There are situations when there is an idea of organizing your enterprise, a desire and opportunities to realize it, and for practical implementation you only need a suitable business organization scheme. In such cases, you can focus on the business plan of the cafe. An example with calculations will help to determine the initial data necessary to start a business, and to predict the final result, which it can potentially lead to. Ready-made examples can orientate in the trends of a rapidly changing market, offer non-standard and popular activities. Also, a high-quality cafe business plan, an example with calculations of initial investments, profit and payback period, will help attract an investor for a planned project.
Summary
The culture of coffee consumption varies from decade to decade. Now it is not just a stimulating drink, but a companion of a pleasant pastime with friends and acquaintances, colleagues and loved ones. Why not make coffee an occasion for cultural exchange and enjoy the contemplation of the creations of contemporary art?
Among other things, the creation of a coffee shop is a business not only successful and profitable, but also with great potential for development. Various varieties, manner of presentation and methods of accompaniment, a lot of activities that can diversify the usual pastime.
The original interior, friendly and creative staff, exhibitions and creative evenings will create a special atmosphere and culture that will attract visitors for a pleasant stay and spiritual development.
In case of successful implementation, the project can develop in various directions. It is possible to create highly specialized branches of the network - a literary cafe, a theater, coffee houses for artists, coffee houses with live jazz music, etc.
By adapting a business plan, a model with calculations to specific external and internal conditions, certain initial values, you can organize a successful business, take your competitive position in time and use all of your invested potential. However, the example contains those descriptions and calculations that would be common to most potential markets. In order to fully describe the specifics, certain conditions of existence, the document needs to be supplemented by an analysis of competition, edited the prices of raw materials and fixed assets that are relevant for the region in which the cafe’s business plan will be applied.
Product Description
The project aims to create a literary coffee shop "Murakami", which is designed to become a "cultural island." The main goals that are laid down in the cafe’s business plan are to instill in young people a love of literature and interest in contemporary art, support young talents and promote the formation of a cultural society.
Range of coffee shop services:
- High quality coffee and coffee drinks.
- Conducting photo exhibitions.
- Literary evenings.
- Crossbooking.
Coffee shop customers can enjoy quality coffee and coffee-containing drinks to the accompaniment of relaxing lounge music, literary evenings, mini-performances, photo exhibitions or art exhibitions by contemporary avant-garde artists will be held three times a week, which will allow young talents to express themselves and customers of the coffee shop to get acquainted with contemporary trends in art. These activities do not include any profit or cost.
The coffee shop also offers its customers to take part in a social movement - cross-booking, which involves the exchange of read books. The premises of the coffee shop are equipped with original shelving, on which everyone can leave a read book and take in return someone else left there. The relaxed and relaxed atmosphere of the coffee house provides conditions for comfortable reading.
Types of coffee and coffee-containing drinks, recipe and price:
Name of drink | Recipe | price, rub. |
Espresso Reader | A coffee drink prepared by passing high-temperature, pressurized water through a filter with ground coffee. | 40.00 |
Americano Vanguard | Espresso supplemented with hot water to prolong the enjoyment of the drink. | 50.00 |
Mokkachino "Haruki" | Coffee drink with milk and cocoa. | 60.00 |
Espresso Macchiato South of the Border | Milk Foam Espresso. | 55.00 |
Vanilla Latte "The Aftermath" | Latte with vanilla extract and thick creamy foam. | 60.00 |
Latte Norwegian Forest | Espresso, white chocolate, milk, milk foam. | 55.00 |
The main competitive advantage of the coffee house is its specialization, since such thematic institutions are not sufficiently developed in provincial cities. This cafe business plan (an example with calculations) can be considered original. Takeaway coffee can also be included in the range of coffee shop services.
The cost of production with increasing volumes will reduce both fixed unit costs and variables due to bulk purchases of raw materials. The coffee shop pricing concept is based on an expensive method with a trade mark-up, taking into account the originality of the establishment. The emphasis is on the creative atmosphere and originality of events.
SWOT analysis
Benefits | disadvantages |
Special atmosphere The original culture of the institution Quality coffee and drinks Crossbooking Opportunity to declare yourself Cultural exchange opportunity | Not yet formed image Lack of regular customers Lack of established relationships with suppliers |
Opportunities | Threats |
Assortment expansion Building relationships with new investors Choosing the most profitable suppliers Regular customers | Potential danger of competitors The rejection of such a culture in society |
The target audience
The company is aimed at an audience with a low and medium income level, in particular:
- on creative youth and university students (17-25 years old);
- middle-aged clients interested in contemporary art (26-45 years old).
A potential client of our coffee shop is a creative person, seeking himself, interested in art trends, looking for inspiration, like-minded people or cozy privacy.
Coffee shop location
The location of the coffee house is assumed in a shopping center near the city center, close to educational institutions, in a crowded area. The premises under the contract will be leased for a period of 5 years. The rental price is 180 thousand rubles. in year.
Sales promotion
Customer stimulation will be carried out by the following methods:
Game promotion | The behavior of attracting events that can increase coffee shop attendance and inform the population about its existence. |
Advertising | Active advertising of coffee houses in Internet sources and other mass media. |
Service Incentive | The opportunity to attend an original event should encourage customers to visit the coffee shop and subsequently disseminate information among friends and family. |
Souvenirs | Regular visitors are entitled to free coffee upon reaching a certain number of visits. |
The business plan of the cafe (sample with calculations) offers basic options that can be varied in every way, having calculated the costs and profits in the financial part.
Pricing policy
Product prices will be calculated based on the volume of potential demand, costs and profits. The principles of pricing, the percentage of the premium is set by the enterprise itself. They differ among themselves at different enterprises, whether it is a Unido cafe business plan (example with calculations), a fast food cafe or any other restaurant business enterprise.
The volume of sales and pricing at the enterprise will be calculated as follows:
Calculation of the price of coffee drinks |
Name | Specific gravity,% | Price / portion, rub. | Level bargain. Above.% | Volume / year (port.) |
Espresso Reader | 0.15 | 40.00 | 15.00 | 15 768 |
Americano Vanguard | 0.20 | 50.00 | 15.00 | 21,024 |
Mokkachino "Haruki" | 0.10 | 60.00 | 20.00 | 10 512 |
Espresso Macchiato South of the Border | 0.15 | 55.00 | 20.00 | 15 768 |
Vanilla Latte "The Aftermath" | 0.05 | 60.00 | 25.00 | 5,256 |
Latte "Norwegian Forest" | 0.10 | 55.00 | 20.00 | 10 512 |
Average selling price: | | 53.33 | | |
Advertising
One of the primary issues when opening an enterprise is to inform the public (in particular, its potential customers) about the opening and subsequently of news, events and promotions.
In this case, advertising is planned as follows:
Advertising banners:
- inside - 1;
- outside - 1;
- in the city - 3.
The cost of placing a banner is 2 thousand rubles.
The costs of this type of advertising will be one-time and amount to 2 * 5 = 10 (thousand rubles).
It is also planned to advertise in two VKontakte groups, which are the most popular groups among city residents.
The cost of placement is 1 thousand rubles. per year, ads will be placed every year:
1 * 2 = 2 thousand (rubles per year)
The most effective form of advertising is secondary. If the client is satisfied with the visit to the institution, then he will share his impressions with friends and relatives and will come again, perhaps not one.
Production plan
Capital investments for the acquisition of equipment for the project
Type of equipment | Price, rub. | Quantity | Cost, rub. | Cost without VAT, rub. |
1. Kitchen |
Coffee machine | 18720 | 2 | 37,440.00 | 31,200.00 |
Refrigerator | 43680 | 1 | 43,680.00 | 36,400.00 |
Set of dishes | 1800 | 5 | 9000.00 | 7,500.00 |
Kettle | 800 | 2 | 1,600.00 | |
2. Hall |
Split system | 18000 | 2 | 36,000.00 | 30000.00 |
Bar counter | 20000 | 1 | 20,000.00 | 16666.67 |
Table | 3600 | 8 | 28800,00 | 24,000.00 |
Corner sofa | 3200 | 4 | 12,800.00 | 10666.67 |
Chair | 200 | 20 | 4000,00 | 3333.33 |
Music system | 23000 | 1 | 23,000.00 | 19166.67 |
Projector | 12000 | 1 | 12,000.00 | 10,000.00 |
3. Cashier |
Cash machine | 6000 | 1 | 6000.00 | 5000.00 |
A computer | 12400 | 1 | 12400,00 | 10333.33 |
Total: | | | 246720 | |
The annual amount of expenses for repair, equipment operation is 2% of the cost of equipment.
The list of necessary equipment varies from different types of catering enterprises. Therefore, for example, in order to implement the business plan of a fast food cafe, it is necessary to calculate the costs of a completely different list of fixed assets.
Calculation of the total amount and structure of the initial investment for the investment project |
No. | Cost Types | Conv. reference | Amount, thousand rubles | Beats weight.,% | Cost without VAT, thousand rubles |
1 | Total capital investment | HF | 290.72 | 71.76% | 242.27 |
| including due to: | | | | |
| loan | WKOF | 290.72 | 71.76% | 242.27 |
| equity | SCOF | | | |
2 | Investment in operations | | 114.40 | 28.24% | 95.34 |
| including due to: | | | | |
| loan | ZKOA | | | |
| equity | SCOA | 114.40 | 28.24% | 95.34 |
3 | The total amount of real investment | | 405.12 | 100.00% | 337.60 |
| including due to: | | | | |
| loan | ZK | 290.72 | 71.76% | 242.27 |
| equity | SC | 114.40 | 28.24% | 95.34 |
Project investment has the following structure:
Capital investments - 290.72 thousand rubles.
Investments in current assets - 114.40 thousand rubles.
The total amount of necessary investments for the project is 405.12 thousand rubles.
Capital investments will be made at the expense of credit resources, investments in current assets - at the expense of own funds.
Production capacity
On the existing equipment, the company can sell per day:
Volume of sales |
Name | Volume vypus / day (port.) | Volume / year (port.) |
Espresso Reader | 43,2 | 15 768 |
Americano Vanguard | 57.6 | 21,024 |
Mokkachino "Haruki" | 28.8 | 10 512 |
Espresso Macchiato South of the Border | 43,2 | 15 768 |
Vanilla Latte "The Aftermath" | 14,4 | 5,256 |
Latte "Norwegian Forest" | 28.8 | 10 512 |
Total: | 216 | 78840 |
Costs of circulation (in thousand rubles) |
Indicator | 1 year | 2 year | 3 year | 4 year | 5 year |
1. Material costs | 2173.88 | 2173.88 | 2173.88 | 2173.88 | 2173.88 |
2. Rental | 180.00 | 180.00 | 180.00 | 180.00 | 180.00 |
3. Salary of the main staff + UST | 527.64 | 527.64 | 527.64 | 527.64 | 527.64 |
4. Salary of support staff + UST | 70,43 | 70,43 | 70,43 | 70,43 | 70,43 |
5. Salaries of management personnel + UST | 305.36 | 305.36 | 305.36 | 305.36 | 305.36 |
6. Equipment repair costs | 3.96 | 3.96 | 3.96 | 3.96 | 3.96 |
7. Advertising costs | 12.00 | 2.00 | 2.00 | 2.00 | 2.00 |
Total operating costs | 3273,27 | 3263,27 | 3263,27 | 3263,27 | 3263,27 |
Depreciation | 62.66 | 45.44 | 32.96 | 23.91 | 17.34 |
Total distribution costs | 3335.93 | 3308.72 | 3296,23 | 3287,18 | 3280.61 |
Cost items are mostly similar at restaurant enterprises, regardless of the features and the proposed range of services. Planning costs for similar items can be applied and calculate the business plan of a children's cafe.
Depreciation at the enterprise is calculated by reducing the residual value
Calculation of the value of fixed assets by years, taking into account depreciation | |
Indicator | 1 year | 2 year | 3 year | 4 year | 5 year | |
Article of fixed assets at the beginning of the year, rub. | 228.10 | 165.44 | 120.00 | 87.04 | 63.13 | |
Depreciation | 62.66 | 45.44 | 32.96 | 23.91 | 17.34 | |
Article of fixed assets at the end of the year, rub. | 165.44 | 120.00 | 87.04 | 63.13 | 45.79 | |
Organizational plan
The management of the enterprise is entrusted to the director, who concurrently acts as an accountant, since the enterprise is just emerging, the turnover will initially be insignificant, there are no funds and there is no need to include an accountant in the staff.
As a director, the head is a financially responsible person, represents the interests of the enterprise in instances, draws up a bank account, draws up contracts and other documents, issues orders, orders the acceptance and dismissal of employees, and the application of incentives or penalties.
As an accountant, the director is responsible for the operations of receiving, accounting, issuing and storing funds. He also maintains accounting records, verifies the accuracy of the information received, monitors compliance with the legal framework when spending resources. Higher education, accounting knowledge in the restaurant business.
The number of production personnel will be determined on the basis of functional expediency. The payroll system is built on the basis of official salaries, allowances and bonuses depend on the actual production and achievement of the final results. Upon achievement of the results, the wage system may change and have in its structure a percentage of the sale of drinks. The calculation of the number of employees is made on the assumption that the coffee shop will be located on the periphery or closer to the center, if the location of the enterprise involves a large flow of customers, then the number of employees needs to be expanded. For example, if you plan to implement a cafe business plan (example with calculations) for an employment center on the highway.
No. | Position | Number of people | Salary / month., Rub. | PHOT / month at the rate, rub. | Additional salary, monthly bonuses | PHOT for a month, rub. | PHOT for a year, thousand rubles | Single social contribution |
coefficient | amount, rub. |
1 | Management staff |
Director Accountant | 1 | 15,000 | 15,000 | 0.295 | 4425 | 19425 | 233.1 | 72,2 |
2 | The main staff: |
Cashier | 2 | 4000 | 8000 | 0.12 | 960 | 8960 | 107.5 | 33.3 |
Barista | 2 | 6000 | 12000 | 0.295 | 3540 | 15540 | 186.5 | 57.8 |
event entertainer | 1 | 7000 | 7000 | 0.295 | 2065 | 9065 | 108.8 | 33.7 |
Support staff: |
3 | Cleaning lady | 1 | 4000 | 4000 | 0.12 | 480 | 4480 | 53.76 | 16.7 |
| | | | | | | | | | |
Coffee shop working hours: From 10:00 to 22:00. Daily.
Financial plan
The cafe’s financial business plan (an example with calculations) makes it possible to assess the project’s ability to provide sufficient cash flow for servicing credit resources, taking into account profit and payback periods. The term for calculating a business plan is 5 years.
The company plans to purchase all fixed assets at the expense of credit resources. The bank offers a loan at 18% per annum. It is assumed that the entrepreneur plans to open a cafe from scratch. The business plan is designed to ensure that there are no stocks and financial results from past activities.
Calculation of interest payment on a loan:
Indicators | Total |
The amount of the cost of paying interest to the bank for a loan | 39.47 | 19.79 | 6.00 | 65.27 |
Loan repayment amount | 290.72 | | | |
1st year | 87.22 | | | |
2nd year | 87.22 | | | |
3rd year | 116.29 | | | |
The number of payments per year | 12 | | | |
Bank interest rate per year | 18% | | | |
Bank interest rate per month | 0.015 | | | |
Monthly inflation rate | 2.25% | | | |
The overpayment for the use of credit resources is 65.27 thousand rubles.
Organizing a coffee shop is a costly business. The share of variable costs in the price of products without VAT is 80%. Taking into account the planned revenue, we can say that the business will have a large margin of economic stability, since the breakeven point is quite low. If the customer or investor is not satisfied with the indicators that are presented in this business plan, he can do this work on his own, using the example and regulatory documents, adapting it to practical reality, for example, calculating the business plan of a roadside cafe. The calculation example serves only for orientation.
Planned sales revenue:
Revenue from sales of products (rubles) |
Indicator | 1 | 2 | 3 | 4 | 5 |
Espresso Reader | 630720 | 630720 | 630720 | 630720 | 630720 |
Americano Vanguard | 1051200 | 1051200 | 1051200 | 1051200 | 1051200 |
Mokkachino "Haruki" | 630720 | 630720 | 630720 | 630720 | 630720 |
Espresso Macchiato South of the Border | 867240 | 867240 | 867240 | 867240 | 867240 |
Vanilla Latte "The Aftermath" | 315360 | 315360 | 315360 | 315360 | 315360 |
Latte "Norwegian Forest" | 578160 | 578160 | 578160 | 578160 | 578160 |
Total: | 4073400 | 4073400 | 4073400 | 4073400 | 4073400 |
The cafe’s business plan with the calculation of the projected profit for the investment project demonstrates the following resulting indicators:
Indicators | 1st year | 2nd year | 3rd year | 4th year | 5th year |
1. Revenue from sales | 4073.4 | 4073.4 | 4073.4 | 4073.4 | 4073.4 |
2. VAT | 678.9 | 678.9 | 678.9 | 678.9 | 678.9 |
3. Gross current costs | 3375,4 | 3328.5 | 3302,2 | 3287,2 | 3280.6 |
including | | | | | |
depreciation | 62.66 | 45.44 | 32.96 | 23.91 | 17.34 |
Profit before tax | 19.1 | 66.0 | 92.3 | 107.3 | 113.9 |
Income tax | 3.8 | 13,2 | 18.5 | 21.5 | 22.8 |
Profit net future value | 15.3 | 52.8 | 73.8 | 85.9 | 91.1 |
Discount coefficient | 0.7874 | 0.6200 | 0.4882 | 0.3844 | 0.3027 |
Net profit (true value) | 12.03 | 32.73 | 36.03 | 33.00 | 27.58 |
Cash flow (future value) | 77.94 | 98.24 | 106.77 | 109.76 | 108.45 |
Calculation of discounted cash flow and payback period
Years | Units rev. | DP Bud. Article | DP Bud. Article Accum. | Coeff. dis | DP present Article | DP present Article Accum. | BY |
0 | thousand roubles. | -405.1 | | 1 | -405.1 | | |
1 | thousand roubles. | 77.94 | -327.2 | 0.7874 | 61,4 | -343.8 | 7.60 |
2 | thousand roubles. | 98.24 | -228.9 | 0.6200 | 60.9 | -282.8 | |
3 | thousand roubles. | 106.77 | -122.2 | 0.4882 | 52.1 | -230.7 | |
4 | thousand roubles. | 109.76 | -12.4 | 0.3844 | 42,2 | -188.5 | |
5 | thousand roubles. | 108.45 | 96.0 | 0.3027 | 32.8 | -155.7 | |
The calculation of the payback period suggests that, taking into account the discount, the project will pay off in 7 years and 7 months. The period that the cafe’s business plan (sample with calculations) offers exceeds the estimated one and is very long for restaurant enterprises, however, it should be taken into account that profit is not the main goal of creating an enterprise, the main goal is to educate culturally educated youth and develop contemporary art.