Production of cable reels from wood. 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

Mat sizes, mm

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

The Tochnost enterprise produces high-precision coils, as well as other winding 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 and electronics industries.

Technical equipment production allows you to maintain a given number of turns with precision up to the turn and quickly produce products in large quantities.

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

To work with winding products, high-tech Swiss Meteor machines are used: they meet all the necessary requirements for equipment of this type.

The METEOR winding machine 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 ranges from 0.2 to 70 millimeters;
The wire diameter is 0.01-0.5 mm;
The outer diameter of the winding varies within 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 parameters. The design of the machine is designed to ensure maximum winding accuracy and operational stability. High productivity ensures prompt order fulfillment, regardless of the batch size, as well as reduced cost of the final product.

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

LLC "Accuracy" is modern production radio engineering coils and winding 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 specialist 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 opening a cable drum production facility will suit you. Although it is not only manufacturers who need cable reels. There are a large number of cable depots where the cable is cut and rewound. They all require cable drums to transport the cable and wire. Here's what they say on the forums (homeidea.ru):

Cable drums, or cable reels as they are also called, 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 drums are needed, first of all, by those who produce cable products. There is a supply on the market, but often wooden drums are supplied in not very good quality, made in a garage, using old equipment from the 80s and 90s. If you can offer a better quality product, then you will always have a buyer. The wholesale price for wooden cable drums of size 8 starts from 800 rubles, for size 22 - from 2500 rubles per piece. 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 produce other wood products, for example, wooden pallets.

It is advantageous to locate production where there is a sufficient raw material base: logging enterprises, sawmills. Cable drums are a fairly large product, so their 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 shop - from 50 sq. m;
warehouse - from 100 sq. m;
office and staff premises - from 20 sq.m;
shower and bathroom - from 8 sq.m.

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

The main costs at the start of a business will go to the purchase of equipment. On the market of equipment for the production of cable drums, manual and automatic lines. If you want to save money at the start, then take b. u. hand lines. You can open a full-fledged production with 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 produce 2-3 drums in an 8-hour shift. Accordingly, to produce 50 drums per shift, 25 people will be required. As an example, the words of the user “Roman Valerievich” from the professional forest industry forum wood.ru:

Purchase automatic equipment, a line for the production of cable drums, will cost several times more than manual equipment. We are talking about amounts of 10 million rubles or more. But automation will make it possible to produce higher quality goods, 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 fixed costs related to payment wages. Hence, the cost of production will 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 drums are produced in Spain and Italy. For example, Bobimatic processing center for cable drums (Spain):

Such a device cuts a circle (bobbin) from a knocked together board, chamfers it, mills the circle of the neck, drills holes for bushings and pins, and cuts out a concentric groove for the neck.

The Italian Corali lines have even greater functionality and include a nailing machine, a hole drilling machine, a forming and milling machine, a cleaning section, a mechanical stacker, and a chain conveyor. This line makes it possible to produce drums with jaw sizes from 600 to 1250 mm, from 1000 to 2500 mm. The line can be operated by only 4-6 people. And its productivity is at least 800 finished products per shift.

There is another option for organizing a similar business - buying finished production. For example, on Avito there are offers for 11 million rubles:

The advantage of this option is that you get a ready-made working model with an accumulated client base. Buy and earn 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 the drums in accordance with GOST 5151-79 is shown in the figure, and the size data is given in the table. The drum number corresponds to the cheek diameter in decimeters.

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

The main traditional method of sheathing is to place a continuous row of boards on the edges of the cheeks and fasten them with nails through a steel strip that fits the sheathing along the edges.

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

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

Drum number	Dimensions, mm							Number of studs, pcs.
	Diameter				Neck length, l	Thickness
	cheeks, Dsch	necks, dsh	axial hole	studs	Neck length, l	cheeks, s	details

Mat number	Drum number	Board thickness (not less)	Width of boards (no more)	Nominal mat width	Wire diameter (not less)	Width of steel strip


	14a; 86; 10; 12

	Yua; 12a; 14;14v




	20a;22a;226;22v

Energy resource

Siberian region

Energy resource

Siberian region

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

13. Promotion of goods on the market:
Personal selling
Television Marketing
Selling 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

Packaging mats are a continuous series of boards of the same length, fastened with steel tape or wire, which, during the packaging process, are wrapped around a cable or wire wound on a drum. 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 reference material The table shows the lengths of cable or wire that can be wound on drums of individual sizes.

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

For reference: The “Directory” section on the website is intended for informational purposes only. The directory was compiled by sampling data from open sources, as well as information coming from cable manufacturers. The section is constantly updated with new data and improved for ease of use.

List of used literature:

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

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

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

Cables, wires and materials for the cable industry: Technical reference book.
Comp. and editing: Kuzenev V.Yu., Krekhova O.V.
M.: 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 expanded, Moscow, Energoatomizdat, 1990

Introduction

2. Characteristics of the enterprise

3. Product characteristics

4. Sales market

5. Competitor analysis

6. Marketing plan

7. Production plan

8. Financial plan and production efficiency indicators

8.1 Commercial effectiveness of the project

8.2 Effectiveness of participation in the project

8.3 Budgetary efficiency of the project

9. Project risk assessment

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.

The demand for drums is not subject to seasonal fluctuations and remains at a high level throughout the year. Analysis of market conditions showed that they are 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 obtained from a bank. The loan will be used for the purchase production premises 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) taxation system in the form of a single tax on imputed income for individual species activities
3. Project risk compared to investing money in a bank, % (risk coefficient)
4. Sources of investment financing or method of business development: a) bank loans b) own funds enterprises c) leasing d) franchising e) another source (specify which one)
5. Investment in time: a) stretched b) not stretched
6. Using a reasonable pricing strategy: a) “Skimming” strategy b) Market penetration strategy c) Stable price strategy

Currently, one of the areas of specialization of ADM LLC is the sale of cable and electrical products. Cable products account for more than 70% of the enterprise's product volume and are promising for the development of the activities of ADM LLC. A promising direction development of ADM LLC is the release 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, interest on the loan will be 23% per year.

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

This production will employ an average of 5 people.

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

The net present value of the project is 55598.9 thousand rubles.

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

The payback period is a month.

The profitability of the project is 112.2%.

2. Characteristics of the enterprise

ADM LLC was created to provide enterprises in Eastern Siberia and the Far East with cable, wire and electrical products. The company ADM LLC plans to produce wooden cable drums in accordance with GOST 5151-79, as well as individual order(according to the Customer's specifications). The drums are made from edged softwood lumber (spruce, pine) on an automatic line. The production technology used allows us to achieve the appropriate quality, as well as increased rigidity of the assembled drums. Complete set of cable wooden drums at the request of the Customer. On average, about five workers are required to operate this drum production line. The technological process for the production of wooden drums consists of the following stages:

Crushing boards;

Sawing boards;

Shield set;

Processing on a jigsaw;

To produce 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 dimensions of the area and volume of the workshop building and site are presented in Tables 3 and 4.

Table 3 Calculation of production area size

Table 4 Calculation of the dimensions of the area and volume of the workshop building

The calculation of the required number of workers for this production is presented in table. 5.

Table 5 Calculation of the required number of workers

Job title	Average/monthly salary, rub.	Number of workers, people	Total wage fund, rub.
Job title	Average/monthly salary, rub.	Number of workers, people
Supervisor
Carpenter
Borer
Planer
Auxiliary worker

3. Product characteristics

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

Table 6 Cable drum parameters (mm)

Drum no.	Cervical circle diameter	Neck length		Hole diameter	Sheathing length	Rast. from the drum axis to the axis of the drive hole
Drum no.	Cervical circle diameter	Neck length	cervical circle		Sheathing length	Rast. from the drum axis to the axis of the drive hole

Drum cheeks are made of two layers. The outer layer is made of individual segments. Each segment is nailed with at least 7 nails. The thickness of the segments must be at least 28 mm. The nails connecting the cheek boards are driven in concentric rows. An additional row of nails is punched around the axial hole of the drum. The length of the nails should be 6-11 mm greater 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

Conducted marketing research on the products offered indicates the existence of a significant amount of demand for cable different types. However, according to experts in Russia, the market for electrical products is considered quite saturated and fully formed. Currently, in the electrical products market, the demand for traditional products, as a rule, does not exceed supply. Cases of unmet demand occur in individual plan if it is necessary to replace imported equipment in technological installations that has reached the end of its service life. Such equipment requires non-standard handling and in some cases necessitates the manufacture of special products using non-traditional technological methods. The rapid development of the cable manufacturing industry has created a great demand for metal reels, which are widely used as reusable packaging. An analysis of the marketing situation when assessing market conditions is presented in Table 7.

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

Factor name	Characteristics of the factor	Weight coefficient	Coefficient
1. Potential market size, 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 on the market	Very expensive Cheapest of all
5. Our products include	Very negative With some bias Neutral Positively
6. Need for product	Missing in: 75% regions 50% regions 25% regions Positive everywhere
7. Attitude to some specific property of the product (quality, price)	Very unfavorable Unfavorable Indifferent Positive Very good
8. Packaging	Need a completely new one Big changes needed Needs a little improvement The inscription needs to be replaced Quite suitable without modifications
9. Type of activity of competitors	1-2 large companies Low competitor activity Lack of competitors
10. Required volume market research to adapt 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 overall assessment of market conditions is determined by the sum of points (weighting coefficients): less than 200 – unfavorable; 200-300 – satisfactory; 300 and above – favorable. From the analysis it follows that market conditions are favorable for the development of a new type of product of ADM LLC.

5. Competitor analysis

The main competitors are:

1. Energoresurs LLC – competitor 1

2. LLC "Siberian Region" - competitor 2.

Sales markets:

1. Domestic market – market A

2. Foreign market – market B.

Table 8 indicates, on the basis of expert assessments, the ranks of the enterprise in question, ADM LLC, and the ranks of its main competitors on a scale from 1 to 5 according to competitiveness factors (1 - worst, 5 - best).

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

Table 8 Competitor assessment

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

This questionnaire was filled out using the method of expert assessment. It should be noted that there was no expert who fully possessed information on this market. In the absence of such, we had to turn to the company’s employees. The following scoring scale was used:

1 Better than anything on the market. Clear leader in the industry.

2 Above average.

3 Average level.

4 There is cause for concern.

5 The situation is really serious.

As you can see, most ratings are in the range from 2 to 4 points. There are no extreme ratings of 1 and 5.

All this indicates rather not that the enterprise ADM LLC is at an average level in all the above indicators, but rather that the enterprise does not have reliable information about competing enterprises and is unable to assess its competitive position. When 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 in at this stage is not possible since information on this issue is not collected or processed by anyone. This happens because so far the enterprise is not interested in such information, since all enterprise management activities are aimed at internal environment enterprises.

But among the most notable competitive advantages LLC "ADM" can be distinguished as follows:

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 using their own transport or use the transport of ADM LLC.

6. Marketing plan

In relation to our enterprise, it is acceptable to use the following 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: increasing consumption (reducing prices, increasing sales volume); attracting buyers of competing products; activation of hidden needs (advertising, price reduction).

2. Market expansion (for foreign markets).

Entering new markets with our products: sales in new regional, national markets, i.e. Exit with our products beyond 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 is presented in Table 9.

Table 9 Amount of risk and costs when implementing 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 company has a good chance of obtaining a positive result when implementing the first two strategies.

7. Production plan

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

1. Drum production line – 214,000 rubles.

2. Uniform for workers – 20,000 rubles.

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

5. Other costs – 66,000 rubles.

Total: 500,000 rub. 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 site premises (rub.)

Table 10.1 Determination of equipment cost

Table 10.2 presents fixed costs.

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

Indicators

Marketing
Payroll fund
Unified social tax
Other expenses

Specific variable costs for 1 drum are presented in Table 10.3.

Table 10.3 Specific variable costs per drum

Table 10.4 presents 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 = (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

Index	Meaning
Average nominal interest rate on deposits in banks at the initial point in time, % per annum
Nominal interest rate for using a loan, % per annum
Inflation rate
Tax system	General system taxation
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
Government regulation prices

8. Financial plan and production efficiency indicators

8.1 Commercial effectiveness of the project

Sales revenue:

B = p × Q, (8.1)

where B is sales revenue, rub., p is price, Q is production volume, kg.

Table 11.1 Sales revenue

Indicators
Production volume, thousand pieces
Price, rub/piece
Sales revenue, thousand rubles.

Now let's determine the total costs:

TS without AO = (TFC + TVC) without AO = TFC + AVC without AO × Q, (8.2)

where TFC is the amount of fixed costs, thousand rubles.

TVC – variable costs, thousand rubles.

AVC - specific variable costs, thousand rubles.

Q – sales volume, pcs.

Table 11.2 presents the formation of variable costs:

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

Table 11.2 Variable costs

Indicators
Specific variable costs, rub./piece.
Production volume, thousand pieces
Total amount of variable costs, thousand rubles.

In table 11.3. the formation of total costs is presented:

TC 1 without JSC = (TFC + TVC) without JSC = 2048.5 + 6300 = 8348.5 thousand rubles/year

Term beneficial use equipment = 10 years. Based on this, we can find the annual depreciation rate using the formula:

Nao = 1/Tpol × 100 = 10

where Tpol is the useful life of the equipment, years

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

TC 1 with JSC = 8348.5 + 21.41 = 8369.9 thousand rubles/year

Table 11.3 Formation of total costs (thousand rubles)

Indicators
Fixed costs(without depreciation)
Total Variable Costs
Total costs (excluding depreciation)
Depreciation deductions
Total costs (including depreciation)

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

НВ = В - VAT = В – [(В / 1.18) × 0.18] (8.3)

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

НВ 1 = (27000 – 4118.6) = 22881.4 thousand rubles/year

Table 11.4 Sales income (thousand rubles)

Indicators
Sales revenue
VAT amount
Sales income

Revenue from sales

Pr = НВ – TC сАО, (8.4)

NV – sales income, thousand rubles.

TS SAO – total costs with depreciation, thousand rubles.

Pr 1 = 22881.4 – 8369.9 = 14511.5 thousand rubles

Table 11.5 Profit from sales (thousand rubles)

Net profit:

PP = Pr – Npr, (8.5)

where Pr – profit from sales, thousand rubles.

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

Npr 1 = 14511.5 × 0.24 = 3483 thousand rubles/year

PE 1 = 14511.5 - 3483 = 11028.5 thousand rubles/year

Table 11.6 Net profit (thousand rubles)

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

NPV - 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 outflows Money necessary to cover the costs associated with the implementation of the project.

NPV = å (CF inv t + CF tek) × a t = å (Pre tek - From tek) × a t + å (Pr inv t - From inv t) × a t (8.6)

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

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

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

a t - discount factor

Let's determine the discount factor.

a t = 1 / (1+r p) t (8.7)

r р = [(r n bank - K infl)/(1 + K inf.)] + K risk (8.8)

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

K infl = 10% - inflation coefficient.

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

r р = [(0.12 - 0.10)/(1 + 0.10)] + 0.10 = 0.07

Table 11.7 Discount factor by year

Now let's determine NPV:

Table 11.8 Discounted cash flows(thousand roubles)

Indicators
CF text ×a t

NPV = 56099 – 500 = 31861.9

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

Project financial profile chart.

The financial profile of a project is a graphical display of the dynamics of the project’s net present value (NPV) calculated on an accrual basis.

NPV = å CFtek t x at + å CFinv t x at (8.9)

NPVо = 0 – 500 = -500 thousand rubles.

NPV 1 = -500+ 9685.3 = 9185.3 thousand rubles.

NPV 2 = 9185.3 + 10764.5 = 19949.8 thousand rubles.

NPV 3 = 19949.8 + 12765.1 = 32714.9 thousand rubles.

NPV 4 = 32714.9 + 11831 = 44545.9 thousand rubles.

NPV 5 = 44545.9 + 11053 = 55598.9 thousand rubles.

Figure 8.1 Project financial profile chart

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.

Return on Investment PI.

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

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

PI = 56099/500 = 112.2%

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

RVR = Investments/CFtek (PE+JSC) (8.11)

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

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

RVR = a + [(b – c) / d] (8.12)

RVR = 0 + [(500 – 0) / 9685.3] = 0.05

The project will pay off in the first month.

The internal efficiency ratio is calculated:

IRR = (-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) = 0

Using the selection method we obtain the following value:

at r ≈ 19.485, NPV=0. And since since October 30, 2009, the Central Bank rate = 9.5%, the bank discount rate is less than the IRR value and, accordingly, it is more profitable for an investor to invest money in this project than in a bank.

8.2 Effectiveness of participation in the project

Financial results of the enterprise.

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

Table 11.9 Profit and loss statement (thousand rubles)

Index
Sales revenue

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

2. Determine the interest for using the loan.

Rb = (Rn - K infl)/ (1+ K infl) (8.13)

where Rb is the real bank rate,

Rн - nominal bank rate – 12% per annum,

To inflation - inflation - 10%.

Rb = (0.23 - 0.1) / (1+0.1) = 0.12

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

3. Cost-benefit analysis

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

PIp = (Pr/TC) × 100%, (8.14)

where PIp is production profitability, %

Pr – profit from sales, thousand rubles.

TC – total costs, thousand rubles.

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

Each ruble of current costs brings 1.73 kopecks of profit.

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

PIs = (Pr/D) × 100%, (8.15)

where PIs – return on sales, %

Pr – profit from sales, thousand rubles,

D – sales income, thousand rubles.

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

Each ruble of income contains 63.4 kopecks of profit.

Table 11.11 Profitability (%)

Those. Each ruble of current costs brings in 1 year. – 1.73 kopecks. arrived; in year 2 – 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 leverage.

Now let's calculate the operating leverage, i.e. By what percentage will profit change if sales volume changes by 1%.

OR = M/Pr = (D – TVC)/Pr, (8.16)

where M is marginal income, thousand rubles,

D – sales income, thousand rubles,

TVC – variable costs, thousand rubles,

Pr – profit from sales, thousand rubles.

OR 1 = (97627118.6- 62400000) / 31726638.64 = 1.11%

Table 11.12 Operating leverage (%)

Ie: 1 year. - if sales volume changes by 1%, profit will change by 1.14%, 2nd year - if sales volume changes by 1%, profit will change by 1.13%, 3rd and subsequent years, if sales volume changes by 1%, profit will change by 1.1%.

5. Break-even of the project

Q b = TFC/(p – AVC), (8.17)

where Q b – break-even volume,

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

p – sale price of 1 piece, rub.

AVC – variable costs per 1 piece, rub.

Specific variable costs should take into account depreciation, and taking into account the planned sales volume, i.e.

AVC year = p´ + (AO 1 /Q 1), (8.18)

where р´ – specific variable costs per piece, rub.

JSC – depreciation charges, rub.

Q – production volume, pcs.

Table 11.13 presents specific variable costs for 1 piece of product, taking into account depreciation.

AVC 1 = 210 + (21.41 /30) = 211 RUR/piece.

Table 11.13 Variable costs per 1 piece of product (rub.)

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

Q b1 = 2048500 / (900 – 211) = 2973 pcs/year

Table 11.14 Break-even volume of production

Index

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

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

Index

Rice. 8.2. Project break-even volume

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

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

Table 11.16 Cash flows over the life of the project

The name of indicators	Starting moment	The value of the indicators based on the results
The name of indicators	Starting moment
Investment activities
Tributaries: Sales of assets Outflows: Investments in fixed assets Investments in turnover. capital Others investment investments
Flow CFinv t
Current activity
Tributaries: Sales income Outflows: Current costs without JSC Income tax
Flow CFtect
Financial activities
Tributaries: Own funds Outflows: Interest for use loan Repayment of loan debt
Flow CFint
Performance results
The cash balance is given. period Accumulated balance den. end of funds

8.3 Budgetary 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 customers, rub.

VATreceipt = (B / 1.18) × 0.18, (8.19)

where B is sales revenue, thousand rubles.

VAT receipt 1 = (27000/ 1.18) × 18% = 4118.6 thousand rubles/year

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

VATSuplach = (MZ / 1.18) × 0.18, (8.20)

where MZ – material costs, rub.

VATSuplach 1 = (1020/ 1.18) × 18% = 155.6 thousand rubles

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

VATbudget = VATreceipt – VATSuplach (8.21)

VAT budget 1 = 4118.6 – 155.6 = 3963 thousand rubles/year

Table 11.18 Value added tax (thousand rubles)

An 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 product output.

Let us determine the taxes deducted from the payroll fund using the following formulas:

2. Personal income tax - Personal income tax.

Personal income tax = payroll × 13%, (8.22)

where payroll is the wage fund, rub.

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

3. Unified Social Tax - Unified Social Tax.

Unified Social Tax = Payroll × 26% (8.23)

Unified Social Tax 1 = 1200 × 26% = 312 thousand rubles/year

4. OSS - Contributions to compulsory social insurance

OSS = payroll × 2.9% (8.24)

OSS 1 =1200 × 2.9% =thousands. rub/year

The results of calculating these taxes will be presented in tabular form.

Table 11.19 Payroll taxes (thousand rubles)

An analysis of the table shows that the largest share among payroll taxes is occupied by the single social tax.

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

BAT = OS × 0.022, (8.25)

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

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

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

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

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

OS 3 = (143.7 + 129.3) / 2 = 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 enterprise’s profit.

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 budget efficiency, the formula is used:

NPVb = ∑(Pr b t - From b t) × α t = ∑(VAT t + Unified Social Tax t + OSS t + Npr t + NIM t + Personal Income Tax t - 0) × α t (8.26)

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

From b t – cash outflows from the budget in connection with the implementation of the project (in our case From b t = 0, since the project does not have state support) .

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

Rice. 8.4 Dynamics of tax revenues to the budget

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

Rice. 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 value added tax - 49.8% and income tax 43.8%.

The share of payroll taxes is 6.3%.

9. Project risk assessment

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	Declining demand
Price reduction by competitors	Price reduction
Increased production from competitors	Falling sales or price cuts
Tax increases	Decrease in net profit
Reduced consumer solvency	Falling sales
Rising prices for raw materials	Decrease in profits due to rising prices for raw materials
Flaw working capital	Increase in loans or decrease in output

To prevent a negative impact on the activities of the enterprise, careful monitoring of the market is necessary. In addition, it is necessary to insure all property of the enterprise.

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.

Analysis financial efficiency project confirmed that the project is beneficial because:

The expected profit in the first year of the project is 11,028.5 thousand rubles.

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

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

According to the profitability index - 112.2%, the project can also be implemented, because return on investment 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. Methodological materials. - Ed. ON THE. Kolesnikova, A.D. Mironov. - M.: Finance and Statistics, 2007. – 421 p.

3. Vinokurov V.A. Organization 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: tutorial/ Ed. V.M. Popova. - M.: Finance and Statistics, 2006. – 89 p.

7. Kochetkov A.I. Taxation of business activities: Educational and practical work. allowance. – M.: JSC "DIS", 2007. – 89 p.

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

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