount cards. You can offer (especially for married couples with children) such a promotion - “The third one is free”, in which two adults are provided with hairdressing services on a general basis, and a child is free, and many more. etc.

The main methods for increasing sales of the services of the “Your Style” beauty salon are:

) creation of business and plastic discount cards;

) sign design.

To produce advertising booklets, leaflets, pocket calendars, business cards and plastic discount cards, after analyzing the prices for these products, Tvoy Stil LLC will contact the Press-Inform advertising agency, whose prices and quality of advertising products are optimal.

The booklets are supposed to be produced with a large amount of information, which includes the price list of the beauty salon, information about the salon itself with photographs, with directions to the salon, and ongoing promotions.

Circulation from 11 to 20 pieces. - 120 rub. / 1pc.

Circulation from 21 to 50 pieces. - 100 rub. / 1pc.

Circulation from 51 pcs. - 80 rub. / 1pc.

The number of booklets produced is 200 pieces, therefore, the costs for their production will be:

Z = 200 * 80 = 16,000 rub.

Laminated discount cards with a developed design, personalization and numbering, rounded corners on coated paper 300 g/m is 1000 rubles. / 100 pcs. Manufacturing costs 200 pcs. discount cards will be:

Z = 1000 * 2 = 2000 rub.

The cost of laminated leaflets with a developed design, digital edition of 200 pcs., A3 format is:

A3 format - 40 rub. / 1pc.

The costs for their production will be:

Z = 200 * 40 = 8000 rub.

To advertise a beauty salon, it is also proposed to distribute advertising pocket calendars. Business card-sized pocket calendars with a picture of a beauty salon, the address and phone number of the salon are expected to be distributed to the first visitors of the salon. The cost of pocket calendars according to the price list advertising agency“Press-Inform” with lamination and rounded corners with a circulation of 1000 is 4400 rubles. / 1000 pcs.

Business cards are offered to be printed on glossy paper 300gsm, color, double-sided in an edition of 100 pcs. The cost is 500 rubles. / 100 pcs. Additional lamination costs RUB 250. / 100 pcs. and rounding corners - 80 rub. / 100 pcs.

With a circulation of 200 pcs. expenses will be:

P = (500 + 250 + 80) * 2 = 1660 rub.

In Pushkino, similar services are provided by the advertising agency MEDOR. Distribution cost advertising leaflets 200 rub. for 100 pcs. / hour

The total cost of distributing leaflets and booklets will be:

P = 200 * 4 = 800 rub.

Advertising for the “Your Style” beauty salon, which can reach the largest audience of listeners, is radio advertising. Radio advertising has such an advantage over other media as 24-hour broadcasting. The population listens to the radio anywhere and everywhere: at home, on the street, at work, in the car. As a result, advertisements placed on relevant radio programs reach a significant percentage of consumers' audiences, regardless of where they are located. In addition, radio advertising is quick and usually inexpensive.

In terms of the volume of daily and weekly audience, the leading position (first place in the ratings of leading research companies) in many large cities of Russia is occupied by Road Radio (see Appendix D).

The target audience is active, purposeful people aged 30-55 (50% men and 50% women) who have a family, children, country house, car, value warmth and comfort, love to relax in the company of friends, love to travel. They have average and above average income.

Wed = 19500 × 0.7 = 13650 rub.

Av01 = 13650 - (13650 * 0.1) = 12285 rub.

In subsequent months, the cost will be 13,650 rubles. Thus, the total cost of advertising on radio will be:

Rs = 12285 + (13650 * 11) = 162435 rub.

Services for creating and designing signs in Pushkino are offered by the advertising and production company “RED Line”. The cost of the sign including VAT is RUB 45,000.00.

In Table 3.9 we present the costs of implementing an advertising campaign.

	Quantity, pcs.	Cost, rub.	Cost, rub.
		80.00 / 1 pc.
Leaflets		40.00 / 1 pc.
		200 / 100 pcs.
Pocket calendars		4400.00 / 1000 pcs.
Beauty salon business cards		830.00 / 100 pcs.
Discount cards for clients		1000.00 / 100 pcs.
Creation and design of a sign
	Amount including VAT

Hairdressing services Рр = 59974 / 8160 = 7.35 rubles.

Cosmetology services Рр = 59974 / 2040 = 29.40 rubles.

Solarium services Рр = 59974 / 1456 = 41.19 rubles.

Manicure and pedicure services Рр = 59974 / 4217 = 14.22 rubles.

It is also necessary to provide highly qualified customer service to the salon, create a cozy environment and homely atmosphere, and introduce a subscription system that entitles its regular customers to discounts.

Potential clients of the “Your Style” beauty salon include people with average incomes.

In Table 3.10 we will conduct a SWOT analysis of the “Your Style” beauty salon.

Table 3.10 - SWOT analysis matrix for the beauty salon “Your Style”

POSSIBILITIES	STRENGTHS
Availability of established partnerships. The ability to use new technologies, which will attract additional groups of clients Increasing the level of services to consumers Increasing the number of potential clients Ability to expand the range of services offered Improving the demographic situation	Availability client base Highly qualified personnel Individual and flexible approach to each client High motivation of employees System of discounts and promotions High-quality and large range of inventory
	WEAKNESSES
ü State tax policy ü Entry of new competitors into the market ü Changing consumer tastes ü Changes in household incomes ü The emergence of competitive advantages among competitors	Incomplete information about competitors Insufficient advertising policy Low level of management, which can lead to making incorrect management decisions

The pricing policy of the beauty salon will be established based on the initial establishment of reduced prices for the services offered, relative to competitors. The price must take into account the cost of providing beauty salon services. The cost per unit of service includes advertising costs.

The cost per unit of services of various types is presented in Table 3.8. Taking into account advertising costs, they will be:

Hairdressing services C = 249.83 + 7.35 = 257.18 rub.

Cosmetology services C = 1179.02 + 29.40 = 1208.42 rub.

Solarium services C = 1309.99 + 41.19 = 1351.18 rub.

Manicure and pedicure services C = 537.82 + 14.22 = 552.04 rub.

In Table 3.11 we present the formation of prices for services.

Table 3.11 - Formation of prices for services (rub.)

	Types of services	Cost per unit of services, rub.				Price of competitors or similar enterprise	Final price
			Service Units	Total volume of services provided
	Hairdressing service
	Cosmetology services
	Manicure and pedicure

We plan a profit margin of 30% of the cost.

The price is defined as the sum of the unit cost of services and profit:

Hairdressing services C = 260.25 + 78.05 = 338.3 rub.

Cosmetology services C = 1220.7 + 366 = 1586.7 rub.

Solarium services C = 1368.39 + 410 = 1778.39 rub.

Manicure and pedicure services C = 557.98 + 167 = 724.98 rub.

The cost of a solarium is calculated based on the cost of 1 minute and the duration of one session for 3 minutes. The price is based on a subscription for 10 sessions. The table defines the lower and upper limits of the final price of each type of service.

We will present the most complete calculation of prices for beauty salon services in Appendix E. This calculation is based on a comparison of prices with the main competitor - the Eden beauty salon (see Table 2.5) - relatively reduced prices are set.

3.3 Classification and risk assessment of the “Your Style” beauty salon

To successfully implement a sales plan, it is necessary to identify and analyze possible risks during the implementation of the project. The main types of risks to which the beauty salon “Your Style” is exposed include commercial risks, financial and intra-company risks.

Commercial risks include:

) the likelihood of weak interest or non-acceptance by potential consumers of some type of service, which leads to a decrease in revenue and profit. To avoid this phenomenon, it is necessary to strengthen promotion and competently implement the marketing plan;

) unfair actions of partner companies and employees;

) saturation competitive environment, increasing the number of salons in the area;

) increase in tariffs and prices for rent, materials.

Financial risks include the risk of non-payment by clients for services provided. To prevent this, it is necessary to introduce a 100% prepayment system;

Intracompany risks are:

1) dissatisfaction of employees with the work regime, wages, company policy;

2) violation of trade secrets of the salon and transfer of valuable commercial information into the hands of competitors;

Regardless of the type and degree of risk, there are ways to prevent it and reduce possible damage.

Kr = U/C2 (3.2)

where Kr is the risk coefficient;

Y - the maximum possible amount of loss from an operation in the course of commercial activity;

C - volume financial resources, rub.

In Table 3.12 we will analyze the risks and their degree.

Table 3.12 - Risk assessment

Types of risks				Risk level
External risks of indirect action: Consumers; Competitors; Suppliers; Local authorities.
Direct external risks: Economic; Political; Social; Ecological.
Internal risks: Labor resources; Financial resources; Material resources; Information resources; Organizational culture; Organizational structure.
				0.21 or 21%

Therefore, we can conclude that the risk of project implementation is minimal.

3.4 Financial plan for a beauty salon

A financial plan is an essential part of a business plan. Main points financial plan: sales volume, profit, capital turnover, cost, etc.

Initially, we will draw up a plan for the income and expenses of the beauty salon based on their production program, the cost of a unit of services and the price for them.

It is necessary to calculate the costs of the salon if it is not fully loaded, which is inevitable when opening and initially attracting clientele. The likelihood that the “Your Style” beauty salon will be only 40% full in the first 2 months is very high, but in the future, with well-placed advertising, planned discounts and an expanded list of services, the beauty salon will be attractive to clients.

In Table 3.13 we present the sales volume forecast based on the incomplete occupancy of the beauty salon.

Table 3.13 - Sales volume forecast

	Types of services provided (quantity per month)
	Hair salon	Cosmetology salon		Manicure and pedicure room
September

Based on the cost of services and the sales volume forecast in Table 3.14, we present the proceeds for the project.

Total revenue is determined based on the average final price according to table 3.11. The revenue volume is determined as the product of the cost of the service and the projected sales volume.

Thus, according to Table 3.14, it can be seen that the total revenue in the first year will be about 33,445 thousand rubles.

Table 3.14 - Revenue from the provision of beauty salon services

	Hair salon	Cosmetology salon		Manicure and pedicure room
September

LLC "Your Style" uses a general taxation system.

In Table 3.15 we present the calculation of the value added tax for the surcharge.

Table 3.15 - Calculation of VAT for additional payment, rub.

Tangible assets and services	Including VAT	Excluding VAT	VAT amount
1. Sales volume (per year)
Total VAT accrued
2. Cost of raw materials and materials
3. Equipment cost
4. Rent
Total VAT credited
VAT to be paid additionally

Also, Your Style LLC pays insurance premiums (see Table 3.6), the monthly amount of which is 432,900 rubles.

Social contributions per year will be:

St = 432900 * 12 = 5194500 rub.

Profit tax is calculated based on the amount of profit received (see Table 3.16).

In Table 3.16 we present the plan of income and expenses, which was compiled on the basis of previous calculations.

Table 3.16 - Plan of income and expenses (profits and losses), rub.

Indicators	Values
Revenue from sales of services (excluding VAT)
Cost of services (expenses), including
Labor costs
Material costs (including costs for registering an LLC)
Amounts of accrued depreciation
Administrative and office expenses
Taxes expensed
Taxable income
Income tax
Net profit (loss)

According to the income and expense plan, it is clear that as a result of its activities, revenue from the sale of the services offered will amount to 28,343 thousand rubles. The cost is 9503 thousand rubles. Taxable profit is equal to 18,840 thousand rubles.

As a result, the beauty salon will receive a net profit of 15,072 thousand rubles.

In Table 3.17 we present the composition of taxes paid by the beauty salon Your Style.

Table 3.17 - Composition of taxes of Your Style LLC

Thus, the total amount of taxes paid in the first year was about 13,322 thousand rubles.

We will present the plan of cash receipts and payments in Appendix G.

The plan of cash receipts and payments is based on the plan of income and expenses broken down by month, but indirect taxes are taken into account in the cost of tangible assets and services. Also, this section of the financial plan includes all calculations for the “Your Style” beauty salon (cash inflows and outflows); accordingly, expenses are also included that are not included in the cost price, but are of a capital nature, i.e. This is the cost of the purchased equipment. All expenses are strictly allocated to the month in which they were planned to be paid.

As a result, the last line “Balance at the end of the month” shows whether cash flows are planned correctly and whether there will be a deficit in any month. In the latter case, those payments whose payment can vary over time must be postponed to another, more favorable period or a short-term loan must be planned.

The data in Appendix G indicates that for the analyzed year 2014, the proposed project has a positive accumulated cash flow. Negative cash flow is observed in January 2014, which is due to the fact that project revenues in this month do not cover the capital expenses of the beauty salon.

Cash receipts in February 2014 in the amount of 877,024.54 rubles. covered the cash deficit in the amount of 143,554.68 rubles. and the cash balance at the end of the month is positive - 733,469.86 rubles.

The projected increase in cash flow increases monthly (see Figure 3.1).

Rice. 3.1 Dynamics of cash receipts for the project

The cash balance at the end of 2014 amounted to approximately 16,149 thousand rubles.

Note that to open a beauty salon, the enterprise incurs capital costs for the project in the amount of 667,290 rubles. and 11,000 rub. for LLC registration. In addition, to start its work, working capital in the amount of 1,516,050.85 rubles is required.

The total amount of funds required is 2,194,341 rubles.

These funds are supposed to be borrowed from Sberbank.

Sberbank of the Russian Federation offers a “Business Start” loan. The Business Start loan is provided to open your own business using a standard business plan program. Loan amount up to 10,000 thousand rubles. Interest rate is 17.5% per annum, for a period of up to 3.5 years.

Let’s determine the costs of a loan for the beauty salon “Your Style” for a short-term loan.

The loan amount will be 2194 thousand rubles. for 1 year.

We present loan payments in Table 3.18.

Accordingly, we will adjust the cash flows for the project, since interest on the loan reduces the amount received net profit.

Table 3.18 - Loan payments, rub.

	Loan balance	Loan interest	Cash receipts
September

Thus, loan payments reduced cash receipts and amounted to 16,340,482 rubles.

In Table 3.19, we will draw up a balance sheet for the “Your Style” beauty salon, which reflects the state of affairs at the enterprise by the end of the first year of its existence. The balance sheet is an account of assets and liabilities, the difference of which gives an estimate of the equity value of the enterprise.

sales competitor beauty salon

Table 3.19 - Balance sheet of Your Style LLC for 2014, thousand rubles.

Table 3.20 - Plan for the sources and use of products from the “My Style” beauty salon, thousand rubles.

) the profitability of the enterprise is determined by formula (3.3):

R = P / I (3.3)

where R is the profitability of the enterprise;

P - profit;

And - all the company's costs.

R = 15072 / (9600.4 + 2194 + 208) = 1.256 or 125.6%

) the payback period of the project is determined by formula (3.4):

T = 1/R (3.4)

where T is the payback period of the project;

R - profitability of the enterprise.

T = 1 / 1.256 = 0.8 years or 9.6 months.

) labor productivity is determined by formula (3.5):

PT = V/h (3.5)

where PT is labor productivity;

B - revenue from sales of services;

H - number of beauty salon employees.

PT = 28343 / 20 = 1417.15 thousand rubles.

) costs per ruble of services are determined by formula (3.6)

Zrub. = C / B (3.6)

where is Zrub? - costs per ruble of services;

C - cost of services;

B - revenue from the provision of services.

Zrub. = 9503 / 28343 = 0.33 rub.

) capital productivity is determined by formula (3.7):

Fo = V / OF (3.7)

where Фo is capital productivity;

B - revenue from the provision of services;

PF - the cost of fixed assets and equipment.

Fo = 28343 / 667.29 = 42.47 rubles.

The results obtained for determining the effectiveness of the proposed business plan for creating a beauty salon “Your style will be presented in Table 3.21.

Table 3.21 - Efficiency indicators of the beauty salon “Your Style”

Indicators	Values
Revenue from sales of services (excluding VAT), thousand rubles.
Cost of services (expenses), thousand rubles.
Net profit, thousand rubles.
Enterprise profitability, %
Project payback period, months.
Labor productivity of workers, thousand rubles.
Costs per ruble of services, rub.
Capital productivity, rub.

Thus, the designed beauty salon “Your Style” is a profitable enterprise. For every ruble invested, Your Style LLC gets almost 26 kopecks. or 0.256 rub. net profit.

The labor productivity of beauty salon workers in the first year of operation (2014) amounted to 1,417.15 thousand rubles. per person.

Costs per ruble of products are 0.33 rubles.

For every ruble invested in equipment, the “Your Style” beauty salon receives 42.47 rubles. cost of services sold.

Calculations have shown that the project is effective and it is worth investing in it, since the founders will receive a net profit in the amount of 15,072 thousand rubles, and the payback period of the project is 9.6 months.

CONCLUSION

Business planning plays an important role in the activities of enterprises and organizations, regardless of their field of activity. Beauty industry companies are no exception.

There are two main goals of business planning for beauty industry enterprises:

) convince potential investors of the advisability of investing money in a business or providing a loan;

) help maintain the chosen course and take into account random, unforeseen circumstances to deviate the business plan writer from the goal.

A business plan is used regardless of the scope of activity, scale, ownership and legal form of the enterprise. In any case, both internal issues related to enterprise management and external issues related to the establishment of contacts and relationships with other enterprises and organizations are resolved.

The main types of enterprises in the beauty industry include: beauty salons, cosmetic centers and complex enterprises.

The beauty salon “Your Style” is planned to be organized in the form of an LLC in 2014. Trofimova A.V. and Krasnova N.I., are the owners of a beauty salon, premises are rented at the address: Moscow region, Pushkino, Turgeneva st., 78.

The salon's opening hours are from 8.00 to 20.00, without lunch and weekends.

It is expected that the main workers in the “Your Style” beauty salon will work in two shifts: the first shift from 8-00 to 14-00, the second shift from 14-00 to 20-00.

It is proposed to provide the following services:

6. Hairdressing services for children and adults: haircuts, perm, coloring.

7. Cosmetology services: facial cleansing and massage, seaweed wrap, “slim legs” and “flat stomach” programs, hair removal with natural wax, sugar paste - sugaring.

Manicure, nail extensions, bio-gel.

Pedicure, foot massage, peeling.

Solarium - vertical turbo.

Potential competitors of Your Style LLC are middle-class salons in the city of Pushkino. There are 46 beauty salons in the city. As the main clients, we will consider those of them that are located directly near the designed salon. These include:

) salon - hairdressing salon "Gloria", which provides mainly hairdressing services,

) beauty salon "Caprice",

) beauty salon "Edem".

Beauty salon “Your Style” has competitive advantages in the field of assortment policy, pricing policy and sales promotion. The beauty salon “Eden” also has competitive advantages in the area of ​​assortment, which provides services in the field of medical cosmetology, photoepilation, manicure-pedicure, hairdressing, and makeup.

The calculation of staffing needs showed that with a two-shift operation of the “Your Style” beauty salon, it needs 20 main workers.

The main supplier of special equipment is Euromedservice LLC, Moscow and the IKEA store; the cost of the equipment is taken according to the price lists of these suppliers.

Similar work to - Organization of a beauty salon enterprise "Your Style"

The first year of operation for a beauty salon is decisive. At this stage, a team and reputation are formed, and the main and largest investments are made. If organizational mistakes are made, it will be extremely difficult to achieve success in subsequent periods, and therefore it is important to initially think through the strategy and concept of your business. Will help you solve this problem ready business plan beauty salon with calculations that will allow you to take into account all the main categories of expenses, competently analyze the market of consumers and competitors, and also estimate potential income.

Business description or resume of a beauty salon

In order to correctly draw up a business plan for a beauty salon, it is necessary to establish the basic parameters of the future enterprise or, in other words, in simple words, compose brief description business. This will allow you to understand exactly what results need to be achieved when developing and implementing the chosen strategy. In the description you need to provide the following information (example):

• Type of business activity: business-level beauty salon.
• Categories of services provided: nail service, hair removal, SPA, hairdressing services, massage, make-up, solarium, tattoo, eyelash extension service.
• Operating mode: from 10:00 to 21:00.
• Registration form: Individual entrepreneur on UTII plus simplified tax system 6%.

When presenting a business plan to potential investors or for obtaining a loan, this part also indicates the amount of required investment, which is calculated during the preparation of the plan.

Market and competition analysis

When planning to open a beauty salon from scratch, it is important to establish who your potential client is and what is the level of competition (direct and indirect) on current market(in your region of operation, business zone). This will allow you to competently draw up a list of services, as well as plan a marketing strategy.

Description of the target audience

Depending on cabin class target audience can be formed from clients who choose a master solely based on a qualitative assessment, and continuous clients who give preference to the nearest establishment. Following the example, for business class the percentage for these categories of visitors is approximately equal, and therefore the most optimal location for such a salon is large residential areas in the central areas of the city.

The flow of clients of such a business zone, taking into account the class of the salon, is represented by women from 25 to 40 years old with an average income of $300-400. Most of them have average and higher education, permanent work and family. This target audience is committed to tradition (visiting a salon is part of their lifestyle), influenced by fashion, and interested in receiving quality services at a relatively affordable cost.

Competition market research

Beauty salons provide a wide range of services, and therefore, when conducting an analysis, competitors are divided into several groups:

• Direct- beauty salons with a similar list of services operating in your business zone and price category.
• Indirect- establishments that provide services partially similar to yours (hairdressers, separate massage rooms, nail salons, private masters).
• Potential- salons of other price categories, areas, as well as establishments planned for opening.

Each group of competitors is analyzed by pricing policy, general level of service, as well as the list of services provided. Based on the data obtained, strong and weaknesses, it is determined what possible advantages you can use in your business:

• Competitive price- knowing the cost of services in other salons, you will be able to determine how much your clients are potentially willing to spend and whether it is possible to reduce (increase) the price, taking into account the cost of the service.
• New ones are safer and effective types services- after analyzing what services exist on the market, you can offer clients more modern analogues.
• Expanded range of cosmetics and techniques.
• Convenient work schedule- by expanding reception hours, as well as working on weekends, your beauty salon increases the level of service for clients, which makes it more popular.
• Various payment options- most salons only accept cash payments, which is not always convenient for the client. By providing the opportunity for cashless payment by cards, prepayment of services online, purchase of subscriptions or gift certificates, you will stand out significantly from your competitors.

Production plan

Drawing up a business plan for opening a beauty salon special attention must be given to description and calculations production process. This part is a kind of instruction for organizing work.

Detailed list of services and basic cost

The list of services that you will provide determines the layout of the premises, the list of necessary equipment, the number and qualifications of personnel. According to the example, a business class cabin can provide the following list of services:

Hairdressing services:

• Styling - $5;
• Men's haircut - $4;
• Women's haircut - $9;
• Painting - $20;
• Hair extensions - $50.

Nail service:

• Extension - $15;
• Edged manicure - $10;
• Coverage - $8;
• Painting - $9;
• Correction - $10;
• Pedicure - $30.

Massage:

• Classic - $10;
• Anti-cellulite - $12;
• Yoga - $8.

Makeup:

• Daytime makeup - $8;
• Evening makeup - $11;
• Wedding makeup - $13.

Epilation:

• Laser - from $15;
• Sugaring - from $10.

• Seaweed wrap - $25;
• Therapeutic mud wrap - $20;
• Salt peeling - $25.

Other procedures:

• Solarium - $3;
• Tattoo - $40;
• Eyelash extensions - $16.

Based on the popularity of the service and the expected flow of clients for your region, the number of jobs to provide each type of service is determined. As a rule, for large cities the following ratio is chosen:

• 3 hairdressing chairs;
• 2 nail service places (general manicure and pedicure room);
• 1 makeup artist position;
• 1 massage room;
• 1 solarium;
• 1 place of SPA treatments;
• 1 common place for eyelash extensions and tattooing.

Required equipment and supplies

Knowing the full list of services, you can make a list of necessary equipment and consumables. The calculated sample business plan for a beauty salon involves the purchase of the following equipment:

Hairdressing services:

• Chair for client - $100;
• Cabinet with mirror - $70;
• Hairdryer - $35;
• Curling iron with attachments - $30;
• Iron - $45;
• Hair clipper - $25;
• Washing - $60;
• A set of cutting tools (scissors, combs, clips, etc.) - $50;
• Cosmetics for styling and painting, protective collars, foil for painting - $1000 (per month);
• Trays for diluting paint, brushes, aprons and gloves - $50.

Nail service:

• Manicure table - $20;
• Palm rest - $4;
• Lamp for drying varnishes - $15;
• Pedicure chair - $100;
• Varnish cabinet - $50;
• Machine for mechanical manicure - $50;
• Hand tools (scissors, files, polishers, tongs) - $50;
• Table lamp - $60;
• Chair for the master - $70;
• Chair for client - $70;
• Foot and hand baths - $4;
• Instrument sterilizer - $25;
• Extension kits, varnishes, solvents - $500.

Massage:

• Massage table - $150;
• Cart for cosmetics - $50;
• Chair for a massage therapist - $70;
• Massage oils - $600
• Washing - $60.

Makeup:

• Dressing room mirror - $70;
• Chair for client - $100;
• Ring lamp - $150;
• Table for cosmetics - $50;
• Set of brushes - $15;
• Contouring palettes, sets of lipsticks, eye shadows, foundation - $700.

Epilation:

• Couch for a client - $150;
• Heater for sugar paste - $100;
• Magnifying lamp - $60;
• Table for cosmetics and tools - $50;
• Laser hair removal device – $5000;
• Sugar paste and cosmetic care products - $800;
• Washing - $60.

• Wrap table - $150;
• Thermal mittens - $13;
• Cosmetics for SPA procedures - $700;
• Gloves, baths, wrapping film - $300;
• Shower cabin - $200.

Other procedures:

• Solarium - $5500;
• Replacement lamps - $1000;
• Permanent tattoo machine - $200;
• Couch with headrest for eyelash extensions - $150;
• LED lamp on a tripod - $100;
• Kits for eyelash extensions, as well as ink and painkillers for tattooing - $1000.

Furniture and additional equipment:

• Administrator's seat (counter, chair, PC, telephone) - $500;
• Client waiting area (sofa, table) - $300;
• Utility rooms (refrigerators for cosmetics, shelving, wardrobes for employee clothing, tables and chairs for relaxation) - $500;
• Flowing water heater, air conditioning, audio system for relaxation during massage and SPA treatments - $600.

Consumption is also taken into account household chemicals, disposable tools and materials (towels, slippers, hats, negligees), office supplies - $600 per month.

A beauty salon is a promising type of business that is gaining popularity. According to research, in large cities there are 77 salons per 1000 women. At the same time, obtain the same data for provincial settlements quite difficult. But in order to find your niche in this business, a salon needs to be opened now, because over time the market will be oversaturated with such services and it will be more difficult for newcomers in this field to make a profit. For readers of the site //site, we have compiled a ready-made business plan for a beauty salon with plans for 2020. Below you can see the approximate costs of starting such a business.

List of services

To open a beauty salon you will need starting capital, which can be raised partially or entirely in the form of loan funds. In 2020, entrepreneurs can take advantage of a government program aimed at supporting small and medium-sized businesses.

You immediately need to decide on the list of services that the beauty salon will provide. For example, take the following:

• hairdressing services– haircuts for women, men, children;
• manicure;
• pedicure;
• cosmetology services, including hair removal, peeling, eyebrow, body and facial skin care;
• massage;
• solarium.

To open a beauty salon with a similar list of services, you will need a room with an area of ​​125 m2, which will be divided as follows:

1. Reception – administrator area with counter and wardrobe – 11 m2.
2. Hairdressing hall – 26 m2.
3. Hair care room – 12 m2. This is a specialized room where hair washing, curling and coloring will be carried out; it should not be confused with a hairdressing salon.
4. Pedicure and manicure room – 12 m2.
5. Massage room – 16 m2.
6. Solarium – 15 m2.
7. Makeup artist's office – 8 m2.
8. Staff room – 15 m2.
9. Utility room – 10 m2.

At the same time, in our business plan, the cost of funds for repairs and refurbishment of premises will average 240–280 thousand rubles.

Renting such premises will require 70–80 thousand rubles per month, acquisition will cost 5.6–7.2 million rubles depending on the city area (prices are taken as average for regional centers in the western regions of the Russian Federation).

The premises may be located on the ground floor of a residential building and must be removed from the housing stock. It is desirable that this be a busy place close to entertainment, shopping, business centers, as well as public transport stops.

The equipment costs listed below are weighted averages and may vary depending on the manufacturer, the material from which it is made and its functional features. A business plan involves a detailed description of the equipment of each salon room.

When writing this article, we tried to develop a detailed business plan for a beauty salon, describe the main organizational features of this type of business, calculate a financial model and analyze the effectiveness of this project in accordance with international standards business planning (UNIDO).

The article consists of eight sections, each of which provides answers to the most frequently asked questions and helps potential owners understand in more detail all aspects of the salon business. We hope this information will be useful for you.

Project idea

The idea of ​​the project is to open a beauty salon. In order to implement it, we will need to develop a concept for the future establishment, decide on the premises, and arrange the entire necessary documentation, make repairs, purchase and install equipment, draw up marketing plan actions and hire staff. In addition, it will also be necessary to calculate the main economic indicators and, based on them, assess the potential efficiency and possible risks associated with the implementation of the project.

First, let's define the initial information:

• The proposed location is a densely populated residential area in a city with a population of 500 thousand people or more;
• Interior area – 108 sq. meters (the premises are under long-term lease);
• Opening hours: daily from 9.00 to 21.00;
• Planning horizon (time period during which the effectiveness of this business plan will be assessed) – 5 years;
• Discount rate – 14%;
• Organizational and legal form – Individual entrepreneur;
• Tax system – Simplified (15% income minus expenses);
• The establishment's staff is 15 people;
• The estimated volume of investment is 4.2 million rubles;
• The source of investment is the owners’ own funds.

It is expected that the beauty salon will provide a wide range of services in all main areas of the beauty industry:

• Hairdressing services;
• Hair coloring services;
• Hair curling and styling;
• Mani Pedi;
• Cosmetology services;
• Facial care;
• Solarium;
• Massage and etc.

Also, all clients will be able to purchase all kinds of cosmetics for personal care if they wish.

Project concept

The beauty salon project will target visitors with an average income, who should make up the bulk of the population of the city area chosen for location. As a rule, most of the potential clients of such establishments are people living within walking distance.

Maximum proximity to potential clients was chosen as a key location criterion. The opening establishment will be located on the ground floor of a residential building near the central boulevard of a densely populated area of ​​the city. When choosing a location, you should pay attention to such criteria as:

• Proximity to transport infrastructure (the presence of nearby metro stations, railway stations and busy stops is an undeniable advantage);
• Proximity to the city's pedestrian arteries (central streets, boulevards and alleys);
• The presence of dense residential buildings in the location area;
• Availability of convenient access roads and parking spaces where you can leave your car;
• Development of adjacent infrastructure ( shopping centers, shops and restaurants).

Structure of space use

To provide the stated list of services in a beauty salon, you will need to post:

• Hairdressing salon – 25 sq.m.;
• Manicure and pedicure room – 12 sq.m.;
• Cosmetologist's office – 18 sq.m.;
• Solarium – 5 sq.m.;
• Massage room – 12 sq.m.

Also, part of the area will be occupied by utility and administrative premises:

• Reception area – 16 sq.m.;
• Staff rest room – 8 sq.m.;
• Utility rooms – 12 sq.m.

The total area including all premises will be 108 square meters. m.

Table 1. Structure of space use

Name of the premises	Area, sq.m.
Total:	108
Hair salon	25
Cosmetologist's office	18
Manicure and pedicure room	12
Massage room	12
Solarium	5
Reception area	16
Staff break room	8
Utility rooms	12

The beauty salon will be open daily from 9.00 to 21.00, which should help increase the number of potential clients.

The average bill for services provided will vary depending on the direction:

• Hairdressing services – 900 rubles;
• Cosmetology services – 1500 rubles;
• Massage – 1600 rubles;
• Manicure, pedicure – 900 rubles;
• Solarium – 25 rubles;
• Sale of cosmetics – 1100 rubles.

To start operating, you will need to register with the tax authority of the subject in which you plan to open. The best option for the organizational and legal form of a beauty salon is to use the status of an individual entrepreneur using a simplified taxation system (15% income minus expenses). In addition to registration legal entity You will need to go through several steps, such as:

• Ensure that the premises comply with fire safety regulations;
• Get expert opinion sanitary-epidemiological service;
• Register with Rostekhnadzor;
• Obtain a GOST-R certificate of conformity.

Organizational plan

The staff of the future beauty salon will consist of two categories: administrative and production.

Administrative staff are the people necessary for normal functioning salon and maintaining its activities. It will include:

• Administrators;
• Accountant;
• Cleaning woman.

Production personnel are the craftsmen and stylists who will provide services. Compound production staff:

• Stylists;
• Cosmetologists;
• Manicure and pedicure specialists;
• Massage therapists.

Administrators working on a 2/2 schedule will receive 30 thousand rubles monthly. Accountant responsible for maintaining accounting records and timely submission of accounting and tax reports – 20 thousand rubles per month. Cleaning lady – 18 thousand rubles per month. The remaining employees will receive a percentage of the services they provide:

• Hairdresser-stylist – 40%;
• Cosmetologist – 40%;
• Manicure and pedicure specialist – 40%;
• Massage therapist – 35%.

Table 2. Personnel

Name	Quantity	Salary, thousand rubles.	Total, thousand rubles
Total:	15
Administrator	2	30	60
Accountant	1	20	20
Cleaning woman	1	18	18
Hairdresser-stylist	5
Cosmetologist	2	40% of the cost of the service provided
Manicurist	2	40% of the cost of the service provided
Massage specialist	2	35% of the cost of the service provided

The wages of hairdressers and stylists will account for 39% of the wage fund. The share of cosmetologists in the payroll is 15%. Another 14% will come from the salaries of massage therapists. The share of manicure and pedicure specialists is 13%. Administrator salaries will require 12% of total costs. Accountant – 4%. And the remaining 3% will go to pay the cleaning lady.

One of the most important moments is the acquisition of all necessary equipment. To organize a full-fledged operation of a beauty salon, you will need equipment of the following categories:

• Hairdressing salon equipment;
• Equipment for cosmetology room;
• Manicure and pedicure room equipment;
• Equipment massage room;
• Solarium.

The hairdressing salon will be equipped with three mirrors, three hydraulic chairs, one children's chair, two hairdressing sinks, three carts with tools, two dryers, one climazon, a hairdressing vacuum cleaner and an air sterilizer. The total cost is 353 thousand rubles.

Table 3. Hairdressing salon equipment

Name	Quantity, pcs.	Cost, thousand rubles.	Total, thousand rubles
Total	17	-	353
Hydraulic barber chair	3	16	48
Barber chair for children	1	10	10
Hairdresser wash	2	19	38
Tool trolley	3	3	9
Barber mirror	3	7	21
Suchoir	2	13	26
Climazon	1	60	60
Hairdressing vacuum cleaner	1	16	16
Air sterilizer	1	5	5
Other equipment	-	120	120

To organize a cosmetology office, you will need a cosmetology chair, a trolley, a chair, a magnifying lamp, a towel warmer, a screen and a sterilizer. It will also be necessary to purchase the following hardware cosmetology equipment:

• Ultrasonic peeling device;
• Device for myostimulation;
• Apparatus for electrolysis;
• Microdermabrasion device;
• Vacuum therapy device.

The total cost of equipment for the beauty salon will be 393 thousand rubles.

Table 4. Beauty salon equipment

Name	Quantity, pcs.	Cost, thousand rubles.	Total, thousand rubles
Total	12	-	393
Cosmetology chair	1	70	70
Cosmetology trolley	1	8	8
Ultrasonic peeling device	1	27	27
Myostimulation device	1	45	45
Electrolysis device	1	55	55
Microdermabrasion machine	1	43	43
Vacuum therapy device	1	41	41
Chair for cosmetologist	1	8	8
Magnifying lamp	1	12	12
Towel warmer	1	14	14
Screen	1	5	5
Sterilizer	1	5	5
Other equipment	-	60	60

The equipment for a manicure and pedicure room will include a manicure table, a chair, a manicure apparatus, an extractor hood, an ultraviolet lamp, a manicure lamp, a pedicure apparatus, a pedicure chair, a trolley, a bathtub and a vacuum cleaner. Their total cost will be 233 thousand rubles.

Table 5. Manicure and pedicure room equipment

Name	Quantity, pcs.	Cost, thousand rubles.	Total, thousand rubles
Total	12	-	233
Manicure machine	1	15	15
Hood for manicure table	1	5	5
Ultraviolet lamp	1	3	3
Manicure table	1	8	8
Armchair	1	14	14
Manicure lamp	1	7	7
Pedicure machine	1	77	77
Pedicure chair	1	19	19
Ring lamp magnifying glass	1	9	9
Pedicure cart	1	17	17
Pedicure bath	1	6	6
Pedicure vacuum cleaner	1	8	8
Other equipment	-	45	45

To provide massage services, you will need to purchase a couch, a screen and a table for tools and cosmetics for a total cost of 62 thousand rubles.

Table 6. Massage room equipment

Name	Quantity, pcs.	Cost, thousand rubles.	Total, thousand rubles
Total	3	-	62
Massage couch	1	18	18
Screen	1	6	6
Table for tools and cosmetics	1	8	8
Other equipment	-	30	30

A vertical solarium will also be installed at a cost of 350 thousand rubles.

In addition to the above, it will be necessary to equip a reception area and a rest room for staff. The cost of equipment for these two zones will be 149 thousand and 38 thousand rubles, respectively.

Table 7. Reception area equipment

Name	Quantity, pcs.	Cost, thousand rubles.	Total, thousand rubles
Total	11	-	149
Reception desk	1	19	19
Administrator's chair	1	6	6
Cash register	1	15	15
coffee table	1	11	11
Sofa	1	15	15
Armchair	2	6	12
Wardrobe	1	14	14
Showcase for selling cosmetics	2	7	14
TV	1	23	23
Other equipment	-	20	20

Table 8. Breakroom equipment

Name	Quantity, pcs.	Cost, thousand rubles.	Total, thousand rubles
Total	5	-	38
Sofa	1	14	14
Armchair	2	4	8
Table	1	8	8
Cooler	1	8	8
Other equipment	-	10	10

Below is general structure equipment costs.

Equipment for the cosmetology office accounts for 25% of general expenses. The share of the hairdressing salon is 22%. Manicure and pedicure room – 15%. Massage room – 4% of all expenses. Solarium – 22%. Equipment for the reception area and lounge – 10% and 2% respectively.

Marketing plan

The key elements of a beauty salon's marketing plan will be the establishment's pricing policy and advertising promotion strategy.

The success and profitability of a business depends on the correct pricing policy. When determining prices for services provided, first of all, you should pay attention to the following factors:

• The market price established in the proposed location area (prices of competitors for similar services);
• Costs arising from the provision of a particular service (it is also necessary to calculate the profitability of the services provided).

When forming a pricing policy, you can resort to one of the following strategies:

• Set the price below the market price. Many of the newly opened beauty salons are resorting to this strategy. Most clients of beauty industry enterprises are quite conservative and reluctant to change their specialists, so it will be quite difficult to lure such a client to a newly opened establishment. Price is one of those factors that can influence the client’s opinion about changing the salon.
• Set the price above the market price. This pricing strategy should be used by beauty salons targeting luxury clients. For such people, price is not a determining factor; on the contrary, a high price will only emphasize the quality and exclusivity of the services provided.
• Set the market price. In this case, you need to clearly think through and work out the advantages that will set you apart from your competitors. It is necessary to make several “tricks” that would encourage potential clients to give their preference to your salon. As a rule, such “tricks” are a customer loyalty program and a wider list of services provided (the use of new techniques and practices in the beauty industry).

Do not forget that this type of business is subject to seasonality: both annual (demand for services provided increases in the spring and decreases in the summer) and weekly (the peak in demand for beauty salons occurs on weekends, and the decline in the first days of the week). To level out serious fluctuations in load, it is necessary to use a flexible pricing system, resorting to all kinds of discount programs.

Advertising is the main tool in the hands of beauty salon owners, with which they can inform potential clients about the opening and the services provided. In order for the salon to be successful and be able to attract required quantity clients need to pay great attention to advertising strategy.

At the initial stage, the most popular ways to promote a salon using advertising are:

These steps should help promote the salon and attract potential clients at the initial stage.

Schedule

The schedule for the implementation (opening) of a beauty salon can be divided into the following step-by-step stages:

1. Selection of premises and conclusion of a lease agreement;
2. Registration of a legal entity (LLC or individual entrepreneur);
3. Interior design development and renovation work;
4. Purchase and installation of all necessary equipment;
5. Personnel selection, website development and advertising campaign.

The first task facing future beauty salon owners is to find suitable premises. The premises must meet all necessary criteria. To simplify this stage, you can seek the help of professional realtors.

After the premises have been selected and a lease agreement has been concluded, it is necessary to register a legal entity. The most common forms of registration of a legal entity when opening a beauty salon are a Company with limited liability and Individual entrepreneur.

In parallel with the registration of a legal entity, it will be necessary to order the development of an interior design and carry out the full range of necessary repairs.

After the repair is done, you will need to order and install the equipment.

Also, do not forget about the selection qualified personnel and carrying out a set of marketing activities, including developing a website and conducting an advertising campaign.

It is expected that the implementation of all these actions will take about three months, after which the beauty salon will begin to fully function.

Financial plan

Investments in the project

To implement this project, it will be necessary to invest 4.18 million rubles. It is assumed that the personal funds of the owners of the establishment will act as a source of investment.

Table 9. Total investments in the project

Investment item	Volume of investments, thousand rubles.
Total:	4180
Registration of a legal entity	20
Obtaining permits	90
Selection of premises	50
Interior design development	85
Room renovation	640
Purchase and installation of ventilation and air conditioning systems	320
Website development	45
Recruitment	25
Advertising	220
Purchase of equipment	1578
Delivery and installation of equipment	90
Inventory of cosmetics	200
Working capital until self-sufficiency	817

As can be seen from the table above, the main item with a specific share of 38% of total investments is the purchase of equipment. Delivery and installation of equipment will take another 2% of the total investment. In addition to the equipment in the rented premises, it will be necessary to make repairs (15%) and install ventilation and air conditioning systems for the premises (8%).
Part of the investment will go to maintaining the normal functioning of the beauty salon at the initial stage - 19%. These types of costs include renting premises for the first 4 months, staff salaries for the first month of work, paying for utilities and other services. The remaining 18% will be required for: registration and obtaining permits, selection of premises, development of a design project, website development, personnel selection, advertising and the purchase of inventory of cosmetics.

Income

It is expected that the first quarter will be spent entirely on resolving all organizational issues related to the opening, and the beauty salon will begin to fully operate in the second quarter. The establishment's occupancy in the second quarter will be 29%. After which the load will continue to increase until it reaches the design capacity (reaching the design capacity is planned in 1.5 years from the start of the project).

The income portion will be generated through the sale of services divided into the following groups:

• Hairdressers;
• Cosmetology;
• Mani Pedi;
• Massage;
• Solarium;
• Sale of cosmetics.

The services provided by the salon are described in more detail in the table below.

Table 10. Price list

Revenue item	Average cost, rub.
Hairdressing services
Women's haircut	900
Men's haircut	600
Children's haircut	400
Hair coloring	1100
Hair highlighting	1100
Hair tinting	1000
Laying	900
Straightening	1000
Perm	1200
Cosmetology
Makeup	1500
Facial cleansing	1300
Depilation	900
Piercing	1700
Tattoo	4000
Peeling	1900
Facial care	2000
Mani Pedi
Manicure	600
Nail modeling	1200
Strengthening nails	1000
Nail polishing	100
Nail polish removal	50
Varnish coating	100
Pedicure	1200
Modeling toenails	1200
Nail extensions	1700
Massage
Classic massage	1200
Acupressure	1600
Anti-cellulite massage	1800
Chocolate wrap	2000
White clay wrap	2000
Solarium
One minute	25
60 minute subscription	1200
Other
Sale of cosmetics	1100

On average, the cost of hairdressing services will be 900 rubles, cosmetology services - 1500 rubles, manicure, pedicure - 900 rubles, massage 1600 rubles, solarium - 25 rubles per minute, and average bill for sold cosmetics – 1100 rubles.

The bulk of income (39%) will be generated from the provision of hairdressing services. Cosmetology will bring 17% of total revenues. Massage and manicure rooms will generate 14% of revenue each. Solarium – 3%. And the sale of cosmetics will bring an additional 13% of total revenue.

Expenses

All costs can be divided into two groups:

• Fixed costs;
• Variable costs.

Fixed costs of a beauty salon include:

TO variable costs can be attributed:

• Wages hairdressers-stylists (40% of the cost of services provided), cosmetologists (40% of the cost of services provided), as well as manicurists (40% of the cost of services provided) and massage therapists (35% of the cost of services provided);
• General business expenses – 2% of revenue;
• Purchase costs necessary materials– from 5% to 25% of the cost of each specific service;
• The markup on cosmetic products sold is 100% of the purchase price.

The cost price will consist of 46% of labor costs, 23% of the cost of renting premises, as well as payment utilities, telephone and Internet, 19% from the cost of purchasing necessary materials, 5% from depreciation, 3% from business expenses and 2% from taxes.

Tax system

The financial model is based on the assumption that a simplified system with a rate of 15% (income minus expenses) will be used as a taxation system.

Break even

The break-even point is reached at revenue of 2.2 million rubles per quarter (which is equal to 34% load). At 34% utilization, revenue from services provided begins to exceed total costs (fixed and variable) and the project reaches positive cash flow from operating activities.

Revenue and net profit

The graph below shows revenue dynamics over 5 years.

As can be seen from the above graph, the beauty salon will begin to function fully only in the second quarter. Gradually increasing the volume of revenue, by the 8th quarter it is planned to reach the maximum occupancy level, after which the revenue indicator will depend on changes in seasonal factors.

The graph below shows the dynamics of net profit over 5 years.

The beauty salon will be unprofitable for the first three quarters. The establishment's first quarterly profit is planned for the fourth quarter. After which the profit figure will vary from 300 to 800 thousand per quarter, depending on the seasonal demand for the services provided.

Project effectiveness analysis

To analyze the effectiveness of the project, it will be necessary to calculate the following indicators:

• Net cash flow;
• Net present value;
• Payback period (Pay-Back Period);
• Discounted Pay-Back Period;
• Profitability Index;
• Internal norm profitability (Internal rate of return).

Net cash flow (NCF) is the difference between positive and negative cash flows from a project.

This indicator is calculated for a certain period of time (in our case, the planning horizon is 5 years).

This indicator can also be characterized as the amount of cash remaining after satisfying all the cash needs of the investment project (net cash flow reflects the amount of cash that can be distributed among the owners of the company without threatening its future activities).

Net cash flow is the sum of cash flows from investing, operating and financial activities organizations.

The higher the net cash flow value, the more attractive the project is in the eyes of potential investors.

As can be seen from the above graph, net cash flow (NCF) after 5 years will be 10,983 thousand rubles.

Net present value (NPV) is the discounted (reduced to a certain point in time) difference between all cash inflows and cash outflows.

NPV shows reduced to the current moment time, the amount of income that the investor expects to receive after cash inflows, reduced by the amount of cash outflows, recoup the initial investment in the project.

If the net present value is greater than zero, then the investment is economically justified, and if the NPV less than zero, then invest money in this project unprofitable.

Using net present value, it is convenient to evaluate the effectiveness of alternative investment projects (for the same initial investments, a project with a large NPV is preferable).

As can be seen from the above graph, net present value (NPV) after 5 years will be 6026 thousand rubles.

Payback period (PBP) is the period of time required for the revenues generated by a project to cover the investment costs incurred at the beginning of the project.

The payback period is determined by the point in time at which the net cash flow (NCF) becomes (and subsequently remains) non-negative.

The main disadvantage of this indicator is that it does not take into account the receipt of funds after the reimbursement of the initial expenses incurred.

Payback period (PBP) of the project is 2.19 years.

Discounted Payback Period (DPBP) is the period of time required for the revenues generated by a project to cover the investment costs incurred at the beginning of the project, taking into account discounting.

The discounted payback period is determined by the point in time at which the net present value (NPV) becomes (and subsequently remains) non-negative.

Discounted payback period (DPBP) in our case is 2.45 years.

Profitability index (PI) is the ratio of discounted cash flows from the implementation of an investment project to the discounted amount of investment.

Profitability Index (PI) is 2.93.

The internal rate of return (IRR) is the interest rate at which the net present value (NPV) equal to zero. The internal rate of return is used to calculate the rate of alternative investments.

Internal rate of return (IRR) of the project63,5 %.

A summary list of performance indicator values ​​is presented in the following table:

Table 11. Project performance indicators

Performance indicator	Meaning
Net Cash Flow (NCF)	10983 thousand rubles.
Net present value (NPV)	6026 thousand rubles.
Payback period (PBP)	2.19 years
Discounted payback period (DPBP)	2.45 years
Profitability Index (PI)	2.93
Internal rate of return (IRR)	63,5%

Risk analysis

Every investment project subject to a certain set of internal and external risks. Their implementation can negatively affect the profitability of the project, and sometimes even lead to its closure. In order not to become a hostage to such a situation, we will consider the most likely risks associated with the activities of a beauty salon, and also provide several effective ways to combat them.

The risk of loss of competitiveness of communications due to increased activity of competitors in the fight for customers.

The opening of a beauty salon may affect the activation of competitors, which may lead to the loss of some potential customers.

The most productive ways to combat this type of risk are:

• A well-developed marketing plan;
• Correctly structured pricing policy of the establishment;
• High level of services provided;
• Clear loyalty program;
• Variety and attractiveness of the services provided.

The risk of high turnover (loss/poaching) of personnel and a decrease in the level of services provided.

The professionalism of the staff plays an important role in attracting and retaining new clients. The quality of personnel directly affects the level of services provided and, accordingly, directly affects profitability.

Ways to prevent this risk:

• Efficient system staff motivation;
• System for monitoring the level of services provided;
• Increasing loyalty of staff to management and customers to the establishment.

The risk of reducing the purchasing power of potential customers.

As a rule, this type risks associated with crisis manifestations in the economy. To mitigate such risks, it is necessary to be flexible, both in pricing policy and to have the opportunity to influence the reduction of key business expenses:

• When paying for labor, it is advisable to use the piecework method of calculation;
• if necessary, be able to switch to another brand of cosmetics used in the salon.

Risk of losing the loyalty of the customer base.

This type of risk is probably one of the main ones. Since the loyalty of regular customers is a key criterion influencing the success of a salon business. Loyalty is a thing that can be developed over years, but lost in one moment. To prevent this from happening it is necessary:

• Constantly maintain quality;
• Monitor customer satisfaction with service quality;
• Adapt to customer tastes and preferences;
• React to everything conflict situations arising during the functioning of the institution.

The risk of technological lag caused by the emergence of new techniques and services in the beauty industry.

The beauty industry does not stand still and every year more and more new advanced techniques and technologies appear. In order to keep up with this process, it is necessary to constantly improve and develop, updating the list of services provided. The most effective way not to lose competition in the market for new trends in the beauty industry is to constantly participate in thematic exhibitions and master classes.