Application special regimes taxation allows accountants to optimize the work of the enterprise by reducing the tax burden. In particular, the simplified tax system and UTII are chosen in order to simplify accounting and save on paying taxes to the budget. However, it is more profitable to apply special regimes to enterprises that do not work with organizations that are required to pay VAT, otherwise this may lead to the loss of customers, since they will not be able to receive a deduction.

Features of the application of the simplified tax system

It is also possible to choose the applicable object of taxation, and this will mitigate tax liabilities. If the organization's expenses are more than 60% of its income, then the most suitable object for it is "Income minus expenses". However, the list of expenses for which the amount of income received is reduced is closed. IN software product"1C: Enterprise Accounting 8", ed. 3.0, it is possible to take certain conditions for the recognition of expenses.

If the level of expenses of the organization does not reach the mark of 60%, then it would be more rational to choose the “Income” object. However, the use of this object also has its advantages: the amount of tax (advance payment) can be reduced by the amount of insurance premiums paid (for individual entrepreneurs without employees - in full size, for the rest - no more than 50%).

There are also some peculiarities in the application of this special regime, for example, the income and expenses of the organization will be accounted for on a cash basis, and the costs of fixed assets and intangible assets will be accounted for quarterly in equal parts during the year.

However, not every organization has the right to apply the simplified tax system, a legal entity or individual entrepreneur must meet certain requirements. If the company's income for 9 months does not exceed 112.5 million rubles, then it has the right to switch to the simplified tax system. In addition, it is necessary to comply with the limit on the residual value of fixed assets at the end of 2018 (150 million rubles) and the number of employees (100 people).

The main aspects of UTII

Organizations applying UTII in the same way as under the simplified tax system are exempt from income tax, VAT and property tax. However, this exemption applies only to income from types of activities on UTII, if the taxpayer is also engaged in other types of activities, then the income from them is taxed under other systems.

For example, the company works with wholesale (OSNO) and retail (UTII) trade. The seller sells goods at retail, and the manager works with wholesale. In addition, the organization employs a loader, a manager and a chief accountant who are engaged in both activities.

The salary of the seller and manager is related to specific activities, and in the case of the loader, manager and chief accountant, the costs are distributed, because. they cannot be attributed to a specific activity.

The company has the right to choose the method of allocation of expenses, but it must establish it in the accounting policy.

Companies on OSNO are obliged to pay VAT to the budget, and when using UTII, they do not pay VAT (except for import operations), and therefore they do not claim to deduct “input” VAT. Therefore, those who combine OSNO and UTII must keep separate VAT records.

Also, one of the main differences between UTII and the simplified tax system is that the enterprise switches to “simplification” completely, and to “imputation” it can either switch entirely for all types of activities (if all of them are established for UTII), or work partially .

What awaits us in 2019

• in the document "The main directions of the budget, tax and customs tariff policy for 2019 and for the planning period of 2020 and 2021" (approved by the Ministry of Finance of the Russian Federation) dated 10/12/2018, it is indicated that for entrepreneurs on the simplified tax system who use online cash desks and apply the “income” tax object, the obligation to provide tax return. Since the inspectorate can track all transactions on receipt to the cashier or to the current account, they themselves will determine the amount of tax payable, therefore, there is no need for taxpayers to fill out and submit reports;
• according to draft law No. 497452-7, companies will be required to send financial statements only in the IFTS in electronic form - you no longer have to send reports to Rosstat;
• according to the project of the Ministry of Economic Development of Russia “On changes in deflator coefficients for 2019”, the new value for calculating UTII will be 1.915. Therefore, from 2019, the amount of UTII payable will increase by 2.5%.

Which is more profitable: USN or UTII

It is more profitable to use UTII when the business brings much more income compared with the established imputed one, then the organization would pay the amount of taxes much less than when applying the simplified tax system.

If the real income of the organization is equal to or less than imputed, then the use of the simplified tax system would be more appropriate. It is important to decide which object of taxation is right for your company.

The tax code provides for a choice of several taxation systems. The most popular for small businesses is imputation or simplification. What is more profitable for an individual entrepreneur can only be shown by a preliminary analysis of the tax burden. But first you need to understand the differences between the two systems.

When to register new organization or individual entrepreneur, the general taxation system (OSNO) is set by default. Within 5 days after registration, you can apply for the transition to a simplified system (USN). It is permissible to attach an application immediately to the package of documents when applying for registration. If you do not do this within the stated time, you will have to wait until the end of the year to switch to a simplified system. Thus, the simplified tax system is the main, basic system of taxation.

And imputation can only be applied to certain types of activities. Recently, this system of taxation has ceased to be coercive. But as before, the Tax Code contains a closed list of activities in which imputation can be applied. And it is always combined with the main system of taxation of an organization or individual entrepreneur. This is the main difference between imputation and simplification.

Comparative analysis of taxation systems

To understand whether, using the simplified tax system, it is also worth switching to UTII for a permitted type of activity, you should understand what an imputation is. The basis for calculating tax under such a taxation system will be the so-called imputed (potential) income. Moreover, the calculation method (a combination of physical indicators and basic profitability) will be different for different types activities.

Simplification or imputation - which is better for an individual entrepreneur will be prompted by a preliminary calculation of the tax burden. Consider an example:

An individual entrepreneur owns a car wash business in St. Petersburg. He employs 2 people with a salary of 10,000 each. The monthly income of the service is 150,000 rubles. In addition to wages and related taxes, the costs of an individual entrepreneur include utility costs in the amount of 10,000 monthly and other material expenses in the amount of 5,000 monthly. The comparative table takes into account the tax burden in each case with three options for the taxation system:

• a single tax on imputed income;
• USN with the base "Income";
• STS with the base "Income minus expenses".

For ease of comparison insurance premiums from accidents at work were not taken into account for the calculation. It also does not take into account the fixed insurance premiums that the individual entrepreneur is obliged to pay for himself.

Explanation: for appearance entrepreneurial activity from example physical indicator is the number of employees, including the individual entrepreneur himself. In the above example, this indicator is 3. The basic yield is set at 12,000 rubles.

The deflator coefficient K1 for 2017 is set at 1.798 (Order of the Ministry of Economic Development of November 3, 2016 No. 698), and K2 is equal to one for a car wash in St. Petersburg. The UTII rate in St. Petersburg is 15%.

12.000 * 3 * 1,798 * 15% = 9.709

The tax can be adjusted by the amount of insurance premiums, but not more than 50%. That is, in fact, the tax payable will be 4.855 (9.709 * 0.5, because 6.000 exceeds 50%).

In this case, it is obvious that it is more profitable for an entrepreneur to choose a simplified tax system with the “Income” tax base. But if the amount of expenses increases significantly, then, most likely, the “Income minus expenses” base will turn out to be much more interesting. But in the case of a significant increase in income, it will most likely be more profitable to switch to imputation.

In addition, for other regions, other types of activities, there are different rates and coefficient K2, which will naturally affect the amount of taxes.

When can I change the tax system

Understanding what imputation and simplification are, and what kind of tax burden they give to an enterprise, you can quite successfully optimize taxation for your business. To do this, before the beginning of each year, plan your income and expenses, and, based on the planned indicators, calculate taxes under different taxation systems. If necessary, it is necessary to submit an application for registration as a UTII payer or deregistration. Moreover, if you can register at any time, then you can switch from UTII to another taxation regime only from January 1. An exception is the case when the activity subject to UTII is no longer conducted.

Summing up and answering the question, imputation or simplification: what is the difference between these two systems, we can highlight the main point. The amount of taxes under the simplified tax system depends on the actual income that the individual entrepreneur receives. And with UTII, the actual income and expenses of the entrepreneur do not affect the amount of tax. But in order to determine which taxation system will be beneficial for an entrepreneur, it is necessary to consider each specific case separately.

To start your own jewelry business, you can go one of two ways: enter into a franchise agreement or start on your own. In the first case, you find yourself under the wing of one of the already well-known and well-promoted brands. You pay the franchisor the agreed amount, but save on the purchase of goods, advertising and staff training. But you have a lot of buyers already at the first stage. In the second case, you remain independent and make all decisions yourself.

Premises and staff for a jewelry salon

How to choose a premise for a retail outlet? Since your goods are far from essentials, renting a room on the corner of the house is not an option. You need to find a place somewhere in the center. One of the best options is a pavilion in a shopping center.

The room itself should be spacious, as well as different impeccable view, and this is a separate item of expenditure. The main rules for choosing are:

1. Showcases;
2. good lighting;
3. only cold tones in the interior.

To open a jewelry store, you will need to purchase three types of counters. You can choose how different variants, and one. Standard stand - counter with a glass cover. It is placed in an inclined or horizontal position. Height - not less than 95 cm and not more than 125 cm. This is ideal.

vertical stand presents the product in the best possible way. Its rear wall is a mirrored panel that allows you to see the product from all sides. The height of the counter must not be less than 85 cm or more than 175 cm.

Pillar cabinet- a glass flask used for especially large jewelry.

As for the staff, it is better to select people with proper work experience. Otherwise, you will additionally need to spend money on their training. Also, a person must be able to work in stressful conditions, be polite and attractive in appearance. Do not forget about the security guard, but you can conclude an agreement with a security company that will guard the salon around the clock. But an accountant can work 2-3 days a month, i.е. be an incoming employee.

Your starting capital

Those who want to know how to open a jewelry store are also interested in the amount to be invested. The minimum amount of 700,000 rubles will be spent only on the purchase of equipment (vertical stands, counters with glazed tops and flask cabinets). Do not forget about special scales designed specifically for jewelry.

You will also need to invest in:

• Room rental - 150,000 rubles per month;
• refurbishment, signage and installation necessary equipment- 150,000 rubles;
• monthly maintenance of the salon - up to 20,000 rubles;
• staff training (special courses, master classes, psychological tricks etc.) - from 50,000 to 100,000 rubles;
• purchase of goods - from 2,000,000 rubles;
• salary to employees - from 80,000 to 100,000 rubles per month;
• advertising - up to 30,000 rubles;
• security - from 50,000 to 70,000 rubles per month.

The jewelry business belongs to the list of those that are subject to licensing. First you register as a legal entity. License issued State Inspectorate Assay Supervision of the Ministry of Finance Russian Federation. To get it, you need to collect the following documents:

1. Application and registration;
2. registration card in two copies;
3. certificate of state registration legal entity;
4. a copy of the certificate of registration, certified by a notary;
5. certificate of registration with the Tax Service;
6. a notarized copy of registration with the tax authority;
7. an information letter on registration in the USREO with the decoding of all codes attached;
8. notarized copy information letter on registration in USREO;
9. information on the availability of premises for the implementation of the specified activities, indicating the legal use of the area (lease agreement or document of ownership).

In addition, all decorations must additionally fit the standards. If you sell goods with diamonds, the products must have special certificates and labels with all the details.

During the transportation of such products, there must be a special agreement with a company that provides transportation in equipped vehicles and with security services. In such a case, the responsibility lies with the carrier if in the process there are emergency situations.

Possible risks

Opening a jewelry store has always been considered a risky business. Why?

• Firstly, because the seasonality factor is very influential. Directly before the holidays, incomes will increase, and after them they will decrease. But, the plus is that during the holidays you will earn so much that you can easily “survive” a period of relative calm.
• Secondly, for such a point it is difficult to find responsible and honest employees. It is almost impossible to steal goods from a good specialist. At the same time, he must constantly offer products, move around the entire perimeter, and not sit in one place. Well-trained personnel are a bonus to overall defense.
• Thirdly, the theft of jewelry in our time is not new and not uncommon. Such salons are most often at risk of robbery. But by drawing up a contract with a reliable security company, you can get rid of this potential risk.

As we mentioned above, the profit in this case will not be constant, because it depends on holidays and other features. Most profitable periods:

• December and the eve of the New Year and Christmas;
• February - until Valentine's Day;
• March, especially the period before March 8;
• August-September is the period of weddings.

IN total amount these hot periods bring from 1,500,000 to 2,000,000 rubles. And in the remaining months, the profit will be approximately 800,000 - 900,000 rubles.

Knowing how to start your own business will help you succeed and speed up the payback period of the project. But, for this you still have to make a lot of effort, effort, endurance and time.

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* Calculations use average data for Russia

1.Project summary

The goal of the project is to open an island format store for retail sales bijouterie and accessories and making a profit. The outlet will occupy an area of ​​6 square meters. meters and be located in a large shopping center of the city with a population of more than 1 million people. The store will be aimed at middle-income aged visitors.

Volume starting investments- 560 thousand rubles. The source of funds is personal cash savings. The planned payback period for the store is 14 months. Start of sales - September 2016.

2. Description of the industry and company

Costume jewelry is jewelry that is made from inexpensive non-precious metals and stones. Outwardly, jewelry resembles jewelry, but its cost is much lower. Costume jewelry is integral part fashion retail, the volume of which is estimated at about 57 billion dollars. The jewelry market is about 2.5 billion dollars, that is, about 4% of the entire fashion retail market.

Currently on domestic market import bijouterie of the mid-price segment prevails, a smaller part falls on Russian-made products. According to DISCOVERY Research Group, Russian production jewelry in 2013 amounted to more than 700 million rubles, which turned out to be 30% more than in the same period. Basically, costume jewelry is produced in the North-Western and Central federal districts. The largest manufacturer of bijouterie is Zhenavi CJSC.

The purpose of this project is to open an island format store for retail sales of jewelry and accessories and make a profit. The outlet will occupy an area of ​​6 square meters. meters and be located in a large shopping center of the city with a population of more than 1 million people. The store will be aimed at visitors with an average level of income. The assortment of the store will be based on multi-brand women's jewelry made of non-precious materials 8 commodity groups(bracelets, brooches, beads, clip-on earrings, necklaces, rings, pendants, earrings). The short-term goal of the project is to reach the payback point and ensure stable operation. In the long term lies the opening of a chain of jewelry stores. The mission of the store is to provide modern girls and women with high-quality original inexpensive jewelry that can emphasize the individuality of the image and character of the hostess.

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Sole proprietorship will become the form of business organization. The taxation system is UTII. The group of OKVED codes for this direction is 52.4 Other retail in specialized stores. The store is managed by an individual entrepreneur, who is also involved in the trading process. The staff of the company at the initial stage will include 1 sales assistant.

3.Description of goods

The main sold products of the jewelry store (more than 60%) of the headings will be women's jewelry made of non-precious materials. These are bracelets, brooches, beads, clip-on earrings, necklaces, rings, pendants and earrings. Less than 40% of the assortment will be for all kinds of accessories and related products: hair ornaments, watches, leather goods. The price segment of the project is medium. The markup level is traditionally set from the cost of production and sales costs (rent, wages to sellers, etc.). The markup level is 200%. The range of prices for products sold is given in Table. one.

Table 1. Price range for goods

chief competitive advantage store will be the uniqueness of the range. Buyers will be provided with products of several trademarks-manufacturers from Europe and Asia. The organization of deliveries will not be limited to one or two companies. To form the initial assortment, the experience of competitors' jewelry stores will be analyzed and used, and positions that are in greatest demand will be highlighted. This stage is a key to the success/failure of the store. In addition to the ratio of categories, it is important to correctly maintain the proportions for the best-selling materials, themes, and the color scheme of products. On fig. 1-3 shows the ratios for these parameters, calculated on the basis of the offer of successful online jewelry stores in a similar price category.

Figure 1. Materials in the jewelry. Percentage in assortment

Figure 2. Themes of jewelry that are in the greatest demand

Rice. 3. Popular colors favored by jewelry buyers

Retail trade in jewelry and accessories will not require any licenses. Products are also not subject to mandatory certification, and transportation does not require the creation of special conditions.

4.Sales and marketing

Until recently, the jewelry market in Russia showed stable growth, adding 30-40% annually. A positive trend was predicted by analysts for 2014-2016 as well, but the economic situation in the country made its own adjustments. Due to the devaluation of the ruble and the decrease in the purchasing power of Russians, the demand for jewelry has fallen. After a surge in sales that occurred in December 2014, when the population rushed to spend the rapidly depreciating rubles, a recession followed. The most tangible crisis was felt by jewelry sellers in the fall of 2015, when instead of the expected seasonal growth, a drop in sales or “marking time” was recorded. Retail is facing rising costs. Due to the fact that most of the costume jewelry is imported, purchase prices have increased. Under such conditions, entrepreneurs had to look for ways to reduce costs, optimize the assortment and keep prices. Despite the unfavorable market conditions, the costume jewelry market is doing relatively well compared to many other industries. Thanks to the revision of the level of markups for products and an increase in purchase volumes, many entrepreneurs were able to adjust to the new realities. According to industry experts, major positive developments can be expected as early as 2017.

The main buyers of the jewelry store are women aged 18 to 45 years. Unlike buyers of the late 90s and early 2000s, today's customers have higher demands on costume jewelry. Buyer requests differ according to age. If it is important for girls to look stylish, to be in fashion and to buy well-known brands of jewelry and bright colors, then older clients have a more conservative taste, they prefer classic style, choose non-allergic materials, etc. According to survey results, the vast majority of women buy jewelry once every few months or less, and no more than 10-15% prefer to buy jewelry once a month.

Since purchases of jewelry are often made impulsively, and not purposefully, the chosen format of work in the form of an island-type department seems to be the most successful. The point of sale will be viewed from all sides, while the store will not need to go to see the item you like. Due to the fact that the store will be located in a large shopping center with a large flow of visitors, there is no need for large spending on advertising. At the preparation stage, advertising design will be developed outlet with a colorful sign and a name that will attract customers, branded price tags have been developed. In the course of activities, if necessary, methods of distributing printed advertising will be applied. To increase revenue, the store management will use techniques to expand the thematic assortment during the holidays, provide seasonal discounts. The traditional decline in demand for jewelry occurs from May to the end of August. With the beginning of autumn, there is an increase in demand. Surges in sales occur in December on the eve of the New Year holidays, as well as in February-March (Valentine's Day, March 8).

5.Production plan

The jewelry store will be located in a large shopping and entertainment center in a residential area with a population of over 280,000 people. The selected mall is the largest in the region and covers an area of ​​more than 45 thousand square meters. meters, 35 thousand of which are suitable for rent. The potential audience is expanding due to the surrounding areas. Most of the city's population (about 800-820 thousand people) lives within half an hour's drive. The peculiarity of the selected mall is that it is not a weekend center: the flow of customers is high even on weekdays due to the proximity of sleeping quarters. The mall has 4 floors, parking for 600 cars, a cinema, several anchor tenants (a grocery supermarket, a furniture store, an electronics store). The mall has an advantageous location, located at the crossroads transport routes and on the way to the central and eastern part of the city. The flow of mall customers varies from 12-17 thousand people on weekdays and from 17-19 thousand on Friday, weekends and holidays. About 66% of shopping center visitors are women, while 77% are between 20 and 45 years old, which is target audience jewelry store.

The outlet will be located on the second floor of the mall on an area of ​​6 sq. meters. When choosing a location, the entrepreneur proceeds from the following factors: the proximity of anchor tenants, the proximity of stores of a similar assortment (clothing stores, jewelry stores, etc.), the cost of rent, the level of traffic (for the second floor it is 80% of the total). The cost of rent will be 12 thousand rubles. per sq. meter, which is a good indicator, because. in other shopping centers under consideration, the price level reaches 16-20 thousand rubles. per sq. m.

For the jewelry trade, a ready-made island module with an area of ​​6 sq. meters of glass 5 mm and laminated chipboard with a shockproof edge. The module kit will also include backlight, shockproof glass film and decorative elements. The cost of the module will be 115 thousand rubles. In addition, you will need to purchase stands for jewelry, cash register, a cashless payment terminal, which will require another 45 thousand rubles. In total, 160 thousand rubles will be needed to equip the point. About 30-40 thousand more will be spent on the visual design of the point.

The opening hours of the jewelry store will coincide with the opening hours of the mall. The point will be open daily from 10:00 to 22:00. For daily work the store at the initial stage will need to hire at least one sales assistant (later the staff can be expanded). The entrepreneur himself will also participate in sales. When applying for a job sales staff the key role will be played not by the level of education and experience, but by the personal qualities of a person: an active life position, competent speech, sociability, a desire to work with people, responsibility and accuracy. A sense of style, a good knowledge of products and brands will not be superfluous. staffing the seller is presented in Table. 2.

Table 2. Staffing and payroll

The main constant expenditure items in the store will be rent and payment of wages. The variable part will include spending on the purchase of jewelry. In addition, you should take into account the cost of electricity, the cost of printed advertising products and consumables (price tags, booklets, packaging, etc.).

In the process of activity, three development scenarios are possible: pessimistic, realistic and close to reality. In the worst case, the level of sales will be 3.5 thousand rubles. on weekdays (Monday-Thursday) and about 6 thousand rubles. Friday, weekends and holidays. With such indicators, the store will balance on the verge of profitability. Under the most optimistic scenario, revenue on weekdays will reach 7 thousand rubles, on other days - up to 12 thousand rubles. In this case, net profit can reach up to 100 thousand rubles. at a turnover of 280 thousand rubles. The development of events seems to be the most probable, in which on weekdays the income will be 4-6 thousand rubles, and on Friday, weekends and holidays - 7-10 thousand rubles. With this level of sales, the net profit of the outlet will be about 40-45 thousand rubles with a turnover of 200 thousand rubles. per month. It would be strategically correct to open a retail outlet in early autumn - during the period of rising sales, when it is possible to form a clientele for new year holidays. Calculations for all key financial indicators based on this scenario are given in Appendix 1.

6. Organizational plan

The jewelry store will be managed by an individual entrepreneur. His duties will include all organizational and legal issues, strategic planning, purchase of jewelry. Sales consultants will be subordinate to the entrepreneur. The sales assistant is engaged in advising buyers and selling jewelry, participates in the acceptance of goods, inventory, promotions. As a motivation for sales staff, a system of incentives is used (a bonus based on the results of work, bonuses), as well as discounts on products sold.

7. Financial plan

Starting investments in opening a point will amount to 560 thousand rubles. source Money become personal savings. In Table. 3 presents the main investment costs. Indicators of planned revenue, net profit, costs are given in Appendix 1. The seasonality factor was taken into account in the calculations (sales growth on holidays, decrease from May to early autumn).

Table 3. Investment costs

8. Evaluation of the effectiveness of the project

The project to open a jewelry store is commercially viable, as they say key indicators efficiency, calculated over a three-year period (see Table. 4).

Table 4. Project performance indicators

9.Risks and warranties

The project to open a jewelry store is distinguished by a low level of risks. The business requires a small initial investment. The location of a retail outlet in a large shopping and entertainment center provides a guaranteed daily flow of customers, however, there is a risk of becoming unprofitable due to high rental rates. In addition, one should take into account the fact that jewelry does not belong to essential goods, which means that certain risks arise when the purchasing power of the population decreases. The main risks of a jewelry store are in Table. five.

Table 5. Assessment of project risks and measures to prevent their occurrence or their consequences

10.Applications

ATTACHMENT 1

Production plan and main financial indicators project in a three-year perspective

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Attention! The free business plan provided for download below is an example. Business plan, the best way corresponding to the conditions of your business, you need to create with the help of specialists.

Arina Cherednichenko, the owner of a network of jewelry stores in Yekaterinburg, tells. How a business woman came to the world of precious metals and the brilliance of diamonds, Arina herself will tell.

An example of a business plan for a jewelry company

A favorite business that brings a very tangible income that can make life rich and exciting is the dream of not only a novice businessman, but also the shark of the world of millions.

We invite you to get acquainted with the wonderful business of a charming lady who gladly decorates the world, causing happy smiles on the faces of her clients.

Startup as a dream come true

In order to successfully self-actualize, you must first determine the direction. You should not count on professional managers and economists will make you richer by several million in a completely unfamiliar area.

Any true lady admires the warm oily sheen of noble gold and the bewitching flashing of stones. That is why I turned my eyes to the jewelry industry.

No, no, not the manufacture of chic products. For me, as a representative of the beautiful part of humanity, production is too complicated a topic. But the realization of beautiful masterpieces is closer to my feminine essence.

My family members agreed to finance the project. Therefore, I could not lose face and show that I am only a formal bored business owner.

I wanted to prove that I can and can not only decorate the world with my own person, but also receive a tangible income from this, which will have weight in the family budget.

Jewelry business - the world of beauty in financial terms

The first step in the implementation of the undertaking helped me to make a very successful Internet project, on which I was able to buy a cheap business plan for a jewelry store.

Naturally, I understood that it was not realistic to come to my family investors with such an offer. For even teenagers know that diamonds are subject to cutting, that is, any business plan needs to be finalized to suit individual requests and requirements.

Having got acquainted with the preliminary business plan, I realized that I needed not only a precious product for sale, but also the means of production:

• Office equipment, including a special printer that interacts with 1C, which prints trade tags;
• Relevant software: 1C, Bank-client, etc.;
• Jewelry scales;
• Demo equipment: busts, racks;
• Cash register and scanner for bank cards.

The second step is to collect and filter as much information as possible regarding the cost of the required initial list.

Adjustment is the polishing of the future business.

The third and final step was to fine-tune the numbers that I could present to my investors.

A similar service for an additional fee can be ordered on the same resource where you purchased the original business plan.

My dream was just three steps away from me:

• Buy a ready-made business plan;
• Make your own homework"and work out the nuances;
• Polish the business plan.

Is it difficult to do these three steps? Judge for yourself - for several years now I have been giving diamond brilliance to admirers of beauty. Moreover, the family invested in me only at the initial stage.

For the further successful development of my business and the creation of a network, I used such a tool as lending. A competent approach and careful calculation of the nuances is a guarantee of 100% success!

Some useful information and a brief presentation of the jewelry store business plan:

Jewelry store business plan

Despite the fact that jewelry products are not essential, they never cease to be in demand. Any person strives for beauty and tries to look attractive.

However, in order to maintain similar business special knowledge is needed to successfully exist and develop in this market segment.

Having decided to open his own jewelry store, an entrepreneur must be aware that elite goods will be displayed on his windows. Accordingly, the level of approach to business organization should also be high. The average investment when opening a jewelry store is 1,175,000 rubles.

To study the numerous experience of other entrepreneurs who have created their own successful business with a franchise in the section of our website:

The most successful and informative case according to the editors of the Russtarup portal:

An interesting experience of creating a business under the franchising program is presented

The main costs of opening a jewelry store are:

• search and rent of premises;
• company registration;
• purchase and installation of equipment;
• purchase of jewelry;
• recruitment;
• conducting a marketing campaign.

The success of any business, as well as a jewelry store, largely depends on its location. Therefore, before starting your own business, it is important to understand that the most advantageous location for a jewelry store is the central part of the city, status areas, streets with expensive shops, but by no means the outskirts of the city.

It is also desirable that there are shopping centers, banks, large offices, expensive clubs, restaurants, whose visitors are wealthy people and, accordingly, the necessary audience.

Showcase and interior

Window dressing is a special part of a store. There is absolutely no need to put expensive jewelry in street windows - this is impractical, at least from a security point of view.

If the store owner nevertheless decided to decorate the showcase with jewelry, he must take care of proper lighting, because poor lighting is harmful to jewelry.

The interior of a jewelry store should be kept in a strict style. It does not have to be pure classics, you can add a little avant-garde.

The main thing is to adhere to severity and profitably beat the light. Bright wallpapers, painted walls are unacceptable. A jewelry store should be spacious, tall, bright and clean.

Table number 1. Potential for jewelry consumption in Russia

Equipment

The main goods sold by the jewelry store are jewelry made of precious metals. Of course, for the presentation of such elite products, high-quality equipment is needed - showcases. Counters should provide quick access to the product and not interfere with the visitor. In addition, showcases must be made of safety glass, have alarms and secure locks to ensure the safety of jewelry.

Lighting is another important piece of jewelry store equipment. The main rule when installing it is a balance between brightness and light intensity.

Specialists jewelry business They say that cold light with a color temperature of 5-6 thousand K is optimal for highlighting jewelry. That is why local illumination with a system of pendant-type halogen light sources is considered the preferred option.