Restaurant risk management. Analysis of the risks of a public catering enterprise cafe “MIX. Equipment and inventory

* Calculations use average data for Russia

From 940 000 ₽

Starting investments

1 170 000 ₽

350 000 ₽

Net profit

6-30 months

Payback period

Dreaming of opening your own bar? We offer you a guide with an analysis of all the key points of opening a dream business that can bring a profit of 4 million rubles per year.

Step 1. Evaluate the market and idea

The first step for any business idea is to evaluate it. Ask yourself questions: is it in demand by the market? What is the level of competition? Why is it necessary to build a business in this direction?

In recent years, culture has been actively developing in Russia Catering. As a result, the rapid growth in the number of establishments and the variety of offers that form the special interest of Russians in eating out. Even during the economic crisis, the population does not refuse to visit catering establishments, although it tries to save on this type of expenditure. According to experts, domestic market public catering has growth prospects, since it is quite capacious. Consequently, the catering industry is still relevant and promising.

No wonder the entertainment and catering industry is so attractive to entrepreneurs. Therefore, there is a lot of competition in the catering market. Lots of burgers, sushi restaurants, coffee houses, pizzerias... You can choose any direction, but why open a bar or pub? Firstly, the very concept of the bar suggests a more informal atmosphere: this is a place where you can gather with friends, relax in the evening after work, eat delicious food and drink alcoholic beverages. Secondly, in bars there are quite high mark-ups on alcohol, which allows for significant profits. Thirdly, bars can be used as venues for various events. Fourthly, opening a bar is much easier than a full-fledged restaurant with original cuisine.

Advantages and disadvantages of opening a bar

BENEFITS

LIMITATIONS

    high business profitability (up to 50%);

    fast return on investment;

    no need for a large staff;

    narrowly focused, specific niche;

    high income due to the markup on alcoholic products;

    high demand on similar establishments among the population;

    a relatively small amount of investment for the industry;

    business scalability

    high level of competition in the market;

    expensive rent of retail space;

    complexity in business organization;

    the need to obtain a license to sell alcoholic beverages;

    business requires the constant involvement of the entrepreneur

Step 2. Define the concept of the institution

First you need to decide on the concept of the future institution. This will depend on:

    definition target audience;

    choice of premises;

    form of customer service;

    territorial location.

In addition, a well-chosen concept is a good competitive advantage. When the market offers many different establishments, only those who offer an interesting concept can stand out and attract their customers. Therefore, this stage of opening a bar is so important.

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When defining the concept of an institution, one should understand what target audience it will be aimed at. The concept of the bar also involves the development of a menu, stylistic interior design, customer service methods, musical accompaniment, "chips" of the establishment, pricing policy, and so on. For a clearer understanding of what the bar format can be, let's look at a few examples.

Basic concepts of bars:

    classic bar. The hall is divided into two zones: a bar where visitors can order signature drinks, as well as an area equipped with tables and sofas designed to accommodate 4-8 people at the same time. The bar offers a wide range of alcoholic drinks and popular snacks. This format involves the organization of entertainment events: discos, karaoke. Therefore, it is worth considering the dance floor.

    bar pub. This format refers to pubs where visitors are offered several types of beer and various snacks. A more expensive variety of such establishments are pubs offering craft beer or mini-breweries. In such establishments, it is recommended to install screens to watch popular sporting events.

    Theme bar. It can be the format of a classic bar or pub, the main feature of which is a pronounced theme. What could it be? A bar dedicated to a certain musical direction, film, director, cars, and so on. You can peep ideas implemented in other cities and even countries.

Depending on the chosen concept, the target audience is determined. For bars, it is wide enough. The main category of consumers are young people aged 18 to 35, regardless of their income level.

Step 3. We are looking for a suitable place, we plan to renovate the premises

For any catering establishment, the right location plays an important role. The search for a room for a bar is determined by a number of important nuances. One of the most common options is non-residential premises, equipped on the first floor of a multi-storey building. But it should be borne in mind that the nature of the institution can interfere with the residents of the house, so the most suitable option would be a detached non-residential building, on the ground floor of which you can equip a bar. Its location itself is not so important, although it must meet certain requirements. On the one hand, good traffic will attract the attention of new visitors. On the other hand, with the competent organization of the institution itself, the location can be somewhat neglected and save on the cost of rent. The main condition for the location of the bar is the convenience and safety of the entrance or approach to the institution.

But for the very premises of the future bar, there are more requirements, it should be selected especially carefully. Each premises intended for a catering establishment undergoes a thorough inspection by government agencies- sanitary and epidemiological station, Rospotrebnadzor, fire inspection. Strict requirements are imposed on the arrangement of the kitchen and ventilation, compliance with the standards of the working area, finishing materials, organization of food storage, etc. In addition, the functionality of the premises should be assessed - the possibility of redevelopment, the availability of all communications (water supply and sewerage, electricity, gas) that will ensure the smooth operation of the institution. Particular attention should be paid to the power of electricity, since food equipment consumes a lot of electricity. We also recommend that you familiarize yourself with the basic requirements set out in Law No. 171-FZ, which regulates the circulation of alcohol.


Another frequently asked question is whether to buy a room or rent it out. As practice shows, at the initial stage it is not advisable to buy a building. The initial investment is better directed towards the acquisition good equipment, creating an attractive interior, promotion of the institution. However, when drawing up a lease agreement, it is recommended to immediately stipulate the possible purchase of real estate in the future. Also pay attention to the length of the rental period. It will be unprofitable for you to move to another place in a year or two: firstly, you will have to spend a significant amount on moving; secondly, the loss of a "promoted" place can deprive the establishment of a share of the clientele. Therefore, it is worth discussing in detail with the tenant all the nuances of the contract.

The area of ​​the room depends on how compactly the clients will be accommodated and on the total capacity. Given the experience of the existence of drinking establishments, 150-200 sq. m is sufficient. Depending on the layout and method of arranging furniture, from 30 to 60 people can freely accommodate in such a room. It should be borne in mind that the entire area is divided into separate rooms: the main hall, kitchen, utility rooms, bathroom. At least 60 sq.m. should be allocated to the kitchen, and 100 sq.m. to the hall for visitors.

The average rent for a normal room for a bar is about 100-150 thousand rubles, depending on the location and features of the room. We advise you to pay attention to the premises in which catering establishments used to be. This will avoid unnecessary expenses and speed up the process of opening a bar. Now there are many options suitable premises in which the space is divided into zones, the kitchen is equipped with ventilation and hoods, and the hall is equipped with an air conditioning system. Renting such premises may cost a little more, but the benefits from them will be greater. It's easier than starting everything from scratch.

Also, when choosing a room, you should be guided by how the interior of the bar is supposed to be. Different concepts will require different planning solutions. In the process of repair, you need to focus, first of all, on the convenience and comfort for visitors. Tables should be large enough to accommodate 6-8 people, and sofas or chairs should be comfortable. It is desirable that each table be in relative isolation from each other, because the privacy of the company is also a kind of comfort. Renovation costs can be completely different: it all depends on the idea, the materials used and whether you use the services of a designer or not. That is why it is quite difficult to name the exact amount of repair costs. The average cost of repair and decoration of the premises is about 200 thousand rubles.

Particular attention should be paid to the interior, which creates the right atmosphere and supports the theme of the institution. The interior plays not only an aesthetic role, but also allows you to create "chips" of the institution, a memorable corporate identity. This makes the interior an effective tool in promoting the bar. It is better to entrust the creation of the interior to a professional designer. Then it will be possible to create a unique space in the bar where people want to spend time and where they want to return.

Step 4. We draw up documents

Having decided on the premises for the future bar, you need to start collecting all necessary documentation. This process is quite laborious and includes several directions. For convenience, we will consider each separately.

    Organization registration. The legal form of the enterprise depends on the format of the institution. If strong alcohol is sold in the bar, then a license is required, which is issued only by LLC. If the bar will only sell beer, then a license is not required for this and you can limit yourself to individual entrepreneurs. As a type of activity, according to the new classification of OKVED, you should choose 56.30

    Preparation of documents for the premises

    Registration cash register and its registration with the tax authorities.

    Obtaining permits from the SES and the fire service.

    Registration of all necessary documentation in the sanitary and epidemiological station, which is required to start the work of a public catering establishment.

    The final stage- obtaining a license to sell alcohol. To do this, you need to provide a list of documents.

Documents required to open a bar

    A photocopy of the receipt of payment of the state fee, constituent documentation, papers confirming state registration.

    SES conclusion.

    Certificate of absence of debts on payment of taxes and penalties.

An exhaustive list of required documents for obtaining a license can be obtained from the local authority that deals with licensing.

The license is issued for a period of 1 year, subject to the following requirements:

    a room larger than 50 sq.m;

    availability of necessary communications - plumbing, electrical wiring, heating;

    distance of at least 100 meters from educational, medical and sports facilities.


The cost of the license will be 70 thousand rubles. We also draw your attention to the fact that since 2016, registration in the Unified State Automated Information System of all those involved in the sale of alcoholic beverages has been a mandatory step. This system was created to combat counterfeit alcohol. The penalty for neglecting registration is a fine of up to 200,000 rubles.

And now once again we briefly list the list of documents that will be needed to open a bar:

    Documents about state registration enterprises.

    Documentation confirming the right to work in the premises: a lease agreement or a certificate of the owner.

    Permission from the SES and the Fire Service.

    Contracts for garbage collection, disinfection, sanitary books for staff.

    Production control program.

    License for the sale of alcoholic products.

Step 5. We buy equipment

To open a bar you will need various categories equipment, namely:

Ready-made ideas for your business

  • Furniture(tables, sofas, chairs, bar).
  • Refrigeration equipment(refrigerators, display cases for wine, bar equipment).
  • Thermal equipment(ovens, stoves, thermal showcases, shish kebabs and so on).
  • Bar equipment(blenders, coffee grinders, mixers, toasters, juicers and so on).
  • Electromechanical equipment(vegetable slicers, bread slicers, etc.).

Moreover, do not forget about sinks, trash cans, cabinets, ventilation umbrellas, scales, distribution lines, shelves and so on. AT general plan for the purchase of kitchen equipment for a small-scale bar, you need to spend about 200 thousand rubles.

The list is provided for reference and can be adjusted according to the preferences of the entrepreneur. You should also take into account the cost of furniture for the design of the main hall. For a bar designed for 60 seats, you will need the following set of furniture: 20 double sofas and 8 large tables, 12 chairs and 6 small tables for two, a bar counter and 6 bar stools, as well as racks for alcohol. The cost of furniture and decor of the bar will be from 150 thousand rubles.

Step 6. We compose the menu, organize the supply

At this stage, you should determine the composition of the menu, the list of dishes, their cost and selling price. To calculate the cost of a dish, you will need a technological map, which is also necessary to obtain permission from the SES. The technological map indicates the consumption of products per serving and the volume of this portion. To determine what to form a menu from, you can study the offers of competitors. It does not make sense to include some complex gourmet dishes in the bar menu. The menu will be based on various drinks and snacks. Nevertheless, it is recommended to provide for the presence of author's cocktails and one signature dish, which can become a "chip" of the establishment.

When the menu is ready, you should decide on suppliers and establish supply channels. The main categories of bar suppliers:

    supplier of meat and poultry;

    provider fresh vegetables and greenery;

    supplier of alcoholic beverages;

    supplier of various snacks (chips, nuts, etc.);

    tea/coffee/beverage vendors.

For certain categories of supplies that provide the main menu, it is recommended to conclude exclusive agreements with one proven and reliable supplier. It should be noted that when signing partnership agreements, you can count on additional bonuses for a company - for example, beverage suppliers usually provide branded glassware and equipment to the establishment.

When negotiating cooperation with suppliers, you must familiarize yourself with all the conditions specified in the contract. As a rule, the transport costs for the supply of ingredients are borne by your production. To reduce this expense item, you should choose suppliers that are closer to your establishment. The required amount of raw materials is determined based on the menu, the technological map of the preparation of products and the expected sales volume. It is important that the recipes of the dishes comply with GOSTs or separately adopted specifications.

Since in restaurant practice there is often a supply agreement with deferred payment terms, the initial investment in working capital should not exceed 30% of the total cost of dishes of the first billing month.

Step 7. Planning a promotion

One of the important points when opening a bar is the preparation and implementation of an effective marketing strategy. It includes the development of the name of the institution, its logo and corporate identity; organization advertising campaign(promotions, promotion tools).

A bright and memorable name will allow you to distinguish the institution from the many offers on the catering market and emphasize its concept. It is also worth considering the cost of a catchy, attention-grabbing sign. About 30 thousand rubles will have to be spent on this type of cost. So that advertising costs do not eat up a significant part of the budget, promotion channels should be used rationally. The target audience of the bars are young people aged 18 to 35. Advertising should be placed where potential customers are.


To promote the bar, you can use various marketing tools: promotional videos in the cinema; promotion in the network; sponsorship participation in mass cultural projects; installation of billboards and signs; distribution of business cards, flyers or booklets with menus; event marketing; advertising in the media; radio advertising; participation in food exhibitions and fairs; loyalty programs, promotions and so on. Not so long ago, there was a fashion for intellectual games that are held on the basis of the institution. This is a very effective promotion tool that allows you to attract an additional audience.

Also an effective method is advertising on social networks targeted at young people. As part of social networks you can hold a "happy repost" campaign, "competition contest", etc. This tool is aimed at attracting an additional audience. You can also provide for the action " happy hours» - the time during which the institution offers discounts, special menus (for example, business lunches), etc. The use of this promotional tool should be subject to the following recommendations:

    planning an action for weekdays;

    increasing the price of the most popular menu items to cover the difference in costs;

    a short and understandable slogan for the action;

    one group of drinks or food participating in the promotion;

    tracking stock performance.

The use of one or another tool depends on the target audience of the institution and the budget of the project. On average, about 100 thousand rubles should be pledged for promotion in order to quickly gain an audience.

Step 8. Recruitment

For a small bar with 50 seats, you will need to hire:

    2 bartenders. Bartenders serve customers at the bar, prepare cocktails, and are responsible for the cash register.

    2 chefs. Chefs coordinate the work of the kitchen, develop recipes for dishes and menus, control food costs, are responsible for preparing dishes, storing food, and work at one or more kitchen stations, depending on the distribution of duties.

    4 waiters. Waiters take orders in the hall, provide customer service, monitor the cleanliness of the hall, set the table, accept payment for the order, are well versed in the menu and can give recommendations to visitors.

    2 cleaners-dishwashers. Dishwashers are responsible for the use and maintenance of dishwashing equipment, keeping dishes, kitchen and hall clean.

    2 guards. Security guards monitor public order and quickly resolve emergencies.

    Accountant. The accountant keeps financial records of all transactions and works remotely.

    Administrator. The administrator organizes the workflow, hires and manages staff, is responsible for marketing policy, monitors the ratio of profit and loss, accepts and schedules reservations and pre-orders, and supervises the work of staff.


Requirements for the staff of a public institution:

    all employees must have sanitary books with appropriate marks;

    all employees before admission to workplace must be instructed, study the safety instructions for operating the equipment.

To improve the quality of service, it is necessary to regularly conduct certification of personnel and send them to advanced training. To avoid staff turnover, a decent salary should be established. On average, the fund wages will amount to 350 thousand rubles.

Step 9. We draw up a financial plan

At this stage, we answer the most important question - how much does it cost to open a bar from scratch? To get an accurate calculation, it is recommended to develop a business plan that will take into account all costs in terms of current prices for a particular region and a particular idea. Speaking abstractly, it will take about 1 million rubles to open a "no frills" bar.

Initial investment to open a bar

Amount, rub.

Initial rent payment

Premises renovation

Furniture and decor

Equipment

Business registration, preparation of permits

Purchase of raw materials

In addition to the initial costs, the project has monthly costs that should also be planned. Monthly costs are divided into variable and fixed costs. Variable costs consist of the costs of the ingredients used in the preparation of dishes, as well as the payment for the capacities consumed in the production process (water, gas, electricity, sewerage). To simplify financial calculations variable costs can be calculated based on the amount of the average check (1000 rubles) and a fixed trade margin of 250%.

Fixed expenses consist of rent, utilities, payroll, advertising, taxes, and depreciation. The amount of depreciation is determined by the straight-line method, based on the useful life of fixed assets in 5 years.

fixed costs


Name

Amount per month, rub.

Rent

Communal payments

Depreciation

payroll with deductions



Now let's calculate how much you can earn on the bar. With a capacity of 60 people and a hall occupancy of 65% per month, 1170 visitors can be expected. With an average check of 1,000 rubles per person, the monthly revenue will be 1,170,000 rubles, and the net profit will be approximately 350,000 rubles. With this level of profit, the initial investment can pay off in six months. In this case, the profitability will be 43%. For beer restaurants, pubs, bars, the maximum payback period is 2-2.5 years.

Step 10. Consider the risks

Every type of business has inherent risks. What difficulties can you face when opening your own bar?

  • Poor choice of location and bar premises. You can easily overestimate traffic or underestimate the competitive environment. When choosing a room, some nuances that will appear during work may be missed. Therefore, it is necessary to carefully analyze outlet and take into account various factors;
  • Raising the price of raw materials unscrupulous suppliers, low-quality raw materials. In the first case, there is a risk of increasing costs and, as a result, the selling price, which may negatively affect demand. In the second case, the risk is associated with interruptions in production. It is possible to reduce the likelihood of these threats with a competent choice of suppliers and the inclusion in the contract of all necessary conditions which provide liability supplier in case of their violation;

    Reaction of competitors. Since the catering market is quite saturated and the competition is high, the behavior of competitors can have a strong influence. To minimize it, it is necessary to form your own client base, conduct constant market monitoring, introduce customer loyalty programs, create competitive advantages and unique offers

    Refusal to provide the lease of premises or increase in the cost of rent. To reduce this risk, it is necessary to conclude a long-term lease and carefully choose the landlord;

    The fall in effective demand. This risk can be mitigated by developing effective loyalty programs that include discounts, happy hours, etc.;

    Problems with personnel, which means low qualification, staff turnover, lack of motivation of employees. This may lead to a decrease in sales efficiency, a reduction in revenue, and the formation of a negative image of the institution. The easiest way to reduce this risk is at the stage of recruitment, hiring employees who meet all the requirements. It is also necessary to provide for a system of bonuses for personnel;

    Equipment breakdown and production downtime. To mitigate the risk will allow regular maintenance of equipment in order to maintain its performance;

    Food spoilage due to low demand, broken storage equipment, improper storage, planning errors. For the restaurant business, this risk is highly probable. Food surpluses can arise for two reasons: firstly, due to the low level of sales and the unpopularity of certain dishes; and secondly, due to errors in sales forecasting. It is possible to reduce this risk through competent planning and forecasting, reviewing the assortment, and excluding unprofitable dishes from the menu. Food storage errors, breakdown of refrigeration equipment can lead to food spoilage. It is possible to avoid this threat by training personnel and monitoring their work, as well as regular maintenance equipment;

    Decrease in the reputation of the institution among the target audience due to errors in management or a decrease in the quality of services. To avoid this, constant monitoring of product quality, obtaining feedback from the customers of the establishment and taking corrective actions.

Compiling detailed business plan By competently organizing the work at each stage of the project and foreseeing the main risks, you can build a profitable and promising business in the field of catering.

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Alexander Mekhrishvili
Strategic Development Director of PJSC Rosinter Restaurants Holding warns about the main risks at the stage of planning, building and opening a cafe or restaurant

1 HIDDEN DANGERS LOCATION

Even seemingly great locations have hidden dangers. For example, the facade of the future point is located so that people will pass by without seeing your restaurant. Or the place is located in the "deaf" zone of a chic shopping center. To remedy this situation, you will have to seriously consider the navigation and identification of the restaurant. At the same time, the cost of these works may not be comparable with the revenue. It is better to either initially lay down the costs of navigation, or think about whether you need this place.

2 WRONG CONCEPT

3 UNREASONED FINANCIAL OPTIMISM

A novice restaurateur often makes too bold forecasts for revenue or the structure of monthly costs for staff salaries and product costs. It is better to set a more realistic revenue target, achieve it, recoup the investment, repay loans, and then work and develop calmly.

To overcome errors in your own calculations, you will have to “play” with navigation, reduce costs, or even change the concept of an already operating restaurant.

4 ENVIRONMENTAL CHANGES

Keep a close eye on development plans, redevelopment, and everything that happens in the area of ​​a potential discovery: . Information about large projects (opening of shopping centers and construction of transport interchanges) is available many years before the start of construction.

The construction of new transport interchanges or large facilities, the opening or closing of traffic generators significantly change guest flows.

For example, the opening of a large sub-regional shopping center nearby will cause an outflow of visitors. Road and other construction may take away your parking space or limit your access to a restaurant.

Of course, the reverse situation is also possible, when traffic increases due to the development of infrastructure. This will have a positive impact, but you need to be prepared for such a development of events.

5 FEATURES OF THE LEASE

If you are offered to sign a currency agreement, then you should definitely demand the conversion of the currency into rubles. Or fix the currency corridor, at which this agreement will work (minimum and maximum rate). In investment models, it is always necessary to set the maximum possible exchange rate under the contract, which will eventually achieve payback.

Long-term contracts for 5 or 10 years can only be terminated by agreement of the parties. In order not to fall into bondage to the landlord, you need to clearly define the conditions for terminating the contract and other options that will reduce the rental load (alienation of part of the premises, subletting the premises, receiving a discount).

Sometimes landlords insist on indexation of service and rental payments. Pawn all possible increase in payments and form a forecast for 4-5 years ahead. The return on investment may be less, but you need to be sure that the business will remain profitable by this point.

6 HIDDEN COSTS

When opening a restaurant in a shopping mall, don't forget about expenses in addition to rent: operating and marketing payments, payments for signs, cleaning of the premises and garbage disposal. Navigation costs that are not foreseen in advance can also significantly reduce operating profit.

Unforeseen expenses are also possible when the outlet is closed. Sometimes the landlord requires the restoration of the original appearance of the premises, and this is a significant expense.

So carefully and carefully read all the clauses of the lease agreement. Ask uncomfortable questions landlord if in doubt. If the contract contains a requirement to transfer the premises in the form of Shell & Core, plan the cash flow, taking into account the fact that after the expiration of the contract it may not be renewed and you will have to invest money in the complete dismantling of the establishment.

7 OPERATIONAL SURPRISES

You are running a high-tech restaurant with a focus on internet, good sound quality and video streaming. But at the same time, the quality of communication in this location does not meet the requirements, and the cost of the provider's services (imposed by the shopping center) turns out to be colossal. Or it is at this point that it is impossible to obtain a license for alcohol due to various limiting factors and current legislation.

To avoid such force majeure, find out what is around: are there pharmacies, children's institutions, are there any plans to open such institutions. Ask questions about contracts for the provision of communication services in this location.

8 OVER BUDGET

Thoroughly recalculate the key costs and budget items needed to open a restaurant. Mistakes in the calculation of the necessary costs are very dangerous: you can find yourself in a situation where the money pledged for the project runs out. Then you will have to urgently attract investments at very high rates or look for quick sources of on-lending. Or - worst case scenario - you won't be able to complete the project.

Be sure to set aside 5-10% of the total amount for contingencies. This is especially important when exchange rates are highly volatile. After all, a large amount of restaurant equipment, lighting and furniture will have to be imported.

9 UNJUSTIFIED SAVINGS

Today you can save money, but in 2-3 years you will need either a major overhaul or a change of equipment, which will end up being much more expensive.

Carefully weigh all the pros and cons, read reviews, look at the warranty period of the equipment, choose reputable contractors, scrupulously accept work from builders and demand that all norms and standards for work be met.

10 A RAPIDLY FORMED TEAM

In no case can you type a command "on the go". Guests who come to your restaurant and encounter poor quality food or service will be very difficult, and sometimes impossible, to return.

Even at the planning stage, it is necessary to think over the formation of a team: recruitment methods, recruiting costs, candidate assessment methods, and a training system. By the time construction is completed, you should have a fully staffed and trained team.

Beginning restaurateurs can use the services of consulting companies that will help with recruiting the right team and training.

If you have network business, then you form an opening team that will help the new restaurant to work efficiently for the first time and will allow you to form a permanent team. You can count on the same support when opening a restaurant franchise.

Risk analysis of the catering enterprise cafe "MIX"

Identification of possible risks

Risk and business are interrelated concepts. Risk is the price of free enterprise. In practice, it is impossible to take into account all options for production, commercial and financial transactions in entrepreneurship. A rational concept of doing business in market conditions requires a qualified risk assessment in the process of making business decisions and, if possible, reduce or compensate for their negative consequences.

Thus, risk is a potentially existing probability of loss of resources or non-receipt of income associated with a specific alternative management decision.

To reduce the likelihood of risks arising during the implementation of the project, as well as to prevent its complete “freezing”, it must undergo a number of examinations even before the start of financing:

ь economic expertise - assessment of the investment attractiveness of the project based on the calculation of net present value, profitability and payback period of investments;

ь examination of the temporal characteristics of the project - its duration, payback period, life cycle project (stages, phases of construction), determination of the payback point of the project;

ь marketing expertise - prospects for the development of the industry, market capacity, demand trends, price levels and competition in the hotel market;

legal expertise - determining the legitimacy of the project, status land plot allocated for construction, as well as the risks that may arise when obtaining ownership of the constructed building;

ь construction and architectural expertise - checking the geodesy of the allocated land plot, compliance of the submitted construction estimate with the current market parameters, the reality of the implementation of the architectural and construction task;

e appraisal expertise - an assessment of the cost of a land plot and the right to transfer the project to another investor in the event of its forced "folding", possible prices for the implementation of the project at different stages of construction, the possibility of replacing participants without significant damage to the project as a whole.

The risk of the project may be associated primarily with a gradual decrease in customer demand for catering services. This is due to the general downward trend in buying activity. The second main risk is the increased activity of competitors, they may use dishonest methods.

Table 2.7 below presents the risks categorized by project implementation stage.

Risks by project implementation stages

Table 2.6

Preparatory stage

Distance from engineering networks

Attitude of local authorities

Unforeseen costs

Contractor dishonesty

Late delivery of equipment

Functioning stage. Economic risks

Demand volatility

Price cuts by competitors

The emergence of new competitors

Damage or loss of goods

Failure to fulfill contracts for the supply of goods

Functioning stage. Financial risks

Tax increase. Change in taxation

Increase in wholesale prices for goods

Inflation

Unforeseen costs

Functioning stage. Technical risks

Wear and tear of equipment

Unforeseen repair costs

Limited space (retail and warehouse)

Functioning stage. Social risks

Difficulties in recruiting qualified personnel

Insufficient wages

Personnel qualification

Staff turnover

Functioning stage. Environmental risks

solid waste

Proximity of houses

Waste storage

The following types of risks should be taken into account: production, commercial, financial and force majeure. business planning project positioning

Production risks are associated with violation production cycle for various reasons, with delays in the supply of raw materials and goods. In order to insure against this type of risk, it is necessary to provide for the following measures:

  • organization of effective control over the course of the production cycle in the cafe;
  • control over the frequency and rhythm of the supply of raw materials and goods to the cafe;
  • Improving the form of settlements with suppliers;
  • Control over the shelf life of stocks of raw materials and goods.

Commercial risks are associated with factors such as:

  • reduction in the size and capacity of the market,
  • a decrease in the effective demand of consumers,
  • the emergence of new competitors, etc.

In order to reduce these risks, it is necessary to take the following measures:

  • · Continuous study of the public catering market;
  • improvement pricing policy, introduction of discount and accumulative cards for consumers;
  • Carrying out purposeful work on the formation of public opinion and the corporate identity of the cafe;
  • organization of cafe advertisements

Financial risks associated with inflation, mutual non-payments, exchange rate fluctuations can be reduced thanks to good organized system financial management in the enterprise.

The activity of the restaurant business is associated with the risk of financial losses, reduced income, loss of property, lost profits, etc. Therefore, in each case, it is necessary to take into account different types of risks. This means that the effectiveness of risk management largely depends on its type and requires classification. Classification of risks allows you to clearly define the place of each type of risk in their overall system and use the most effective methods and techniques that correspond to this particular type to manage it. The risk classification scheme is shown in Figure 2 (Appendix 4)

Risks associated with force majeure are risks due to extraordinary unforeseen circumstances (starting from a change in political course and ending with various natural disasters). The guarantor for reducing these risks is the organization of a cafe with a sufficient margin of financial strength.

To reduce the dependence of the cafe on all types of risks, it is necessary to provide for commercial insurance measures based on the currently existing systems: insurance of property, transportation, insurance of contracts for transactions concluded through the appropriate Russian insurance company.

The restaurant business involves risk that can be the highest in retail. This business is confidently ranked fourth on the list of bankruptcies after ready-made dresses, furniture and photo stores.

Be that as it may, the main causes of bankruptcies according to the research of restaurant business specialists are: the general turbulent economic situation in the country, the loss of the market and the insolvency of the clientele, the lack personal experience(this also includes unsystematic approach and incompetence), lack of funds and inefficient management.

The reasons for failures are also inconvenient location, poor cuisine and/or service, inadequate prices, and lack of specialization.

In general, the risks in the catering business may be associated with the emergence of similar establishments in the area, an increase in sales from competitors, an increase in taxes, a lack of working capital, late delivery of products, natural disasters, theft, damage to products.

The most significant possible changes in the catering industry are the following:

  • - increase in prices for products of natural monopolies;
  • - decrease in solvency of consumers;
  • - change in the standard of living of the population;
  • - change in prices for incoming raw materials;
  • - depreciation of fixed assets and the need for modernization.

There are risks associated with a possible change in prices for raw materials, services used by the enterprise in its activities. As for fuel and energy resources, by purchasing electricity and gas from outside, the enterprise is completely dependent on the subject of natural monopoly. The enterprise does not have a choice of energy source. In the event of an increase in tariffs, the public enterprise will unconditionally accept these conditions. However, the existing state policy in the field of control over the pricing of natural monopoly entities is aimed at protecting consumer rights and allows us to conclude that possible changes will not significantly affect the fulfillment of obligations by the enterprise.

The risks associated with a possible change in prices for raw materials are not very high, since the company is supposed to use a tender system for selecting suppliers.

The risks associated with possible changes in prices for products and services are high, since large customers can dictate terms, since competition in the industry is intense and the buyer chooses the product with the most favorable delivery conditions and the lowest prices.

The expected actions of the public catering enterprise in the event of the occurrence of these events:

  • - optimization of production programs;
  • - increasing the degree of utilization of production capacities in order to minimize production costs and, accordingly, price reductions;
  • - expanding the range of products;
  • - development of programs to reduce the cost of production and sales of products;
  • - changing the company's policy in matters of pricing and marketing;
  • - carrying out an active investment policy in terms of updating the production base.

The risks associated with a possible change in prices for raw materials used by the enterprise, as well as for the products and services of the enterprise, in case of their negative manifestation - an increase in the cost of raw materials, a decrease in prices for products, services - will certainly affect the amount of profit received by the organization. If prices change upwards - for products and decrease - for raw materials, there will be an increase in profits, and, accordingly, there will be no complications.

Enterprise risk is associated with a specific enterprise as an investment object. It is largely derived from regional and industry risks, but at the same time, the type of behavior, the strategy of a particular enterprise, the goals and level of management also contribute. One level of risk is associated with a conservative type of behavior of an enterprise that occupies a certain, stable market share, has regular consumers (clientele), high quality products (services) and adhering to a strategy of limited growth. A different degree of risk is associated with a new, possibly newly created enterprise, ambitious management and aggressive strategy.

Legal risks

There are no risks associated with changes in currency regulation. Tax legislation directly affects the financial results of economic entities, and therefore changes in it may significantly affect the results of the issuer's activities.

The probability of a negative impact of changes in the tax sphere is close to zero, because. under the program of economic recovery, approved by the government of the Russian Federation, it is planned to change tax rates down, as well as the abolition of certain taxes and fees, which will certainly have a positive impact on the company's results.

There are no risks associated with changes in the rules of customs control and duties, since the company's products will not be exported.

Risks associated with changes in the requirements for licensing the company's core activities or licensing the rights to use objects whose circulation is limited (including Natural resources) are insignificant.

Change Risks judicial practice on issues related to the activities of the enterprise, which may adversely affect the results of its activities, are practically absent, since the enterprise undertakes to conscientiously fulfill its obligations under the contracts concluded, and thereby intends to avoid participation in litigation as a defendant.

The risk associated with non-fulfillment of the supply contract has a very low probability, since the company works with reliable and trusted suppliers. Deliveries of goods are well planned.

The risk associated with the instability of demand. If, for example, a drop in demand occurs for qualitative reasons (non-compliance with consumer demands for the quality and price of goods), then in this case it makes sense to work with other suppliers, as well as to plan your own costs more carefully in order to reduce the trade margin.

Risk associated with damage or loss of goods. This risk is reduced, because, firstly, most suppliers themselves deliver products on time, and secondly, the company has a full-time driver and a car for transporting goods.

The risk associated with the actions of competitors is quite large, since their actions can be unpredictable, so the company's policy is aimed at carefully studying and evaluating competitors not only in the process of preparing this project, but throughout the entire activity of the company.

The risk associated with wear and tear of equipment is reduced due to a careful approach to the selection of equipment at the preparatory stage, as well as through the conclusion of warranty agreements with suppliers of this equipment.

The risk associated with low qualification of personnel is reduced through careful selection of personnel and training of personnel upon hiring.

The risk associated with staff turnover is reduced through the use of material and social incentives for employees by the enterprise.

Environmental risks have been reduced by signing contracts for garbage collection, compliance with sanitary and hygienic standards at facilities.

Risks and guarantees

Table 2.7

Thus, a business plan is a brief policy document that gives an idea of ​​the goals, methods and expected results of an investment project.

At the same time, the business plan helps potential investors to have an idea of ​​the objectives and effectiveness of the project, as well as to assess the likely profitability and reliability of investments, taking into account the risk.

A characteristic feature of well-written business plans is the brevity of presentation, which is achieved through a clear structuring of sections that reflect different aspects of achieving the goals.

2.7. Assessment of risks associated with the opening and operation of a catering enterprise, and their insurance

Planning investments aimed at opening a food business is a very important and complex process. Its complexity lies in the fact that it is necessary to take into account many factors, including unforeseen ones, as well as the degree of risk of investing. The importance of this process for the enterprise lies in the fact that by planning investments, they thereby lay the foundation for its work for the future. If the investment plan is well planned and organized, the enterprise will work well; if it is bad, it may become bankrupt in the future.

The Russian restaurant business is quite young, but at the same time it belongs to the rapidly developing areas of the national economy. It includes many characteristic features inherent in other types of business, and, like any other activity, the restaurant business is associated not only with a positive effect (making a profit), but also with a negative one, that is, it can carry the threat of monetary losses. Thus, in the most general view risk is understood as the probability of losses or shortfalls in income for the catering enterprise.

Service delivery activities are generally less risk-prone than production activities. It requires less fixed costs, thanks to which the catering company has the ability to respond relatively quickly to changes in the competitive environment. However, all over the world the restaurant business is considered very risky. In the West, with its stability, only half of the opening establishments survive. Restaurant owners, large or small, prestigious or cheap, original or ordinary, are engaged in a business that is directly dependent on the following factors: supply, demand, competition, fashion, room rent, the state of the country's economy and weather. Many restaurateurs do not have certificates of vocational education, they gain their experience in the process practical work, and reaching certain level confidence, having accumulated money and showing sufficient initiative, they open their own business. Many well-known world and Russian restaurateurs began their careers as chefs.

For a restaurant, the most significant are the risks, the prediction of which is difficult due to their conditionality by factors that do not depend on the functioning of the enterprise and the development of its potential, but which have a significant (sometimes dominant) influence on its activities. Such risks are called external. It should be noted that the subjects that generate these risks are diverse in nature and scale: nature, the government of the country, the tourist region, the governments of other states, etc. It should be borne in mind that the behavior of some subjects is sometimes unpredictable, as a result of which the manifestation of a number of risks is difficult to identify and prevent.

Consider the most significant of these risks in terms of their impact on financial stability and general life of the restaurant.

Industry risks - in the activities of the restaurant, they are mainly associated with the danger of increased competition in the event of an aggressive entry into the market of new restaurants, large restaurant chains, etc., operating in the same market segments. Here, a reduction in the profitability of the restaurant business and a decrease in investment in new restaurants is likely (the latter is typical for chain restaurant companies).

Country and regional risks of the restaurant are associated with possible changes in the political and economic situation in the country or region in which the company operates. Such risks include the risks of negative changes in the political, economic and social situation in Russia as a whole and its regions. These risks are especially aggravated with the approaching elections of regional and federal parliaments and elections of the President of the Russian Federation. It cannot be guaranteed that the trends in the Russian economy, including the growth of the gross domestic product, the relative stability of the ruble and the decline in inflation, will continue in the future. In addition, fluctuations in world oil and gas prices, the appreciation of the ruble in real terms against the US dollar, as well as the consequences of loosening monetary policy or other factors may in the future have an adverse impact on the Russian economy in general and restaurant operations in particular as one of the business elements.

In addition, there are risks associated with fluctuations in the global economy, which may Negative consequences for the Russian national economy. It is not immune to market downturns and economic slowdowns elsewhere in the world. As has happened in the past, financial problems or a heightened perception of the risks of investing in emerging economies could reduce foreign investment in Russia and have a negative impact on the Russian economy. In addition, since our country produces and exports large volumes of natural gas and oil, its economy is particularly vulnerable to changes in world prices for natural gas and oil, and a fall in the price of these resources can slow down or shake its development. These developments may have an adverse effect on the purchasing power of restaurant customers.

AT major cities and regional centers In Russia, there is a risk of mass protests, unsanctioned and unorganized rallies, political provocations and strikes, which can significantly affect restaurant attendance and, as a result, have negative financial consequences.

A striking example of country and regional risks in the restaurant business associated with possible changes in the political and economic situation in the country or the world is the global economic crisis of 2008-2009. Thus, the catering industry was one of the first to react to the onset of this unfavorable factor.

For example, France, the birthplace of world gastronomic culture, suffered more than all other countries during the crisis. According to the Association of Restaurateurs of Paris, the turnover of restaurants in France fell by 50%. Between the end of 2008 and April 2009, about 7.5 thousand restaurants, bars and cafes were closed (or put up for sale) in France.

The crisis in the British restaurant business threw out about 500 thousand industry workers, although before the crisis there was a shortage of 30-40 thousand qualified chefs in the country.

According to the Spanish Institute of Statistics, sales in Noguesa began to fall in the summer of 2008, and sales fell by 8.2% in December and another 5.2% in January. About 48% of Spaniards have sharply reduced the cost of visiting restaurants during the crisis.

The food industry in Italy contributes about 13% of income to the country's budget, while during the crisis in four months of 2009, about 150 thousand workers in the catering and tourism sectors lost their jobs.

In Russia, during the crisis, approximately 54.6% of citizens reduced their expenses for visiting cafes and restaurants, and about 15.6% completely abandoned it.

natural risks. Some regions of Russia are prone to hurricanes and earthquakes ( Far East), severe frosts (Siberia), floods and other adverse changes in climatic, seismic and meteorological conditions. Given these features of the regions of Russia, there is a risk that the activities of a restaurant opened in these areas will be damaged as a result of natural disasters and (or) the termination of transport links due to remoteness and inaccessibility. These risks are fundamentally unrelated and independent of human activity, therefore it is practically impossible to avoid them, probably, it will only be possible to reduce the negative consequences that will occur during their implementation.

Financial risks are associated with changes in foreign exchange rates, which can lead to higher costs for the restaurant, changes in the value of foreign currency-denominated monetary assets, difficulties in paying debts and increased competition. A significant part of the goods and products purchased by the restaurant is of foreign origin, therefore, a change in exchange rates may lead to an increase in purchase prices and a decrease in business profitability.

If the restaurant has liabilities denominated in foreign currencies, then changes in the exchange rate can lead to negative consequences for the financial performance of its activities. The strengthening of the ruble causes a relative rise in the price of products purchased by the restaurant from national producers in Russia compared to foreign manufacturers. If an institution reorients itself to predominantly purchasing products from national manufacturers, this can lead to an increase in the cost of services, a decrease in profitability and a loss of competitive advantages.

To reduce currency risks, the restaurant should diversify the types of products used in its activities, purchasing specialists should constantly monitor prices for products of national and foreign manufacturers. A foreign exchange specialist (this position is only available in chain restaurant companies) should also analyze existing trends in exchange rates and take appropriate actions in a timely manner to minimize the negative consequences for the restaurant.

Legal risks. For example, a change in currency regulation for network players in the Russian restaurant market with affiliated companies on the territory of European countries, currency regulation may affect the procedure for the issuer to receive dividends, as well as the procedure for granting loans and other transfers of funds between the companies of the group located in the territory Russian Federation, and group companies located abroad. In addition, the current currency legislation prohibits transactions in foreign currency between residents. This prohibition may Negative influence for flexibility operating activities enterprises included in the issuer's network, due to the impossibility of issuing loans in foreign currency within the network.

Changes in tax legislation on the activities of the restaurant may be affected by the following changes in the Russian tax system:

Introduction of amendments or additions to acts of legislation on taxes and fees related to the increase in tax rates;

Introduction of new types of taxes.

These changes, as well as other changes in tax legislation, may lead to an increase in tax payments and, as a result, to a decrease in the restaurant's net profit.

Changes in the rules of customs control and collection of duties can also have a significant impact on the activities of a restaurant that uses specialized foreign-made equipment in its business activities. In addition, due to the lack of Russian raw materials, restaurants are heavily dependent on imported raw materials. Increasing import duties, complicating customs procedures or negative conjuncture foreign markets can lead to an increase in prices for restaurant suppliers or a decrease in supply volumes, and therefore, have negative consequences for the financial position of the enterprise.

Let us consider in more detail those risks that most accurately reflect practical part restaurant business and the possibility of manifestation of which is very high in the restaurant industry.

1. The risk of not being able to renew the license. The main activity of catering enterprises is the provision of catering services. This type activity is not subject to licensing, however, in the process of providing public catering services, catering enterprises carry out retail sale alcoholic products, which are carried out on the basis of a license (it is received within one month from the date of submission of documents to the licensing authority, and before that it is necessary to collect a lot of documents, which can take no less, or even much more time). The impossibility of extending the validity of existing licenses and obtaining new ones can have a significant negative impact on the activities of catering enterprises.

2. The risk of rising prices for products, non-fulfillment of obligations by restaurant suppliers. In their activities, restaurants use a large number of product names and have concluded supply contracts with many product suppliers. The inability to fulfill, non-fulfilment or improper fulfillment of the terms of the agreements concluded by them can significantly affect the cost of dishes, the quality and range of products offered in the restaurant, as well as consumer preferences, significantly worsening the financial results of the enterprise. In particular, the risk of non-fulfillment of obligations by suppliers is likely due to changes in the rules for acquiring excise stamps for labeling alcoholic products (in 2006, it was precisely because of the introduction of new excise stamps by the Government of the Russian Federation that many restaurant business enterprises suffered huge losses).

3. Risk associated with a shortage of qualified personnel. Given the development plans of many restaurants, it can be noted that they need to attract new staff at the restaurant level, as well as qualified office staff. Mostly this work is occupied by people aged 18 to 40 years. Due to the current demographic situation in the country, untimely or incomplete provision of personnel is possible. Also, the restaurant may face the problem of high staff turnover, which is typical for the catering industry as a whole. Changes in the labor market, including an increase in the average salary in the industry, can have a negative impact on the restaurant's financial performance. The impossibility of attracting a sufficient number of personnel, retaining them, as well as providing the institution with highly qualified employees of the managerial level may adversely affect the implementation of development plans and financial indicators enterprises.

4. The risk of theft at the catering establishment by the employees of the institution. According to analysts, unplanned losses of this kind (theft) account for from three to 30% of the turnover of most establishments in the industry. The consequences of theft are expressed in an increase in prices for the final product with a decrease in its quality, in a decrease in the number regular customers establishments and its competitiveness, in reducing the profits of the restaurateur. Products, alcohol, dishes, cutlery, interior items, equipment, personal belongings of visitors are subjected to theft.

The most common cases of theft in restaurants are the result of the collusion of several of his employees. For example, the initiators of theft can be kitchen workers led by a chef. It is in their power to break the technology by not adding certain ingredients to the dishes, to steal surplus products resulting from the incorrect operation of the supply service, which purchases products with a margin at low prices, and to use other methods (put water next to a bag of sugar, dilute red caviar with soda and etc.). Also steal through staff lunches. Many restaurants take on the obligation to provide preferential meals to employees, and the chef receives a form every day in the accounting department, where he writes down the products that go “to the staff”. All this is subject to accounting and control, but in practice a cook can write five kilograms, and cook only three.

The second category of theft is when a "collaboration" between the chef and the purchasing manager is established to generate additional income at the expense of the establishment. According to this scheme, products are purchased at inflated prices or, on the contrary, are accepted as less quality and some amount of normal food is “written off”. Often, instead of the products indicated in the reports, completely different ones end up on the table for guests.

Often losses are the result of a manager's mistake or lack of knowledge. It is up to the chef to determine what products and in what quantities the restaurant needs to purchase, and not the purchasing manager, storekeeper or supply department employee. The purchasing manager must technically place an order with the supplier company, but he is not competent in the issue of the range of required products.

The third category of risk is related to the fact that the restaurant business has its own specifics, due to the fact that, unlike most business sectors in food establishments, consumer money goes to the cash desk directly through an intermediary - a waiter. Therefore, service employees are at risk.

In order to steal, waiters use extra menus with their own “arbitrary” prices, show guests an already used check (visitors rarely pay attention to the date and time), print checks themselves, apply evening discounts during the daytime, and close accounts in the evening, sell “own” goods (cigarettes, alcohol, red and black caviar, etc.), negotiate with the cashier and take individual dishes past the cashier. As a rule, such activities of waiters are carried out under the guidance of a manager, especially since in many establishments all checks are signed by the latter. At the same time, the computer system (Section 2.3.3) complicates their life somewhat, but you can bypass it if you wish. A computer system is a certain algorithm. The accessibility is determined by codes, everyone has access cards to the system, and the accessibility of each employee is limited. For example, a waiter opens an account, but only the cashier closes it, and only the manager can cancel it. Accordingly, if some "cunning" waiter comes across, then he can increase his access with the help of good computer skills.

Also, with a computer accounting system installed, service employees can try to negotiate with the managers of the equipment manufacturer or software to set an additional code that can be used to undo the last operation. It is not uncommon for waiters to tell customers that the cash register is broken and present a handwritten bill instead of a receipt.

The fourth category of theft includes dishonest actions of bartenders. As a rule, in a bar, taking an order and receiving money is carried out by one person. Consequently, if desired, the bartender can sell goods brought into the hall on his own, or sell "surplus" strong alcoholic beverages and beer, earned by underfilling and diluting them. Not every visitor can distinguish forty milliliters from fifty by eye, and only a very good gourmet will feel the taste of cheap whiskey in expensive cognac. To prevent this type of theft, you need a good bar manager who can use different accounting systems. For example, the risks on bottles that are visible from afar. Suppose, during the shift, there were three less risks, which means that three servings were sold. The bar manager can check the computerized accounting system to see how many servings have actually been sold. It is also advisable to remove the leftover bar daily.

The fifth model of theft is the most dangerous type of abuse for restaurant business owners. This is a collusion of all restaurant services under the leadership of the manager. Naturally, such a leader has practically unlimited possibilities. It is in his power to create a situation where the majority of employees of the establishment - from waiters and cashiers to kitchen staff, purchasing manager and accountant - will earn money at the expense of the restaurant's profits, receiving their own percentage of stolen products, goods, dishes and drinks.

As a rule, theft, if it starts, then goes from one shift to another and soon quickly spreads to the entire team. There are also two categories of employees - those who earn money themselves, and those who steal and sit on kickbacks.

5. Risk associated with the use of real estate. Many network company restaurateurs rent premises to host catering establishments. In some cases, they enter into lease agreements for a period not exceeding one year. The inability to renew lease agreements, conclude them for the next period, as well as the loss of the right to use the premises pose a significant and significant risk of a reduction in the number of restaurants and a decrease in financial results economic activity of the network. The chain's enterprises are also exposed to the risk of unavailability of lease of real estate objects on commercially favorable terms, which may negatively affect the implementation of its development plans.

6. Production risks. It should be noted that they are quite typical for objects in the restaurant industry, and due to its rapid development (changes in technology, implementation of the results of scientific and technological progress, etc.), they are becoming of the most relevant importance today. These risks can be expressed by the technical unsuitability of production equipment due to a high level of wear and tear, a low level of technological base, an insufficiently effective control system, etc.

One of the most significant production risks in the restaurant business can be a fire at work. According to statistics, in most cases the loudest fires in restaurants in Russia over the past few years have been caused by thermal kitchen equipment (Fig. 33).

This is due to the fact that over time, grease, dust, and dirt accumulate on the surface of kitchen equipment, and especially on air ducts. Therefore, the slightest ignition of this “combustible mixture” is sufficient for a fire to start. This can be a flash of flame in barbecue ovens, or vertical grills, or braziers, or ignition of ventilation chambers and air ducts, fat in pans, fat or oil in boilers or pans on stoves with open or closed burners, overheated frying containers (pots, etc.). .). In a kitchen with heating equipment, there is always a risk of a serious fire.

Any kitchen in a restaurant must have a sink, as well as an air duct system, therefore, it can be equated to rooms with wet processes or ventilation chambers, and according to NPB 110-03 "it is not necessary to protect such rooms with an automatic fire extinguishing installation. In reality, it turns out that it is in grease, dust and dirt accumulate in air ducts, due to which the flame spreads through it instantly.It is not possible to extinguish such a fire with a conventional fire extinguisher.In some cases, it was necessary to cut the air ducts in order to get to the source of ignition.This takes precious time, which leads to to the further spread of the fire.At the moment, the problem of protecting air ducts from fires has not been solved.Russian standards do not provide for local extinguishing of air ducts and heating equipment in the kitchen.

In turn, extinguishing the working surfaces of the stoves is complicated due to the fact that the temperature of the burning vegetable oil reaches 363 ° C. Burning oil, for example in a deep fryer, cannot be quickly extinguished with water even if there is a sink nearby. Water does not have the proper cooling effect in this case and will cause splashing, which can lead to an increase in the fire and burns. Sprinkler fire extinguishing systems are ineffective for two reasons: firstly, water acts as a fire extinguishing agent, and secondly, the sprinkler will not be able to quickly respond to an increase in temperature, as it is located on the ceiling - away from the kitchen work surfaces. Extinguishing with water cannot be accomplished in a matter of minutes, as sprinklers provide local fire containment and not necessarily extinguishment. Modern kitchens require higher than ever the temperature of the frying oil, as well as efficient and slow-cooling appliances such as deep fryers. All this places higher demands on the means of extinguishing a fire.

7. Risk associated with the activities of users (licensees). Some restaurateurs provide for a fee the rights to use a set of exclusive rights and trademarks belonging to the network, to independent users on the basis of contracts commercial concession and license agreements. Such users (licensees) independently carry out entrepreneurial activities using trademarks and other objects intellectual property networks. Despite the network monitoring the proper use of intellectual property and maintaining service standards in licensed catering establishments, there is a risk that users provide services that differ in quality from those provided by the network, which may negatively affect the image of the restaurant chain as a whole. In addition, in the event of termination of activities of licensed enterprises, as well as a significant deterioration in performance in existing restaurants, there is a risk of loss of income (remuneration) from the activities of such enterprises, which may significantly affect the financial performance of network enterprises.

8. Inflationary risk - the risk that, with an increase in inflation, the monetary incomes received depreciate in terms of real purchasing power faster than the incomes of the population grow. For the restaurant industry, the manifestation and build-up of this risk can be disastrous, as this leads to a decline in demand for out-of-home dining services. The manifestation of this risk should also be assessed in terms of the impact of tourism (in many restaurants a significant proportion of visitors are foreign tourists). For example, an increase in inflation in Finland will reduce the flow of tourists to St. Petersburg, which will reduce cash flows and tourism revenues in general.

9. The risk of demand and fashion is the most typical type of risk, which must first of all be paid attention to in catering establishments. This risk includes both the solvency of the client and the competitiveness of the enterprise.

It should be noted that the restaurant business ranks fourth on the list of bankruptcies after ready-made dresses, furniture and photography stores. However, it is not entirely correct to compare ready-made shops and restaurants, since shirts do not deteriorate like salad and fresh fruit. Restaurants also trade in services, amenities, a friendly atmosphere, recreation, performances, etc. The main causes of bankruptcies, according to research by American restaurant business specialists, are:

The general economic situation in the country (not under the control of the restaurateur);

Loss of the market and insolvency of the clientele;

Lack of personal experience (this also includes an unsystematic approach and incompetence);

Lack of funds and ineffective management.

In the modern practice of the restaurant business, there are several main ways (methods) to reduce and insure risks:

1) avoidance of risk, i.e., simply avoidance of an event associated with risk. However, the refusal to perform any event means that the catering company will not receive (reject) a significant amount of profit. Here a clear managerial decision;

2) purchase additional information. The acquisition of this information enables a more accurate forecast, since the restaurateur often has to make risky decisions when the results of the investment are uncertain and based on extremely limited information. Therefore, the more complete the information support for the projects (activities) under consideration, the more opportunity will make a better forecast and reduce the magnitude of the possible risk;

3) diversification of the activities of the catering enterprise. This method of risk reduction is a process of capital allocation between different investment options (objects) that are isolated from each other and do not have common points of contact. In other words, diversification is risk dispersion and one of the most reasonable and relatively less costly ways to reduce the degree of financial risk. However, it cannot reduce the risk to zero. This is due to the fact that entrepreneurship and investment activities of catering enterprises are influenced by external factors, which are not related to the choice of specific investment objects, and, therefore, they are not affected by diversification.

Thus, diversification allows you to avoid part of the risk in the distribution of capital between diverse activities. For example, when a restaurateur opens three different concept establishments instead of one, he increases the likelihood of receiving an average income and, accordingly, reduces the degree of risk (however, this is more typical for large restaurateurs with significant financial resources). In the field of the restaurant business, diversification as a method of reducing risk has recently been clearly seen in the aspect of the development of this business that a large number of restaurants appear focused not on one (national) cuisine, but on their combination, thus, there are restaurants of European, mixed cuisine, restaurants with catering elements (catering), etc.;

4) limiting - this is the establishment of a limit, i.e., the maximum amount of expenses, loans, etc. It is used by catering enterprises when determining the amount of capital investment. It should be noted that the limit set by enterprises for certain operations is different for each and depends on a number of factors: the scale of the catering enterprise, its financial stability etc.;

5) insurance in insurance companies. This is one of the most important and most common risk reduction techniques. Its substantive part is that the catering company is ready to give up part of its income in order to avoid risk, i.e., it is ready to pay for reducing the degree of risk to zero. Thus, we are talking about business risk insurance - that is, the risk of not receiving the expected income from entrepreneurial activity enterprises. Under a property insurance contract, the risk of losses from business activities due to a breach of their obligations by counterparties of the catering enterprise or changes in the conditions of this activity, due to circumstances beyond the control of the entrepreneur, including the risk of not receiving expected income, can be insured;

6) self-insurance. This method assumes that the catering company prefers to insure itself than to buy insurance from an insurance company. Thus, it saves on insurance capital costs. Self-insurance is a decentralized form of creating insurance (reserve) funds directly at enterprises, especially those whose activities are most at risk. The main task of self-insurance is to promptly overcome temporary difficulties in the financial and commercial activities of a catering enterprise. In the process of self-insurance, various reserve and insurance funds are created. Reserve cash funds are intended, first of all, to cover unforeseen expenses of the enterprise, accounts payable, expenses for the liquidation of an economic entity;

7) risk insurance by the skillful management of the enterprise. Consider this method of insurance in relation to the risk of fire in public catering establishments.

To date, the world's fire statistics have given thought to the leading manufacturers of fire extinguishing systems in Europe and America, and automatic fire extinguishing systems for kitchen equipment and air ducts have been developed to solve this problem. The experience of installation of installations of this type has shown that such systems are effective, honed, accentuated. More than 90% of the 200 best restaurant chains in the Old and New Worlds are already protected by such fire protection systems, and in many cases this is a requirement of insurance companies. But, unfortunately, according to the NPB 110-03 in force in Russia, such systems are not required, which leads to fires of increased complexity, as well as to human casualties.

The fire extinguishing system for kitchen equipment and air ducts is completely self-contained and suppresses the fire by spraying a fire-extinguishing liquid composition onto dust collectors, kitchen surfaces, and also into the exhaust system. High efficiency of fire suppression is achieved due to the purposeful installation of spray nozzles on the expected sources of ignition. In the event of a fire, the special fusible locks of the detection system react to the increased release of thermal energy, and when the temperature reaches the set level, the fusible lock opens and the mechanism for launching the compressed gas cylinder is triggered. Compressed gas (nitrogen or carbon dioxide) enters the tank with liquid extinguishing agent and at the same time into the air cylinder of the shut-off valve, which shuts off the gas supply to the kitchen burners. The system also provides dry contacts for disconnecting electrical equipment and transmitting a signal to the building's fire alarm station. The indisputable advantage of the system is the fact that the storage of the fire extinguishing agent is provided in non-pressure stainless steel cylinders. The liquid extinguishing agent flows through the pipeline system to the spray nozzles, quickly suppressing the flame. Since the composition has a neutral pH, it does not harm kitchen equipment. In order to prevent re-ignition, the composition forms a dense cooling foam coating on the surface to be protected, preventing further spread of fire.

Such systems are designed individually for each kitchen. Depending on the surface area of ​​the heating equipment, the amount of fire extinguishing composition is calculated, as well as the number and type of spray nozzles. For each type of kitchen heating equipment and air ducts, optimal options for nozzles have been developed. Fusible locks of the detection system are designed for six response temperatures (Table 32).

Table 32. Types of fusible locks for fire detection systems in a restaurant

Now in Russia, some restaurateurs are already starting to take care of the safety of both their business and the people who participate in it. The cost of the building, interior design of dining rooms is now so high that fire protection is already becoming a vital necessity and a sign of a quality restaurant business. A fire extinguishing system for kitchen equipment and air ducts is provided by the Holiday Inn and Hyatt hotel chains. Arkady Novikov's group of companies, as a trendsetter in the capital's restaurant business, is already using such systems in equipping kitchens and air ducts in its restaurants. Only a combination of such security systems as an automatic fire alarm, a fire warning system for people, a video surveillance system, an access control system in combination with a local fire extinguishing system for kitchen equipment and air ducts can fully guarantee the safety of the restaurant business.

Consider this method of insurance also in relation to the risk of theft and theft in the restaurant business.

So, here we can distinguish the following methods of risk reduction (insurance):

Computerization. With the help of a computer, most of the functions of chefs, technologists, managers and accountants are automated. The computer independently evaluates the consumption of raw materials, calculates the cost of ready meals, records revenue and performs a lot of other operations based on data received from employees. All this information is received by the accounting department, which keeps records of the proceeds of funds. To control the data obtained in catering establishments, periodic inventories are carried out;

Inventory - the most effective way combat abuse. Of course, it is impossible to deduce accounting “by zeros” in the kitchen. For example, after finishing work, cooks put a meat portion in the freezer until the next shift. In fact, the meat is frozen, and the day after it is defrosted, some percentage of the weight will be lost. All these data cannot be taken into account, so the most important thing is to systematize the process, create an algorithm for deriving acceptable coefficients and determine the parameters of the work of all employees and services. Then it is only necessary to constantly analyze this data and make changes to the computer according to the change in the input prices of the products. If the pros and cons fit into the system, then everything is fine, if not, you need to re-calculate and look for the cause of the discrepancies;

In addition to inventories, most restaurateurs conduct periodic checks, use video surveillance of the hall, bar and cash desk, service printing (a modern analogue of Soviet brands), and some of them go even further - resort to the services of private security companies and install internal security. In many restaurants, there is a security guard at the exit who checks employees for “extra” items. A metal detector is used to search for cutlery;

Cross-checks of restaurant workers with the effect of surprise;

Proper organization institution work. As practice shows, the largest percentage of abuse occurs in restaurants, where management uses tough disciplinary action, rudeness, penalty systems, unreasonable dismissals and other such methods aimed at keeping the team in constant fear. Most often, theft occurs in restaurants where there are no bonuses, career opportunities and where you can only earn money by stealing;

Recommendations from the previous place, which are required for employment in many restaurants, somewhat restrain the situation. Today, many chefs and restaurateurs have a lot of "black" lists, according to which you can transfer information about employees prone to theft.

In the course of its activities, the project cafe may face the following types of risks:

External risks:

▪ deterioration in the possibility of obtaining raw materials and various materials;

▪ increase in prices for raw materials and supplies;

▪ changing consumer requirements;

▪ increased competition;

▪ changes in prices and demand for the firm's products;

▪ loss of positions in the market;

▪ unexpected trends in the development of the industry;

▪ difficulties in obtaining a bank loan;

▪ changes in the general economic situation in the country, including changes in the taxation system, exchange rate, increase or unexpected decrease in inflation, social instability in the country.

2. internal risks:

▪ disruption of work plans due to lack of labor force, lack of materials and violation of the terms of their delivery;

▪ non-fulfillment by customers and contractors of their obligations (for objective and subjective reasons);

▪ errors in work planning;

▪ changes in management;

▪ change in technology, deterioration in the quality of manufactured products and a decrease in labor productivity;

▪ direct damage to property (transport accidents, equipment, materials, property of contractors, destruction, theft or damage to goods during transportation, risk associated with natural disasters), indirect losses associated with the dismantling and redeployment of damaged property, violation of the work schedule;

▪ financial risk.

Risk management procedures should be aimed at reducing the likelihood of risk situations. The following methods can be used to reduce the level of risk:

v diversification. Assumes the distribution of investment funds between various types firm's activities. Incurring losses in one type of activity, it can make a profit by developing another activity. This approach is a good basis for ensuring the resilience of the enterprise to changes in the internal and external environment firms.

v insurance. To reduce the degree of risk, property insurance is used (insurance of the risk of contract construction, insurance of equipment, cargo, etc.), accident insurance (that is, general civil and professional liability insurance), insurance of the price of goods against the risk or undesirable for the manufacturer of its fall , or an unfavorable increase for the consumer (hedging).

v limitation. It involves setting limits on the amount of expenses, sales volumes on credit, on capital investments, etc.

v reserve funds to cover unforeseen expenses. Creation of a fund of funds to cover unforeseen expenses related to the elimination of the consequences of the onset of risk: financing of additional work, compensation for an unforeseen increase in material, financial and labor costs arising in the course of the enterprise's operation.

v distribution of risk. Sharing risk between project participants

v obtaining all necessary, reliable information about the forthcoming choice and results.

In our case, it seems appropriate to use insurance and reserve funds to cover unforeseen expenses.

It is also necessary to remember that any situation is easier to prevent than correct, so the cafe management needs to pay special attention to the diversification of production, market research of market conditions, the use of letters of credit for goods, price adjustments, the creation of reserve funds and so on. The more complete and reliable information about the external environment is obtained, the more opportunities there will be to prepare a good forecast and reduce the risk.

CONCLUSION

Thus, the goal of the project is to create a themed children's cafe "Rainbow" in the South-Western district of the city of Odintsovo (at the intersection of Pushkin and Lenin streets) to serve the residents of the city.

The activity of the enterprise being created is aimed at providing services in the field of public catering for people with an average income level.

The chosen location and theme of the cafe are determined by the increased demand from potential consumers and lack of direct competitors.