It's no secret that dairy products have medicinal and medicinal properties. Milk contains vitamins A and B, as well as various microelements contained exclusively in this product. We offer you a project that will provide income from healthy products. Create your own dairy factory.

In particular, dairy products are beneficial for teenagers and children as they are responsible for the formation of skeletons.

At first glance, the market may be overloaded with dairy products, and there will be insufficient demand for them. However, this opinion is incorrect because only the products on the market are of sufficient quality. The consumer will always value a new and worthy product.

So, let's find out what a dairy factory is.

It should include various production workshops and storage facilities, laboratories and various storage facilities. The size of the room depends on the volume of milk loaded once.

The main challenge in implementing this project will be meeting the requirements of sanitary and epidemiological authorities regarding premises, as well as satisfying the final products with various GOST requirements.

Attracting qualified personnel in this case is not an easy task.

Also, remember that if you are an ambitious businessman, starting your own dairy business is not best start, because the activity is quite complex and financially expensive. According to statistics, the return period of a large-scale project is one to two years, and the profitability under positive other circumstances can reach 80%.

To make your dairy factory successful, make a pre-effective business plan.

You can see these examples below.

Download business plan for a dairy farm

A theoretical description of the nature of the plant’s activities is the business plan of the existing dairy plant at OJSC “Yuzhnouralsk Dairy Plant”. It contains basic information about the initiators of the project and the characteristics of its activities.

A feasibility study of the plant's operation was carried out. Key indicators are presented in tables, including production volume, turnover, operating and capital costs. Analyzed existing competitors in the market with their strengths and weaknesses. An effective marketing policy has been developed.

The problems of creating a company and ways to eliminate it were developed - a business plan was developed for the actually existing Smolevichi dairy plant.

It contains the characteristics and range of products. Structure presented corporate governance and economic efficiency indicators were analyzed.

An analysis of the plant's production volume and its cargo flow was carried out. The composition and structure of production costs was analyzed, all calculated indicators are presented in tables. A list of risk factors affecting activities is presented.

Providing a company own transport— it contains the business plans of the private enterprise “Žlobino mlečne tovarne” and JSC “Žitomirska mlekarna”.

Much attention is paid to work related to safety and health at work. The experience of other leading companies is presented. Possible business problems and methods to overcome them are taken into account. A method of operating a spare parts warehouse, warehousing, and the procedure for their accounting and delivery are being developed. He coordinated various works and payments for company employees.

The requirements for storing vehicles are taken into account.

An effective marketing policy for the company was developed.

A feasibility study has been presented - a business plan for the dairy company OJSC Blagoveshchensky Dairy Plant. It contains a description of the project and expected results.

A tree diagram of the project's objectives is presented. The table contains a list of the management team and leading experts. The life cycle of a company is divided into stages with detailed characteristics. The project budget, net present value, rate of return and payment period were prepared. The graph is built to reflect the return rate of the created transaction.

Priority areas of development - a business plan has been developed for the dairy company “Sign of Honor”.

A complete theoretical description of the installation was made. Under development financial plan company, which describes income items.

Particular attention is paid personnel policy power plants, the main blocks of control methods have been collected. An effective marketing policy for the company was developed. Priority areas for business development are presented. The reliability of such a company is generally justified.

Economic analysis of the plant - contains a business plan for a company for the production of dairy products. A theoretical description of all organizational levels of activity is presented. A list of equipment is required to process milk.

It contains a list of products offered by the device. We pay great attention to raw materials as well as potential suppliers with whom supply contracts have been concluded to ensure uninterrupted operation dairy products. It included a calculation of the main technical and economic performance indicators of the project.

Download the framework business plan for the dairy plant, which costs RUB 18 million and is scheduled to be repaid over three years. The device itself should be made from already prepared, fully functional modular offerings.

Get a business plan for a small dairy factory for 11 people.

In this option, raw milk is purchased from farms, and the plant only processes it. In terms of milk production, such a plant will be paid after 30 months.

Download a business plan for small dairy products, in which at the initial stage it is planned to invest up to 70,000 rubles.

For the production of milk, of which 3 cows are eventually planned, in the sale of meat products.

Download a dairy business plan that will be created from your personal home parcels.

The development plan provides for at least 3 years of work, in which it is expected to find regular customers, provide employees with stable wages and receive a net profit of 250 thousand rubles.

Download a milk production business plan based on the experience of the Jolly Milk dairy products business. For large-scale production to be profitable, it is necessary to have at least 500 head of cattle.

However, the number can be reduced to 150 if it is one working family.

Download a dairy business plan that involves transitioning an obsolete agribusiness into the mainstream market economy.

Detailed and detailed information about the business plan and detailed data on the production of milk and dairy products in all regions of the country.

Download a business plan for milk production, compiled based on studying the experience of the Zhytomyr Dairy Plant. The business plan pays special attention to marketing strategies, planning and modernization of production, taking into account modern technologies.

Download a business plan for a dairy farm that aims to comprehensively address milk production and implementation latest technologies into the technological process.

It is planned to work with 120 head of feed cattle and systematically raise young animals.

Download a business plan for organizing the production of milk and related agricultural products.

A large, detailed business plan covering all aspects of agriculture in 80 pages. economic activity and is assessed financial efficiency project

number

The main thing you must provide at the beginning of the event is the location of the dairy.

Often the only option is to build a factory, since it is almost impossible to find a suitable location that suits everyone sanitary standards, so it is necessary to begin extensive construction. The designed space must fully comply with all norms and regulations, since only high-quality production is ensured.

accessories

After the construction of the plant, the business plan for the dairy industry considers that it is necessary to purchase the necessary and quite expensive equipment and vehicles through which the final product will be delivered to customers. Thanks to this, you can save significantly on brokerage fees.

Product range

The Milk business plan stipulates that in order to obtain high profits, customers need to offer a large number of products, including pasteurized milk and cream, cottage cheese and sour cream, butter and ice cream.

staff

A dairy plant must run smoothly for about 24 hours, and it must be kept in mind that such a production will employ a large number of people.

Therefore, it is best to find 3 employee exchanges, each group consisting of a master and two assistants. He must also be a dairy engineer and laboratory technician, but they can be set up for a five-day working week and an eight-hour workday.

Raw materials for dairy products

To produce dairy products, we need high-quality raw materials, which are best purchased from different farms, and villager who have a cow.

Budget and profitability of a milk business plan

It should be noted that the discovery of milk and dairy products is a serious and difficult issue that requires very high investments. You can take it from your own savings or find investors.

Start-up costs:

Capital costs, including construction of the plant, necessary communications and installation of necessary equipment - 17,500,000 rubles;

The salary for working personnel is 190,000 rubles;

The profitability of this company is about 27%, and the maturity period is 2.5 years. Net profit for each month is 900,000 rubles.

Milk production: list of equipment, technology overview and example of a business plan

As product supply increases, we can expect a significant increase in profits, but we must always remember advertising and effective promotion plant products. First, it must focus on the end consumers who will find the products on the shelves of the store itself. In this case, high and stable sales are guaranteed.

The activity of producing dairy products is quite profitable, but not simple. When you walk through a modern supermarket, you can see a large number of products from different manufacturers, so if you want to carve out a niche among best products, very good to try. The business plan of a dairy plant should pay great attention to advertising and brand promotion.

The world's reserves of milk powder are exhausted, so investing in the production of high-quality milk of natural quality will be successful!

Many entrepreneurs are trying to open a mini-mill for dairies, but most of them are destroyed and only the big players are left on the road. Therefore, before drawing up a business plan, you must clearly determine what level of sales you want to go to a large market or not beyond your birthplace.

Selection of assortment

So, having opened a mini-milk processing plant, you need to determine in advance what products will be produced there.

The project includes the following products:

• pasteurized milk;
• fermented woman;
• kefir;
• sour cream;
• Cottage cheese.

Gradually, at a new level in the milk business plan, a mini-plant can include new products such as sweet cheese, cottage cheese, yogurt, margarine, butter, yogurt, cream.

Extending the company's offer would require significant sums for new equipment, additional personnel, advertising, etc.

The most acceptable option for beginning entrepreneurs is to open a modular mini-dairy factory. Such a device is intended for receiving milk, cooling, processing and further production of the planned range of dairy products.

Must be special devices for filling products in containers and storage equipment at optimal temperature conditions.

accessories

When launching a business plan for a modular dairy factory, it is important to decide whether it will be built from scratch or purchased on a turnkey basis.

A minimum installation for milk processing will require the following devices:

1. cold water supply system;
2. hot water supply system;
3. Wastewater;
4. heating;
5. ventilation;
6. air conditioners;
7. Milk processing equipment;
8. devices for connecting all systems in one;
9. product quality control devices;
10. Consumables;
11. Product quality control devices.

If we assume what the plant's business plan describes, it will consist of four modules, they will perform the following tasks: first - receiving milk, another - producing various dairy products, in the third - for sending finished products, the fourth will be the laboratory.

It is not necessary that the size of the blocks be the same, it all depends on the volume of production and is determined during operation. There must be a place for supplies and containers, this is a kind of warehouse.

The purpose of milk is the production and sale of finished products in stores. Farmers and large milk buyers, owners of agricultural companies, various investors, etc. will be involved in the business.

The experience of agricultural experts who own a modular plant shows that the return of a mini-processing plant for milk processing is no more than two years. Experts know that this is very good time for any business.

Financial model

When preparing a business plan for milk production with a financial model, it is assumed that all production costs and the sales proceeds will be recorded in the plan.

All calculations of cash flows and balances for the specified period are included in the calculation.

Of course, no one can predict exactly how much can be received from production, but an analysis of the literature and the market allows us to make a rough forecast.

The financial model plan includes:

• assessment of income and expenses;
• attracting investments;
• tax reporting;
• planned profit or loss;
• other cash flows;
• balance of the beginning and end of each period.

The financial model plan takes into account all calculations on issues such as the project return period, profitability assessment, possible risks, net income, determining the production volume at which the plant will not suffer losses.

If you want to develop such a plan, it is best to contact a financier with experience in this area. It is best not to specify part of the financial model separately from the rest of the plan unless there is a clear guarantee that all products will be sold within a certain period of time and the exact cost of the project is known.

All this does not have to include a business plan with a financial model. Of course, it is important to calculate the effectiveness of the project, but it is also important to determine the need to attract investors.

At the beginning of the implementation of a mini-plant for the production of milk, problems with cash shortages may arise. The case does not relate to the contribution to equipment and the purchase of raw materials, but to expenses in the form of taxes, wages and rent. Although income may not fully cover these costs, it is worth considering the investment.

Those already in business know that some of the expenses that are not initially included in the plan are required and additional funds are needed to maintain the business against all risks and contingencies.

Business in the dairy industry

Thus, we managed to open a mini-dairy factory.

The most important thing is to sell products as suggested by our business plan. The point of operation from the point of primary consumption should not exceed 70 kilometers, the same distance as the point of purchase of raw materials. If we think about where a dairy factory is located on a map, the business plan would have to include the purchase or rental of specialized vehicles, fuel costs and personnel.

Business plan for milk production

If the plant is built from scratch, additional expenses will be directed to electricity and sewerage to this location.

Why do modular dairy products have more advantages than conventional ones? Such buildings are not capital; they can even be classified as temporary.

Therefore, if the company does not escape at this point, the plant may be moved to another location and is trying to organize work there!

Business autonomy

The operating personnel for such a device are not necessarily highly qualified. Control modern equipment so simple that anyone can teach it!

The mini-factory is an independent structure, so milk production is carried out from A to Z. The equipment is very fast, so even if a move or a forced interruption at work starts again, you can immediately.

If a factory owner wants to put his place in the market, it should not be addressed firstly in the area of ​​advertising and bright quality packaging, and secondly, for experienced, highly qualified managers and thirdly, product quality.

It is important to make a business plan efficiently and professionally and carefully monitor it.

The purpose of this business plan is to compile the main payment streams for the implementation of the investment project at OJSC Yaransky Dairy Products Plant, identify sources of financing, and also determine its effectiveness for production.

To improve the economic activities of Yaransky Dairy Products Plant OJSC and the efficient use of fixed assets, it is necessary to update the equipment for the butter production workshop. The company intends to purchase new separators for separating high-fat cream in order to increase butter production volumes. The book value of the separator is 280 thousand rubles.

The prospect of this project is that the production process has already been established at this enterprise, but there are free production capacities, by loading which the organization will receive additional profit and improve its financial position, will achieve economic stability.

The products of Yaransky Dairy Products Plant OJSC are in demand on the local market, in addition, there is the opportunity to enter the market of the Volga-Vyatka region.

The net profit of the enterprise upon implementation of this equipment for the entire period of operation will be 2125 thousand rubles.

The project's performance indicators are high enough to be accepted for production. The net present value is positive.

The payback period for investments is 5 months.

The level of all integral indicators indicates the effectiveness of this project.

Setting long-term goals for itself, Yaransky Dairy Products Plant OJSC strives to be a leader in terms of market share, which it covers with its products. To this end, counting on high profits in the future, it is possible to reduce current prices for substandard goods and increase prices for high-quality and fresh goods.

3. Product characteristics

The characteristics, chemical composition, packaging and labeling of “Peasant” oil comply with the current technological conditions of GOST 37-91.

The company produces two types of oil:

sweet cream salted and unsalted;

unsalted fermented milk.

For the production of peasant butter, the following is used: prepared cow's milk; cream of cow's milk; cream obtained by separating fresh cheese whey; bacterial starter prepared with pure cultures of lactic acid streptococci; drinking water; table salt. Raw materials used for the production of peasant oil must meet the requirements of current standards and technical specifications.

Finished products intended for release for sale must comply with organoleptic and physico-chemical indicators with the requirements of current standards and technical specifications.

For each type of product, upon sale, a quality certificate and a certificate of conformity are issued.

Analysis weaknesses product shows that OJSC Yaransky Dairy Products Plant has reserves for increasing the competitiveness of its products. This:

Quality control of the products used;

Acceleration of the production process;

Control of distribution costs;

Reducing production costs.

The price of Yaransky Dairy Products Plant OJSC products will be lower than the prices of our competitors, by searching for suppliers of the cheapest materials and reducing production costs.

Regarding imported oil, which has a long shelf life and various additives, preservatives that are harmful to health; then their price is usually the highest in a given market; while low production costs enterprises will allow to install much more affordable prices sales of its products, which will be the main component of its competitiveness in relation to imported products.

Moreover, it is important distinctive advantage Our products before imported ones will be based on the naturalness of raw materials, freshness, environmental friendliness and product quality.

Nowadays, many manufacturers resort to using various additives to reduce the cost of food products. The Yaransky plant produces environmentally friendly products without impurities or additives. The plant's products were repeatedly presented at various competitions and All-Russian exhibitions and won prizes. Until now, Yaransk oil is considered one of the best in Russia.

4. Research and analysis of sales markets

The activity program of Yaransky Dairy Products Plant OJSC is to ensure maximum satisfaction of the population’s needs in quality products nutrition.

The company has its own stationary retail outlets (shops).

The products of OJSC Yaransky Dairy Products Plant are sold both within the Kirov region and beyond (Tatarstan, Chuvashia, Bashkiria, Moscow).

With regard to the products of Yaransky Dairy Products Plant OJSC, the market is a “buyer’s” market. This is due not only to the availability of similar products on the regional and national markets, but also to the fact that the enterprise itself pays more attention not to quantity, but primarily to quality, and strives to “win” its consumers by satisfying their needs in relation to the products of Yaransky Plant OJSC dairy products."

OJSC Yaransky Dairy Products Plant produces food products. This means that the market in which it operates is a market for short-term goods.

Consumers of the products of Yaransky Dairy Products Plant OJSC are both the population and organizations, as well as private entrepreneurs. The company strives to win its consumers by setting reasonable prices and High Quality products.

The competitiveness of an enterprise depends not only on internal capabilities enterprises and conditions adapt to conditions external environment. The success of an enterprise is largely determined the right choice markets in which it will operate.

Markets are made up of buyers, and buyers differ from each other in a variety of ways and have different requirements. The manufacturer’s task is to divide consumers into clear groups, each of which requires various options product and marketing mix. To solve this problem, market segmentation is used - the process of dividing consumers into segments based on differences in needs, characteristics and behavior.

This process begins with defining the principles of segmentation - ways to identify segments in the market. There is no single set of principles. However, in foreign practice, certain groups of principles have been developed, the use of which takes into account, first of all, the purpose of the product.

For market segmentation consumer goods and services apply the following principles:

geographical (regions, cities with different populations, rural areas);

socio-demographic (gender, age, family size, stage life cycle family, income level, occupation, education, religious beliefs, nationality, etc.);

psychographic (social class, lifestyle, personality type);

behavioral (reason for making a purchase, benefits sought, user status, degree of commitment, etc.).

Segmentation is carried out with the aim of maximizing consumer satisfaction in various products, as well as rationalizing the manufacturer’s costs for developing a production program, releasing and selling goods.

We will segment the market by consumers of Yaransky Dairy Products Plant OJSC on socio-economic grounds to identify groups of consumers based on common social and professional affiliations.

Fig.1. Segmentation of consumers based on socio-economic characteristics.

The company specializes mainly in the production of butter and milk powder. Fermented milk products are sold to the population, children and medical institutions city ​​of Yaransk. The largest part is sold outside the region and to the Republic of Mari El. Nai in great demand In the neighboring republic, low-fat products are used: kefir, cottage cheese, milk.

Butter and dry products (skimmed milk powder and whole milk powder) are sent mainly outside the region, since the volumes produced are large for a small settlement- the city of Yaransk.

In the summer, when production volumes increase, most of the oil is sent to the city of Kirov to the State Reserve for storage, in addition to oil and powdered milk taken to the Komi Republic, Mari El, Nizhny Novgorod region.

The products of the dairy plant are sold to stores in Yaransk: LLC “400 Let”, “Gornika”, LLC “Yana”, etc. The company’s products are also sent outside the Kirov region: Yoshkar-Ola, Cheboksary, Tatarstan.

That is, OJSC Yaransky Dairy Products Plant should focus on consumers of the Kirov region (especially the city of Yaransk) and the above-mentioned regions.

Considering the socio-economic indicator, we can conclude that the main share of consumption falls on organizations, but at the same time the share of private entrepreneurs increases every year.

Demand is greatly influenced by the methods used to stimulate sales at the enterprise and a successful advertising campaign that emphasizes the quality and naturalness of the raw materials of the products.

5. Competitive tion and competitive advantage

The main competitors of the enterprise are the Kazan dairy industry "Edelweiss", GSHP "Azanovsky", OJSC "Yoshkar-Ola Dairy Plant".

On the markets of the Kirov region, the products of JSC Yoshkar-Olinsky Dairy Plant and the Kazan dairy industry Edelweiss are most represented. We will construct profiles of the competitiveness of products of competing enterprises using the method expert assessments(Table 1).

Table 1. Oil competitiveness profile

x - OJSC Yaransky Dairy Products Plant

g - OJSC "Yoshkar-Olinsky Dairy Plant"

o - Kazan Molprom "Edelweiss"

The average competitiveness scores of enterprises show that OJSC Yaransky Dairy Products Plant has a higher score.

During the analysis of the competitiveness of butter produced by the analyzed enterprise and its competitor, it was determined that the butter of the dairy plant is somewhat more competitive compared to the products of the main competitor. However, the competitive advantages are not too great; the competitor has well-established technology, fixed assets, and occupies a significant market share. Therefore, there is a need to develop competitive advantages further.

In general, Yaransky Dairy Products Plant OJSC has a position above average in the competitive struggle, however, attention should be paid to the deterioration of its position in the market due to some factors and reduce Negative influence crisis situation. However, the company does have the potential to improve its competitive strengths.

In this fight, Yaransky Dairy Products Plant OJSC chooses the “flank attack” strategy, i.e. in the main areas: quality, price, advertising.

Domestic market food products turns into a “dumping ground” for cheap ones, and producers are “strangled” by the exorbitant burden of taxes. Enterprises and factories are closing, going bankrupt, and being sold at auction. It is not easy to withstand harsh conditions, solving issues of production, sales, acquisition of raw materials and product competition. After all, how much dairy products are imported to our region from the cities of Kirov, Nizhny Novgorod, Kazan, Yoshkar-Ola, Moscow, etc. And often in trade, imported products are cheaper than ours, but this does not mean that they are better.

Thus, within the Kirov region, OJSC Yaransky Dairy Products Plant is one of the most promising enterprises in the dairy industry, since its production volumes are increasing annually.

6. Marketing plan

In the course of its activities, the dairy plant has to solve problems inherent to all processors of agricultural raw materials. The main one is that in last years In dairy farming, there has been a negative trend towards a decrease in the number of cattle and a decrease in its productivity.

The volume of milk production is constantly declining. One of the main reasons for the crisis situation in dairy farming is the ongoing financial and credit pricing policy. The main disadvantage of pricing for agricultural products is that there is a sharp deterioration in the equivalence of exchange between agriculture and industry, violation of price parity.

The enterprise's activities are aimed at ensuring mutually beneficial economic interests of the plant and agricultural producers and accelerating mutual settlements. This made it possible during 2002 to pay for the received raw materials by 98%, to conclude contracts for the supply of milk with new farms and, as a result, to receive milk in quantities sufficient to ensure the normal operation of the enterprise.

Reducing the price of goods below is not rational, since the enterprise has a low level of profitability and may then experience financial difficulties. Therefore, the company needs to ensure that it achieves its target profit. In some cases, differentiated discounts are provided.

The company has chosen a direct channel and uses its own distribution network. At the same time, products are shipped to wholesalers and retailers. Thus, one of the directions for improving the company’s activities in modern conditions is the use of multi-channel marketing systems that involve the movement of goods to different consumers simultaneously in different ways.

To protect such a position, it is necessary to use such marketing means as product and prestigious advertising, quality control at all levels of management, Feedback with consumers, control over costs where they arise.

It is necessary to expand the expected range of products and services offered, which have low costs and, therefore, low prices.

Reducing costs requires that products are not perceived as being of inferior quality by consumers, because in such a situation the cost advantage no longer generates additional profits. In this regard, it is necessary to tighten existing quality control.

The communication policy within the framework of marketing activities is aimed at attracting new consumers of products, as well as maintaining demand from existing customers, and providing additional services. For this purpose, it is proposed to conduct an advertising campaign through communications, through advertisements, and also to publish advertisements. It is necessary to make signs, design the entrance, and put up signs.

Formation of a certain image of the company among the consumer;

Formation of need for this product;

Product sales promotion; acceleration of trade turnover;

The desire to make this consumer a regular buyer of this product, a regular client of the company;

Formation of the image of a reliable partner among other companies.

Magazines, newspapers, television and radio stations usually attract the right audience with their non-advertising content, and the advertiser gets the opportunity to reach precisely this audience. Important role liaison In particular, direct mail advertising, posters, billboards, advertising tablets in public transport and advertising decoration of retail premises play a role between advertisers and potential buyers.

Intended to be used following materials: articles; periodic publication of a price list of offered goods; short advertisements.

Exhibitions and fairs are an opportunity for personal contacts with potential consumers. Fairs are a necessary element in holding advertising campaign. This event can be held 2-3 times a year.

Participation of the enterprise in the Nizhny Novgorod regional fair may be envisaged in 2009.

When holding a fair, one should not lose sight of such little things on which the specific result depends: preparation of promotional materials for future visitors, souvenirs, invitation cards with information letters etc.

Also at the end summer season A fair is held in the Central Market of Yaransk to familiarize the population with the products of the enterprise.

The image of a manufacturer of environmentally friendly products creates an image for the enterprise in the minds of consumers that encourages them to turn to this enterprise and stimulates the sale of products.

	Criterion	Weight	Question	Answer	Point
1	Market risk	3,0	How do you assess the probability of risk of loss of invested funds due to the problem of product sales?	5. Very low
2	Quality risk	2,0	How do you assess the risk of selling products that do not meet quality requirements?	Very tall 2. Relatively high 3. I can’t make a decision 5. Very low
3	Production security risk	2,0	How do you assess the risk of unreliable supply?	Very tall Relatively high I can't make a decision 5. Very low
	Criterion	Weight	Question	Answer	Point
4	Budget risk	2,0	How do you assess the risk of stopping the project due to insufficient funding?	Very tall Relatively high I can't make a decision 5. Very low
5	Socio-political risk	3,0	How do you assess socio-political risk?	1. Very tall Relatively high 3. I can’t make a decision 5. Very low
6	Natural risk of natural events	2,0	How do you assess the likelihood of catastrophes that could lead to the loss of your investment?	Very tall Relatively high I can't make a decision 5. Very low
7	Environmental risk	2,0	How do you assess environmental risk?	Very tall Relatively high I can't make a decision 5. Very low
8	Criminal risk	2,0	How do you assess the risk that effective work the store will be impossible due to any criminal actions?	Very tall Relatively high I can't make a decision 5. Very low

During the examination process, the experts selected answers to each question in the questionnaire (in bold). Two experts were interviewed, whose opinions completely coincided.

RESULTING RATING OF THE PROJECT

=(3,0*1+2,0*2+2,0*2+2,0*1+3,0*2+2,0*1+2,0*1+2,0*2) /8 = 27/8 = 3,37

As can be seen from the calculation, this project has good prospects for its implementation.

Assets	Thousand rub.	Passive	Thousand rub.
At 1.01. 2009
1. Non-current assets Fixed assets 2. Current assets		Capital and reserves retained earnings Extra capital 2. Short-term liabilities
At 1.01. 2010
1. Non-current assets Fixed assets Current assets Inventories and costs Cash		1. Capital and reserves Reserve fund retained earnings Extra capital 2. Short-term liabilities Accounts payable
At 1.01. 2011
1. Non-current assets Fixed assets Current assets Inventories and costs Cash		1. Capital and reserves Reserve fund retained earnings Extra capital 2. Short-term liabilities Accounts payable

The discount rate is 12%.

The discount factor is:

R1=1/(1+0.12) 1=0.8929

R2=1/(1+0.12) 2=0.7972

R3=1/(1+0.12) 3=0.7143

The calculation of integral indicators is based on discounted flows.

Discounted flow for 2009: 449.3 x 0.8929 = 401.2 thousand rubles.

Discounted flow for 2010: 3659.6 x 0.7972 = 2917.4 thousand rubles.

Discounted flow for 2009: 4150.3 x 0.7143 = 2964.6 thousand rubles.

We will calculate the project efficiency indicators based on the efficiency of the total amount of investment (I), which includes both investments in fixed capital and current assets

I = 350 thousand rubles.

Let's calculate the net cost (NC) of the project as the difference between the reduced amount of cash receipts (the sum of 3 years of discounted receipts) and the amount of investment:

NSI = (401.2 + 2917.4 + 2964.6) – 350 = 5933.2 thousand rubles.

According to this indicator, the project can be considered effective, since the emergency situation is greater than 0.

Let's calculate the profitability index (RI) or the relative indicator of investment efficiency:

ИрИ = ΣР/И = 6283.2 / 350 = 17.9

The obtained values ​​can be commented on as follows: the enterprise, having invested 350 thousand rubles in its fixed and working capital, satisfied the interests of the investor (whoever he was).

The payback period (Current) of an investment is usually calculated based on undiscounted cash flows.

The payback period of an investment is calculated by direct calculation (summing up) of the number of years (months) during which the investment will be repaid with cumulative income.

From Table 13 it follows that the payback period for investments is 11 months.

Based on the results obtained, conclusions can be drawn about the effectiveness of the proposed project.

Making a profit when organizing this production is guaranteed by the low cost of production and high demand for this type of product. Marketing technology using the mobile network does not require huge production capacity and significant energy costs.

There are all the means and opportunities (both financial and production) to begin organizing sales of the plant’s products.

We can conclude that the company has a sufficient profit margin for successful operation. Based on the financial calculations obtained, we can draw a conclusion about the investment attractiveness of this business plan. The company has good results. As the price increases, the sales volume and profit of the company increases.

Thus, we can say that the performance indicators of this project are high. Cash flow is positive, profit was received in the second quarter of 2009. The payback period is 11 months. Therefore, this project should be accepted for implementation into production.

Let's consider the sources of financing for this business plan.

In the course of the need for fixed and working capital, it was determined that investments in the amount of 350 thousand rubles are required. The company can finance this amount of investment with borrowed funds.

To implement the investment project, the company will need 350 thousand rubles, including: investments in fixed capital - 300 thousand rubles; investments in working capital – 50 thousand rubles.

By source of financing, investments are distributed as follows: borrowed funds - 350 thousand rubles, including a budget loan from the municipal budget - 350 thousand rubles.

In this regard, the work proposes investment project organizing the production of products using new equipment in order to increase the use of the enterprise’s production capacity.

To improve the economic activities of Yaransky Dairy Products Plant OJSC, it is necessary to update the equipment for the butter production workshop. The company intends to purchase new separators for separating high-fat cream in order to increase butter production volumes. The book value of the separator is 280 thousand rubles.

The volume of production per month is 7040 kg, per quarter - 21120 kg. For raw materials for the production of 21,120 kg of butter, it is necessary to purchase food raw materials in the amount of 356 thousand rubles. Cost of capital investments for growth working capital we accept in the amount of 50 thousand rubles.

Thus, in the course of the need for fixed and working capital, it was determined that investments in the amount of 350 thousand rubles are required.

The enterprise operates on a 2-shift basis, 8 hours a day. To work on the butter production line, 4 main workers are required - operators. Also, 3 support workers are required to service the equipment: mechanics and an electrician.

Production and sales of products begin in the second quarter of 2009. Revenue from product sales in the second quarter of 2009 will amount to 3,373.5 thousand rubles. In total, in 2009 the plant will receive additional profit in the amount of 449.3 thousand rubles.

When considering the performance indicators of this project, the following should be noted. In this additional production, the enterprise strives to obtain the maximum amount of profit, which will allow it to improve its financial and economic position and increase overall profitability activities of the company.

All calculations of performance indicators are performed with discounted cash flows, representing cash inflows or cash receipts and cash outflows or cash disbursements during the implementation of the project.

Thus, the promising activities of Yaransky Dairy Products Plant OJSC should be carried out in the following areas:

1. increasing the volume of output by improving the range of products and releasing new processed products;

2. introduction of new equipment, wide application resource-saving technologies, strengthening the mode of saving all resources;

3. the price of products is set depending on the prices of competitors, slightly lower than them, discounts are possible for regular customers;

4. Sales are carried out under direct contracts with customers in accordance with their orders.

OJSC "Yaransky Dairy Products Plant" must continue to make capital investments in the future to introduce advanced equipment in order to increase labor productivity, reduce costs and defects, increase the quality and competitiveness of products.

List of used literature

1. Alekseeva M.M. Planning the company's activities. – M.: Finance and Statistics, 2005. – 318 p.

2. Gavrilin, Yuri Fedorovich. Marketing. Strategy and tactics of a manager: Textbook. manual / - Chelyabinsk, 2006. – 101 p.

3. Grafova N.N. Planning and forecasting of enterprise activities. – M.: Finance and Statistics, 2004. – 283 p.

4. Fatkhutdinov, Rais Akhmetovich. Strategic marketing: Textbook / M.: Business school. "Intel-Sintez", 2000. - 637.

This business requires significant financial investments and knowledge of the specifics of livestock farming. If you are familiar with agriculture and do not expect instant profit, consider milk production - it is promising.

In 2013, the situation on the dairy products market in Russia remained difficult. Traditional problems have been added Negative consequences drought of 2012.

As a result, the number of animals was seriously reduced and the productivity of the milking herd decreased. Over the past ten years, a similar decrease in the number of livestock was observed only in 2005. According to official data, raw milk production amounted to 15.5 million tons compared to 16.5 million tons in 2012.

This circumstance caused increased competition among processors and led to an increase in milk prices. Milk is a product whose demand you don’t have to worry about; it never sits on the shelves and is one of the necessary products nutrition. The task of an entrepreneur engaged in milk production is to ensure quality and uninterrupted supply.

When choosing a location for dairy production, it is necessary to take into account the special requirements for enterprises of this kind. We think the best option acquisition of a modular milk processing plant equipped with all necessary equipment. Such plants are designed taking into account all sanitary requirements, and they can be placed much faster and more profitably than when constructing a premises in the usual way.

Equipment

After analyzing and comparing several options for purchasing a modular dairy plant, we settled on the proposal of the Molokont company.

The modular milk production plant includes a workshop consisting of 3 modules. The plant can process 2,000 liters of milk at a time. The modular plant consists of:

• production workshop - 5,452,720 rubles;
• sanitary storage module - 686,409 rubles;
• an equipped laboratory module with a pre-boxing area and a sanitary inspection station – RUB 777,370;
• household module with a bathroom, sanitary inspection room, wardrobe and rest room - RUB 660,129;
• module with refrigerator for storage and shipment of products – 846,470 rubles.

Total: RUB 8,423,098

The cost of a modular plant includes design, installation, personnel training, production of a pilot batch, and warranty service.

Before installation it is necessary to carry out preparatory work by device:

• foundation;
• engineering communications;
• territories, according to SanPiN 2.3.4.551–96;
• sewerage;
• cooling systems.

Range

Molokont equipment allows you to produce:

• pasteurized milk in PUR-PAK packages;
• fermented milk drinks in PUR-PAK packages;
• sour cream in plastic cups;
• cottage cheese;
• oil;
• whey, buttermilk (secondary raw materials).

Staff

The dairy plant must operate around the clock, that is, in three shifts. Each shift has a master and two workers. For a technologist and laboratory assistant, a 5-day working week with an 8-hour working day is sufficient. To save money, the business owner can deal with the sale of products and the purchase of raw materials at first.

• Technologist – 1;
• Laboratory assistant – 1;
• Master – 3;
• Workers – 6;

Total – 11 people.

Delivery of finished products

Raw materials on initial stages, can be delivered by hired transport. One vehicle will be enough to deliver finished products. Another machine will be needed to purchase raw materials. In total, two cars are enough to ensure the operation of the dairy plant.

Raw materials

Milk is purchased from peasant farms, agricultural companies, and peasants. The price of milk depends on the season, in summer – about 12–13 rubles. per liter, in winter the price increases to 14.5–15.5 rubles.

Sales market

You can sell dairy products through large grocery chains or wholesale companies that supply dairy products to grocery stores.

Taxation

A simplified taxation system (income - expenses) is the most acceptable form for a mini-plant, with the form of business being a Limited Liability Company.

For the convenience of cooperation with buyers who work with VAT, you can register as an individual entrepreneur with tax form 3 personal income tax.

Profitability and payback

The capacity of the modular milk production plant is 2,000 liters per day.

Product types:

• milk;
• dairy products;
• sour cream;
• cottage cheese;
• oil.

Financial investments, including capital costs and working capital will amount to 17,905,802 rubles. (Capital costs: RUB 15,979,800).

• Construction of the foundation – 500,000 rubles.
• Engineering communications – RUB 1,000,000.
• Arrangement of the territory – 1,000,000 rubles.
• Sewerage – RUB 1,000,000.
• Cooling system – RUB 350,000.
• Purchase of a modular plant – RUB 8,424,000.
• Delivery of the plant – 105,800 rubles.
• Plant installation – RUB 2,600,000.
• Working capital (purchase of raw materials, office equipment, etc.) – RUB 1,000,000.

Number of personnel and wages (months):

• Technologist (1 person) – 25,000 rub.
• Laboratory assistant (1 person) – 15,000 rubles.
• Master (3 people) – 48,000 rub.
• Workers (6 people) – 60,000 rubles.

Total: 11 people – 148,000 rubles.

Revenues from sales

To simplify the calculations, we will assume that the plant produces only milk. With a daily production of 2,000 liters, the monthly production will be 60,000 liters. Let’s take the cost of 1 liter of milk in a package – 35 rubles. Revenue per month will be 2,100,000 rubles.

Production cost:

• The cost of 1 liter of milk is 18.5 rubles:
• Purchase of milk (1 l) – 15.5 rubles.
• Electricity for the production of one liter package – 1.5 rubles.
• Packaging costs – 1.5 rubles.

Total expenses per month:

• Expenses – RUB 552,880.
• Salary – 148,000 rubles.
• UST (32%) – RUB 58,880.
• Rent – ​​25,000 rub.
• Transport (when ordering cars) – 75,000 rubles.
• Utility costs – 35,000 rubles.
• Advertising – 50,000 rub.
• Taxes – 25,000 rub.
• Others – 100,000 rub.

Profitability calculation:

• Revenue – 2,100,000 rubles.
• Cost – 1,110,000 rubles.
• Gross profit – RUB 1,130,000.
• Expenses – RUB 552,880.
• Net profit – 577,120 rubles.
• Profitability – 25.76%

Payback calculation:

• Net profit, rub. – 577 120
• Capital investments, rub. – 17,905,000
• Payback – 31 months.

After 31 months, the mini-plant should break even, provided that only milk is produced. When producing a wider range of dairy products (fermented milk products, sour cream, cottage cheese, cheese, butter), the payback period will be reduced.

The small business sector is the most attractive for those who do not yet have much experience in entrepreneurship and intend to try their hand at independent activity. One of the worthy options that allows you to organize your own business is a mini-workshop for milk processing.

Its price can be completely different, depending on the number of modules. Moreover, from the first days of work, the owner will begin to make a profit.

Mini milk processing workshop

Compact workshops are becoming quite popular in the field. They are easy to run virtually anywhere, and they have fairly high productivity.

Now there are many profitable offers on the production technology market, so it makes sense to take average data. Equipment for milk processing involves the use of several modules. Let’s say there are 5 of them, then we can talk about processing 2000 liters of milk.

The modular workshop, also known as a mini-factory, consists of the following equipment:

Sanitary storage module (more than 690 thousand rubles);

Production workshop (more than 5 million rubles);

Household module with wardrobe, sanitary inspection room, bathroom (670 thousand rubles);

Equipped laboratory module with a sanitary inspection room and a pre-boxing area (RUB 770 thousand);

A module with a refrigeration chamber, which is used for storing and shipping products (RUB 845 thousand).

The approximate total cost of creating a modular mini plant will be 7,975,000 rubles.

This figure implies the use of modern technologies and consultation with the manufacturer on installation and launch of production.

Preparatory work

Before installing the above-described milk processing equipment, it is necessary to perform a number of preparatory work:

Pouring the foundation;

Engineering Communication;

Sewerage;

Cooling systems;

Preparation of the territory in accordance with SanPiN.

It is worth noting that there are various offers on the market that allow you to purchase a modern mini-workshop for milk processing. The price of specific modular plants may vary, but in general even a budget option This technology will allow us to start production and enter the local market.

Staff

Modular milk processing plants, of course, require the participation of qualified workers. It is important to take into account the fact that such production must operate around the clock. To do this, you will need to organize three shifts. For each of them it is necessary to hire two workers and one master. As for specialists such as laboratory assistants and technologists, they will be able to cope with their responsibilities in a 5-day work week, which will consist of 8-hour work days.

The result is 11 people.

If the initial accompanying goal is cost savings, then the owner of the workshop can take responsibility for the sale of products. The purchase of raw materials can also be done by the business owner.

Raw materials and assortment

A mini milk processing plant will be able to fully operate if raw materials are always available. Therefore, you initially need to decide where the milk will be purchased. As a rule, such services are provided by agricultural firms, farms and peasants who have a cow on their farm. Depending on the season and region, the price of milk may vary. But on average it will fluctuate between 12 and 16 rubles per 1 liter.

You can deliver raw materials to the workshop using your own specialized transport or hired vehicles. At the first stages of production development, one vehicle will be sufficient for these purposes.

As for the assortment, it will depend on the production capabilities of a particular modular workshop. In this case, the following positions can be identified as the most popular:

Fermented milk drinks in PUR PAK packages;

Pasteurized milk in PUR PACK packaging;

Serum;

Sour cream in plastic glasses.

Delivery

Milk processing enterprises are relevant for customers if they are able to deliver products in the first half of the day. This is due to the fact that such goods are not stored for long and retail outlets It is advisable to sell most of it on the day of delivery.

Therefore, the manufacturer must soberly assess its capabilities, and if one car is not enough to cover the entire route, it will have to hire a second one. It is also important to take into account such factors as heat in the hot season. If there are no problems with this in winter, then in summer there is a risk of delivering milk to the store, which begins to sour.

In this case, you need to either deliver the products very early, before the heat sets in, or use vehicles that have a cooling system.

You also need to take into account the need to pay for the services of the driver and forwarder, who will sign invoices at retail outlets.

Sales market

If a mini-milk processing workshop allows you to obtain fairly large volumes of finished products, then it makes sense to initially focus on supplying goods to wholesale buyers, freeing yourself from many of the nuances associated with the retail network.

These can be either wholesale centers or chain stores, local and national. Starting cooperation with the latter may require a lot of effort, but in the end you won’t have to worry about problems with orders.

If you have an appropriate fleet of vehicles, you can also focus on retail outlets. But in this case it will take longer for delivery and there is a risk of accounts receivable, since not all stores will pay on time.

Tax issue

When focusing on modular milk processing workshops, it is worth initially understanding all the issues related to paying taxes.

In this case, the most relevant option would be a simplified taxation system. You can choose a limited liability company as a business form.

If your plans include working with customers who are VAT payers, then it makes sense to register an individual entrepreneur using tax form 3 personal income tax.

Revenue

In order to understand the principle of earning money, it is worth taking into account the example of selling milk. Let's say a mini milk processing plant produces 2,000 bags per day. Then within a month the production is ready to produce 60,000 liters. If the cost of one unit of production is equal to 35 rubles, monthly revenue will be 2 million 100 thousand rubles.

Now we need to estimate the costs. At a cost of 1,110,000 rubles. gross profit will be equal to 1,130,000 rubles. With expenses of 552,880 rubles. net profit will be 577,120 rubles. Given such indicators, it is logical to assume that investments in the plant will pay off in approximately 32 months, and this is if only milk is produced. Of course, if the range is wider, the payback period will be significantly reduced.

For those who do not have their own funds to purchase a mini-workshop for milk processing and organize all subsequent processes (salaries, taxes, delivery), it makes sense to consider the prospect of attracting investors. This is a fairly competent strategy that will allow you to quickly launch a project and confidently move towards the target level of profit.

It is obvious that milk processing enterprises are a profitable business and deserve the attention of those who intend to work in the food industry.

Conclusion

When choosing a business model, you need to understand that there are areas that will always be relevant. Food is one of them. Therefore, a mini milk processing workshop can be considered a fairly attractive idea.