Question: ... The entrepreneur is engaged in the retail trade of household appliances and furniture through stores with an area of ​​150 square meters. m and pays UTII. Sometimes the entrepreneur entered into sales contracts with legal entities who purchased goods with payment by bank transfer. Since 2006, the concept of "retail" has changed. Will such transactions be subject to UTII in 2006? Do I need to issue an invoice when concluding such transactions? (Letter of the Ministry of Finance of the Russian Federation of March 24, 2006 n 03-11-05/76)

Question: An individual entrepreneur is engaged in the retail trade of household appliances and furniture through stores with an area of ​​150 square meters. m and pays UTII. In some cases, the entrepreneur entered into sales contracts with legal entities. They purchased goods in stores and paid for them by bank transfer. Such transactions were formalized under the usual form of taxation.
Since January 1, 2006, the concept of "retail trade" has changed. In this regard, will such transactions fall under UTII in 2006? Should an entrepreneur issue an invoice or an invoice when concluding such transactions? Should the entrepreneur, when dispensing goods after a non-cash payment by the buyer, issue an invoice for the dispensing of goods, or is only a sales receipt required?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
of March 24, 2006 N 03-11-05/76
The Department of Tax and Customs Tariff Policy considered the letter on the procedure for applying the provisions of Ch. 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation (hereinafter referred to as the Code) in relation to retail trade and reports the following.
Federal Law No. 101-FZ of July 21, 2005 "On Amendments to Chapters 26.2 and 26.3 of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, and on Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid" in Art. 346.27 of the Code was amended, which entered into force on January 1, 2006, which, in particular, clarified the concept of retail trade.
In accordance with the new edition of Art. 346.27 of the Code, retail trade is understood as entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include the sale of excisable goods specified in paragraphs. 6 - 10 p. 1 art. 181 of the Code, food and beverages, including alcoholic, both in the packaging and packaging of the manufacturer, and without such packaging and packaging, in bars, restaurants, cafes and other catering facilities, as well as products of own production (manufacture).
Retail trade carried out through shops and pavilions with a sales area of ​​more than 150 sq. m for each object of the organization of trade, is recognized as a type of entrepreneurial activity, in respect of which, in accordance with paragraphs. 6 p. 2 art. 346.26 of the Code, a single tax on imputed income is not applied.
Paragraph 1 of Art. 492 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under a retail sale and purchase agreement, the seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.
From the content of Art. Art. 492 and 506 of the Civil Code of the Russian Federation it follows that the main criterion for distinguishing retail trade from wholesale trade is the ultimate goal of using the goods purchased by the buyer.
Thus, to the retail trade for the purposes of Ch. 26.3 of the Code includes entrepreneurial activities related to the sale of goods both for cash and for cashless payments under retail sales contracts, regardless of which category of buyers (individuals or legal entities) these goods are sold. At the same time, the defining feature of a retail sale and purchase agreement for the purpose of applying a single tax on imputed income is the purpose for which the taxpayer sells goods to organizations and individuals: for personal, family, home or other use not related to entrepreneurial activity, or for use these goods for business purposes.
Article 493 of the Civil Code of the Russian Federation establishes that, unless otherwise provided by law or an agreement, a retail sale and purchase agreement is considered concluded from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods.
According to the letter, an individual entrepreneur carries out activities for the sale of household appliances and furniture through stores with a sales floor area of ​​​​less than 150 square meters. m. In some cases, he sells these goods to legal entities for cashless payments.
Considering the changes made to Sec. 26.3 of the Code, ongoing business activities for the sale of household appliances and furniture, including legal entities, may be recognized as retail, regardless of the form of payment for this product (non-cash or cash).
If, when carrying out operations for the sale of household appliances and furniture, buyers are presented with the corresponding amounts of value added tax, invoices are issued, and also if an individual entrepreneur maintains registers of received and issued invoices, purchase books and sales books, then this activity does not may be recognized as a retail trade and subject to taxation in accordance with the generally established procedure or in accordance with a simplified taxation system.
Please note that retail trade does not include sales in accordance with supply contracts. So, according to Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, a supplier-seller engaged in entrepreneurial activity undertakes to transfer, within a specified period or within a specified period, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use .
In this case, in the case of the sale of goods under the supply contract, appropriate invoices are drawn up. On the basis of invoices for the release of finished products and other similar primary accounting documents, the organization and (or) individual entrepreneur issue invoices in the prescribed form in two copies, the first of which is sent (transferred) to the buyer no later than 10 days from the date of shipment of the product (goods) , and the second remains with the supplier for reflection in the sales book and VAT.
Consequently, if an individual entrepreneur sells household appliances and furniture under supply contracts and at the same time he draws up the appropriate invoices, then this type of entrepreneurial activity also cannot be recognized as retail trade and is taxed in the generally established manner or in accordance with the simplified taxation system.
Deputy Director
Department of Tax
and customs tariff policy
A.I.IVANEEV
24.03.2006

Technology surrounds us very tightly in everyday life and simplifies manual labor, making it a comfortable and enjoyable experience. But even the most expensive and modern models of household appliances can break down. Buying new ones is not always profitable, but repairing old equipment so that it serves for another couple of years is reasonable. Therefore, the demand for repair services has always been and will be in demand in cities with any population. Below is a business plan for a home appliance repair shop. The example was calculated for the regional center.

Information about the company

Main activity: repair of large and small household appliances. The workshop is expected to perform maintenance, adjustment and warranty service under a contract with a local household appliance retailer.

Legal form: individual entrepreneurship.

The main consumers should be residents of the city and nearby settlements of another region, republic. This may be due to the fact that residents of neighboring areas have the easiest access to the city than to other large settlements. In addition, the city has regular bus services to neighboring regions of the republic.

Goal: in a year, the workshop must withstand the onslaught of competitors, gain consumer confidence, pay off debts accumulated during the foundation of the project: for rent, purchase of equipment, spare parts, furniture and many other costs.

Over the next 2-3 years, the workshop should become one of the best and most respectable workshops in the field of consumer services and repairs in the appliance repair market. But in order to achieve the maximum goal, it is necessary to win the trust and respect of consumers. Service quality indicators should be such that customers are responsive and loyal to their contractor.

Accommodation: semi-basement in a large residential area of ​​the city. The area of ​​the workshop will be about 120 square meters. m. It includes a reception room, jobs for mechanics, a separate room for the director, a warehouse for repaired and accepted household appliances.

Consider the table of workshop premises:

Form of ownership of the premises: lease, confirmed by the rental agreement.

Taxation: simplified taxation system (income minus expenses).

Opening hours: every day from 10:00 to 19:00, including weekends. The schedule is chosen based on the standard working day of office workers, until 17:00. Most customers will be able to get into the workshop after their working day. On weekends, customers from suburban areas will be able to contact the workshop.

Paperwork

For registration, the IP form was chosen. But if you plan to work as an authorized service center for large manufacturers and retail chains, an LLC is formed. There is less trust in individual entrepreneurs, and it will be more difficult to obtain a service contract. There are no manufacturers of household appliances in the selected city. A contract was made with a local store to service their goods. Under the contract, the workshop performs repairs free of charge within the warranty period, in cases specified in the warranty contract (3 months). Further, customers are served at full cost.

To apply for an IP, you will need the following package of documents:

• Photocopies of the passport and TIN, certified by a notary.
• Application for registration of a type of activity. When filling out, the main (mandatory) type of activity and two additional ones are indicated. Even if you do not have the desire to immediately expand your business, we recommend that you indicate additional activities. At the first consideration of the application, registration of additional activities is free, with further expansion you will have to pay extra. The application shall indicate OKVED: 95.21 "Repair of electronic household appliances", 95.22 "Repair of household appliances and garden equipment", 95.22.1 "Repair of household appliances".
• Receipt from any branch of the bank on payment of the state fee.

Competition and pricing

Competition plays a big role in the development of an enterprise, as each company tries in every possible way to attract as many customers as possible. There are many ways to attract, we have chosen the following: home service, providing discounts for regular customers, veterans of the Second World War, the Afghan war, the Chechen war, the disabled, orphans and the elderly; delivery of repaired equipment, provision of warranty repair in case of repeated failure.

In addition, competition improves the quality of repair, adjustment, customer service, reduces repair time and price.

Currently, the cost of repairs for a certain type of equipment fluctuates. This means that it is necessary to choose a price so that the company does not suffer losses.

In addition, the cost should correspond to the quality of the repair, and not vice versa.

Price list for workshop services:

Such rates are suitable for the normal development of the workshop, as they are 10% lower than those of competitors, but will not lead to bankruptcy.

Repair company equipment

To organize a small workshop, the following equipment and furniture is purchased:

Additionally, craftsmen will need consumables: solder, screws, nuts, glue, etc. It is planned to spend from 25,000 rubles per month on consumables.

Personnel formation

In the workshop, the director and accountant belong to the administrative and managerial staff. Working hours: Monday to Friday from 10:00 to 19:00. The accountant, in addition to the financial part, takes on the role of administrator.

Company administration salary and bonus:

Craftsmen are hired as working personnel. The number of masters is at least 4 people, since the work will be carried out in shifts, according to the schedule: two days after two. Each worker is responsible for the repair of a particular instrument. Employees are interchangeable during holidays and with respectful absenteeism.

A cleaner is hired as support staff. Support staff work schedule - 2 hours from 10:00 to 12:00. Responsibilities include wet cleaning and once a month general cleaning of the premises.

Salary and bonuses for working and support staff:

Summary sheet of the number of workers:

In total, the amount of 201,700 rubles per month will be needed for staff salaries and deductions to funds. It can be safely added to the initial capital, since the first few months you will have to pay wages out of your own pocket.

Implementation stages

It is possible to implement the project of a household appliances workshop in 2 months. The table below shows the schedule from September 1st to November 1st. Seasonality does not affect profitability, so you can open a workshop at any time of the year.

Workshop opening hours:

All stages are scheduled for specific periods of time. This will help to control processes and run the workshop on time with less loss of time.

Investments and income

Infusions

The following initial investments will be needed to open a small household appliances workshop:

You can reduce costs by purchasing a used tool, but then the monthly costs for its depreciation and replacement will increase. And this will increase the overall cost. Therefore, it is worth buying a quality tool with warranty service.

Monthly expenses

We plan income

The profitability of the workshop will not be affected by seasonality, so the main factors on which profit depends are traffic and the effect of advertising. There are no competitors near the workshop, so in 1 month the master will bring at least 120,000 rubles. Monthly revenue will be from 480,000 rubles.

Calculate net income by subtracting expenses per month from revenue:

480,000 - 276,700 \u003d 203,300 rubles.

In total, the company brings in net income per year: 203,300 x 12 = 2,439,600 rubles.

Calculate profitability:

(203,300 / 827,900) x 100% = 24.55%.

Until the entrepreneur returns the main investment, the profit will be divided into the following parts:

• 5% - non-productive expenses (payment for trips to the client's house, unforeseen expenses).
• 10% - the main fund.
• 45% return on investment.
• 40% - expansion.

Since only 45% will go to return on investment every month, which is 91,485 rubles, you can calculate the payback of the project:

827,900 / 91,485 = 9 months. Taking into account all the risks, the payback of the project is 1 year.

Eventually

This business plan for a household appliance repair shop with calculations is easily adjusted for any region. You need to invest in the project at least 828,000 rubles. But the payback, in the presence of a constant flow of customers, will be only 9 months. At the same time, the calculations took into account accumulative funds for business expansion. In a year, you will be able to open another workshop and increase income, and thanks to the promotion of the first point, the second workshop will become profitable in 5-6 months.

Household appliances are equipment that is an integral part of the life of modern society. A variety of numerous devices and devices that are constantly being upgraded and become even more functional and practical are in constant demand.

Based on this, you can decide that your own home appliance store will bring good profits and become a successful business. However, not everything is so simple, because in this case, as in any other, there are nuances and pitfalls.

Features and main stages of business

Before you open a home appliances store from scratch, you should study the features of this trade segment. The fact is that a novice entrepreneur will invariably face a big problem: today, almost all cities are oversaturated with large chain stores, the range of which includes all possible household appliances - from hair dryers and irons to refrigerators and home theaters. Such large hypermarkets can afford to arrange various promotions, sell inexpensive models, make discounts, offer free shipping and other bonuses that are interesting for buyers. Of course, it will not be easy to compete with such giants.

The second inconvenient moment is the initial investment in the business: if you want to open a large store with a more or less wide range, then you will need to find quite decent amounts, since both the initial purchase of goods and the rental of a suitable room will cost a lot.

Alternatively, you can start with a small specialized department or outlet, for example, you will deal only with small appliances that do not require as much space for display and break down more often, which makes the demand for it even greater. Your niche and narrow target audience is what can help you compete.

Virtual store

Online stores have recently become a great alternative to conventional stores or markets. Buyers save their time, and you, as an entrepreneur, can significantly save on renting large retail space.

There are two options for organizing a virtual store.

1. You only have a site that needs to be promoted and filled. This option can be very profitable, because you do not purchase goods in advance, but take them from suppliers strictly for a specific order, so that you can then deliver them from the warehouse to the required address. So, you only maintain the site, and do not spend money in advance on rent and goods.
2. Another option could be a virtual storefront. However, you will rent an office, warehouses in which the declared goods will be located, hire movers, couriers, etc. That is, you save only on renting a room for a store.

There is certainly a benefit in this, and your financial costs for opening an online store will be much less, but do not forget that large stores also have their own websites, so you will have to fight for the trust and attention of the client in any case. .

First steps

Having wondered how to open a home appliances store, you should be set for serious preparatory work: a well-written business plan can help you, in which you should calculate everything, evaluate and take into account possible risks, think about ways out of them, write down approximate costs. In addition, you will have to go through some mandatory stages of organizing a business.

1. To formalize the case legally, obtain the appropriate permits.
2. Select a store location.
3. Make repairs (if necessary) and bring in commercial equipment.
4. Find suppliers.
5. Buy a product.
6. Hire staff.
7. Engage in advertising and promotion of the store.

So, the action plan is ready - you can begin to implement it.

Legal registration of business

If you are a beginner entrepreneur, then you will have to register your business. For a home appliances store, registering an individual entrepreneur is suitable. As a form of taxation, experts advise choosing the simplified tax system.

You will also need to pay a fee, buy a cash register and make a seal. The Rospotrebnadzor service must issue you a permit to locate the store. Do not forget to select the codes of your type of activity according to OKVED, draw up a sanitary production control program (PKK) and approve the assortment list of goods in the sanitary and epidemiological service.

In addition, the opening is coordinated with the district government, and you must have permits on hand (ownership of the premises or a lease agreement). It is necessary to conclude contracts with representatives of public utilities or other organizations:

• for the provision of services for washing or cleaning the uniforms of employees (with dry cleaners, laundries);
• for the removal and disposal of solid waste and other waste;
• for the export and disposal of mercury lamps;
• for the implementation of sanitary and epidemiological measures (disinfection, disinsection, etc.);
• for regular cleaning of ventilation and air conditioning systems.

The Consumer Rights Protection Society requires that your store must have a buyer's corner, as well as instructions for imported goods in Russian. That's all the official requirements that must be met before opening a home appliances store in Russia.

Room selection

In many ways, the amount of your costs will depend on what place and room you choose for the location of your store. You can settle in the city center, however, given that you need an area from 250 to 1000 square meters. m. (depending on what volume and range of goods you are targeting), it is clear how expensive it will be to rent such a room. However, statistics say that stores located in the central part of the city are able to provide the highest sales of goods.

Pay attention to the areas of new buildings: there may not yet be competitors there, and renting will cost you much less. A busy street, a residential densely populated area, the proximity of transport stops or a good transport interchange - these are, perhaps, all the markers for a good location.

Also make sure that there is a convenient parking near the store, which would make it possible to drive close to the building (for quick loading of bulky items).

There are no particularly strict requirements for the premises, but you still have to obtain permits for it from various services:

• representatives of the SES and Rospotrebnadzor must issue a sanitary and epidemiological conclusion that would confirm the compliance of your enterprise with all norms and requirements;
• employees of the State Fire Supervision will also conduct an inspection, so all premises must comply with fire safety standards: you will have to equip emergency fire exits, make fire hatches and fire alarms, plus stock up on fire extinguishers.

You may need to make repairs. No pretentiousness or extravagant design solutions are needed here: such stores, as a rule, look simple. The main thing is to provide high-quality lighting and good ventilation. A burglar alarm doesn't hurt either.

Layout Features

Having chosen the concept of trade and having decided on the future assortment, you will be able to plan the store. If you are focused on selling only mobile phones and accessories, then 30 sq. m. If the assortment includes small household appliances (curling irons, hair dryers, kettles, irons, etc.), then you will settle on an area of ​​​​up to 100 square meters. m. A full-scale store will require space to the maximum.

Offering customers a wide range, it is very important to divide the trading floor into segments:

• Large home appliances;
• small household appliances;
• audio and video equipment.

Some entrepreneurs place them on different floors, others separate them from each other with partitions, others make transitions from department to department smoothly flowing into each other. The last option is good because free sellers will be able to notice the influx of customers in another department in time and come to the aid of their colleagues.

The trading floor will occupy up to 80–90% of the entire area. The rest of the space is utility (for staff) and storage rooms, as well as a small administration office.

Equipment and assortment

Trade equipment is selected taking into account the specifics of your product. Depending on the range offered, you will need:

• podiums for large-sized equipment (the cheapest type of equipment);
• racks with dimensions and with glass doors that could be locked (for the department of small household appliances);
• audio and video equipment is also located on the shelves, but they are slightly different. Most of these racks are open, but there are also deep ones (60 cm);
• you will also need counters for sellers, cash registers, chairs;
• in the administration and accounting department - all kinds of office equipment, tables, chairs, cabinets, a safe;
• everything you need in the staff quarters (lockers for storing uniforms and personal belongings, a small kitchen, bathrooms, etc.).

If not all household appliances are displayed on your trading floor, then make sure that the warehouse meets the conditions and norms of the microclimate in which the goods should be stored. It is best that the warehouse is located either in the store building or nearby, so that the client can receive his purchase as soon as possible.

When choosing an assortment, consider several factors.

1. The manufacturer's advertising campaign generates demand for the product, and here the ratio of price and quality or functionality is not even taken into account.
2. You can use the weaknesses of large retail chains and try to provide customers with other product niches as an alternative. Sometimes people look for exclusive brands or expensive brands that are not available in regular stores. However, you should not completely focus on such a VIP segment.
3. Include new items in your assortment, keep track of which models or lines are in high demand, make sure that there are no delays in deliveries, plan how to interest customers and push them to buy.

Remember that all goods must be clearly visible, and the trading floor is equipped and furnished so that the buyer has enough space for free movement and the opportunity to view the presented assortment.

It is better to take care of additional security: attach special chips to small-sized equipment that will work as an alarm at the exit in case of an unpaid purchase.

Personnel and organization of work

It really depends on your employees how high sales will be, so give preference to competent, qualified and experienced employees. At first, you can hire people for a trial period or for an internship, and after successful work, you can take on a full-time job.

Pay attention to some nuances when choosing sellers:

• they must have a good command of all the information about the technical characteristics of the product, understand all the nuances of the equipment sold, models, new products, etc.;
• in fact, the buyer does not always clearly know what exactly he needs, therefore, the sellers are obliged to convey information to him intelligibly and clearly, explain and show everything;
• sales managers are usually focused on a certain category of goods, but they must have all the information about the assortment in order to come to the aid of their colleagues who cannot cope with the influx of buyers.

In addition to 2-3 sellers for each department, you will need loaders, drivers, an accountant, cleaners, security guards. The minimum staff will be 12-15 people per shift.

Store advertisement

On the one hand, manufacturing companies actively promote their product on the market, spending a lot of money on its constant advertising even before it gets into your store. However, on the other hand, the store will still need to conduct its own advertising campaign, in which it is worth emphasizing the benefits of purchasing this or that device in your store, and not in any other. These can be special promotions, discounts, sales, free shipping, bonus or accumulation cards, etc.

One of the most inexpensive and effective ways is the usual distribution of leaflets or promotional booklets of the store. You will also need to make a beautiful bright sign, invest in light boards or big boards. If the budget allows, order advertising in all types of local media. Do not forget about your own website: the Internet platform will be an excellent additional advertisement.

As an option for expansion and development prospects after the opening of a home appliances and electronics store, it will be possible to organize in parallel the repair or warranty service of branded equipment. A store-based service center is a great way to attract additional customers.

conclusions

This business can be quite profitable (up to 20-25%), but only with competent organization, careful selection of the assortment and selection of personnel, and also with a well-thought-out marketing policy for winning the attention of the client.

Approximate costs (prices are in rubles):

The payback period of the store will depend on many factors and can range from 2 to 5 years. The size of the initial investment for creating a large store from scratch reaches 2.5-3 million rubles.

Annotation. 3

Research objectives. 3

Information provided. 3

Application List.. 3

List of diagrams and tables.. 3

Essence of the project. 3

Geography of the study. 3

Information collection methods. 3

Description of market segments. 3

Competitive Analysis (an example of a description of one market participant) 3

El Dorado. 3

annotation

Research objectives

Information provided

The business plan contains the following main blocks:

1. Description of services
2. Market analysis
3. Marketing plan
4. Sales plan
5. Production part
6. Organizational structure
7. Financial plan
8. Normative base
9. organizational plan

1. PROJECT SUMMARY

The essence of the project

Long-term and short-term goals of the project

Estimated project timeline

Summary of marketing mix (4P) services

Project cost

Project funding sources

Benefits and risks of the project

Key economic performance indicators of the project

2. PRODUCT DESCRIPTION

Functional purpose of products

Product types

Product cost, accepted pricing concept

Quality control requirements

Opportunities for further product development

Patent and license protection of products

3. MARKET ANALYSIS

Analysis of the state of affairs in the industry

The current situation in the industry

Factors affecting the industry

Industry Development Trends

General market data

Market size, potential market size

Market structure

Market pricing

End users

Potential consumers of products

Segmentation of consumers according to their needs

Description of the main segments of consumers. Consumer preferences of the main consumer segments.

Selection and justification of the target segment

Competitive Analysis

Description and analysis of potential competitors

El Dorado

Technosila

Selection and justification of the unique advantage of the service

4. MARKETING PLAN

The unique advantage of the product, positioning

Prices, pricing policy. Justification of the price of products.

The procedure for the implementation of sales, justification of guarantees for the sale of products

5. SALES PLAN

Prices for specific product items

Sales organization, distribution channels

Turnover speed

Sales plan for the entire billing period

6. PRODUCTION PART

Description of the production process. Technological scheme of service organization.

Requirements for suppliers

The composition of the main equipment

Assessment and justification of the necessary resources

Estimation of fixed and variable costs in the provision of services

Plan for the provision of services for the billing period

6.1. FUNCTIONAL SOLUTION

Selection and justification of the type of enterprise

Selection and justification of additional services

7. ORGANIZATIONAL AND MANAGEMENT STRUCTURE

Organizational structure of the enterprise

Specialization, number and composition of employees

Labor costs

8. FINANCIAL PLAN

Funding volume

Composition and nature of project implementation costs (investment costs)

Composition and nature of income from activities (income plan)

Principles for calculating fixed and operating costs (cost plan)

Parameters of the financial part of the business plan, sensitivity analysis to changes in parameters

The main forms of financial settlements

Profit and loss statement (shows the operating activities of the enterprise by periods)

Cash flow plan

Project payback schedule

Project performance indicators

Internal rate of return, return on investment, Internal Rate of Return (IRR)

Discounted payback period (PBP) months

9. REGULATORY INFORMATION

Normative base

Required licenses or permits to complete the project (terms and cost of obtaining)

10. ORGANIZATIONAL PLAN FOR PROJECT IMPLEMENTATION

Project Implementation Schedule

Necessary human and financial resources for project implementation (pivot table)

APPS

Application List

Annex 1. Job descriptions of store personnel

Store Manager (Director)

Chief Accountant (Accountant)

Head of Sales Department

System Administrator

Head of Procurement Department

Purchasing Manager

Director of security

Security guard

Cleaning woman

Appendix 2. Excerpts from the "Rules for the sale of certain types of goods"

Annex 3. Documents required for registration of cash registers

Appendix 4

Annex 5. Documents required for registration of a Limited Liability Company

Annex 6. Addresses of Moscow stores of the main market players

List of diagrams and tables

Table 1. Major players in the household appliances market

Table 3. Prices for specific items of goods

Table 4. The rate of turnover

Table 5. The composition of the equipment of the trading floor

Table 6. Equipment for utility rooms and office

Table 7. Calculation of the cost of racks.

Table 8. Distribution of store area between premises

Table 9. Store staffing

Table 10. Store opening costs

Table 11. Fixed and variable costs

Table 12. Profit and loss statement, c.u.

Table 13. Plan of cash flow (Cash Flow), USD.

Table 14. Payback schedule for the project, USD.

Table 15. Schedule

Table 16. Required human and financial resources

Diagram 1. Ratio of shares of the Moscow home appliances market

Diagram 2. Structure of household expenditures

Scheme 1. Layout of racks in a retail space

Scheme 2. Organizational structure of the enterprise

The essence of the project

Creation of a store specializing in the sale of household appliances and electronics.

Geography of the study

Moscow city

Information collection methods

Desk research, expert interviews.

This sample business plan was reviewed and updated in March 2007. According to the results of the examination, changes were made to the financial model of the project.

Description of market segments

Assessing the shares of the Moscow market of electronic equipment belonging to different trading formats, the main players disagree. “While household appliances retail chains account for 60% of sales, markets account for 20%. Other forms of trade, such as department stores, brick and mortar stores, Internet commerce, account for another 20% of sales,” says Andrey Zuev from MIR Company. According to RATEK's Alexander Plyatsevoy, market trading accounts for approximately 60% of the Moscow consumer electronics market. Similar estimates are given by Mikhail Kuchment from M.Video: the market share is 50%, local chain electronics supermarkets - 45%, the new format - self-service supermarkets, as well as large hypermarkets (shopping centers) - occupies 5%. Online sales are less than 1%.

Chart 1 shows the ratio of market shares held by the top four network operators.

Diagram 3. Correlation of shares of the Moscow household appliances market

Competitive Analysis (an example of a description of one market participant)

El Dorado

The largest retail chain selling home appliances.

Created in 1994.

Number of stores: 950 (in Russia, Ukraine and Poland).

Number of stores in Moscow - 30.

In this material:

Household appliances and electronics are the main attributes of modern man in the 21st century. People cannot imagine their lives without washing machines, steamers, hair dryers, irons and many other things that make housekeeping easier. The same can be said about multimedia products, which are even more popular than necessary appliances in the home. Many aspiring entrepreneurs would like to start their business selling fashion gadgets, but are afraid of high competition. To minimize the risks and successfully launch your own project, you need a competent and detailed business plan for a household appliance store with financial calculations and a description of each stage.

Features of the business selling household appliances

There are a great variety of household appliances, so it is impossible to satisfy the demand of every customer. Although federal electronics networks strive to do this by advertising any new product, in practice, most often the necessary product is not in stock, or has not yet been delivered. An elementary marketing trick - a person has already tuned in to buy a thing, so in 70% of cases, while in a store, he will purchase a different model with similar characteristics.

From this follows the main feature of the business selling household appliances - high competition. Network hypermarkets are located in each regional city with several stores, not counting regional sellers. It is pointless to compete with such giants, but this does not mean that the path to the electronics market is closed for a new participant.

The second feature is the high initial investment. This is due to the fact that to organize even a small shop, you will need to purchase products for at least half a million rubles. Equipment is expensive, and models are updated almost monthly, so at the initial stage, emphasis should be placed not on quality, but on quantity. This means that it is better to put up for sale an inexpensive product in a larger volume than several models of laptops and smartphones for 70 thousand rubles each and wait for them to be bought. It's not cost effective.

And the third feature is the range and format of the store. To organize a full-fledged electronics supermarket like Eldorado or Technosila will cost 10-20 million, so you need to choose the range of goods that is most in demand among buyers, and then gradually expand the business. For example, open a shop for electric kettles, coffee makers, steamers and other kitchen utensils. In the future, add departments with phones, tablets and TVs.

The situation in the Russian market of equipment

The domestic market is full of household appliance stores, but is in dire need of high-quality and inexpensive goods. The difference between these two concepts is huge.

What federal networks offer consumers:

• novelties of top manufacturers;
• flagships in the lines of smartphones, laptops and tablets;
• incredibly smart refrigerators and washing machines;
• advertised products with useless features.

The main disadvantage of all electronics giants is the equally overpriced and lack of variety in the assortment. In fact, the buyer has nothing to choose from, except for the expensive products that are literally imposed on him.

Despite all sorts of promotions, discounts and bonuses, the chains sell household appliances at a high price when compared with the same figures in the online stores of other sellers, not to mention Chinese manufacturers that do not include shipping costs in the price of goods.

Hypermarkets need to compensate for expensive advertising, space rent, and many other marketing costs.

All this suggests that a simple businessman can easily join the household appliances market, offering customers relevant products at affordable prices.

Competition and risk assessment

As already mentioned, it makes no sense to compete with supermarkets, because a large and a small store have different goals and objectives.

However, in every city there are many small and medium-sized outlets that can really have a negative impact on the development of entrepreneurship. In order for a business idea not to fail at the opening stage, it is necessary to analyze competitive points and assess possible risks.

Action algorithm:

1. Determining the format of the outlet.
2. Identification of potential competitors in the store opening area.
3. Clarification of the main points - assortment, price segment, sales volume, floor space.
4. Adjustment of the store format - due to existing competitors, there is always a chance to open a business that will differ both in assortment and in the development of the project.

The main risks are high competition and lack of demand for products. Both problems are solved by an individual approach to the organization of the store.

Healthy competition is always good, so an entrepreneur can use some tricks:

• sale of goods at reduced prices - a difference of even 50 rubles can be significant if it is visually beaten. For example, a competitor's iron costs 2,499 rubles, as if hinting that the price is below 2.5 thousand rubles. A similar product can be exhibited at home by setting a price tag of 2,449 rubles. Firstly, people have long ceased to be led by the missing rubles in the price tag, really understanding the cost of products. Secondly, the visual effect in this case is aimed precisely at the fact that the product really costs less than 2.5 thousand;
• purchase and sale of high-demand goods - chargers, headphones, adapters, accessories. People constantly want to update the design of gadgets, “pump” the device without overpaying for the brand. Attracting buyers with inexpensive goods, the main assortment is simultaneously shown to the people;
• promotions on weekdays are a controversial technique, because for some it works, but for others it does not. The principle is based on what people see and know about promotions, but it is not always possible to visit the store on a business day. On weekends, prices return to their original state, but since the buyers have already arrived, up to 50% of unplanned purchases are made.

Lack of demand is solved by researching the market and finding out the most popular products in the selected segment. For example, if the direction of the store is inexpensive smartphones, then it is not recommended to buy branded models at the same time in the hope that they will also be sold. Satisfying the demand of a certain group of buyers, the turnover increases several times.

organizational plan

Business registration, documents, taxation

Before opening a store and starting organizational activities, an entrepreneur must choose a form of activity - an individual entrepreneur or LLC. Registration in both cases is simple, but the status of an entrepreneur is more suitable for small retail outlets, even if there are several of them.

LLC is relevant when opening a large household appliances store with an estimated turnover of more than 2.5 million rubles.

Documentation for IP registration:

• the passport;
• statement;
• paid receipt of state duty (800 rubles).

• passport and TIN of the founder of the legal entity;
• charter of a limited liability company;
• the decision to establish an LLC;
• legal address of the company (it will be necessary to rent an office space);
• authorized capital (documentation on the availability of funds in the account is submitted no later than 4 months after the establishment of the LLC);
• paid receipt of the state duty (4,000 rubles).

Additionally, you must have:

• premises lease agreement;
• an agreement with the municipal service for the removal of garbage and solid waste;
• permits from the fire inspectorate;
• permission from Rospotrebnadzor;
• employment contracts with employees;
• additional documents prescribed by controlled organizations.

The taxation system is an important stage in the registration of entrepreneurial activity. In the case of a household appliances store, you can use a simplified system (6-15%) or an imputed tax, which depends on the expected turnover and is calculated in advance a year in advance.

OKVED codes:

• 52.45 - electrical, radio and television equipment;
• 52.48.13 - computers, software and additional devices;
• 52.48.14 - photographic equipment;
• 52.48.15 - telecommunication equipment;
• 52.48.31 - household chemicals and equipment care products;
• 52.48.39 - other non-food products not specified in other groups.

Reference: it is important to indicate all the codes by which the entrepreneur plans to work. They are divided into groups, so it's hard to miss something.

Premises search and location requirements

More than 50% of the success of future endeavors depends on the location. It should be understood that the assortment, cost of goods and its quality have a lesser effect on turnover, in contrast to the successful location of the outlet.

This is explained simply - people are used to the fact that all the necessary products are always concentrated either in one place (SEC), or located near the house, where there are several more similar stores. In this case, competition will only be a positive factor, because if the buyer is looking for a specific phone or tablet model, then he will visit all the stores in the area and compare the cost at each point.

The most advantageous location is considered:

• shopping center;
• entertainment center;
• a supermarket with an adjacent area of ​​retail stores;
• a busy pedestrian crossing or street;
• sleeping area with developed infrastructure.

Room requirements:

• area - from 50 sq. m., which ultimately depends on the scale of the business and the volume of goods sold;
• the front side of the building should face the roadway;
• compliance of the building with the required fire safety standards and the current SanPiN;
• the presence of a back entrance for loading and unloading goods;
• warehouse - if possible.

Reference: if the store does not provide for a warehouse, then it must be organized at least in the minimum value for storing popular models of equipment. A hangar in the industrial area is suitable for the main warehouse.

Purchase of equipment and repair

A household appliance store does not require a large amount of equipment, because 80% of the trading floor is occupied by products. You only need to purchase the following:

• racks;
• shelves;
• showcases;
• furniture and appliances for sales consultants.

Every room needs renovation. In the case of a household appliances store, a minimum of actions is provided - cosmetic decoration of the hall and cladding of the facade of the building.

Search for suppliers of household appliances

All well-known and advertised brands of household appliances have official representative offices in Russia. Some of them produce products directly at factories built in our country. Finding contacts and agreeing on the supply of the same washing machines, refrigerators and electric stoves produced in the Russian Federation will not be difficult.

Phones, computers and laptops are partly supplied from China or are also produced in our country. Each firm has an official representation.

You can search the network for little-known brands of Chinese and Korean production and agree on the supply of a trial batch of goods. As a rule, the equipment of non-promoted brands is many times cheaper, but at the same time it is not inferior in quality to well-known brands. Subsequently, you can even open an official representative office and work in a highly specialized field.

Formation of the assortment of the store

The volume and variety of products of a household appliance store depends on the format of the business and the desire of the entrepreneur. Someone sells only household appliances, like kettles, steamers, blenders, mixers.

Others prefer gadgets, computers and game consoles. It is extremely difficult to combine all directions at the same time, so you still have to limit yourself to one thing or use related categories.

The most compatible types of goods:

1. Electronics - smartphones, tablets, laptops, peripherals.
2. Computers - from inexpensive and mobile versions to top assemblies for games.
3. Household appliances - mixers, blenders, kettles, microwaves, coffee machines.
4. Large appliances - refrigerators, electric stoves, washing machines, dishwashers.

Recruitment

To open a store you will need:

• 1-2 sellers;
• 2 loaders (especially for large vehicles);
• cleaning woman;
• accountant.

Sellers are subject to standard requirements for a neat appearance, competent speech and the absence of bad habits. At the same time, people should at least superficially understand the product being sold, because buyers often ask how one model differs from another, they ask to list the characteristics, etc. It is impossible to memorize all the data, therefore, it is necessary to understand the essence of the work.

Marketing and Advertising

Name of shop

Many entrepreneurs do not pay attention to the name of the store, choosing something simple and unremarkable. For example, "Computers", "Electronics store". Undoubtedly, such names are suitable and reflect the essence of the activity of the outlet, but people will not remember these words, and by the evening they will forget where they saw such an inscription, because phrases are present on every second banner of the city.

The name of the store is its uniqueness, its name. It is unlikely that anyone will remember the inscription "Electrical goods", but everyone in the city has at least once heard of such a point as the "Red Crocodile". You can combine the incongruous for sonority or come up with a unique name that is not yet in the city.

Create your own website

A prerequisite for the sale of household appliances and electronics is the possibility of ordering goods on the Internet. To do this, you need to create and launch a full-fledged website with a list of products.

Firstly, the service will simplify the work of an offline store. Secondly, it will increase trade. Thirdly, it will attract new customers. In the future, you can organize a separate point for issuing orders and separate 2 types of business.

Ways to attract customers

At the stage of opening the project, buyers need to be attracted, and in the process of work - to retain and expand the customer base. This is facilitated by business advertising at all levels:

• commercials on TV;
• radio advertising;
• banners;
• billboards;
• stretch marks;
• pillars;
• leaflets;
• ads;
• signboard;
• promotion of the site and goods through social networks.

In the future, it will be useful to develop a mobile application so that users can track new shipments, book models and make purchases.

Financial calculations

Investment in the project

At the start of the opening of the store, the following expenses are provided (in rubles):

• 15,000 - registration of entrepreneurial activity and accompanying documents;
• 20,000 - market analysis and consumer demand research;
• 100,000 - rent of premises;
• 60,000 - repairs;
• 40,000 - website and advertising;
• 15,000 - a sign;
• 400,000 - purchase of goods.

Result: 650,000 rubles.

Current expenses

With the opening of the outlet, the following expenses are expected:

• 100,000 - rent;
• 150,000 - salaries to employees;
• 15,000 - utilities;
• 20,000 - advertising;
• 200,000 - additional purchase of goods.

Result: 485,000 rubles.

Sales revenue and profit calculation, profitability assessment

The profit of a home appliance store depends on purchasing power, outlet format and assortment. The average check can vary from 7 to 40 thousand rubles.

Based on the gadget and computer store, you can calculate the preliminary income of the business. A phone of medium modification costs in the range of 8-12 thousand rubles, a laptop - 15-20 thousand. The number of buyers per week is 12 people. Income per week - 240 thousand, and per month - 960 thousand rubles.

Net profit is determined by subtracting mandatory expenses from the amount received.

960,000-485,000 = 475,000 rubles.

Profitability is calculated by the formula:

R=ratio of net income to dirty income multiplied by 100%.

475 000/960 000*100=50%

With such indicators, investments will pay off in 2-3 months.

A household appliance store is a great business undertaking that requires serious expenses, a well-thought-out business plan and an understanding of the specifics of the chosen direction. In the future, it is possible to develop a successful network around the city and compete with federal electronics outlets.

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