Business plan for the sale of meat at retail. How to open a butcher's shop: a guide for a beginner butcher. Financial section of the butcher shop idea

The business, which is associated with the sale of meat products, has always been quite an attractive event. If the marketing process is well organized, then meat retailing can bring solid income.

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Regardless of the pace of life and changing trends, food still remains in demand. And it is meat that occupies a leading position in the human diet, being a product that provides us with energy and health. Based on this, we can confidently talk about the stability of a business based on the sale of meat. Opening butcher shop in this case is one of the most successful solutions.

Business butcher in theory

The question of opening a butcher shop comes to mind for many entrepreneurs.

In this regard, experts advise starting the process with trading in secondary meat raw materials.

For the sale of sausages, dumplings or sausage products much less permits will be required than for the sale of meat.

The next step is to choose a showcase. The buyer must see the entire range of products. You also need a refrigerator to work properly. cash machine.

It is worth noting that the successful operation of the butcher's shop, first of all, will depend on consumer demand. Therefore, it is very important that the assortment of goods meets the needs of customers. The standard product list usually includes 30 positions.

Don't forget about quality and appearance meat products. Since it is these factors that will ensure worthy competition for the products of other companies.

The last stage is the selection of personnel who will be engaged in cutting meat and selling it. You may also need a loader who will transport the goods to the points of sale. Accounting is most often done by the entrepreneur himself.

Possible format

The most common container type of a butcher's shop - these are installed in the markets, near residential buildings. This is an undemanding and relatively inexpensive way of trading, but also one of the most inconvenient to use - the lack of elementary hygienic knots, poor ventilation and lack of space for storing products.

One of the formats of a butcher shop can be the purchase of an existing outlet(20 m²). A more serious approach will require the opening of a stationary store (50 m²).

This room can be divided into three sectors:

1. trade area;
2. workshop for the preparation of semi-finished products;
3. cutting zone.

The third sector can be placed together with the trading area, but in such a way that there is a dividing screen with a height of two meters.

Location

When choosing a room, first of all, you need to take into account the patency of the place. The flow of potential buyers is the main criterion in this matter.

It is optimal to open a meat department in a large shopping mall or a pavilion near a grocery supermarket.

Since the income of the enterprise will depend on the attendance of the store, you need to take care of the location with high traffic. It can also be sleeping areas of the city.

How to open a butcher shop from scratch?

The sale of meat involves the preparation of:

• veterinary certificates issued by Rospotrebnadzor and veterinary documentation for the store;
• permits for retail trade, which is issued based on the results of the inspection of carcasses by a veterinarian;
• documentation issued by the fire safety service;
• health books for all employees;
• book of complaints and suggestions.

Activity registration

Registration commercial activities begins in the bodies of the Federal Tax Service. The whole procedure will take no more than 5 days.

It is also worth noting that a license is not required to trade in meat products.

However, it may take about two months to obtain all other permits. The optimal form would be individual entrepreneurship or registration of a limited liability company. The main advantage of meat retailing is preferential taxation.

Room upgrade

One of the key factors of popularization is the external design of the butcher shop. Experts recommend putting thematic drawings on the windows, making a beautiful sign above the entrance and naming the store with a hint of the specifics of meat products.

In addition, if you plan to further expand the points of sale of meat products, then it is desirable to make the design of the store memorable.

It is not necessary to make expensive repairs, but it is necessary to create an acceptable environment. The room should be clean, bright and well lit. The buyer must see that the meat is stored in proper sanitary conditions.

In order to ensure satisfaction with product quality, the following measures can be taken:

• ensure the availability of its own mini-laboratory for quality control;
• organize work with consumer claims;
• start a book of reviews regarding meat products;
• encourage staff to adhere to the rules of occupational health;
• subject suppliers to audits;
• inform customers about the work done.

Employees

If there is one meat pavilion, two sellers working in shifts are enough. Bookkeeping may be handled by the shop owner, while unloading may be the responsibility of the supplier or loader.

To open a butcher shop from scratch, you need to replenish the staff with a butcher and a cook who will prepare beautiful semi-finished products.

The volume of products sold will depend on the work of the butcher. Meat pieces, first of all, should be appetizing in appearance. As for sellers, their duties include good knowledge product. All personnel must have medical books.

Search for suppliers and purchase

On the eve of the opening of the meat department, you need to find reliable suppliers of fresh meat. An excellent option would be to conclude agreements with farms which are not very far from the outlet.

The mandatory terms of the agreement include:

• fixed purchase price of goods;
• weight and age categories of products;
• documents that confirm the health of the animal;
• number of carcasses.

When purchasing several carcasses, shrinkage of the goods must be taken into account, which leads to a loss of 2% of the weight of the total volume.

Therefore, you should not buy tons at once, losses can be significant. Better often, but always fresh.

Watch a video about opening a butcher shop: a professional shares experience

Range

As previously mentioned, a standard product list usually includes 30 headings. It is unprofitable to increase the assortment of the meat pavilion, especially when the store is just developing. It is more important for buyers that the products are fresh, and the “zest” of the products will make the meat department popular.

For example, you can supplement the product range with the presence of turkey meat or rabbit meat - they will be happy to dismantle those who are passionate about the idea of ​​rational nutrition.

For an average purchase of meat, you need from 30 to 75 thousand rubles.

The range of meat department may include:

• pork, beef, lamb;
• semi-finished products;
• offal kits;
• packaged meat;
• animal fats.

Sample business plan

Own business begins with the choice of good equipment. Then you need to decide on meat products. In the process of developing a shop, it is possible to resolve issues related to the cost of cutting carcasses and finding experienced sellers.

Equipment for a stationary store includes:

• weight equipment;
• electric meat grinder;
• a cold store with an area of ​​about 4 m²;
• refrigerated showcase for portioned meat;
• freezer for semi-finished products;
• packaging material for meat products;
• dishes for storing semi-finished products;
• equipment for product packaging;
• overalls for personnel;
• thermometers for refrigerating chambers;
• cutting deck and axes;
• a set of knives;
• shovels for minced meat;
• cutting boards;
• baking sheets, trays for products;
• steel hooks for hanging whole carcasses;
• calculator;
• hot water supply or boiler for heating water;
• sanitary inventory.

Initial Costs

In the case of purchasing equipment for a stationary store, its cost will be about 300 thousand rubles. without taking into account the cost or rent of the premises. In addition, depending on the area of ​​​​the room, about 200 thousand rubles may be needed for the primary purchase of meat. It will take additionally to issue permits 5 thousand rubles Whereas the purchase of a separate outlet can cost an entrepreneur from 60 to 80 thousand rubles.

On average, from 500 thousand to 800 thousand rubles should be set aside to open a butcher shop.

fixed costs

Costs for the monthly maintenance of a butcher shop (50 m²):

• Rent - 20 thousand rubles;
• Security - 8 thousand rubles;
• Staff salary - 60 thousand rubles;
• Electricity - 5 thousand rubles;
• Purchase of products - 75 thousand rubles;
• Taxation.

Monthly expenses will amount to about 168 thousand rubles.

Costs for the monthly maintenance of a meat outlet (20 m²):

• Rent - 8 thousand rubles;
• Security - 3 thousand rubles;
• Staff salary - 24 thousand rubles;
• Electricity - 2 thousand rubles;
• Purchase of products - 30 thousand rubles;
• Taxation.

Monthly expenses will amount to about 67 thousand rubles. Taxation is calculated separately.

Profitability

The daily profit from the sale of meat products will be from 6,000 to 15,000 rubles. The amount of profit will be proportional to the number of outlets or the area of ​​the store.

The payback of the outlet is usually within a year. But large butcher shops with large opening costs and a large staff of employees can increase this period.

Important details of the case

Tips for successful trading:

• The meat sold must be fresh.
• Semi-finished products are made exclusively in front of customers.
• Availability a wide range meat products.
• Proper lighting.

An important point: the main thing is to adhere to sanitary and fire regulations, as well as require veterinary certificates from suppliers in order to avoid serious fines.

The customers of your butcher shop will be grateful and will certainly come back to buy more than once if you offer them something interesting. For example, post periodic simple meat recipes. You can place in a conspicuous place the "planogram" of the carcass of the animal.

Underwater rocks

The market for meat products is subject to seasonal fluctuations, so in the summer there is a drop in sales. But, since this is a picnic period, you can add more semi-finished products to the assortment of goods that are good to cook on the grill.

Butcher shop customers are people of all ages, social strata and wealth.

Both for an expensive product, and for a cheap one, there is a buyer. Therefore, it is better that the store has a wide range of prices, then customers will reach out.

layout

Display is of particular importance in retail, especially when it comes to self-service.

As a rule, three main options for stacking goods are used in trade:

• in bulk;
• stacked;
• piles.

However, the most commonly used combined method, which combines horizontal and vertical methods of laying products. This combination allows more productive use of equipment space.

See the most optimal and successful options for laying out meat products:

Marketing

To be stable sales, the butcher's shop needs to be advertised. It is more practical to do it directly at the point of sale. The outside of the butcher shop includes a good sign. Near the store, you can set up a tripod and hang a pointer, and post leaflets on neighboring houses. The local newspaper is suitable for placing advertisements.

Small wholesale sales can be established with restaurants and cafes that practice preparing business lunches. Online advertising can help in this direction.

Current ways to inform about product quality:

• Distribution of advertising tracts near the entrance to the butcher shop.
• Issue of a newspaper that includes a description of the product line, other useful information About Store.
• Training of employees of the department in the skills to provide polite advice to customers on issues related to product quality.
• Creation of information stands at the point of sale.
• Placement in the meat department of information about the availability of the laboratory.
• Providing buyers with access to information about the quality control system.

• 1 Opening a butcher shop - pros and cons
• 2 How to open a butcher shop from scratch?
  • 2.1 Business registration
  • 2.2 Finding a room
  • 2.3 Selection of suppliers
  • 2.4 Procurement of equipment
  • 2.5 Engagement of personnel
• 3 How to attract buyers?
• 4 Meat Selling Business Plan
  • 4.1 Costs
  • 4.2 Income
• 5 Where to find money for business development?
• 6 Tips for Entrepreneurs on Running a Meat Business

How to open a butcher shop from scratch? How much initial investment will be required for a successful start? How long does it take to start making a profit from running a meat business? Often these questions are of concern to start-up entrepreneurs who decide to start selling meat products and turn this type of activity into a source of constant profit.

Food products, including meat and various delicacies, will always be in great consumer demand. For this reason, the businessman will always remain in the black. It must be understood that the presence start-up capital, beautiful design of the trading floor and a bright sign are not the main criteria for success. Much more important is a deep understanding of the specifics of working with meat products, the correct location of the trading place and quality service buyers.

What is the article about:

Opening a butcher shop - pros and cons

Much has been said about the prospects and opportunities of the food business - it is easy to guess that if a person depends on food, he will always buy high-quality and tasty food. In turn, this fact cannot be ignored by many entrepreneurs who want to earn money in this field.

Owning a butcher shop can become a profitable business if a businessman manages to properly organize his work and understand the needs of customers. Since this direction does not require the acquisition of expensive licenses, it is quite easy to enter the market and achieve some success. The business of selling meat has a number of undeniable advantages, which include:

• high daily demand for products;
• relatively small amount of initial investment;
• simple and fast sales of products;
• the ability to regulate the sales process depending on the market situation;
• replacement of the assortment in accordance with consumer demand;
• large selection of suppliers.

Novice businessmen should know that not so long ago on Russian market dominated by imported meat products. To date, the situation has changed dramatically, and domestic manufacturers delight buyers with quality goods. Entrepreneurs from this trend only in the black. It is also worth considering that the meat of domestic producers is delivered to retail outlets much faster than imported competitors, so the store will always have a large number of regular customers.

But as in any kind of entrepreneurial activity, there are some difficulties and pitfalls in the meat business. Since the products require special storage conditions, high sanitary requirements are imposed on the premises of the outlet. In addition, it is quite difficult to recruit staff for the store, because the sale of meat requires not just sellers, but specialists who understand all the intricacies of this type of activity.

The significant disadvantages of the meat business include a short shelf life of products. For this reason, it is extremely important to learn how to determine the exact amount of non-waste stock at the initial stages of the operation of an enterprise. Very often, novice entrepreneurs are faced with the problem of a large number of remnants of unsold products that have to be disposed of. And this leads to lower profits.

Also, the presence of quite a lot of competition should be attributed to the disadvantages of doing business selling meat. Therefore, you should organize an enterprise away from establishments such as grocery discounters, supermarkets, etc.

How to open a butcher shop from scratch?

Consider the main stages of opening a butcher shop.

Business registration

To open a butcher shop from scratch, you need to register a business activity. To do this, you can choose the legal form in the form individual entrepreneurship(IP) or limited liability companies (LLC).

During registration, it is mandatory to indicate OKVED codes, according to which the activity will be recorded. Entrepreneurs can choose code 52.22 "Retail trade in meat and poultry, as well as products and canned food from them." It is suitable if you plan to trade meat in the market, in a store or shop without selling offal and semi-finished products.

You can also select codes 52.22.1 "Retail sale of meat, poultry, offal" or 52.22.2 "Retail sale of poultry and meat products". Please note that the work of the butcher shop involves a constant change and increase in the range of products. For this reason, it is important to consider which OKVED code will be the most optimal.

Each retail trade enterprise (shop, shop), according to the Russian Tax Code, can use the preferential taxation system. For example, if you choose a simplified system, you will need to pay from 6 to 15% income tax.

After the enterprise is formalized and the premises for trading activities are ready, it is necessary to invite representatives of Rospotrebnadzor. They will check the areas for compliance sanitary requirements and norms, after which the entrepreneur will receive a special document allowing to produce semi-finished meat products at their point of sale.

According to SES requirements an enterprise specializing in the manufacture and sale of meat and offal is obliged to provide health books for all employees who will be enrolled in the state. For this reason, these documents should be prepared in advance.

Important: meat is a specific food product, for the sale of which it is mandatory to obtain a special permit from the veterinary service (it is issued by a veterinarian after each inspection of meat carcasses). This procedure is not cheap, so it is necessary to find suppliers who will provide references and quality certificates for products with each delivery of goods.

You will have to obtain permits from the authorities local government for the opening of a retail outlet, as well as in Rospozhnadzor. It should be noted that there must be a corner of the buyer in the room. To do this, you need to make a special stand, place documents on it (provided by law for retail stores) and be sure to attach a book of complaints and suggestions.

Room search

Before you start looking for premises, an entrepreneur must decide on the format of doing business. If there is not enough investment to start, you can start by creating a trading shop. It is a small department, which is located in a large grocery store under the terms of the lease.

As for the butcher shop, to open it you need to rent (or buy) a separate independent room. It is very important to choose the right location for your outlet. Most successful entrepreneurs locate stores in grocery markets.

If you plan to open a small outlet, then you can find a place in a large residential area. As practice shows, residents willingly buy meat products. It is important that the premises for the store have:

• working ventilation system;
• water supply and sewerage;
• a separate area for storing meat products;
• staff rooms and bathrooms;
• good electrical wiring and lighting system.

The store should organize a trading area, production areas for cutting meat, preparing offal and semi-finished products, as well as a small workshop in which cutting and deboning of imported carcasses will be carried out. The premises should be looked for spacious, so that between the listed zones it is possible to install partitions with a height of at least 2 m.

The area of ​​the future store should be more than 20 m², which will allow placing commercial and industrial equipment. Near the butcher shop, a site for food waste and garbage should be organized, which should be located more than 25 meters from the place of direct sale of food.

Supplier selection

It may seem that there is no problem with the choice of suppliers, since there are a lot of farmers and large wholesalers who want to cooperate with butchers. In fact, there are a large number of problems with the purchase of meat for your enterprise. These should include:

• the work of the majority of peasant farms only with established distribution channels;
• the high cost of transporting meat products;
• a significant difference in the selling price of different suppliers;
• purchase of raw materials in the form of whole carcasses.

As practice shows, the vast majority of farmers prefer to sell their products to large buyers. This is easily explained by the fact that delivery to small shops takes a lot of time and financial costs.

Nevertheless, buying meat directly from producers is the most profitable, because an entrepreneur can get very low price on raw materials. You should also pay attention to entrepreneurs who are breeding guinea fowl at home, raising chickens and geese. In addition to the popular pork, beef and lamb, these products are sold very well in butcher shops, so this fact must be taken into account. For example, a well-promoted store can sell at least 1 pork carcass and about 15-20 poultry carcasses per day.

When choosing suppliers, it is mandatory to monitor selling prices for various categories products (whole carcasses of meat animals, poultry, offal). Quite often, the difference in price among sellers reaches about 30 rubles per 1 kg. It is easy to calculate your losses if you make a mistake in choosing a partner who will provide the store with products.

Today, the issue of transporting meat products to retail outlets is quite acute. It is clear that if a large manufacturer is involved in the delivery, he provides the required temperature regime (carries the meat chilled). However, it should be borne in mind that such services, as well as rising fuel prices, significantly increase costs.

The issue with the delivery of meat can be solved independently, which will require a roomy truck, which, if desired, can be converted into a thermal booth. Please note that meat for the outlet is delivered by manufacturers almost always in the form of whole carcasses. For this reason, it is necessary to organize a place where they will be received and cut. As we have already said, in order to significantly save money, you should make sure that the products arrive at the store already with permission from the veterinary service and quality certificates.

Purchase of equipment

How to properly equip a trading floor, work areas and how much money will be required for this? Perhaps this is one of the most important questions that every entrepreneur needs to solve. This is because the purchase of butcher shop equipment makes up the majority of the initial investment. So, for the operation of the enterprise you will need:

• refrigerator - 100 thousand rubles;
• showcase for cooling portioned meat - 50 thousand rubles;
• cash register - 10 thousand rubles;
• chest freezer - 25 thousand rubles;
• electronic scales - 5 thousand rubles;
• industrial meat grinder - 20 thousand rubles.

It is also necessary to purchase equipment for chopping and butchering meat carcasses. It should include:

• cutting deck - 5 thousand rubles;
• axes and hooks for hanging carcasses - 7 thousand rubles;
• dishes, spatulas, forks, trays, cutting boards - 10 rubles;
• sink out of stainless steel- 8 thousand rubles;
• boiler - 12 thousand rubles.

The total investment in equipment for a store selling meat products is approximately 252 thousand rubles.

As the enterprise grows, it is possible to additionally organize the production of its own semi-finished meat products (for example, dumplings, cutlets). This will significantly increase earnings and attract a considerable number of regular customers. You can buy an inexpensive device for making dumplings, produce them and offer them along with the main products. To significantly reduce the cost of purchasing equipment (the same applies to vending machines, other equipment), you should pay attention to products from Chinese manufacturers, which are of good quality and fairly long warranty periods.

When buying equipment, it is recommended to pay attention to several important nuances. Refrigerated cabinets built into the showcase will save space and investment. It is advisable to purchase showcases with spherical glass for the store, which provides best review goods. It is also necessary to choose models with red illumination, which will make meat products more attractive.

It is also worth taking care that the racks on which the products will be located are made of stainless steel and do not have paintwork. This contributes to the most effective sanitization. Do not neglect the purchase of an air conditioner and a quality hood that will remove the smell of meat and make the air fresh inside the store.

Personnel attraction

Personnel in the meat business play a paramount role. The entrepreneur will have to work hard to invite qualified specialists to his staff, because the success of the enterprise will depend on their skills.

It is necessary to find a professional carcass cutter who is well versed in the anatomical features and can do it correctly. It will also require sellers who understand meat products and who can communicate tactfully with consumers.

The seller of the meat counter must know the assortment of the store well, as well as be able to tell customers what dishes can be prepared from one or another meat product. This skill is highly valued, because the level after-sales service depends on the total revenue of the outlet.

The state must have:

• shop assistant - 2 people for shift work;
• accountant - 1 person;
• cleaning woman? 1 person;
• loader-driver - 1 person;
• meat cutter - 1 person.

With such a staff, wage costs will amount to about 120 thousand rubles a month. To minimize the expenditure side, the entrepreneur himself can deal with accounting or outsource this work.

How to attract buyers?

To ensure a large number of sales, an entrepreneur needs to attract a considerable number of buyers to his outlet (especially for regular customers). A well-designed butcher shop advertisement is indispensable.

First of all, you should take care of the outdoor sign and the exterior design of the outlet so that the store attracts the attention of people. If a trading place located in a supermarket or market, you can inform visitors with the help of announcements on the radio.

Near the store you need to hang a stretch advertising banner that will attract the attention of customers. You should also advertise in the media and various printed editions, which will allow you to quickly unwind and ensure sales. A good effect is the distribution of flyers and advertising booklets, so you can contact advertising company who organizes this event.

When creating a sign and designing a store, it should be ensured that images of farm animals (pigs, cows), as well as parts of their bodies (tenderloin, ham, shank) appear on it without fail. For holding advertising campaign monthly you will have to spend about 15-20 thousand rubles.

Business plan for selling meat

Consider a sample financial plan.

Expenses

Before opening a business, you should draw up a business plan for the sale of meat, which will allow you to find out the amount of initial investment, monthly costs, as well as possible profit. One-time investments will be:

• rent and repair of the store - 120 thousand rubles;
• business registration - 8 thousand rubles;
• purchase of equipment - 252 thousand rubles;
• advertising campaign and production of a sign - 40 thousand rubles;
• purchase of the first batch of meat products - 50 thousand rubles;
• expendable materials- 15 thousand rubles;
• truck (used) - 580 thousand rubles.

The total investment amount, taking into account the purchase of a truck, is 1,055,000 rubles. If you subtract the purchase of a car from the investment, you can save a lot at the start when opening a store. However, you need to understand that fixed transportation costs when ordering delivery will be very high, and in a year this amount will exceed the cost of a new truck.

There are also monthly expenses:

• rent - 20 thousand rubles;
• remuneration of employees - 120 thousand rubles;
• advertising - 20 thousand rubles;
• accounting costs - 8 thousand rubles;
• expenditure part - 15 thousand rubles.

To the monthly mandatory expenses should also be added the payment of taxes and total cost product purchases. This should also include communal payments(about 7 thousand rubles).

Income

Predicting income, especially in the first months of a butcher shop, is quite difficult. As practice shows, after 3-4 months you can count on daily revenues of up to 40 thousand rubles.

If we assume that the store is open seven days a week, then the profit will be 1.2 million rubles per month. Typically, butcher shops operate with a 25% markup. This means that the income is 300 thousand rubles. Subtract your monthly expenses from this amount. It turns out that the net income of the enterprise is about 100 thousand rubles. This means that the investment in such business management will pay off before a year of work.

Where to find money for business development?

As you may have guessed, opening a butcher shop will require some investment. Consider a few real examples, which will allow you to answer the question of where to get money for a business:

1. Search for investors. If there is not enough money to open own enterprise, it is worth thinking about finding a companion. Of course, a person may agree to invest in an enterprise if he can be convinced of the profitability of the business. This option is well suited for opening a butcher shop, which does not require large investments and risks. As for sponsors, people who have a lot of money prefer to invest it mainly in securities, construction or various industries. You can try to convince the investor that, for example, when opening a butcher shop, his company will be mentioned in every possible way (this is a kind of publicity stunt).
2. Receiving financial assistance from the state. According to this model, it is quite possible to receive money for the development of your enterprise. To implement it, a person must be officially unemployed, as well as register with the state employment service. It is necessary to draw up a competent business plan for opening your own enterprise and submit it for consideration to the employees of the Central Health Center.
3. Credit funds. Many novice entrepreneurs resort to this method, but you should be aware of the possible risks. In addition, without proper experience in the meat business, the likelihood of a failure of the enterprise (and hence problems with the return of borrowed funds) is quite high.

Recommendations for entrepreneurs on running a meat business

The sale of meat products has certain specifics, without the knowledge of which it will be very difficult for a novice entrepreneur to succeed. You can hire smart sellers, attract a sufficient number of buyers, but at the same time work at a loss.

This is easily explained by the fact that the carcass can be butchered by a low-skilled butcher who allows typical mistakes, and also does not respect the proportions of fat and bones. Such unforgivable damage to products will lead to the fact that the real value of each cut piece will decrease. As practice shows, due to unprofessional cutting, up to 30 kg is lost from each carcass (it will not be difficult to calculate monthly losses). In order not to lose his hard-earned money, an entrepreneur needs to find a high-class butcher.

When opening a butcher shop, you should remember that there are competitors who are already making money selling similar products. Therefore, it is extremely important at the start, as well as in the process of work, to monitor the level of prices for meat and semi-finished products, which will allow you to quickly respond to the situation and retain customers.

Please note that sales volume is highly dependent on seasonal changes the cost of meat products. During the year, prices for it can change several times, which affects profits. You need to know that meat is bought very poorly in summer, since many people prefer lighter food during this period. For this reason, you need to prepare in advance for the upcoming unprofitable season. To do this, it is recommended to offer customers blanks of barbecue kits, periodically hold promotions and offer discounts.

No matter how sad it may sound, theft is rampant in the meat business, and you need to be prepared for this. If employees work for their own pocket, the company will not receive full profit. Solving this problem is quite simple, for which you need to install a video surveillance system in the trading floor and politely warn the staff about the responsibility.

Approximate data:

• Monthly income - 1,500,000 rubles.
• Net profit - 85,850 rubles.
• Initial costs - 869,800 rubles.
• Payback - from 11 months.

This business plan, like all others in the section, contains calculations of average prices, which may differ in your case. Therefore, we recommend that you make calculations for your business individually.

In this article, we will make detailed business plan meat shop with cost and income calculations.

Service description

In this business plan, the concept of a small butcher shop is considered, which will sell fresh and chilled meat, semi-finished products, packaged portions, and various sets of offal. The possibility of working with orders of goods with subsequent home delivery will also be highlighted. We will start with an analysis of the meat market and possible competitors.

Market analysis

The butcher shop is perfect for business start-ups. There are several reasons here:

1. easy and smooth entry into the business and exit from it in case of failure;
2. you can get by with a small investment;
3. meat is an everyday commodity, so it will be somewhat easier to regulate your sales and sell products;
4. lack of strict requirements (no need to obtain a license, certificates are issued by product suppliers);
5. the ability to change the assortment depending on consumer demand.

Of course, before talking about the benefits, you need to understand whether such an enterprise is profitable, will it bring income? Everything will depend, first of all, on the entrepreneur himself. Almost any business can be successful if managed properly.

Meat is a commodity of daily demand. People constantly consume this product, and, therefore, need it. Even in difficult crisis situation Few give up meat.

As a result of recent events, the crisis does not affect butcher shops as sharply as other segments. A plus is the imposition of sanctions on certain types of products, including meat. This prompted domestic producers to increase the scale of production. And the buyers themselves today prefer to buy meat and semi-finished products of Russian production.

Looking at the chart below, you can replace a few very important trends:

If we consider the most popular types of meat separately, then we can also talk about positive dynamics. Here are the results to date for the period from 2013 to 2015:

If you look at the diagram below, you can see that these 3 types of meat today account for more than 95% of meat consumption in Russia. The first place is occupied by poultry meat (40.1%), the second is pork (32%), and the third is beef (25.7%). Much of the lower demand for beef is due to the higher cost.

It should be noted that in the segment of this market, it is necessary to set the price based on consumer demand. People are willing to pay well for quality products, but are not willing to pay dearly. Do not set a high markup. Its average level in the meat business is 30%. Anything above that can scare the customer away and force them to look elsewhere.

Before opening your own store, it is also very important to study the market structure of a particular city. The situation is different in different federal districts. For example, with regard to the production of sausages, more than 50% falls on the Central and North-Western districts. The lowest indicator in the North Caucasian federal district, it accounts for less than 1%. This may indicate the following facts:

• Demand is higher in those regions where the level of production is high.
• The cost is higher where own production practically none, because the products have to be brought from other regions.

It's no secret that people in the Caucasus prefer shish kebabs and lamb. Of course, the consumption of sausage there is small, so selling it in large quantities will not bring success to the entrepreneur.

So you need to consider each type of product in order to decide what to sell in your store especially actively, and what to move to the background.

Here you can make adjustments in the course of developing your own store. Often, consumers themselves tell the entrepreneur what to add and what is better to remove from the counter.

We will sell the following types of products in our store:

• chilled poultry, pork, beef (you can add something else depending on the region, maybe it will be lamb, horse meat, rabbit or something else, no less exotic);
• various sets of by-products;
• packaged portioned pieces;
• various semi-finished products (it can be cutlets, dumplings, shish kebab, minced meat and much more).

Having dealt with the assortment, you can think about competitors. You can do this in parallel with the definition of products sold in the store. You can work with competitors based on the following strategies:

• perceiving them as competitors;
• regarding them as partners.

The last option allows you to strengthen the positions of both sellers. Firstly, the volume of consumer demand is very large, it will still not be possible to cover it alone. Secondly, each of the sellers may have their own strengths and weak sides. So, they can willingly buy meat from one, and minced meat from another. It was this strategy that Alexander Kerimov (owner of a chain of meat shops, working on the Russian market for more than 5 years), opening his own butcher shop.

If we talk about the preferences of buyers, then most often they visit super- and hypermarkets to buy meat. They account for 40% and 26%, respectively. Food markets are preferred by 1/5 of the country's population. The share of manufacturing stores accounts for about 13%. To many, this may seem like a small deal. But a small shop cannot provide even a tenth of a percent of the demand for meat in the city. Therefore, they have plenty of opportunities.

When choosing a room, you need to take into account the location of other outlets specializing in meat. You do not need to locate your store near super- and hypermarkets. It is better if it is a district outlet, which local residents can later trust. Thus, loyalty to the products of a particular store will be additionally developed, which will positively affect the profit of the organization.

Compose portrait potential buyer in this case, it is not necessary, because all segments of the population (including the class with incomes above the average), people of different ages and sexes will become consumers.

SWOT analysis

Of particular importance are external and internal factors that affect or can affect business performance.

External factors are factors that cannot be influenced. For the butcher shop they are as follows:

1. Capabilities

• revision pricing policy during the operation of the store.
• Fast customer service, especially in the evening, will ensure an excellent flow of customers to the store.
• The high range will be competitive advantage. This is due to the lack of competitors in this market segment.
• The ability to switch to a 24-hour work format, in the absence of convenience stores nearby.

1. Threats

• Dumping center from the side of large stores. Of particular danger are federal discounters like Pyaterochka, Magnit, and Diski.
• More scarce assortment unlike large stores.

Internal factors are those that can be influenced by the entrepreneur, if necessary. If we talk about a butcher shop, then internal factors include:

1. Strengths

• The average level of competition for stores of the same format.
• High car and pedestrian traffic.
• Excellent shop visibility.
• Being close to shops and institutions with related offers (grocery store, for example).
• High population density in a given area.
• High level of well-being of the population in a particular part of the city.

1. Weak sides

• High competition from urban super- and hypermarkets.
• Lack of parking, convenient access roads.
• Low traffic in the daytime, the absence of significant buildings nearby that could provide an additional flow of customers.
• Shop unknown.
• Lack of work experience.

Opportunity Assessment

Assessing the capabilities of the store, you need to understand that this is a seasonal product. The lowest level of demand is observed in the hot season. Is it possible to fight this? Yes, you can. This should be done in two ways:

• Look for wholesalers who would buy products in the store. It can be restaurants, small summer cafes and verandas.
• Change range. In the hot season, people prefer to relax in nature, fry shish kebabs. Consequently, for the preparation of preparations for shish kebab, its pickling, it is necessary to shift the main level of demand. At the same time, sales in other categories of goods will be significantly lower, and the overall level of revenue will be almost at the same level.

As for suppliers, it is better to work either with large factories, or with those farmers who can provide a veterinary certificate for the products sold. At the same time, in our case, the butcher working in the store will be engaged in cutting, he will chop the meat, sort it into portions. It is very important to find an experienced worker who knows how to cut the carcass so as to sell the resulting pieces for the highest price. Much will depend on the work of this employee.

The seller will sell the products. There will be two in total. They will work in shifts - 2 through two. The store will be open seven days a week according to the following schedule:

Total: 84 hours per week, 360 hours per month.

The butcher will work according to his schedule. He will arrive at the store at 8:00, and leave at 14:00. Total: 42 hours a week.

You will also need a driver-loader to bring products from suppliers and unload them. He will do this in the morning, and leave work as it is completed. You can also consider another option, when the supplier himself will supply the goods, and the butcher will unload them.

Bookkeeping will be carried out by a third-party organization (outsourcing), cleaning in the store will be carried out by a cleaner working part-time. Sunday will be her day off, when the cleaning of the premises will be done by the rest of the staff (butcher in his premises, sellers in his territory).

If subsequently the store will also sell meat in bulk, then the driver will also be involved in its delivery.

Organizational and legal aspects

1. Organizational and legal form or. When registering, you will need to indicate the activity codes for OKVED. For this store it will be:

• 52.22 - Retail sale of meat, poultry meat, products and canned meat and poultry meat;
• 52.22.1 - Retail sale of meat and poultry meat, including by-products;
• 52.22.2 - Retail sale of meat and poultry products.

If in the future it is planned to expand the range, then it is better to think about including the sale of these products in the list of activity codes in advance.

2. Retail trade in accordance with the Tax Code of the Russian Federation makes it possible to use preferential taxation systems. In this case, the entrepreneur can choose:

• "Income" 6%;
• "Income minus expenses" 6-15% (the rate is determined depending on the region);
• UTII;
• shape.

1. To work, you will need a certificate from the veterinary services, which is issued by Rospotrebnadzor. To compile it, an act of inspection of the veterinary shop will be preliminarily made.
2. All employees, including the driver, must have a health book. Employees must pass the necessary examinations on time.
3. Permit for retail trade, which is issued by the veterinary service (doctor) after examination of the carcasses. To avoid such a need, it is better to look for suppliers with a ready-made veterinary certificate and certificate.
4. Be sure to have a book of complaints and suggestions in the store. You should arrange a consumer corner by placing in it the texts of various documents that must be in the store by law.
5. Fire department permit.
6. Permits for the store itself from the veterinary service.
7. It is worth familiarizing yourself with the document “Requirements for Meat Industry Enterprises”.
8. If you accept payments from buyers bank cards, then you need .
9. You can keep accounting in.

Marketing plan

It is very important to properly promote your own store. To do this, it makes sense to use the following types of advertising:

• Local advertising in the form of posting leaflets at the entrances, in elevators.
• Placement in local newspapers.
• The store must have a sign. Nearby you need to place the appropriate signs, pillars, stretch marks over the road.
• You can use advertising on the Internet, but it is not advisable to spend a large amount of money on this.
• Communication with clients on thematic forums. This method of advertising is especially relevant when looking for wholesale buyers.

And yet, word of mouth will be the main tool. This requires that the buyer likes the product, atmosphere and service in the store. Getting referrals from your customers is not easy. But to do this is real, you just need to treat your own business with trepidation.

Calculation of projected income

Every day a small store is able to sell about 250 kilograms of various meats, bones, and bacon. The approximate revenue in this case is 50,000 rubles. At the same time, the cost of production is about 38,500 rubles (the mark-up, as mentioned above, is about 30%).

Monthly revenue will be 1,500,000 rubles, and the cost of production - 1,154,000 rubles.

Production plan

To organize your own store, you need a room. Many people think that for the "face" of the outlet, it must be large. In fact, everything is not so at all. It is important that the store is neat and tidy, and size does not really matter. Inside you will have to place:

• trading area;
• area for the preparation of semi-finished products and cutting products;
• area for carcass cutting and deboning.

For the first time, the last two rooms can be combined, especially since the butcher will deal with both.

It is very important that the place has high traffic. The presence of serious competitors nearby is undesirable.

It is better to look for a premise where repairs have already been made in order to minimize the cost of decorating the store.

One of the major cost items will be the purchase of equipment. It is not necessary to buy everything at once, something can be rented or bought used. As you make a profit, you can buy more necessary equipment. So, for work you will need:

• cooling chamber;
• refrigerated showcase;
• freezer;
• trays;
• scales (conventional and industrial);
• block;
• ax (1-2);
• a set of knives;
• Packaging equipment;
• thermometers;
• meat grinder.

For the first time, you need to purchase consumables (price tags, bowls for finished products, packaging).

The inventory will be small, as the products spoil rather quickly.

Concerning wages(including tax and insurance premiums):

• seller - 29,000 rubles;
• butcher - 32,000 rubles;
• loader driver - 31,000 rubles;
• cleaner - 15,000 rubles.

organizational plan

You can do without a car and order delivery, but it is better to have your own car, as practice shows.

Financial plan

• Profit before tax: 1,500,000 - 1,399,000 = 101,000 rubles.
• Tax (we will calculate the simplified tax system for the difference between income and expenses): 101,000 * 0.15 \u003d 15,150 rubles.
• Net profit: 101,000 - 15,150 \u003d 85,850 rubles.
• Profitability: 85,850/1,500,000*100% = 5.72%.
• Payback: 869,800 / 85,850 = 10.13. Therefore, the business will pay off in at least 11 months.

Risks

One of the most significant risks is seasonality. About how to deal with it, it was said above.

Another serious risk is excessive savings. In no case should you save on either products or equipment. Let it be already used, but high-quality equipment than cheap and bad. The success of the store and the duration of storage of goods depend on the storage conditions.

We must not forget that products can deteriorate. Therefore, it is very important to calculate the approximate daily revenue and compare the demand for goods for each item in order to adjust your purchases and not accumulate excess products.

Be sure to establish and work with suppliers. Interruptions can result in serious downtime and losses for the store.

Important: Remember that you can write a business plan for your business on your own. To do this, read the articles:

Last request: We are all human and we can make mistakes, ignore something, etc. Do not judge strictly if this business plan or others in the section seem incomplete to you. If you have experience in this or that activity or you see a defect and can supplement the article, please let us know in the comments! Only in this way can we jointly make business plans more complete, detailed and relevant. Thank you for your attention!

How to open a butcher shop from scratch and how to organize this business so that it makes a profit? When considering such an issue, it is important to pay attention to the prospects and profitability of activities, calculate the risks and calculate the expected profit, determine the location of the outlet and find out the competitiveness of the store. To do this, an entrepreneur needs to carefully study the features of this business and draw up a competent business plan.

Trade in meat products— one of the most stable types of business. The amounts of daily revenue and average monthly profit directly depend on the location, size of the outlet and product range.

For example, a small shop (20-30 square meters), offering customers 20-25 types of meat products, is visited on average by 30 people per day, while each of them buys meat for 700 rubles. Accordingly, the daily revenue is 42,000 rubles, the net profit of which is about 3,000. The average monthly revenue under these conditions will be 1,260,000 rubles, of which “net” (after paying taxes and other contributions, remuneration of employees and making necessary payments) entrepreneur will receive about 90,000 rubles. Business profitability by retail meat products is small - it varies from 7 to 30%.

What does it take to open a butcher shop?

Initially, you should find out how much the outlet will be in demand in a particular area, study the consumer demand for products and find out where the competitors' stores are located and their number. Based on these factors, you need to decide whether it is worth opening a butcher shop.

You should also decide on the type of store you are opening, it can be:

• stall type - they are usually installed on the territory of mini-markets, not far from transport stops;
• store located on small area– suitable for entrepreneurs who have started a business for the first time or have a limited budget for opening a point;
• stationary store with an area of ​​40 square meters or more is the most profitable option for organizing a business, but at the same time it is also the most expensive.

After that, the entrepreneur must draw up a business plan, which will reflect all the financial components of the activity, possible ways increase in income and other nuances.

Business plan

Your business plan should include the following items:

1. Market analysis. It should be noted that meat and semi-finished products from it are everyday goods, and the vast majority of the population does not refuse to purchase them even in times of crisis.
2. Evaluation of own capabilities to meet consumer demand. It is desirable for an entrepreneur to assess the demand for a particular product and deliver it to the store in a timely manner. For example, since May, the demand for fresh meat has been declining, but the pace of barbecue purchases has increased, respectively. this product more should be brought.
3. Official registration of the point of sale. The solution of organizational and legal issues should be approached as responsibly as possible, since illegal activities threaten the entrepreneur with serious troubles.
4. Marketing plan. It reflects all options for attracting buyers and advertising costs.
5. Production plan. It includes all the costs that will be required to open a store and ensure its normal functioning - the purchase of equipment, renting space, repairs, and others.
6. Risks. Here it is necessary to indicate the reasons that can affect the decline in profits: product spoilage, insufficient supplies, seasonal decline in demand.
7. Financial plan. It indicates all primary and monthly expenses, the estimated profit.

Step-by-step instruction

The first thing to do when organizing a business is to register with the tax authority as an LLC or individual entrepreneur. After that you need to get permits in:

• fire service;
• Rospotrebnadzor.

In addition, it is necessary to issue medical books for each of the workers and obtain a trade permit, which is issued by a veterinarian after examining each carcass put up for sale. You should also take care of arranging the "Consumer's Corner", where information about the entrepreneur should be placed, about the legality of doing business, the "Book of reviews and suggestions" is also placed here, drawn up in accordance with all the rules.

In accordance with the Tax Code, an entrepreneur has the opportunity to choose a preferential taxation system, for example:

• patent;
• STS (income minus expenses) - the rate will be individual for each region and will range from 6 to 15%;
• UTII;
• STS (income) - 6%.

Selection and equipment of the premises

A place to open a store should be chosen as carefully as possible - the number of buyers largely depends on the correct choice. Therefore, the outlet must:

• be located in a place with high traffic - near stops, in buildings on the 1st floor;
• have convenient access roads;
• be ready for operation - the good condition of the premises will allow you to invest a minimum amount of money in repairs;
• be equipped with communications - sewerage, electricity, water supply are necessary.

In order for the premises to meet the requirements of state inspections, several premises should be equipped in it - a bathroom, a trading floor, a staff room, an acceptance area and a warehouse. Usually, minimum area the room in which you can place everything you need is 20 square meters.

For the store, you need to purchase suitable equipment, such as:

• refrigerating chambers, lari;
• freezer;
• industrial and electronic scales;
• tools - an ax, knives;
• refrigerated table;
• electric meat grinder;
• trays and containers for goods;
• thermometers;
• a place for cutting carcasses;
• Packaging equipment.

The expense item should include expenses for the purchase of materials for packing and packaging, price tags, suits for workers, cleaning products and cleaning equipment.

Formation of the assortment and selection of suppliers

To meet consumer demand, you should diversify the assortment of goods in the store as much as possible. The most popular among consumers are:

• beef, veal, lamb, pork (butchered carcasses);
• poultry meat (chicken, goose, quail, turkey, duck);
• rabbit meat;
• soup sets;
• stew;
• offal;
• barbecue (both frozen and chilled);
• semi-finished products.

Since the store needs timely supplies of fresh products, it is worth concluding agreements with several suppliers - farms or private households, wholesale networks. The contract to be signed must include:

• the number of products;
• purchase price;
• weight category;
• availability of a veterinary health certificate of the animal at the time of slaughter;
• the age of the animal.

Recruitment

For a small store, it is enough to hire two sellers and one cutter (butcher) of meat products, who will work according to a predetermined and agreed schedule. It is important to select qualified and polite staff, since the quality of service is one of the most important criteria by which buyers choose an outlet.

You should also hire a cleaning lady who will ensure order in the store. And it is not necessary to keep an accountant on staff - his functions can be performed by the owner of the pavilion himself or by an accounting firm that provides these services.

Store advertisement

For a steady growth in the flow of customers and, as a result, an increase in profits, you should take care of organizing a marketing campaign. To promote the outlet, it is desirable to use all available PR tools, including:

• a beautiful, noticeable and large sign above the pavilion;
• posting and distribution of leaflets;
• posting ads in in social networks and means mass media;
• creating your own website.

Will help increase the number of buyers and good feedback shoppers about the store. As a rule, people trust word of mouth more than any advertising. But an ideal reputation must be earned, so the entrepreneur and store employees must be responsible for their work.

Possible risks

When developing a plan for opening a store, you should assess the possible risks that arise during work. For example, in summer period consumer demand for products decreases, respectively, income will also decrease. Or, if unreliable suppliers are chosen for cooperation, there may be supply interruptions, which will cause downtime and losses.

The risks include excessive savings - the purchase of low-quality equipment, the hiring of unskilled workers. Such savings can eventually turn into additional costs- sellers will not be able to serve customers with high quality, the butcher will cut the carcasses incorrectly (up to 25 kg of meat may be lost), and the equipment will constantly break down.

To open your own meat products store, you should calculate the amount of initial investment and the amount of current expenses. First of all, you should:

• register an individual entrepreneur or LLC - from 5,000 rubles and more;
• rent a room - from 500 rubles per square meter;
• purchase equipment - 300,000;
• purchase a cash register - 10,000;
• organize promotion— from 50,000;
• purchase consumables - 30,000;
• create a stock of goods - 220,000.

Accordingly, for a store with an area of ​​20 square meters, the minimum initial cost will be 625,000.

The amount of current expenses will be 150,000 rubles, it will include:

• monthly rent - from 500 rubles per square meter;
• advertising costs - from 10,000;
• additional purchases of goods - from 100,000;
• other expenses, including payment of taxes - from 30,000.

The salary of employees depends on the region, but in any case, its size cannot be less than the established minimum wage. Since the store will not generate income in the first months, it is necessary to allocate funds for current expenses in advance in such an amount that they are enough for 4-6 months. Accordingly, the minimum amount required to open a meat products store and ensure its operation until a profit is made is 1,225,000 rubles.

Should I open a butcher shop? Will it make a profit? It is impossible to unequivocally answer such questions, but if the entrepreneur takes a responsible attitude to the organization of the business and at the same time takes into account all its features, the outlet will soon bring a stable profit.

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Opening your own butcher shop has many advantages over other destinations in the world. retail for small businesses, however, of course, there are quite big disadvantages. In the introductory, we have considered most of the general aspects today we will make exemplary business butcher shop plan, because it is these calculations that are required before opening or organizing your own business.

To begin with, it is worth noting one feature of the meat retail trade, namely, the rather complex structure of the cost of the initial product. In fact, in other areas of trade, everything is quite simple, there is an initial product with a certain cost, to which we add shipping and already add our own on top trade margin. It seems that everything is quite clear and understandable, because in a small business there are no big expenses that are not directly related to the trade itself, such expenses are a pregarative of large retail chains(for example, maintenance costs CEO and his state, etc.). At the same time, it is precisely at the expense of the margin that all expenses for the maintenance of the outlet, markdowns, losses, and so on are covered. A completely different situation is in a butcher shop, where carcasses or half carcasses of animals (it doesn’t matter if we talk about cows, pigs or sheep) act as the initial product, which are further subjected to primary processing, that is, deboning and, of course, trimming, and de facto enters the store counter. already meat in the form of fresh semi-finished products. Meat semi-finished products should not be understood exclusively as products of deep processing into or, in fact, pork tenderloin is also a semi-finished product, like the actual bacon for pickling (lard) and so on. That is, everything that we see on store shelves in the form of cut meat, bones, lard is already meat semi-finished products, only shallow processing. As a result, the process of controlling the output of individuals and, as a result, assessing the profitability of trading becomes much more complicated. Of course, if you yourself carry out cutting, trimming and selling, then there are no problems, but when attracting hired labor, the owner of a butcher shop faces problems, how to control the process and how to actually calculate how much you can earn from it.

Actually, there is nothing complicated or incredible in calculating such a cost. Today, there are a number of methods and even GOSTs describing the processes of deboning and trimming with a clear definition of the yield standards for each type of meat, lard and bones. It should be noted that such standards are applied taking into account the fat content, weight and type of half carcasses or carcasses. For our business plan, we will analyze the components of a pork half carcass with a weight of 40 kg.

The yield of meat after the process of deboning and trimming of a pork carcass, standard calculations are given in the article "Deboning and trimming of meat"

			Meat trimmed
	on the bones	boneless
Hip cut on the bone with a shank, incl.
hindshank
Hip cut on the bone without shank, incl.
outdoor
internal
thigh
Medium cut
thoracocostal part with flank, incl.
chest cut with flank incl.
chest cut
rib cut
Front cut with shank
including shank
Front cut without shank, incl.
cervicoscapular cut
shoulder cut
Internipple part
Back and side fat

Total

After deboning and trimming the half carcass, we get approximately 25 kg. meat, 10 kg. bacon (lard) and about 5 kg. bones. At the same time, the real cost of one kilogram of each of the cuts has its own price, and even more, the cost of hotel types of meat within individual cuts differs. Slightly combining prices for different types, we obtain the following average selling prices for pork meat .

Average prices in a butcher shop for pork meat.

	Meat trimmed
Medium cut incl.
chest cut
dorsal and lumbar cut (loin 5 cm.)
cervicoscapular cut
shoulder cut
Internipple part
Back and side fat

Based on the estimated prices, we carry out calculations on the gross proceeds from the sale of half carcasses for the butcher shop business plan

	Meat trimmed
Hip cut on the bone with a shank, incl.
Leg cut on the bone without shank
Medium cut incl.
chest cut
dorsal and lumbar cut (loin 5 cm.)
Front cut with shank incl.
cervicoscapular cut
shoulder cut
Internipple part
Back and side fat
Total

Now let's calculate how much we will earn from the sale of a pork half carcass weighing 40 kg.

A markup of 50-60% is the norm for this business and today is higher than the average markup in food retail, but lower than in industrial. segment. In the future, we will use an average markup of 50% for calculations. Based on the practice of doing business in small specialized butcher shops located in residential areas, the sales volume is.

Daily turnover of a small butcher's shop.

			Sales volume (kg)	Purchase price (rub.)	Gross expenses (rub.)	Average selling price (RUB)	Revenue (rub.)
Pork half carcass
beef half carcass
Mutton
Chicken (box)

And so, on average, a small butcher shop sells about 250 kg of meat, bacon and bones per day, while its estimated revenue is 52 thousand rubles. Working without days off gross proceeds Your meat and semi-finished products store will be about 1.5 million rubles, but revenue does not mean profit, and so, how much do you earn in a butcher shop?

Calculation of the profit of a butcher shop (rub.)
Gross revenue
Cost price
Rent
Salary (10%)
Point of sale taxes (approximate)
Transport and other expenses
Total expenses
Profit
Profitability