Manufacture of wood cable spools. Production of cable drums. Dimensions of sheathing boards and steel tape, mm

Winding machines "Meteor"

Design parameters of wooden drums

Dimensions of sheathing boards and steel tape, mm

Mats dimensions, mm

Lengths of cables or wires that can be wound on drums, m

The Tochnost enterprise manufactures high-precision coils, as well as other coil products with a wire diameter of 0.01-0.5 mm and an outer winding diameter of up to 150 mm. Such elements are used in the radio engineering, electronic industry.

The technical equipment of the production allows you to maintain a given number of turns with an accuracy of a turn and quickly manufacture products in large batches.

Winding coils to order is possible if there is design documentation: an electrical diagram, an assembly drawing or a product sketch.

High-tech Swiss machines "Meteor" are used to work with coil products: they meet all the necessary requirements for equipment of this type.

The winding machine "METEOR" has the following characteristics:

It is capable of winding custom coils with an accuracy of +1 turn;
Suitable for ordinary, sectional and other types of winding;
The total number of turns reaches 15,000;
Winding width in the range from 0.2 to 70 millimeters;
The wire diameter is 0.01-0.5mm;
The outer diameter of the winding ranges from 50 mm.

The built-in drive allows you to adjust the winding mode depending on the type of product and easily reprogram it to the required values. The machine is designed to provide maximum winding accuracy and stability. High productivity ensures prompt execution of the order, regardless of the batch size, as well as reducing the cost of the final product.

All this allows the customers of Tochnost LLC to receive all the advantages of the company's flexible pricing policy.

LLC "Tochnost" is a modern production of radio-technical coils and coil products for watches, electronics and complex industrial equipment. Our high professionalism and many years of experience are a guarantee that you will like the result of our cooperation!

You can get expert advice or leave a request by phone

If in your region there are at least 1-2 large manufacturers of cable products, then perhaps the idea of \u200b\u200bopening a production of cable reels will suit you. It's not just manufacturers who need cable reels, though. There are many cable bases where the cable is cut and rewound. All of them need cable drums to transport cables and wires. Here's what they say on the forums (homeidea.ru):

Cable reels or, as they are called, cable reels are used for winding, transporting and storing cable products. Available in sizes 5 to 22. For cable drums, GOST 5151-79 "Wooden drums for electrical cables and wires" is established.

Cable reels are needed, first of all, by those who produce cable products. There is an offer on the market, but often wooden drums are delivered in not very good quality, made in a garage, on old equipment from the 80s and 90s. If you can offer a better product, then you will always have a buyer. The wholesale price for wooden cable drums of size 8 starts at 800 rubles, for size 22 - from 2500 rubles apiece. In fact, even a small workshop with 6 workers can produce up to 15 cable drums per shift. The monthly turnover of such a micro-enterprise will be at least 400 thousand rubles. In addition, the company can also manufacture other wood products, such as wooden pallets.

It is beneficial to locate production where there is a sufficient raw material base: logging enterprises, sawmills. Cable reels are a fairly large product, therefore, its production requires the availability of sufficient production and storage facilities. The approximate structure of the enterprise is as follows:

production workshop - from 150 sq. m;
mechanical repair workshop - from 50 sq. m;
warehouse - from 100 sq. m;
office and staff premises - from 20 sq.m;
shower and toilet - from 8 sq.m.

The presence of central water supply and sewerage is required. For year-round production, a heated room is required. Thus, you will need to rent production areas from 300 sq. m. Depending on the region, monthly rent will cost from 80 thousand rubles.

The main costs at the start of the business will go to the purchase of equipment. In the market for equipment for the production of cable reels, manual and automatic lines are distinguished. If you want to save money at the start, then take b. at. hand lines. A full-fledged production can be opened with an amount of up to 5 million rubles. At the same time, get ready for the fact that you will have to create a staff of 15-20 people who will be employed directly in production. One worker can make 2-3 drums in an 8-hour shift. Accordingly, 25 people are required to produce 50 drums per shift. As an example, the words of the user "Roman Valerievich" from the professional forum of the forestry industry wood.ru:

The purchase of automatic equipment, a line for the production of cable reels, will cost several times more than manual equipment. We are talking about amounts of 10 million or more rubles. On the other hand, automation will make it possible to produce a better quality product, where the likelihood of defects inherent in manual production is minimized. In addition, the need to hire a large number of workers is significantly reduced, which significantly reduces the fixed costs associated with the payment of wages. Hence, the production cost will also be lower, and there will be additional scope for setting prices for products. The product will be more competitive.

The most reliable lines for the production of cable reels are produced in Spain and Italy. For example, the processing center "Bobimatic" for cable drums (Spain):

Such a device makes cutting a circle (bobbin) from a knocked-down shield, chamfering, milling a neck circle, drilling holes for bushings and pins, cutting a concentric neck groove.

Corali's Italian lines have even more functionality and include a nailer, a drilling machine, a forming and milling machine, a cleaning section, a mechanical stacker, and a chain conveyor. This line allows the manufacture of drums with jaw sizes from 600 to 1250 mm, from 1000 to 2500 mm. The line can be served by only 4-6 people. And its productivity is at least 800 finished products per shift.

There is another option for organizing such a business - buying a finished production. For example, Avito has offers for 11 million rubles:

The advantage of this option is that you get a ready-made working model with an accumulated customer base. Buy and get income. Another question: how profitable is this production, and is it profitable at all ...

Wooden drums are designed for winding and transporting cables and wires. Currently, they are the main type of packaging for cable products. The design of drums in accordance with GOST 5151-79 is shown in the figure, and the dimensions are given in the table. The drum number corresponds to the diameter of the cheek in decimeters.

To protect the outer turns of a cable or wire wound on a drum from mechanical damage during transportation and storage, sheathing of drums or packing with mats is used.

The main traditional method of cladding is to lay a continuous row of boards on the edges of the cheeks and fasten them with nails through a steel tape that wraps around the edges of the cladding.

The dimensions of the sheathing boards and steel strip are shown in the table.

In permitted cases, partial sheathing can be performed, in which the gaps between the boards are no more than 50% of their width.

Drum number	Dimensions, mm							Number of pins, pcs.
	Diameter				Neck length, l	Thickness
	cheeks, Dsh	neck, dsh	axial bore	studs	Neck length, l	cheeks, s	details

Mat number	Drum number	Board thickness (not less)	Board width (no more)	Nominal width of the mat	Wire diameter (not less)	Steel belt width


	14a; 86; ten; 12

	Yua; 12a; 14; 14c




	20a; 22a; 226; 22b

Energy resource

Siberian region

Energy resource

Siberian region

1. Product quality
2. Technical and economic indicators
3. Packaging
4. Performance characteristics
5. Sales price
6. Terms of payment
7. Terms of payment
10.Sales channels
11. Degree of market coverage
12. Placement of storage facilities

13. Promotion of the product on the market:
Personal sale
Television Marketing
Sale of goods through the media

Cable diameter, mm	Drum number
Cable diameter, mm	5	6	8	10	12	14	16	17	18	20	22	25	26	30

Packing mats are a continuous row of boards of the same length held together by steel tape or wire, which are wrapped around a reel-wound cable or wire during packing. The mats are made with gaps between the boards. The amount of gaps should not exceed 50% of the total length of the M-200 mat and 30% for other types. As a reference, the table lists the lengths of the cable or wire that can be wound on reels of individual sizes.

If you have not found information on the products you are interested in, please contact the forum and you will certainly receive an answer to your question. Or use the form to contact the administration of the portal.

For reference: Section "Reference" on the site site is intended solely for informational purposes. The handbook was compiled by sampling data from open sources, as well as thanks to information received from cable manufacturers. The section is constantly updated with new data, and also improved for ease of use.

List of used literature:

Electrical cables, wires and cords.
Directory. 5th edition, revised and enlarged. Authors: N.I.Belorusov, A.E.Sahakyan, A.I. Yakovleva. Edited by N.I.Belorussov.
(Moscow: Energoatomizdat, 1987, 1988)

“Optical cables. Manufacturing plants. General information. Structures, equipment, technical documentation, certificates "
Authors: Larin Yuri Timofeevich, Ilyin Anatoly Alexandrovich, Nesterko Victoria Alexandrovna
Year of publication 2007. Publishing house "Prestige" LLC.

Directory "Cables, wires and cords".
VNIIKP publishing house in seven volumes 2002.

Cables, wires and materials for the cable industry: Technical reference.
Comp. and editing: Kuzenev V.Yu., Krekhova O.V.
Moscow: Publishing House "Oil and Gas", 1999

Cable products. Directory

Installation and repair of cable lines. Electrician's Handbook
Edited by A.D. Smirnova, B.A. Sokolova, A.N. Trifonova
2nd edition, revised and enlarged, Moscow, Energoatomizdat, 1990

Introduction

2. Characteristics of the enterprise

3. Product characteristics

4. Sales market

5. Analysis of competitors

6. Marketing plan

7. Production plan

8. Financial plan and indicators of production efficiency

8.1 Commercial effectiveness of the project

8.2 Effectiveness of Project Participation

8.3 Budget efficiency of the project

9. Assessment of project risks

Conclusion

Introduction

The work presents a business plan for the development of production and sales of cable products - wooden drums. Wooden drums are designed for winding and transporting cables and wires. Currently, they are the main type of packaging for cable products.

Reel demand is not subject to seasonal fluctuations and remains high throughout the year. The analysis of the market conditions showed that it is favorable.

The purpose of developing a business plan is to plan the production of a new type of product for the production of wooden cable drums for the next 5 years.

The project will be financed through a loan from a bank. The loan will be used to purchase production facilities and equipment necessary for the production of wooden cable drums.

1. Summary

Indicators	Indicator value
1. Organizational and legal form of business: a) legal entity: b) individual entrepreneurship
2. Taxation system: a) general taxation system b) simplified taxation system c) the system of taxation in the form of a single tax on imputed income for certain types of activities
3. Project risk versus investing money in a bank,% (risk coefficient)
4. Sources of investment financing or business development method: a) bank loans b) own funds of the enterprise c) leasing d) franchising e) other source (indicate which one)
5. Investment over time: a) stretched b) not stretched
6. Using a sound pricing strategy: a) The "skimming" strategy b) Market penetration strategy c) Strategy of stable prices

Currently, one of the areas of specialization of ADM LLC is the sale of cable and electrical products. Cable products make up more than 70% of the enterprise's marketable volume and are promising for the development of ADM LLC. A promising direction of development of ADM LLC is the release of new products, organized on the basis of new equipment purchased by the enterprise.

The work presents a business plan for the development of production and sales of cable products - wooden drums. The loan amount is 500,000 rubles, the interest on the loan will be 23% per year.

LLC "ADM" plans to supply at least 30,000 pieces of products annually.

This production will employ an average of 5 people.

When calculating the efficiency of this production, it was found that:

The net present value of the project is 55,598.9 thousand rubles.

Net profit in the first year of the project - 11028.5 thousand rubles.

The payback period is a month.

Profitability of the project -112.2%.

2. Characteristics of the enterprise

LLC "ADM" was established to provide enterprises in Eastern Siberia and the Far East with cable, wire and electrical products. The enterprise LLC "ADM" plans to produce cable wooden drums in accordance with GOST 5151-79, as well as by individual order (according to the Customer's TU). The drums are made from softwood edged sawn timber (spruce, pine) on an automatic line. The applied production technology allows to achieve the appropriate quality, as well as increased rigidity of the assembled drums. Completion of cable wooden drums at the request of the Customer. On average, about five workers are needed to service this drum production line. The technological process for the production of wooden drums consists of the following stages:

Crumbling boards;

Sawing boards;

Shield kit;

Jigsaw processing;

For the production of wooden drums, it is necessary to take into account the required amount of equipment and its load. Calculations are presented in table 2.

Table 2 Required amount of equipment and its load

Calculation of the size and volume of the workshop building and the site are presented in tables 3 and 4.

Table 3 Calculation of the size of the production area

Table 4 Calculation of the size and volume of the workshop building

The calculation of the required number of workers for this production is presented in table. five.

Table 5 Calculation of the required number of employees

Position	Wed / monthly salary, rub.	Number of workers, people	General payroll fund, rub.
Position	Wed / monthly salary, rub.	Number of workers, people
Leader
Joiner-machine operator
Borer
Planer
Helper. working

3. Product characteristics

The quality of raw materials and cable products meets the requirements of GOST 5151-79. Product characteristics are presented in table. 6.

Table 6 Parameters of cable reels (mm)

Drum number	Cervical circle diameter	Neck length		Hole diameter	Plating length	Rast. from the drum axis. to the axis of the driving hole
Drum number	Cervical circle diameter	Neck length	circle of the neck		Plating length	Rast. from the drum axis. to the axis of the driving hole

The drum cheeks are made of two layers. The outer layer is made from individual segments. Each segment is nailed with at least 7 nails. The segments must be at least 28 mm thick. The nails connecting the cheek planks are hammered in concentric rows. An additional row of nails was punched around the axial hole of the drum. The length of the nails should be 6-11 mm more than the thickness of the cheek, with its length up to 60 mm inclusive. Nails up to 80 mm long must comply with the requirements of GOST 4034-63, and over 80 mm - GOST 4028-63.

4. Sales market

The conducted marketing research on the offered products indicates the existence of a significant volume of demand for cables of various types. However, the market for electrical products, according to experts in Russia, is considered to be quite saturated and fully formed. Currently, on the market for electrical products, the demand for traditional products, as a rule, does not exceed the supply. Cases of unsatisfied demand take place on an individual basis when it is necessary to replace imported equipment in technological installations that has exhausted its service life. Such equipment requires a non-standard attitude and, in some cases, necessitates the manufacture of special products according to non-traditional technological methods. The rapid development of the cable plant industry has created a strong demand for metal coils, which are widely used as reusable containers. The analysis of the marketing situation when assessing the market conditions is presented in Table 7.

Table 7 Table of analysis of the marketing situation when assessing market conditions

Factor name	Factor characteristic	Weight coefficient	Coefficient
1. The size of the potential market, million rubles.
2. Dynamics of growth of trade in goods,% per year	less - 5
3. Market outlook for the next 5 years	Very bad Very good
4. Our product is worth	Very expensive Cheaper than everyone
5. Our product includes	Very negative With some prejudice Neutral Positively
6. The need for the product	Missing in: 75% of regions 50% of regions 25% of regions Positive everywhere
7. Relation to some specific property of the product (quality, price)	Very unfavorable Unfavorable Indifferent Positive Very good
8. Packaging	Need a brand new Big changes needed Need a little tweak The inscription needs to be replaced It is quite suitable without changes
9. Type of activity of competitors	1-2 large firms Low activity of competitors Lack of competitors
10. The required amount of market research to adjust the product to the market	Very large (up to a year) Medium (up to ½ year) Small (up to 3 months) Minor (up to 1 month)

The general assessment of the market situation is determined by the sum of points (weights): less than 200 - unfavorable; 200-300 - satisfactory; 300 and above is favorable. It follows from the analysis that the market situation is favorable for the development of a new type of product of ADM LLC.

5. Analysis of competitors

The main competitors are:

1. LLC "Energoresurs" - competitor 1

2. LLC "Siberian Region" - a competitor 2.

Sales markets:

1. Domestic market - market A

2. Foreign market - B.

In table 8, on the basis of expert assessments, the ranks of the enterprise under consideration, OOO ADM, and the ranks of the main competitors, on a scale from 1 to 5 according to competitiveness factors (1 - the worst, 5 - the best), are indicated.

The firm occupies an average position compared to its main competitors in both market A and market B.

Table 8 Assessment of competitors

With the development of marketing and the expansion of the sales network, the company will be able to take appropriate positions in the cable market.

This questionnaire was filled out using the expert assessment method. It should be noted that there was no expert who could fully possess information on this market. In the absence of such, I had to turn to the employees of the enterprise. The following grading scale was used:

1 Better than anything on the market. A clear leader in the industry.

2 Above average.

3 Medium level.

4 There is cause for concern.

5 The situation is really serious.

As you can see, most of the ratings are in the range from 2 to 4 points. Extreme grades 1 and 5 are missing.

All this testifies rather not to the fact that ADM LLC is at an average level for all the above indicators, but to the fact that the company does not have reliable information about competing companies and is unable to assess its competitive position. In assessing their competitive position, employees relied more on intuition rather than reliable information.

However, it should be noted that a thorough analysis of competitive advantages at this stage is not possible since information on this issue is not collected or processed by anyone. This is because for the time being such information of the enterprise is not of interest, since all activities of enterprise management are aimed at the internal environment of the enterprise.

But among the most noticeable competitive advantages of ADM LLC are the following:

1. Convenient location for consumers.

2. The ability to choose a delivery method for the consumer is also an undeniable advantage.

Consumers have the opportunity to export products by their own transport or use the transport of LLC "ADM".

6. Marketing plan

In relation to our enterprise it is acceptable to use strategies:

1. Market development (for the domestic market).

Strengthening marketing activities for an existing product in existing markets in order to stabilize or expand market share or increase market size. Ways to achieve: increase in consumption (decrease in prices, increase in sales); attracting buyers of competing products; activation of latent needs (advertising, price reduction).

2. Expansion of the market (for the external market).

Entering new markets with our product: sales in new regional, national markets, i.e. exit with our products outside the Irkutsk region; variation of a product in order to adapt to the requirements of certain consumers. Research data on the magnitude of risk and costs, depending on the strategy being implemented, are presented in Table 9.

Table 9 The magnitude of risk and costs in the implementation of enterprise strategies

Strategy

Probability of success,%

1. Market development

2. Market expansion

3. Product development

4. Diversification

Quadruple

Eightfold

Twelvefold

Based on the table, our firm has a good chance of getting a positive result when implementing the first two strategies.

7. Production plan

To organize the project, investments are required in the amount of:

1. Line for the production of drums - 214,000 rubles.

2. Form for workers - 20,000 rubles.

4. Initial purchase of materials - 100,000 rubles.

5. Other costs - 66,000 rubles.

Total: RUB 500,000 It is planned to use 500,000 rubles. - borrowed funds, i.e. bank loan for a period of 1 year, at 23% per annum. The cost of equipment and premises is determined in table. 10 and 10.1.

Table 10 Determination of the cost of the premises of the site (rubles)

Table 10.1 Determination of equipment cost

Table 10.2 shows the fixed costs.

Table 10.2 Calculation of the total amount of fixed costs (thousand rubles)

Indicators

Marketing
Wage fund
Unified social tax
Other expenses

Unit variable costs per drum are presented in table 10.3.

Table 10.3 Specific variable costs per drum

Table 10.4 shows the planned production volume and product prices.

Table 10.4 Production volume

Table 10.5 shows the total cost of 1 drum.

Table 10.5 Cost of 1 drum

Cost \u003d (fixed costs + unit variable costs × production volume) / production volume.

Table 10.6 presents the necessary data for calculating the financial indicators of the project.

Table 10.6 Initial data

Indicator	Value
Average nominal interest rate on deposits in banks at the initial time,% per annum
Nominal interest rate for using a loan,% per annum
Inflation rate
Tax system	General taxation system
Is the type of activity in question subject to value added tax?
Tax rates: Personal income tax persons Unified social tax Social contributions insurance Property tax Income tax
Licensing of this type of activity
State regulation of prices

8. Financial plan and indicators of production efficiency

8.1 Commercial effectiveness of the project

Sales revenue:

B \u003d p × Q, (8.1)

where B is sales proceeds, rubles, p is price, Q is production volume, kg.

Table 11.1 Sales revenue

Indicators
Production volume, thousand units
Price, rub / piece
Sales proceeds, thousand rubles

Now let's define the total costs:

ТС without AO \u003d (TFC + TVC) without AO \u003d TFC + AVC without AO × Q, (8.2)

where ТФС is the sum of fixed costs, thousand rubles.

TVC - variable costs, thousand rubles

AVC - specific variable costs, thousand rubles.

Q - sales volume, pcs.

Table 11.2 shows the formation of variable costs:

TVC 1 \u003d (AVC × Q) \u003d 210 × 30 \u003d 6300 thousand rubles / year.

Table 11.2 Variable costs

Indicators
Unit variable costs, rubles / piece.
Production volume, thousand units
Total variable costs, thousand rubles

Table 11.3. the formation of total costs is presented:

TC 1 without AO \u003d (TFC + TVC) without AO \u003d 2048.5 + 6300 \u003d 8348.5 thousand rubles / year

Equipment useful life \u003d 10 years. Based on this, we can find the annual depreciation rate according to the formula:

Nao \u003d 1 / Tpol × 100 \u003d 10

where Тпол - useful life of equipment, years

JSC 1,2,3,4,5 \u003d 214.1 × 10% \u003d 21.41 thousand rubles / year

TC 1 with AO \u003d 8348.5 + 21.41 \u003d 8369.9 thousand rubles / year

Table 11.3 Formation of total costs (thousand rubles)

Indicators
Fixed costs (no depreciation)
Total variable costs
Total costs (excluding depreciation)
Depreciation deductions
Total costs (including depreciation)

Let's find the sales revenue - this is the difference between the sales revenue and the amount of value added tax:

HB \u003d V - VAT \u003d V - [(V / 1.18) × 0.18] (8.3)

VAT 1 \u003d (27000 / 1.18) × 18% \u003d 4118.6 thousand rubles / year

НВ 1 \u003d (27000 - 4118.6) \u003d 22881.4 thousand rubles / year

Table 11.4 Sales income (thousand rubles)

Indicators
Sales revenue
VAT amount
Sales revenue

Revenue from sales

Pr \u003d HB - TC SAO, (8.4)

НВ - sales income, thousand rubles.

TS SAO - total costs with amortization deductions, thousand rubles.

Pr 1 \u003d 22881.4 - 8369.9 \u003d 14511.5 thousand rubles

Table 11.5 Profit from sales (thousand rubles)

Net profit:

CP \u003d Pr - Npr, (8.5)

where Pr is the profit from sales, thousand rubles.

Npr - the amount of income tax (20%), thousand rubles.

Npr 1 \u003d 14,511.5 × 0.24 \u003d 3483 thousand rubles / year

PE 1 \u003d 14511.5 - 3483 \u003d 11028.5 thousand rubles / year

Table 11.6 Net profit (thousand rubles)

Let's define the net present value of the project:

NPV - the net present value of the project - is the difference between the amount of cash receipts from the implementation of the project reduced to zero point in time and the amount of discounted cash outflows required to cover the costs associated with the implementation of the project.

NPV \u003d å (CF inv t + CF tek t) × a t \u003d å (Pr tek t - From tek t) × a t + å (Pr inv t - From inv t) × a t (8.6)

where CF inv t and CF tech t are cash flows from investment and current activities.

Pr inv t and Pr tech t - cash inflow in year t.

From inv t and From tech t - cash outflows in year t.

a t - discount factor

Let's determine the discount factor.

a t \u003d 1 / (1 + r р) t (8.7)

r p \u003d [(r n bank - K infl) / (1 + K infl.)] + K risk (8.8)

where r n bank \u003d 12% is the nominal bank rate on deposits.

K inflation \u003d 10% - inflation rate.

K risk \u003d 5% - the risk coefficient of the project, compared to keeping money in the bank.

r p \u003d [(0.12 - 0.10) / (1 + 0.10)] + 0.10 \u003d 0.07

Table 11.7 Discount rate by year

Now let's define NPV:

Table 11.8 Discounted cash flows (thousand rubles)

Indicators
CF tekt × a t

NPV \u003d 56099 - 500 \u003d 31861.9

The return on capital exceeds the investment of capital, therefore, according to the NPV indicator, this project can be recommended for implementation.

Project financial profile graph.

The financial profile of the project is a graphical display of the dynamics of the indicator of the net present value of the project (NPV) calculated on a cumulative basis.

NPV \u003d å CFtek t x at + å CFinv t x at (8.9)

NPVо \u003d 0 - 500 \u003d -500 thousand rubles.

NPV 1 \u003d -500+ 9685.3 \u003d 9185.3 thousand rubles.

NPV 2 \u003d 9185.3 + 10764.5 \u003d 19949.8 thousand rubles.

NPV 3 \u003d 19949.8 + 12765.1 \u003d 32714.9 thousand rubles.

NPV 4 \u003d 32714.9 + 11831 \u003d 44545.9 thousand rubles.

NPV 5 \u003d 44545.9 + 11053 \u003d 55598.9 thousand rubles.

Fig 8.1 Project financial profile graph

The graph shows that the enterprise pays off at the very beginning of the first year of the project's life, i.e. when the NPV curve goes from negative to positive.

PI ROI.

PI is the ratio of return on capital to capital invested, taking into account the time factor.

PI \u003d (å CFtek t × at) / (å CF inv t × at) (8.10)

PI \u003d 56099/500 \u003d 112.2%

Since investments are not stretched over time, we use the formula to calculate the payback period:

РВР \u003d Investments / CFtek (PE + JSC) (8.11)

Discounted investments are equal to 500 thousand rubles. (b)

	CF tech t × at (d)	Cumulative total (c)

PBP \u003d a + [(b - c) / d] (8.12)

PBR \u003d 0 + [(500 - 0) / 9685.3] \u003d 0.05

The project will pay off in the first month.

The internal efficiency ratio is calculated:

IRR \u003d (-500) × 1 + 9185.3 × 1 / (1 + r) + 19949.8 × 1 / ((1 + r) ^ 2) + 32714.9 × 1 / ((1 + r) ^ 3) + 44545.9 × 1 / ((1 + r) ^ 4) + 55598.5 × 1 / ((1 + r) ^ 5) \u003d 0

Using the selection method, we get the following value:

at r ≈ 19.485, NPV \u003d 0. And since from 10/30/2009 the Central Bank rate \u003d 9.5%, the bank discount rate is less than the IRR value and, accordingly, it is more profitable for the investor to invest in this project than in the bank.

8.2 Effectiveness of Project Participation

The financial results of the enterprise.

1. Table 11.9 presents the profit and loss statement of the enterprise.

Table 11.9 Profit and loss statement (thousand rubles)

Indicator
Sales revenue

Sales revenue
Total running costs
Revenue from sales
Income tax
Net profit

2. Determine the interest for using the loan.

Rb \u003d (Rn - K infl) / (1+ K infl) (8.13)

where Rb is the real bank rate,

Rн - nominal bank rate - 12% per annum,

K inflation - inflation - 10%.

Rb \u003d (0.23 - 0.1) / (1 + 0.1) \u003d 0.12

Table 11.1 Calculation of amounts for payment of interest for using a loan

3. Analysis of profitability

Profitability of production - shows how much each ruble of current costs brings in profit.

PIp \u003d (Pr / TC) × 100%, (8.14)

where PIp - production profitability,%

Pr - profit from sales, thousand rubles.

TS - total costs, thousand rubles.

PIp 1 \u003d (14511.5 / 8369.9) × 100% \u003d 173%,

Each ruble of operating costs brings in 1.73 kopecks of profit.

Return on sales - shows how much profit is contained in each ruble of income.

PIs \u003d (Pr / D) × 100%, (8.15)

where PIs - return on sales,%

Pr - profit from sales, thousand rubles,

D - sales income, thousand rubles.

PIs 1 \u003d (14511.5 / 22881.4) × 100% \u003d 63.4%,

Each ruble of income contains 63.4 kopecks of profit.

Table 11.11 Profitability (%)

Those. each ruble of operating costs brings in 1 year. - 1.73 kopecks. arrived; in 2 years - 1.80 kopecks. arrived; in the 3rd and subsequent years 1,772 kopecks. arrived.

Each ruble of income for 1 year contains 63.4 kopecks. arrived; for 2 years - 64.3 kopecks. arrived; 3rd and subsequent years 64 kopecks. arrived.

4. Operating lever.

Now let's calculate the operating leverage, i.e. how much the profit will change when the sales volume changes by 1%.

OP \u003d M / Pr \u003d (D - TVC) / Pr, (8.16)

where М - marginal income, thousand rubles,

D - sales income, thousand rubles,

TVC - variable costs, thousand rubles,

Pr - profit from sales, thousand rubles.

RR 1 \u003d (97627118.6-62400000) / 31726638.64 \u003d 1.11%

Table 11.12 Operating Leverage (%)

Ie: 1 year. - if the volume of sales changes by 1%, the profit will change by 1.14%, 2 years - if the volume of sales changes by 1%, the profit will change by 1.13%, the third and subsequent years if the volume of sales changes by 1%, the profit will change to 1.1%.

5. Break-even project

Q b \u003d TFC / (p - AVC), (8.17)

where Q b is the break-even volume,

TFC - fixed costs (without JSC), thousand rubles.

p - selling price of 1 piece, rub.

AVC - variable costs per unit, rub.

Unit variable costs should be subject to depreciation, and taking into account the planned volume of sales, i.e.

AVC year \u003d p´ + (AO 1 / Q 1), (8.18)

where p´ - specific variable costs per piece, rub.

JSC - depreciation charges, rubles.

Q - production volume, pcs.

Table 11.13 shows the unit variable costs per unit of production, taking into account depreciation.

AVC 1 \u003d 210 + (21.41 / 30) \u003d 211 rubles / pc.

Table 11.13 Variable costs per unit of product (rub.)

Table 11.14 presents the calculation of the break-even production volume.

Q b1 \u003d 2048500 / (900 - 211) \u003d 2973 pcs / year

Table 11.14 Volume of breakeven production

Indicator

As can be seen from the table, for a break-even production, it is enough to produce 2973 pcs of drums in the first year, so that our enterprise works only for self-sufficiency. In the second year of the project, the volume of break-even increases, but then this volume decreases. To build a break-even chart, table 11.15 presents the necessary data.

Table 11.15 Data for the break-even graph (thousand rubles)

Indicator

Figure: 8.2. Break-even volume of the project

Figure: 8.3. Break-even volume for the first year of the project

Table 11.16 shows the cash flows over the life of the project.

Table 11.16 Cash flows over the life of the project

The name of indicators	Initial moment	The value of the indicators at the end
The name of indicators	Initial moment
Investment activities
Inflows:Asset sales Outflows: Fixed capital investments Investment in turnover. capital Other investment investments
Stream CFinv t
Current activity
Inflows:Sales revenue Outflows: Operating costs without JSC Income tax
Stream СFtekt
Financial activities
Inflows: Own funds Outflows: Percentage for use credit Repayment of debt on a loan
Stream CFfint
Performance results
The cash balance is given. period Accumulated balance den. end funds

8.3 Budget efficiency of the project

To calculate the budget effect, the initial data are presented in table 11.17.

Table 11.17 Initial data (thousand rubles)

1. VAT - value added tax.

Let's calculate the amount of VAT received from buyers, RUB.

VATpot \u003d (V / 1.18) × 0.18, (8.19)

where В - sales proceeds, thousand rubles.

VAT received 1 \u003d (27000 / 1.18) × 18% \u003d 4118.6 thousand rubles / year

Let's calculate the amount of VAT paid by suppliers, rub.

VAT payment \u003d (MZ / 1.18) × 0.18, (8.20)

where МЗ - material costs, rubles.

VAT payment 1 \u003d (1020 / 1.18) × 18% \u003d 155.6 thousand rubles

Let's calculate the amount of VAT paid to the budget, rubles.

VAT budget \u003d VAT received - VAT paid (8.21)

VAT budget 1 \u003d 4118.6 - 155.6 \u003d 3963 thousand rubles / year

Table 11.18 Value added tax (thousand rubles)

Analysis of the table shows that over time, the accrual of VAT of all types increases, which is associated with an increase in the cost of raw materials and production.

Let's define the taxes deducted from the payroll according to the following formulas:

2. Personal Income Tax - Personal Income Tax.

Personal income tax \u003d payroll × 13%, (8.22)

where payroll is the wage fund, rubles.

Personal income tax 1 \u003d 1200 × 13% \u003d 156 thousand rubles / year

3. Unified Social Tax - Unified Social Tax.

ESN \u003d payroll × 26% (8.23)

Unified social tax 1 \u003d 1200 × 26% \u003d 312 thousand rubles / year

4. OSS - Contributions to compulsory social insurance

OSS \u003d payroll × 2.9% (8.24)

OSS 1 \u003d 1200 × 2.9% \u003d thous. rub / year

We present the results of calculating these taxes in tabular form.

Table 11.19 Taxes from the payroll fund (thousand rubles)

Analysis of the table shows that the largest share among taxes with payroll is taken by the unified social tax.

5. Tax on property of the organization (BAT) - the tax rate is equal to 2.2% of the average annual residual value of fixed assets and intangible assets of the enterprise (OS).

BAT \u003d OS × 0.022, (8.25)

where OS is the average annual residual value of fixed assets and intangible assets of the enterprise.

OS 1 \u003d (214.1 + 192.7) / 2 \u003d 203.4 thousand rubles.

OS 2 \u003d (197.2 + 177.5) / 2 \u003d 187.3 thousand rubles.

OS 3 \u003d (177.5 + 159.7) / 2 \u003d 168.6 thousand rubles.

OS 3 \u003d (159.7 + 143.7) / 2 \u003d 151.7 thousand rubles.

OS 3 \u003d (143.7 + 129.3) / 2 \u003d 136.5 thousand rubles.

Table 11.20 Property tax (thousand rubles)

6. Income tax. The amount of income tax is equal to 20% of the company's profits.

Table 11.21 Income tax (thousand rubles)

Let's summarize all the calculation results in one table 11.22.

Table 11.22 Tax payments to the budget (thousand rubles)

To calculate budgetary efficiency, the formula is applied:

NPVb \u003d ∑ (Pr b t - From b t) × α t \u003d ∑ (VAT t + ESN t + OSS t + NPr t + BAT t + personal income tax t - 0) × α t (8.26)

where Pr b t - cash inflows to budgets of all levels in year t in connection with the implementation of the project,

From b t - outflows of funds from the budget in connection with the implementation of the project (in our case From b t \u003d 0, since the project does not have government support).

NPV (budget) \u003d 7953.3 × 0.93 + 9285.1 × 0.87 + 11650.6 × 0.82 + 11650.2 × 0.76 + 11649.9 × 0.71 \u003d 7396.6 + 8078 + 9553 + 8854 + 8271 \u003d 42152.6 thousand rubles

Figure: 8.4 Dynamics of tax revenues to the budget

As can be seen from the figure, tax revenues to the budget are growing every year, they reach their apogee in the third year of the project, then payments are gradually reduced. Figure 8.5 shows the structure of tax payments.

Figure: 8.5 Structure of tax payments

As can be seen from Figure 8.5, the main share in the total amount of tax payments is made up of value added tax - 49.8% and income tax 43.8%.

The share of taxes from the wage bill is 6.3%.

9. Assessment of project risks

Table 12.1 presents the main financial and economic risks.

Table 12.1 Financial and economic risks

Types of risks	Negative impact on profits
Demand volatility	Falling demand with rising prices
The emergence of a new competitor	Decline in demand
Reduced prices by competitors	Price reduction
Increased production from competitors	Falling sales or falling prices
Tax rise	Decrease in net profit
Decrease in consumer solvency	Falling sales
Rising prices for raw materials	Lower profits due to rising raw material prices
Lack of working capital	Increase in loans or decrease in production

Careful monitoring of the market is required to prevent a negative impact on the business. In addition, all property of the company must be insured.

Conclusion

In this business plan, a project for organizing the production of cable drums was considered.

To organize the project, an initial investment of 500,000 rubles is required, so it is planned to use a loan. in the amount of 500,000 rubles. the loan is planned to be repaid within one year.

The analysis of the financial efficiency of the project confirmed that the project is beneficial because:

The expected profit in the first year of the project is 11028.5 thousand rubles.

The payback period of the project will be about a month.

The indicator of the project's net present value is 55598.9 thousand rubles, NPV\u003e 0, i.e. the return on capital exceeds the amount of invested funds, which means that the project is recommended for implementation.

In terms of the profitability index - 112.2%, the project can also be implemented, because return on investment is greater than 1.

List of used literature

1. Business plan. Methodical materials / ed. Professor R.G. Manilovsky. - M .: Finance and statistics, 2008 .-- 156 p.

2. Business plan. Methodical materials. - Ed. ON. Kolesnikova, A.D. Mironov. - M .: Finance and statistics, 2007 .-- 421 p.

3. Vinokurov V.A. Organization of strategic management at the enterprise. - M .: Center for Economics and Marketing, 2008. - 160 p.

4. Gorokhov N.Yu., Maleev V.V. Business planning and investment analysis. - M .: Information and publishing house Filin, 2007. - 208 p.

5. Goremykin V.A., Bugulov E.R., Bogomolov A.Yu. Enterprise planning. - M .: Filin, Rilant, 2008 .-- 256 p.

6. Business planning: textbook / Ed. V.M. Popov. - M .: Finance and statistics, 2006 .-- 89 p.

7. Kochetkov A.I. Taxation of entrepreneurial activity: Textbook-practical. allowance. - M .: JSC "DIS", 2007. - 89 p.

8. Noskov Y. Planning in modern business // Management in Russia and abroad. - 2009. - No. 5.

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