Open a stall with pies. How to open a bakery retail outlet

Pirozhkova is a type of catering establishment specializing in various pastries made from dough - filled pies, pizza, puff pastries, croissants, buns, etc.

 

Fast food concept "Pirozhkovaya"

And, despite the growing variety of fast food formats in Russia, pirozhki are still a fairly attractive option for business development. And there are several explanations for this.

• Firstly, pies as a product are traditionally popular in Russia; both adults and children love them.
• Secondly, the pie shop attracts visitors because of what you can eat here delicious pastries along with hot (tea, coffee) or soft (juices, cocktails) drinks.
• Thirdly, an important role is played by the affordable price of pies, making them accessible to all categories of buyers without exception.

"Pirozhkovaya" provides a stationary local mini-cafe (read detailed instructions about how to open a cafe with all the requirements). The basis of the assortment will be various pies with filling (meat, liver, cheese, potatoes, mushrooms, apricots, cherries, apples, etc.), as well as other pastries made from dough. Besides large selection fillings, visitors can be attracted by a varied offer of hot and soft drinks.

To serve visitors, there is an area with 4-5 tables in the room.

It is planned to place a significant emphasis on attracting regular visitors. The main target audience of Pirozhkova is people who, due to various circumstances (place of residence, work, study, etc.) are in the halo of its location almost every day.

Optimal places to open this street fast food:

• territory of food markets;
• places where public transport stops are concentrated;
• nearby educational institutions, office buildings, factories.

It should be said that a business like a pie shop has some seasonal component. And hot pies with filling are in great demand during the cold season. Whereas in the summer, especially in the heat, the demand for them drops.

A way to smooth out seasonality is to organize good air conditioning in the pie shop premises so that visitors can enjoy spending time here even in the summer season. It is also very important to offer in summer good choice soft drinks and ice cream.

What equipment is required for Pirozhkova?

To open a mono fast food restaurant specialized in the production of pie, you will need the following equipment.

Main equipment

	Name	Purpose	Price, rub.
		For storing deep-frozen pies
		For thawing frozen products and preparing for baking
		Baking pies
		For storage and display finished products
		Used to make soft serve ice cream
Total

You will also need:

Total investment in equipment will be: 452 000 rubles

How much money does it take to open Pirozhkova?

The capital costs of starting a business are 602 000 rubles incl.

• Purchase of equipment: RUB 452,000.
• renovation of the premises: 50,000 rubles.
• purchase of raw materials: 50,000 rub.
• other expenses for organizing activities: RUB 50,000.

How much can you earn from Pirozhkova?

Calculation of revenue and profitability of activities

* Revenue consists of daily sales of assorted pies, coffee, tea, soft drinks, and ice cream. Due to the presence of an ice cream establishment in its assortment, seasonality is somewhat smoothed out, so in the summer the sales structure of ice cream increases, in autumn-winter period Sales of main products (pies) are increasing.

** Profitability of activities is determined based on the expert opinion of the author of the material

• Working with suppliers
• How much money do you need to register a business?
• Which OKVED code to indicate when registering a business?
• Do I need permission to open?
• Baked goods sales technology
  • • • Similar business ideas:

Selling baked goods from a cart is one of the few types of small businesses that has been relevant for many years. Yes, it is rarely possible to get a turnover of several million in one month, but, nevertheless, it is almost impossible to “burn out” in this business. Firstly, fresh baked goods are a product designed to satisfy the main human need for food. This means that there will always be demand for this product. Secondly, investments in opening one retail outlet (somewhere at a bus station) amount to no more than 30 thousand rubles. This is not the amount for which you need to go to the bank to get a loan. That is why, from a financial point of view, many aspiring entrepreneurs can open such a business...

The main difficulty in this matter, perhaps, is proper organization business. A businessman should resolve a number of issues:

• Decide on the location of the retail outlet;
• Purchase appropriate equipment;
• Register an individual entrepreneur, rent a retail space;
• Work out the product range;
• Find and employ sellers;
• Build a product logistics system (delivery of baked goods to the point of sale).

Let's look at each of these steps in more detail.

Choosing a location for selling fresh baked goods

Let's start with the location of the outlet. In general, selling baked goods is profitable where there are a lot of “hungry” people. It's a simple principle of this business. We need places with high traffic volumes, with the least number of competitors in the form of cafes, restaurants, pizzerias and fast food outlets. As a rule, fresh baked goods from a trolley are well bought where people need a quick snack: metro exits, bus and railway stations, college campuses, central city streets, office and shopping centers, recreation parks, embankments, city beaches, and so on. .

To accommodate commercial equipment (umbrella and trolley) you will need to rent 2-3m2. If land plot, where you plan to place a retail facility is in state (municipal) ownership, then to conclude a lease agreement you must contact the city (municipal) property management committee of your city or district. The application for the provision of a land plot must be accompanied by a certificate of registration of the individual entrepreneur (LLC) and a layout diagram shopping facility(in any form). After 1-2 months (in some cases, faster), after reviewing your application by the commission, it will be decided to conclude an agreement with you or not.

The lease agreement for a retail outlet selling baked goods will most likely be concluded for a period of no more than one year, that is, for one season. In this case, the bidding procedure (auction) is not carried out.

Renting a plot of land that is privately owned is, of course, easier.

What documents are needed to open

If you are just starting your “small” business, then the most suitable organizational form is common individual entrepreneurship. Registration of an individual entrepreneur with the tax office takes only 5 working days and requires a minimum package of documents, including an application individual, passport and state payment. duties in the amount of 800 rubles (2013). When filling out the application, you must indicate OKVED code 52.27.3 “Retail trade in other food products.”

Which tax system to choose for this business

After registering your activity, you will be asked to choose a taxation system. When trading baked goods, a special taxation regime is best suited - single tax on imputed income (UTII). The amount of tax under this regime largely depends on the size of the retail space, which will be only 2-3 m2 (from one retail outlet).

What equipment to choose for selling baked goods

After you have decided on the location of the retail outlet and registered the individual entrepreneur, you need to purchase commercial equipment. Its main list includes:

In addition to the basic equipment, you will need to purchase: a trash can, plastic bags, workwear for the seller. About 2-3 thousand rubles will be spent on these purposes.

The refrigerator and cart require an electrical connection to operate. To do this, you will need to enter into an agreement with the nearest store, catering outlet, or any other facility. The payment for electricity is about 1-2 thousand rubles per month. Electricity costs may also be included in the rental price (in the case of a private landlord).

We select personnel for the sale of fresh baked goods

To operate one retail outlet, it is necessary to employ at least 2 sellers. The sales hours are 2/2. Wages are set as salary + percentage of daily revenue in order to somehow motivate employees.

Finding an experienced seller in such a business is not easy. Based on the “prestige” of the job, your main personnel will be part-time students who want to earn extra money, as well as people of retirement and pre-retirement age. Hiring people from among close relatives is not always good decision(tested by the experience of many businessmen).

Working with suppliers

Next, you should resolve the issue of delivering baked goods to the retail outlet. How will we deliver the goods, ourselves, or by the supplier? If you do it on your own, you will need to purchase at least a spacious passenger car.

If there are several retail outlets, the income of your business will depend on the timely delivery of goods. In this case, it is important that the supplier of the goods is located as close as possible to the place of trade. It is better if it is a bakery located within your city.

How much can you earn selling baked goods?

When planning an assortment of baked goods, you should take into account the time of day: sales are best in the morning sweet pastries, in the afternoon - meat pies, and in the evening - pies with potatoes, eggs and cabbage. On rainy and hot weather baked goods sales are down. Therefore, in order to avoid damage to unsold baked goods, goods are delivered to the retail outlet in smaller quantities.

The assortment of baked goods includes 10-15 items. In favorable weather, in a good location, at least 300 pies are sold per day, in holidays- more than 600-700 pcs. One cart can handle an average of 200 units, and is loaded two to three times during the day. The markup on the product must be at least 50%, otherwise the business will not be so profitable.

Gross income from one well-located retail outlet can reach up to 100 thousand rubles per month or more. The following should be deducted from income:

• Salary of 2 sellers - 30 thousand rubles,
• Insurance contributions to the Pension Fund (30% of salary) - 10 thousand rubles,
• Rent - 5 thousand rubles,
• Electricity - 2 thousand rubles,
• Taxes (UTII) - 2 thousand rubles,
• Fuel and lubricants - 8 thousand rubles,
• Other expenses - 5 thousand rubles.

The total profit from one outlet is on average 38 thousand rubles.

Setting up a business selling fresh baked goods seems quite affordable. Low investments in business, simple registration of activities, a wide choice of locations for retail outlets - all this creates the illusion of easy money. However, here, as in any other business, there are difficulties that you cannot immediately see - control over the honesty of sellers, timely delivery of goods, safety of equipment from vandals, increased rental rates, pressure from competitors, and so on and so forth. Add to this the pronounced seasonality of the baked goods trade. Enthusiasm alone is probably not enough here...

Step-by-step plan for starting a bakery business

You need to approach the organization of this matter correctly. First of all, you need to take care of finding a place or outlet where baked goods will be sold. The size of the place should be chosen based on the number of products sold and the size of the business. After this you should buy necessary equipment and take care of selecting the assortment of baked goods that you plan to sell at your outlet. Next, you can proceed to registering a business and searching for sellers who will sell quality baked goods.

Selling hot baked goods can become quite profitable business, if you seriously work through organizational issues and acquire the necessary capital. The demand for pies, puff pastries and donuts remains strong high level practically all year round, the initial costs are recouped quickly, and permitting documents are issued relatively easily. An ideal option for both young businessmen and experienced entrepreneurs.

Start of the project

How to open a pie shop from scratch if you have never been involved in commercial activities in the catering industry before? First, decide on the type of future retail location and the method of production. The expected volume of investment and the level of profitability of your enterprise depend on this.

Choosing the type of establishment

You can sell pies in different ways. Some people organize a mini-cafe, while others are ready to start with a kiosk or a small showcase in shopping center. In the first case, the costs are higher, but the quality of service is higher. Regular customers, if you have chosen the right place, appear quite quickly. This means that your revenue growth will stabilize.

Opening a small retail outlet will require less time and effort. It will be more difficult to compete with larger establishments, but if things go well, you can quickly acquire new points of sale of hot baked goods. Such a network of kiosks or storefronts will bring its owner a good income, even if not all retail outlets can be located as efficiently as possible.

Supplier or in-house production?

You can bake the products yourself, or you can order them from suppliers. This will free you from the cost of purchasing equipment and paying a professional baker. But if for some reason the supplier is unable to fulfill your order, trading will have to be suspended. And the quality of such baked goods is not always at its best.

Business plan for your pie shop

How to open a pie shop without going broke? A business plan will help you. It must be compiled individually for each project. The calculations presented below are approximate and serve solely for comparison and familiarization with the nuances of the pie business.

Pie kiosk

A small mobile storefront, an experienced baker and a minimum of initial capital. Fast, simple and profitable.

Cost of premises

About 200,000 rubles. Here you should also add a fee for renting a retail space, the amount of which can be found out by contacting the local administration.

Equipment cost

Baking for such a kiosk will be made at home. It is assumed that the entrepreneur delegates this responsibility to two employees. They will use their own furnaces and tools, only raw materials are paid for.

For the kiosk you need to purchase a microwave oven, a kettle and/or a coffee machine if you plan to sell additional drinks, a refrigerator, etc. You also need to organize the delivery of finished products to the point of sale. To do this, the entrepreneur will need a car. A small used van will be enough. The estimated cost is 200,000 rubles.

Raw material cost

About 60,000 – 70,000 rubles will be spent on food and disposable tableware per month.

Employee salaries

To open pie business, you need to hire two bakers and two sellers. At the first stage, the functions of a loader, accountant, manager, etc. will be performed by the owner himself. Thus, to pay wages About 50,000 rubles are spent monthly.

Advertising

Investment volume

So, to open a kiosk you need:

• showcase and equipment – ​​400,000 rubles;
• advertising – 20,000 rubles.

Variable (monthly) costs:

• employee salary – 50,000 rubles;
• raw materials - 60,000 rubles.

Total: 530,000 rubles.

When should I expect profit?

In the first month, the cost of opening and maintaining a pie shop, as we established above, will be about 530,000 rubles. Annual costs – 1,740,000 rubles.

According to marketing research, the average number of customers at bakery sales points is 100 people per day, the average bill is 50 rubles. This means that you can earn about 150,000 rubles per month, and 1,800,000 rubles per year. Thus, all your investments will pay off in full within 1 year of operation. If you manage to reduce some expenses (for example, give up a car), then you can achieve payback already in 4–6 months.

Pirozhkova in a mini-cafe format

An establishment with 4–5 tables, where you can not only buy hot pastries, but also drink coffee in a relaxed atmosphere. Production of the pre-cooking cycle, i.e. pies are baked from frozen preparations.

Cost of premises

How to open such a pie shop? The business plan must include rental payments, so start by searching for real estate. You will need a room with an area of ​​approximately 35–40 m². The price is set by the owners, so the spread can be very large. But, on average, you will need about 50,000 rubles for rent. Plus repairs - 50,000 rubles.

Equipment cost

One of the main expense items. Basic equipment for a pie shop includes:

• chest freezer – 35,000 rubles;
• proofing cabinet – 30,000 rubles;
• convection oven – 115,000 rubles;
• thermal display – 20,000 rubles.

Additional equipment:

• bar module – 25,000 rubles;
• coffee machine – 15,000 rubles;
• professional microwave oven – 10,000 rubles;
• kettle – 3,000 rubles;
• chairs and tables – 10,000 rubles;
• refrigerator – 15,000 rubles;
• dishes – 15,000 rubles.

Raw material cost

About 60,000 rubles will be spent per month on raw materials (dough, fillings, etc.).

Employee salaries

To work in the cafe, you will have to hire two salespeople who would take turns replacing each other. Pie preparations can be ordered directly from large confectionery shops with a full production cycle. The cost of paying salary is about 40,000 rubles.

Advertising

At the first stage, 20,000 rubles will be enough (signboard, booklets, etc.).

Investment volume

One-time expenses:

• equipment – ​​293,000 rubles;
• renovation of the premises - 50,000 rubles;
• advertising – 20,000 rubles.

Monthly expenses:

• rent – ​​50,000 rubles;
• salary – 40,000 rubles;
• raw materials - 60,000 rubles.

Total: 513,000 rubles.

When should I expect profit?

Expenses in the first month are 513,000 rubles, annual expenses are 2,163,000 rubles. The daily sales volume of products from establishments of this type is about 12,000 rubles. It turns out that in a month a business owner can earn approximately 360,000 rubles, and in a year – 4,320,000 rubles. Full payback can be achieved in 6–8 months.

Legal side of the issue

Everything is more or less clear with business plans and expenses. It remains to deal with the documentation. How to open a pie shop, where to start with the design? And how to pay taxes?

Individual entrepreneur or LLC

The best organizational and legal form for a beginning entrepreneur is an individual entrepreneur. Unless, of course, you are going to open a business on your own, without the help of co-founding partners. Otherwise, you cannot do without registering a limited liability company.

It is easier for individual entrepreneurs to prepare tax reports and it is easier to maintain documentation. Yes, in case of bankruptcy they risk all their property. But it’s much easier to liquidate an individual entrepreneur than an LLC. In the end, if your business develops and grows rapidly, you can always re-register.

Which tax system should you choose?

There are several main systems for paying contributions to the state treasury: OSNO, simplified tax system, UTII and patent taxation. Each of them has its own characteristic features.

BASIC

General system. Includes property tax, personal income tax and VAT. The entrepreneur is obliged to conduct accounting, including a ledger of income and expenses. OSNO is installed “by default” for all businessmen, unless they chose another system during registration.

simplified tax system

Simplified taxation mechanism. Allows you to significantly ease the tax burden. An entrepreneur is exempt from paying property tax, VAT and personal income tax. An individual entrepreneur can write off part of the amount from insurance payments.

UTII

Tax on imputed income. Valid for all types of activities listed in paragraph No. 2 of Article 246.26 of the Tax Code of the Russian Federation. The amount depends on the basic income and current coefficients, federal and regional. OSNO is more profitable, but more troublesome than USN.

Patent system

Available only for individual entrepreneurs. Allows you to purchase for a certain amount the right to conduct commercial activities for a period of 1 month to 1 year. Exempts from filing declarations with the Federal Tax Service.

Practice shows that it is most convenient to work with the simplified tax system. Simplified system allows you to seriously save on tax payments and get rid of unnecessary paperwork. However, everyone is free to choose for themselves.

Registration and preparation of documents

1. To open a pie shop, you will first need to register as an individual entrepreneur. This can be done either independently or through the mediation of a professional lawyer.
2. The next step is to obtain permission from the administration (street trading) and draw up a lease agreement. We go to the trade department of the local authorities.
3. You can’t do without a certificate from the SES. Prepare equipment certificates, documents for raw materials and technological map production and sales and invite an inspector.
4. To obtain permission from the fire inspection service, you need to fill out an application and conduct an inspection. The examination is possible only in the presence of an employee appointed responsible for fire safety, or the immediate manager of the enterprise.

Do not try to circumvent the law and start selling baked goods without permits. This can lead to a serious fine and forced closure of the establishment.

Many women think that become a business lady is possible only with large initial capital, influential acquaintances and serious experience in entrepreneurial activity. However, this is not at all true. You can make money from anything: cooking, knitting, embroidery, etc. The home-based pies business is especially popular. This idea will always be relevant, since people of all ages willingly buy fresh baked goods.

Where to start?

So, where to start a “sweet” business selling pies? Most likely, if you are thinking about such an idea, then you are familiar with making sweets firsthand. However, even if you are sure that you are a professional in cooking, watching a couple of master classes or reading new recipes on the Internet will not hurt anyone. By the way, it should be noted that pies can be baked and fried. It’s up to you to choose what to do, but it’s best to experiment and see which product people will be more willing to buy.

If sales go fast enough, you can even purchase special apparatus for making baked goods. In addition, the fillings for pies can also be very diverse. The most popular are considered bakery products with cherries, apples, currants, meat, cabbage and potatoes. Make these products in the most large quantities. Of course, there is no need to remind you that all goods must be made from fresh products, look appetizing and be varied.

If you want to open your own production of making pies, then you will need a separate workshop, hired employees and registration of legal activities. The costs of such a business will be much higher, but the profit will be correspondingly several times higher.

You can meetfree courses on real estate and earnings. You will be able to findideas that will help you realize yourself in business.

Sales of products

Many women who decide to start a business making pies are interested in what documents are needed for such an activity. If you want to trade on the street, then at least you need register an individual entrepreneur for your peace of mind. In addition, the seller must have a medical record. It's another matter if you plan to rent premises for trade. In this case, you will still need to obtain permits from the SES and State Fire Inspectorate.

Every person in Russia has been accustomed to treating themselves to pies since childhood. But an adult rarely refuses the pleasure of snacking on pies in the middle of study or work. The demand for the product is always high, but there are also many strong competitors nearby. To understand how profitable the pies business is, you need to conduct an analysis and formulate a strategy. To help, we offer a business plan for a pie shop, an example of which we will give in this article.

Project Summary

We are considering opening a pie shop in a medium-sized city. The pie shop will have a small workshop for preparing pies and an area for selling them. It is important to create a current assortment of offers, find a chef who will prepare delicious pies, and place a stall in a gathering place target audience.

Our customers:

• Students.
• Taxi drivers.
• Employees of nearby institutions and organizations.

Main range:

• Fried pies with potatoes.
• Pies fried with cabbage.
• Pies fried with peas.
• Pies fried with rice, egg and herbs.
• Baked pies with berries.
• Baked pies with jam.

Risks

• Competitors who are located near the pie shop.
• Low quality pies.
• Decreased demand.

You can fight with competitors only with decent product quality, which can only be ensured by controlling the purchase of quality ingredients. In addition, it is necessary to analyze pricing policy for this product and set a fair price, focusing not on the high price, but on the number of pies sold.

To cope with the risk of unprofitable investments, it is necessary to draw up a business plan for a pie shop with calculations, where we can take into account all costs and calculate profitability and potential profit.

Registration

The production and sale of pies for profit must be registered in tax authorities. An entrepreneur who plans to open a pie shop must register with the local tax office. It will be enough for us to obtain an individual entrepreneur certificate. This will reduce tax costs and simplify the reporting system to the state by choosing the simplified tax system of 15%.

In addition, it is necessary to select the OKVED code 15.81, which makes it possible to produce flour products, and 52.62, thanks to which we can engage in retail trade at our kiosk.

You also need to get:

• Permission from the SES (obtaining a permit for the production and sale of products).
• Conclusion from Rospotrebnadzor.
• Permission from the fire department.
• Permission from city authorities to conduct business.

The following documents are required:

• Agreement for prevention, disinfection of premises and deratization.
• Agreement for the removal and disposal of waste.
• Regulatory documentation of a mini-bakery.

In addition, technical data sheets for each type of pie should be in the organization’s archives in case of compliance verification.

About 50 thousand rubles will need to be allocated to register an individual entrepreneur and obtain the necessary permits.

Selecting a room

Since our pie shop will be located in a rented kiosk with an area of ​​20 sq. m, we must budget for its payment, about 20 thousand rubles. And the same amount is needed to rent land in a place where our target audience gathers - in a large area of ​​the city near student buildings, bus stations and not far from office buildings. The premises must be brought into compliance with the requirements of the SES and Rospotrebnadzor.

In order not to have to change the place of trade or look for a new kiosk, it is necessary to draw up a long-term annual lease agreement for both land and premises with the landlords.

Assortment

To produce high-quality pies, it is necessary to purchase fresh ingredients, preferably at low price so that the cost of one pie is minimal. You can buy ingredients in a regular retail store, but it is more profitable to purchase products at wholesale stores, where the price for the same flour and oil will be much lower.

The main range and cost of pies:

The markup on pies will be 150%.

In addition, the assortment will include drinks:

Name	Purchase price
Tea	30
Coffee	30
Juice	30
Water	20

Search for equipment

Our kiosk will need equipment for making pies and serving trading activities. We can purchase used equipment, thereby reducing investments in the business and shortening the payback period. Estimates for equipment and materials in the table:

Name	Amount, rub.
Electric stove with oven	30 000
Table for preparing pies	7 000
Chairs for cook and seller	4 000
Kitchen utensils	5 000
Electric kettle	2 000
Microwave	5 000
Mini refrigerator	10 000
Sales desk	2 000
Napkins	1 000
Packaging containers	2 000
Flour, 50 kg	600
Filling ingredients	2 000
Vegetable oil, 5 l	2 000
Additional materials	20 000
Batteries, gas cylinders	20 000
Total	112 600

Staff

It is important that the pie shop employs an experienced chef who is familiar with the technology for preparing this type of pastry, because... you will have to cook quickly and efficiently. At first, you can fry and bake pies yourself by preparing semi-finished products in advance and simply frying them on the stove. But as soon as the flow of customers begins to grow, it is necessary to hire a baker and a seller. There is no need for more employees at the pie shop.

So, the cost estimate for employees starting from the 3rd month:

Worker	Salary
Cook	20 000
Salesman	20 000
Total	40 000

The owner of the pie shop can periodically replace the seller and cook, independently making reports to the tax office and dealing with organizational issues, including the purchase and delivery of raw materials, and kiosk branding.

Advertising and Marketing

To promote a pie shop and attract customers, you don’t need to spend a lot of money on advertising and marketing. The best tool There will be a good location for a stall with pies. At the very beginning of the launch, it is necessary to create a large, beautiful menu and brand the facade of the pirozhki so that it can be seen both up close and from afar. The advertising budget should be allocated in the amount of about 50 thousand rubles.

There is no need to make flyers or use other advertising every month. Best method attracting customers is word of mouth and a bright façade.

Expenses and income

Here we will summarize all the costs of this project, calculate the profitability and profitability of the business and draw a conclusion about how profitable baking pies is.

Start-up costs

It is planned to allocate 342,600 rubles to start the business.

Monthly expenses

Income

From the second month it is planned to establish a sales plan, because... In the first month, we formed the main assortment and are beginning to actively prepare semi-finished products and quickly serve customers.

Approximate sales plan in the table (price at cost + our 80% markup):

Name	Price	Quantity	Sum
Fried pies with potatoes	33	500	16 500
Fried pies with cabbage	33	300	9 900
Fried pies with peas	33	200	6 600
Pies fried with rice, egg and herbs	40	100	4 000
Meat pie (belyash)	80	500	40 000
Baked pies with berries	33	120	3 960
Baked pies with jam	33	120	3 960
Tea	30	300	9 000
Coffee	30	300	9 000
Juice	30	150	4 500
Water	20	150	3 000
Total			110 420

Taking into account the 80% markup, we expect a profit of 198,756 rubles. 99% of buyers take at least 2 pies in a set with a drink (tea, coffee, juice). In addition, many passersby simply buy some water.

Difference between income and expenses:

198 756 – 137 000 = 61 756.

We calculate the tax payment:

61,756 – 9,263 = 52,493 rubles per month.

Let's calculate the profitability:

(52,493/ 137,000) x 100 = 38.31%.

This profitability for the second month of operation of the pirozhkova can be considered successful. There are plans to increase the figure to 70% in 4-5 months by increasing the units of pies, whites and drinks sold.

Now we calculate the return on investment:

342,600 / 52,493 = 6.5 months. Accordingly, if sales remain at this level, the costs will pay off in six months; if they double, as we plan, the payback period will be significantly reduced.

In the end

Pirozhkova has its own prospects for development and growth in profit levels, subject to an increase in sales volumes. This will ensure the fast work of the cook and the service process of the seller, in addition, the level of sales depends on the price and quality of the pies, it should be acceptable, but at the same time the pies should be tasty.

As soon as the number of customers increases, sales increase, the pie shop has become popular among the local target audience, it is planned to open a similar retail and production point in another area of ​​the city, where there will also be demand for this product.