Purchase the necessary material for production. Direct purchases of goods from manufacturers. Automotive equipment: Thule from Tula

Inventories (IPZ) are current assets of an enterprise in the form of raw materials, materials, etc., used in the production of products. In this article, we will study the features of reflecting operations for the acquisition of production materials in 1C.

We'll consider:

• main documents;
• accounting accounts;
• features of the reflection of operations in accounting records and accounting records;
• the moment of acceptance of VAT for deduction when purchasing raw materials.

Step-by-step instruction

Let's take a look at the step-by-step instructions for creating an example. PDF

Purchase of materials

Regulatory regulation

In accounting records, the actual cost of materials is formed according to the amount of actual acquisition costs (clause 5, clause 6 PBU 5/01). The amount of VAT is not included in the actual cost of materials (clause 6 PBU 5/01).

In NU, the actual cost of inventories is also determined based on their acquisition prices (excluding input VAT and excises) and other acquisition costs (clause 2, article 254 of the Tax Code of the Russian Federation). But if the inventories are used in activities that are not subject to VAT, then the input VAT is included in the actual cost (clause 1, clause 2, article 170 of the Tax Code of the Russian Federation).

Accounting in 1C

Acquisition of materials for production is documented in the document Receipt (act, waybill) type of operation Goods (invoice) in the section Purchases - Purchases - Receipt (acts, invoices).

Document header

• Invoice No. from - the number and date indicated by the supplier in the original delivery document.
• date- date of registration of materials.
• counterparty- supplier of materials, selected from the Counterparties directory.
• Treaty- the document on which settlements with the supplier are carried out, Contract type - Supplier.
• Stock- the place of storage of materials, is selected from Directory Warehouses.

In our example, settlements under the contract are carried out in PDF rubles, therefore, as a result of choosing such a contract in the document Receipt (act, invoice) the following sub-accounts are automatically set for settlements with the supplier in the form Calculations :

• Account for accounting for settlements with a counterparty - 60.01 "Settlements with suppliers and contractors".
• Advance payment account - 60.02 "Calculations on advances issued."

Tabular part of the document

Document postings

The document generates postings:

• Dt 10.01 Kt 60.01 - materials are accepted for accounting at cost without VAT.
• Dt 19.03 Ct 60.01 - VAT accepted for accounting.

Documenting

The organization must approve the forms of primary documents, including the document on the receipt of materials. In 1C, a Credit Order is used in the form of M-4.

The form can be printed by clicking the button Print - Credit slip (M-4) document Receipt (act, invoice) . PDF

Registration of the SF supplier

To register an incoming invoice from a supplier, you must specify its number and date at the bottom of the document form Receipt (act, invoice) , press the button Register . PDF

The document Invoice received is automatically filled in with document data Receipt (act, invoice) .

• Operation type code - value 01 "Receipt of goods, works, services".

If the checkbox is checked in the document Reflect the VAT deduction in the purchase book by the date of receipt , then when it is carried out, postings will be made on the acceptance of VAT for deduction.

The purpose of this document is to ensure an acceptable level of quality of products and services of suppliers, for the production of competitive products, in accordance with established requirements (from the moment of planning the need for procurement to the evaluation of the supplier).

1. Purpose
2. Scope
3. Terms and abbreviations
4. Responsibility
5. Description of the procurement process

5.1. Procurement planning. Supplier selection
5.2. Procurement business process.
5.3. Verification of purchased products. Supplier evaluation
5.4. Procurement procedure based on consumption norms
5.5. Procurement procedure based on unscheduled requests

Appendix A Responsibility matrix

Appendix B Procurement business process

Appendix C Unscheduled purchase requisition

Appendix D Consumption rates for auxiliary materials

Appendix E Order for payment of customs duties

Appendix F Procurement business process

Appendix G List of approved suppliers

1. PURPOSE

Ensure an acceptable level of quality of products and services of suppliers, for the production of competitive products, in accordance with established requirements (from the moment of planning the need for procurement to the evaluation of the supplier).

2. APPLICATION

This procedure applies to the activities of the divisions of LLC "Company": procurement department, customs clearance department, warehouse complex, production; quality department, accounting department, personnel department, legal adviser, information technology department, etc.

3. TERMS AND DEFINITIONS

This documented procedure uses the following terms with their respective definitions.

4. RESPONSIBILITY

Responsibility is presented in the Responsibility Allocation Matrix (Appendix A).

5. DESCRIPTION OF THE PROCESS

In order to optimize procurement activities, the enterprise adopted the following classification of procurement:

As a classification criterion, a parameter was chosen - the basis for procurement.

Purchasing based on the production plan

They are carried out to ensure the uninterrupted production processes of the enterprise: providing the main raw materials for production and maintaining insurance raw materials. A distinctive feature of this type of procurement is the direct dependence of the volume of purchases on the production plan.

Based on the production plan, it is planned to purchase the main types of raw materials, components, goods subject to resale.

Procurement based on consumption rates

They are carried out to provide the main and auxiliary technological processes of the enterprise with auxiliary materials. Unlike purchases based on a production plan, purchases based on consumption rates do not have an absolute dependence on the values ​​of the production plan and are carried out based on monthly needs in accordance with approved consumption rates.

Based on the consumption norms, the following purchases are planned:

• personal protective equipment and overalls;
• quick wear tool;
• lubricants, etc.

Procurement based on requisitions

They are one-time purchases of inventory items at the initiative of authorized officials of the enterprise and in the presence of appropriate internal approvals. The basis for this type of purchase is a purchase order.

5.1. Procurement planning

5.1.1 . Procurement planning is carried out by the department of commodity planning and distribution.

The following documents are the basis for procurement planning:

• production plan;
• warehouse balances at the beginning of the planning period
• norms of consumption of auxiliary materials;
• norms of insurance stocks;
• department requests.

Long-term procurement plans are drawn up for a period of one year and are updated quarterly. The annual planning process for the procurement of basic raw materials and auxiliary materials is described in paragraphs 5.1.2. - 5.1.13. and is schematically presented in Annex B.

Short-term purchase plans are compiled monthly.

5.1.2. Every year, until November 5 inclusive, the Deputy General Director for Commercial Affairs prepares an annual sales plan for the next year, approves it with the head of the enterprise and submits it to the head of the product planning and distribution department.

5.1.3. Guided by the limitations of the production capacity of the enterprise, the head of the commodity planning and distribution department, together with the deputy general director for logistics, forms a production plan, which, upon agreement with the deputy general director for production, becomes the basis for procurement planning.

5.1.4. To calculate the volumes of the main raw materials included in the procurement plan, the document “Raw material consumption rates for 1 unit” is used. finished products”, provided to the purchasing department by the head of the technology department.

5.1.5. To plan the purchase of auxiliary materials, the head of the technological department develops and submits to the purchasing department the document “Norms for the consumption of auxiliary materials”. One month is taken as the billing period.

This document is drawn up with a breakdown by production sites.

In the event of a change in consumption rates, an updated document “Consumption rates for auxiliary materials” is transferred to the purchasing department.

5.1.6. The choice of suppliers, based on their ability to meet the requirements of the contract (agreement) for the supply of products of the appropriate quality on time, is carried out by the procurement department, involving, if necessary, other divisions of the enterprise. When concluding contracts for the supply of LLC "Company" builds its policy on ensuring long-term relationships with suppliers. When selecting suppliers, including new ones, a register of suppliers is used, taking into account the following criteria listed below:

Required criteria:

• quality level;
• delivery times;
• security of supply;
• terms of payment;
• price level;
• availability of a certificate of conformity for products;
• availability of a certified QMS.

Sufficient criteria:

• remoteness;
• positive experience and feedback from other enterprises;
• flexibility;
• market position;
• participation in tenders;
• experience;
• reputation;
• counter interests;
• customer service;
• financial assessment of security for the period of the proposed cooperation.

If the supplier does not have a certified quality management system or a certificate of conformity for products, monitoring and measurement is carried out at the supplier (in case the products are not subject to incoming control at the enterprise), or an external audit, in order to assess the supplier's ability to supply products of stable quality in accordance with established and expected requirements (in agreement with him).

When supplying new types of products, the supplier, if necessary, provides control samples (samples) or test batches that are subjected to a monitoring and measurement procedure.

The head of the design department, together with the head of the technological department, determines the list of purchased goods and materials subject to mandatory incoming quality control, as well as the list of goods for which, during the purchase, it is necessary to require from the supplier documents confirming the quality of each purchased consignment.

This list is transferred to the head of the procurement department, the head of the warehouse complex and the head of the quality department.

5.1.7. In order to prevent the risks of supply failure, the enterprise forms insurance stocks of the main raw materials and auxiliary materials. Safety stock norms are calculated by the head of the purchasing department, agreed with the head of the department of commodity planning and distribution, and approved by the deputy general director for logistics.

5.1.8. Based on the production plan, safety stock rates, delivery terms agreed with suppliers, the head of the commodity planning and distribution department draws up a preliminary procurement plan for the main raw materials and auxiliary materials, which is approved by the deputy general director for logistics.

5.1.9. The relevant articles of the preliminary procurement plan are sent to the selected suppliers to agree on the volume of supplies for the planned period.

The supplier confirms the possibility of deliveries by sending a written confirmation to the address of LLC “Company”.

In case of non-confirmation of the possibility of supplying the requested volumes, the purchasing department turns to alternative suppliers.

5.1.10. The head of the procurement department submits the procurement plan agreed with the suppliers to the deputy general director for finance for inclusion in the expenditure side of the budget.

5.1.11. With the direct participation of the Deputy General Director for Finance and the Deputy General Director for Logistics, in the process of protecting the budget, a decision is made on the sufficiency of the revenue side.

If this decision is made positively, then the procurement plan is subject to approval by the Deputy General Director for Logistics.

If in the budgeting process a decision is made to increase the revenue side by increasing sales volumes, then the process in terms of clauses 5.1.2. - 5.1.11. is repeated, starting with the preparation of an annual sales plan that meets the requirements of the budget.

5.1.12 . After the approval of the budget, the procurement plan present in the basis of its expenditure side is approved by the Deputy General Director for Logistics.

5.1.13. After approval, the Deputy General Director for Logistics brings the procurement plan to the contractors, employees of the procurement department, employees of the customs clearance and certification department, and the head of the warehouse complex.

5.1.14. The final stage in planning the procurement of raw materials and materials is the conclusion (renegotiation, extension) of long-term contracts with suppliers and carriers in order to determine the conditions for cooperation with them for the planned period.

5.1.15. Long-term planning of purchases initiated by departments of the enterprise is carried out on the basis of planned requests. Planned requests are registered by the head of the procurement department as they are received in the register of planned requests.

5.1.16. The Procurement Department consolidates planned requests for subsequent submission to the Deputy General Director for Finance in order to include the costs of goods intended for purchase in the expenditure side of the budget.

5.1.17 . In the process of protecting the budget, a decision is made to include in the procurement plan each item of goods and materials from those indicated in the planned requests.

According to the results of budgeting, goods and materials in respect of which a positive decision has been made are included in the procurement plan.

5.2. Procurement business process

5.2.1. The first stage in the procurement of goods and materials belonging to the categories of raw materials and materials is the monitoring of the corresponding warehouse balances, which is carried out by the head of the department of commodity planning and distribution.

As a result of the analysis, the need for the acquisition of one or another item of goods and materials is revealed.

When identifying the need for replenishment of warehouse stocks, the head of the department of commodity planning and distribution calculates the size of the order and sets the desired time for the receipt of goods and materials at the warehouse.

Based on the decision made, an order is made.

The procedure for purchasing goods and materials according to consumption rates is described in Clause 5.4.

5.2.2. The first stage of the purchase of goods and materials according to planned requests is the confirmation of the current need for this purchase.

Two months prior to the planned date of receipt of goods and materials, the procurement specialist sends a request for confirmation of the purchase to the purchase initiator.

The initiator of the purchase confirms (by e-mail) the need within two days from the receipt of the request.

If the initiator confirms the need to purchase goods and materials, then the procurement specialist proceeds to the next stage of the business process.

If there is no need for a purchase, the initiator also reports this within two days from the date of receipt of the request.

5.2.3. The first step in the procurement of goods and materials for an unscheduled request is the preparation, approval and transfer of an unscheduled request to the head of the procurement department.

The procedure for the purchase of goods and materials for unscheduled applications is set out in Clause 5.5.

5.2.4. In the case of the purchase of goods and materials by request, the procurement specialist, after confirming the need for a planned purchase or receiving an unscheduled request, proceeds to search for a supplier.

The search for a supplier is carried out in accordance with Clause 5.1.6.

5.2.5. The procurement specialist sends an order to the supplier in order to identify the supplier's current ability to satisfy the enterprise's need for the relevant goods and materials.

5.2.6. The supplier sends a letter to the address of LLC "Company", in which he confirms the order or informs that he is unable to satisfy the request of the enterprise.

If the supplier confirms the order, the purchasing specialist moves on to the next step in the business process.

The order is also considered confirmed if the supplier has notified that he cannot fully meet the Company's current need for the requested inventory or is not ready to deliver it within the stated time and the current situation will not lead to a significant increase in the risk of stopping production.

If the supplier is not ready to satisfy the order, the procurement specialist makes a request (Section 5.2.5.) to an alternative supplier.

5.2.7. In the case of the purchase of goods and materials by request, after confirming the order, the procurement specialist concludes a supply contract with the supplier.

5.2.8. If there is a confirmed order and a contract (long-term / for supply), the procurement specialist ensures that the specification is signed with the supplier (an additional agreement to the long-term contract is allowed) for the purchased batch of goods and materials.

5.2.9. The procurement specialist calculates all costs associated with the supply of goods and materials, including:

• cost of goods and materials;
• freight;
• cargo insurance;
• customs payments, as well as other costs

and enters them into the financial plan of the enterprise.

5.2.10. The procurement specialist sends an application for transportation to the transport department (in accordance with the deadlines for the execution of applications).

Specialists of the transport department, in accordance with the need set out in the application, provide a search for transport

If the transport company, to which the application was sent, confirms the request, then the specialist of the transport department sends the information about the found vehicle to the author of the application.

Otherwise, the transportation department specialist will contact an alternative transportation provider.

5.2.11. If the contract with the supplier provides for full or partial prepayment, the accountant (by order of the Deputy General Director for Finance) transfers funds in the amount of the prepayment to the supplier's settlement account.

The basis for payment is a copy of the invoice (specification, supplementary agreement to the contract), agreed by the head of the procurement department and signed by the deputy general director for logistics.

5.2.12. After receiving the prepayment (if it is provided for by the contract), the supplier, within the agreed time frame, makes the shipment of goods and materials, and informs the procurement specialist about it.

Purchasing specialist provides traceability of delivery (calling up with the carrier to find out the location of the goods during transportation).

If the cargo arrives from outside the customs border of the Republic of Belarus and requires mandatory customs clearance, then it arrives at the customs terminal (the name of the customs terminal is indicated in the application for transportation) from which, upon receipt of the cargo in the customs control zone, the procurement specialist receives the relevant information.

If the cargo is not subject to customs clearance, then it goes directly to the warehouse of the enterprise, about which, upon arrival, the carrier notifies the head of the warehouse complex through the security service.

5.2.13. After receiving notification of the receipt of cargo at the customs terminal, the customs clearance specialist receives a package of shipping documents from the carrier and calculates the amount of customs payments, after which he issues an order for payment (Appendix D), which he coordinates with the Deputy General Director for Logistics and passes to the Deputy General Director for finance.

The accountant (by order of the Deputy General Director for Finance) transfers funds in accordance with the amounts and bank details specified in the order.

The order for payment of customs duties is submitted to the Deputy General Director for Finance no later than 14:00.

Payment of customs duties is made on the day of submission of the order.

5.2.14. Customs clearance of goods and materials received by the Company is carried out by a customs clearance specialist within a period not exceeding 2 days from the moment the cargo arrives at the customs terminal (the time the cargo arrives at the terminal is considered the closing time of delivery).

5.2.15. Cargoes that have passed the customs clearance procedure are delivered to the warehouse of raw materials and materials on the day of clearance.

5.2.16. The specialist responsible for the acceptance of goods at the warehouse of raw materials and materials after unloading goods and materials from the vehicle recalculates (weighs) the cargo, after which the recalculation results are compared with the data indicated in the relevant shipping documents: waybill, invoice, packing list.

If there is a full correspondence between the results of the recalculation and the data specified in the shipping documents, the specialist of the warehouse complex ensures the placement of the goods in the specified storage location and transfers the documents to the warehouse accounting specialist for posting goods and materials.

In case of discrepancy between the results of the recalculation and the data specified in the shipping documents, the specialist of the warehouse for raw materials and materials notifies the head of the warehouse complex.

The head of the warehouse complex, together with the procurement specialist and the head of the procurement department (if necessary, with the deputy general director for logistics), make a decision regarding the identified discrepancy.

5.2.17. The specialist of the warehouse of raw materials and materials, according to the submitted shipping documents, enters information on the receipt of goods and materials at the warehouse of the enterprise in an electronic database.

After entering into the database information about the receipt of goods and materials at the warehouse, the warehouse specialist transfers the shipping documents to the accounting department.

Documents are transferred to the accounting department within two days after the receipt of the goods, including the day of receipt (certificates - to the quality department).

5.2.18. If the contract with the supplier provides for full or partial payment upon receipt of the purchased goods and materials at the enterprise's warehouse (customs terminal), the accountant (by order of the Deputy General Director for Finance) transfers funds in the amount of the final payment to the supplier's settlement account.

The basis for payment is a copy of the invoice (specification, supplementary agreement) signed by the procurement specialist and the Deputy General Director for Logistics.

5.2.19. Similar to P. 5.2.18. payment for services for the transportation and handling of cargo at the terminal.

5.2.20. Input quality control is carried out according to the procedure developed by the head of the quality department.

5.2.20. Based on the results of each delivery, the procurement specialist, with the participation of a warehouse complex specialist responsible for the receipt of raw materials and materials to the warehouse, as well as on the conclusion of the quality department, fills out a “supplier card”, in which he evaluates the quality of the delivery in accordance with the specified criteria listed in Clause 5.1 .6.

5.3. Vendor rating

Annually, from 25.10. to 05.11. the head of the procurement department, together with the deputy general director for logistics, based on the statistical data indicated in the “supplier cards”, conduct an analysis to rank suppliers in four categories: A, B, C, D and search for new suppliers.

Category B is assigned to the supplier if, during the estimated period, cases of violation of the terms of the contract were recorded in relation to him, and the results of the input control indicated the delivery of low-quality goods or incompleteness of the cargo. In relation to goods and materials coming from this supplier, measures of enhanced incoming control are taken.

Category “C” is assigned to the supplier with whom the relationship is built. In relation to this supplier, the Company conducts an external audit. Based on the results of the audit, a report is drawn up with the subsequent adoption of a decision on cooperation.

Category “D” assigned to the supplier if they regularly violate the terms of the contract, quantitative and qualitative deviations were regularly detected during the input control, and measures, including enhanced input control and external audit, did not bring a positive result.

When forming the list of approved suppliers, the place of the main supplier is given to the supplier of category “A”, suppliers of category “B” can act as alternative suppliers, in exceptional cases - category “C”.

5.4. Procurement specifics based on consumption norms

5.4.1. Procurement of goods on the basis of consumption norms is carried out monthly in accordance with the norms approved by the general director of the enterprise and the established level of insurance stocks.

5.4.2. The receipt of purchased goods from the warehouse is carried out by the foremen of production sites on the basis of invoice requirements within the approved norms.

5.4.3. Issuance of goods and materials is carried out in accordance with the mode of operation of the warehouse.

5.4.4. If necessary, due to excess consumption of goods and materials purchased according to the norms at the production site, the necessary goods and materials are issued from the stock formed in the warehouse.

Issuance of goods and materials from insurance stocks is carried out on the basis of the requirement - waybills signed by the Deputy General Director for Production.

5.4.5. Control over compliance with consumption standards is carried out by a warehouse specialist.

5.5. Procurement specifics based on unscheduled requests

5.5.1. The basis for the implementation of an unscheduled purchase is an unscheduled application, drawn up in accordance with the form given in Appendix C.

5.5.2. The application is drawn up in two copies, signed by the initiator of the purchase and his head.

5.5.3. Depending on the status of urgency, unscheduled requests are divided into:

• Non-urgent;
• Urgent.

5.5.4. The following deadlines for the execution of unscheduled applications have been established:

non-urgent unscheduled requests executed within a month following the month of placing the application;

Non-urgent unscheduled applications can be executed during the month of application submission, if it is possible to execute these applications in this period.

non-urgent unscheduled orders can be executed during the month in which the order was submitted, subject to the execution of previously received unscheduled orders planned for execution for this month.

urgent unscheduled requests executed within a week from the date of submission in the case of purchases on the domestic market and within two weeks in the case of purchases on the external market.

5.5.5. The “Urgent” status is assigned by the Deputy General Director, whose service employee initiates the purchase.

5.5.6. Applications are submitted to the head of the procurement department, who assigns an incoming application number, signs it, registers it in the register of unscheduled applications and appoints the direct executor of this application.

5.5.7. One copy of the Application remains in the procurement department, the second is transferred to the initiator.

5.5.8. The contractor has the right to request from the initiator the information necessary for the procurement.

This request is sent in the form of an electronic message addressed to the head of the department initiating the purchase.

5.5.9. If the application contains insufficient information for the purchase, the deadline for the execution of this application is Clause 5.5.4. increases for the period of providing the missing information.

5.5.10. The initiator, as well as his manager, has the right to request from the contractor information on the progress of execution of the Application placed by them.

5.5.11. The date of execution of an unscheduled order is the date of receipt of the goods specified in the order in the warehouse.

5.5.12. The contractor additionally informs the initiator about the implementation of an unscheduled application by sending a corresponding notification to the address of the latter.

This notification is sent to the initiator (a copy - to his manager) by e-mail on the day the application is executed.

5.5.13. If the deadline for the execution of the application is beyond the limits established in Clause 5.5.4. the contractor informs the initiator of the purchase and his manager about this.

A message about changing the deadline for the execution of the application is sent to the initiator (a copy - to his manager) by e-mail indicating: the reasons for changing the deadline and the planned date of receipt.

5.5.14. Receipt of goods from the warehouse, purchased by request, is carried out by the initiator or an employee authorized by him.

The document accompanying the receipt of goods is a demand-waybill and the second copy of the application presented to the warehouse specialist upon receipt of goods and materials.

5.5.15. The initiator may transfer the right to receive the ordered goods to another employee if the corresponding decision is made by the head of the service - deputy general director (in which the initiator works).

The head of the department states this decision on the second copy of the application.

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Hello! Today we will talk about a small business for mini-production. The opening of a small production is becoming relevant against the backdrop of changing economic relations. In particular, the country's policy aimed at import substitution.

Starting your business from a small manufacturing enterprise is a great opportunity to enter both the domestic market and, possibly, in the future, the external one. Why not?! Especially for the readers of our site, we have collected 35 production business ideas for small businesses.

The relevance of small business for mini-production

Today, more than ever, a small manufacturing business is relevant. Those who think the other way around are in vain, because every day more and more investments are flowing into the development of domestic production in our country.

A few years ago, I visited Europe for the first time and was very surprised why some such simple production ideas could not be organized in our country. For example, in Eastern Europe, at the entrance to almost any village, you can see a huge variety of wood, plaster and plastic products for decorating a garden plot, from garden gnomes and flamingos to ready-made arbors and small fountains.

Almost 10 years have passed, and just a couple of years ago, in my city, I noticed that local figures also organized such production at home. And there are many such ideas. The main thing is to start in time and find your consumer.

Today's article has been prepared just to give some of you the idea of ​​​​organizing your own mini-production and tell what is now profitable for small businesses to produce.

35 Small Manufacturing Business Ideas

Below we have prepared for you a selection of 35 mini-production business ideas that can be implemented in both a small and a big city. Some can be opened even at home.

But also read other collections of business ideas on our website:

And useful articles for starting a business:

Business idea number 1 - Production of car covers

Investments up to 50,000 rubles.

: you buy the necessary equipment, find patterns for car covers and start looking for buyers who are interested in such products. You make a cover individually for each machine, having previously discussed all the details with the customer.

Relevance

A car cover is an indispensable thing for every car. It protects it from rain, scratches and sunlight. But such products are less in demand than car seat covers. They are easier to produce, and the demand is much higher. Therefore, an entrepreneur who decides to open a production for sewing covers needs to think about the variety of manufactured products.

Implementation of the idea

To start working, you need to register as an individual entrepreneur, find and rent a room, purchase tools and equipment, hire a minimum staff, and distribute advertising.

The income of such a business depends on the quality of the advertising campaign. The better you advertise your product, the more orders will come, respectively, the higher the profit.

Business idea number 2 - Furniture production

Investments are about 500,000 rubles.

The essence of the project – opening of a workshop for the production of modern models of frame and upholstered furniture according to individual parameters.

Relevance

This service is very popular and shows a high growth rate in its market segment. This is due to an increase in the income level of some segments of the population and the desire of the middle class to design housing in an original way. The most popular is cabinet furniture. It is purchased not only for residential premises, but also for offices, educational and medical institutions. Such a business project will become relevant in cities with a population of 250 thousand or more.

Over time, in a crowded place, you can open a point where orders will be taken. Making furniture is not as difficult as it seems at first glance, and in some cases the profitability reaches 200%.

Implementation of the idea

In order to implement this business idea, it is necessary to issue an IP. After that, find a room (with an area of ​​at least 50 m²) in which the production workshop will be located, purchase a minimum set of tools, agree with the supplier of materials on regular supplies of all necessary blanks, hire (if necessary) personnel.

The initial cost of such a project:

• acquisition of the necessary tools for work;
• remuneration and staff training;
• purchase of fittings and production materials;
• service advertising.

The profitability and payback of the furniture workshop depends entirely on the volume of production and sales. The average trade margin for certain types of sets or cabinets can range from 50-200 percent. Such a business requires large financial investments in the first months, but can pay off after a year of stable work and advertising costs.

Business idea number 3 - Production of frameless furniture

Investments - from 100,000 rubles.

The essence of the project - opening of a manufacturing enterprise for the development and tailoring of models of frameless modern furniture.

Relevance

Stylish and non-standard pouffes, voluminous armchairs with soft padding and bright design decorate youth and children's rooms, game rooms. The possibility of creating an original product makes such a business project in demand and interesting.

Implementation of the idea

To implement the idea, it is necessary to find suppliers of high-quality materials, to involve experienced designers in the work. In addition, expenses include:

• purchase of professional equipment for tailoring;
• staff content.

At the first stage, it is better to sell frameless furniture through the developed website of the store, to conclude agreements with large furniture centers and salons.
According to experienced entrepreneurs, such a project is able to reach self-sufficiency in three months. With an average cost of 1,000 rubles for one chair with filler, its retail price starts at 2,500 rubles with a minimal design. An increase in profits will bring work with individual sketches and orders from design bureaus.

Business idea number 4 - Making wicker furniture

Initial investment of funds - up to 100,000 rubles.

The essence of the project

This "creative" business idea is to open a private workshop for the production of beautiful and unusual furniture from natural wicker.

Relevance

This eco-friendly material is once again on the wave of popularity. It is used to produce headsets for the dining area and relaxation, which can be placed in the country house or in the apartment. In addition to furniture, decorative items for the kitchen, Easter baskets or flower stands are in demand.

Implementation of the idea

You can equip such a workshop in any small room and work without the involvement of personnel. The biggest problem is the purchase of high-quality raw materials, so many real craftsmen prefer to harvest the willow on their own. Willow twigs can be cut in any season and not stored indoors. This helps to reduce the cost of wickerwork and increases profitability.

You can save on renting a retail space by taking orders and advertising products through an online store. A good profit comes from cooperation with furniture stores and design studios, the development of exclusive projects to the taste of the customer. This project can bring a net profit of at least 30,000 rubles and pay off in just 2 months of work.

Business idea number 5 - Production of colored gravel

The essence of the idea is as follows : you buy ordinary crushed stone, repaint it, pack it in small bags and find points of sale for finished products.

Relevance

Colored gravel is very widely used in landscape design. It is small particles of marble or granite painted in different colors. The paint has unique properties due to which the color does not change over time. Such a business can be started with a minimum set of tools, but you will have to hire several workers. These may be people without any education, which can cut costs.

Implementation of the idea

To implement a business idea, you must officially register your activities and find a room for drying the material. After that, purchase crushed granite or marble, acrylic dye and the necessary set of tools and equipment (concrete mixer, screen). Then you can look for points of sale for finished products.

It is quite profitable to produce colored gravel. The average price per ton of ordinary crushed stone is 2,000 rubles, and a bag weighing 20-25 kg of colored crushed stone costs 300 rubles.

Business idea No. 6 - Workshop for the production of tiles from wild stone

Investments from 50 000 rubles. up to 100 000 rubles

The essence of the idea is as follows : you find deposits of sandstone, establish its extraction, transport it to the workshop. After that, it remains to process a wild stone and find a buyer, or a point of sale for finished products.

Relevance

Tiles made from wild stone have always been distinguished by high strength and wear resistance. Because of this, most people prefer this finishing material. The production of tiles from wild stone is quite a profitable business for residents of the European part of the Russian Federation, because. the main deposits of sandstone are located in this area. In this case, the cost of transporting raw materials will be minimal, and the profit will be maximum.

Implementation of the idea

Before you start implementing this business idea, you need to find sandstone deposits. If the field is located close to the workshop, then you can register as an individual entrepreneur, purchase the necessary tools and equipment. After that, it remains to organize an advertising campaign and find buyers.

The income from such a business can be high if you manage to establish all the production processes. There will always be buyers for quality goods, so the money invested will be returned within a few months.

Business idea number 7 - Making tombstones

The amount of initial investment is 300,000 rubles.

The essence of the project

The basis of this commercial project is the opening of an enterprise for the production of tombstones and related paraphernalia from artificial stone, concrete or other materials. This service is always in demand, but it is distinguished by a high degree of competition in the market for the provision of such funeral services.

Implementation of the idea

You can set up such a business in a small room such as a garage or stay outside the city near the burial sites. This will help reduce rental costs and reduce costs. Additional costs to get started:

• purchase of special equipment and tools for work and installation;
• acquisition of molds for pouring mixtures;
• purchase of a machine for complex engraving;
• solving problems with the delivery of the finished monument to the installation site.

The cost of a complete set of tombstones with engraving is from 20,000 rubles. The selling price is 40,000 rubles with a 100% markup. This makes it possible to develop production, purchase non-standard forms and improve skills. It is possible to increase competitiveness by offering exclusive monuments and steles, high quality and durability of ritual products.

Business idea No. 8 - Penoizol production workshop

Investments from 460,000 rubles.

The essence of the business project - organization of the production process, involving the manufacture of penoizol, its sale to consumers, wholesale buyers.

Relevance

The new building material is steadily gaining popularity due to its high heat-conducting and insulating qualities. Given the low cost of penoizol, the constant demand for it from builders of various facilities, such a workshop will quickly pay for itself and become a good means of investing capital in the coming years.

Implementation of the idea

To open a business you will need:

• small production area;
• special equipment;
• raw materials for production;
• car for transport services.

Penoizol can be sold through wholesale intermediaries, at retail, or by entering into a contract with construction hypermarkets. A simple technology allows you to deliver the equipment directly to the client at the construction site and work in any area. With the low cost of penoizol and a trade margin of 70-80%, you can completely reach the threshold of self-sufficiency in six months from the start of work. This material is most relevant in the warm season.

Business idea number 9 - Cinder block manufacturing

Investments from 200,000 rubles.

The essence of the idea - organization of the production process for the manufacture of cinder blocks for sale for construction purposes.

Relevance

This material is widely used in the construction of residential buildings, industrial facilities, the construction of walls and outbuildings. The location of such a workshop near large cities or transport hubs will allow reaching regular orders from wholesale buyers, construction teams, and developers.

Implementation of the idea

For implementation, a small team of 3-4 employees is enough, premises with convenient access roads. The main costs fall on the following items:

• rent of industrial premises, warehouse;
• purchase of the necessary equipment for production;
• purchase of raw materials;
• payroll expenses.

The highest percentage of profit falls on the warm months, when most construction projects are being built. With a full daily workload of the workshop, you can get 350 high-quality cinder blocks daily at a cost of 38 rubles per one. With a market price of 60 rubles, you can calculate that the daily income is 7700 rubles. At such a rate of production, in just two months, it is possible to recoup the purchase of equipment and basic costs. In winter, savings can be achieved by producing products in stock.

Important! This production is not subject to mandatory certification.

Business idea number 10 - Production of expanded clay blocks

Investments - 250,000 rubles.

The essence of the idea - opening of a production workshop for the production of expanded clay blocks, its implementation to contractors, consumers.

Relevance

A modern and lightweight type of building material is popular in the arrangement of residential premises and buildings, the construction of outbuildings. The relevance is due to stable demand in the off-season, a high degree of profitability.

Implementation of the idea

To implement the production process, it is necessary to find a large utility room with good transport interchange, a warehouse for finished products. Most of the financial costs:

• purchase of special equipment for production (concrete mixers, vibrating tables);
• rent of a platform for drying blocks;
• utilities for the maintenance of the workshop.

Additional costs - payment for transport for the delivery of raw materials, wages for workers in the workshop and warehouse.

A full work shift yields 1,000 good quality expanded clay blocks at an average cost of 20 rubles. A trading margin of 50% will give a daily profit of 10,000 rubles from one shift. By increasing the number of hours of work, it is possible to recoup all investments in the project in a few months.

Business idea No. 11 - Production of gas and foam concrete

Minimum investment - 540,000 rubles .

The essence of the business idea – equipment for a mini-factory for the production of gas or foam concrete with subsequent sale to construction organizations.

Relevance

New types of material successfully replace the usual concrete due to their practicality and low price. It is increasingly used for the construction of buildings for any purpose. The relevance of the project is due to the constant demand for gas and foam concrete, a simple process of its production.

Implementation of the idea

To open such a mini-production, the future owner must:

• choose a production facility with a warehouse and convenient transport routes;
• purchase equipment for the manufacture of products;
• train employees;
• purchase raw materials from suppliers.

A small plant can produce 10 cubic meters per shift. quality building material. With equal volumes of foam and aerated concrete, the amount of monthly turnover can reach 650,000 rubles. Net income after deducting all direct and indirect expenses is 200,000 rubles. While maintaining such volumes of production and sales, the mini-factory will be able to switch to self-sufficiency in six months.

Business Idea No. 12 - Production of polystyrene concrete

The initial investment amount is 300,000 rubles.

The essence of the project

The basis is the opening of production facilities for the production of polystyrene concrete for the purpose of subsequent sale to consumers.

Relevance

New building material is being actively introduced in the construction of various buildings and premises. Due to its high thermal conductivity and versatility, polystyrene concrete is increasingly replacing conventional stone and showing growth in terms of sales. The market is just beginning to develop, so there is little competition among manufacturers.

Implementation of the idea

To organize the production process, an entrepreneur needs to analyze the market for sales and solve the following questions:

• procurement of the necessary raw materials and components for production;
• purchase equipment and special forms;
• train personnel in technology.

A workshop can be opened outside the city to save on rent and provide a full-fledged entrance for heavy vehicles. Sales should be sought through advertising on Internet resources and cooperation with large construction companies. With a cost of one cube of 2,000 rubles and stable sales, monthly income can reach 400,000 rubles during the season of active construction.

Business idea number 13 - Production of artificial marble

The minimum investment is 1,000,000 rubles.

The essence of the business idea – opening of a small production workshop for the production of artificial marble of different colors.

Relevance

This type of design material is in high demand among companies that are engaged in decorating rooms, manufacturing kitchen sets or original piece products. The relevance of the business is due to the low cost and ease of manufacture of artificial stone.

Implementation of the idea

It is better to organize the production process on a specially rented area. It must have connected communications and convenient access roads for the shipment of finished material. For a complete manufacturing cycle, a minimum number of personnel, special equipment and grinding equipment will be required.

Having a spectacular appearance, artificial marble has a low cost. The average level of profitability of such enterprises is in the range of 40-50%. Monthly turnovers increase significantly in the warm season and can exceed 200,000 rubles. High demand for artificial marble and stable sales volumes of finished products make it possible to fully recoup the invested amount in 6-10 months.

Business Idea #14 - Neon Sign Production

Investments from 500,000 rubles.

Relevance

Such production will be relevant in the conditions of constant development of the sphere of trade and entertainment in a big city. Despite stable demand, competition in this type of advertising business is quite low.

Implementation of the idea

To open an enterprise, you will need a small non-residential premises, the purchase or leasing of a mini-factory for the production of neon products. In addition, costs will require:

• purchase of components for production;
• the cost of training glassblowers;
• salaries of account managers;
• office space maintenance.

The minimum cost of a neon strip produced and assembled starts from 1,000 rubles per meter at a cost of 700 rubles. This gives a net income of 300 rubles. Depending on the features of the configuration, shade or complexity of installation, the price increases significantly. Fast turnover and reaching self-sufficiency depends on the number of customers, so advertising of your services, high quality of work, advertising from satisfied customers plays an important role.

Business idea number 15 - Production of metal doors

Investments from 500,000 rubles.

The essence of the idea - opening of a production workshop for the manufacture of metal doors of various models and types, their subsequent implementation and installation at the request of the customer.

Relevance

Competition in the sector is quite high, but there is always a demand for inexpensive and high-quality products in the middle price range. Offering an excellent balance of quality, comprehensive service and affordable cost, you can realize a profitable project.

Implementation of the idea

To open a small workshop in terms of area and capacity, you will need a room far from the center, but with good transport interchange. In addition, an initial purchase is required:

• production equipment;
• tools for the assembly team;
• material and accessories.

A small workshop can produce 200 metal doors per month on average. Having laid a profitability of 25% in the selling price of a standard door (7,000-9,000 rubles, depending on the configuration), we can talk about a monthly income of over 300,000 rubles. For a constant increase in turnover, active advertising is required, the conclusion of contracts with large hardware stores, sales intermediaries.

Business Idea No. 16 - Antifreeze Production

Investments - 300,000 rubles.

The essence of such a project - Opening of an enterprise that will produce various chemical fluids for car maintenance.

Relevance

The relevance of the business does not require a special analysis of the market and target audience. Despite the crisis, the number of cars is only growing, and many owners are trying to reduce the cost of their maintenance through the use of domestic products. By producing antifreeze, car shampoos and other high quality products, you can quickly acquire worthy wholesale customers with bulk orders.

Implementation of the idea

The production is not technologically complex, but requires investments related to its opening:

• rent of a large premises, warehouse;
• hiring staff (no more than 4 people);
• purchase or leasing of equipment;
• purchase of packaging materials;
• purchase of a certain number of reagents.

Such a business can be expanded by introducing popular types of products that are similar in composition to antifreeze. In addition to the main wholesale buyers, it is necessary to offer services to auto shops of enterprises, salons or retail stores. This will ensure constant capacity utilization and will reach self-sufficiency approximately in a year.

Business idea No. 17 - Organization of production for tailoring workwear

Investments - from 200,000 rubles.

The essence of the idea - organization of the complete process of development, implementation and tailoring of original and classic models of overalls for personnel of various institutions.

Relevance

Such goods are necessary for many organizations, societies, industrial enterprises. Small studios are more in demand in terms of small orders with logos for cafes, hotels, restaurants, private medical centers.

Implementation of the idea

To open such an enterprise, it is enough to attract a small team of professionals. The choice of location does not play a role in the advertising of the atelier, so renting in a residential area can provide significant cost savings. An expensive purchase will be:

• a set of professional sewing equipment;
• a set of necessary accessories;
• purchase of specialized fabrics.

The profitability of this type of sewing business is much higher than that of standard ateliers due to the volume of each order, the individual characteristics of clothing. Therefore, the first months of work can bring a net profit of up to 50,000 rubles, assuming that all organizational expenses are covered already in the first half of the year.

Business Idea No. 18 - Mirror Manufacturing

Approximate investment - up to 200,000 rubles.

Relevance

Mirror making is a new type of small business project that is gaining momentum. Interest in such a product is constantly shown by companies engaged in the manufacture of modern furniture, interesting renovations of premises and office design. Demand generates the production of decorative mirrors, special tiles with a similar effect.

Implementation of the idea

The manufacturing process at first glance will seem complicated, but it will require a small list of costs, among which stand out:

• workshop space rental;
• purchase of special furniture, cutting table;
• acquisition of an initial set of materials and reagents;
• shipping costs to the customer.

Partial production of some types of furniture for the workflow on your own can bring good savings. Under such minimum conditions, one shift can produce at least 20 m2 of high-quality mirror at a cost of 1000 rubles per meter. Given that the market price for such a product starts at 1,500 rubles, it is easy to calculate a daily profit of 10,000 rubles. With a constant workload of production with orders, it is possible to reach self-sufficiency in a quarter.

Business Idea No. 19 - Eurofence Production

The minimum investment is 700,000 rubles.

The essence of the project – production of various models of a modern eurofence on the basis of an equipped production workshop.

Relevance

The greatest demand for such construction products is among the owners of private buildings or country houses, residents of holiday villages. A large assortment and an affordable price for eurofences makes this product in demand, and its production is profitable.

Implementation of the idea

To organize an enterprise at the initial stage, you will need:

• a small workshop with connected communications;
• purchase or leasing of special production equipment;
• training of personnel in production skills;
• source materials and tools.

Particular attention should be paid to advertising your services. A good effect is the organization of a small exhibition space for the presentation of models and drawings. As a sales option - the conclusion of an agreement with large construction supermarkets or intermediaries.

Such a business project gives a good profit. It should be opened during the active construction season to ensure good sales at the initial stage. Making a quality product and good advertising will help pay off this business idea in a year of work.

Business idea No. 20 - Production of metal-plastic windows

The minimum investment of funds is 450,000 rubles.

The essence of the project

The basis of the new project is a business idea for equipping a fully equipped workshop for the production of door and window blocks from metal-plastic, their installation at the request of the customer.

Relevance

This type of product is in fairly stable demand in cities of any type, confidently replacing wooden structures. Despite the competition, you can securely gain a foothold in the market by offering quality products.

Implementation of the idea

Opening a new enterprise requires certain investments, which will be spent on such items of expenditure as:

• rental of premises for production;
• maintenance of an office for receiving orders;
• purchase of a standard set of tools and equipment for the production workshop and installation work;
• training of workers in the technology of manufacturing window blocks;
• advertising and site development.

In large and densely populated cities, the average profitability indicator can show 150-300%. It is possible to win against the background of competitors by providing discounts for the installation, repair or warranty service of window units. Laminated frames with a wood pattern and custom shapes are gaining popularity. A feature of the business is a sharp decrease in demand during the cold season, which must be taken into account when distributing profits and investments.

Business Idea No. 21 - Production of metal tiles

The amount of capital investments is 2,650,000 rubles.

The essence of the project

The main essence of this business project is the opening of a technologically equipped enterprise for the production of modern metal tiles.

Relevance

A new type of building material is in demand in the construction of low-rise buildings. Its practicality and ease of use can increase interest and occupy a niche of 40% in the market of roofing materials in a few years.

Implementation of the idea

The main amount must be invested in an expensive automated line that can produce almost a complete cycle under the control of one operator. Modern installations do not require a large number of technical personnel for maintenance and quickly pay for themselves. In addition, you need:

• rent a room of sufficient size for production and warehouses for finished tiles (transport interchange matters);
• determine the types of products produced;
• place advertisements among wholesale buyers, construction companies;
• solve the problem with the supply of high-quality raw materials.

When fully loaded, the equipment can produce up to 7 meters of quality products in just a minute of operation. With an estimated profitability of the project of 30-40%, you can count on a full payback already in two construction seasons.

Business Idea #22 - Vinyl Siding Production

Estimated investments - more than 1.5 million rubles.

The essence of the project

The basis of the new business project is the opening of an equipped enterprise for the production of colored PVC siding and its sale to wholesale buyers.

Relevance

Practical and versatile building material is increasingly used in the decoration and insulation of private cottages and industrial premises. The market shows a stable small growth for different types of vinyl siding up to 7% annually and moderate competition.

Implementation of the idea

The production of vinyl siding is possible with the arrangement of a complete technical line. It has a high cost, so experienced entrepreneurs recommend that beginners pay attention to long-term rental or used models. Additional costs will require:

• rent of a large premises for the placement of facilities and a warehouse;
• training and wages for hired personnel;
• rent or purchase of loading equipment;
• advertising and market search for siding.

Given the large initial costs and the cost of resources, the owner should not expect to overcome the payback threshold earlier than after a year of constant work. Sales can drop significantly in the winter season, but rise sharply in the spring. This should be calculated in capacity utilization and cost allocation.

Business idea number 23 - Production of forged products

The initial investment amount is 350,000 rubles.

The essence of the project

The basis of this production idea is the opening of a fully equipped workshop for the production of standard and exclusive products for customers.

Relevance

Unique types of wrought iron gates, fence sections or window bars are increasingly decorating private housing construction. There is a growing demand for hand-forged furniture frames, interesting products that designers use to complement interiors. The competition for such non-standard things is small, but the demand in cities with millions of people is high, so there is room for development for young enterprises.

Implementation of the idea

When preparing for the opening of a new production, it is necessary:

• rent a comfortable room for the forge with proper ventilation;
• purchase a complete set of specialized equipment and tools;
• equip an office for working with clients;
• launch a website or online store to get acquainted with the range.

Of great importance is the involvement of a real designer to develop new products. This will help to take a high step in the market and create a circle of regular customers among design bureaus and furniture workshops. One meter of the finished product is sold at a price of 3,000 rubles, with its cost of 1,000 rubles. The completed projects of private forges show a high level of payback and incomes of up to 400,000 rubles per month, which quickly cover all investments.

Business Idea No. 24 - Production of figurines for a garden plot

Estimated expenses - 300,000 rubles.

The essence of the project

This creative business project is the organization of an enterprise or workshop for the production of original decorations for garden plots from plaster, concrete or plastic.

Relevance

Many homeowners of private cottages or country houses want to equip their plots with individuality in an original style. Someone wants to transform the patio of their office building. Figurines of fairy-tale characters and animals, vases, fountains and flower stands are in demand.

Implementation of the idea

To open such a workshop, the owner will need:

• rent a small room for work and storage of finished figures;
• purchase the necessary set of tools and equipment;
• purchase dry mixes and special paints for the first orders;
• organize original advertising via the Internet or exhibitions.

Large investments will require the purchase of special molds for casting, the number of which depends on the range. You can stand out from competitors and increase revenues through the production of exclusive products. With the cost of one average figure of 350–500 rubles, its retail price starts at 1,000 rubles. Alternatively, you can offer decorations without coloring for art schools and studios. The average profitability of such financial projects starts from 30-35%.

Business idea number 25 - Making wooden toys

The starting amount of capital is 400,000 rubles.

The essence of the project

This original business idea is to open a workshop or mini-workshop for the production of original children's toys from natural wood. Such a business can be started in a small town.

Relevance

The demand for such safe and environmentally friendly products is only increasing every year among caring parents. Such goods must be certified and manufactured in compliance with all technologies. Montessori toys are back in fashion!

Implementation of the idea

You can equip such a workshop in a garage or an extension of a private house. The main costs that an entrepreneur will face will be:

• acquisition of specialized design software for product development;
• purchase of special hand equipment and carpentry tools;
• training of workers and payment for advanced training courses;
• acquisition of a stock of raw materials and materials.

High-quality wood can be purchased at a discount from furniture workshop waste. There is little competition in this toy sector. Making interesting and non-standard models will help to quickly bring regular customers in the form of children's stores and wholesale buyers. The average payback period for this project ranges from one to one and a half years, and the business itself will require certain advertising investments.

Business idea number 26 - Organization of your own winery

Initial investment of funds - from 300,000 rubles.

The essence of the project

Before opening a "drunk" business, it is necessary to thoroughly study the legislation in this area. The essence of the project is the organization of a private winery and the production of homemade quality wines. A good basis can be the use of family recipes, original herbal tinctures. Such products will be in demand among regular customers, restaurants and entertainment venues.

Implementation of the idea

It is better to open your own winery near the location of the vineyards in order to independently control the selection of raw materials. The ideal option would be to break down your own land, but this requires a lot of capital and personal time. At the initial stage, it is better to do with manual labor. With this method, the largest investments will require the purchase of barrels and grape raw materials.

When raising the speed, you can invest in automatic cleaning and filtration systems, powerful presses. As an additional income, many entrepreneurs consider making several types of homemade jams. With the cost of one liter of homemade wine at 50-80 rubles, you can offer it to consumers at a price of 300 rubles and more. This will make the project profitable and help develop it in the future.

Business idea number 27 - Opening your own brewery

The initial investment of funds is 250,000 rubles.

The essence of the project

The basis for the “hoppy” project is the opening of an equipped private brewery for the production of several of its own beers. This type of mini-factory can be located in a small room such as a garage. The high demand for this type of low-alcohol drink will not leave the entrepreneur without profit even in the cold season. Especially, subject to the production of our own delicious varieties of high quality.

Implementation of the idea

To open a small brewery at the initial stage of work, you can get by with a small number of staff and perform some of the technological operations yourself. To start production you will need:

• find and re-equip a room with good access for trucks;
• purchase equipment for distillation and fermentation, a bottling line;
• conduct a market analysis and find wholesale buyers.
• organize active advertising of your brand and product.

Even with minimal investment, such a business will begin to pay for itself in a year. The margin on beer may well exceed 100%. The amount of profit depends entirely on the sales volume of hop products, advertising and production costs, and the seasonality of the product.

Business idea No. 28 - Production and packaging of honey

The essence of the project

This version of the business idea involves the arrangement of a large apiary, the organization of a line for bottling and packaging of sweet products. Interest in proper nutrition and traditional medicine recipes makes such a business project very profitable and relevant.

Implementation of the idea

To equip such apiaries and a mini-packing plant should be in an ecologically clean area. Country plots and cottages are ideal. To get started, you need to solve several practical issues:

• equip an apiary in compliance with all requirements, place bee colonies;
• purchase equipment for packing honey;
• Solve the issue of marketing products and find wholesale buyers.

The first year of operation can be started by placing ten colonies of bees, which will bring at least 500 kg of honey and related products. With an average price of 500 rubles, this will give a profit of 250,000 rubles per season. Packing in small portions in a convenient container will double its cost. Additional volumes can be increased by purchasing honey for packaging at neighboring farms, selling other beekeeping products (propolis, wax or bee bread) to consumers. Despite the seasonality, such a project quickly pays off and brings a high percentage of income.

Business idea No. 29 - Dry breakfast production

Preliminary investments - 1,000,000 rubles.

The essence of the idea - development and arrangement of production facilities for the production of a variety of dry breakfasts, their wholesale.

Relevance

These products are in constant demand among consumers who strive to maintain a proper diet. The relevance of the idea is due to the constant growth of the dry breakfast market (up to 10% per year) and moderate competition.

Implementation of the idea

To implement the project, a production facility will be required to accommodate a workshop and a small warehouse for storing finished products. The main part of financial investments will be distributed between the following items of expenditure:

• purchase of special equipment;
• purchase of raw materials for breakfast cereals;
• staff salaries;
• rent for the premises.

One kilogram of a nutritious breakfast produced costs 30 rubles, taking into account all the costs of its production. Under the condition of a five-day working week and a selling price of products of 50 rubles per kilogram, the total amount of turnover profit can be 830,000 rubles. With a stable capacity utilization, such a business project can fully pay off in 9-10 months.

Business idea number 30 - Production of clean drinking water

The initial investment amount is 300,000 rubles.

The essence of the project

Such a business is the opening and equipment of production facilities for the purification and bottling of water into special containers. Such drinking water makes up to 30% of all consumed among the population. It is purchased in stores in different volumes, used for cooking and drinks. The main consumers are catering establishments, institutions (kindergartens, schools, offices) and ordinary families.

Implementation of the idea

To implement this project and open the workshop, it is necessary to resolve several important organizational tasks:

• determine the territory for the placement of capacities, where there is minimal competition and there is a sales market;
• purchase equipment for the entire cycle;
• conclude a contract for the supply of several types of packaging (plastic and glass), as well as for cellophane for packaging;
• receive a package of sanitary documents and quality certificates from the relevant authorities.

This project can be planned for the intake of water from a well or water supply, which determines the cost of equipment and the location of the workshop. A business idea can turn out to be quite profitable and pay off in a year. To do this, you need to seriously approach advertising your brand and guarantee excellent quality.

Business Idea No. 31 - Spice Production

The initial investment amount is 300,000 rubles.

The essence of the project

This type of business represents the organization of a manufacturing enterprise for the production and packaging of aromatic spices.

Relevance

Fragrant mixtures are in stable demand among professional cooks and ordinary housewives. Many consumers are discovering unusual tastes, so the market shows strong demand and growth for different types of spices.

Implementation of the idea

It is rational to open this project in warm regions where the necessary raw materials grow. This will help control the quality and save on product transportation. Additional costs include:

• rent of workshop premises for packaging and storage of finished products;
• purchase of equipment for several types of mixtures and packaging in different containers (bags, glass or plastic);
• promotional campaign to increase brand awareness.

At the first stage, the help of an experienced technologist is needed, which will help create compositions that are unique in taste and aroma. With an active approach to advertising and a low price of goods, a business idea shows a profitability level of up to 70%. It begins to pay off already after two months of constant capacity utilization. The main difficulty is finding suppliers of high-quality raw materials abroad.

Business idea No. 32 - Greenhouse production

Initial capital investment - up to 200,000 rubles.

The essence of the project

A new business idea is the opening of an enterprise for the manufacture of frames and components for greenhouses.

Relevance

During the crisis, the demand for these products increased due to the active growth in the number of subsidiary farms. The relevance is also due to the growing interest in the domestic agricultural sector on the part of investors.

Implementation of the idea

At the initial stage, it is necessary to determine the type of material for greenhouses. The lightest and most practical in work are plastic and polycarbonate. To open such a workshop you will need:

• rent of premises for production and office;
• purchase of equipment for working with plastic and installation of greenhouses;
• placement of advertising of their products via the Internet and posting leaflets.

To begin with, with the manual method of manufacturing greenhouses, it is enough to collect several products per week in order to quickly recoup the investment. The profitability of the project may well reach 150%, but you should not overestimate the cost of products with high competition in the market. Additional income can be provided by the service of visiting the client's personal plot and installing greenhouses from ready-made purchased blocks, their conversion to the needs of the customer.

Business idea No. 33 - Production of children's sleds

Initial investment - from 1 million rubles.

The essence of the project

Such a business project is a large workshop for the manufacture of standard and modern models of sleds for children.

Relevance

This business sector does not have much competition. Most of the large enterprises refuse this type of product, so prospects are opening up for the development of small workshops. Such products have a seasonal demand and show good sales in the northern and temperate regions.

The most popular are ordinary sleds on a metal frame. They are supplemented with comfortable handles, covers, new types of wood and plastic are used.

Implementation of the idea

To implement such a project, you need:

• find a room for a workshop and a warehouse with good transport interchange;
• purchase a semi-automatic line for working with metal;
• hire staff and train them in technology;
• solve the issue of product advertising and sales market.

The retail price of conventional sledges starts from 1000 rubles at a product cost of 500 rubles. This will help solve the issue of payback in almost one cold season. But the real problem with this business project is the seasonality of this baby product. It should be solved by the development and introduction into production of garden and purchase carts, cultivators or construction wheelbarrows.

Business idea No. 34 - Production of change houses for construction sites

The initial investment amount is 150,000 rubles.

The essence of the project

The basis of the commercial idea is the creation of a small enterprise for the manufacture of change houses of any size and configuration according to customer measurements.

Relevance

This is a sought-after business due to a noticeable increase in construction projects. Many enterprises use change houses to accommodate staff, security guards or a field kitchen for workers. Given the ease of manufacture and the demand for the product, it is possible to implement an excellent business project at low cost.

Implementation of the idea

The manufacture of change houses from rolled metal does not require special equipment and technologies. Main production issues:

• rent of a small workshop for the assembly of new cabins and storage of materials;
• purchase of several sets of tools for workers;
• purchase of the first batch of materials for change houses.

Several workers collect one change house in three days. Its cost starts from 30,000 rubles and directly depends on the filling of the room and equipment. The selling price is at least 50,000 rubles. Collecting 10 such cabins per month, you can count on a minimum net profit of 200,000 rubles. The introduction of new models for arranging a retail outlet will expand the circle of customers.

Business idea No. 35 - Feed production

The amount of initial capital is 2,300,000 rubles.

The essence of the project

The basis of the production project is the opening of a small enterprise for the production of several types of feed for households and farms.

Relevance

The development of the agro-industrial public sector and private complexes increases the demand for this type of product necessary for animal husbandry. There is moderate competition in the feed production market and there is the possibility of introducing new enterprises.

Implementation of the idea

Opening a mini-factory requires significant financial costs on the part of the owner for the purchase of a special line, its installation and configuration. In the absence of large initial investments, a low-capacity project for home production can be implemented. In addition, the entrepreneur must:

• rent a room for equipment and a warehouse for finished feed;
• to equip access roads for trucks;
• conclude contracts for the supply of high-quality raw materials;
• work out the client base by working with farms and livestock breeders.

With proper marketing, in a year the feed mill will fully pay off and reach a net profit. The profitability of such mini-factories varies in the range of 20-24% with partial capacity utilization.

Conclusion

In conclusion, I would like to ask you to add more profitable production business ideas in the comments, because we are not able to cover all areas. So we will make this collection of ideas even more.

We are also waiting for your questions, if any!

Any financial and economic transaction on the activities of the company is reflected in the accounts of accounting. All accounts are linked. The principle of their interaction is described by the double entry method. Itself is a list in which the number corresponds to the name, reflecting the essence of the business transaction. It was approved by Order No. 94n as amended on 08.11.2010.

A commodity is any purchased or produced item of value intended for subsequent sale. If an organization produces a product for internal use, it is not a commodity. Consider the basic postings for goods and services in accounting.

Consider the main examples of accounting entries for goods on 41 accounting accounts.

Accounting for goods and materials

Goods and materials are often combined into one accounting group and given a general name - inventory items, abbreviated goods and materials.

Ready-made goods and materials intended for further sale are goods. A - these are goods and materials that are purchased for use in the manufacture of the company's products, or for their own needs, affecting the overall production process,.

Inventory and materials are taken into account at the actual cost, which consists of the amounts of funds transferred or paid (in cash) to the supplier and other expenses associated with transportation, commission costs, etc.

How goods are taken into account

Goods are accepted for accounting in the same way as materials, at actual cost. For accounting, account 41 and subaccounts opened for it are used. When carrying out retail trade, more is needed. If you keep records at discount prices to reflect the difference between them and actual prices, then accounts 15 and 16 will be needed.

Goods are sold wholesale and retail. Accounting in this case is affected by the tax system of the organization, and the methods fixed in the accounting policy, and automation, or its absence at the outlet, and the presence of intermediaries. When concluding a supply contract, it is necessary to clearly state all the conditions that relate to prepayment, full payment and shipment, since the write-off of costs and the moment of sale of goods depend on this.

Wholesale trade can be carried out on the terms:

• Prepayment and subsequent shipment.
• Shipment, and then payment for the goods.
• Payment in foreign currency, and then shipment. And vice versa.
• with their transportation to the buyer.

There are also many nuances in retail trade:

• Sale of goods at an automated point of sale (ATT) at sales prices in cash and non-cash.
• Sale of goods at a non-automated point of sale (NTT) at sales prices in cash and non-cash.
• Sale of goods at purchase prices.

Example of postings for 41 accounts

The Alpha organization carries out wholesale and retail trade. Goods were shipped to Omega after receiving full payment from it in the amount of 274,520 rubles. (VAT 41,876 rubles). Three days later, the goods were shipped to the buyer.

The cost of goods sold is 129,347 rubles. In retail, daily revenue amounted to 17,542 rubles. (VAT 2676 rubles). The sale was carried out with the help of ATT. Account 42 was used to account for the trade margin. The amount of the margin is 6549 rubles.

Transfer of goods to materials

In production and trade organizations, goods are often transferred to the category of materials. Such a movement is issued by waybill TORG-13.

Alfa purchased 920 meters of cable for sale in the amount of 179,412 rubles. (VAT 27383 rubles). It took 120 meters of cable to carry out electrical work, so this amount of goods was converted into materials.

Write-off of goods from 41 accounts for the needs of the organization

An organization may need the goods it sells for general business purposes. Write-off can be made by transferring goods into materials or bypassing this operation, on the basis of an order.

Situation example:

The organization purchased 87 packs of paper for retail sale for a total of 7905 rubles. (VAT 1206 rubles.) It took 5 packs for the needs of the office.

The economic essence of procurement activity is that it is a form of systematic trade, including agricultural producers and wholesalers. Properly organized procurement activities contribute to the expansion and strengthening of commercial ties, rational procurement based on the demand of the population.

A significant decline in the business activity of wholesale trade enterprises in recent years has caused destabilization of their activities. Therefore, it is very important to develop and strengthen contractual relations between product suppliers and wholesalers, to increase the parties for the fulfillment of contractual obligations. The principle of procurement based on contractual obligations justifies itself.

The volumes of production and purchases of products should increase and contribute to a more complete satisfaction of the needs of the population. Today, annual food consumption lags sharply behind consumption norms.

A further increase in purchases by trade enterprises will create conditions for increasing production.

Trade enterprises engaged in the purchase and acceptance of products must develop and strengthen direct ties between suppliers and buyers on the basis of contracts.

Thus, the purchase of food covers a number of processes:

First, the production process. It starts in agriculture and continues in wholesale trade, where part-time work, long-term storage, delivery from suppliers and food sales to the population through retailers are carried out. In this process, the forms of use value are changed, thereby creating profit.

Secondly, the process of creating commodity stocks necessary to provide the population with food for a long period. The exchange between production and sale of products in trade has a great influence on the development of production. Therefore, production and trade must constantly interact on the basis of commercial relations.

Currently, production and sales of products are developing on fundamentally new economic foundations. In market conditions, new forms of purchases appear, as they develop, settlement conditions begin to operate that contribute to the increase in agricultural and commercial enterprises, and the improvement of new forms of purchases and sales of products becomes of great importance in improving the efficiency of work.

At the initial stage of the procurement process, it is important to correctly understand the essence of the purchase and sale, from which the commodity circulation of products produced for sale to the public begins. Thus, purchases of products are included in the concept of trade in a broad sense.

Purchases of products are not just a form of commodity circulation, but rather a form of new trade between trade and agricultural producers.

Wholesale trade performs an intermediary function between production and retail trade. It provides wholesale sales of products coming from suppliers at economically justified contractual prices. This shows the similarity of purchases and trade in products.

The main methodological principles of food procurement planning are as follows.

Procurement planning includes three points: the development of plans, the control of their implementation and the adjustment of plans in the course of their implementation.

The main principle of planning the purchase of products is the optimal combination of the needs of the population with the possibilities of their production. This principle combines the actions of the basic economic law and the law of the planned development of agricultural production and the sale of products. The principle of planning optimality also follows from the combination of the requirements of these laws.

Procurement plans should contribute to the correct distribution of production in natural and climatic zones. The location of production and the specialization of agricultural producers is the basis for food purchases. This makes it possible to limit the territory of purchases, concentrate them in areas where the production of products is most profitable for manufacturers and buyers, and, as a result, reduce purchase costs per unit of purchased products.

Basic development methods and the procedure for drawing up procurement plans

In practice, a system of complementary methods for developing and linking indicators of the procurement plan is used.

One of the main methods for developing procurement plans is the normative method, or the method of technical and economic calculations. It is based on the use of objective quantitative and qualitative dependencies and relationships between the individual elements of production and procurement. For example, in agricultural production, there are norms for applying fertilizers, yields, etc. And for calculations when planning purchases, the norms of food consumption per capita are of great importance.

But not all indicators can be calculated by the normative method. In these cases, especially in the analysis, economic and statistical methods are used. For example, when planning purchases, it is very important to know what share of marketable products can be sold to the buyer in the planning period. The initial data for determining this indicator are accounting data for the last year. Based on these data, the actual share of products sold in terms of quantity and quality is determined. The quantitative ratios of standard and non-standard indicators of products identified through such an analysis are transferred to the planned year.

The general requirement for the methods used in planning is the development of plan indicators in dynamics, i.e. comparison of indicators of previous periods with planned indicators for the next year.

With some convention, three stages of developing a procurement plan can be distinguished:

1) preparation of a draft plan and proposals for it;

2) coordination and coordination with wholesale trade enterprises of draft procurement plans related to the delivery, storage, sale, etc.;

3) bringing to the suppliers of products planned targets for purchases approved by the management of wholesale enterprises.

The starting point for planning the purchase of products is to determine the volume of its delivery.

Purchase volume planning should be linked between buyers and product suppliers.

In a market economy, each supplier and recipient of products must take into account new economic and organizational ties with sorting, packaging, transportation and payment, using available payment methods for products.

The impact of purchase prices on the economy of suppliers and buyers of products

Purchase prices should cover the costs not only for the production of products, but also for their wholesale sales and ensure profit in an amount that allows not only to deduct tax payments to the budget, but also to create funds for increasing production and sales of products, material incentives for employees, social development .

Speaking about profitability as an indicator of the economic feasibility of purchase prices, it should be borne in mind that due to large differences in the conditions of production and wholesale of certain types of food, there is a significant differentiation in the amount of profit received by suppliers and wholesalers.

Procurement planning and product quality

Procurement and delivery of products are carried out in accordance with the norms of consumption and the quantity required for sale to the public.

The procurement plans provide for the receipt of products from the suburban area, and in cases where the needs of the population cannot be met from local sources, they are imported from other regions of the country.

When determining the need for food, the size of the population, requests from retailers and public catering enterprises, and the availability of the material and technical base of enterprises are taken into account.

Example:

The total number of inhabitants of one of the districts of Moscow as of January 1 amounted to 530 thousand people. The procurement plan was drawn up based on the capacity of storage facilities at enterprises and average annual consumption rates.

The data in the table show that the procurement plan for many crops is underestimated compared to the need based on consumption rates and the population of the area.

As follows from the data in the table, the import of fresh cabbage, tomatoes, pome fruits, melons and gourds is underestimated and the import of pickles, carrots and beets is unreasonably high.

Significant losses are incurred by wholesale trade enterprises due to the receipt of low-quality products, which leads to large losses and, accordingly, to losses.

The inclusion of product quality indicators in the procurement plans and trade and economic plans of wholesalers makes it possible to create conditions for quality planning as an integral part of procurement. This will increase the role of product quality indicators in the planning and economic evaluation of wholesale trade enterprises. For example, when establishing a procurement plan for apples, one should take into account the characteristics of their varieties, since the cost of it increases with long-term storage. But due to the preservation of the consumer properties of apples for a long time, the profit from their sale increases.

Product quality parameters should also be used in assessing the trading and economic activities of wholesalers, since the high quality of products for the buyer, as a rule, is more important than its consumer value.

Thus, when planning the purchase of products, it is necessary to take into account quality indicators, which will reduce losses and increase the profitability of wholesalers.

Procurement of products on the basis of a contracting agreement

It should be noted the importance of the information component of factoring services, since the factoring company (factor bank) takes care of accounting for the supplier's sales and monitors the payment discipline of debtors. The amount of information between the supplier and the factor is considerable due to the fact that a large supplier can have dozens of buyers.

There are two forms of factoring services.

When applying the form of administrative management, the following types of commission are charged from the wholesale organization:

1. Fixed percentage for the processing of one delivery.

2. Fixed percentage of factoring supplier's turnover.

This type of commission represents payment for the following services:

Control over timely payment of goods by debtors;

Work with debtors in case of delay in payments;

Accounting for the current state of receivables and submission of relevant reports to the supplier.

When using full factoring services, in addition to the above types of commission fees, a commission is also charged for providing financial resources to the clientele every day from the moment the long-term payment is paid until the day the relevant factors are credited to the account.

The Russian economy is growing rapidly, including the consumer sector. In 2006, the wholesale and retail sector grew significantly. Moreover, enterprises in these sub-sectors of trade are looking for opportunities to improve efficiency and increase business profitability. In this regard, factoring opens up the broadest prospects for the Russian consumer market.

Experts draw the following conclusion: factoring services offered by Russian banks, their level of quality will come close to Western standards.

Another proof of the formation of factoring is the approximation of the range and quality of services to world standards.

Price formation

Formation of prices for products in the consumer market is carried out in accordance with Decree of the President of the Russian Federation No. 221 "On measures to streamline state regulation of prices (tariffs)". In Moscow, prices are formed in accordance with the Decree of the Government of Moscow No. 893 "On the improvement of pricing and tariff policy in the city of Moscow." Free in general had a positive impact on the results of the development of the economy and business in Moscow, the saturation of the market with goods and services. The removal of restrictions on attitudes and initiatives allowed enterprises to expand the range of food products, as a result, trade in Moscow increased significantly.

The sphere of pricing is one of the backbone in the conditions of a market economy and economic development in general. However, in our country there is no single coordinated approach to pricing policy, and the current laws and regulations do not provide for the implementation of the state pricing policy. There is also no unified state body for price regulation.

For example, the Moscow government, within the economic framework, is constantly implementing measures aimed at increasing consumer funds, consumer demand and streamlining retail prices. The composite consumer price index for products for the population has slightly decreased, but at the same time, an unjustified increase in food prices is still observed.

The main reason for the increase in retail prices is the weak on the part of wholesalers, unused and economically unjustified material costs for the wholesale trade in food products, a large number of intermediaries and insufficiently coordinated work of the wholesale and retail links to saturate the market with products.

Other factors directly or indirectly also affect the rise in prices.

Direct factors include:

Indirect factors affecting the growth of consumer prices are:

— the current system for promoting products from manufacturers to consumers;

— information about what sellers are willing and able to sell, and buyers are willing and able to buy;

- the number of products on the market of domestic producers;

- the number of sellers in the market;

- the availability of substitute goods, cheaper, but relatively equivalent;

– the state of development and application of new technologies in the field of purchase and sale of products;

— Availability and sufficiency of measures to support entrepreneurial activity on the part of government agencies, including the development of socially oriented business.

For example, the Moscow government is trying to contain retail prices and form a pricing policy in the consumer market, and approves a strategy to curb the rise in product prices. Moscow envisages the creation of a system of measures to develop competition, affecting the state of retail prices and ensuring social protection of the population. In order to develop the consumer market, Moscow banks were asked to put into practice a special form of short-term credit provision, i.e. on conditions (guarantees of payment by the client of the amount withdrawn from his account with the consent of the bank, exceeding the amount of the deposit).

At the same time, the emerging trends in the development of the consumer market indicate the need to form a pricing policy in accordance with the legal framework of the Russian Federation, as well as create effective tools for indirectly influencing inflationary processes, increasing tax revenues, and optimizing price ratios for products from various suppliers to increase its purchases and sales. .

The main goal of the strategy to curb the rise in prices for products is to create a system for identifying and eliminating factors influencing it. The social protection of consumers also plays a role.

Selling prices are essentially negotiated wholesale prices. They are established on an equal basis by agreement between suppliers and retailers.

When setting prices for imported goods, their import value, varieties and consumer properties, as well as the market are taken into account.

When delivering products to stores from wholesalers at a selling price, a wholesale markup is established, which is determined in agreement with wholesalers and retailers.

It is necessary to take into account the time of importation and the competition of domestic products with imported ones in order to avoid lower prices for domestic products, since entrepreneurs selling imported products have more opportunities to vary trade margins, since their products are cheaper when purchased, and margins have no restrictions.

The basis of any pricing policy is the cost of selling and the market structure for the products that the store has. From the point of view of the seller, the best price is the price that brings the maximum profit.

Economists distinguish two main stages of the pricing-educational process:

1) determination of the base price, i.e. prices without discounts, + extra charge + transport and other costs;

2) determination of the price taking into account markups, which should correspond to the purchasing funds.

When planning economic indicators, it is necessary to conduct a pricing analysis using the planned turnover. This will allow you to consider the revenues that can be obtained with alternative pricing options.

If the costs involved in products are high, they will have a serious impact on cost, retail prices and sales volumes. Sometimes it is difficult to establish an initial price for a product that would cover costs and provide a planned profit. In many cases, the price of a product must be adjusted to market conditions in such a way that the price increases turnover and reduces costs. But if the market is saturated with similar products and sales are poor, then it is better to sell the product at cost than to incur losses.

Prices make it possible to penetrate another, domestic, market, where there are no similar products. At the real price of the goods, you can get a normal profit.

Settlements between wholesale and retail trade enterprises are carried out at contractual prices.

Free retail prices for products are determined by the retailers themselves who sell these products to the public.

The level of free prices should ensure the interest of wholesale trade enterprises in the purchase, expansion of the range of good quality products, their sale, excluding rush demand and speculation in it.

Selling prices take into account the purchase price, VAT, wholesale link for storage, transportation costs and the necessary profitability.

Free selling prices for products are also formed taking into account their quality and consumer properties. Free retail prices for products are formed, as noted above, based on consumer demand, quality, grade and commercial effectiveness of products (purchase price for direct sales or selling price for delivery from wholesalers).

Purchase price

Purchase prices are set at the conclusion of contracts for the supply of products. The basic principle of establishing the purchase price for products is given in Art. 40: the supplier, in agreement with the buyer, sets the selling price for the products, which should be approximately equal to the market price.

The tax authority has the right to verify the correctness of the application of purchase prices if:

- the commercial transaction between the supplier and the buyer was made incorrectly;

- the transaction includes an exchange operation.

Under the market price of products is recognized the price that has developed during the interaction of supply and demand in the market of homogeneous products in commercial conditions.

If the contractual relationship between the supplier and the buyer of the product is drawn up with an invoice, then it must indicate the name of the product, its quantity, quality and selling price.

When determining the price of products, it is necessary to take into account the conditions of its delivery. If the products are shipped to the warehouses of the recipient, then the sale price specified in the contract includes transportation costs, freight costs, and if the products are transported from the supplier's warehouse by the buyer's transport, then the price for loading the products.

The cost of supplying products should not exceed 50% of their price. Therefore, when concluding contracts, the conditions for the supply of products are agreed in advance, namely: who should bear the costs in full or in part - the supplier or the buyer. In addition, the procedure for distributing transportation costs between the supplier and the buyer is taken into account, determined by the terms of free, which are established by agreement of the parties in the contract for the purchase of products.

Main types of Franco:

- free - supplier's warehouse;

- free - railway wagon - departure station;

— ex-railway wagon — destination station;

— ex-warehouse of the buyer.

Purchase prices of food products are determined at the actual cost at contractual prices (specified in sales contracts), as well as the amount of wholesale trade for delivery, excluding VAT.

The actual costs of purchasing and importing products include:

- the amount paid to the supplier in accordance with the terms of the contract;

- amounts paid for services related to the purchase of products;

— customs duties for the purchase of imported products;

— non-reimbursable taxes, paid taxes related to the purchase of products;

- the amount of interest on borrowed funds accrued before the acceptance of products to the warehouses of the wholesale trade enterprise.

If the cost of transporting products is not included in its price, then it is paid by the buyer separately, is included in the delivery costs, is included in the cost of supplying railway cars, weighing goods, and insuring them in accordance with the concluded agreement between the wholesale trade enterprise and the railway station. Transportation costs associated with the delivery of products in wholesale trade may be included either in the actual cost of production, or in distribution costs.

In case of foreign trade purchases of products, it is necessary to provide for all costs associated with transport operations in the supply contracts concluded between the supplier and the buyer.

Contracts may have fixed or sliding prices. Fixed prices are more beneficial for the supplier. If the supplier agrees to a fixed fixed price, he will not suffer materially, and wholesalers may suffer losses during sales due to lower retail prices. To prevent this from happening, the supplier and the buyer can stipulate other types of payment in the contract - partial or advance payment.

Example:

A wholesaler has purchased a batch of products from a supplier for sale. The cost of products under the terms of the sales contract amounted to 177,000 rubles, the amount of VAT - 2700 rubles, the cost of transportation - 5900 rubles, VAT on transport services - 900 rubles. The cost of the supplier's services is 5310 rubles. Transportation costs for transportation are included in the cost of services. In this case, the cost will be 159,500 rubles.

The wholesale trade enterprise provides for the transportation of products, the cost of which is taken into account as part of the sales costs.

The cost of production amounted to 150,000 rubles, the amount of VAT - 2700 rubles, the amount of transport costs in the cost of products - 5000 rubles, VAT on transport costs - 900 rubles. The cost of production also includes the services of an intermediary - 4500 rubles. VAT on commission - 810 rubles. The debt to the supplier, intermediary and carrier was paid off - 188,210 rubles. VAT refunded on accepted products - 28,710 rubles. The actual cost of accepted products amounted to 154,500 rubles.

If settlement documents for shipped products are received by the company's bank by e-mail, and the products are still on the way, these products are reflected in the company's balance sheet.

The procedure for settlements with suppliers for products

In the operational work of the financial service of enterprises, one of the most important tasks of an economist manager is the organization of cash settlements with suppliers and within the enterprise. Internal payments are due to the financial relationships of the enterprise with its business partners and product suppliers.

Card with samples of signatures of the head, chief accountant and official seal of the enterprise.

After the conclusion of the agreement, the bank provides the borrower with the loan amount within the specified period. In case of improper use, the bank has the right to return the loan. The Bank has the right to receive interest in the amount specified in the agreement.

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