How to open a street fast food? How to write a business plan for opening a fast food cafe

The article examines in detail such an idea for a small person as opening a street fast food enterprise: features of activity, prospects, stages of creation, as well as the basics of legal regulation.

 

Formation of the Russian market “fast food” falls in the 90s. It was then that the first McDonald's was opened in Moscow - a catering establishment that caused a huge stir. Time has passed, but the popularity of “fast” food among various categories of consumers does not decrease.

This is due to the affordability, cost-effectiveness and fast service found in fast food. The entire variety of objects of such enterprises is divided into two main categories: stationary And street fast food.

Features of street fast food

Street fast food- this is a format of catering enterprises focused on the prompt production of dishes from semi-finished products and their sale in street kiosks, pavilions, vans, auto buffets, as well as on mobile counters and carts. A distinctive feature of such enterprises is single-product specialization.

These can be: pasties, hot dogs, burgers, sandwiches, baked potatoes, shawarma, chicken, shish kebab, sushi, pizza, pancakes, pies, donuts, etc. Along with the main assortment, they also sell related products ( in a share of up to 20%): nuts, water, juices, chewing gum, etc. An independent segment of this market - the so-called fun food(“fun” food), which includes popcorn, cotton candy, chips, etc.

Among the features it is also worth noting seasonality factor: for enterprises “street” January and February are the least successful months for food; the highest sales occur in spring and autumn.

Such enterprises, as usual, are based on a stationary establishment, or have production workshops, and dishes can also be produced directly in the trade pavilion. In the absence of a base enterprise and production workshops, the initial products are purchased from wholesale suppliers. The three-component system of interaction between the main links of business is as follows:

Basic enterprise (workshop, wholesale supplier)

Transport and communications

The final point of product sales

Street catering is characterized by democracy and the lowest average check amount. Such a business is characterized by the low cost of opening a point ( from 7 to 15 thousand $), which allows him to develop quickly. And its profitability is 10 times higher than the same indicator for a stationary enterprise. The profit of a business depends on the following basic parameters: the number of points, the quality of the product, the choice of location, and the correct assessment of the market.

The autonomy and mobility of street cafes allows them to work in any conditions, moving them in case of an unfavorable location.

Factors of business prospects

First It is worth noting that the modern Russian market is not yet sufficiently supplied with catering establishments for middle-class consumers. This niche is now being filled by opening affordable cafes and fast food establishments. In this regard, investment activity is gradually moving from the expensive segment to the segment of cafes and restaurants of the medium and low price category (street fast food).

Next factor prospects is that the demand for street “fast” food is growing steadily. If previously the majority of people preferred to have sandwiches for lunch at work, today many go out specifically for lunch. At the same time, consumer demand in inexpensive public catering outlets has not yet been satisfied - after all, there are not so many places where you can quickly and efficiently have a snack, while spending 100-200 rubles.

In addition, the promise of street fast food lies in the lowest level of investment risk compared to other categories of catering enterprises.

Choice of concept

First you need to determine the direction of your business according to the following characteristics.

Presence/absence of a national component(Russian cuisine - pancakes, pies; Japanese - sushi; kosher; oriental, etc.). The national format is emphasized not only by the range of products sold, but also by the corresponding design - name, decorative elements, colors.

Specialization on a specific product, the main ones of which are:

  • Grilled chickens - at the same time you can produce and sell wings, legs, sausages, sausages, and other small meat products.
  • Shawarma is an oriental dish made from lavash or pita bread stuffed with chopped fried meat and vegetables.
  • A hot dog is a hot sausage in a heated bun, seasoned with sauces, often with the addition of vegetables.
  • Hot potatoes - potatoes baked in foil with butter, cheese and salad.
  • Sushi is Japanese cuisine made from fish, seafood, rice and a special type of seaweed.
  • Salads are dishes served cold from finely chopped vegetables, eggs, meat, fish, and fruits.
  • Pancakes are a Russian dish made from yeast-free or yeast dough. Fillings are added to the finished pancake to taste.
  • Pies are baked buns with filling.
  • Donuts are dough balls fried in fat, sprinkled with sugar or coated with chocolate, honey, caramel, etc.
  • Pizza is an Italian dish in the form of a baked round flatbread of dough, covered with tomatoes, cheese and various toppings. Its varieties are also gaining popularity - cone pizza and mini pizza.
  • Sandwiches, hot sandwiches - baked dishes made from bread and filling placed on it.
  • Popcorn is a dish made from corn grains heated to high temperature with salty or sweet additives.
  • Cotton candy is a sweet culinary product made from refined, cane or beet sugar.

In addition to the main assortment, visitors can be offered hot and cold drinks: tea, coffee, milkshakes, kvass, lemonade, etc. An important feature is that since 2013 it has been prohibited to sell alcohol in non-stationary premises, incl. low-alcohol products - such as beer, mead, cider, poire.

Not only the choice of necessary equipment, production technologies, and design of retail space, but also business profitability. So, for cotton candy this figure is 1000%, for milkshakes 250%, donuts 250%; pies, popcorn - 100%, grilled chicken - 50%.

More information on ideas for providing various catering services can be found in the fast food equipment section.

Business registration

At this stage, you need to open your own enterprise or register as an individual entrepreneur, as well as register with the tax authority and receive a document on registration of cash register equipment.

It is best to register street fast food enterprises as individual entrepreneurs.

OKVED codes

The following types of activities are suitable for the business in question:

55.30 - “Activities of restaurants and cafes”;
52.62 - “Retail trade in tents and markets”;
52.63 - “Other retail trade outside stores.”

Taxation

For the activities of street fast food registered as an individual entrepreneur, two taxation systems are most beneficial - UTII and PSN. At the Moneymakers Factory you can learn more about:

  • taxation of catering services and accounting;

Accounting is carried out through outsourcing or using online accounting services ( For example, “My business”). At the initial stage, it makes more sense to handle logistics and administrative functions yourself.

Necessary permits, legal regulation of business

Home feature legal regulation of the activities of street fast food is that it not fully regulated by law. This is the main problem of business, since the requirements of various regulations for such enterprises sometimes contradict each other, and sometimes are impossible to fulfill. To start activities, you must obtain a number of permits and approvals:

Permission to place a commercial mobile facility

Street fast food enterprises are classified as non-stationary objects. The main regulatory act that determines the procedure for placing non-stationary objects is the Post of the Government of the Russian Federation dated September 29, 2010 N 772. According to it, the placement of such facilities is regulated by local governments (i.e., such enterprises must be installed in accordance with the requirements of the local administration).

In Moscow, this procedure is regulated by the Post of the Government of Moscow dated February 3, 2011 N 26-PP. Currently, street shopping facilities are placed on an auction basis.

  • Notification of the local authority of Rospotrebnadzor about the start of activities.
  • Coordination of recipes for sold dishes with Rospotrebnadzor (in some cases).
  • Carrying out registration procedures for vehicles (vans, trailers).
  • Permission from the migration service to engage in labor activity (only for foreign citizens).

Choosing a location for a trade pavilion

When choosing the location of a street fast food enterprise, it is necessary to take into account factors such as:

  • population level of the region;
  • level of traffic intensity and crowd of people.

Based on this, the most effective placement of retail outlets is in places with the highest traffic: on central streets, ring roads, at public transport stops, near metro stations, in markets, in the vicinity of office and public buildings, near educational institutions, in recreation areas , near airports, train stations.

Optimal The area of ​​the trade pavilion is 4 - 8 m2. Its equipment must meet the requirements of sanitary, fire and environmental standards.

Before deciding on the location of a retail outlet, it is worth checking in advance with the local administration about plans for improvement, development, reconstruction of the selected area, and also assessing the level of crime in the area.

Features of SES requirements for fast food enterprises

The basic requirements for catering establishments are contained in SanPiN 2.3.6.1079-01. These rules also apply to fast food enterprises, despite the fact that it is not always possible to fully comply with them.

In this case, it is advisable to follow clause 16 of the specified regulatory document “Requirements for temporary fast food catering establishments”, according to which:

  • in the absence of centralized sewerage and water supply, uninterrupted delivery of water is necessary, corresponding in quality to water from centralized water supply;
  • the trade pavilion must be equipped with refrigeration equipment for perishable food products, ice cream, and drinks;
  • It is allowed to use only disposable cutlery and utensils;
  • Dishes and hot drinks may be prepared using bottled drinking water;
  • it is necessary to provide for the availability of containers for collecting waste and its timely removal;
  • It is mandatory to carry out sanitary treatment and ensure that staff observe the necessary rules of personal hygiene;
  • It is necessary to have a toilet for staff within a radius of 100 m from the place of sale.

Purchase of equipment

The choice of necessary equipment depends on the specialization of the business.

As for mobile tonars or kiosks, they can be purchased or rented. In the first In this case, there are significant savings on rent, but the initial investment increases and tax payments arise. Second option- This is a business with minimal investment, while rental costs increase.

Information on the current cost of equipment for street fast food from our partners:

Staff

At the stage of opening a business, two salespeople working in shifts are enough. They are also responsible for keeping the trade pavilion clean. You can search for workers through advertisements, as well as through specialized recruiting agencies. Personnel must have health certificates.

Interesting franchise: Waffle fast food, "VkusnoWaffle" (investment 290 thousand rubles, payback 4 -6 months).

Welcome to the magazine about business and finance “Rabota-Tam”.

Fast food eateries are very popular due to the speed of preparation, excellent taste of the dishes and affordable prices. In the modern world, where everyone is running somewhere and in a hurry, fast food will always be in stable demand. That is why the opening of such a diner is doomed to success. This business option is ideal for those who do not have large initial capital.
Having decided to create a snack bar, you need to put the idea on paper - draw up a business plan for opening a fast food restaurant. This is necessary in order to calculate all risks, plan expenses and profits, and ultimately model a future enterprise. In addition, a business plan will be useful if you intend to take out a loan from a bank.
Having found out through marketing research that the eatery will be profitable, it is necessary to formulate the concept of the enterprise and proceed to filling out the business plan.

Description of the enterprise

In this section it is necessary to outline the future establishment - name, logo, form of ownership, governing bodies.
It is necessary to dwell on the organizational and legal form of the enterprise. This can be an LLC (if it is intended to sell alcohol) or an individual entrepreneur. The latter form is more suitable for small establishments due to simpler accounting and lower taxes.
Here it is necessary to disclose the types of activities and set clear, specific goals, i.e., write down what results you intend to achieve within what time frame. A project ready from scratch must contain information about the necessary investments, sources of financing and payback periods.

Description of products and services

Here you need to highlight the following questions: where the eatery will be located, what social group will form the basis of the client base, the number of seats (from 20 to 60), describe the features of the kitchen and interior.
The specifics and composition of the menu should be customer-oriented.
The menu usually consists of the following dishes:

  • French fries,
  • sandwiches,
  • salads,
  • hamburgers,
  • bakery,
  • beverages.

Services should be focused on the needs of clients - this could be service in a snack bar, home delivery of meals, organization of daily meals in the office.
The interior should be attractive and comfortable. There is no need for expensive decoration with soft bulky sofas - small tables with light chairs are enough.

Production plan

Any sample fast food business plan contains a basic set of equipment for organizing production.
This is usually:

In this material:

How to open a fast food business from scratch? To get maximum income from a business, you need to decide on an idea and make preliminary calculations. The business idea of ​​opening a catering stall is ideal for those who do not have a large initial capital. At the same time, the profitability of the project is obvious; its profitability will be very high, since tasty food is in demand among a huge number of people, and the flow of customers is guaranteed.

Preparatory activities

How to open such a business? First, you need to pay attention to drawing up a business plan. It should reflect in detail calculations of total costs, expected profits, and a list of probable risks. If this manipulation is successfully completed, you can begin registration. To do this, contact the relevant authorized state authorities.

The idea of ​​a diner is very successful. Such an enterprise has a specific target audience. Therefore, it is important to place it in a place where a large number of people are constantly present. Usually a good location is an area near a market, train station, university or other educational institution.

When opening fast food from scratch, you need to pay special attention to menu design. It must be carefully selected. Because of this detail, net revenue may vary significantly. If the food is really tasty and of high quality, then there will be a lot of visitors, they will definitely visit the stall again. They will become regular customers and will do good advertising for the establishment, telling all their friends, acquaintances, and relatives about it. At the same time, the businessman will be able to receive constant high profits, which will allow him to recoup his capital investments in the shortest possible time.

Bright ideas should be used when choosing a room design. Outside and inside, it must be attractive and as comfortable as possible. It is important to ensure that the living room and kitchen are perfectly clean. All orders must be completed as quickly as possible and absolutely accurately.

It’s a good idea to organize a bar counter where anyone can order coffee, juice and other drinks. However, when developing a business idea, one should not forget about furniture. It is necessary to purchase a sufficient number of tables and chairs to make any client comfortable, especially if it is an elderly person or a child. Furniture should be selected of good quality and comfortable. You should not skimp on equipment, as cheap products will not last long.

Having drawn up and calculated a business plan, fast food needs to be properly registered. The most suitable form of documentation, interaction with the federal tax service, suppliers, contractors and others is individual entrepreneur.

Since the opening of an enterprise is related to the public catering sector, to register it you need to contact a number of institutions to obtain permits to start activities. Permits are issued by:

  1. Federal Tax Inspectorate.
  2. Sanitary and Epidemiological Service.
  3. Russian consumption supervision.

If the operation is carried out in the form of individual entrepreneurship, an individual can successfully use the simplified tax collection system.

When opening any commercial establishment, it is impossible to do without marketing activities. Successful promotion is determined by the right advertising campaign. It is desirable that it be comprehensive. Forms of advertising that can be used:

  • outdoor advertising;
  • boards displaying menu dishes;
  • Flyers.

On the opening day of a new establishment, it is best to take care of organizing a not too large-scale presentation. In this case, you should use the services of special agencies that work with outdoor advertising.

Important Sections of the Plan

A fast food business plan must include a production section. It reflects the list of equipment that needs to be purchased. For the diner you need:

  • microwave oven;
  • coffee machine;
  • cheburechnitsa;
  • refrigerated display case;
  • meat grinder, etc.

You should choose the most suitable utensils, for example, plastic for disposable use, ceramic, wood.

In this department you need to reflect information that is related to service personnel. To operate an enterprise, it is necessary to conclude employment contracts with a cook, a cleaner, a salesperson, a dishwasher, and a technical worker.

When a business plan is drawn up, fast food will not do without the financial part. The amount of income received is not determined by the high cost of selling products, but by the number of customers who will visit the diner every day. Capital investments should be approximately 150 thousand rubles.

The cost of purchasing furniture, necessary equipment, and inventory will be about 80 thousand rubles. You can make repairs to the premises for 45 thousand; 15 thousand will have to be allocated for advertising events.

You will need to pay for the services of various authorities when registering a business.

In addition to the listed expenses, every month you will have to spend money on:

  1. Rent of premises and its maintenance (40-50 thousand rubles).
  2. Salary to employees (60-70 thousand).
  3. Grocery purchases (from 100 thousand).

In addition to costs, the business plan for which you are going to open a fast food restaurant reflects daily income, average revenue and net profit for 30 days.

How to make a business profitable? You definitely need to analyze the market and study your closest competitors in the area. These are nearby cafes and snack bars. It is important to find out information regarding their menu. If the competition cannot be overcome, then you should think about moving the fast food business to a more suitable location. When competition is relatively low, it is necessary to think about original ideas for catering or introducing new dishes to the menu. For example, these could be vegetarian sandwiches, exclusive pastries with unusual fillings.

A well-thought-out business idea is the key to the success of any entrepreneur. It is important not to miss a single detail, then the results will definitely justify all the efforts.

Order a business plan

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1. PROJECT SUMMARY

The goal of the project is to organize street fast food in the “snack on wheels” format. Trademark – “Dining Car”. It is planned to purchase and equip a van for a snack bar. The location of the project is the city of St. Petersburg. Project success factors are:

    growth of the street fast food segment due to other public catering formats

    year-round demand

    high market capacity due to the characteristics of the city: tourist flow, large number of students

    format flexibility: it is possible to quickly change location during the day in order to reach the largest target audience

The main indicators of the project's effectiveness are given in Table. 1.

Table 1. Key project performance indicators

2. DESCRIPTION OF THE COMPANY AND INDUSTRY

The public catering market can be segmented as follows (by narrowing the niche):

    public catering in general (cafes, restaurants, canteens, fast food);

    fast food (cafes, stationary and non-stationary points of sale);

    street fast food.

In general, today the public catering industry in Russia is in a rather difficult state: according to experts, up to 30% of large players left the market in 2015. This is due, first of all, to the difficult economic situation and the decline in the solvency of the population. Attendance at cafes and restaurants decreased by approximately 30%. In addition, the industry is negatively impacted by rising food prices associated with Western sanctions and import restrictions; domestic producers cannot cope with the growth in consumption. According to Rosstat, turnover in the public catering sector decreased by 6% in 2015. However, the decline primarily affects traditional cafes and restaurants in the high price segment. Against the backdrop of a general decline in demand, some regions and segments of the public catering market are experiencing an upturn. Among the regions, experts single out the Tula and Voronezh regions, as well as the republics of Mordovia and Khakassia. As for segments, even in crisis conditions, fast food (+10% in 2015) and pizza delivery (+6%) are growing.

The most notable trends include the following:

    orientation in food purchases to domestic suppliers;

    rejection of unreasonably expensive (“status”) establishments in favor of more affordable ones, but with good cuisine;

    proliferation of monospecialization (for example, grilled meats, steaks or burgers)

    revival of interest in Russian cuisine or the cuisine of certain regions of Russia;

    increasing the share of vegetarian dishes on the menu of most establishments.

It is advisable to consider the street fast food segment not at the level of the geographic sales region. Today, stationary pavilions with street food predominate: pies and other pastries, pancakes with fillings, shawarma, hot dogs. Shawarma, according to estimates, ranks first in demand among all types of street fast food. However, there are also limiting factors to the growth of demand: many potential consumers are afraid to purchase this type of product due to uncertainty about the origin and quality of the original ingredients, as well as the potential lack of proper sanitary conditions in the pavilions during the preparation of the product.

The project involves purchasing and equipping a specialized van (food truck), identifying the most interesting sales points between which the food truck can move during the day, and obtaining permission from the City Administration. The basis of the “Restaurant Car” menu is burgers. Price segment – ​​“average” and “average+”. The main competitive advantages of the project include:

    using quality ingredients to prepare burgers

    high quality products

    high speed of service

    politeness and neat appearance of the staff

    attractive appearance of the food truck and original design that attracts attention

The food truck is purchased new, based on a Chinese-made van, which reduces investment costs (compared to vans of European brands); its equipment, development of a technological map and menu based on the wishes of the project initiator, is carried out by a specialized company.

It is assumed that the location will be located at three main points and one additional seasonal point (white nights); The presence time is indicated for reference and may change in accordance with demand conditions:

    St. Isaac's Cathedral area (09.00 – 14.00)

    Nevsky Prospekt, Savior on Spilled Blood district (14.00 – 19.00)

    Mariinsky Theater area (19.00 – 23.00)

    Palace Bridge area (23.00 – 02.00, during the white nights season)

Table 2. Investment costs for the project

NAME

AMOUNT, rub.

Equipment

Campervan

Equipment

Intangible assets

Food truck branding

Working capital

Working capital

Purchase of raw materials

Total:

RUB 2,100,646

Own funds:

RUB 1,200,000.00

Required borrowings:

900 646 ₽

Bid:

18,00%

Duration, months:

3. DESCRIPTION OF GOODS AND SERVICES

The project provides catering services to the population and guests of the city of St. Petersburg. The main menu is burgers, which are complemented by fries and drinks. All ingredients used in the preparation of products are natural and fresh, purchased from local suppliers. Ingredients are subject to strict quality requirements; the supplier is required to provide certificates and permits.

The nomenclature and description of products are given in Table. 3. Sales prices are shown in Table. 4.

Table 3. Nomenclature and description of project products

Name

Description

bald eagle

Classic American burger on rye bun, with beef patty, potatoes and vegetables

Elderly bald eagle

1.5 times enlarged “Bald Eagle”

Cow in a trap

Burger with beef patty and vegetables under two layers of cheese

Pig on the grass

Burger on a wheat bun with bacon, vegetables, mozzarella and herbs

Caucasian Aryol

Burger on buckwheat bun with grilled lamb cutlet, spicy sauce with Caucasian herbs, vegetables and Adyghe cheese

Pig on the stove

Burger with grilled pork cutlet on rye bun with spicy sauce, cheddar cheese

Mommy pig

Burger with pork cutlet on a wheat bun with classic sauce, bacon, vegetables, potatoes and cheese

Scared salmon

Burger on a wheat sesame bun with a fish cutlet, vegetables, white sauce and herbs

French fries "Bat'ka"

Small French fries

French fries "His Potatoes"

Medium French fries

French fries "Alexander Bulbarozhdeniy"

Large French fries

Natural coffee

Natural coffee to choose from: cappuccino, Americano, Viennese

Natural tea

Natural tea to choose from: black, green, oolong, puer

Seasonal drinks

Drinks according to the season: iced tea and coffee, mojito, b/a, grog, b/a, mulled wine, b/a

Carbonated drinks

Highly carbonated soft drinks

Table 4. Variable costs and selling prices

PRODUCT/SERVICE

COSTS PER UNIT, rub.

TRADE MARKUP, %

UNIT COST, RUR.

bald eagle

Elderly bald eagle

Cow in a trap

Pig on the grass

Caucasian Aryol

Pig on the stove

Mommy pig

Scared salmon

French fries "Father"

Natural coffee

Natural tea

Seasonal drinks

Carbonated drinks

All burgers are served in custom-made cardboard boxes to the Dining Car brand's standards. Drinks are served in insulated cardboard glasses.

Drinks are also made exclusively from natural ingredients: natural tea (brewed in a French press), natural coffee (brewed in a professional coffee machine). Seasonal drinks - non-alcoholic, tea and coffee based.

4. SALES AND MARKETING

The target audience of the project is men and women aged 15 to 40 years with an average income and above; leading an active lifestyle, spending a lot of time outside the home; tourists and students.

Points of sale (see Section 2) are selected taking into account maximum traffic at certain times of the day. The food truck moves around the city in order to reach the target audience as much as possible.

Social networks are used to promote the brand: vk.com, Twitter and Instagram. SMM is managed by the project initiator himself. Photos of burgers with attractive descriptions, recipes for burgers and snacks for home cooking, photographs of satisfied customers with “Restaurant Car” products (with their consent), city news from the immediate environment of the food truck and other information are published. Paid promotion of individual posts is used. Advertising budget – 3,000 rubles per month.

The planned sales volume is given in Table. 5.

Table 5. Planned sales volume

PRODUCT/SERVICE

AVERAGE PLANNED SALES VOLUME, units/month.

PRICE PER UNIT, rub.

REVENUE, rub.

VARIABLE COSTS, rub.

bald eagle

Elderly bald eagle

Cow in a trap

Pig on the grass

Caucasian Aryol

Pig on the stove

Mommy pig

Scared salmon

French fries "Father"

French fries "His Potatoes"

French fries "Alexander Bulbarozhdeniy"

Natural coffee

Natural tea

Seasonal drinks

Carbonated drinks

Total:

558 420

176 300

5. PRODUCTION PLAN

The main production asset is a food truck - a car van equipped with equipment for preparing burgers, hot drinks and French fries. The new BAW brand van is taken as the base as the most affordable. Kitchen equipment is from high quality European manufacturers. In accordance with the requirements of regulatory authorities, the food truck is equipped with running water supply, sewerage, and fire extinguishing equipment.

The food truck is equipped by a specialized company that offers turnkey services for organizing public catering establishments: purchasing a vehicle, developing advertising design, developing menus, selecting suppliers, installing utility networks and equipment. The total cost of a food truck with a range of equipment services is 2,045,646 rubles. Preparation period – 45 calendar days. During the same period, personnel selection and training is carried out.

Warehousing and storage of ingredients is carried out in the refrigerated cabinet of the food truck in accordance with the requirements of Rospotrebnadzor. The volume of the cabinet allows you to store a supply of food for two to three days. Ingredients are purchased from three suppliers located in St. Petersburg, for pick-up.

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Flow sheets are also provided by the food truck supplier. Products are prepared in strict accordance with them.

Once every three days, liquid production waste is drained and the storage tank is lightly cleaned. Cleaning is carried out by project workers.

The production plan is given in Appendix. 1 to this business plan.

6. ORGANIZATIONAL PLAN

The project implementation process can be divided into two main phases: the preparation phase and the working phase. During preparation, the purchase and equipment of a food truck, selection and training of personnel, registration of business and obtaining permits are carried out. The preparatory stage lasts 45 calendar days.

During the working phase, operational activities are directly carried out - trade in places agreed upon with the City Administration, as well as promotion on social networks.

All administrative and management functions are performed by the project initiator. To do this, he has the necessary skills and knowledge in the field of entrepreneurship, and has experience in the catering industry. In addition, the project initiator works on a food truck and serves as a marketer (involved in promotion). Accounting has been outsourced.

The following requirements are imposed on employees: at least 1 year of experience in the catering industry, availability of a medical book. Work schedule: 2/2 shifts. The staffing table and wage fund are shown in Table. 6.

Table 6. Staffing and wages fund

Job title

Salary, rub.

Number, persons

Payroll, rub.

Administrative

Accountant

Industrial

Food truck operator (cook)

Total:

RUB 62,500.00

Social Security contributions:

RUB 18,750.00

Total with deductions:

RUB 81,250.00

7. FINANCIAL PLAN

The financial plan is drawn up for a five-year perspective and takes into account all income and costs of the project (Appendix 2). The seasonality factor is also taken into account.

Investment costs amount to 2,100,646 rubles, of which the main part is for the purchase of a food truck (Table 2). The entrepreneur’s own funds are 1.2 million rubles. The lack of funds is planned to be covered with a bank loan for a period of 3 years at an annual rate of 18%. Loan repayment is carried out in annuity payments, credit holidays are 3 months.

Variable costs take into account the cost of ingredients, packaging, fuel and other consumables (Table 4). Fixed costs include rent for the use of points of sale, fuels and lubricants, consumables (not related to working capital) and other expenses. The largest item of fixed costs is depreciation of fixed assets. Depreciation charges are calculated using the straight-line method, the useful life of fixed assets is 5 years.

Table 7. Fixed costs

8. EVALUATION OF EFFECTIVENESS

The effectiveness and investment attractiveness of the project is assessed on the basis of the financial plan, as well as simple and integral indicators.

Discounted cash flows are used to account for the time value of money. The discount rate was adopted at 2%, since the technology and product are widely known in the market and the level of competition is relatively low. The risk level is also low, all assets are quite liquid.

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The simple and discounted payback period for the project is 18 months. Annual revenue – 5.4 million rubles, net profit – 1.4 million rubles. Return on sales – 26%. It is expected to achieve payback from the first month of operation. The net present value of the project (NPV) is 2,178,937 rubles, which indicates the effectiveness and prospects of the project. Return on Investment Ratio (ARR) – 6.03%. Profitability index (PI) – 1.04. All this suggests that the effectiveness of the project, although not high, exists. Considering that the investment volume is small, the assets are liquid, and the initiator is expected to be self-employed, the project is interesting for investment.

Efficiency indicators are given in Table. 1.

9. WARRANTY AND RISKS

The project takes into account the main risks that may arise during its implementation. The reasons can be both internal and external factors. Risks, their assessment and measures to neutralize them are given in Table. 8. Risk assessment is carried out on a five-point scale, where 1 is the lowest value.

Table 8. Potential risks and measures to neutralize them

APPENDIX 1 and APPENDIX 2

Denis Miroshnichenko
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