bed linen technology. Sewing and selling bed linen: personal business experience. Stages of building a business

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Tailoring of bed linen: advantages and disadvantages + comparison of 2 business formats + 5 reasons for organizing a business + market analysis + assortment formation + production technology + 8 types of fabric + audience selection + sales and advertising + financial calculations.

Sewing skills have been valued at all times, except, of course, during periods of crisis. Therefore, active people who own it can always earn their bread and butter. And if you correctly organize such a type of small business as sewing bed linen, you can not worry about tomorrow.

It is possible to realize the idea in different volumes: at home or on a production scale. We will touch on both areas so that you can choose the one that suits you best.

Advantages and disadvantages of tailoring bed linen

We suggest that you first familiarize yourself with the advantages and disadvantages of tailoring bed linen. This will help the future entrepreneur, after weighing all the pros and cons, make a decision - to refuse to implement the idea or to direct all efforts towards its implementation.

Sewing bed sets has the following advantages:

  • small investments at the initial stage (optimization of all production costs);
  • ease of manufacture of linen;
  • different variations of doing business (tailoring at home, opening a workshop, factory);
  • the ability to personally manage the production of products;
  • price policy control;
  • self-realization of creative people;
  • insignificant competitive environment;
  • minimization of risks, since when tailoring to order, the entrepreneur will take an advance payment.

The disadvantages of tailoring bed linen lie in:

  • lack of skilled labor;
  • difficulties in establishing sales and implementation of a trial batch;
  • dependence on fabrics, shortage of domestic raw materials;
  • the need for advance planning (at least six months in advance) of the production of bed linen so that there is no downtime.

Sewing bed linen carries a number of advantages not only for the entrepreneur himself, but also for the buyer. However, only a small part of people understand this. The problem lies in the poor awareness of the population.

Therefore, in front of a person who wants to start a small business, it will be necessary to conduct a good advertising campaign.

Buyers should be convinced that tailor-made bed linen is the best solution when:

  1. It is necessary to choose a product for a bed of non-standard sizes.
  2. The person is allergic and needs hypoallergenic bedding.
  3. There is a need for tailoring bedding from non-standard fabrics.
  4. I want to save money on shopping. Sometimes tailoring products can be cheaper than buying in stores.
  5. We need quality assurance. Making a purchase at point of sale, no one can be sure of the conformity of bed linen to the declared quality. And when tailoring to order, there is confidence that the products will not burst at the seams, will not shed.
  6. There is no desire to buy consumer goods, while you need a one-of-a-kind original version that matches the interior of the room.

Comparison of two directions for tailoring bed linen

The concept of activity is chosen depending on the plans of the entrepreneur, his capabilities. Compare the two business options to see which way to go next.

No. 1. Home sewing.

Much easier to organize. To sew bed linen at home, you do not need to rent a room, hire workers, or incur high equipment costs.

All you need is a standard set:

You also need threads of different colors, scissors and other tools. In all respects, this form of business requires less hassle and money costs in general. You can completely invest in 100 thousand rubles. and even less.

However, keep in mind that sewing linen alone will not bring you much profit, because you cannot master the large-scale volume of home production. Even if there are many customers, they will have to wait a long time for their turn.

It is likely that they will not like this, and they will find a less busy tailor who will sew faster and provide finished work before. In practice, the manufacture of products at home is characterized by instability.

In any case, you will need to register. When sewing at home, it is preferable to choose an IP. But the presence of specific skills that a professional cutter has is not necessary when sewing bed linen at home.

But when, despite the fact that tailoring is enough simple view manual labor, specialists with a diploma will be needed.

Home tailoring of bed linen provides for the optimal arrangement of the workplace. It should be enough to conveniently position the sewing machine, store fabric and other consumables, auxiliary tools.

When sewing double sets of fabric, more will be required, so their layout will take up a lot of space. Also, take care of where you will receive clients, because they need to sit down, look at the catalog of fabrics, etc.

At home, it will be difficult for some seamstresses to tune in to work + dissatisfaction of family members may hinder the process.

No. 2. Tailoring of bed linen of factory type.

This option also has its positive and negative features.

Organization of large-scale production will take you more time, effort, money. But this is the only way you can compete and get a good income.

AT this case it is better to register as a society with limited liability. Then you will be able to cooperate with serious suppliers of consumables, and, consequently, receive fabrics at a lower price. This will lead to cost reduction and market price bed linen. Due to the availability of goods, it will be taken with pleasure, turnover and profits will increase.

And also a legal entity with the status of LLC and with large volumes of tailoring has the opportunity to produce bedding sets with its own logo.

Permits are not needed to launch, but GOSTs must be observed. Also, with such a format, it will not be possible to properly establish tailoring without drawing up a clear business plan, for the development of which it is desirable to involve specialists (and these are additional costs).

As you can see, specific features are present in each form of activity. And the final choice is yours. We only note that many experienced entrepreneurs advise starting small.

But we will rely on the large-scale production of bed linen, because here we need to be more information-savvy.

Why is it profitable to tailor bed linen to order?

There are many reasons in favor of the organization of tailoring of bed linen.

For example, it is a more labor-intensive business that requires such investments that not everyone can afford. And the market is saturated, the competition is big. Therefore, most start-up enterprises cease their activities without having functioned even for a year.

So, it is advisable to engage in sewing bed linen, because:

  • this product is in demand;
  • production of bed sets is a highly profitable business (up to 50%);
  • tailoring is carried out according to specified sizes and simple technology, you do not need to develop models;
  • work is performed relatively quickly, which means that we can talk about high productivity;
  • the production of bed linen does not depend on seasonal fluctuations, etc.

Analysis of the consumer market of bed linen

Market monitoring is a top priority when opening an enterprise for sewing bed sets and their further implementation. Study market environment, consumer preferences, competitors will allow you to collect detailed information about the relationship between supply and demand.

Based on this information, the businessman will be able to decide on the assortment range, target audience, form pricing, etc.

From 2014 to 2015 sewing bed linen working conditions was shrinking. Strengthening of negative trends by 6.5% was noted in 2015. At the beginning of 2016, the dynamics were diverse. Growth in the production of bed linen was observed in the period from February to March (104%-128%).

During the year, the volume of tailoring products amounted to more than 23 million sets worth about 14.3 billion rubles. According to experts, the main reason for this phenomenon was the reduction in incomes of citizens.

With all this, since 2015, the price of sewing bed linen has increased by 18.6%, which is associated with an increase in the cost Supplies which are imported from abroad. Also, the reason for the rise in prices was the increase in the costs incurred for the maintenance of professional imported equipment.

According to the forecasts of the Ministry of Economic Development, the likelihood that raw materials will become cheaper in 2018 and over the next 2 years is small.

The leading region in the production of bedding sets is the Central Federal District. This district produces at least 87% of linen. The second position is occupied by the Southern Federal District, the share of the total output of which is more than 6%. Volga Federal District (2.2%) and Siberian Federal District (2.8%), respectively, are in third and fourth place.

The following enterprises for tailoring bedding compete with each other:

  • Trekhgornaya manufactory;
  • TDL Textile;
  • Day and night;
  • Monolith;
  • Pillow;
  • Kamyshinsky textiles;
  • SlavTextile;
  • Tradition;
  • Textile Capital;
  • Magic of tenderness;
  • Shuya chintz;
  • Jardin and others.

The further situation on the market will largely be dictated by general position affairs in light industry. In the next 6 months a $1.4 billion government program to support the industry will do its bit.

No new products expected to enter the market foreign companies engaged in tailoring bedding. The growth rate of imported products during 2018-2019 will not exceed 4%.

Moreover, the population prefers underwear domestic production, and only then Turkish, Chinese kits (thanks to their budget) and, last but not least, expensive Italian ones.

More statistics show that one family has about 5-7 sets of bed linen. After analyzing all the information, we can safely say that the industry for tailoring sleeping sets will not live in poverty.

1) Formation of the range of bed linen.

Regular bed set includes:

  • pillowcase (2 pcs.),
  • sheet (1 unit),
  • duvet cover (1 unit)

You can sew linen of different sizes (depending on the size of the mattress).

Kits are produced:

  • one and a half,
  • double,
  • euro standard,
  • single,
  • family,
  • non-standard (for kids).

The standard set of bed linen with sizes looks like this:

Bed linen is divided into types and according to the density of the fabric. This parameter is usually indicated on bed sets.

GOST 31307-2005 states that duvet covers can be of a household type and have subtypes B1 (square), B2 (rectangular with 2 cutouts).

Type B duvet covers are sewn without a cutout, but with a fastener.

It is allowed to tailor duvet covers in a different form, coordinating this issue with the client. Their dimensions in width / length must correspond to those placed on the plate.

At the request of the client, it is possible to produce bedding with a duvet cover of an excellent size. GOST requirements for sheet sizes are given below:

The entrepreneur has the opportunity to produce products of the following types:

Standard top/bottom pillowcase sizes:

Some craftswomen offer their customers not ready-made sets, but individual items, giving them the opportunity to choose their own set.

Experts advise small firms to work highly specialized, focusing on one niche. You choose the direction in the assortment individually, based on the preferences and needs of consumers.

2) Selection of the target audience for the implementation of bed sets.

Conduct a search for potential consumers at the time of planning activities for tailoring.

You can sell finished products:

  • hospitals
  • children's institutions (holiday camps, kindergartens, boarding schools, indoor sports complexes),
  • sanatoriums.

You can also take orders for tailoring bedding for hostels, hotels, hotels, army, hostels. If you organize, sales will take place mainly to private individuals.

What technology is used for tailoring bed linen?

To carry out tailoring of bed linen, you need to have special patterns. They are laid out on consumables, then the threads are cut in the longitudinal direction. Those. at the first stage, a seamstress makes a blank.

The fabric is placed on a large table, after which it is cut depending on the required dimensions. The resulting elements are collected in one piece. Next, the worker performs tailoring, processing the edges of the future bedding.

The procedure ends with the ironing of the finished linen. Wet-heat treatment must be carried out without fail. Only after it, you can carefully pack the bed set in the selected package, for example, PVC, kraft paper.

Packaging can be made by yourself or ordered ready-made with the company's logo. It must have an attractive design. Inside put a business card, aromatic sachet. Then the client will be more than satisfied.

In the picture you can see exemplary sample bedding patterns:



Please note that after sewing, a tag must be attached to the product, which indicates the operational requirements, which are shown below:

Raw materials used in the manufacture of bed linen.

When sewing bed linen, according to the requirements of the State Standard, fabrics that have certain indicators of breathability and hygroscopicity can be used.

Tailoring of bed sets made from natural fabrics is ordered more readily, especially coarse calico. This material is practical, does not fade in color, does not deform, does not wrinkle.

Also used for tailoring:

  • cotton,
  • chintz,
  • satin,
  • silk.

Coarse calico bed linen is purchased by about 60% of citizens, 20% of the population prefer linen products, satin linen attracts 15% of respondents.

Terry, silk, satin, cambric sleeping products are bought mainly as a gift or wealthy consumers. Sometimes there may be orders for tailoring from velor, jacquard, tapestry. These materials belong to the luxury class.

Bed sets for everyday use require the presence of such linens as:

Try to produce bedding from such a fabric so that the final price is affordable for the buyer. This is the most hot commodity. Make expensive tailoring exclusively by order.

Where to buy fabric?

Be serious about buying fabrics. In order for the enterprise to be profitable, wholesalers supplying textile fabrics should be carefully selected. You need to find Best offer according to 2 criteria: reasonable price, high quality.

You can immediately throw out specialized stores from your head, there the prices are “awful”. If you do tailoring at home, factories will not work. They are guided by large manufacturers of bed linen. Therefore, you should resort to wholesale bases.

Requirements for the premises for the enterprise for the tailoring of bed linen and its equipment

To open a bed linen sewing workshop, it is necessary to rent a room that meets the requirements of the fire service and SES, with an area of ​​​​at least 150 square meters. m. The search for a suitable area is usually carried out outside the city. Many choose the countryside for this.

As for enterprises providing services for tailoring sleeping sets within the Russian capital, they are located in the Moscow region. This is convenient, since the metropolis is not far away, and the labor force in these parts is cheaper for the entrepreneur.

First-class bed sets can only be made with good quality fabrics and good industrial equipment. It is not worth saving on them, because tailoring products High Quality- the main task of the entrepreneur.

A bedding business, unlike a home-made one, needs several sewing machines Oh electrical type. Their exact number depends on how much linen you plan to produce.

In addition, you need:

  • finishing tables where cutting work will be performed;
  • overlocks;
  • ironing machines;
  • loop processing equipment.

There is a need for shelving to accommodate fabrics, accessories, tools (cut knives).

The arrangement of the enterprise for tailoring linen requires seats for workers. A separate room is allocated as a service room, where seamstresses will change clothes and have lunch. It must be filled with hangers, cabinets, a dining table, a microwave, a refrigerator.

Plan the space with the help of experts in the industry.

But keep in mind that it is divided into such departments:

The sewing workshop must have good lighting and a heating system. A ventilation system must also be installed, as textile dust is flammable. Power supply requires mandatory grounding and three-phase voltage.

Required staff.

Stable tailoring at a small enterprise will be provided by 5-6 workers per shift. For sewing, women aged 30-55 are usually hired. Ironers, cutters, packers are also involved in the production of bed linen.

With a limited budget, some workers may have multiple responsibilities. So, cutting does not provide for the worker to have special skills.

If you are not strong in accounting, you will have to use the services of an accountant. It will be convenient to use outsourcing. Maintaining documentation in this way will cost 5 thousand rubles.

You can hire a person who will take orders if you are not able to do it yourself.

Sewing bed linen: how to sell finished products?

If you manage to convince them to buy a batch of bed linen, and it starts to be in demand, you can subsequently agree on cooperation on more favorable terms for both parties.

Internet sales are a promising direction for the implementation of kits. Just look at the impressive number of requests for the purchase of bed linen:

If you spend a certain amount on creating an online store, the chances of success will increase significantly. The cost of designing such a web resource exceeds 30 thousand rubles. Every month he will need promotion (for this you can add another 25 thousand rubles.)

Believe me, the expenses will not be in vain! You will see for yourself that they pay off. More use social networks. By creating groups there, you can find clients. think about special offers(promotions, discounts). This will help increase turnover.

To obtain competitive advantages, you can offer customers tailoring of linen for specific needs: for newlyweds, as a gift for any holiday.

The production of bed sets with a 3D effect (print) is no longer a novelty. But such products continue to be in demand, some make an order for sewing linen with images of themselves or animals. To implement such an idea, it is necessary to provide production with special technologies.

Large batches can only be made by machine. Another option is to do the painting by hand, which is very difficult and expensive. We'll have to buy safe dyes.

Since holiday sets are sewn from expensive material, their cost will exceed the total cost of making bed linen for everyday use. But on such products you can make good money. However, remember that at first it would be wise to tailor it to order.

The owner of the studio Ekaterina Bogorovskaya about
how to start your own business.

How to become an entrepreneur? Opening Tips
atelier for tailoring children's bed linen.

Calculations of the cost of tailoring bedding and projected profits

Let's calculate the conditional costs for mass production:

  • rent and repair of premises - 160-200 thousand rubles;
  • utilities - from 45 thousand rubles;
  • documentary registration with the ensuing overhead costs - up to 55 thousand rubles;
  • fabric and accessories - 400-500 thousand rubles;
  • equipment - from 700 thousand rubles;
  • creation of an online store - from 50 thousand rubles. (with rich functionality - up to 300 thousand rubles);
  • promotion for six months - 150-600 thousand rubles;
  • salary - 150 thousand rubles.

If everything is summed up, including taxes, the investment will amount to about 1.5 million rubles. But in practice, figures exceeding 3 million rubles are more realistic.

The daily productivity of the enterprise with such investments should reach at least 30-50 sets. With a tailoring volume of 200 sets per day, twice as much investment will be required.

It will be possible to recoup the costs in the first year of work, if you establish a large wholesale. The price for tailoring one set depends on various criteria: the type and cost of fabric, sizes, so it will have to be calculated individually. This is where the difficulty in calculating profit comes from. But you can look at the approximate values ​​​​of competitors.

The cost of one bed set, the tailoring of which was carried out in the process home work, can be from 250 rubles. taking into account the extra charge of 25% (wholesale). If you sell at retail, the starting price can be set at the level of 300-500 rubles.

From tailoring each set of linen sold at retail, you can get about 300 rubles. At home, with full activity, it is realistic to reach 200 bed sets per month.

Profit will vary within 40-50 thousand rubles. And if you are engaged in sewing exclusive sets from expensive material, the sale can take place at a price of 800-1500 rubles. (linen, coarse calico), which will increase net profit by 1.5-2 times.

A better fabric at the output will cost about 2-4.5 thousand rubles. And premium products are generally estimated at 7 thousand rubles. and above (silk underwear - from 10 thousand rubles).

If the entrepreneur does everything right, the costs will pay off in a relatively short time. When sewing at home, a month is enough. Profitability can be as high as 50%.

Note: experienced entrepreneurs reduce the cost of tailoring bed linen. In addition to the main production, they produce other garments from scraps and excess fittings.

You can follow their example and increase your income by producing bonnets, scarves and other children's products, handkerchiefs, pot holders, furniture covers, aprons, handbags.

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In this material:

Aspiring businessmen are wondering if it is worth organizing a business like tailoring bed linen, the business plan presented below will help you find the answer to it. A small sewing factory is a great option for novice businessmen who are counting on a quick payback. It all depends on the type of product you are going to produce. For example, the organization of a tailoring enterprise will require significant financial costs. And the competition in this area is quite high, so you run the risk of being left with nothing. A more profitable direction is the tailoring of bed linen. There are more than 50 million families in our country, each of which needs 4-5 sets of bed linen. Demand exceeds the number of products produced in our country, so people have to buy expensive kits brought from Turkey and Italy.

Bed linen is sewn in standard sizes, so you do not have to develop complex patterns. Sewing itself is not considered a complex process, so the productivity of the enterprise reaches high values. Most often they buy sets made of natural fabrics: cotton, silk, linen. AT standard set bed linen includes: sheet, 2 pillowcases and duvet cover. Many manufacturers sell these items individually, so the customer can assemble their own kit based on their needs. The most popular are sheets with elastic bands, they are securely fixed on the mattress and do not stray during sleep.

How to start opening a sewing workshop at home?

First of all, the company should be registered as an individual entrepreneur or LLC. The last option is suitable for those who are going to take out a loan for doing business. Besides, wholesale organizations cooperate more actively with LLC than with individual entrepreneurs. If you plan to open a small business at home, you can register it as an individual entrepreneur. To open a home studio for the production of bed linen, you will have to purchase a sewing machine, overlocker, and iron. These products are usually packaged by hand. Sewing bedding for wholesale in this case, it will not work, you will not be able to withstand the competition of the leading manufacturers of such products. Wholesale companies rarely enter into contracts with small studios, and stores will refuse your products because of the high cost.

However, there is a way out in this case too. You can sew bedding sets to order. You will not be able to compete with large companies, but you will find regular customers who can't pick up desired item in shops. Services of tailoring of linen under the order are demanded in any settlement. It is almost impossible to find ready-made linen on a bed of unusual sizes and shapes. It is difficult to choose a set of colors suitable for the interior of the bedroom. Organizing sewing business at home, you will be engaged in the selection of suitable fabrics and sizes for bed linen.

The profitability of such a project exceeds 50%, start-up capital, required to start work, is 100 thousand. The main expenses are directed to the purchase of equipment, fabrics, consumables, and the submission of advertisements. If the business is successful, in the future you can expand your business - develop your own line of bed linen, register a trademark and open a factory in a separate building.

How to open your own garment factory?

Opening such an enterprise requires significant financial costs. First of all, you should decide on the volume of products. This is determined by the number of sewing machines and employees, the area production premises. It is better to organize an enterprise in a rural area or a village. The area of ​​the room must be at least 40 m². 5-6 people will work in one shift. The business plan for the production of bed linen includes the stage of purchasing equipment: sewing machines, a cutting table, ironing machines, cabinets for placing materials, seamstress jobs. Must be purchased industrial equipment, which cost several times more than a household one.

The layout of the workspace should take into account the need for bright lighting and the availability of free space between workplaces. Proper placement of equipment can increase the productivity of the shop. In addition to seamstresses, it is necessary to hire cutters, packers and ironers.

At first, one employee can handle these responsibilities. Cutting bed linen does not require special skills. Fabrics for the manufacture of bed linen are purchased from wholesale suppliers, choose natural high-quality materials, otherwise the linen will quickly lose its appearance.

The factory will receive its main income from the sale of products. large companies. Small businesses can partner with government agencies.

The search for distribution channels must be done even before the opening of the enterprise.

Sales are carried out via the Internet, so you need to take care of the development and maintenance of an attractive website. The simplest option costs 30-40 thousand rubles. Current expenses are aimed at maintaining the work and promotion of the site.

The next step is to set product prices. On average, one set of one and a half bed linen costs 400-500 rubles, a double bed - 600-800 rubles. Buyers are ready to pay up to 3,000 rubles for original gift sets.

It will take at least 3 million rubles to open its own plant for the production of bed linen. This includes the rental of premises, the purchase of materials and equipment, and the remuneration of employees. Part of the funds will be spent on finding distribution channels and suppliers of quality materials. Do not forget that such enterprises often have to hire and train new employees.

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Business plan for a real company specializing in tailoring bed linen. Based on the example above, you will be able to understand what points should be reflected in the business plan.

A private form of ownership, the main activity is the tailoring of bed linen for the residents of the city of Naberezhnye Chelny, and in the future also other districts and cities.

This project will be created without registration legal entity in order to reduce taxation and simplify financial statements. Production is established in his apartment.

Business plan goals:

  1. Justify the profitability of the tailoring and sale of bed linen.
  2. Creation of profit of the company and further increase in production and sales of products.
  3. Satisfy all the demand for bed linen in Naberezhnye Chelny, and in the future in other districts and cities.
  4. Creation of products with different price categories.

Sales market

Goods of the company "Wild Orchid" are suitable for a wide range of customers. Goods will go to the market where the largest number of buyers, and to stores with which a contract will be signed for the monthly supply of goods. A successful decision for the company was the acceptance of individual orders for tailoring bed linen

Competition

In the city of Naberezhnye Chelny, bed linen is imported from other cities or districts, which means that its cost is slightly higher. Products from Turkey and China are of course cheaper than Russian counterparts, but the quality is lower. So the products of the Wild Orchid company will be able to provide customers with a high-quality and inexpensive product. And for wealthy buyers, an individual selection of style, material and colors is possible, as well as a professional consultant.

The cost of the necessary equipment

One sewing machine"Singer" costs 4,000 rubles, overlock "Singer" - 1,000 rubles, ironing board - 500 rubles, iron - 800. The total amount is 6,300 rubles.

The number of products manufactured for March-April: sheets - 408 pieces at a price of 100 rubles in total will be 40,800 rubles. Pillowcase - 408 pieces at a price of 50 rubles for a total of 20,400 rubles. Duvet cover - 408 pieces at a price of 150 rubles, the amount - 61,200. The total cost of manufactured products - 122,400 rubles. During the reporting period there were 51 working eight-hour days.

In order to calculate the annual effective working time fund, you need to know the number of working days in a year. For this from total number days a year we take days off and holidays- this will be called the nominal fund of working time.

We subtract from it the time necessary for the repair of equipment (15% of the nominal fund of working time). Based on the data obtained, it turns out that for six weeks of work for eight hours a day, the effective working time fund for the year will be 2,320 hours, and for March-April - 580 hours.

To calculate the production capacity, it is necessary to multiply the number of units of a certain type of equipment by its productivity and by the effective working time fund.

Judging by the calculations, it turns out that the Wild Orchid company is able to process 69,600 meters of raw materials and iron 23,200 square meters of products per year. But do not forget about unforeseen circumstances, and therefore it is necessary to have a reserve finished products for over-orders.

To produce the first batch of products, it is necessary to spend 154 rubles on raw materials. This amount includes the cost of the required amount of fabric, thread and spools. Raw materials are purchased from stock at wholesale prices with free shipping.

In two months, 408 sets of bed linen were produced. In March, 208 sets were sewn, since there were 26 working days, in April - 200 (25 working days).

Equipment depreciation is calculated in the following way. The rate of deductions for full service is divided by one hundred. The resulting number is multiplied by average annual cost fixed assets. And it turns out that for the year the company must plan 1,260 rubles to maintain the equipment in working condition. Accordingly, for March-April, it is necessary to deduct 210 rubles for this.

There are no advertising costs, since the placement of ads in the Iz Ruk V Ruki newspaper is free. Costs for telephone conversations are 300 rubles, cellular - 500 rubles. The cost of paying utilities per month will be about 1,500 rubles.

To determine the total cost of production and calculate the wholesale cost of products manufactured in March and April by the Wild Orchid company, it is necessary to sum up the costs of purchasing raw materials, utilities, equipment depreciation and communications. The resulting number is the cost of production.

To determine the wholesale price, it is necessary to add 25% of it to the cost of production. As a result, we get the wholesale cost of products for March-April. To calculate the cost of one set of linen, you need to divide the cost of production by the number of working days for two months and again divide by the number of working hours per day. As a result, the cost of a set of bed linen was 156.5 rubles.

On the early stages only one worker will be hired for the project. In the future, additional workers will be recruited to expand production. The following requirements will be imposed on the hired personnel: the availability of the necessary training and qualifications in the required specialty, experience in similar structures, sociability and ability to work with clients, possession of the necessary normative documents, which determine the work in the field of trade and manufacturing.

As a result, we will get the following financial plan

Sales income for 12 months will amount to 774,460 rubles. Taking into account all expenses, the gross profit will be 351,408 rubles. Tax expenses will amount to 3,000 rubles. The net profit of the enterprise will be 348,408 rubles. As a result, the profitability of the company "Wild Orchid" is 94.6%.