The sale of manufactured products is the most important indicator of production activity. After all, it is the sale that completes the turnover of funds spent on the manufacture of products. As a result of the implementation, the manufacturer receives working capital required to resume a new cycle of the production process. The sale of products at a manufacturing enterprise can be carried out by shipping manufactured products in accordance with concluded agreements or by selling through their own sales department.

Article 223 Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation) the right of ownership of the products purchased in accordance with the contract arises from the buyer from the moment of its transfer:

“The right of ownership of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or the contract.”

In accordance with Article 224 of the Civil Code of the Russian Federation, the transfer of products is recognized as handing it over to the buyer, handing over to the carrier or to a communications organization for sending to the buyer.

The sold products are considered handed over to the buyer from the moment of its actual receipt in the possession of the buyer or the person indicated by him.

Note!

The transfer of products is equivalent to the transfer of shipping documents to it.

In order to be reflected in accounting (both in accounting and in tax) operations for the sale of products, it is necessary to have documentary confirmation transfer of ownership of this product to the buyer. This confirmation is various primary documents: waybills, consignment notes, acceptance certificates, and so on.

To account for the sale of products in the accounting of the organization, account 90 "Sales" subaccount "Revenue" is used.

By general rule operations for the sale of products in the accounting of the manufacturer are reflected at the time of its shipment (the only exception is the sale of products under contracts with a special transfer of ownership).

To do this, the following entry is used in accounting:

At the same time, the cost of shipped products is written off. If a manufacturing organization keeps records of finished products at actual cost, then the write-off is reflected in accounting:

If a production organization keeps records of finished products at the standard (planned) cost, then the write-off is made by the following entries:

In accordance with the norms of Chapter 21 “Value Added Tax”, transactions for the sale of goods (works, services) in the territory of the Russian Federation are objects of taxation, therefore, if an organization is a payer of this tax, then it is obliged to calculate VAT on the amount of sales (Article 146 of the Tax code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).

Note!

Article 167 of the Tax Code of the Russian Federation, which determines in the VAT legislation the moment of determining the tax base, has been significantly amended since January 1, 2006 by Federal Law No. 119-FZ. The specified law from January 1, 2006 canceled the method previously used for VAT taxation as it becomes available Money(upon payment), therefore, from the indicated moment in Russia, all VAT taxpayers will use only the “as shipped” method as the moment of determining the tax base.

To do this, the following entry is used in accounting:

In the cost of shipped and products sold and are included. In accordance with the Instructions for the Application of the Chart of Accounts, organizations engaged in industrial or other production activities on account 44 "Sales costs" reflect the following types expenses:

“... for packaging and packaging of products in warehouses for finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for the storage of products in the places of its sale and the remuneration of sellers in organizations engaged in agricultural production; for advertising; on the ; other similar expenses.

They are written off by writing:

Then, by comparing the debit and credit turnover on account 90 “Sales”, the financial result is determined.

Example 1

During the reporting period, the textile mill LLC "Russian Textile" sold manufactured fabrics in the amount of 1,180,000, including VAT -180,000 rubles. The cost of fabrics sold was 800,000 rubles. The amount of expenses for the sale is 40,000 rubles.

Russian Textile LLC applies the accrual method for profit tax purposes, the VAT tax base is determined on the basis of shipment.

In the accounting of Russian Textile LLC, data business transactions reflected as follows:

End of example.

An industrial enterprise can sell its products not only to "subcontractors" or "wholesalers", but also to retail its own products in specially opened trade divisions. For production organizations light industry this form of sale has already become familiar, because the main types of manufactured products in the light industry are precisely consumer goods.

It should be noted that this form of trade has a lot of advantages, in particular, the sales market is increasing, it is possible to receive operational information about consumer demand for manufactured products, the process of obtaining revenue is accelerating, and so on. But along with the "pluses" of such an implementation, there are "minuses". The opening of a special division means that industrial enterprise in fact, it becomes diversified, that is, in addition to the main activity (manufacturing), it also directly carries out trading activities.

Our audit practice shows that often such organizations incorrectly reflect the sale of their own products through the organization's trading division, using the sales scheme using accounts 41 "Goods", 42 "Trade margin", 44 "Sales costs". In our opinion, the use of such a scheme is erroneous, it is acceptable only if the trade division of the industrial manufacturing enterprise, in addition to its own products, it sells purchased goods.

This point of view is based on the Instructions for the Application of the Chart of Accounts. In relation to account 41 "Goods", this document contains the following:

The transfer of finished products to the trading division for sale is formalized by the requirement-invoice (form No. M-11), approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a "On approval unified forms primary accounting documentation for the accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction, and their sale and transfer to buyers - invoice form No. M-15.

When the finished product is transferred to the store, the following entry is made in the accounting of the production organization:

End of example.

When selling finished products through structural subdivision(score, trading house, pavilion) organizations can use the following primary documents "Commodity Report" and "Statement of the movement of finished products and goods". Forms specified documents are contained in Appendix No. 5 to the Guidelines No. 119n on accounting inventories”.

The commodity report consists of two sections: "A" and "B". Section "A" reflects the movement of finished products and purchased goods, section "B" - the movement of cash. The specified report is compiled either by the head of the trading division or by the materially responsible person in two copies. The period for which a commodity report is drawn up should not exceed 1 calendar month. As a rule, in trade divisions these documents are compiled every ten days.

In section “A”, the financially responsible person reflects the balances and movement of finished products and goods in quantitative terms, indicating the names, numbers and dates of receipt and expenditure documents, as well as “Expense” and “Balance at the end of the month” in sales prices (including VAT ).

Section "B" contains information about the sources of receipt and disposal of cash: proceeds from the sale of finished products and goods, the delivery of money to the cash desk of your organization, the collection service, shortages and surpluses of cash, and so on.

Then (at deadlines) the commodity report, together with incoming and outgoing commodity and monetary documents, is transferred to the accounting department of the organization for verification. Accepting the report, the accountant makes notes about it on both copies of the report. The first copy of the report with documents remains in the accounting department of the organization, the second copy is returned to the financially responsible person.

If errors are found during the review of the report, appropriate corrections are made. Corrections are agreed with the materially responsible person. If the materially responsible person agrees with the changes made to the report, then he must confirm the corrected amount of the balance of finished products, goods and cash at the end of the period with his signature.

After the report is accepted, the accounting department fills in the column “At actual cost” - for finished products and goods, after which the data of the commodity report are entered into accounting.

The commodity report is accompanied by a "Statement of the movement of finished products and goods", which reflects the receipt and consumption of finished products and goods, indicating their names, distinguishing features and item numbers (if any), units of measurement, quantities, prices and amounts for sales prices (including VAT). If the receipt or consumption of finished products and goods is documented reflecting the above indicators, they can be reflected in the statement indicating only the total (total) amounts.

The statement shows the total amounts separately for income and expenditure. Data on the actual cost and (or) purchase prices are filled in by the trade department or the accounting service.

Thus, based on the data of the commodity report, the accounting department monthly generates data on the actual cost, received and sold products, as well as the cost of the balance of finished products at the end of the month.

Learn more about questions related toaccounting and tax accounting in light industry enterprises, you can find in the book of CJSC "BKR-Intercom-Audit" "Production and trade in light industry».

Questions about the need to use UTII by an organization located on the OSN when selling products of its own production, as well as the procedure for documenting such transactions, are considered by service experts Legal consulting GARANT Ekaterina Lazukova and Svetlana Myagkova.

LLC applies the general taxation regime, it is planned to sell goods of its own production to an individual by bank transfer. Will this transaction be considered retail and, accordingly, will it entail the payment of UTII? If not, what documents are used to formalize the transaction, is it necessary to draw up a supply agreement, invoice for payment, invoice, consignment note?

First of all, it should be immediately pointed out that in the situation under consideration, the organization is not only not obliged to switch to UTII, but also does not have the right to do so, since activities for the sale of goods of its own production are not subject to transfer to UTII. In turn, the procedure for documenting will depend on the type of contract concluded with an individual.

Let's explain in more detail.

Application of the taxation system in the form of UTII

According to paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation, payers of UTII are organizations and individual entrepreneurs engaged in the territory of a constituent entity of the Russian Federation, in which a single tax has been introduced, entrepreneurial activities subject to UTII.

In accordance with paragraph 1 of Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII is established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of federal cities of Moscow and St. Petersburg and is applied along with general regime taxation and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

Taxation system in the form of UTII for certain types activities can be applied to types entrepreneurial activity provided for in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. In particular, the taxation system in the form of UTII can be applied to retail goods.

The concept of retail trade is given in Art. 346.27 of the Tax Code of the Russian Federation, in accordance with this provision, retail trade is understood as entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of contracts retail purchase and sale. At the same time, this type of entrepreneurial activity does not include, in particular, the sale of products of own production (manufacturing).

Thus, the activity for the sale of products of own production, in the context of the application of UTII, is not retail. It does not matter to whom and for what purposes the goods are sold. Accordingly, in relation to such activities, the organization cannot apply UTII.

In addition, from January 1, 2013, a new version of paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation (Federal Law of June 25, 2012 N 94-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain legislative acts Russian Federation").

From January 1, 2013, paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation provides that organizations and individual entrepreneurs switch to paying a single tax voluntarily.

So since 2013 mandatory order transition to the taxation system in the form of UTII cancelled. Taxpayers have the right to independently choose the taxation regime for their business activities: the general taxation system, the simplified tax system or UTII (letters of the Ministry of Finance of Russia dated November 6, 2012 N 03-11-06 / 3/75, dated August 13, 2012 N 03-11-06 / 3/59 , dated 06/01/2012 N 03-11-11/173).

That is, even if the activities carried out by the organization on the basis of the norms of Ch. 26.3 of the Tax Code of the Russian Federation, falls under the types of activities, the implementation of which may be subject to UTII, the organization in relation to such activities has the right to either apply UTII or keep records within the framework of the OSN (STS, if there are appropriate rights to apply this taxation system).

In the situation under consideration, the organization applies DOS, therefore, in the case of carrying out activities that fall under UTII, the organization has the right to independently decide whether to apply UTII or DOS.

Please note that from the cumulative application of the norms of Art. 346.27 of the Tax Code of the Russian Federation (definition of retail trade) and art. 492 of the Civil Code of the Russian Federation, it follows that for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation, retail trade includes entrepreneurial activities related to the sale of goods both for cash and for cashless payments under retail sales contracts, regardless of which category of buyers (individuals or legal entities ) these goods are sold (letters of the Ministry of Finance of Russia of 04/05/2013 N 03-11-06/3/11238, 04/04/2013 N 03-11-11/137, 03/18/2013 N 03-11-11/107). That is, within the framework of activities falling under UTII, an organization can sell goods to both individuals and legal entities and receive payment for them in any form. Only the ultimate goal of using the sold goods matters: for personal needs or for entrepreneurial activities (letters of the Ministry of Finance of Russia of 08.08.2012 N 03-11-11 / 229, of 05.21. 2012 N 03-11-11/144).

Documenting

The procedure for documenting the transaction in question will depend on the contract under which the goods are sold to an individual: under a retail sale and purchase agreement or under a supply agreement.

In accordance with Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, the supplier-seller undertakes to transfer the goods produced or purchased by him to the buyer within the stipulated period or within the specified period for use in business activities or for other purposes not related to personal, family, household and other similar use.

According to Art. 492 of the Civil Code of the Russian Federation, under a retail sale and purchase agreement, a seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.

Thus, the main difference between the sale of goods under a retail sale agreement and a supply agreement is the ultimate goal of using the goods purchased by the buyer: for personal use or for use in entrepreneurial activities. Note that the current legislation does not oblige the seller to control the intended use of goods purchased from him.

The decision on which contract will be concluded in this case, the organization needs to make its own.

In this case, it is necessary to take into account the provisions of Art. 493 of the Civil Code of the Russian Federation, according to which, unless otherwise provided by law or an agreement, a retail sale and purchase agreement is considered concluded from the moment the seller issues the buyer a cash or sales receipt or other similar document confirming payment for the goods.

Thus, when carrying out activities under a retail sale and purchase agreement, the issuance to the buyer of any documents other than a CCP check (another similar document) is not provided. However, a ban on the issuance of other documents to the buyer (invoice for payment, consignment note, etc.) has not been established.

To control the timely and complete reflection of data on the movement of goods in retail trade, any independently developed form of a consignment note (or other similar document) can be used, provided that such a form meets the requirements for primary documents (part 2 of article 9 federal law dated 06.12.2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ)).

As for the treaty wholesale supply, then the sale of goods under such an agreement is drawn up by a consignment note drawn up in the form of TORG-12, or in another independently developed form indicating the required details (part 2 of article 9 of Law N 402-FZ). When concluding a wholesale supply agreement, the second copy of the invoice (another document confirming the shipment) is transferred to the buyer.

Regarding the preparation of the invoice, we note the following. In accordance with paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept the amounts of value added tax (VAT) presented by the seller of goods (works, services), property rights, for deduction.

An individual, in accordance with paragraph 1 of Art. 143 of the Tax Code of the Russian Federation, is not a VAT payer, that is, he does not need an invoice issued by the seller.

At the same time, according to the norm of the Tax Code of the Russian Federation (Clause 3, Article 169 of the Tax Code of the Russian Federation), taxpayers are required to draw up invoices, as well as keep registers of received and issued invoices, purchase books and sales books when performing operations for the sale of goods (works , services) recognized as an object of VAT.

According to the provisions of paragraph 3 of Art. 168 of the Tax Code of the Russian Federation when selling goods (works, services), as well as upon receipt of payment amounts, partial payment on account of upcoming deliveries of goods ( performance of work, provision of services) relevant invoices are issued no later than five calendar days counting from the date of shipment of goods (performance of work, provision of services) or from the day of receipt of payment amounts, partial payment on account of future deliveries of goods (performance of work, provision of services), transfer of property rights.

At the same time, in accordance with paragraph 7 of Art. 168 of the Tax Code of the Russian Federation are not required to issue invoices when selling goods for cash to organizations and individual entrepreneurs of retail trade and Catering, as well as performing work and providing paid services directly to the population. In this case, the requirements for drawing up settlement documents and issuing invoices are considered fulfilled if the seller has issued to the buyer cash receipt or other document of the established form.

From the foregoing, it follows that in the retail trade, invoices may not be issued only in cash.

Thus, in the case under consideration, the organization, when receiving payment from an individual in a non-cash manner, must issue an invoice and register it in the sales book. At the same time, the organization has the right not to include an invoice in the package of documents submitted to an individual when selling goods. At the same time, the legislation does not contain a ban on issuing an invoice to an individual when he purchases goods by bank transfer.

The texts of the documents mentioned in the experts' response can be found in the reference legal system

Knitted garments are still relevant. After all, it is impossible to imagine winter without warm hats and soft sweaters. That is why many novice businessmen are interested in questions about how profitable production is. knitted products. In fact, such an enterprise can really bring a good income, but only with the right approach.

How profitable can the production of knitwear be?

Probably everyone has at least one in their wardrobe. knitted item, not to mention the various decorative elements and interior items. That is why the production of knitted products can be a really profitable business.

But if you are going to open a small shop, shop or atelier, you should deal with some of the nuances that will affect further work.

Of course, first you should decide whether you will sell hand-knitted items or purchase special equipment. Both of these options have some advantages and disadvantages.

If you are a craftsman of all trades and can knit anything, then you probably thought about selling your creations. There are advantages here - you will not need bulky and expensive equipment, as well as a large room, since you can knit even at home. On the other hand, the process will be slow, which will affect the income.

Special knitting machines and other equipment, of course, will cost a round sum. But with their help, you can make things much faster. Many people started with hand knitting, but as the demand for their products increased, they switched to machine-made things. In any case, the right knitting business plan depends on how exactly you are going to create the product.

Required package of official documents

Fortunately, opening your own store does not require too many official papers and permits. First of all, it is worth registering with the tax office - best of all as an individual entrepreneur, as this guarantees easier bookkeeping.

If in the foreseeable future you are going to cooperate with large companies, expand your business by opening new points, or attract partners, then it is better to create a society with limited liability This scheme also has a number of advantages.

Depending on what equipment and supplies will be used and where your shop is located, you may need a fire and safety permit. For the production of children's clothing, some additional certificates are needed.

What is profitable to knit for sale?

Naturally, the range of products will largely determine the success of your business. Therefore, to begin with, it is worth deciding which products you decide to manufacture.

After all, the production of knitted products can become profitable only with the right approach.

You can produce knitted outerwear, such as jackets, coats, etc. Sweaters, pullovers, knitted dresses are very popular among fashionistas.

And, of course, do not forget about necessary items wardrobe in the winter - there is hardly at least one person who in cold weather can do without a hat, scarf, mittens, warm socks, etc.

When compiling an assortment, pay attention to the fact that each product requires a certain decor, since not only the quality of the product is important for buyers, but also appearance. Indeed, for example, scarves today are not only a piece of clothing, but also a fashion accessory, so follow the new fashion trends, but do not forget about the good old classics.

It is believed that the sale of knitwear is a seasonal business, because in summer time people do not need warm clothes. In order to protect the plant from downtime, think about making clothes from fine yarns and threads. For example, knitted light T-shirts and elegant openwork dresses will surely be no less successful than hats and sweaters.

In addition, you can create unique accessories such as knitted bags, headbands, mobile phones etc. And interior items are also popular, such as curtains, bedspreads, tablecloths, decorative pillowcases, etc.

Renting premises and creating an atelier

In this case, the choice of premises depends on how large your production will be, and how much equipment you intend to purchase. You can rent a room in the city center or in a large residential area - in any case, your good reputation and skillfully carried out advertising campaign will create a steady stream of customers for you.

You can open a separate store selling goods or trade them right here in own atelier. In this case, it is advisable to allocate a separate room for the store and fitting - here create a cozy and friendly atmosphere for future customers.

For example, decorate the walls of the room with photos of models in knitwear, arrange a few mannequins with finished products, create a small dressing room with a mirror. If you are going to make goods to order, then, of course, this is where you will discuss with customers the features of their models, take measurements, and try on.

What equipment will be needed?

If you are going to knit things by hand, then you do not need special equipment - knitting needles and an overlock will be enough. If you are about to open big production, you will need knitting machines - when buying, remember that each such machine is designed to work with one or another type of yarn.

Some experts also recommend purchasing a buttonhole and lockstitch machine, a chain stitch machine - this will greatly facilitate the work. In addition, you will need comfortable work surfaces, so buy tables for steaming, cutting, etc. Do not forget about racks, bedside tables, cabinets and other pieces of furniture that are designed to store consumables and finished products.

If we work according to the standard store scheme, the question is how to credit the products purchased from private traders, if we work according to the agency scheme, as if we are just an intermediary for the delivery of products from the manufacturer to the client, the question is how not to attract the attention of the inspection authorities, since it already looks like on intentional withdrawal from the law on the protection of consumer rights in distance selling.
Vadim

Hello Vadim.

It seems to me that if you have the same suppliers of products, then it is really easiest for you to conclude an agency agreement with them to find buyers and take a commission from% of sales. Plus, conclude a separate contract for the delivery / transportation of goods.

Then it would be best for you to open an individual entrepreneur with two taxation systems. Cargo transportation will be on PSN, and agency services on the simplified tax system 6%.

But, in order to avoid problems with regulatory authorities, I still recommend checking that farmers have all the necessary documents. The sale of food products is controlled more strictly than manufactured goods, and if someone, God forbid, gets poisoned, there will be a serious investigation.

Here are the documents for the sale of dairy products and vegetables

In addition, if you are delivering groceries, your transport must comply with the Sanitary Regulations for Businesses. food trade"- SanPiN 2.3.5.021-94. Section "Sanitary requirements for the transportation of food products".

A sanitary passport of the appropriate type must be issued for a vehicle intended for the transport of food cargo.
The driver (forwarder) must have medical book, in which marks must be entered on the passage of the relevant medical commission.
The car body must be clean, which must be confirmed
relevant documents based on the audit. So
special attention is paid to the procedure for washing the car body before
transportation of food products, as well as after it (requirements for
water temperature and detergents, washing time, control after
disinfection, etc.).
Only specialized accredited organizations have the right to wash the body of a car intended for the transport of food products.
who, upon request, are obliged to provide the necessary
documents on the appropriate cleaning and disinfection procedures carried out.
Climatic conditions in the car body must satisfy
transportation requirements for each type of product. Thus,
perishable goods must be transported in a closed body on vehicles equipped with special refrigeration units,
capable of maintaining a certain climate regime. To them
include refrigerators and isothermal trailers and semi-trailers.
Before submitting the vehicle for loading, the internal
temperature regime must comply with the category transportation standards
transported cargo, as well as sanitary and hygienic standards
body cleanliness. At the end of loading, the vehicle must
be sealed if the goods carried do not contain their own
sealed containers or packaging.
For transporting perishable goods over long distances
they may be pre-chilled or frozen if they
of course, they allow such a procedure (for example, meat, seafood, etc.).
Transportation of frozen products is carried out only in refrigerators,
capable of maintaining temperatures down to minus 20 degrees.

Every person in his life at least once thought about creating his own production.

Is production profitable?

AT modern world entrepreneurs try to follow the path of least resistance and prefer to invest their money in the development of various cafes, shops, etc.? High rents, lack of understanding with landlords, competition, lack of coordination in the work of the team, insufficient attendance often lead to the unprofitability of these establishments and their closure.

The best solution in the desire to have a steady income is to create your own production. This is a rather complicated process that requires a lot of effort, time and money. But with its competent organization, a positive result will not be long in coming.

Cash investments

Many people think that production requires a very large investment. sums of money, because this is one of the areas with a high threshold of entry. But now in the modern world there are many opportunities to attract cash flows into your own business.

First, there is such a thing as credit. It is easy to issue and receive it in the banks of the Russian Federation upon providing the required package of documents. If your production will have a connection with agriculture or other activities related to import substitution, then there is a chance to get a loan on very favorable terms. To apply, it is necessary to prepare a number of documents: a detailed business plan, a feasibility study of the project, a reference tax office confirming entrepreneurial activity.

You also have the opportunity to attract investments from crowdfunding sites. This will require reviewing your project and convincing people of its worthy future. There are enough sites like this on the internet. a large number of.

It is also possible to start a business with minimal production that does not require large expenses. Do you have a garage, basement or unnecessary warehouse? So why not start using it in such a way that this area would bring some income?

China is one of the richest countries in terms of manufacturing. For some reason, all people think that in this country all factories are giants. Just not, most Chinese manufacturers are small enterprises that bring a good income. Most of the goods of own production from the Middle Kingdom are supplied to Europe, America and to us, to Russia.

What will you have to face?

It must be said that production is a type of entrepreneurial activity in which frequent inspections, high tax collections and pressure from the authorities cannot be avoided. It is worth noting that your production must be kept clean and tidy, because no one has canceled sanitary standards. A novice businessman should focus on the geolocation of the future enterprise. Indeed, in megacities it is very difficult to find a free niche and quickly start making high profits. In this regard, in small towns there are much more chances.

But on the other hand, there are a huge number of consumers in megacities, which plays into the hands of the manufacturer. You also need to understand that at first your production can bring tiny money, and sometimes it doesn’t pay off at all. Here the endurance of the entrepreneur, his ability to bring the matter to the end is very important.

Niche selection

What to produce? To answer this question, you need to understand in which area you would like to create your own production. Outside the 21st century - time high technology. You always have access to the World Wide Web at your fingertips, it is there that you can find a lot of original ideas. You just need to strain a little and understand what products are not produced in the Russian Federation and why.

Even if the product you are interested in is still produced in Russia, then you should not bypass it. After all, it often happens that the main components are produced abroad. And this is an occasion to establish the production of these particular parts. The main thing is to correctly approach this issue and study it thoroughly. Indeed, to create our own production in our country, there are all the necessary components: a developed domestic and foreign market, cheap work force. Only Chinese manufacturers You have to spend a lot of money on logistics. So why do they succeed, but we should not?

Registration

After you have decided what you will produce, you need to register the company. Organization of own production is possible within the framework of a legal entity, or a person can issue a " individual entrepreneur"The second option is perfect for small production, the first is relevant for medium and large enterprise. The difference between IP and legal entity primarily determined by taxation and the cost of opening.

In order to explore which of these options is right for you, you need to make calculations that are based on several important factors:

• company registration;
• buying or renting a place;
• purchase or rental of an instrument;
• recruitment of workers and payment of salaries at the first stage, when there is no constant revenue;
• advertising.

Sales of products

The sale of products of own production is one of the final stages that brings the entrepreneur closer to making a profit. It is important to be able to correctly calculate the selling price of a unit of goods, including direct manufacturing costs, overheads and a commodity margin, which includes a certain percentage of net profit.

To sell products of your own production, you need to open own shops, or sell these goods through large outlets. Of course, the first option will bring you much more revenue, but in order to open your own stores, you will need to study this issue well and invest a lot of money. At first, it is better to consider the second option, because you cannot yet guess whether your products will be sold at all. In this option, your main customers will be large wholesalers. This means that you will mostly only sell in large quantities, but it all depends on the area you have chosen and your desires. Over time, if you realize that things are going uphill, then, of course, you can think about opening your own outlets.

The end products of your own factory must have the necessary certificates, the products must comply with the current GOSTs. It is also worth taking care of the timely registration of a license for the sale of goods.

Financial niceties

In the process of organizing your own production, you must be familiar with such concepts as "finished products" and "semi-finished products".