Cafe business plan: an example with calculations. Open a cafe from scratch: a sample business plan with calculations. Ready-made cafe business plan

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

There are situations when there is an idea of organizing your enterprise, a desire and opportunities to implement it, and for practical implementation you need only a suitable business organization scheme. In such cases, you can focus on the cafe business plan. An example with calculations will help you determine the initial data necessary to open your own business and predict the end result that it can potentially lead to. Ready-made examples can orient you in the trends of a rapidly changing market, offer non-standard and in-demand activities. Also, a high-quality cafe business plan, an example with calculations of initial investment, profit and payback period will help attract an investor for a planned project.

CV

The culture of coffee consumption changes from decade to decade. Now it is not just a stimulating drink, but a companion for a pleasant pastime with friends and acquaintances, colleagues and loved ones. Why not make coffee an occasioncultural exchange and enjoyment of the contemplation of the creations of contemporary art?

Apart from everything else, the creation of a coffee shop is a business that is not only successful and profitable, but also has great potential for development. Various varieties, manner of presentation and ways of accompaniment, a lot of activities that can diversify the usual pastime.

The original interior, friendly and creative staff, exhibitions and creative evenings will create a special atmosphere and culture that will attract visitors for a pleasant stay and spiritual development.

In case of successful implementation, the project can develop in various directions. It is possible to create highly specialized branches of the network - a literary cafe, a theater cafe, a coffee house for artists, a coffee house with live jazz music, etc.

By adapting a business plan, a sample with calculations to specific external and internal conditions, certain initial values, you can organize a successful business, take your competitive position in time and use all the invested potential. However, the example contains those descriptions and calculations that would be common to most potential markets. In order to fully describe the specifics, certain conditions of existence, the document must be supplemented with an analysis of competition, prices for raw materials and fixed assets that are relevant for the region in which the ready-made cafe business plan will be applied.

Product description

The project aims to create a literary coffee house "Murakami", which is designed to become a "cultural island". The main goals that are included in the ready-made cafe business plan are to instill in young people a love of literature and interest in contemporary art, support young talents and contribute to the formation of a cultural society.

Coffee Shop Service Range:

• High quality coffee and coffee drinks.
• Holding photo exhibitions.
• Literary evenings.
• Crossbooking.

Clients of the coffee shop will be able to enjoy high-quality coffee and coffee-containing drinks accompanied by relaxing lounge music, literary evenings, mini-performances, photo exhibitions or art expositions of contemporary avant-garde artists will be held three times a week, which will allow young talents to express themselves, and customers of the coffee shop to get acquainted with modern trends in art. These activities do not provide for any profit or cost.

The coffee house also offers its customers to take part in a social movement - cross-booking, which involves the exchange of read books. The coffee shop is equipped with original shelving, on which everyone can leave a book they have read and take in return someone else left it there. The laid-back, relaxed atmosphere of the coffee shop provides an environment for comfortable reading.

Types of coffee and coffee-containing drinks, recipe and price:

Drink name	Recipe	Price, rub.
Espresso Reader	Coffee beverage made by passing pressurized water at high temperature through a filter of ground coffee.	40, 00
Americano Vanguard	Espresso supplemented with hot water to prolong the enjoyment of the drink.	50, 00
Haruki Moccachino	Coffee drink with milk and cocoa.	60, 00
Espresso Macchiato "South of the Border"	Espresso covered with milk foam.	55, 00
Afterdark Vanilla Latte	Latte with vanilla extract and thick creamy foam.	60, 00
Norwegian Forest Latte	Espresso, white chocolate, milk, milk foam.	55, 00

The main competitive advantage of the coffee house is its specialization, since this kind of thematic establishments are not well developed in provincial cities. This cafe business plan can be considered original (an example with calculations). Takeaway coffee can also be included in the range of coffee shop services.

The cost of production with an increase in volumes will reduce both fixed unit costs and variable costs due tobulk purchases of raw materials. The concept of coffee shop pricing is based on a costly method with a trade margin, taking into account the originality of the establishment. Emphasis is placed on the creative atmosphere and originality of events.

SWOT analysis

Benefits	Flaws
Special atmosphere Original institution culture Quality coffee and drinks Crossbooking A chance to make a name for yourself Cultural exchange opportunity	Not yet formed image Lack of repeat customers Lack of established relationships with suppliers
Opportunities	Threats
Expansion of assortment Building connections with new investors Selection of the most profitable suppliers Regular customers	Potential threat of competitors Rejection of such a culture in society

Target Audience

The company is targeted at a low- and middle-income audience, in particular:

• for creative youth and university students (17-25 years old);
• for middle-aged clients interested in contemporary art (26-45 years old).

The potential client of our coffee shop is a creative person who is looking for himself, interested in trends in art, looking for inspiration, like-minded people orcozy retreat.

Coffee shop location

The location of the coffee shop is supposed to be in a shopping center near the city center, close to educational institutions, in a crowded area. The premises under the contract will be leased for a period of 5 years. The rental price is 180 thousand rubles. per year.

Sales Promotion

Customer incentives will be carried out by the following methods:

Game stimulation	Behavior of engaging events that can increase attendance at the coffee shop and inform the public about its existence.
	Active advertising of the coffee house in Internet sources and other media.
Incentive service	The opportunity to attend an original event should encourage customers to visit the coffee shop and subsequently spread the word to friends and family.
Souvenirs	Regular customers are en titled to free coffee upon reaching a certain number of visits.

The cafe business plan (sample with calculations) offers basic options that can be varied in every possible way by calculating the costs and profits in the financial part.

Pricing policy

Product prices will be calculated based on potential demand, costs and profits. The principles of pricing, the percentage of the premium is set by the enterprise itself. They differamong themselves at different enterprises, whether it is a Unido cafe business plan (example with calculations), a fast food cafe or any other restaurant business enterprise.

The volume of sales and pricing at the enterprise will be calculated as follows:

Calculating the price of coffee drinks
Name	Specific gravity, %	Price/portion, rub.	Level. bargain. Surcharge, %	Issue/year (portion)
Espresso Reader	0, 15	40, 00	15, 00	15 768
Americano Vanguard	0, 20	50, 00	15, 00	21 024
Haruki Moccachino	0, 10	60, 00	20, 00	10 512
South of the Border Espresso Macchiato	0, 15	55, 00	20, 00	15 768
Afterdark Vanilla Latte	0, 05	60, 00	25, 00	5 256
Norwegian Forest Latte	0, 10	55, 00	20, 00	10 512
Average selling price:		53, 33

Advertising

One of the primary issues when opening a business is informing the public (in particular, its potential customers) about the opening and subsequently about news, events and promotions.

In this case, the promotional activity is planned as follows:

Promotion banners:

• inside - 1;
• outside - 1;
• around the city- 3.

The cost of placing a banner is 2 thousand rubles.

The cost of this type of advertising will be one-time and will amount to 25=10 (thousand rubles).

It is also planned to place advertisements in two VKontakte groups, which are the most popular groups among city residents.

The cost of placement is 1 thousand rubles. per year, advertising will be posted every year:

12=2 thousand (rubles per year)

The most effective type of advertising is secondary. If the client is satisfied with the visit to the institution, then he will share his impressions with friends and family and come again, perhaps more than one.

Production plan

Capital investment for the purchase of equipment for the project

Type of equipment	Price, rub.	Quantity, pieces	Cost, rub.	Price without VAT, rub.
1. Kitchen
Coffee machine	18720	2	37440, 00	31200, 00
Refrigerator	43680	1	43680, 00	36400, 00
Cookery set	1800	5	9000, 00	7500, 00
Teapot	800	2	1600, 00
2. Hall
Split system	18000	2	36000, 00	30000, 00
Bar counter	20000	1	20000, 00	16666, 67
Table	3600	8	28800, 00	24000, 00
Corner sofa	3200	4	12800, 00	10666, 67
Chair	200	20	4000, 00	3333, 33
Music system	23000	1	23000,00	19166, 67
Projector	12000	1	12000, 00	10000, 00
3. Checkout
Cash register	6000	1	6000, 00	5000, 00
Computer	12400	1	12400, 00	10333, 33
Total:			246720

Annual cost of repairs, operation of equipment - 2% of the cost of equipment.

The list of required equipment varies from different types of restaurant business. Therefore, for example, in order to implement a business plan for a fast food cafe, it is necessary to calculate the costs of a completely different list of fixed assets.

Calculation of the total amount and structure of the initial investment for an investment project
p/p	Cost Elements	Cond. symbol	Amount, thousand rubles.	Beat. wt.,%	Price without VAT, thousand rubles
1	Total capital investment	SW	290, 72	71, 76%	242,27
	incl. due to:
	credit	GKOF	290, 72	71, 76%	242, 27
	own funds	SKOF
2	Equipment investment		114, 40	28, 24%	95, 34
	incl. due to:
	credit	ZKOA
	own funds	SKOA	114, 40	28, 24%	95, 34
3	Total real investment		405, 12	100, 00%	337, 60
	including at the expense of:
	credit	ZK	290, 72	71, 76%	242, 27
	own funds	SK	114, 40	28,24%	95, 34

Project investment has the following structure:

Capital investments - 290.72 thousand rubles.

Investments in working capital - 114.40 thousand rubles.

The total amount of necessary investments for the project is 405.12 thousand rubles.

Capital investments will be made at the expense of credit resources, investments in current assets - at the expense of own funds.

Production capacity

With the existing equipment, the enterprise can sell in a day:

Sales volume
Name	Volume/Day (serving)	Issue/year (portion)
Espresso Reader	43, 2	15 768
Americano Vanguard	57, 6	21 024
Haruki Moccachino	28, 8	10 512
South of the Border Espresso Macchiato	43, 2	15 768
Afterdark Vanilla Latte	14, 4	5 256
Norwegian Forest Latte	28, 8	10 512
Total:	216	78840

Distribution costs (in thousand rubles)
Indicator	1 year	Year 2	3 year	4 year	Year 5
1. Material costs	2173, 88	2173, 88	2173, 88	2173, 88	2173, 88
2. Rent	180, 00	180, 00	180, 00	180, 00	180, 00
3. Key personnel salary+UST	527, 64	527, 64	527, 64	527, 64	527, 64
4. Support staff salary+UST	70, 43	70, 43	70, 43	70, 43	70, 43
5. Salary of management personnel+UST	305, 36	305, 36	305, 36	305, 36	305, 36
6. Equipment repair costs	3, 96	3, 96	3, 96	3, 96	3, 96
7. Advertising spending	12, 00	2, 00	2, 00	2, 00	2, 00
Total operating costs	3273, 27	3263, 27	3263, 27	3263, 27	3263, 27
Depreciation	62, 66	45, 44	32, 96	23, 91	17, 34
Total distribution costs	3335, 93	3308, 72	3296, 23	3287, 18	3280, 61

Expense items are basically similar in the restaurant industry, regardless of the features and range of services offered. Planning expenses for similar items can be applied and calculated a business plan for a children's cafe.

Depreciation at the enterprise is calculated by reducing the residual value

Calculation of the cost of fixed assets by years, taking into account depreciation
Indicator	1 year	Year 2	3 year	4 year	Year 5
Cost of fixed assets at the beginning of the year, rub.	228, 10	165, 44	120, 00	87, 04	63, 13
Depreciation	62, 66	45, 44	32, 96	23, 91	17, 34
Cost of fixed assets at the end of the year, rub.	165, 44	120, 00	87, 04	63, 13	45, 79

Organizational Plan

The management of the enterprise is entrusted to the director, who concurrently acts as an accountant, since the enterprise is just emerging, the turnover will be insignificant at first, there are no funds and the need to include an accountant in the staff.

As a director, the manager is a financially responsible person, represents the interests of the enterprise in the authorities, draws up a bank account, draws up contracts and other documents, issues orders, orders the hiring and dismissal of employees, the application of incentives or pen alties.

As an accountant, the director is responsible for the operations of receiving, accounting, issuing and storing funds. He also maintains accounting records, checks the accuracy of the information received, monitors compliance with the legal framework when spending resources. Higher education, knowledge of accounting at a restaurant business.

The number of production personnel will be determined based on functional expediency. Systempayroll is built on the basis of official salaries, allowances and bonuses depend on the actual development and achievement of final results. Upon reaching the results, the wage system may change and include a percentage of the sale of drinks in its structure. The calculation of the number of employees is made on the assumption that the coffee shop will be located on the periphery or closer to the center, if the location of the enterprise involves a large flow of customers, then the number of employees needs to be expanded. For example, if you plan to implement a cafe business plan (an example with calculations) for an employment center on the highway.

p/p	Position	Number of people	Salary/month, rub.	FOT/month at the rate, rub.	Extra salary, monthly bonuses		FOT per month, rub.	Payroll for the year, thousand rubles	Single social contribution
					coefficient	amount, rub.
1	Management staff
	Director-Accountant	1	15000	15000	0, 295	4425	19425	233, 1		72, 2
2	Key staff:
	Cashier	2	4000	8000	0, 12	960	8960	107, 5		33, 3
	Barista	2	6000	12000	0, 295	3540	15540	186, 5		57, 8
	event entertainer	1	7000	7000	0, 295	2065	9065	108, 8		33, 7
	Support staff:
3	Cleaning lady	1	4000	4000	0, 12	480	4480	53, 76		16, 7

Coffee house opening hours: From 10:00 to 22:00. Daily.

Financial plan

The cafe's financial business plan (an example with calculations) makes it possible to assess the project's ability to ensure the flow of funds in a volume sufficient to service credit resources, taking into account profit and payback period. The term for calculating the business plan is 5 years.

The company plans to purchase all fixed assets at the expense of credit resources. The bank offers a loan at 18% per annum. It is assumed that the entrepreneur plans to open a cafe from scratch. The business plan is based on the fact that there are no stocks and financial results from past activities.

Calculation of interest payments on a loan:

Indicators	Total
The amount of expenses for paying interest to the bank for a loan	39, 47	19, 79	6, 00	65, 27
Loan repayment amount	290, 72
Year 1	87, 22
Year 2	87, 22
Year 3	116, 29
Number of payments per year	12
Bank interest rate per year	18%
Bank interest rate per month	0, 015
Inflation rate per month coeff.	2, 25%

Amountoverpayment for the use of credit resources is 65.27 thousand rubles.

Opening a coffee shop is a costly business. The share of variable costs in the price of products without VAT is 80%. Taking into account the planned revenue, we can say that the business will have a large margin of economic stability, since the break-even point is quite low. If the customer or investor is not satisfied with the indicators presented in this business plan, he can, based on an example and regulatory documents, do such work on his own, adapting it to practical reality, for example, calculate the business plan of a roadside cafe. The calculation example is for guidance only.

Estimated sales revenue:

Proceeds from product sales (rub.)
Indicator	1	2	3	4	5
Espresso Reader	630720	630720	630720	630720	630720
Americano Vanguard	1051200	1051200	1051200	1051200	1051200
Haruki Moccachino	630720	630720	630720	630720	630720
South of the Border Espresso Macchiato	867240	867240	867240	867240	867240
Afterdark Vanilla Latte	315360	315360	315360	315360	315360
Norwegian Forest Latte	578160	578160	578160	578160	578160
Total:	4073400	4073400	4073400	4073400	4073400

The cafe's business plan with forecasted profit calculations for an investment project demonstrates the following resulting indicators:

Indicators	Year 1	Year 2	Year 3	4th year	Year 5
1. Sales revenue	4073, 4	4073, 4	4073, 4	4073, 4	4073, 4
2. VAT	678, 9	678, 9	678, 9	678, 9	678, 9
3. Grossrunning costs	3375, 4	3328, 5	3302, 2	3287, 2	3280, 6
including
depreciation	62, 66	45, 44	32, 96	23, 91	17, 34
Profit before tax	19, 1	66, 0	92, 3	107, 3	113, 9
Income tax	3, 8	13, 2	18, 5	21, 5	22, 8
Profit net future value	15, 3	52, 8	73, 8	85, 9	91, 1
Discount factor	0, 7874	0, 6200	0, 4882	0, 3844	0, 3027
Net profit (present value)	12, 03	32, 73	36, 03	33, 00	27, 58
Cash flow (future value)	77, 94	98, 24	106, 77	109, 76	108, 45

Calculation of discounted cash flow and payback period

Years	Unit rev.	DP bud. St	DP bud. Battery st.	Fact. dis-i	DP present. St	DP present. Battery st.	software
0	thous. rub.	-405, 1		1	-405, 1
1	thous. rub.	77, 94	-327, 2	0, 7874	61, 4	-343, 8	7, 60
2	thous. rub.	98, 24	-228, 9	0, 6200	60, 9	-282, 8
3	thous. rub.	106, 77	-122, 2	0, 4882	52, 1	-230, 7
4	thous. rub.	109, 76	-12, 4	0, 3844	42, 2	-188, 5
5	thous. rub.	108, 45	96, 0	0, 3027	32, 8	-155, 7

Calculation of the payback period suggests that, taking into account discounting, the project will pay off in 7 years and 7 months. The period that the cafe business plan offers (a sample with calculations) exceeds the calculated one and is very long for restaurant enterprises, however, it must be taken into account that profit is not the main goal of creating an enterprise, the main goal is to educate culturally enlightened youth and develop contemporary art.