In this material:
Some types of commercial training are just beginning to develop. One of them is classes in music schools. Many aspiring entrepreneurs are thinking about opening such an institution. To do this, you need to familiarize yourself with all the organizational and financial aspects, after which you need to draw up a business plan for the future music school.
When developing a business plan for a music school, the following points should be considered:
Any music school needs advertising. We are talking not only about standard methods, including the distribution of leaflets, advertisements, advertisements on radio and television, but also about other methods. An excellent option would be to organize a concert on the occasion of the opening of a creative educational institution, during which your teachers will speak and show what potential students can learn. You can also create a personal website and create pages in in social networks. In order for the whole country to know about you, it is recommended to record the performances of your students on video and upload these videos to the network.
If you think that starting this type of business from scratch is too difficult, there is another solution. Try to purchase a music school franchise that will solve many pressing issues:
The financial component of the business will be influenced by the training program at your music school. This is an indicative list and the number of classes. The size of the room, the list of necessary musical instruments, furniture and staff will depend on this. When planning business activities, it is necessary to provide not only registration and organizational matters but also to calculate the possibility of obtaining the maximum benefit from the available resources.
To open a private music school in the regional region of the country, where it is planned to train about 60-80 students, you will have to spend money on the purchase of:
It is also necessary to take into account the costs of registration and licensing and advertising. The total amount of required initial capital will be about 615 thousand rubles. As for the current costs of maintaining a music school, this includes:
When calculating the size of the future income of the music school, it should be taken into account that during the first 2-3 years your educational institution will be filled by no more than 70%. The annual volume of sales of services of such institutions can reach 10 thousand classes, but this is provided that the music school is located in one of the largest cities in the country. Most music schools have a 2-shift system of education. There are about 10 lessons per day in 6 grades, that is, 1800 hours per month. Training is held 3 times a week and lasts 1.5 hours. Taking into account the average salary of 5 thousand rubles, the monthly revenue will be 450 thousand rubles, while the net profit will be 130 thousand rubles.
In this scenario, the business will pay off in 3-5 months, and the amount of profit that the organization will receive will be 600 thousand rubles. Using this indicator, it is possible to determine that investments in the discovery private school music can pay off in 1-1.5 years of work. As you can see, by opening such a creative educational institution, you will become the owner of a highly promising business that brings a decent profit.
To succeed in such a difficult task, it is important to develop a competent training program that will include unique teaching methods and an individual approach to each student.
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Music school business plan
Mirny State Industrial and Economic College
BUSINESS PLAN
1. Introduction
2. General provisions
3. Organization of the material and technical base of the school
4. Calculation of the area of the school
5. Calculation of the cost of maintaining the school premises
6. Payroll calculation
7. Calculation of other expenses
8. Drawing up an estimate of annual expenses
9. Calculation of parental school fees
Introduction
The main indicators of the work of any enterprise in a market economy is profit.
The efficiency of the enterprise can be predicted in the process of drawing up a business plan.
The value of a business plan is determined by the fact that it:
makes it possible to determine the viability of the enterprise
contains the main stages in accordance with which the entrepreneur will act at the stage of formation of the enterprise.
General provisions
Children's music schools are an integral part of children's education, they provide a general musical and aesthetic education, as well as help gifted children develop their talents and prepare the basis for further creativity.
This business plan was drawn up for opening a private music school with two departments: folk (bayan, accordion) and piano with a contingent of students - 80 people.
Organization of the material and technical base of the school
Table No. 1
No. p / p
Name
Quantity, pcs.
Price (in rubles)
Sum
1. Piano425000=00100000=00
2. Bayan29000=0018000=00
3. Accordion212000=0024000=00
4. Music center15000=005000=00
5. Musical, methodical literature - 10000=00
TOTAL:
157000=00
Calculation of the size of the school area
The total area of the school is divided into a working area, a recreation area and an area of service premises.
Working area - the area occupied by rooms for individual and group classes (a room for individual lessons - at least 12 m2, a room for group lessons - at least 18 m2)
Recreation area - a room for relaxation and meetings of the Pedagogical Council (teacher's room - at least 2.5 m2 per employee)
The area of service premises - accounting, general department - at least 5 m2, wardrobe - at least 1.5 m2 per student (currently at school), toilet - at least 10 m2, utility room for storing the tuner's equipment - at least 5 m2, utility room for storage of cleaning equipment - not less than 3 m2.
Table number 2
No. p / p
The name of a room
Unit from.
Quantity
1. Piano room212
2. Piano room212
3. Cabinet for accordions212
4. Bayan cabinet212
5. Cabinet of music theory218
6. Teachers' rooms214
7. Accounting, general department28
8. Wardrobe215
9. Toilet210
10. Utility rooms m28
11. Corridor 220
TOTAL:
m2
Calculation of the cost of maintaining the school premises
Table No. 3
Item No. Description of costs Unit of measurement Quantity Tariff per month
(in RUB) Number of months Amount per year
1. Rent of premises2141201233840
2. Heating214125828200
3. Water supply 802.1122016
4. Disposal 806.4126144
5. Lighting (calculation in table No. 4) kW 1.573693
6. Communication services 1150121800
TOTAL:
75693
Calculation of electricity consumption
The required number of lamps in 1 classroom - 4; in corridors and service premises at least 2 by 8 m2.
Table No. 4
No. p / p
Appliance name
Number of devices
Power of the device kw.
Hours of operation. in year
Number of kW per year
1. Electric lamps 360.0416332352
TOTAL:
2352
Payroll calculation
School students' curricula
Table No. 5
№ p / p Name of the subject Number of hours per week for 1 student
1. Specialty (piano, button accordion, accordion)2
2. Musical literature1
3. Solfeggio1
TOTAL:4
The weekly workload of 1 teacher at the rate is 20 hours.
The occupancy of the 1st group in music theory (musical literature, solfeggio) is 8 people.
Calculation of teacher's salary: rate / weekly load * number of hours per week.
Monthly salary calculation for teachers
Table No. 6
Item No. /pTeacher Quantity
hours per week Rate
(rub)Amount
(rub)
1. Piano teacher4014702940
2. Piano teacher4014702940
3. Bayan teacher4014702940
4. Accordion teacher4014702940
5. Theory teacher2014701470
TOTAL:13230
Payroll for administrative and economic
staff per month
Required number of administrative staff:
document manager
accountant
musical instrument tuner (1 bet for 20 instruments)
room cleaner (1 rate per 300 m2).
Table number 7
No. p/pPosition Quantity units CategorySalary
(rub)Total
(rub)
1. Director11217401740
2. Document manager1610101010
3. Accountant1812201220
4. Adjuster0.461010404
5. Cleaner0.472670314.9
TOTAL: 4688.9
Calculation of the salary fund of school employees for the year
Table No. 8
No. p / nSchool staff fee per year
(rub) District coefficient.
(rub)Northern surcharge
(RUB)Total payroll (RUB)
1.
Teaching staff
1587603175279380269892
2. Administrative and economic personnel
56266,8
11253,36
28133,4
95653,56
TOTAL:215026.843005.36107513.4365545.56
Calculation of other expenses
Other expenses include:
stationery
detergents and cleaners.
Table No. 10
Item No. Name QuantityPriceAmount
(rub)
1. Handle82,520
2. Paper2110220
3. Chalk1010100
4. Notebooks2010200
5. Binder405200
6. Lamp LB-401070700
7. Gradebooks560300
8. Toilet soap10550
9. Washing powder1015150
10. Cleaning paste31545
11. Chlorine 1010100
TOTAL:
2085
Preparation of an annual cost estimate
№
n / p Name of the item of expenditure Amount (rub)
1. Annual payroll
Deductions for social needs, 38.5% of the wage bill365545.56
140735,04
2. Depreciation deductions, as a percentage of the initial cost:
Fixed assets (5%)
Music literature (10%)
7350
1000
3. Maintenance costs of the building75693
4. Other expenses2085
TOTAL:592408.6
Calculation of parental school fees
The academic year at the music school starts on September 1st and ends on June 30th.
Monthly tuition fee for 1 student is 750.00.
The number of students is 80 people.
Thus, the annual amount of parental contributions is:
750.00 *80 people *10 months = 600000.00
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
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Good afternoon Albina!
1. I think that your activity is subject to licensing.
The regulatory documents governing obtaining a license for educational activities are the Federal Law of December 29, 2012 N 273-ФЗ “On Education in Russian Federation”, Federal Law of 04.05.2011 N 99-FZ (as amended on 02.07.2013) “On Licensing Certain Types of Activities”, Decree of the Government of the Russian Federation of 10.28.2013 N 966 “On Licensing educational activities».
Paragraph 1 of the Government Decree states that “The Regulation establishes the procedure for licensing educational activities carried out by educational organizations, organizations providing training, as well as individual entrepreneurs, with the exception of individual entrepreneurs carrying out educational activities directly.
The definition of educational activities, educational programs is given in Article 2 of the Law on Education
17) educational activities - activities for the implementation of educational programs
9) educational program - a complex of the main characteristics of education (volume, content, planned results), organizational and pedagogical conditions and, in the cases provided for by this Federal Law, certification forms, which is presented in the form of a curriculum, a calendar curriculum, work programs of educational subjects, courses, disciplines (modules), other components, as well as assessment and methodological materials
The definition of an educational program is given so broadly that almost any activity related to education now falls under it - whether it be computer courses or “modeling and sewing” courses. And only in cases specified by law are necessary educational plans, training schedules, certifications and so on.
Paragraph 3 of the Decree states that educational activity as a licensed type of activity includes the provision of educational services for the implementation of educational programs according to the list according to the appendix.
Almost all types of educational services in the list belong to the general, higher or professional education. All other types of services refer to clause 16. Implementation of additional general educational programs - additional general developmental programs. Therefore, your services refer specifically to clause 16.
2. You can call it a music school, there are no restrictions.
3. You can be the owner without having a musical education, but having people with a musical education in the staff. All requirements for an applicant for a license are established in Decree of the Government of the Russian Federation of October 28, 2013 N 966 “On licensing educational activities”. No one has the right to make additional demands.
In conclusion, I would like to remind you of the responsibility for conducting activities without a license.
Code of Administrative Offenses in Art. 14.1 provides for liability for carrying out activities in violation of the terms of the license or without a license.
Carrying out entrepreneurial activities without a license, if a license is required, entails the imposition of an administrative fine:
If you have any questions or additions - contact the chat (free of charge)
Good luck to you!
Your assessment of the answer to the question is important to me
Business plan for a private music school Treble Clef LLC
Introduction
3. Market research and analysis
4. Marketing plan
5. Production plan
6. Organizational plan
7. Financial plan
8. Potential risks
Conclusion
Bibliography
Applications
Introduction
Brief name of the project: Treble Clef LLC
Full name of the project: Creation of a modern private music school LLC "Treble clef" to provide music and educational services for children and adults
Address: Perm, st. Borchaninova, 8
Project start date: January 2011
The positive and therapeutic influence of music and art in general on human development is already well known. Research recent years in the field of brain physiology they return to art that important role in the development of man, which by right should belong to him. Both in Europe and in Russia, it has been proven that increasing the number of music and painting lessons helps students in learning mathematics and languages.
It is well known that by means of music we can change the rhythm of breathing, lower blood pressure, speed up or slow down metabolic processes in the human body, reduce physical fatigue and stress, ease the load on the senses, reduce pain, etc. we can exercise various social abilities and improve overall mental well-being. Musical logic, finger exercise when playing musical instruments develop thinking, strengthen brain cells. The influence of various rhythms on the human body is also ambiguous.
Therefore, music and art, by virtue of their inner nature, must be integral part any education, and for this they must become part of the education of every future teacher.
The purpose of this project is to organize a private music school LLC "Treble clef", which will provide the following services: learning to play the piano (synthesizer), violin, xylophone, guitar, vocal lessons, solfeggio and musical literature.
Based on the results of the project, the net present value will be = 7,564,087 rubles, the yield index is 9.3, the payback period is 9.1 months.
This project is quite attractive. The highlight of this project is that music teaching will not be carried out in a traditional form. Students will be offered a wide range of subjects. Works for memorization by teachers will be selected, taking into account the wishes of the student.
The main competitors of this institution are traditional music schools and all kinds of music circles, and private music schools (there are few of them in our city). The school will offer the following opportunities:
The Treble Clef Private Music School is constantly open to any changes and innovations that could improve its activities.
Learning to play the most popular instruments today: piano, synthesizer, xylophone, guitar, as well as teaching vocals (academic, jazz).
Financing of the project is expected at the expense of own funds and borrowed funds.
The initial investment is 1,564,400 rubles.
Own capital - 364,320 rubles.
2. Characteristics of the business object
LLC Treble Clef plans to provide the following types services:
Learning to play the most popular musical instruments: piano (synthesizer), violin, xylophone, guitar;
Vocal lessons (academic, jazz);
Solfeggio lessons;
Lessons in musical literature.
A special feature of Treble Clef LLC is that the school offers music lessons for both children (from 5 years old) and adults, guaranteeing an individual approach to everyone.
The school "Treble Clef" is planning to apply the modern concept and methodology of teaching music by N.A. Berger entitled "Music for All". The technique is unique. It is aimed at enabling every person to feel the beneficial effects of music, to find the meaning of music lessons, first of all, in personal harmony.
The main principles of the methodology are the relationship between the intellectual and emotional principles in the presentation of material, a personal approach to communication, and taking into account the bright individuality of each child in the process of group and individual lessons.
The goal is the development of creativity, independence, the ability to be active, active, striving, emotionally developed, while deeply feeling the world, its delicate device.
To optimize the educational process in the methodology, it is proposed intensive way development musical literacy, which has been tested for many years and has proven its high efficiency in working with a different age group. This method ensures ease of assimilation of the material, regardless of the age of the student and the degree of his musical talent.
This "Method of teaching practical music making" is based on:
1. on the development of individual-group forms of classes, which allows, on the one hand, to reduce the cost of a music lesson by several times, increasing throughput class and teacher, on the other hand - to take into account the individual characteristics of the student in the process of mastering the material;
2. on the rationalization of many aspects of the study of traditional musical writing, which makes it possible to reduce the time for its development by at least four times and achieve optimal results;
3. on the improvement of the musical writing itself, the development of a system of introduction to musical writing, the development of shorthand alphabets for recording music as needed;
4. on the predominance of creative forms of work, which allow maintaining interest in the subject being studied for a long time and developing the creative abilities of the individual;
5. on the development and use of relatively cheap TCO for the design of music classes, which significantly increases the effectiveness of classes.
The "Music for All" method differs from all other methods found in the state Children's Music Schools, because. it does not set as its goal - learning a work, working out its sound to a professional one, with its subsequent performance on stage. The main thing is to master the elements of the musical language and musical writing so that in the future students can learn to read the musical text, work with it, and also be able to improvise and create their own compositions based on the elements they have mastered, recording them if necessary. Bringing the sound of the works to “stage readiness” is not excluded, but it is carried out, firstly, exclusively at the request of the students themselves, and, secondly, it takes place using traditional training methods.
A great help in introducing the development of the musical language and musical writing in the process of practical music-making is provided by the equipment of the class with various musical instruments.
As a result, the student in a short period of time will be able to learn:
memorize quickly;
Keep in memory for a long time and reconstruct a forgotten work in a relatively short period of time;
Accompany;
Freely select the melody you like by ear;
Play music in various genres (from classical to jazz);
If you wish, you can freely create your own compositions, getting the opportunity for creative self-realization.
Future services:
Starting from 2016, it is planned to expand the geography of the business by creating new branches of the school in various districts of Perm and the Perm Territory;
Planned intensive development activities in the field of providing these services.
Currently, the market for private school education in Perm and the surrounding region has reached some balance. Over the past four years, the number of schools has neither increased nor decreased. According to experts, the further development of the market will depend on the degree of government pressure on NEIs and the growth of parents' well-being.
Private musical school education in the Kama region is in a state of stagnation.
Today in Perm there are 13 state music schools, 1 private music school "Flowers by the Stream".
Table 1 presents a competitive analysis of the organized private school "Treble clef":
service market music plan marketing
Table 1.
Competitive analysis of Treble Clef LLC
| Comparison area | Points Treble Clef LLC Competitors, points |
||
| OOO Treble Clef | Competitors | ||
| "Flowers by the Stream" | Public Schools | ||
| Material and technical base (quality and quantity of tools) | 5 | 5 | 3 |
| Variety of offered educational services | 4 | 5 | 5 |
| Advertising | 5 | 5 | 2 |
| Image | 3 | 4 | 3 |
| Staff professionalism | 5 | 5 | 4 |
| Service quality | 5 | 5 | 4 |
| Individual approach | 5 | 4 | 3 |
| Prices | 3 | 3 | 5 |
| Service price discount structure | 5 | 4 | 3 |
| Schedule flexibility | 5 | 5 | 3 |
| Total | 45 | 45 | 35 |
Thus, we can conclude that the main competitor of the newly organized enterprise is the private music school “Flowers by the Stream”, which has long been on the market.
Competitive advantages of Treble Clef LLC:
The private music school "Treble clef" presents the services of the most high level, the quality of which is ensured by the experience, knowledge and culture of teachers;
Organization of the educational process using a unique modern concept and methodology for teaching music N.A. Berger;
Violin Clef LLC is located in the center of Perm;
Children and adults are provided with a reliable level of security during their stay at school;
A set of such professional subjects as solfeggio, musical literature, general piano course;
Learning to play the most popular instruments today: piano, synthesizer, xylophone, guitar, as well as training in vocal class (academic, jazz);
Individual approach to each student;
The possibility of building an individual program, which gives a feeling of freedom of learning;
Home visits in case the student is unable to move;
More free variation of the schedule;
Lack of competition among students.
Regular performances by students;
At high professional level access to music competitions and festivals;
Being in a professional environment, the ability to compare your level of play with peers;
The option of issuing musical instruments for use is possible;
The Treble Clef Private Music School is constantly open to any changes and innovations that could improve its activities.
4. Marketing plan
Since the Violin Key LLC will be located in the center of Perm (Borchaninova st. 8), the main contingent of students will be those living in the city center.
Starting from 2016, in order to expand the business, it is planned to create new branches of the school in different districts of Perm and the Perm Territory; as well as the intensive development of activities in the field of providing these services.
To increase the demand for the services of OOO "Treble Clef" it is necessary to carry out an advertising campaign.
This music school is planned for 600 children. It is planned to enroll 400 students in the first year, 500 students in the second year, and 600 students in the third year. (for example, 600 children are currently studying at children's music school No. 1) Analyzing the activities of urban music schools, we can conclude that music education, as a rule, includes a mandatory minimum - these are two specialty lessons (learning to play the chosen instrument), a solfeggio lesson and musical literature. Optionally, additional training in playing the synthesizer, other musical instruments, vocal lessons is also possible. The highlight of this school is that the student will be given a choice in the set of musical subjects. Thus, on average, one student will attend 5 classes per week or 20 classes per month.
5. Production plan
The music school is open from 10:00 to 21:00 (1 hour - lunch), 6 days a week. Lesson playing the instruments lasts 45 minutes, solfeggio lasts 45 minutes, music. literature - 45 min.
It is planned to organize 10 instrumental classes and an assembly hall in the Violin Clef LLC, in which classes will be held. The address of Violin Key LLC: Perm, Borchaninova st. 8, area of the premises is 283 sq.m.
A maximum of 13 lessons (10×60/45) can be taught per day in one class, 338 lessons per month (26 days×13 lessons). This means that the possible maximum volume of services per month will be 3380 lessons (338 lessons × 10 classes). Then in the quarter maximum amount lessons will be 10140.
Prior to the commencement of work, LLC "Treble Clef" must purchase equipment. Table 2 shows the need for fixed assets and inventory:
Table 2. Need for fixed assets and inventory
For the purchase of fixed assets, funds in the amount of 1,346,200 rubles will be required. In the following table, we present the necessary equipment for the school.
Table 3. Inventory
| Name | Quantity | price, rub. | Price | Calculation scheme |
| Lounge sofas | 3 | 15 000 | 45 000 | likewise |
| A computer | 3 | 19 000 | 57 000 | likewise |
| 10 | 1 500 | 15 000 | ||
| Classroom chairs | 20 | 120 | 24 000 | likewise |
| fax machine | 1 | 240 | 2 400 | likewise |
| Multifunction device LaserJet-M 1120 MFP | 1 | 800 | 8 000 | likewise |
| Assembly hall chairs | 50 | 500 | 25 000 | likewise |
| student board | 2 | 4 500 | 9 000 | likewise |
| office chairs | 3 | 5 000 | 15 000 | likewise |
| Total | 200 400 | Σ lines |
To purchase inventory, you will need 200,400 rubles. The total cost of the equipment to be purchased by OOO Treble Clef will amount to 1,546,600 rubles.
Table 4. Calculation of depreciation charges (according to fixed assets)
The initial one-time cost should include the cost of registering and licensing a private institution. These costs must include the costs of permits, licensing costs, equipment purchase costs, including transportation costs.
To register an educational institution, the founders must:
Pay the state fee (2000 rubles);
Prepare and submit to the registering body the constituent documents of the organization being created (depending on the organizational and legal form - a protocol or a decision to create an organization, the Charter, possibly a constituent agreement, as well as a number of other documents in case of registration of a public association), information about the founders, information about location of the permanent executive body;
Certify the notary's signature on the application for registration legal entity the established form (the applicant must be one of the founders) and submit an application to the registration authority.
Notary fee - 800 rubles.
After state registration, before starting practical activities for the provision of services in the field of education, an educational institution must obtain a license. The procedure for licensing educational activities is determined by the Government of the Russian Federation (at the time of writing this article - the Regulations on Licensing Educational Activities, approved by Decree of the Government of the Russian Federation of October 18, 2000 N 796).
Licensing and registration costs will amount to 15,000 rubles.
Thus, registration and licensing will require 17,800 rubles. The initial costs are presented in the table.
Table 5. Initial costs (one-time)
| Name | Quantity | Price |
| Piano Richter | 10 | 860 200 |
| Grand piano Yamaha GB 1 PE | 1 | 383 000 |
| Classroom chairs | 20 | 24 000 |
| reception desk | 1 | 23 000 |
| floor hanger clothes rack | 10 | 15 000 |
| Furniture for the director and accountant | 2 | 80 000 |
| Lounge sofas | 3 | 45 000 |
| A computer | 3 | 57 000 |
| fax machine | 1 | 2 400 |
| All-In-One Laser Jet-2 | 1 | 8 000 |
| Assembly hall chairs | 50 | 25 000 |
| student board | 2 | 9 000 |
| office chairs | 3 | 15 000 |
| State. duty | 2000 | |
| Notarial services | 800 | |
| Licensing and registration | 15000 | |
| Total | 1 564 400 |
The initial cost of opening a private music school will be 1,564,400 rubles.
Violin Key LLC will monthly bear the costs of rent, utility bills, stationery, communications, and security. Table 6 shows payments for these types of services:
Table 6. Current costs of activities (fixed)
Fixed costs for the implementation of the project will amount to 73,100 rubles per month. In a year, fixed costs will amount to 877,200 rubles.
Present costs in the context of fixed and variable.
Table 7. Current costs by years
Thus, fixed costs aimed at maintaining the activities of the enterprise will amount to 877,000 rubles.
Variable costs (costs for auxiliary materials - stationery, this is a printed auxiliary material for students. Variable costs are 5,000 rubles per month. Based on 600 students. Thus, with an increase in the number of students, variable costs will increase by the third year of implementation project current costs will amount to 60,000 rubles.
Let us consider in more detail the costs of administrative and managerial and educational personnel.
6. Organizational plan
The structure of the required personnel of Treble Clef LLC is as follows (table 8):
Table 8. Personnel structure
Staff requirements:
Director. Higher economic education, management experience of 5 years. The director carries out the general management of the enterprise.
Account Manager and Marketing. Higher specialized education, work experience from 3 years, sociability, negotiation skills, experience in conducting advertising campaigns, confident PC user, car availability.
Accountant. Higher profile education, work experience of 5 years, knowledge of 1C, confident PC user. Responsibilities - accounting at the enterprise, keeping records of fixed assets, inventories, wages, settlements with suppliers and buyers, tax accounting.
Administrator. Above average education, good looks, confident PC user, communication skills, discipline. Responsibilities - scheduling lessons, consulting services, providing the enterprise with materials (paper, pens, etc.).
Teachers. Higher or secondary specialized education. Work experience from 8 years. Responsibilities are teaching.
Cleaning woman. Absence bad habits, discipline.
Table 9. Payroll
| Job title | Number of persons | Salary, rub. | Premium, % | Premium, rub. | Total salary per month, rub. | Monthly payroll, rub. | Calculation scheme |
| Director | 1 | 14 000 | 30 | 4 200 | 18 200 | 18 200 | Bonus, rub = salary × bonus,%; Total salary per month = salary + bonus, rub; Monthly salary fund = total salary × number of people |
| Account Manager and Marketing | 1 | 10 000 | 30 | 3 000 | 13 000 | 13 000 | likewise |
| Accountant | 1 | 10 000 | 30 | 3 000 | 13 000 | 13 000 | likewise |
| Administrator | 1 | 10 000 | 30 | 3 000 | 13 000 | 13 000 | likewise |
| Cleaning woman | 1 | 5 000 | 15 | 750 | 5 750 | 5 750 | likewise |
| Total | 5 | 62 950 | 62 950 | Σ lines |
Prize calculation:
bonus for the director = 14,000 × 30% = 4,200 rubles.
bonus for a manager = 10,000 × 30% = 3,000 rubles.
bonus for an accountant = 10,000 × 30% = 3,000 rubles.
premium for the administrator = 10,000 × 30% = 3,000 rubles.
cleaner premium = 5,000 × 15% = 750 rubles
Total salary per month:
salary for the director = 14,000 + 4,200 = 18,200 rubles.
salary for a manager = 10,000 + 3,000 = 13,000 rubles.
salary for an accountant = 10,000 + 3,000 = 13,000 rubles.
salary for the administrator = 10,000 + 3,000 = 13,000 rubles.
salary for a cleaner = 5,000 + 750 = 5,750 rubles.
According to the federal law of 24.07.2009. No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Funds for Compulsory Medical Insurance", which provides for the replacement of UST with insurance premiums, deductions from wages will be 34%: 26% - in the Pension Fund of the Russian Federation, 2.9% - in the FSS of the Russian Federation, 2.1% - in the MHIF and 3% - in the TFOMS.
Table 10. Contributions to insurance funds
The annual payroll fund for management personnel will amount to 1,012,236 rubles.
Calculate teachers' salaries. Teachers' salaries are variable and will depend on the number of lessons taught.
There is a number of lessons by year: 1 year - 27152
2 year - 33660
3 year - 39306.
In this case, the rate is 24 n / h per week or 32 lessons.
Then the number of n/hours per year will be 20364 hours in year 1, 25245 hours in year 2, and 29480 hours in year 3.
The average cost of a standard hour is 60 rubles. Teachers' salaries will depend on the number of lessons taught. The salary of the administrative apparatus of the music school will be a constant value.
Table 11. Teacher salary fund
Thus, the wage fund will increase with an increase in the number of students and, accordingly, with an increase in the number of classes.
In the first year, it is planned to enroll 400 students, in the second - 500, in the third - 600.
Calculate the percentage of the implementation of services from the maximum volume.
1-year - 67%,
2-year - 83%,
3rd year - 100%. For the next years, 100% occupancy of the school is planned.
According to the expected set of students, we will predict the lesson plan for the billing period.
According to experience, the assortment structure will look like this:
Playing the piano (synthesizer) - 19%;
Playing the violin - 10%;
Playing the guitar - 25%;
Playing the xylophone - 13%;
Vocal lessons - 15%;
Complex services (playing an instrument, solfeggio, musical literature) - 18%.
Table 12. Sales plan, number of services in 2011
| Indicator | Quarter | Total for the year | Calculation scheme | |||
| 1 | 2 | 3 | 4 | |||
| piano playing | 1290 | 1290 | 1161 | 1290 | 5031 | This year, 67% of the maximum volume of services is planned, i.е. 3380 x 67% = 2264; 2264 × 19% = 430. 430*3=1290 |
| violin playing | 678 | 678 | 610 | 678 | 2644 | 3380 x 67% = 2264; 2264 × 10% = 226 |
| Playing guitar | 1698 | 1698 | 1528 | 1698 | 6622 | 3380 x 67% = 2264; 2264 × 25% = 566 |
| Playing the xylophone | 882 | 882 | 793 | 882 | 3439 | 3380 x 67% = 2264; 2264 × 13% = 294 |
| Vocal lessons | 1018 | 1018 | 916 | 1018 | 3970 | 3380 x 67% = 2264; 2264 × 15% = 339 |
| Comprehensive Services | 1222 | 1222 | 1099 | 1222 | 4765 | 2264 × 18% = 407 |
| Total | 6788 | 6788 | 6109 | 6788 | 26471 | |
In the third quarter, there is a decrease in the number of lessons by 10%, as usually in the summer months a large number of people are planning holidays, and in 2011 the total number of services will be 26471 lessons. Next, consider the sales plan for 2012.
Table 13. Sales plan, number of services in 2012
| Indicator | Quarter | Total for the year | Calculation scheme | |||
| 1 | 2 | 3 | 4 | |||
| piano playing | 1599 | 1599 | 1439 | 1599 | 6236 | This year it is planned to carry out 83% of the capacity: 3,380 × 83% × 19% = 533, 533*3=1599 |
| violin playing | 841 | 841 | 756 | 841 | 3279 | 3,380 ×83% × 10% *3= 841 |
| Playing guitar | 2103 | 2103 | 1892 | 2103 | 8201 | 3,380 ×83% × 25%*3 = 2103 |
| Playing the xylophone | 1093 | 1093 | 983 | 1093 | 4262 | 3,380 ×83% × 13%*3 = 1093 |
| Vocal lessons | 1262 | 1262 | 1135 | 1262 | 4921 | 3380 ×83% × 15% *3= 1262 |
| Comprehensive Services | 1514 | 1514 | 1362 | 1514 | 5904 | 3,380 ×83% × 18% *3= 1514 |
| Total | 32803 | |||||
The sales plan for 2012 will be 32,803 lessons.
Table 14. Sales plan, number of services in 2013
| Indicator | Quarter | Total for the year | Calculation scheme | |||
| 1 | 2 | 3 | 4 | |||
| piano playing | 1926 | 1926 | 1733 | 1926 | 7511 | This year it is planned to carry out 100% of the capacity: 3 380 × 19% * 3 = 1926 |
| violin playing | 1014 | 1014 | 912 | 1014 | 3954 | 3380 × 10%*3 = 1014 |
| Playing guitar | 2535 | 2535 | 2281 | 2535 | 9886 | 3380 × 25%*3 = 2535 |
| Playing the xylophone | 1318 | 1318 | 1186 | 1318 | 5104 | 3380 × 13%*3 = 1318 |
| Vocal lessons | 1521 | 1521 | 1368 | 1521 | 5931 | 3380 × 15%*3 = 1521 |
| Comprehensive Services | 1825 | 1825 | 1642 | 1825 | 7117 | 3380 × 18%*3 = 1825 |
| Total | 39503 | |||||
The sales plan for 2014 will be 39503 lessons. It is planned that in 2013 and in subsequent years the occupancy of the school will be 100%
Vocal lessons - 250 rubles.
Table 14 shows the revenue plan:
Table 15. Revenue plan, rub.
| Indicator | 1 year | 2 year | 3 year | 4 year | 5 year | Calculation scheme |
| piano playing | 1006200 | 1247200 | 1502200 | 1502200 | 1502200 | Number of services per year (piano) × price |
| violin playing | 528800 | 655800 | 790800 | 790800 | 790800 | likewise |
| Playing guitar | 1324400 | 1640200 | 1977200 | 1977200 | 1977200 | likewise |
| Playing the xylophone | 687800 | 852400 | 1020800 | 1020800 | 1020800 | likewise |
| Vocal lessons | 992500 | 1230250 | 1482750 | 1482750 | 1482750 | likewise |
| Comprehensive Services | 1286550 | 1594080 | 1921590 | 1921590 | 1921590 | likewise |
| Total | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
Thus, for the first year, the revenue will be 5826250 rubles, in the second year - 7219930 rubles, in the third, fourth and fifth years - 8695340 rubles. Guitar playing, complex services and vocal services is the most profitable service.
7. Financial plan
Funding strategy:
The initial investment is 1,564,400 rubles.
Borrowed capital - 1,200,080 rubles.
Own capital - 564,320 rubles. of it it is planned to leave a cash reserve for unforeseen circumstances in the amount of 200,000 rubles, the rest 364,320 rubles. go to development.
To finance the project, it is planned to take a loan (“Gain momentum”) in the amount of 1,200,080 rubles for three years with the payment of the principal debt in equal monthly installments, at 20% per annum in Kamabank.
Table 12 shows the loan repayment schedule:
Table 16. Loan repayment schedule
| Month year | Remaining principal debt, rub | Payment of the main debt, rub | Interest payment, rub | Total payments per month, rub |
| 1 | 1200080,00 | 33335,56 | 20001,73 | 53337,29 |
| 2 | 1166744,44 | 33335,56 | 19446,13 | 52781,69 |
| 3 | 1133408,89 | 33335,56 | 18890,53 | 52226,08 |
| 4 | 1100073,33 | 33335,56 | 18334,92 | 51670,48 |
| 5 | 1066737,78 | 33335,56 | 17779,32 | 51114,87 |
| 6 | 1033402,22 | 33335,56 | 17223,71 | 50559,27 |
| 7 | 1000066,67 | 33335,56 | 16668,11 | 50003,67 |
| 8 | 966731,11 | 33335,56 | 16112,51 | 49448,06 |
| 9 | 933395,56 | 33335,56 | 15556,90 | 48892,46 |
| 10 | 900060,00 | 33335,56 | 15001,30 | 48336,86 |
| 11 | 866724,44 | 33335,56 | 14445,70 | 47781,25 |
| 12 | 833388,89 | 33335,56 | 13890,09 | 47225,65 |
| Total for 1 year | 400 026,67 | 203 350,96 | 603 377,62 | |
| 1 | 800053,33 | 33335,56 | 13334,49 | 46670,04 |
| 2 | 766717,78 | 33335,56 | 12778,89 | 46114,44 |
| 3 | 733382,22 | 33335,56 | 12223,28 | 45558,84 |
| 4 | 700046,67 | 33335,56 | 11667,68 | 45003,23 |
| 5 | 666711,11 | 33335,56 | 11112,07 | 44447,63 |
| 6 | 633375,56 | 33335,56 | 10556,47 | 43892,03 |
| 7 | 600040,00 | 33335,56 | 10000,87 | 43336,42 |
| 8 | 566704,44 | 33335,56 | 9445,26 | 42780,82 |
| 9 | 533368,89 | 33335,56 | 8889,66 | 42225,21 |
| 10 | 500033,33 | 33335,56 | 8334,06 | 41669,61 |
| 11 | 466697,78 | 33335,56 | 7778,45 | 41114,01 |
| 12 | 433362,22 | 33335,56 | 7222,85 | 40558,40 |
| Total for 2 years | 400 026,67 | 123 344,02 | 523 370,69 | |
| 1 | 400026,67 | 33335,56 | 6667,24 | 40002,80 |
| 2 | 366691,11 | 33335,56 | 6111,64 | 39447,20 |
| 3 | 333355,56 | 33335,56 | 5556,04 | 38891,59 |
| 4 | 300020,00 | 33335,56 | 5000,43 | 38335,99 |
| 5 | 266684,44 | 33335,56 | 4444,83 | 37780,39 |
| 6 | 233348,89 | 33335,56 | 3889,23 | 37224,78 |
| 7 | 200013,33 | 33335,56 | 3333,62 | 36669,18 |
| 8 | 166677,78 | 33335,56 | 2778,02 | 36113,57 |
| 9 | 133342,22 | 33335,56 | 2222,41 | 35557,97 |
| 10 | 100006,67 | 33335,56 | 1666,81 | 35002,37 |
| 11 | 66671,11 | 33335,56 | 1111,21 | 34446,76 |
| 12 | 33335,56 | 33335,56 | 555,60 | 33891,16 |
| Total for 3 years | 400 026,67 | 43 337,09 | 443 363,76 |
Thus, payments on loans in the first year will amount to 603377.62 rubles, in the second year - 523370.69 rubles, in the third year - 443363.76 rubles.
Based on the calculated data, we will draw up a profit and loss statement
Table 17. Profit and loss statement
| 1 year | 2 year | 3 year | 4 year | 5 year | |
| Revenue | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| Expenses | |||||
| -fixed costs | 877200 | 877200 | 877200 | 877200 | 877200 |
| loan payments | 603377,62 | 523370,69 | 443363,76 | 0 | 0 |
| -variable costs | 38400 | 48000 | 60000 | 60000 | 60000 |
| - salary ex. personnel | 1012236 | 1012236 | 1012236 | 1012236 | 1012236 |
| - teacher salaries | 1637266 | 2029698 | 2370192 | 2370192 | 2370192 |
| Profit | 1657770,38 | 2729425,31 | 3932348,24 | 4375712 | 4375712 |
| Income tax 15.5% | 256954,41 | 423060,92 | 609513,98 | 678235,36 | 678235,36 |
| Net profit | 1400815,97 | 2306364,39 | 3322834,26 | 3697476,64 | 3697476,64 |
Net profit in the first year of the project implementation will be 1400815.97 rubles, in the second year the net profit will be 2306364.39 rubles, in the third year of the project implementation the net profit will be 3322834.26 rubles. and starting from the fourth - 3697476.64 rubles.
Table 18. Statement of cash flows
To assess the effectiveness of the project, it is necessary to determine the discount rate, we use the cumulative method for this:
Usually, the specific premium for each type of risk (with the exception of country risk) is determined by an expert in the range of a probable interval from 0 to 5%.
The formula for calculating the discount rate using the cumulative method is as follows:
R = Rf + R1 + ... + Rn, (1)
where R is the discount rate;
Rf is the risk-free rate of return;
R1 + ... + Rn - risk premiums for various risk factors.
As a risk-free rate, you need to take the yield on government securities. Given the fact that the discount rate of the Central Bank is 11%, the yield on securities is usually lower on the website http://bonds.finam.ru/ it is noted that it fluctuates around 8-9% per annum.
The risk-free rate is assumed to be 8%.
When calculating the discount rate, premiums are added to the risk-free rate of return for different kinds risks associated with a particular investment (country risk, company size risks, key figure exposure, product/geography diversification, customer diversification, financial structure, etc.). Usually, the specific premium for each type of risk (with the exception of country risk) is determined by an expert in the range of a probable interval from 0 to 5%.
Let's determine the most significant risks for a private music school.
Company size
This risk factor is estimated within 0 - 3%. We accept in the amount of 2%, because object of evaluation can be positioned as medium business regional scale.
financial structure
This risk factor is estimated within 0 - 5%. This indicator depends on the equity concentration ratio and on the current liquidity indicator. We accept 4%
Production and territorial diversification
This risk factor is estimated within 0 - 3%. The company has a single line of business - the sale of railway tickets. Territorial diversification is present within the Perm region, which is not enough for sustainable business. We accept 2%
Clientele diversification
This risk factor is estimated within 0 - 4%. The risk of losing customers is common to all companies. However, the loss of a customer affects the sales volumes of different enterprises to varying degrees. The lower the dependence of a company's income on one or more of its largest customers, the more stable it is, all other things being equal. Railway ticket consumers are consumers different ages, which allows us to estimate this risk factor as an average of 2%.
The profitability of the enterprise and the predictability of its income.
This risk factor is estimated within 0 - 4%. The profitability of this enterprise primarily depends on the pricing policy. The predictability and stability of income in this business is not high enough, so we estimate this factor at 3%
Quality control
The quality of management is reflected in all spheres of the company's existence, i.e. the current state of the company and the prospects for its development are largely predetermined by the quality of management. It is often impossible to identify those individual indicators that management has had a particularly strong impact. Therefore, this risk factor is defined as the average value of factors, except for factors that depend on the size of the company and the predictability of income. The value of the management quality factor is 2%
Other own risks
This risk factor is estimated in the range of 0-5% and takes into account the likelihood of other specific risks inherent in the company being valued affecting the receipt of projected income. Taking into account the specifics of doing business in Russia, it is necessary to provide for the value of this factor in the discount rate at the level of the middle of the range. We accept this indicator as 2.5%.
Taking into account the risk-free rate, we get 25%.
Table 19. Calculation of discounted cash flow:
NPV=-1564400+-163584/(1+0.25) 1 +2306364.39/(1+0.25) 2 +3322834.26/(1+0.25) 3 + 3697476.64/(1+ 0.25) 4 +3697476.64/(1+0.25) 5 =5667878.95>0
Based on this table, we can conclude that Treble Clef LLC will start making a profit only from the second year.
Thus, we can conclude that the project is effective, since the net present value is positive (NPV > 0).
Calculate the yield index (PI):
PI= 14613775/1564400=9.3
Since the value of the PI indicator is >1, this project is considered profitable.
Calculate the payback period of the project (PP):
Investments in the project amount to 1,564,400 rubles. Net profit in year 2 -2142780.4 rubles. The payback period will be 1 year 2 months.
Let's calculate the profitability indicators:
Table 20. Profitability indicators
According to calculations, the return on sales increases from the first year of the project from 28% and in the third year of the project is 38.8%. This is due to the increase in net profit.
Return on sales = net profit / revenue ×100
Based on the results of the profitability indicators, it can be concluded that the project is effective and cost-effective.
The profitability of sales indicator allows you to analyze the change in profitability due to changes in price and sales volume and changes in cost. This ratio shows that by the beginning of the third year of the project, about a third of the proceeds, that is, 38%, will be profit.
In general, the enterprise has a positive trend in its development. The current value (NPV) of the project is positive and amounts to 5,667,878.95 rubles. The implementation of the project is expedient.
8. Potential risks
In its activities, the company faces high market uncertainty and a variety of risks that, under certain circumstances, may affect the results of its activities.
The most significant risks for Treble Clef LLC:
1. Industry risks.
First of all, this risk is associated with the youth of the industry and the lack of a clear understanding of the advantages of private education in Russia.
2. Country and regional risks.
This risk is expressed, first of all, in the economic downturn, which is observed in modern Russia and in the high degree of uncertainty that is inherent in our country.
The Company faces inflationary risks that could have a negative impact on its results of operations. The acceleration of inflation has a negative effect on the financial results of the enterprise.
4. Legal risks.
Legal risks associated with insufficient development legislative framework for private education.
5. Market risks associated with the probability of not attracting customers.
Table 20 presents a risk sorting map. This sorting of risk is given according to the degree of their likelihood and impact.
Table 21. Risk Sorting Map
Based on this table, it can be concluded that market and financial risks have the greatest impact.
Table 22. Risk assessment, their ranking
Thus, the most dangerous for the school LLC "Treble clef" are financial risks and market risks.
Risk assessment
The break-even point is the minimum volume of production and sales of products at which expenses will be offset by income, and in the production and sale of each subsequent unit of production, the enterprise begins to make a profit. The break-even point can be determined in units of production, in monetary terms, or taking into account the expected profit margin.
The break-even point allows you to determine after what level of sales their profitability is ensured.
Determining the break-even point using marginal income is an alternative to the mathematical method. The marginal method is based on determining the difference between sales proceeds and variable costs. Therefore, marginal income includes profit and fixed costs. The break-even point will be reached when the company receives income sufficient to cover fixed costs.
Contribution margin = unit price - variable costs
Variable costs per unit of production at full school load will be - 61158/600 = 101.93 rubles, where 600 is the number of students in the school since 2013.
The average price of a unit of production will be 220 rubles.
Marginal income per unit of production \u003d 220 - 101.93 \u003d 118.07 rubles, Break-even point formula:
Break even point = total fixed costs / marginal income per unit of output.
Break even point = 1889236 / 118.07 = 16000 lessons
Figure 1 Break even chart
Thus, the school needs to conduct 1334 lessons per month at an average price of 220 rubles for the sale of a service, so that a private music school would have neither profit nor loss. Increasing the volume of lessons for the second and third years by 20%.
The appendix presents the aggregate projected balance sheet and cash flow budget.
Sensitivity analysis
The task of quantitative analysis is to numerically measure the impact of changes in risk factors on the effectiveness of the project.
Sensitivity analysis occurs with a "consecutive - single" change in each variable: only one of the variables changes its value, on the basis of which the new value of the criterion used (for example, NPV) is recalculated.
We accept as variable initial variables:
Investment size
The scope of the number of services
Salary
The project outcomes can be:
Performance indicators (net present value, internal rate of return, payback period, return on investment)
Annual indicators of the project (balance sheet profit, balance of accumulated real money).
Initial NPV = 5667878.95 rubles.
We will increase the volume of investments by increasing borrowed funds by 5% and calculate the NPV. The calculation will be carried out in Excel.
The data obtained will be summarized in a table.
Table 23. Project sensitivity analysis
| Deviation from the baseline, % | NPV on change | |||
| Number of services | Service price | salary | Investment size | |
| -10 | 4031517,276 | 3540608,474 | 6422702,111 | 5785101,687 |
| -5 | 4849698,113 | 4522425,329 | 6045290,531 | 5726490,319 |
| 0 | 5667878,95 | 5667878,95 | 5667878,95 | 5667878,95 |
| +5 | 6486059,787 | 6158787,752 | 5409684,257 | 5609267,581 |
| +10 | 7304240,624 | 7290659,451 | 4913055,789 | 5550656,213 |
Rice. 2 Project sensitivity analysis
Based on the data obtained, we will build a sensitivity graph from the project from the listed factors.
This project is most sensitive to changes in the number of services, while NPV fluctuations are the largest.
When the price changes, there is also a change in NPV.
Thus, the most high sensitivity the project has to change the following variables: the number of services and the price of services.
Conclusion
A business plan is a concise, precise, accessible description of the proposed business. According to its content and purpose, it is a planning document that has a multi-purpose character:
Developed to justify a new case (it gives all the main aspects of future activities, analyzes the problems that will be encountered, determines ways to solve them);
It can serve as a formal legal document, with the help of which the formation of the authorized capital and financial assets of the future enterprise begins;
It is used as a means of obtaining the necessary investments;
In this work, studies were carried out and conclusions were obtained on the relevant tasks set at the beginning of the work.
The purpose of the work is to develop a business plan for a private music school.
The first chapter defines the concept, essence, structure of the business plan, its place in the planning system; studied modern methods and standards for the development of business plans in Russia. In addition, the main approaches and methods for assessing the effectiveness and risks of the project were considered.
In the second chapter, a business plan for the creation of a private music school LLC "Treble clef" was developed.
The goal of the project is to organize a private music school that will provide the following services: teaching to play the piano, violin, xylophone, guitar, vocal lessons, solfeggio and musical literature.
A special feature of Treble Clef LLC is that the school offers music lessons for both children (from 5 years old) and adults, guaranteeing an individual approach to everyone. Within the framework of the school, musical and educational classes will be held, the purpose of which is the development of creativity, independence, the ability to be active, active, striving, emotionally developed, whole and harmonious.
To implement the project, a room with a total area of 283 sq.m. will be rented.
Competitive advantages of Treble Clef LLC:
The Treble Clef Private Music School provides services of the highest level, the quality of which is ensured by the experience, knowledge and culture of teachers;
Organization of the educational process using a unique modern concept and methodology for teaching music N.A. Berger;
Violin Clef LLC is located in the center of Perm;
Children and adults are provided with a reliable level of security during their stay at school;
The analysis showed that the main competitor of the newly organized enterprise is the private music school “Flowers by the Stream”, which has long been on the market.
The initial investment is 1,564,400 rubles, according to the results of the project, the net present value will be 5,667,878.95 rubles, the yield index is 9.3%, the payback period is 14 months.
The conducted sensitivity analysis of the project showed that this project is most sensitive to changes in the number of services.
The total cost of the equipment to be purchased by OOO Treble Clef will amount to 1,546,600 rubles.
The initial one-time cost should include the cost of registering and licensing a private institution. These costs must include the costs of permits, licensing costs, equipment purchase costs, including transportation costs. The initial cost of opening a private music school will be 1,564,400 rubles.
Analyzing Internet sources, ads in newspapers, prices will be taken at the level of the average market:
Playing instruments - 200 rubles.
Vocal lessons - 250 rubles.
Complex services - 270 rubles.
Based on the data, a sales plan was calculated, and a profit and loss statement was drawn up. In this paper, the calculation of the effectiveness of the proposed project and the analysis of the sensitivity of the project.
The project has the highest sensitivity to changes in the following variables: the number of services and the price of services.
The project has an average sensitivity to changes in such an indicator as wages and is less sensitive to changes in the volume of investments (due to an increase in borrowed funds).
To reduce possible risks, it is necessary to regularly analyze the number of services provided, determine the exact number of students. For a regular influx of students to a music school, it is necessary to conduct a regular advertising campaign.
Bibliography
Regulatory documents
1. Federal law "On investment activities in the Russian Federation, carried out in the form of capital investments" - Approved by the Federation Council. – 25.12. 99. - No. 39-FZ.
Monographic literature
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3. Damodaran A. Investment appraisal. Instruments and methods for assessing any assets / A. Damodaran. - M., 2004. - 775 p.
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Description of electronic resources
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Application
Forecast aggregate balance
| 1 year | 2 year | 3 year | 4 year | 5 year | ||
| Assets | ||||||
| Permanent assets | 200000 | 200000 | 200000 | 200000 | 200000 | |
| Intangible assets | ||||||
| fixed assets | ||||||
| Capital investments in progress | ||||||
| Long-term financial investments | ||||||
| Other permanent assets | 200000 | 200000 | 200000 | 200000 | 200000 | |
| Current assets | 5876250 | 7269930 | 8745340 | 8745340 | 8745340 | |
| Stocks | ||||||
| Unfinished production | ||||||
| Finished products and goods | ||||||
| Accounts receivable of buyers, incl. | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 | |
| Advances issued | ||||||
| Short-term financial investments | ||||||
| Cash | 50000 | 50000 | 50000 | 50000 | 50000 | |
| Other current assets | ||||||
| Total assets | 6076250 | 7469930 | 8945340 | 8945340 | 8945340 | |
| Liabilities | ||||||
| Capital | 364320 | 724053,85 | 1027732,2 | 1186380,6 | 1186381 | |
| Authorized capital | 364320 | 364320 | 364320 | 364320 | 364320 | |
| Additional capital and reserves | ||||||
| Undestributed profits | 359733,85 | 663412,2 | 822060,6 | 822061 | ||
| long term duties | 0 | 0 | 0 | 0 | 0 | |
| Loans | 0 | |||||
| Other long-term liabilities | ||||||
| Current responsibility | 3 509 834,03 | 3 988 365,61 | 4 435 305,74 | 4 060 663,36 | 4 060 663,36 | |
| Loans | 603 377,62 | 523 370,69 | 443 363,76 | 0 | 0 | |
| Debt to suppliers | ||||||
| Advances received | ||||||
| Salary arrears | 2649502 | 3041934 | 3382428 | 3382428 | 3382428 | |
| Debt on taxes and fees | 256954,41 | 423060,92 | 609513,98 | 678235,36 | 678235,36 | |
| Other current liabilities | ||||||
| Total liabilities | 3 874 154,03 | 4 712 419,46 | 5 463 037,94 | 5 247 043,96 | 5 247 044,36 | |
Cash flow budget
| Name of articles | 1 year | 2 year | 3 year | 4 year | 5 year |
| CURRENT ACTIVITY | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| COMING | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| Receipts from buyers of products (works, services) | |||||
| Total income from current activities: | 2649502 | 3041934 | 3382428 | 3382428 | 3382428 |
| CONSUMPTION | 256954,41 | 423060,92 | 609513,98 | 678235,36 | 678235,36 |
| Payroll and associated taxes | 877200 | 877200 | 877200 | 877200 | 877200 |
| Current taxes | |||||
| Payment for energy and utilities, rent | |||||
| Repayment of financial lease obligations | |||||
| Other settlements with suppliers and personnel | |||||
| Non-productive and social expenses | 3783656,41 | 4342194,92 | 4869141,98 | 4937863,36 | 4937863,36 |
| Other expenses and payments | 2042593,59 | 2877735,08 | 3826198,02 | 3757476,64 | 3757476,64 |
| Total operating expenses: | |||||
| Net flow from current activities | |||||
| INVESTMENT ACTIVITIES | |||||
| COMING | |||||
| Sale of fixed assets | |||||
| Total income from investing activities | -1564400 | ||||
| CONSUMPTION | |||||
| Expenses for the purchase of fixed assets | -1564400 | 0 | 0 | 0 | |
| Other capital expenditures | -1564400 | 0 | 0 | 0 | |
| Total expense on investing activities | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| Net cash flow from investing activities | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| FINANCIAL ACTIVITIES | |||||
| COMING | |||||
| Attracting short-term bank loans | |||||
| MONEY FLOW | |||||
| COMING | |||||
| 0 | 0 | 0 | 0 | 0 | |
| Return of granted loans | 603 377,62 | 523 370,69 | 443 363,76 | 0 | 0 |
| Return of other placed funds | 0 | 0 | 0 | 0 | |
| Total income from cash funds | 603 377,62 | 523370,69 | 443363,76 | 0 | |
| CONSUMPTION | |||||
| From transactions with promissory notes of third parties | 0 | 0 | 0 | 0 | |
| Placement in bank deposits | 0 | 0 | 0 | 0 | |
| Providing a loan | 0 | 0 | 0 | 0 | |
| Total cash flow expense | 0 | 0 | 0 | 0 | |
| Total net cash flow | -125184,03 | 2354364,39 | 3382834,26 | 3757476,64 | 3757476,64 |
