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Business of plan of shop for the production of pelmeni, dumplings and other semifinished products from the test and the filling
В В
Vladivostok 2003
1. RESUMES
The key moment of general strategy of the development OOO "of Accent- tonics" is the development of new promising trends activity, and in particular its own small production, connected with the release of the competitive product.
In connection with this, in this stage the enterprise plans the purchase of equipment for the production of pel'meniy, varennikov and other semifinished products from the test and fillings. The small pel'mennyy shop has a mass of the advantages: it does not be required enormous areas and the millionth expenditures, entire personnel compose 5-6 people. Changing formula, there is a possibility to enlarge its assortment. And the main thing is mini- plant it redeems in the course of 2 - 4 months. The flow of financial resources from the realization of the new form of production will make possible to enterprise to provide its activity with additional circulating capital, and judicious use of the obtained profit, directed for the development of production will give positive effect in the activity of enterprise.
2. INFORMATION About THE ENTERPRISE And THE BRANCH
Society with the limited responsibility "OF ACCENT- TONICS" was based in 1996. The initial capacity of enterprise was 1,5 T. in the replacement of articles "pyan-se" and 4 t in the change of meat, a constant reconstruction of production areas, the modernization of old equipment and the installation of new equipment made it possible to increase power to 7,3 t in the change, to considerably enlarge the assortment of output.
In the years of its activity OOO "OF THE ACCENT- TONICS" it considerably enlarged its production capacities, what made it possible to establish automation line for the production of boiled sausages and sausages, to establish conveyors for the accelerated working of production in the raw department - all this made it possible to increase the quality of production, to master the new forms of production, to improve sanitary state it was shop, the working condition of workers, and to also improve the public and domestic sanitation conditions of workers.
Basic forms of activity OOO:
- the production of meat products (sausage articles, semifinished products, food fats);
- production "pyan-se";
- the purchase of myasosyr'ya in accordance with the plan of production;
- service on the manufacture of sausage articles;
- the realization of exchange of experience on production;
- predprodazhnaya preparation, the modification of production, goods;
- the realization of meat products and semifinished products of its own production;
- retail trade;
- torgovo- purchasing activity;
- intermediary services with the conclusion of a treaty;
- the creation of its own retail outlet network for the realization of production.
In last two or three years in the Primorskiy Kray, as as a whole in the country, were outlined positive tendencies toward overcoming of economic crisis on the basis of structural conversions. First of all this relates to the economic subjects with the short operating cycle, whose production enjoys demand. Such tendencies are characteristic to the greatest degree for the enterprises of food industry, called to ensure food safety of Russia and its regions.
As of the beginning of 2003 in the food industry of Primorskiy Kray were occupied 44,2 thous. pers. or about 5 % economically gainfully occupied populations. In its structure leading position occupies fish branch - 77 %, the portion of other branches is substantially below: foodstuff - 16 %, groat-grinding - 2%, milk - 3,5 % and meat 1,5%, fig 1.
Fig. 1. Structure of food industry in 2002.
Source: Primorskiy Kray. Stat. annual. Iss. 2003.
Basic task in the work of meat-packings plant - processing cattle and bird, collection and the use of all products of slaughter, the carrying out of food and technical production. In 1990 the meat-packings plant produced the significant assortment of the meat products: meat, by-products, the sausage articles (boiled sausages, sausage, polukopchenye, boiled- smoked, smoked foods, jellies and zel'tsy, liver and blood sausages), meat semifinished products (lumpy, smallpiece, stuffings, cutlet and pelmeni), fat is food boiled, fat technical, dry animal fodders.
New building was conducted, reconstruction and technical reequipping of the existing enterprises was produced. In 1987 was put into operation new meat-packing plant into finding, in 1990 shere rekonstruirovany the Vladivostok and Artemovskiy meat-packings plant.
In 1991 in connection with the economic reform in the country and the introduction of free market relations the sharp decrease in the industrial production occurred. Under these conditions in the most vulnerable position proved to be the agriculture and especially the stock raising, which is up to now been most complex and most unprofitable branch in the edge. The significant reduction of livestock of cattle caused the appropriate reduction in the volumes of the carrying out of cattle-breeding production.
The reduction of the resources of cattle-breeding raw material caused adequate reduction in the volumes of the industrial production of meat and meat products. Substantially changed the structure of the channels of the realization of cattle and bird by the commodity producers: sale on the market, through the retail outlet network, barter transactions, etc.
The decrease in the production in the meat branch of edge assumed chronic form. The dynamics of the volumes of the carrying out of meat production on the Primorskiy Kray is reflected in table 1.
Table 1
Dynamics of the volumes of the carrying out of meat production, t
Production
1990
1991
1996
1997
1998
1999
2000
Meat, including
the by-products
37136
22664
831
200
202
76
116
Meat of the bird
1014
426
-
-
-
-
-
The fats are food, are boiled
1112
621
46
-
-
-
-
Dry animals
the fodder
1126
907
-
-
-
-
-
Sausage articles
27377
23042
15536
12139
10718
8164
10235
Semifinished products
7967
2511
1600
1745
2372
1514
1735
Note. Through-line - it is not produced.
The maximum production of meat products is fallen on 1990. - 37,1 thousand T. in 1991 occurred reduction in the production of meat products to 39 %, and in 1992 already to 46 %, which corresponded to the volumes of the production of meat of approximately 30 years ago. But in 2000 by the meat-packings plant of edge it is manufactured altogether only by 116 t of meat, which comprises to 1990. 0,3 %. in effect ceased to work all slaughter shops in view of the absence of raw material.
Heavy situation with the raw guarantee in recent years aggravated creation by sel'khozproizvoditelyami of small, with the primitive technology of enterprises for processing of cattle without the proper technological equipment, without the existing production potential. As a result of this the significant loss of raw material occurs, are not assembled the blood, the bone, fermentation raw material, second resources for producing the products of a food designation and dry animals it is stern for the needs of stock raising.
Furthermore, at the stages of technological process is not ensured the proper veterinary-sanitary control, regimes with the heat working of meat are disrupted, that does not guarantee the required quality of output.
All this involved the extremely ineffective use of industrial potential of the meat-processing enterprises. The clearing ratio of the average annual capacity of enterprises in the meat field on I see the manufactured production strongly it were lowered and it comprised:
on the meat
on the sausage articles
on the semifinished products
on the dry fodders
1990g.
85%
80%
60%
50%
2000.
1.1%
20%
15%
it is not produced
In spite of significant reduction in the production of meat and meat products, position with the guarantee of a consumer market for edge is relatively stable, which is connected, first of all, with reduction in the buyer ability of the population of edge and entering of this production on the import.
From 1996 through 1999 the volumes of the import of meat and bird into the Primorskiy Kray grew 2,9 (table 3.3). Under the conditions of the decrease in the domestic agricultural production an increase of the volumes of import to a certain extent is justified, since the saturation of consumer market ensures and as a whole it is profitable to users. However, in this case the degree of the critical dependence of the food market for the country on the import of meat and meat products because of the boundary increases.
Table 2
Import of meat and meat products
Yr
Volume of import, thousand of t
1996
60,6
1997
77,7
1998
62,4
1999
23,4
2000
9,3
As can be seen from the data, given in Table 2, in 1998 the entering of meat on the import was 62,4 thousand t, which is almost more 2 times than it is produced in the edge in the economies of all categories. Basic importers into the edge of meat and meat products - country of the Asian- Pacific Ocean region: China, Vietnam, Korea, Mongolia, Australia, New Zealand, THE USA.
The volumes of the import of meat increased up to August of 1998. In connection with the financial and economic crisis during August of 1998 g, the import sharply was reduced. In 2000 because of the complex sanitary-epidemiological situation was introduced the prohibition to the import of meat and meat production from China, Mongolia and Korea, which involved reduction in the import 2,5 times in comparison with 1999.
Considerable reduction in the import of myasoproduktsii did not involve an improvement in the situation in the domestic stock raising, indeed the decrease of import ratio was caused not by an increase in its own production of meat and meat products, but by the curtailment of imported deliveries in the period of economic crisis and by reduction in the consumption of meat by the population of edge. Moreover, in 2000 due to their own production the needs of edge for the meat were provide ford only to 20%. This testifies about further increase in the import of production, which places Primorskiy Kray in the state of dependence.
Simultaneously with the decrease in the production in the meat branch the process of mass appearance on the market for the edge of the new meat-processing enterprises of various forms of property began (yearly to 15-20 enterprises). In 2000 the meat branch of edge counted more than 80 enterprises for processing of meat, of them it is more than 45 on the production of sausage articles.
Largest of them solidly were affirmed on the market for the meat products of edge - JOINT STOCK COMPANY meat-packing plant "Nakhodkinskiy", OOO Of "ratimir", OOO "ratibor Ussuri", OOO Of "algos", THE PRIVATELY HELD COMPANY of "agro-", THE PRIVATELY HELD COMPANY Of "snek-Treyd", OOO "Field- K" and other they all were equipped with new contemporary imported equipment.
The first and primary task, confronting the meat branch of edge, consists in restoration and maintenance of the steady rates of its development. Is especially important overcoming the antagonism of the interests between sel'khozproizvoditelyami and processing enterprises on the basis of the development of integration on the mutually advantageous terms.
3. DESCRIPTION OF THE PRODUCTION
In this stage it is proposed to examine a question about the production of the new form of production - pelmeni "Russians".
The production of pelmeni can be isolated as one of the most profitable because of the large popularity pelmeni and the dumplings in our country and the year round high, little subjected to seasonal demand fluctuations on them.
The assortment of production produced by the new pel'mennym apparatus is practically unconfined. The form of pelmeni and dumplings, which are produced on this equipment, will satisfy any taste: this can be both the traditional form "demilune" and the form of "ravioli" ("cushion"); "demilune" can be with the "comb", also, without, somewhat larger and to pomel'che, but in any event this "strongly glued" pelmeni will not be pulled down "on the seams" with the melting, but the original formulas of stuffing and test, the use of special spices they will ensure to producer success on the market for sale.
The production planned to the release possesses the following properties, which profitably distinguish it from the production of remaining producers and realizatorov of the pelmeni Vladivostok and Primorskiy Kray.
1 high level of gustatory qualities. Bought OOO "of Accent- tonics" technological line on the production of pelmeni is contemporary highly productive equipment, which assumes a strict control of the quality of source material, guarantees the use of advanced technology of production, only correctly balanced formulas.
The important factor of success is also the fact that the firm "okant & to" is the exclusive representative of plant "LB Italia" in the territory of Russia. This plant does not need advertisement, since it has narrow specialization on the production of the pel'mennykh lines and for 9 years is present on the Russian market. The known trade marks "raviollo", "Darya", "three suckling-pigs" are equipped with the equipment of plant "LB Italia". "okant & to" distinguish the profound knowledge of the pel'mennogo market, wide client base, developed service service.
Thus, the quality of planned OOO "of Accent- tonics" to product output will correspond to world standards; moreover taste will be adapted precisely for the demands of local market.
2 quality and the attractiveness of packing. Important significance in the program of the stimulation of the consumption OOO "of Accent- tonics" must be removed to the work on the consumer packing of its production, since the packing:
- it serves as the receptacle of production;
- it ensures the consumer and qualitative properties of production;
- ensures convenience in the consumption;
- it is the means of communication with the buyer.
Production is packed in that supplied by the producer of equipment the high-quality food packets, utilized by many producers of pelmeni. Furthermore, firm "okant & to" will render assistance in the press of the required design of packing materials. This will profitably distinguish the pelmeni of our company from the remaining production of meat production.
3 obtainable price. As a result of organizing its production on the locked technological cycle and significant reduction in the intra-industry expenses the prime cost of the produced BY OOO "Accent- tonics" of pelmeni for 10 - 15% is lower than on the average on the branch. Therefore firm will have the capability to establish the selling prices of its production of 10 - 15% lower than srednerynochnykh - with the fact that its quality will be invariably high. Accordingly, price competition will be basic strategy of marketing.
Specifically, these three basic factors (from which the latter is decisive) will be the guarantee of the high competitive ability of the pelmeni OOO "of Accent- tonics".
4. MARKETING And THE SALE OF THE PRODUCTION
On the market for Primorskiy Kray and Vladivostok is present the production - pelmeni of different producers and realizatorov:
- the pelmeni of the government OOO Of "savos";
- the pelmeni of the government OOO Of "ratimir";
- the pelmeni Of "shamora";
- the pelmeni of the government of Vladivostok meat combine.
The production indicated could be considered as potentially competing with the production OOO "of Accent- tonics", if not the fact that this market has the enormous potential of increase. Furthermore, the producers of this production not will in the state resist price competition from the side OOO "of Accent- tonics", which is confirmed by the calculations given below.
Table 3
Comparative competitory analysis
Factors
Pelmeni OOO Of "savos"
Pelmeni Of the Vladivostok Meat combine
Pelmeni OOO Of "ratimir"
Pelmeni Of "shamora"
Pelmeni OOO "Of Accent- tonics"
1
2
3
4
5
6
1. quality of the raw material
above average
the average
above average
the average
high
2. the gustatory qualities
high
the average
the average
the average
high
3. quality of the packing
above average
low
the average
the average
high
4. level of the prices
high
low
above average
average
low
6. stability of sales
average
high
average
average
high
Furthermore, was produced the comparative characteristic of selling prices of the production on the market Vladivostok pointed out above (see Table 4).
Table 4
Wholesale and retail prices of the pelmeni as of on March 2003.
Production
Wholesale prices, rubles/kg
Retail prices, rubles/kg
Pelmeni OOO Of "savos"
36
42
Pelmeni Of the Vladivostok Meat combine
37
45
Pelmeni OOO Of "ratimir"
40
49
Pelmeni Of "shamora"
32
40
Pelmeni OOO "Of Accent- tonics"
30
36
The results of analysis showed that both from the side of the production OOO Of "savos" and from the side of other subjects of market was impossible the serious price competition. In particular, tempering wholesale prices of the production OOO Of "savos" will be above the selling prices OOO "of Accent- tonics", although the quality of the production OOO "of Accent- tonics" is located on the same level. Price competition it can compose only the pelmeni Of "shamora". However, our production exceeds that indicated from many parameters, such as: the quality of raw material, gustatory qualities, the quality of packing.
Let us total: the results of a marketingovogo study show that for OOO "of Accent- tonics" there is a sufficiently acceptable market niche on the sale of its production in Vladivostok; there is a purposeful segment of market (population with the low and average level of profitableness, component 70% of the population Vladivostok).
Therefore in its marketingovoy policy OOO "of Accent- tonics" it plans by the method of price competition to engage this segment and to be fastened on it.
Thus, the sale of the planned to the release production is economically substantiated and guaranteed.
Depending on the market for the sale OOO "of Accent- tonics" it plans to establish the following prices of realization of its production (see Table 5).
Table 5
Prices of pelmeni, rubles/kg
Designation of the enterprises
Price, rubles/kg
1
Enterprises of the wholesale trade
30,0
2
Enterprises of the retail trade
36
3
Enterprises of the public nutrition
45
4
Mobile shops
36
Indicated wholesale and retail prices of the production to 10-15% lower than srednerynochnykh. Thus, basic strategy of marketing OOO "of Accent- tonics" - the price competition, which is permitted and expedient under the conditions of low production expenses.
Planned after deployment of equipment July 2003 the organization of the production OOO "of Accent- tonics" on the locked technological cycle (from the independent delivery of raw material to the processing and the realization of the products of its own production) will make it possible to accomplish further reduction in the intra-industry expenses.
It is possible to draw the conclusion that the price factor is the decisive factor of the competitive ability of the production OOO "of Accent- tonics": the estimation of the net income of firm for project proves, that with the prevailing prices of the raw material and the materials the planned prices of the realization of production ensure the profitability of production at level 45%.
Important significance for the effectiveness of the marketable activity OOO "of Accent- tonics" belongs to organization and guarantee of interaction with its markets by means of the distribution channels.
The marketable policy OOO "of Accent- tonics" will be oriented to the intensive distribution, which ensures the presence of its production in the largest possible quantity of commercial enterprises.
As the distribution channels of the production OOO "of Accent- tonics" they come out wholesale and retail trading organizations Vladivostok and of Primorskiy Kray, the network of public nutrition (cafe and restaurants), and also directly the population Vladivostok through the mobile shops.
The first and basic channel of distribution OOO "of Accent- tonics" form enterprises, organizations and private individuals, that buy production by large, average and even small-scale wholesale parties. This channel is the potential source of the expansion of the network of distrib'yutorov, since wholesale organizations by means of the single purchases determine effect from the work with OOO "of Accent- tonics" for their business.
Wholesale sale occupies 43% of the total volume of the realization of pelmeni. The scope of the common market is achieved via straight contacts with the potential buyers Vladivostok and Primorskiy Kray. Up to the present moment already there are preliminary understandings with 10 potential buyers, who are ready beginning from the second-half of 2003 to achieve regular wholesale purchases in a quantity of 200 kg daily. With stability condition of these purchases is guaranteed the wholesale sale of production in the size of 2000 kg daily (about 730 t per year).
The part of the planned to the release production OOO "of Accent- tonics" will distribute through the retail retail outlet network. Today the clients of company can become more than 300 retail commercial enterprises of the city of Vladivostok and edge. These are the stores of different specialization (supermarkets, universamy, the stores of self-service, product stores so forth.) and the forms of property.
Distributing its goods through the retail enterprises, OOO "of Accent- tonics" is able to check sale to end users, to ensure the presence of its production in the retail retail outlet network of city, to effectively represent production on the spot of sale, by positioning the advertising materials in the stores, the formulation of demonstration stands and computation of goods in the commercial halls.
The maintenance stores will occur on the basis of the prisoners of agreements or on the basis of single claim.
The enterprises of retail trade and mobile shop remain important users to the prospect (47% of the total volume of realization). This production is oriented to the group of the buyer possibilities of the average level of the profitableness of population.
One additional distribution channel of the production OOO "of Accent- tonics", which is of about 11% of planned volume of sales, are the enterprises of public nutrition. Work with them will be achieved so on the basis of the prisoners of agreements or on the basis of single claim.
The stimulation of the sphere of trade OOO "of Accent- tonics" is used for guaranteeing to itself the long-term cooperation from the side of wholesale and retail merchants, and also for their encouragement in connection into his assortment of the production of company, maintenance of the higher level of the reserves of production in mediators, shaping in them of adherence to the production OOO "of Accent- tonics", penetration of his goods into the new retail commercial points and for the new regional markets.
For this of company it is necessary to use the following methods of the stimulation of the sphere of the trade:
1) the flexible system of price formation, which makes possible for different type mediators to obtain high profit from the realization of the production OOO "of Accent- tonics".
2) reductions for the volume of the bought party, which stimulates mediators to the accomplishment of the purchases of the large volume of production.
3) advertising support to its production, which ensures the besproblemnuyu realization of production without the additional efforts from the side of mediator.
4) the high quality of the care of buyers (rapid maintenance, the rendering of service services, the use of progressive forms of sale, etc.), which ensures convenience in the purchase of production.
5) the guaranteed method of production, which frees mediators from the risk of the losses of those connected, for example, with the time expiration of the realization of production.
6) periodic use in the stores of propagandists for the demonstration of production and the distribution of tests, which draws into the stores of additional buyers.
Also OOO "of Accent- tonics" plans participation in the specialized exhibitions, the fairs, the exposures, which will make it possible to reveal new potential clients, to present its production by them, to establish new contacts with the buyers.
The use of different methods of stimulating the sphere of trade OOO "of Accent- tonics" will contribute to increase in the interest of commercial enterprises to the establishment of contacts with the company, to maintenance of steady partner relations with the existing clients, which in the final analysis will be expressed in the expansion of its markets for sale and an increase in the volume of sales.
5. THE PRODUCTION SCHEDULE
Equipment on the release of pelmeni it is possible to place in the accomodation under the shop, find in p. working (suburb Vladivostok). The area of accomodation composes 750 square meters, obustroyeno by the system of communications and by siding tracks. Accomodation belongs to company, but it is not used at the given moment.
Technological equipment will be supplied from Moscow on the contract with the firm "OKANT & K", by the exclusive representative of plant "LB Italia" in the territory of Russia, with which is achieved the corresponding agreement. The composition of complex is represented in Table 6.
Table 6
Set of equipment for the production of the pelmeni
в„–
Designation
Quantity pcs.
It produces.
the kg/h
Moshch. kW
Overall sizes mm
Cost, rub.
1
2
3
4
5
6
7
1
Gyroscope diam. of 105 mm
1
300
2,5
800kh"00khy200
34500
2.
Farshemeshalka of emk.yshch0 l.
1
600
3,0
y020kh''0khyy90
35500
3.
Mukoproseivatel'
1
1500
1,1
8'0kh'"0khyey0
9900
4.
Dough-mixing
1
Yemk."0 l.
2,2
90'khe90kh9'shch
29500
5.
Pel'mennyy apparatus
1
240
eshchshchkh'e0kh9ye
58700
Cart pel'mennaya
12
Zagr90 kg
'"0khyay9khy"90
6800
6.
Aluminum pans
375
25 pcs to the cart
7500
7.
Table is technological
2
y200kh'00kh800
8000
8.
Basins for the stuffing
10
yae0khyae0khe20
5000
Altogether the cost of set of equipment
195400
Technical characteristics:
Installed capacity kW - 25.0
Production area square meter. - 80,0
Quantity of personnel of chel/sm. - 6
The technological process of the production of the frozen pelmeni is achieved in accordance with the sanitary regulations and with the instruction on the washing and the preventive disinfection for the enterprises of meat industry.
Technological process begins from the preparation of the raw material: flour, meat, ingredients.
The flour, proseyannuyu on mukoproseivatele with the magnetosnatcher and purified of metallic and other admixtures, is maintained on the storages not less than one week for the ripening at a temperature of 20-2shch0S and relative humidity 75-85%.
The meat, cooled and defrosted, is cleaned from the pollution, the blood clots and the impressions of marks and they direct to the boning and zhilovku for separation from the bones and veins.
The zhilovannoye meat grind on the meat grinder with the use of a lattice with a diameter of openings 2 - 3 mm.
From bow (bright turnip-shaped) they clean tail assembly and they wash in cold water, and then they grind on the meat grinder or the vegetable cutter.
Meat stuffing is prepared in farshemeshalke. With the preparation of stuffing meat raw material, onion, spices, water weigh out in accordance with the formula.
The flour, supplied for the preparation of test, must have a temperature of y8-200S. The mixing of test occurs in the dough mixer. The addition of eggs, salt, water is produced according to formula.
The molding of pelmeni is achieved on the pel'mennykh automata. Apparatus forms from the finished test the continuous tube, inside which continuously will be given the prepared stuffing. In the last stage over this "stuffed" tube rolls the drum, which has figured cuts, the formed pelmeni fall on trays - approximately at 2 kg to the tray. So that dough would not stick to the stamping drum, the streams of test automatically fall by flour.
Before the freezing the stamped pelmeni must not be located at a plus temperature more than 20 minutes.
Freezing pelmeni is produced to the temperature in the center of pelmeni (in the stuffing) minus of y8oS. Trays with the pelmeni place on the drying cart, which is rolled in into the cooling chamber. Refrigeratory low-temperature cameras of the type KKHN ensure to frost and storage of products at a temperature to minus of y8oS at a temperature of ambient air from yС‚S to +ya0oS.
Packing and marking of the frozen pelmeni is produced on semiautomats or automata of packing- packing. Pelmeni pack up into the packets from the polypropylene film on 500 g or 1000 the quantity of pelmeni with the breaks of test shell there must not exceed 5% of the overall mass; the permissible deviation of the mass of net +14 g. on the packing by typographical method are indicated the necessary information for the buyer, in particular, the designation of manufacturing concern, trade mark, date of production.
Storage of pelmeni in the packed form is accomplished in the cooling chambers at a temperature not below minus of y0oS during not more than one month from the day of production.
Period of storage and realization of pelmeni in the retail outlet network at a temperature minus of shchoS not more than 48 is hour. The pelmeni to storage and to realization do not be subject in the absence of cold.
OOO "of Accent- tonics" works both on the imported and on the domestic raw material. Agreements to the delivery of raw material are concluded with the producers from China, THE USA, Australia, New Zealand, and also Barnaul and Kazakhstan.
The enterprise the meat enters in the form of polutush, blocks. Also raw material can be in the form of the so-called "numerical" block. This block is directed to production. Beef enters in the form of blocks.
The suppliers of basic and auxiliary materials in essence be situated in Vladivostok. At present agreements to the purchase of shell, spices can be concluded with the commercial house "arnica", OOO Of "raleks", OOO Of "promupakovka", "By primorybsnabom. Flour can be supplied by American firm "akso", flour of the first type - by Vladivostok combine of grain products. Agreements to the delivery of auxiliary and basic materials are also concluded directly with the producers.
Pelmeni are manufactured in accordance with the requirements of technical specifications TU-89, with the observance of sanitary regulations for the enterprises of meat industry, affirmed in the routine.
For producing the pelmeni the following raw material and the materials use:
* beef zhilovannuyu of the first and second type and pork zhilovannuyu nonfatty, semi-fat and fatty or the frozen blocks from the beef and the pork;
* flour wheaten and mannuyu, soybean protein, chicken eggs (melange, egg powder);
* other ingredients and the spice: milk, bow, granulated sugar, black pepper, vegetable oil, salt, drinking water.
Requirements for the raw material sufficiently strict, in particular, is not allowed the application of meat and products, frozen more than 1 time.
There are diverse formulas of the preparation of the pel'mennogo (varenichnogo) stuffing and test. Is given below formula for the pelmeni of "dining rooms" from the calculation on 240 kg of pelmeni (1 hour of the work of equipment).
Table 7
Formula for the pelmeni of "dining rooms" from the calculation on 240 kg of pelmeni (1 hour of the work of equipment)
Need on 240 kg
Price, rub.
Cost, rub.
1
2
3
4
Dough steep
Flour (vyssh.sort), kg
73,92
6
443,52
Egg, pieces.
144
2
288
Salt, kg
1,656
3,3
5,4648
Water, l
26,4
0,3
7,92
Stuffing of the butcher shop
0
0
Beef (highest type), kg
67,2
60
4032
Pork, kg
36
50
1800
Bow is turnip-shaped, kg
9,12
17
155,04
Salt, kg
1,92
3,3
6,336
Pepper is black
0,12
13
1,56
Water
21,6
0,3
6,48
Altogether
6746,321
Let us calculate the planned volume of sales of pelmeni. Pelmeni are packed into the packets at 1 kg.
Table 8
Planned volume of sales of pelmeni, kg
2003
July
August
September
yakv.
In all
Daily volume of sales;
2016
2016
3360
3360
Monthly (quarterly) volume of sales
60480
60480
100800
302400
524160
Maximum projected power - 3360 kg/day (2 changes on 7 it is hour).
Estimated yeild after reaching of shop at full power: 100800 kg/mesyats of 302400 kg/kvartal; 1209600 kg/year.
In the course of the first two months after the putting into commission (July 2003 g.) the complete mastery of power is not planned. During July-August the equipment works with 60% load. Reaching at full power it is planned to carry out on the third month of the work of equipment and to support the level for the subsequent 4-5 years of work reached.
6. FINANCIAL PLAN And THE ESTIMATION OF THE EFFECTIVENESS OF THE PROJECT
The calculation of the required credit resources is given in Table 9.
Table 9
Calculation of the volume of the credit
Cost of set of equipment (rub.)
195400
Installation monitoring and the starting
20500
Transport
42000
In all
257900
The sum of the credit (we round off)
258000
Desirable interest rate for the use of credit -10% of annual.
Credit is taken to half a year July - December of 2003.
Table 10
Reset circuit of credit (sum - 258000 rub, /10, 0% of annual), rub.
Month
Credit
Percentages for the use of credit (0,8333% per month)
Pay-off
Altogether
1
2
2
4
5
1
258000
2150
43000
45150
2
215000
1792
43000
44792
3
172000
1433
43000
44433
4
129000
1075
43000
44075
5
86000
717
43000
43717
6
43000
358
43000
43358
In all
7525
258000
265525
Table 10
Assumed volume of sales in 1 month of work at full power
Price, rub the /kg
Volume of sales, kg
Gain, rub.
Wholesale
30
42963
1288876
Retail
36
46882
1687738
It obshchepit
45
10956
493013
In all
100800
3469627
During July and during August 2003 the gain will be 2081776 rub.
Release of finished production in 2003. - 524160 kg for the sum of 2081776 rub.
Release of finished production in 2004. - 1209600 kg for the sum of 3469627 rub.
Table 11
Calculation of prime cost in 2003, rub (July - December)
Articles of the expenditures
Sum
Expenditures for raw material and materials per month at full power
2833454,8
Expenditures for raw material and materials per year:
14733965,06
2. labor cost of the workers:
• the number of personnel - 6 people;
• the average monthly wage of worker - 8000;
• wage fund per year
288000
3. addition to the wage fund of workers (0, 365)
105120
4. amortization of the production accomodation
150000
5. depreciation allowances to the restoration of the basic equipment
25800
6. expenditures for the electric power
120000
7. the transport expenditures
18000
8. total expenditures for control
250000
Expenditures for AU, otnosimye to the expenses in connection with present project (5%) after half a year
12500
9. expenditure for the advertisement
12000
10. percent on credit (10%)
7525
Altogether the prime cost
18556365
Let us compile plan the motion of cash resources for the first six months of the work of new equipment.
Table 12
Plan is the motion of cash resources for July- December 2003
Months (July- December)
0
1
2
3
4
5
6
Volume of the investments
258000
VOLUME OF SALES
2081776
2081776
3469627
3469627
3469627
3469627
Straight production expenses
1700073
1700073
2833455
2833455
2833455
2833455
Expenditures for the wage
65520
65520
65520
65520
65520
65520
Operating (general) expenses
27083
27083
27083
27083
27083
27083
Amortization
29300
29300
29300
29300
29300
29300
Payment % on the credit
2150
1792
1433
1075
717
358
Taxable profit
257650
258009
512836
513194
513553
513911
Tax to the profit
61836
61922
123081
123167
123253
123339
Clean profit
195814
196086
389755
390028
390300
390572
Clean received payments (clean profit + amortization)
225114
225386
419055
419328
419600
419872
Thus, the given calculations show that the clean profit from the release of the new form of production is 195814 rub already in the first month of the work of equipment. On leaving of enterprise at full power the profit comprises the order of 390 thousand rub per month.
Let us further produce the calculation of economic effectiveness and financial realizability of project.
On the basis of the information given above let us compile the table of the discounted flow of money. The rate of discounting is calculated by the formula:
where: t - ordinal number of the period
R - rate of the discounting
Rate of discounting 15% of annual or 1,25% per month.
Table 13
Table of the discounted flow of money
0
1
2
3
4
5
6
Flow of the investments
258000
Clean flows of cash resources on the current activity
225114
225386
419055
419328
419600
419872
Discount coefficient with the rate of comparison of 1,25% per month
0,9877
0,9755
0,9634
0,9515
0,9398
0,9282
Current cost of the clean flows of the cash resources
222335
219856
403726
399000
394330
389715
The same with the increasing sum
-258000
-35665
184191
587916
986917
1381247
1770962
The financial profile of project is represented on the graph (Fig. 2):
Fig. 2. Financial profile of the project
Let us further determine the realizability of project on the basis of the calculation of the integral measures of the effectiveness of project.
Table 14
Calculation of the analytical coefficients
Clean given effect, NVP
NVP = (222335+219856+403726+399000+ 394330+389715) - 258000 = 2028962 - 258000 = 1770962 rub.
Index of the profitability of investments, PI
PI = 2028962/258000 = 7,86
Internal standard unit of income, IRR = R, with which NPV = f (R) = 0.
r1 = 103%; r2=104%
IRR = 103%+(-2217/(-2217-545))*(104%-103%) = 103,8%
Payback period PP.
RR = of 2 mo..
The carried out calculations indicate that the production of pelmeni within the framework of the activity of company satisfies all criteria of effectiveness of investment projects. NVP>0, PI>1, IRR=103,8% per month, PP=2 mo.. Thus, project is effective and is subject to application. The analysis of summary incomes and expenditures in connection with the project proves the expediency of its realization.
Is here given only exemplary business the plan of shop. In order to compose business the plan of shop taking into account the special features of your business, be turned to the specialists.
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