Business plan
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The school's carefully structured business plan will help you understand how to properly organize your business. Services additional education are in demand, many parents want to send their child to a school where additional creative abilities can be developed in him. Therefore, an art school or modeling courses are needed, especially parents are happy when these creative workshops are close to home. Therefore, joining this business means giving children versatile development, parents - the opportunity to give their child additional education, and bring you profit and prosperity.
Explore finished document you have the opportunity now. A convenient and understandable document will slightly open the curtain and help open a music school or studio, where a child will be given a high-quality music education, knowledge of musical literacy, an understanding and a sense of style. Piano and violin, guitar and folk instruments, musical criticism and other wisdom can be taught at your school. Don't forget about marketing plan, with which you can tell about your endeavor as much as possible more potential clients.
In the sample business plan for organizing a continuing education school, you will also find economic calculations, which will allow you to determine the cost of an undertaking, whether it be a model school or a musical association, an art school of arts, or aimed at the earlier development of children's business skills. You need to think about paying for the work of teachers, about organizing a high-quality material base and buying teaching materials, equipment, tools. The beginning is not easy, but it will definitely bring profit, which will only grow from the development of your creative business.
Every year hundreds of thousands of parents face the problem of choosing an educational institution for their child. For a long time, public schools have not aroused the trust of many dads and mothers, and therefore they involuntarily think about the possibility of sending their child to a private institution. But at the same time, doubts that a decent education will be provided there still remain.
According to statistics, the market for private educational business in our country is developing slowly, few entrepreneurs decide to open a private school. And the problem is not even that a business such as educational services requires a license. Educational license will cost several thousand rubles, and it is really not easy to get it. But the main difficulty is finding a suitable room. It must meet the numerous requirements of Pozhnadzor, Rospotrebnadzor, as well as licensing conditions.
At this stage, as a rule, the ardor of a businessman becomes minimal and the desire to open a private children's school remains with a few. They will have to overcome all the thorns of the educational business, which in huge numbers lie in wait for both beginners and experienced entrepreneurs.
As the experience of creating private schools shows, it is very difficult for such institutions to do without state support. Thanks to her, the rent of the premises is slightly cheaper than the existing market rates. Until recently, such schools also had tax breaks, but now the only relief is exemption from VAT. Those businessmen who have acquired the property of the school building are in a more advantageous position. This allows them to feel some stability.
The main income of any private school is tuition fees. In private schools, the rates are set by the management, while it should be remembered that the higher the salary of the teachers, the more expensive it is for the parents of the students. Moms and dads are ready to pay substantial tuition fees for their children, but only on condition that the quality of education is at a high level.
To open a private school, you will need a license, which will be issued only if the rented premises meet the most stringent requirements. If you decide to open not just your own school for the development of children, but to equip half board or even a boarding house where the child can stay for the whole week, the building should provide rooms for sleeping and game rooms... It is necessary to take into account the peculiarities of the contingent of a private school - these are mainly children from wealthy families, accustomed to a certain level of comfort.
The organization of a private development school for preschoolers makes even more serious requirements, which can only be taken into account by a businessman who uses professional example a business plan for opening a private school with ready-made calculations. Guided by it, a businessman will not get bogged down in a quagmire of insoluble issues and will easily understand, for example, the specifics and procedure for opening new classrooms. Educational services, as a field of business, require strict planning, and it is the business plan that is the document that gives the businessman the necessary support.
Paid market educational services is currently undergoing hard times... On the one hand, the decline in the quality of education in public educational institutions is a powerful incentive to pay attention to private schools. On the other hand, not every family is able to afford the costs of paid education. The businessmen themselves, who decided to open their own private school, find themselves in a far from simple situation.
Starting an educational business from scratch, entrepreneurs are forced to search for their niche, creating a reputation and a big name for themselves. The main problem is to be able to prove to parents that it is their school that will provide the child with the opportunity to receive the highest quality education. But, in order to interest potential clients, you need to know what criteria dads and moms are guided by when choosing a private school.
The demand for paid educational services is still quite low - about 15-20% of parents living in large cities, are ready to think about sending their children to a private educational institution. And it is necessary to try very hard so that this willingness grows into a serious intention to use the services of such schools.
The experience of implementing the project of creating private schools clearly demonstrates all the problems typical for this market segment. When opening a private school, a businessman needs to clearly understand for what purpose parents pay their children educational institution... As a rule, the main incentive factor is the desire to provide your child with the opportunity to receive a quality education, individual development of his abilities.
What are the criteria that parents are guided by when choosing a private school? As statistics show, first of all - on the reputation of the institution. That is, reviews of educational services provided can play both a positive and a sharply negative role. In addition, moms and dads pay the closest attention to the qualifications of teachers who work at the school. Of course, any vacancy in a private school, for example, a teacher for the creative development of children, is attractive for many teachers. But you need to choose the best so that there are no problems later.
From all this, it is clear that businessmen who plan to open a school need to take care of becoming visible. But how to open a private school and immediately be able to declare yourself? After all, in order for parents to be able to assess the prospects, it takes time. In solving this problem, any entrepreneur needs to be guided by a competent example of a business plan for a center for educational services for children. Whether you decide to open an early childhood development school or a private art school, the professional advice provided in this document will be of invaluable support. And despite the fact that the ROI of the educational business can hardly be called high, you will be on your feet.
The economic performance of the private music school, designed for 80 students, subject to registration of premises for rent.
Today, almost every type of education is gradually switching to a paid basis. Private schools, kindergartens, courses and studios no longer surprise anyone. But, there are several varieties. commercial training, which is completely new for the Russian market, just beginning its development.
These include classes in paid music schools. The opening of such an institution can be a good business idea for a novice entrepreneur, the main thing is to clarify in advance all the organizational and financial nuances.
Market analysis and relevance
Such a business has the greatest prospects in large regions of the country, in places where there is the least level of competition. Due to the fact that the profitability of private music schools depends on the level of income of the population, in small towns this activity practically does not develop, since there are high risks of not justifying their undertakings.
The main competitors of this business are:
- state music schools;
- various circles of musical orientation;
- other private schools;
- individuals engaged in individual tutoring.
Despite the fact that the activity of maintaining a commercial music school in the domestic paid education market is just beginning to develop, there is an incredible potential for promotion in this niche.
The opening of such a business today is a relevant idea, as more and more parents seek to send their children to paid classes instead of standard lessons in public institutions. This is explained, first of all, by three weighty reasons:
- Budgetary institutions live in a financial deficit, and therefore, sometimes there is even nothing to pay the teachers' salaries with. As a result, highly qualified teachers leave schools for private tutoring or other field of activity.
- Many public schools are unable to update equipment and tools.
- High competition for admission to public schools.
Business registration and organization
Of course, at first, an individual entrepreneur can be registered to open a music school. This will save time spent on the preparation and execution of statutory documentation, as well as simplify tax reporting. But, the optimal form of ownership for this type of business is LLC.
Despite the fact that with it there are higher risks than with an individual entrepreneur, it will provide an opportunity for much more development opportunities, and customers also trust a full-fledged organization more.
Required Documentation
In order for a music school to officially work and teach children, it must have the following mandatory documentation:
- protocol or decision on the creation of a specific organizational and legal form of the organization;
- charter;
- memorandum of association;
- certificate of registration with the Federal Tax Service as legal entity;
- lease agreement or other document of title.
In addition to registration documentation, it is necessary to obtain an appropriate license to conduct educational activities. The procedure for its registration and issuance is regulated by legislative acts of the Government of the Russian Federation.
Premises and repairs
When looking for a suitable premises, it is recommended to pay attention to places that are located not only in the central busy areas of the city, but also near secondary schools and kindergartens in dormitory areas. More often than not, this area is less covered by competitors in the form of public schools.
Due to the fact that any music school, including a private one, is an educational institution, therefore, its founder has the right to rent premises for its organization on preferential terms.
Of course, if there are sufficient funds, the entrepreneur can acquire the territory for the school in ownership.
When repairing and decorating a room, first of all, it is important to take into account the requirements for such institutions by sanitary and fire regulations. First of all, they relate to sound insulation and the calculation of the area, which is carried out on the basis of the following standards:
- The general area of the school should be subdivided into several areas: work area, recreation area and service rooms.
- The working area includes classes for individual and group lessons. In the first case, the rooms cannot be less than 12 sq. m., and in the second - less than 18 sq. m.
- The recreation area includes a teacher's room and a meeting room for the Pedagogical Council. Its area is obtained at the rate of 2.5 sq. m. per employee.
- Service premises include an accounting department and a reception room of at least 5 sq. m each, bathroom - at least 10 sq. m, a room for storing the instruments of the tuner - at least 5 sq. m., a change house for cleaners - at least 3 sq. m. and a wardrobe - at the rate of 1.5 sq. m. per student.
It turns out that if it is planned to open a music school for about 80-100 students in various specialties, then at least 200 sq. m.
Equipment and facilities
The biggest expense item when opening a private music school is the purchase of the necessary equipment, which, first of all, includes a musical instrument. Its list will depend on what specialties will be taught in the institution, but the minimum set should consist of the following elements:
- piano (several pieces for individual and group lessons) and a grand piano (for vocal lessons and a concert hall);
- violins (depending on the age, the prospective students take different sizes of the instrument);
- guitars;
- button accordion and accordion;
- saxophone.
In addition, furniture in the form of chairs, tables, sofas will be required for the interior furnishings of classrooms, office premises and a recreation area. Also, in the classrooms intended for group classes, desks and blackboards are needed, and in the reception and accounting department - computers and printers.
Organization of the educational process and teaching materials
Regardless of the chosen training program, unique methods and special methods, as a rule, classes in a music school are built according to the following schedule:
- Main subject ( individual lesson on a specific musical instrument or vocals) - 3 times a week for 1.5 hours.
- Musical literacy (solfeggio and musical literature) 1-2 times a week for 1 hour.
When developing a training program, it is necessary to think well not only of the schedule and the main content, but also the form in which knowledge will be presented. Accordingly, you will need to purchase visual material in the form of music scores and study books, as well as brochures, portraits, posters and other items necessary for musical education.
Staff
To ensure the stable operation of a private music school, it will be necessary to hire the following specialists:
- the head teacher, who will deal with marketing issues, the selection of teachers and control over the work of the methodologist and administrators;
- a methodologist who will be engaged in direct work with teachers and clients;
- two administrators who will work in shifts. Their responsibilities will include receiving calls, scheduling classes, meeting potential clients and monitoring household issues;
- financier for bookkeeping, financial planning and reporting;
- cleaner of premises.
The main employees of the music school are teachers, the number and specialization of which will depend on the characteristics curriculum... It is most convenient to hire them under civil law contracts with the condition piecework payment labor accrued for the number of classes conducted per month. When the school begins to develop successfully, teachers can be hired on a staff with a fixed salary.
Advertising
V modern conditions of developed computer technologies the most effective promotion of any business, including the content of a private music school, is advertising on the Internet. It includes the following activities:
- placement of contextual advertising in search engines;
- creation and promotion of the official website;
- social media targeting;
- placement of banners on partner sites.
- Placing leaflets and brochures in the mailboxes of nearby residential buildings.
- Posting colorful advertisements in crowded places and posting advertisements in the local press.
The financial component of the business
The financial component of the business of maintaining a commercial music school will directly depend on the training program, namely on the proposed list and number of classes. This will affect such items of the project as the size of the room, the list of required equipment and personnel.
In any case, during the planning stages entrepreneurial activity it is important not only to provide for all the registration and organizational features of its maintenance, but also to calculate its economic efficiency.
Opening and maintaining costs
The cost of opening a private music school in the regional region of the country, which is supposed to teach up to 80 students, includes the following main costs:
- Purchase of musical instruments and teaching material - 350 thousand rubles.
- Purchase of furniture and office equipment - 200 thousand rubles.
- Expenses for registration and registration of a license - 15 thousand rubles.
- Advertising expenses - 50 thousand rubles.
The total amount of the required initial capital will be approximately 615 thousand rubles.
The current costs of maintaining a music school will consist of the following amounts:
- lease of premises;
- utility bills;
- payment for advertising services;
- wages and deductions from it.
The average monthly expenses of an institution can reach 200 thousand rubles. In the case when borrowed funds were used as the initial capital, the amount of current expenses will increase by the amount of interest on the loan.
Amount of future income
When calculating the size of the future income of a music school, first of all, it is necessary to take into account that the school's occupancy rate will not exceed 60-70% for the first few years of operation. In addition, such a business is seasonal, so in the summer (vacation season) the number of classes is significantly reduced.
As a rule, the volume of sales of services of such establishments, provided that they are located in large regions of the country, reaches 10 thousand classes per year.
Considering that average cost one lesson is approximately 300 rubles, then the amount of annual revenue will be equal to 3000 thousand rubles.
Payback period
As a result, the amount of profit that will remain at the disposal of the organization will be 600 thousand rubles. This indicator allows us to determine that investments in opening a private music school can pay off in a little more than a year of its operation.
Opening your own music school can be a promising and profitable business if you correctly analyze the regional market, draw up an organizational business plan and make the necessary financial calculations... But special for this kind of success commercial activities the developed training program will play, or rather, the presence in it of unique teaching methods and an individual approach to students.
* Calculations are based on average data for Russia
The director of the “Virtuosi” music school Dmitry Tolstyakov shared his practical experience of creating his own music school from scratch with the readers of the project.
- Dmitry, how did you come to the idea of starting this particular business? How did the idea of your music school come about?
I started my business in my 3rd year at the University of Economics and Finance. I had many different projects: tourism business, courses foreign languages, wholesale of mushrooms and berries. These projects were not successful.
Once, on the Internet, I saw a young man wondering where to find a good guitar teacher. And then he noticed how the guitarist posted an ad about the search for students.
I decided to become a mediator between these people. I started with an agency, at first I didn't even have an office. Then I rented an office and worked as an agency for six months. But the turnover increased, the number of students and teachers grew, and I decided to open a stationary school.
We teach people of all ages to play all types of musical instruments. The uniqueness of our approach to teaching lies in the availability of a staff of professional teachers, an individual approach to each student, as well as in the ability of students to choose a place of study: at school, at home, or with a teacher.
All students who come to us achieve their goal with our help, perform at reporting concerts and other events, and also win prizes at competitions and festivals. Our school is focused not only on adults. For children from 2 years of age, the school has children's musical development courses according to the Zheleznov methodology, which is currently recognized as one of the most effective systems early development.
- Tell us in more detail about the peculiarity of your method of teaching music?
The main idea, and it is also a feature of the methodology, is an individual approach to each client. We are ready to teach both academic vocal and pop, both classical guitar and bard song accompaniment.
The basis of our unique approach is our teachers, whom we select very carefully. We fully rely on their professionalism. It is they who, together with the student, make up the training program, based on the desires and capabilities of the student.
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One of our teachers specially traveled to Moscow in order to undergo a training course according to the Zheleznovs' method. The main principles of this technique are: the participation of parents in the learning process of toddlers, learning takes place on the move, the use of phonograms, the use of classical or high-quality modern music and familiarity with the keyboard and playing light songs. We conduct educational music lessons for kids with parents, which greatly unites the family.
Were there cases when teachers, having learned the main secrets of the method, opened their courses themselves, using your author's method?
We do not have a certain universal technique that could be stolen. However, there are other problems we face. The first is student drain on homeschooling. Every third client who came to the teacher's home offered the teacher to study without the participation of the school.
But we have our own methods of dealing with such manifestations. First, we count on the honesty and decency of our teachers and talk with them about it. Secondly, if after the first free lesson the student does not come to us to conclude an agreement, and this situation is repeated several times, then we stop working with this teacher.
This means either that the teacher is not honest with us and deals with the student behind our back, or that he cannot interest the student. And in either case, we are not on our way with such a teacher. In addition, we also have methods to combat and prevent such cases.
Still, there was a case when one of the teachers took our idea of a private music school for adults and children, our well-thought-out contracts, course system and created his own music school.
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However, by and large they do not create competition for us. Since we independently thought through all the subtleties of doing this business from the very beginning and we know where "pitfalls" can arise. And this teacher just copied appearance our scheme, and now faces problems of a deeper nature.
And nothing can be done about such cases. Anyone can steal an idea. In this case, we only need to keep the quality of services at the level so that competitors have no chances, despite the similarity of the work scheme.
- How did you implement the idea from its concept to the final implementation of the school?
There is only one step from the emergence of an idea to its implementation. I just started acting. At first, I independently searched the Internet for students and teachers and just connected them. Three months later, I started renting a small office, where I conducted interviews and meetings with clients, hired employees who took calls and entered into contracts with students and teachers.
From the very beginning, I immediately gave ads on social networks (ads) and improved the position of the site in the search engines. Therefore, the calls went by themselves. Six months later, the school acquired new format- it became stationary. It took me no more than a month to search for premises, purchase tools. We did many decorative works ourselves.
- How much did it cost you to start the project?
The initial investment in an agency-based music school can be estimated at 150,000 rubles. But this is an approximate amount, I cost much less money. The main costs are finding and renting office space, purchasing furniture and equipment (tools and office equipment), printing and advertising.
- Are there additional (administrative) requirements for the premises, personnel?
There are no special requirements for an office space. Workplaces and a place for employees to rest, where you can have a snack, drink tea, should be equipped. But in the case of a stationary school, everything is a little more complicated.
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The room should be large and easily accessible. It should be possible to equip several classrooms for classes, an office part, a place for an administrator, a mini-kitchen. It is also important to make a good and interesting room design.
Finding great staff is the most important and difficult task. It is imperative that your staff genuinely do their job well and want to bring joy to your customers.
- What difficulties did you face at the initial stages of doing business? And how did you deal with them?
The most a big problem at all times - it's you. Or rather, what's in your head. It is necessary to get rid of "rubbish", from stereotypes, live in the present day and fight with your fears. Therefore, the limitation of our success is only in ourselves.
The main difficulty is to find a good team. Find adequate teachers, good employees... But this is not even a difficulty, it is a task. And one of the most interesting in business in general. There is only one solution - to communicate with people, to conduct interviews, to find out what is important for these people, why they want to work at the “Virtuosi” music school.
- Have you recouped your initial investment?
Yes, it paid off. Six months later, I was already fully working in a plus.
- What can you say about the profitability of this business?
If it had not been profitable, it would have ceased to exist long ago. Although this business has such a feature as seasonality - in the summer everyone goes on vacations and vacations, and there is a failure in the number of clients. However, even at this time, the school pays off. But the autumn period is a boom of new clients and applications. Last September, the company's turnover amounted to 1 million rubles. On average, the profitability of this business can be estimated at 20%.
What kind of employees does your company staff consist of? How did you select key people (requirements)? What is the payment scheme for their work?
Now the staff of the company consists of a head teacher, a methodologist and two administrators who work on a shift schedule. The head teacher is engaged in marketing, finance, recruiting teachers, supervising the work of a methodologist and administrator. The methodologist works with teachers and clients. And the administrator takes calls, meets guests, draws up a schedule, monitors everyday life.
The basic requirements for personnel can be formulated in three principles:
The attitude towards clients and partners should be what you would like for yourself: dignified, respectful, without arrogance.
Fulfill your obligations efficiently and on time. Or don't take on those obligations.
Strive to always be the best at your job. If you are not interested in doing this work and constantly learning - our company is not for you.
I was looking for people through advertisements on job search sites. I have used both free and paid ads. But these investments paid off. As for the salary: for administrators, payment is made per shift. And for the methodologist and the head teacher, a salary + percentage of profit scheme was introduced.
We conclude civil law contracts with teachers, and the payment is piecework, i.e. the number of classes is simply counted and the salary is paid once a month. When the stationary school "Virtuosos" appeared, we issued several teachers for labor contract and they work for a salary.
- How do you promote your services? What is the main promotion channel? How is your sales network built?
We promote only through the Internet, and word of mouth is already working very well. Have tried different types advertisements: leaflets, advertisements in the newspaper ... But nowadays the real number of clients is brought only by the Internet.
On our website, in a group on social networks, you can leave a request for training, and clients actively use this service. After receiving the application, our administrator or methodologist contacts the client and the production process begins: the selection of a place of study, teacher, course.
Of the ways in "real" life, we tried announcements on houses and poles, flyers in the mailbox, announcements in public places. Now we have already given up all of this, although some methods brought a certain number of customers (for example, announcements around the city).
But this is Peter - a big city. For cities all over Russia, not so large, all of the above methods may be effective. We were also filmed several times on television. But it was free for us, because they themselves became interested. Why not? This is an excellent informational occasion, as opposed to another disaster or financial scandal ...
Are you in direct sales offering your courses (lessons) to schools, kindergartens and other child and adult institutions?
No, we are not engaged in direct sales. Advertising on the Internet (at first, mainly social networks) immediately brought in a sufficient number of customers. We are in such a position that people call themselves.
Not only those wishing to study are calling. Often people call us with offers to perform at some festival or competition. We agree with pleasure, providing an opportunity for our students to test themselves, grow professionally, show the results they have achieved.
- Do you have representative offices in other cities of Russia?
Just two months ago, we launched our school's franchise program. We want people in all Russian (and not only) cities to have the opportunity to realize themselves in music, regardless of age, employment, place of residence. We chose franchising development precisely because it is not just a sale of a business. This is a search for partners, new acquaintances, new people who are also infected with our idea and are ready to actively work on creating their own business, ready to share their ideas, successes and failures, tasks.
Quite recently, we signed the first agreements with Novosibirsk and Moscow. Now our new partners are actively preparing for the opening: they are looking for premises, teachers. We support them, advise them by phone and the Internet.
In general, people from completely different cities - large and small, leave applications, call. This means that the idea of organizing music education in the private sector comes to minds of many. Because people see that existing system music education is not able to meet the demand for services, does not provide such a high-quality service that the inhabitants of our country want to see for themselves.
- How do you see the prospects for the further development of your business?
Now I am closely engaged in a new project "Academy of Talents". This is a large-scale educational project that includes many different schools. For example, we will have a photography school, a chess school, a computer school, a culinary studio, a foreign language school, a creative workshop and a branch of Virtuosi.
- Online learning is very popular now. Are you planning to launch such a service on your own?
Oh sure. I follow current trends and I always try to "be in the subject." I already have some ideas on how to implement this.
What can you say about the competition in your business? Have you encountered such a problem as opposition from colleagues?
In St. Petersburg and Moscow, the competition is quite strong. Now more and more various creative studios are opening for both children and adults. And in the regions this sector is not represented at all. This is why we look forward to the success of our franchisees.
What advice could you give to beginners who are just planning to launch their original courses in various fields and industries?
Focus on the results your customers can achieve and do whatever you can to get them to reach their goal.
1,037 people are studying this business today.
For 30 days, this business was interested in 43629 times.
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The main expenses for opening a dance school range from 650 thousand rubles. With good attendance per month, schools can bring their owners from 100-150 thousand rubles.
The cost of the project will be 14,530,000 rubles, of which 10,530,000 will be starting attachments in the opening, and 4,000,000 rubles. - working capital. The payback period is 32 months.
Almost all the profits of a private school go to its development, and the very receipt of profit is contrary to the charter of a non-profit organization, so it is better to register two companies, one of which will be a commercial ...
Business plan of a private music school LLC "Treble Key"
Introduction
3. Market research and analysis
4. Marketing plan
5. Production plan
6.Organizational plan
7. Financial plan
8. Potential risks
Conclusion
Bibliography
Applications
Introduction
Brief name of the project: Skripichny Klyuch LLC
Full name of the project: creation of a modern private music school Skripichny Klyuch LLC to provide musical and educational services for children and adults
Address: Perm, st. Borchaninov, 8
Project start date: January 2011
The positive and therapeutic effects of music and art in general on human development are already well known. Research recent years in the field of brain physiology return to art that important role in the development of a person, which by right should belong to him. Both in Europe and in Russia, it has been proven that an increase in the number of music and painting classes helps students in the assimilation of mathematics and languages.
It is well known that by means of music we can change the rhythm of breathing, reduce blood pressure, speed up or slow down metabolic processes in the human body, reduce physical fatigue and stress, relieve stress on the senses, relieve pain, etc. By playing music and singing together, we can exercise various social abilities and improve overall mental well-being. Musical logic, exercise of fingers while playing musical instruments develop thinking, strengthen brain cells. The influence of various rhythms on the human body is also ambiguous.
Therefore, music and art, by virtue of their inner nature, should be part of any upbringing, and for this they must become part of the education of every future teacher.
The purpose of this project is to organize a private music school LLC "Treble Clef", which will provide the following services: learning to play the piano (synthesizer), violin, xylophone, guitar, vocal lessons, solfeggio and music literature.
According to the results of the project, the net present value will be = 7,564,087 rubles, the profitability index is 9.3, the payback period is 9.1 months.
This project is quite attractive. The highlight of this project is that the teaching of music will not be conducted in a traditional way. Students will be offered a wide variety of subjects. Works for memorization by teachers will be selected, taking into account the wishes of the student.
Main competitors this institution are traditional music schools and all kinds of music circles, and private music schools (there are not many of them in our city). The following opportunities will be presented at the school:
The Treble Clef Private Music School is constantly open to any changes and innovations that could improve its performance.
Learning to play the most popular instruments today: piano, synthesizer, xylophone, guitar, as well as training in vocals (academic, jazz).
The project is supposed to be financed from its own funds and borrowed funds.
The initial investment is RUB 1,564,400.
Equity capital - 364 320 rubles.
2. Description of the business object
Skripichny Klyuch LLC plans to provide the following types services:
Learning to play the most popular musical instruments: piano (synthesizer), violin, xylophone, guitar;
Vocal lessons (academic, jazz);
Solfeggio lessons;
Lessons in music literature.
A special feature of Skripichny Klyuch LLC is that the school offers music lessons both for children (from 5 years old) and for adults, guaranteeing an individual approach to everyone.
It is planned to apply the modern concept and methodology of teaching music by N.А. Berger titled Music for All. The technique is unique. It is aimed at giving everyone the opportunity to feel on themselves beneficial effect music, to find for yourself the meaning of music lessons, first of all, in personal harmony.
The main principles of the methodology are the relationship between the intellectual and emotional principles in presenting the material, a personal approach to communication, taking into account the bright individuality of each child in the process of group and individual lessons.
The goal is development creativity, independence, the ability to be active, active, aspiring, emotionally developed, while deeply feel the world, its thin device.
To optimize the educational process, the methodology offers an intensive way of mastering musical literacy, which has passed many years of testing and has proven its high efficiency in working with different age groups. This method ensures the ease of assimilation of the material, regardless of the age of the student and the degree of his musical talent.
This "Method of teaching practical music-making" is based on:
1. on the development of individual-group forms of classes, which allows, on the one hand, to reduce the cost of a music lesson by several times, increasing the capacity of the class and the teacher, on the other hand, to take into account the individual characteristics of the student in the process of mastering the material;
2. on the rationalization of many aspects of the study of traditional musical writing, which makes it possible to reduce the time of its development by at least four times, and to achieve optimal results;
3. on improving the musical writing itself, developing a system for introducing musical writing, mastering stenographic alphabets for recording music as needed;
4. on the predominance of creative forms of work, allowing you to maintain interest in the subject under study for a long time and develop the creative abilities of the individual;
5. on the development and application of relatively cheap TCO for the design of music classes, which significantly increases the effectiveness of classes.
The “Music for All” methodology differs from all other methods found in state Children's Music Schools, since it does not set itself the goal of learning a piece, perfecting its sounding to a professional one, followed by its performance on stage. The main thing is to master the elements of the musical language and musical writing so that in the future students can learn to read the musical text, work with it, and also be able to improvise and create their own compositions on the basis of the mastered elements and write them down, if necessary. In this case, bringing the sound of the works to "stage readiness" is not excluded, but it is carried out, firstly, exclusively at the request of the students themselves, and, secondly, it occurs traditional methods training.
The equipment of the class with various musical instruments provides a great help in introducing the development of the musical language and musical writing in the process of practical music-making.
As a result, the student will be able to learn in a short period of time:
Memorize quickly;
Keep in memory for a long time and in comparatively short term reconstruct a forgotten work;
Accompany;
Freely select the melody you like by ear;
Play music in various genres (from classical to jazz);
If you wish, you can freely create your own compositions, getting the opportunity for creative self-realization.
Future services:
Starting from 2016, it is planned to expand the geography of business, creating new branches of the school in various districts of Perm and the Perm Territory;
It is planned to intensively develop activities in the field of providing these services.
Currently, the market for private school education in Perm and the adjacent region has reached some equilibrium. Over the past four years, the number of schools has not increased or decreased. According to experts, further development the market will depend on the degree of government pressure on LEU and the growth in the well-being of parents.
Private musical school education in Prikamye is in a state of stagnation.
Today in Perm there are 13 state music schools, 1 private music school "Flowers by the Stream".
Table 1 presents a competitive analysis of the organized Treble Clef private school:
service market music plan marketing
Table 1.
Competitive analysis of Skripichny Klyuch LLC
| Comparison area | Points "Treble Clef" LLC Competitors, points |
||
| Treble Clef LLC | Competitors | ||
| "Flowers by the stream" | State schools | ||
| Material and technical base (quality and quantity of tools) | 5 | 5 | 3 |
| Variety of offered educational services | 4 | 5 | 5 |
| Advertising | 5 | 5 | 2 |
| Image | 3 | 4 | 3 |
| Staff professionalism | 5 | 5 | 4 |
| Service quality | 5 | 5 | 4 |
| Individual approach | 5 | 4 | 3 |
| Prices | 3 | 3 | 5 |
| Structure of price discounts for services | 5 | 4 | 3 |
| Scheduling flexibility | 5 | 5 | 3 |
| Total | 45 | 45 | 35 |
Thus, we can conclude that the main competitor of the newly organized enterprise is the private music school “Flowers by the Brook”, which has long existed on the market.
Competitive advantages of Skripichny Klyuch LLC:
Private music school "Treble Clef" provides the services of high level whose quality is ensured by the experience, knowledge and culture of teachers;
Organization of the educational process using a unique modern concept and methods of teaching music N.A. Berger;
Skripichny Klyuch LLC is located in the center of Perm;
Children and adults are provided with a reliable level of security during their stay at school;
A set of professional subjects such as solfeggio, musical literature, general piano course;
Learning to play the most popular instruments today: piano, synthesizer, xylophone, guitar, as well as training in vocals (academic, jazz);
Individual approach to each student;
The ability to build an individual program, which gives a feeling of freedom of learning;
Home visit if the student is unable to move;
Freer schedule variation;
Lack of competition among students.
Regular student performances;
At high professional level access to music competitions and festivals;
Being in a professional environment, the ability to compare your level of play with peers;
The option of issuing musical instruments for use is possible;
The Treble Clef Private Music School is constantly open to any changes and innovations that could improve its performance.
4. Marketing plan
Since Skripichny Klyuch LLC will be located in the center of Perm (8 Borchaninov Street), the main contingent of students will be those living in the city center.
Starting from 2016, in order to expand the business, it is planned to create new branches of the school in different districts of Perm and the Perm Territory; as well as intensive development of activities in the field of providing these services.
To increase the demand for the services of Skripichny Klyuch LLC, it is necessary to conduct an advertising campaign.
This music school is planned for 600 children. In the first year it is planned to accept 400 students, in the second year - 500 students, in the third - 600 students. (for example, 600 children are currently studying at children's music school # 1) Analyzing the activities of city music schools, we can conclude that music training, as a rule, includes a mandatory minimum - these are two specialty lessons (learning to play the chosen instrument), solfeggio lesson is obligatory and musical literature. On request, additional training in playing the synthesizer, other musical instruments, and vocals is also possible. The highlight of this school is that the student will be given a choice in a set of musical subjects. Thus, one student on average will attend 5 lessons per week or 20 lessons per month.
5. Production plan
The music school is open from 10:00 to 21:00 (1 hour - lunch), 6 days a week. A lesson on playing instruments lasts 45 minutes, solfeggio lasts 45 minutes, music. literature - 45 min.
It is planned to organize 10 instrumental classes and an assembly hall in Skripichny Klyuch LLC, in which classes will be held. Address of Skripichny Klyuch LLC: Perm, Borchaninov st. 8, floor space 283 sq.m., rent will amount to 56,600 rubles.
A maximum of 13 lessons (10 × 60/45) can be taught in one class per day, 338 lessons per month (26 days × 13 lessons). This means that the possible maximum volume of services per month will be 3380 lessons (338 lessons × 10 classes). Then the maximum number of lessons per quarter will be 10140.
Prior to the commencement of the work of Skripichny Klyuch LLC, it is necessary to purchase equipment. Table 2 shows the need for fixed assets and inventory:
Table 2. The need for fixed assets and inventory
To purchase fixed assets, you will need funds in the amount of 1,346,200 rubles. In the following table, we present the necessary equipment for the school.
Table 3. Inventory
| Name | Quantity | price, rub. | Price | Settlement scheme |
| Hall sofas | 3 | 15 000 | 45 000 | similarly |
| A computer | 3 | 19 000 | 57 000 | similarly |
| 10 | 1 500 | 15 000 | ||
| Classroom Chairs | 20 | 120 | 24 000 | similarly |
| Fax | 1 | 240 | 2 400 | similarly |
| Multifunctional LaserJet-M 1120 MFP | 1 | 800 | 8 000 | similarly |
| Chairs for the assembly hall | 50 | 500 | 25 000 | similarly |
| Student board | 2 | 4 500 | 9 000 | similarly |
| Office chairs | 3 | 5 000 | 15 000 | similarly |
| Total | 200 400 | Σ lines |
To buy inventory you need 200 400 rubles. The total cost of the equipment purchased by Skripichny Klyuch LLC will amount to 1,546,600 rubles.
Table 4. Calculation of depreciation (according to fixed assets)
The initial one-time costs should include the registration and licensing costs of a private educational institution. These costs must include the costs of permits, licensing costs, equipment purchase costs include transportation costs.
To register an educational institution, founders must:
Pay a state fee (2000 rubles);
Prepare and submit to the registering authority the constituent documents of the organization being created (depending on the organizational and legal form - a protocol or a decision to create an organization, the Charter, possibly a constituent agreement, as well as a number of other documents in case of registration public association), information about the founders, information about the location of the permanent executive body;
To certify the signature on the application for registration of a legal entity of the established form with a notary (one of the founders must act as an applicant) and submit the application to the registering authority.
Notary fee - 800 rubles.
After state registration before proceeding with practical activities for the provision of educational services, an educational institution must obtain a license. The procedure for licensing educational activities is determined by the Government Russian Federation(at the time of this writing - the Regulation on the licensing of educational activities, approved by the Government of the Russian Federation of October 18, 2000 N 796).
Licensing and registration costs will amount to 15,000 rubles.
Thus, 17 800 rubles will be required for registration and licensing. The initial costs are presented in the table.
Table 5. Initial costs (one-time)
| Name | Quantity | Price |
| Piano Richter | 10 | 860 200 |
| Grand piano Yamaha GB 1 PE | 1 | 383 000 |
| Classroom Chairs | 20 | 24 000 |
| Reception desk | 1 | 23 000 |
| Floor hanger Floor hanger | 10 | 15 000 |
| Furniture for director and accountant | 2 | 80 000 |
| Hall sofas | 3 | 45 000 |
| A computer | 3 | 57 000 |
| Fax | 1 | 2 400 |
| Multifunctional Laser Jet-2 | 1 | 8 000 |
| Chairs for the assembly hall | 50 | 25 000 |
| Student board | 2 | 9 000 |
| Office chairs | 3 | 15 000 |
| State duty | 2000 | |
| Notarial services | 800 | |
| Licensing and registration | 15000 | |
| Total | 1 564 400 |
The initial cost of opening a private music school will amount to 1,564,400 rubles.
Skripichny Klyuch LLC will bear monthly expenses for rent, utilities, stationery, communications, security. Table 6 shows payments for these types of services:
Table 6. Current operating costs (fixed)
Fixed costs for the project will amount to 73,100 rubles per month. Fixed costs per year will amount to 877,200 rubles.
We present current costs in the context of fixed and variable.
Table 7. Current costs by year
Thus, the fixed costs aimed at maintaining the activities of the enterprise will amount to 877,000 rubles.
Variable costs (the cost of auxiliary materials - stationery, this is a printed auxiliary material for students. Variable costs are 5,000 rubles per month. Based on 600 students. Thus, with an increase in the number of students, variable costs will increase by the third year of implementation project operating costs will amount to 60,000 rubles.
Let us consider in more detail the costs of administrative and managerial and teaching and educational personnel.
6. Organizational plan
Structure required staff LLC "Treble Key" is as follows (table 8):
Table 8. Personnel structure
Personnel requirements:
Director. Higher education in economics, at least 5 years of managerial work experience. The director carries out the general management of the enterprise.
Client Relationship and Marketing Manager. Higher specialized education, work experience of at least 3 years, communication skills, negotiation skills, experience in conducting advertising campaigns, confident PC user, having a car.
Accountant. Higher specialized education, work experience of at least 5 years, knowledge of 1C, confident PC user. Responsibilities - Maintaining accounting at the enterprise, keeping records of fixed assets, inventories, payroll settlements with suppliers and buyers, tax accounting.
Administrator. Higher secondary education, good looks, confident PC user, sociability, discipline. Responsibilities - scheduling lessons, consulting services, providing the company with materials (paper, pens, etc.).
Teachers. Higher or secondary specialized education. Work experience over 8 years. Responsibilities - teaching lessons.
Cleaning woman. Lack of bad habits, discipline.
Table 9. Payroll
| Position name | Number of persons | Salary, rub. | Bonus,% | Prize, rub. | Total salary per month, rubles | Monthly payroll, rub. | Settlement scheme |
| Director | 1 | 14 000 | 30 | 4 200 | 18 200 | 18 200 | Bonus, rub = salary × bonus,%; Total salary per month = salary + bonus, rubles; Monthly fund salary = total salary × number of people |
| Accounts and Marketing Manager | 1 | 10 000 | 30 | 3 000 | 13 000 | 13 000 | similarly |
| Accountant | 1 | 10 000 | 30 | 3 000 | 13 000 | 13 000 | similarly |
| Administrator | 1 | 10 000 | 30 | 3 000 | 13 000 | 13 000 | similarly |
| Cleaning woman | 1 | 5 000 | 15 | 750 | 5 750 | 5 750 | similarly |
| Total | 5 | 62 950 | 62 950 | Σ lines |
Calculation of the premium:
bonus for the director = 14,000 × 30% = 4,200 rubles.
bonus for the manager = 10,000 × 30% = 3,000 rubles.
premium for an accountant = 10,000 × 30% = 3,000 rubles.
bonus for the administrator = 10,000 × 30% = 3,000 rubles.
cleaning bonus = 5,000 × 15% = 750 rubles
Total salary per month:
salary for the director = 14,000 + 4,200 = 18,200 rubles.
salary for the manager = 10,000 + 3,000 = 13,000 rubles.
salary for an accountant = 10,000 + 3,000 = 13,000 rubles.
salary for the administrator = 10,000 + 3,000 = 13,000 rubles.
salary for a cleaning lady = 5,000 + 750 = 5,750 rubles.
According to the federal law of 24.07.2009. No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Fund social insurance RF, the Federal Fund of Compulsory Medical Insurance and Territorial Compulsory Medical Insurance Funds ", which provides for the replacement of the UST with insurance premiums, deductions from wages will be 34%: 26% - in the Pension Fund of the Russian Federation, 2.9% - in the FSS RF, 2.1 % - in the MHIF and 3% - in the TFOMS.
Table 10. Contributions to insurance funds
The annual salary fund for management personnel will be 1,012,236 rubles.
Let's calculate the teachers' salaries. Teacher salaries are variable and will depend on the number of lessons taught.
Number of lessons per year available: 1 year - 27152
2 years - 33660
3 years - 39306.
In this case, the rate is 24 n / h per week or 32 lessons.
Then the number of n / hours per year will be 20,364 hours in 1 year, 25,245 hours in 2 years, and 29,480 hours in the third year.
The average cost of a standard hour is 60 rubles. The salaries of teachers will depend on the number of lessons taught. The salary of the management staff of the music school will be constant.
Table 11. The salary fund of teachers
Thus, the payroll will increase with the increase in the number of students and, accordingly, with the increase in the number of classes.
It is planned to enroll 400 students in the first year, 500 in the second, and 600 in the third.
Let's calculate the percentage of services provided from the maximum volume.
1-year - 67%,
2-year - 83%,
3-year - 100%. For the next years, it is planned that the school will be 100% full.
According to the estimated enrollment of students, we will predict the lesson plan for the billing period.
Based on experience, the assortment structure will look like this:
Playing the piano (synthesizer) - 19%;
Violin playing - 10%;
Playing the guitar - 25%;
Playing the xylophone - 13%;
Vocal lessons - 15%;
Complex services (playing an instrument, solfeggio, musical literature) - 18%.
Table 12. Sales plan, number of services in 2011
| Index | Quarter | Total for the year | Settlement scheme | |||
| 1 | 2 | 3 | 4 | |||
| Playing the piano | 1290 | 1290 | 1161 | 1290 | 5031 | This year, 67% of the maximum volume of services is planned, i.e. 3 380 × 67% = 2264; 2264 × 19% = 430.430 * 3 = 1290 |
| Violin playing | 678 | 678 | 610 | 678 | 2644 | 3 380 × 67% = 2264; 2264 × 10% = 226 |
| Playing guitar | 1698 | 1698 | 1528 | 1698 | 6622 | 3 380 × 67% = 2264; 2264 × 25% = 566 |
| Playing the xylophone | 882 | 882 | 793 | 882 | 3439 | 3 380 × 67% = 2264; 2264 × 13% = 294 |
| Vocal lessons | 1018 | 1018 | 916 | 1018 | 3970 | 3 380 × 67% = 2264; 2264 × 15% = 339 |
| Comprehensive services | 1222 | 1222 | 1099 | 1222 | 4765 | 2264 × 18% = 407 |
| Total | 6788 | 6788 | 6109 | 6788 | 26471 | |
In the third quarter, there is a 10% decrease in the number of lessons, as it is usually in the summer months a large number of people are planning vacations, and for 2011 the total number of services will be 26471 lessons. Next, let's look at the sales plan for 2012.
Table 13. Sales plan, number of services in 2012
| Index | Quarter | Total for the year | Settlement scheme | |||
| 1 | 2 | 3 | 4 | |||
| Playing the piano | 1599 | 1599 | 1439 | 1599 | 6236 | This year it is planned to carry out 83% of the capacity: 3 380 × 83% × 19% = 533, 533 * 3 = 1599 |
| Violin playing | 841 | 841 | 756 | 841 | 3279 | 3 380 × 83% × 10% * 3 = 841 |
| Playing guitar | 2103 | 2103 | 1892 | 2103 | 8201 | 3 380 × 83% × 25% * 3 = 2103 |
| Playing the xylophone | 1093 | 1093 | 983 | 1093 | 4262 | 3 380 × 83% × 13% * 3 = 1093 |
| Vocal lessons | 1262 | 1262 | 1135 | 1262 | 4921 | 3 380 × 83% × 15% * 3 = 1262 |
| Comprehensive services | 1514 | 1514 | 1362 | 1514 | 5904 | 3 380 × 83% × 18% * 3 = 1514 |
| Total | 32803 | |||||
The sales plan for 2012 will be 32803 classes.
Table 14. Sales plan, number of services in 2013
| Index | Quarter | Total for the year | Settlement scheme | |||
| 1 | 2 | 3 | 4 | |||
| Playing the piano | 1926 | 1926 | 1733 | 1926 | 7511 | This year it is planned to carry out 100% of the capacity: 3 380 × 19% * 3 = 1926 |
| Violin playing | 1014 | 1014 | 912 | 1014 | 3954 | 3 380 × 10% * 3 = 1014 |
| Playing guitar | 2535 | 2535 | 2281 | 2535 | 9886 | 3 380 × 25% * 3 = 2535 |
| Playing the xylophone | 1318 | 1318 | 1186 | 1318 | 5104 | 3 380 × 13% * 3 = 1318 |
| Vocal lessons | 1521 | 1521 | 1368 | 1521 | 5931 | 3 380 × 15% * 3 = 1521 |
| Comprehensive services | 1825 | 1825 | 1642 | 1825 | 7117 | 3 380 × 18% * 3 = 1825 |
| Total | 39503 | |||||
The sales plan for 2014 will be 39503 lessons. It is planned that in 2013 and in subsequent years the school capacity will be 100%
Vocal lessons - 250 rubles
Table 14 shows the revenue plan:
Table 15. Revenue plan, rub.
| Index | 1 year | 2 year | 3 year | 4 year | 5 year | Settlement scheme |
| Playing the piano | 1006200 | 1247200 | 1502200 | 1502200 | 1502200 | Number of services per year (piano) × price |
| Violin playing | 528800 | 655800 | 790800 | 790800 | 790800 | similarly |
| Playing guitar | 1324400 | 1640200 | 1977200 | 1977200 | 1977200 | similarly |
| Playing the xylophone | 687800 | 852400 | 1020800 | 1020800 | 1020800 | similarly |
| Vocal lessons | 992500 | 1230250 | 1482750 | 1482750 | 1482750 | similarly |
| Comprehensive services | 1286550 | 1594080 | 1921590 | 1921590 | 1921590 | similarly |
| Total | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
Thus, for the first year, the revenue will amount to 5826250 rubles, in the second year - 7219930 rubles, in the third, fourth and fifth years - 8695340 rubles. Guitar playing, all-inclusive services and vocal services are the most lucrative services.
7. Financial plan
Funding strategy:
The initial investment is RUB 1,564,400.
Borrowed capital - 1,200,080 rubles.
Equity capital - 564 320 rubles. from it it is planned to leave a cash reserve for unforeseen circumstances in the amount of 200,000 rubles, the remaining 364,320 rubles. will go to development.
To finance the project, it is planned to take a loan (“Gain momentum”) in the amount of 1,200,080 rubles, for three years with payment of the principal debt in equal installments monthly, at 20% per annum in Kamabank.
Table 12 shows the loan repayment schedule:
Table 16. Loan repayment schedule
| Month year | Remaining principal debt, rub | Payment of the principal debt, rub | Interest payment, rub | Total payments per month, rub |
| 1 | 1200080,00 | 33335,56 | 20001,73 | 53337,29 |
| 2 | 1166744,44 | 33335,56 | 19446,13 | 52781,69 |
| 3 | 1133408,89 | 33335,56 | 18890,53 | 52226,08 |
| 4 | 1100073,33 | 33335,56 | 18334,92 | 51670,48 |
| 5 | 1066737,78 | 33335,56 | 17779,32 | 51114,87 |
| 6 | 1033402,22 | 33335,56 | 17223,71 | 50559,27 |
| 7 | 1000066,67 | 33335,56 | 16668,11 | 50003,67 |
| 8 | 966731,11 | 33335,56 | 16112,51 | 49448,06 |
| 9 | 933395,56 | 33335,56 | 15556,90 | 48892,46 |
| 10 | 900060,00 | 33335,56 | 15001,30 | 48336,86 |
| 11 | 866724,44 | 33335,56 | 14445,70 | 47781,25 |
| 12 | 833388,89 | 33335,56 | 13890,09 | 47225,65 |
| Total for 1 year | 400 026,67 | 203 350,96 | 603 377,62 | |
| 1 | 800053,33 | 33335,56 | 13334,49 | 46670,04 |
| 2 | 766717,78 | 33335,56 | 12778,89 | 46114,44 |
| 3 | 733382,22 | 33335,56 | 12223,28 | 45558,84 |
| 4 | 700046,67 | 33335,56 | 11667,68 | 45003,23 |
| 5 | 666711,11 | 33335,56 | 11112,07 | 44447,63 |
| 6 | 633375,56 | 33335,56 | 10556,47 | 43892,03 |
| 7 | 600040,00 | 33335,56 | 10000,87 | 43336,42 |
| 8 | 566704,44 | 33335,56 | 9445,26 | 42780,82 |
| 9 | 533368,89 | 33335,56 | 8889,66 | 42225,21 |
| 10 | 500033,33 | 33335,56 | 8334,06 | 41669,61 |
| 11 | 466697,78 | 33335,56 | 7778,45 | 41114,01 |
| 12 | 433362,22 | 33335,56 | 7222,85 | 40558,40 |
| Total for 2 years | 400 026,67 | 123 344,02 | 523 370,69 | |
| 1 | 400026,67 | 33335,56 | 6667,24 | 40002,80 |
| 2 | 366691,11 | 33335,56 | 6111,64 | 39447,20 |
| 3 | 333355,56 | 33335,56 | 5556,04 | 38891,59 |
| 4 | 300020,00 | 33335,56 | 5000,43 | 38335,99 |
| 5 | 266684,44 | 33335,56 | 4444,83 | 37780,39 |
| 6 | 233348,89 | 33335,56 | 3889,23 | 37224,78 |
| 7 | 200013,33 | 33335,56 | 3333,62 | 36669,18 |
| 8 | 166677,78 | 33335,56 | 2778,02 | 36113,57 |
| 9 | 133342,22 | 33335,56 | 2222,41 | 35557,97 |
| 10 | 100006,67 | 33335,56 | 1666,81 | 35002,37 |
| 11 | 66671,11 | 33335,56 | 1111,21 | 34446,76 |
| 12 | 33335,56 | 33335,56 | 555,60 | 33891,16 |
| Total for 3 years | 400 026,67 | 43 337,09 | 443 363,76 |
Thus, payments on loans in the first year will amount to 603,377.62 rubles, in the second year - 523,370.69 rubles, in the third year - 443,363.76 rubles.
Based on the calculated data, we will draw up a profit and loss statement
Table 17. Profit and loss statement
| 1 year | 2 year | 3 year | 4 year | 5 year | |
| Revenue | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| Expenses | |||||
| - fixed costs | 877200 | 877200 | 877200 | 877200 | 877200 |
| loan payments | 603377,62 | 523370,69 | 443363,76 | 0 | 0 |
| -variable costs | 38400 | 48000 | 60000 | 60000 | 60000 |
| - salary ex. staff | 1012236 | 1012236 | 1012236 | 1012236 | 1012236 |
| - teachers' salaries | 1637266 | 2029698 | 2370192 | 2370192 | 2370192 |
| Profit | 1657770,38 | 2729425,31 | 3932348,24 | 4375712 | 4375712 |
| Income tax 15.5% | 256954,41 | 423060,92 | 609513,98 | 678235,36 | 678235,36 |
| Net profit | 1400815,97 | 2306364,39 | 3322834,26 | 3697476,64 | 3697476,64 |
The net profit in the first year of the project will be 1,400,815.97 rubles, in the second year the net profit will be 2,306,364.39 rubles, in the third year of the project, the net profit will be 3322834.26 rubles. and starting from the fourth - 3697476.64 rubles.
Table 18. Statement of cash flows
To assess the effectiveness of the project, it is necessary to determine the discount rate, we use the cumulative method for this:
Usually, the specific amount of the premium for each type of risk (with the exception of country risk) is determined by expert judgment in the range of a probable interval from 0 to 5%.
The formula for calculating the discount rate using the cumulative method is as follows:
R = Rf + R1 + ... + Rn, (1)
where R is the discount rate;
Rf is the risk-free rate of return;
R1 + ... + Rn - risk premiums for various risk factors.
As a risk-free rate, you need to take income on government securities. Taking into account the fact that the central bank's discount rate is 11%, the yield on securities is usually lower on the website http://bonds.finam.ru/ it is noted that it fluctuates around 8-9% per annum.
It is assumed that the risk-free rate will be 8%.
When calculating the discount rate, premiums for different kinds risks associated with a specific investment (country risk, risks associated with company size, dependence on a key figure, product / geographic diversification, clientele diversification, financial structure, etc.). Usually, the specific amount of the premium for each type of risk (with the exception of country risk) is determined by expert judgment in the range of a probable interval from 0 to 5%.
Let's define the most significant risks for a private music school.
Company size
This risk factor is estimated in the range of 0 - 3%. We accept in the amount of 2%, because the object of assessment can be positioned as a medium-sized business of a regional scale.
Financial structure
This risk factor is estimated in the range of 0 - 5%. This indicator depends on the concentration factor equity capital and on the indicator of current liquidity. We accept at the rate of 4%
Industrial and territorial diversification
This risk factor is estimated in the range of 0 - 3%. The company has only one area of activity - the sale of railway tickets. Territorial diversification is present within the Perm region, which is not enough for sustainable business. We accept at a rate of 2%
Clientele diversification
This risk factor is estimated in the range of 0 - 4%. The risk of losing clientele is common for all companies. However, the loss of a client in varying degrees is reflected in the sales volumes of different enterprises. The less dependence of the company's income on one or more largest clients, so with others equal conditions it is more stable. The consumers of train tickets are consumers of different ages, which makes it possible to assess this risk factor as an average of 2%.
The profitability of the enterprise and the predictability of its income.
This risk factor is estimated in the range of 0 - 4%. Profitability of this enterprise primarily depends on the pricing policy. The predictability and stability of income in this business is not high enough, therefore we estimate this factor at 3%
Quality of management
The quality of management is reflected in all spheres of the company's existence, that is, the current state of the company and the prospects for its development are largely predetermined by the quality of management. It is often impossible to identify those individual indicators that are particularly influenced by management. Therefore, this risk factor is defined as the average value of factors, except for factors that depend on the size of the company and the predictability of income. The value of the quality factor of management is 2%
Other own risks
This risk factor is estimated in the range of 0 - 5% and takes into account the likelihood of other specific risks inherent in the company being assessed on the receipt of projected income. Taking into account the specifics of doing business in Russia, it is necessary to provide in the discount rate the value this factor at the midpoint of the range. We accept this figure of 2.5%.
Taking into account the risk-free rate, we get 25%.
Table 19. Calculation of discounted cash flow:
NPV = -1564400 + -163584 / (1 + 0.25) 1 + 2306364.39 / (1 + 0.25) 2 + 3322834.26 / (1 + 0.25) 3 + 3697476.64 / (1+ 0.25) 4 + 3697476.64 / (1 + 0.25) 5 = 5667878.95> 0
Based on this table, we can conclude that Skripichny Klyuch LLC will start making profits only from the second year.
Thus, we can conclude that the project is effective because the net present value is positive (NPV> 0).
Let's calculate the profitability index (PI):
PI = 14613775/1564400 = 9.3
Since the PI value> 1, this project considered profitable.
Let's calculate the payback period of the project (PP):
Investments in the project amount to 1,564,400 rubles. Net profit in the 2nd year –2,142,780.4 rubles. The payback period will be 1 year 2 months.
Let's calculate the profitability indicators:
Table 20. Profitability indicators
According to calculations, the profitability of sales increases from the first year of the project from 28% and in the third year of the project is 38.8%. This is due to an increase in net profit.
Return on Sales = Net Income / Revenue × 100
Based on the results of the profitability indicators, it can be concluded that the project is efficient and cost-effective.
The indicator of profitability of sales allows you to analyze the change in profitability due to changes in price and volume of sales and changes in value. This ratio shows that by the beginning of the third year of the project implementation, about a third of the proceeds, that is, 38%, will be profit.
In general, the company has a positive trend in its development. The present value (NPV) of the project is positive and amounts to 5667878.95 rubles. The implementation of the project is expedient.
8. Potential risks
In its activities, the company is faced with high market uncertainty and a variety of risks that, under certain circumstances, may affect the results of its operations.
The most significant risks for Skripichny Klyuch LLC:
1. Industry risks.
First of all, this risk is associated with the youth of the industry and the lack of a clear understanding of the advantages of private education in Russia.
2. Country and regional risks.
This risk is expressed, first of all, in the economic recession, which is observed in modern Russia and in high degree the uncertainty that is inherent in our country.
The company faces inflationary risks that could have a negative impact on the results of its operations. Accelerating inflation rates have a negative effect on financial results enterprises.
4. Legal risks.
Legal risks are associated with insufficient elaboration of the legal framework for the implementation of private education.
5. Market risks associated with the likelihood of not attracting customers.
Table 20 provides a risk grading map. These risks are sorted according to their likelihood and impact.
Table 21. Risk sorting map
Based on this table, we can conclude that market and financial risks have the greatest impact.
Table 22. Assessment of risks, their ranking
Thus, the most dangerous for the Skripichny Klyuch LLC school are financial risks and market risks.
Risk assessment
Break-even point is the minimum volume of production and sales of products, at which expenses will be compensated by income, and with the production and sale of each subsequent unit of production, the enterprise begins to make a profit. The break-even point can be determined in units of production, in monetary terms, or in terms of the expected profit margin.
The break-even point allows you to determine after what level of sales their profitability is ensured.
Determining the break-even point using profit margin is an alternative to the mathematical method. The margin method is based on determining the difference between sales revenue and variable costs... Therefore, profit and fixed costs are part of the profit margin. The break-even point will be reached when the company receives income sufficient to cover fixed costs.
Marginal Income = Unit Price - Variable Cost
The variable costs per unit of output with a full school workload will be - 61,158 / 600 = 101.93 rubles, where 600 is the number of students in the school since 2013.
The average unit price will be 220 rubles.
Marginal income per unit of production = 220 - 101.93 = 118.07 rubles, Break-even point formula:
Break-even point = total fixed costs / marginal income per unit of output.
Break-even point = 1,889,236 / 118.07 = 16,000 lessons
Figure 1 Break-even chart
Thus, the school needs to spend 1,334 lessons per month at an average selling price of 220 rubles, so that a private music school has neither profit nor loss. Increasing the volume of lessons for the second and third years by 20%.
The appendix presents the aggregated forecast balance and cash flow budget.
Sensitivity analysis
The objective of quantitative analysis is to measure numerically the impact of changes in risk factors on project performance.
Sensitivity analysis occurs with a "sequential - single" change in each variable: only one of the variables changes its value, on the basis of which the new value of the used criterion is recalculated (for example, NPV).
We take as variable initial variables:
Investment size
Amount of services
The salary
The resulting project indicators can be:
Performance indicators (net present value, internal rate of return, payback period, return on investment)
Annual indicators of the project (balance sheet profit, balance of accumulated real money).
Initial NPV = 5667878.95 rubles.
Let's increase the volume of investments by increasing the borrowed funds by 5% and calculate the NPV. We will carry out the calculation in Excel.
We will summarize the obtained data in a table.
Table 23. Analysis of the sensitivity of the project
| Deviation from the baseline,% | NPV on change | |||
| Number of services | Service price | the salary | Investment size | |
| -10 | 4031517,276 | 3540608,474 | 6422702,111 | 5785101,687 |
| -5 | 4849698,113 | 4522425,329 | 6045290,531 | 5726490,319 |
| 0 | 5667878,95 | 5667878,95 | 5667878,95 | 5667878,95 |
| +5 | 6486059,787 | 6158787,752 | 5409684,257 | 5609267,581 |
| +10 | 7304240,624 | 7290659,451 | 4913055,789 | 5550656,213 |
Rice. 2 Sensitivity analysis of the project
Based on the data obtained, we will build a graph of the sensitivity of the project from the listed factors.
This project is most sensitive to changes in the number of services, while NPV fluctuations are the greatest.
When the price changes, there is also a change in NPV.
Thus, the project has the highest sensitivity to changes in the following variables: the number of services and the price of services.
Conclusion
A business plan is a concise, accurate, accessible description of a prospective business. By its content and purpose, it is a planning document that has a multipurpose nature:
It is developed to justify a new case (it gives all the main aspects of future activities, analyzes the problems that will have to be faced, determines the ways to solve them);
Can serve as a formal legal document with which to begin the formation authorized capital and financial assets of the future enterprise;
Used as a means of obtaining the necessary investment;
In this work, research was carried out and conclusions were drawn on the corresponding tasks set at the beginning of the work.
The aim of the work is to develop a business plan for a private music school.
The first chapter defines the concept, essence, structure of a business plan, its place in the planning system; studied modern techniques and standards for developing business plans in Russia. In addition, the main approaches and methods for assessing the effectiveness and risks of the project were considered.
In the second chapter, a business plan was developed for the creation of a private music school Skripichny Klyuch LLC.
The goal of the project is to organize a private music school that will provide the following services: learning to play the piano, violin, xylophone, guitar, vocal lessons, solfeggio and music literature.
A special feature of Skripichny Klyuch LLC is that the school offers music lessons both for children (from 5 years old) and for adults, guaranteeing an individual approach to everyone. Within the framework of the school, musical and educational classes will be held, the purpose of which is the development of creativity, independence, the ability to be active, active, aspiring, emotionally developed, whole and harmonious.
Premises will be rented for the implementation of the project, with total area 283sq.m.
Competitive advantages of Skripichny Klyuch LLC:
Private Music School "Treble Clef" provides services of the highest level, the quality of which is ensured by the experience, knowledge and culture of teachers;
Organization of the educational process using a unique modern concept and methodology of teaching music N.A. Berger;
Skripichny Klyuch LLC is located in the center of Perm;
Children and adults are provided with a reliable level of security during their stay at school;
The analysis showed that the main competitor of the newly organized enterprise is the “Flowers by the Stream” private music school, which has long existed on the market.
Initial investments amount to 1,564,400 rubles, based on the results of the project, the net discounted income will amount to 5,667,878.95 rubles, the profitability index is 9.3%, the payback period is 14 months.
The analysis of the sensitivity of the project showed that this project is most sensitive to changes in the number of services.
The total cost of the equipment purchased by Skripichny Klyuch LLC will amount to 1,546,600 rubles.
The initial one-time costs should include the registration and licensing costs of a private educational institution. These costs must include the costs of permits, licensing costs, equipment purchase costs include transportation costs. The initial cost of opening a private music school will amount to 1,564,400 rubles.
Analyzing Internet sources, advertisements in newspapers prices will be accepted at the average market level:
Playing instruments - 200 rubles.
Vocal lessons - 250 rubles
Complex services - 270 rubles.
Based on the data, a sales plan was calculated, a profit and loss statement was drawn up. In this paper, the effectiveness of the proposed project is calculated and the sensitivity of the project is analyzed.
The project has the highest sensitivity to changes in the following variables: the number of services and the price of services.
The project has an average sensitivity to changes in such an indicator as wages and is less sensitive to changes in the volume of investments (due to an increase in borrowed funds).
To reduce possible risks, it is necessary to regularly analyze the number of services provided, to determine the exact number of students. For a regular influx of students to a music school, it is necessary to conduct a regular advertising campaign.
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Reincarnation
Forecast aggregate balance
| 1 year | 2 year | 3 year | 4 year | 5 year | ||
| Assets | ||||||
| Permanent assets | 200000 | 200000 | 200000 | 200000 | 200000 | |
| Intangible assets | ||||||
| Fixed assets | ||||||
| Uncompleted capital investments | ||||||
| Long-term financial investments | ||||||
| Other fixed assets | 200000 | 200000 | 200000 | 200000 | 200000 | |
| Current assets | 5876250 | 7269930 | 8745340 | 8745340 | 8745340 | |
| Stocks | ||||||
| Unfinished production | ||||||
| Finished products and goods | ||||||
| Accounts receivable from buyers, incl. | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 | |
| Advances issued | ||||||
| Short-term financial investments | ||||||
| Cash | 50000 | 50000 | 50000 | 50000 | 50000 | |
| Other current assets | ||||||
| Total assets | 6076250 | 7469930 | 8945340 | 8945340 | 8945340 | |
| Liabilities | ||||||
| Capital | 364320 | 724053,85 | 1027732,2 | 1186380,6 | 1186381 | |
| Authorized capital | 364320 | 364320 | 364320 | 364320 | 364320 | |
| Additional capital and reserves | ||||||
| Undestributed profits | 359733,85 | 663412,2 | 822060,6 | 822061 | ||
| long term duties | 0 | 0 | 0 | 0 | 0 | |
| Loans | 0 | |||||
| Other long-term liabilities | ||||||
| Current responsibility | 3 509 834,03 | 3 988 365,61 | 4 435 305,74 | 4 060 663,36 | 4 060 663,36 | |
| Loans | 603 377,62 | 523 370,69 | 443 363,76 | 0 | 0 | |
| Debts to suppliers | ||||||
| Advances received | ||||||
| Wage arrears | 2649502 | 3041934 | 3382428 | 3382428 | 3382428 | |
| Debt on taxes and duties | 256954,41 | 423060,92 | 609513,98 | 678235,36 | 678235,36 | |
| Other current liabilities | ||||||
| Total liabilities | 3 874 154,03 | 4 712 419,46 | 5 463 037,94 | 5 247 043,96 | 5 247 044,36 | |
Cash flow budget
| Name of articles | 1 year | 2 year | 3 year | 4 year | 5 year |
| CURRENT ACTIVITY | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| COMING | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| Receipts from buyers of products (works, services) | |||||
| Total income from current activities: | 2649502 | 3041934 | 3382428 | 3382428 | 3382428 |
| CONSUMPTION | 256954,41 | 423060,92 | 609513,98 | 678235,36 | 678235,36 |
| Payments to staff and related taxes | 877200 | 877200 | 877200 | 877200 | 877200 |
| Current taxes | |||||
| Payment for energy and utilities, rent | |||||
| Extinguishing finance lease liabilities | |||||
| Other settlements with suppliers and personnel | |||||
| Non-productive and social expenses | 3783656,41 | 4342194,92 | 4869141,98 | 4937863,36 | 4937863,36 |
| Other expenses and payments | 2042593,59 | 2877735,08 | 3826198,02 | 3757476,64 | 3757476,64 |
| Total expenses for current activities: | |||||
| Net flow from current activities | |||||
| INVESTMENT ACTIVITIES | |||||
| COMING | |||||
| Sale of fixed assets | |||||
| Total income from investment activities | -1564400 | ||||
| CONSUMPTION | |||||
| Purchase costs of property, plant and equipment | -1564400 | 0 | 0 | 0 | |
| Other capital expenditures | -1564400 | 0 | 0 | 0 | |
| Total investment expense | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| Net investment flow | 5826250 | 7219930 | 8695340 | 8695340 | 8695340 |
| FINANCIAL ACTIVITIES | |||||
| COMING | |||||
| Attraction of short-term bank loans | |||||
| CASH FUNDS MOVEMENT | |||||
| COMING | |||||
| 0 | 0 | 0 | 0 | 0 | |
| Repayment of loans granted | 603 377,62 | 523 370,69 | 443 363,76 | 0 | 0 |
| Return of other allocated funds | 0 | 0 | 0 | 0 | |
| Total cash receipts | 603 377,62 | 523370,69 | 443363,76 | 0 | |
| CONSUMPTION | |||||
| From transactions with bills of exchange of third parties | 0 | 0 | 0 | 0 | |
| Placing in bank deposits | 0 | 0 | 0 | 0 | |
| Granting a loan | 0 | 0 | 0 | 0 | |
| Total cash funds expense | 0 | 0 | 0 | 0 | |
| Total net cash flow | -125184,03 | 2354364,39 | 3382834,26 | 3757476,64 | 3757476,64 |
Before opening a private music school, you need to decide on the target audience to which this art will be taught. And also determine the direction taught in music.
So, first you need to find good room... Because we are going to open a general education institution, thanks to this we can rent municipal premises at a very favorable price. For example, a room of 150 thousand square meters. meters will be released at about $ 1350 per month.
There are no special requirements for an office space. Workplaces and a place for employees to rest, where you can have a snack, drink tea, should be equipped. But in the case of a stationary school, everything is a little more complicated.
The room should be large and easily accessible. It should be possible to equip several classrooms for classes, an office part, a place for an administrator, a mini-kitchen. It is also important to make a good and interesting room design.
|
Finding great staff is the most important and difficult task. It is imperative that your staff genuinely do their job well and want to bring joy to your customers.
The state provides assistance in the form of preferential taxes and government subsidies, all of which can cover about 20% of all costs. Thereby, private school made a very profitable business.
It is very important that children and their parents know about the opening of your music school. This can be easily achieved by hanging advertisements v mainstream schools... It would be nice if you advertise in the media.
You can offer preferential services and discounts to employees of businesses in your area. For example, a 10% discount for children of medical staff located near the clinic. At first, you will also have to negotiate with school principals about advertising, this can be a regular announcement, but a live performance on parent meeting or in front of children.
In addition to advertising and renting premises, you will have to incur expenses for the purchase of musical instruments, which will take about 300 thousand rubles, for the payment of salaries to employees - teachers and administrative staff - 200 thousand rubles, the purchase of furniture and equipment: tables, chairs, music - 50 thousand rubles ... V total amount the initial cost of opening a private music school will amount to 350 thousand rubles a one-time 400 thousand rubles every month.
Let's calculate the profitability of this business idea. Training is carried out in 2 shifts, and one day there are 10 hours of lessons in 6 classes, a total of 1800 hours of lessons per month. According to the program, training is carried out 3 times a week for an hour and a half. The average monthly tuition fee will be 5,000 rubles. It is easy to calculate that the monthly revenue is equal to 450,000 rubles. Taking into account government subsidies, the net profit will amount to 130,000 rubles per month. The payback period for the business is 3-4 months. With a tuition fee of 6,000 rubles, you will earn profit even without government subsidies.
 Ideas for Business from the section: |
