Opening of a workshop for the production of corrugated board. What is the OKVED for business

23.09.2019

To organize the production of profiled sheets, you need:

1) premises, production equipment, personnel;
2) stock of metal (for the current month) + metal in transit (paid for the next month);
3) sales of products, advertising.

Brief production requirements

room

The room should be spacious (for the installation of lines, organizing a warehouse for rolls and finished products), with a flat floor and a beam crane with a lifting capacity of 5 tons or more.

To ensure the range of products, it is advisable to install several lines in the workshop at once (for example, the most popular profiles of corrugated board C8, C21, MP20, Monterey, Cascade metal tiles).

The workshop requires the following personnel:

1 person per line
storekeeper,
one or more auxiliary workers, depending on the volume of production (loading and unloading).

Warehouse stock of metal

Metal is ordered from large dealers or directly from metallurgical plants (large deliveries). For the production of profiled sheets, metal in rolls must be available in at least four popular colors (chocolate, green, blue, cherry).

The workshop should have enough metal for at least a month of work. Metal for the next month must be ordered and paid to the supplier in the current month.

Calculation of the profitability of the production of corrugated board

Profiled sheets are sold by linear meters, so we will calculate the cost per linear meter. Metal is sold in rolls weighing usually about 5 tons. The number of linear meters per ton depends on the thickness of the metal and is indicated in the table.

Realization price of profiled sheet C8 (NLMK steel) in Lipetsk in December 2014

Output

In Lipetsk, the markup on the cost of metal (the cost of profiled sheet rolling) is 11%. In other regions, the margin ranges from 10% to 25% and depends on the state of the local market.

According to statistics, for an 11-hour shift, one line on average profiles from 13 to 16 tons of rolled products, on long sheets - up to 24 tons. It all depends on the ordered sizes and the number of colors.

Calculation of the profitability of the production of metal tiles

Similarly, the cost of production of metal tiles is calculated. It, unlike corrugated board, is sold by square meters, which are considered by the total width.

Overall width - 1 170 ±8 mm
Step height - 21 mm
Step between steps - 350 mm

December 2014 prices for NLMK painted steel (after price increase)

For the production of 1 p.m. m/tile required 1 063 mm smooth sheet, because in one running meter 3 steps 21 mm.

Thus, for a metal tile with a thickness of 0.5 mm:

cost price 1 p.m.- 238 * 1.063 = 253 rubles,
cost price 1 m 2 - 253/1,17 = 216 rub.(total width - 1 170 mm).

Output

The selling price in Lipetsk in December is 240 rubles / m 2 (thickness 0.5 mm), which means that the mark-up per 1 m 2 will be 240-16 = 24 rubles, or the same 11% mark-up on the cost of the metal.

According to statistics, one line produces from 3 to 5 tons of metal tiles per shift. Productivity depends on the specified lengths and the number of colors.

Ways to deceive the consumer

There are several ways to deceive end consumers by unscrupulous suppliers.

According to the documents, 0.5 mm metal is shipped, in fact - thinner.
According to the documents, NLMK metal is shipped (a certificate is usually attached), in fact - metal from another manufacturer (for example, cheaper Chinese metal).
Sales of products in rubles per square meter. At the same time, inflated figures are involved in the calculation of the price. For example, instead of a total width of 1,190 ± 8 mm, indicate 1,200 mm. With such figures, the price per m 2 is less than that of competitors.

These methods allow unscrupulous manufacturers to cut prices and make high profits to the detriment of the buyer.

The profiled sheet in the construction market is not a new material. Domestic entrepreneurs have successfully mastered this business. Production of profiled sheets different size and forms exist in many regions of the country. If it is not yet in your area, then you can safely open a production workshop.

Step by step opening plan
What equipment to choose to start the production of profiled sheets
What OKVED for business
What documents are needed to open
Which taxation system to choose
Do I need permission to open
Production technology
How much can you earn on a profile?

Among the consumers of this building material will be organizations that produce temporary outbuildings (change houses, garages). Profiled sheets are used to cover roofs, erect fences and fences. Most often, they are separated by construction sites or other objects for a short period of time. Due to its low cost, ease and ease of installation of the material, it is becoming more and more in demand among builders.

Profiled sheets are divided into several classes:

Often the surface is coated with polymers different colors. This gives the product an aesthetic appearance. The production technology is based on the use of rolling equipment. After the development of the product, approval of its type, color, thickness and shape of the profile, it is possible to purchase raw materials for production. As it is usually chosen durable sheet steel.

Step by step opening plan

Evaluation of the output market.

The presence of factories producing metal profiles. If there is no such production in the district up to 200 km, and the product is imported to the region, you can successfully occupy a market niche by reducing the price due to transportation;

Metal-rolling production in the region. What will provide raw materials at the manufacturer's price, with minimal delivery costs, the cost of profiled sheet, respectively, is significantly reduced;

Studying the cost, variety of products and sales volumes of existing manufacturers.

Premises and equipment for the production of profiled sheets.
Raw material base.
Staff.
Sales market. The climate of the region, the volume of industrial, suburban, household construction and more.

What equipment to choose to start the production of profiled sheets

The simplest equipment for production is mechanical bending machines. They make the product by cold stamping. Sheets are pre-cut required dimensions. If a PVC coating is provided, it must already be applied. Mechanical equipment involves the use of human hand power, so it is usually not used in mass production. Nevertheless, it can be noted that machine tools allow to make professional sheets of steel, 1 mm thick. The length of the product can reach up to 2 meters. The mechanics allows you to bend the wave up to 150 degrees. Despite the simplicity of the whole process, usually polymer-coated material for handmade do not use. As a result of mechanical impact, it may be damaged.

In mass production, equipment operating on pneumatics, hydraulics, and other technologies for the production of profiled sheets is used. It allows you to work not only with steel, but also with copper or aluminum. The bending angle on such machines reaches 360 degrees, and the manufacturing accuracy is much greater.

The principle of operation of pneumatic equipment is based on the fact that a punch acts on the workpiece and presses it into a special matrix. The thickness of the material in this case can be 1.5 mm, and the length of the finished product is 2.5 meters.

Hydraulic equipment works on the same principle as pneumatic equipment. Its accuracy and performance are much higher. This type of machine tool is complemented by CNC. Software control significantly increases the yield of finished products and reduces the number of defects. The operator can pre-set the shape of the die and punch. The speed of work is also selected.

Large industries use rolling mills. The cold rolling method is also used here. The equipment consists of the following nodes:

All technology looks like this. A roll of steel is installed in the decoiler. From there, the material is fed to the rolling mill.

In addition, it is necessary to purchase a number of additional equipment and auxiliary mechanisms. Working with metal involves lifting heavy rolls to a height. For this, loaders, winches and other lifting equipment are used. In addition to the premises of the workshop itself, it is necessary to determine the areas for warehouses: finished products and raw materials. Products, like blanks, are quite bulky and require certain areas for storage. In the production room, it is necessary to maintain a temperature above +4 degrees. This is necessary for the high-quality formation of profiled sheets with a polymer coating.

What OKVED for business

According to the species classifier, this business of business complies with: paragraph 27.33. − production of bent steel profiles. Then, for the sale of products, that is, wholesale sales of other building materials - 51.53.24, namely, 52.46.73 - Retail metal and non-metal structures, etc.

What documents are needed to open

When registering a company (LLC), you need: an application for state registration, the Charter in two copies, and, if there is one founder, then the Decision on Establishment. Minutes of the founders' meetings and the agreement on the founding of the company, if the company is founded by several participants. Scanned copies of such documents are also presented when opening a bank account. Then a receipt for payment of state duty. And some other documents at the request of the registration authority.

Which taxation system to choose

When registering an LLC, it is applicable common system taxation.

Do I need permission to open

Mandatory licensing and special certification is not subject to the release of corrugated board, but it is recommended to regulate the production process in accordance with GOST 24045-94.

Production technology

Galvanized steel in a roll-blank is mounted on an unwinder and fed at a certain speed in a continuous belt.
A program of profiled sheet parameters is set on the line (only the width does not change), the length - as a rule, is not higher than 12-13 m.
Several twin shafts provide the desired geometry and corrugation thickness.
A press with guillotine shears cuts the metal strip. The resulting profiled sheet goes to the receiving table.
Sheets are stacked in bundles on the receiving table.

How much can you earn on a profile?

Let's summarize the monthly income and expenses associated with production in the table:

Net profit minus expenses will amount to 309,917 rubles per month. If we take into account that investments in production and equipment amounted to about two million rubles, then a full payback can be expected in 8-9 months.

However, it is worth noting that starting to work in this business area, you need to take into account the level of competition in each particular region. This is due to the fact that the production of corrugated board is available not only to large factories, if any, but also to small firms with the necessary funds, and even individual entrepreneurs.

As for the material itself, corrugated board is actively used in construction or repair work, whether it is the construction of a roof, or wall cladding of garages, utility rooms, warehouses, most often non-residential premises. The material is not bad for the rapid erection of fences and all kinds of fences, sheds and other structures.

This line consists of three main components and includes:

Center for unwinding
Table including roller knife
rolling mill

Organization of mini production of corrugated board.

Decking, depending on the purpose of its use, is of different types.
The main ones are: roofing and wall, load-bearing corrugated board or in the form of a sandwich panel. The average width of corrugated board rolls varies between 980-1850 mm, the length may vary depending on the purpose of use.

If there are large factories in your area that produce this building material, be prepared for the fact that you will have to spend a certain and often considerable amount of money to attract your own buyers in a highly competitive environment.

In addition, in the presence of serious competition, at first you should not hope for a full-fledged profit, since often start-up entrepreneurs have to underestimate the price of their own products in order to win a certain niche in the market. building materials.

Things will be much easier if there is not a single plant producing corrugated board at a great distance from your production.
Another positive point is the developed metallurgical production, which will make it possible to purchase the right materials at an affordable price that does not include a surcharge for long distance transportation.

When compiling a business plan, also consider the quality and types of products manufactured by competing firms, promotions and special offers organized by them.

In addition, you should pay attention to the features of the region in which you are going to sell corrugated board. How much it will be in demand can be predicted, taking into account, for example, the number of private houses in cities and beyond, buildings under construction, etc.

Business practice.

Statistics show that one of the most popular sizes of corrugated board are 1.5 m, 1.8 or 2 meters. Popular colors remain galvanized, burgundy red, chocolate, and moss green. As for the thickness, most often it is about 0.5 mm.

As some private entrepreneurs note, in order for the business of manufacturing and selling corrugated board to bring tangible income, it is necessary to sell at least 100 square meters that in the presence of regular customers is not so much.

At the same time, it should be borne in mind that the sale of building material is largely a seasonal activity. Most often, orders for the purchase of corrugated board are received from April to November, since in cold weather construction and repair work are suspended.

It will be a good help if you can find a corrugated board production line at an affordable price and fairly cheap materials. This will save money and spend it, for example, on wages workers or electricity bills.

Experience in sales of corrugated board products.

A few more tips. IN winter time, as already mentioned, building material is sold, to put it mildly, it does not matter. To improve this a little, you can offer customers more favorable conditions. For example, good discounts on goods and various promotions and offers to purchase corrugated board in installments or, for example, take it on credit.

At the same time, it is desirable to limit the duration of discounts to a time frame, in particular, before the arrival of warming and the start of the main sales season. As some entrepreneurs note, the method is quite effective, and you can get a good profit even during a period of reduced sales.

Also, regardless of the season, do not forget about advertising your products. High-quality and well-constructed advertising will significantly increase the number of your regular customers.

After the business starts to bring good profit, you can think about investing in additional equipment, which, in turn, will help to establish production and increase the number of products.
Business Development Perspective.

A promising direction for the development of the business for the production of corrugated board will be the production pencil case garages, warehouses and of course fences. Additionally, for this area, you will have to purchase welding equipment and hire installers.

Production of corrugated board on manual equipment.

Back

Forward -

Decking - cost-effective, easy to use and reliable material in demand in many construction areas. It is used for outdoor and interior decoration, arrangement of barriers, hangars, workshops, internal roofing. light weight, good rigidity, long service life, low installation and maintenance costs have made this roofing material in mass and private construction.

Below is information about the production of corrugated board, equipment for manufacturing with video how to do it, as well as additional useful information to organize your business.

The situation in the domestic market

Given the large volumes of consumption, the production of corrugated board is a promising and highly profitable activity. However, a newcomer to the market will have to face serious competition. This material is produced by a whole series of large plants specializing in rolled metal, as well as a large number of individual entrepreneurs. Accordingly, before deciding to open production, it is necessary to carefully analyze the prospects for working in a particular region. The following options will help you decide:

Presence in the immediate vicinity of another large plant for the production of corrugated board. Without a significant amount of funds to start, it is quite difficult to compete with such a competitor. On the contrary, if there are no such enterprises within a radius of 200 km, and the consumer is forced to purchase corrugated board in remote regions, it becomes possible to attract a client by lowering the price, primarily due to minimal transport costs.
Presence in the region of manufacturers of rolled metal products. It is obvious that the purchase of raw materials directly from the manufacturer, whose facilities are located nearby, is more cost-effective than the execution of a contract for the supply through an intermediary.
Cost, list of items, sales volume, competitive advantages of "neighboring" corrugated board manufacturers.
Features specific to a particular region. Here we are talking about the volume of construction, seasonal fluctuations in demand, the most popular types of products and other factors.

When developing a development strategy, it would be useful to think about the vector of the future enterprise for the production of corrugated board. So, in accordance with the nature of demand, you can focus on construction companies or private customers. Clients of the first group need professional sheets of various profiles (8-114 mm) and consume about 60% of the total output. In individual construction, "low" profile sheets (8-21 mm) are more often used, and the main selection criteria are low cost and acceptable quality of products.

Raw materials for manufacturing

For production of a professional flooring metal rolling of the first, or the highest categories is used. It can be either ordinary galvanized steel (GOST 14918-80) or metal with a polymer coating of different colors (GOST 30246-94). In some cases, corrugated board is made of coated aluzinc steel (TU 14-11-247-88).

For enterprises equipped with automated lines, raw materials are supplied in rolls. Manual profiling is performed using finished rolled sheets. A large share of the market for the supply of metal raw materials falls on the domestic manufacturer. Also in demand is rolled metal from China, South Korea, England, Germany, Slovakia.

Equipment for the production of corrugated board + Video how they do it

On the territory of the Russian Federation, corrugated board is not subject to mandatory certification. However, many customers prefer to deal with a product manufactured in accordance with GOST 24045-94.

Depending on the level of equipment mechanization, the production of corrugated board can be automated, semi-automatic and manually. Technologies differ in terms of performance and cost of lines.

Production on automated lines

The basic advantages of automated production of corrugated board are high productivity (about 1000 m² per shift), a wide range and ideal geometry of products. The equipment is simply adjusted to any parameters and practically does not require minimal human intervention to control the process, one employee is enough.

Among the shortcomings of the lines is the high cost of the units themselves and their maintenance.

Stages of the production process

The raw material for corrugated board comes to the enterprise in the form of rolled steel. Next, the workpiece goes through several stages of processing.

The roll is placed on the unwinder. The free edge of the metal is fixed on the filling stand of the rolling mill, and then fed at a set speed for processing.
Profile height and width parameters are set depending on the requirements for the final product. The width of the profiled sheet is limited by the dimensions of the roll. The length of the corrugated board can be any, however, as a rule, no more than 12-13 meters, which is due to the dimensions of the freight transport.
Sheet metal under the influence of the rolling rollers of the working shafts acquires the necessary geometry during the production process. Moreover, the rolling of all corrugations is carried out simultaneously, which makes it possible to obtain products of the highest quality and level of accuracy.
After shaping is completed, the rolled sheet is cut with a guillotine shear.
The finished corrugated board arrives at the desktop, where it is formed into packs and sent to the finished product warehouse.

Video how to do it:

Composition of automated lines

The main manufacturers of units are the Russian Federation, China and Germany. A typical set of equipment for the production of corrugated board includes five basic machines:

software control unit, through which product parameters are set and units are controlled;
unwinder in the form of a shaft on which rolls are placed, with a lock;
forming machine, where the formation of the corrugated sheet of corrugated board is carried out directly;
guillotine shears for cutting the finished profile into sheets of a given size;
receiving table for stacking and packing products.

To purchase such a line, you will need from 1,000,000 rubles. Over time, production can be retrofitted, for example, with a back table or a scrap removal unit. This will make it possible to speed up the production process and thus increase the productivity of the organization.

Production of corrugated board using manual equipment

Machines of this type can be found in small enterprises with a capacity of up to 400 corrugated sheets per shift. In this case, all operations are performed manually, which requires serious physical effort on the part of the staff.

The production line is a single unit in the form of a frame with symmetrical pairs of shafts, which form the corrugation by mechanical pressing. Only galvanized sheets can be used as raw materials for the production of corrugated board. The equipment also allows the production of roofing elements.

Among the advantages of the solution, it should be noted low cost, unpretentiousness in maintenance, quick payback, the ability to give the corrugation corrugated board different shape at a constant height.

The disadvantages include low productivity, a high percentage of scrap and high labor costs - at least two operators are required to service one mill. It is also not recommended to work with painted metal. In addition, there are strict restrictions on the types of products produced. So, the length of the sheet cannot exceed 2 m, the thickness of the metal - 1 m, and the height of the corrugation - 15 mm.

Most of the manual equipment for the production of corrugated board on the market is of Russian origin, and its cost starts from 70,000 rubles. In most cases, construction companies purchase such machines to cover their own needs.

Production on semi-automatic equipment

In many situations, it is this option that turns out to be the most cost-effective for a novice corrugated board manufacturer, since with relatively small initial costs ah and high quality products (compared to the manual method) can significantly increase the volume of the product.

To ensure the operation of the workshop, 2-3 qualified operators per mill will be required. Also, the owner of the production must take into account the presence of a moderate amount of marriage due to the influence of the human factor at the stage of cutting products.

Semi-automatic line includes:

unwinding machine;
guillotine shears;
rolling machine;
sheet cutting table.

The principle of operation of the line for the production of corrugated board is similar to the automated one, with the difference that metal cutting is done manually. The dimensions of the equipment make it possible to produce corrugated board up to 10 m long. The maximum productivity of the equipment is about 700 m² of metal products per shift. The cost of the units starts from 700,000 rubles.

Workshop equipment

For the production of corrugated board, it makes sense to rent a room with an area of at least 300 m². Here it is necessary to provide for a production area (150 m²), places for storing raw materials (50 m²) and storage of the finished product (100 m²). It is optimal to have a flat floor and at least two gates: for the acceptance of rolled metal and the shipment of profiled sheets. In addition, you will need to connect communications, including heating and 380 V power supply. For maintenance production processes you will need specialized equipment with a lifting capacity of 5 tons or more - a beam crane or a monorail.

Packs are formed from finished sheets of corrugated board, stacked on wooden pallets and fixed with foam or metal belts. Wooden spacers are placed at the points of contact between the sheets and the constriction and at the corners to prevent deformation during transportation.

Storage and transportation of products

Requirements for the storage and transportation of profiled sheets are regulated by GOST 15150.

Packs are formed from finished sheets of corrugated board, stacked on wooden pallets and secured with polypropylene or metal belts. At the points of contact between the sheets and the constriction and at the corners, spacers made of wood are placed to prevent deformation and mechanical damage coatings during transport. Loading and unloading operations are carried out using soft slings.

In stock and in the body vehicle packs are placed in one tier, except for cases where 1 m² of products has a mass of less than 3,000 kg / m². You can store products in open areas.

Staff

To ensure the operation of a small line for the production of corrugated board, a minimum of four employees will be required: a master operator of the equipment, two auxiliary workers, as well as a director, who at this stage assumes the responsibility for ensuring the supply of raw materials, finding customers and other aspects of the enterprise.

Sales market

Realization of a professional flooring can be conducted in three directions. Wholesale and retail sale involves cooperation with, bases, supermarkets, as well as attracting dealers. Wholesale deliveries to large enterprises can be established through participation in tender procedures and auctions. In some cases, it is profitable to manufacture / work "on order" with customers who require a profiled sheet of non-standard sizes.

Construction technologies have undergone significant changes in recent decades. Increasing attention is paid to the fastest possible turnover of funds invested in capital construction. Considering that the majority of new production capacities are created with the attraction of credit resources, perhaps the most important indicator of any project is the payback period.

Therefore, the construction of various modular frame-type structures is becoming increasingly popular. It is this technology that is used to build buildings of various supermarkets, warehouse complexes, covered parking lots, buildings of most newly built industrial enterprises. At the same time, new technologies require the use of new building materials, one of which is a metal profiled sheet.

The versatility of corrugated board, its high technical and performance characteristics, as well as relatively low cost, have made the profiled sheet one of the most popular and sought-after building materials. The demand for corrugated board is growing from year to year, which makes the production of corrugated board a profitable and profitable business.

It is also important that the technology of profiling sheet metal quite simple and does not require the use of sophisticated equipment. But the organization of the production of corrugated board, like the organization of any other production with high competition, requires careful preparation.

The first stage is the analysis of the local market

The most important thing for the organization of new production, including corrugated board, is the possibility of selling finished products. In addition, it is very important to assess how the current price for a profiled sheet in the region will ensure the profitability of the business. The presence in the area of other enterprises for the production of corrugated board will require additional costs for advertising products, as well as reducing its price to attract buyers. All this can make production simply unprofitable.

But if the construction demand for corrugated sheet was met by supplies from other regions, the products of the new production can be quite competitive, since its price will be less than the existing one by at least the value of the transport component.

An important competitive advantage will be the presence in the region of a large wholesale supplier or manufacturer of high-quality rolled metal products - feedstock for the production of profiled sheets. Purchase cold rolled sheet at manufacturer's prices will significantly reduce the cost of production.

The next thing you should definitely pay attention to is the volume of sales of corrugated board in this region, as well as the prospect of increasing the volume of individual, civil and industrial construction. It is important to study the range of profiles that are in greatest demand. This will allow you to optimally select the equipment necessary for the organization of production.

Having outlined a business development strategy, taking into account all available competitive advantages, you can take up financial calculations.

After studying the market and competition, in case of identifying favorable trends, it is necessary to proceed to the second stage of calculating the profitability of corrugated board production - this is a business plan.

Corrugated board business - basic rules for drawing up a plan

The term "business plan" is understood as a set of financial and economic calculations that allow you to plan future income and expenses of a new business, movement working capital, as well as the payback period for the organization of production.

When creating a business plan, the following factors are taken into account:

costs of construction or rent of industrial premises
the cost of the main and auxiliary equipment, the amount of depreciation costs
costs for materials and energy carriers
funds for wages and payments to the budget
equipment maintenance and repair costs
value transport costs
planned volume of product sales
expenses for the promotion of products and their sale (including advertising, the creation of a dealer network, participation in various exhibitions, etc.)

Only a thorough analysis of all these factors will make it possible to fairly realistically determine the income from the work of production. So, for example, it is generally accepted that in order to receive a tangible income from the business of manufacturing corrugated board, at least 100 m2 of this product must be sold daily. It is also necessary to take into account the fact that the business of selling any building materials, including corrugated board, has a pronounced seasonal character.

Below is an example of the structure and design of a business plan for the organization of production for the manufacture of corrugated board, prepared to attract external investment.

Profiled sheet production - business plan in examples and tables. Key financial indicators

As an example, I will give a calculation when purchasing one machine for S-8 corrugated board, as for one of the most popular brands of profiled sheet. All numbers are rounded up at the time of creating a business plan for the production of corrugated board.

To get an accurate calculation, you need to substitute your data in the tables and recalculate the results.

Equipment costs

So, the first category of costs is the direct costs of production facilities. This includes the cost of a line for the production of corrugated sheet, a beam crane needed to reload steel coils, and a forklift to transport ready-made stacks of corrugated board.

Equipment costs are a significant part of the initial production costs. Therefore, if you want to save money, then I advise you to take a closer look at Chinese brands. However, be careful here and carefully choose the supplier, as you can get equipment of inadequate quality.

It will not be superfluous to fly to China and see the machines on the spot before buying, if you take directly. Or use the services of reputable intermediaries.

In addition, you can consider buying used equipment. However, he may have hidden defects which, combined with the lack of a warranty (or a short warranty period) is a big risk if you do not have experience in evaluating and testing such equipment.

This category also includes the cost production premises and, if necessary, a warehouse in the event that they are purchased and not rented. For our business plan for the production of profiled sheets, rent will be taken into account.

payroll fund

The next item of expenditure is wages for hired workers. Naturally, it is very different, depending on the region. In particular, in Moscow and the region, it is more than twice the average for Russia, therefore, in this region, a particularly accurate calculation of the cost of production is necessary.

To maintain one line, you will need 3 regular workers and 1 master. If you plan to purchase several lines, then the number of workers does not have to be proportionally increased. As a rule, it is 1-2 people per line, depending on the quality of the equipment and the degree of its automation.

Financing the project and forecasting the level of production based on seasonality and cyclical demand for products

After calculating the base costs, you must decide on the sources of funding. These are either personal funds, or credit resources, or attracted funds from investors. If you are starting a corrugated board production business from scratch without a built-in sales chain and without experience in a similar industry, then it is highly undesirable to use credit resources.

Firstly, in a new type of business for yourself, you can easily not take into account some costs, or incorrectly estimate the market volume, which will affect the loan repayment schedule. Secondly, current bank interest even for legal entities are often unfounded. An exception, perhaps, is the attraction of credit resources from abroad, but this requires an appropriate scale of production.

Schedule for the production of corrugated board - a plan for increasing production volumes

Since the demand for corrugated board is highly seasonal, its production also needs to be increased during the season and reduced during failures. With this scheme of work, you can hire part of the workers for the season, which will reduce overall costs. This option is not suitable for a senior foreman and an employee working with a CNC machine, but it may well be used for a loader driver and a crane operator.

If you are confident that sales volumes are predictable, then you can split the total volume evenly throughout the year, which will allow you to fully utilize your workers and avoid downtime, but will require additional storage facilities.

Planned revenue

Production cost

This section takes into account the cost of consumables - rolls of sheet steel with a thickness of 0.6 and payment for electricity.

Production costs

In this section, it is necessary to take into account the costs of ensuring production. You also need to take into account the cost of renting production and storage facilities or the cost of utilities for these premises.

Planned quarterly profit of the enterprise for the production of profiled sheets

When calculating this indicator, it is worth considering the need to pay VAT in the amount of 18%. To facilitate calculations, we assume that all counterparty enterprises that supply materials and services for our corrugated board business are not VAT payers. Therefore, its volume is calculated from revenue.

In real conditions, at least 30% of expenses fall on VAT payers, however, in this case, we take into account the most difficult option in terms of tax burden.

You also need to take into account income tax - we take it equal to 20%, since this business plan does not consider various special taxation schemes.

So, let's calculate the revenue for each quarter based on the assumption of the sale of 100% of manufactured products. Since in the first months there will be no access to the required volume of production to the previously calculated cost Supplies the appropriate factor must be applied.

As an example, I will give a complete calculation of revenue and profit using the example of the first quarter.

This quarter, based on the schedule, it is planned to produce 9000 sq.m. corrugated board. At a cost of 250 rubles per 1 sq.m. and the full purchase of products, the proceeds will amount to 2,250,000 rubles.

The costs will be:

351,000 rubles (117,000 * 3) as payments to workers.
The cost of materials will be 1,507,059 rubles (3*2,009,412/4).
405,000 rubles will be VAT.
Production costs associated with providing work and renting premises will amount to 540,000 rubles;
In total, all costs will be 2,803,059 rubles.

Therefore, your profit will be negative and equal to -553,059 rubles. This is normal for a newly launched business that has not yet reached the planned production volumes.

It is worth considering that you are unlikely to be able to sell all the products in the first quarter of your entry into the market, but do not forget that payment of VAT on all proceeds is accepted for calculations. In addition, unsold products are rolled over to the next quarter.

There is no point in further calculation. However, it should be borne in mind that profit is calculated on the basis of uniform production without seasonality.

Period	Planned revenue, rub.	Net profit, rub.
1st quarter 2015	2 250 000	-553 059
2nd quarter 2015	6 750 000	98 258,4
3rd quarter 2015	9 000 000	368 611,2
4th quarter 2015	9 000 000	368 611,2
1st quarter 2016	9 000 000	368 611,2
2nd quarter 2016	9 000 000	368 611,2
3rd quarter 2016	9 000 000	368 611,2
4th quarter 2016	9 000 000	368 611,2
1st quarter 2017	9 000 000	368 611,2
2nd quarter 2017	9 000 000	368 611,2
3rd quarter 2017	9 000 000	368 611,2
4th quarter 2017	9 000 000	368 611,2
TOTAL		3 231 311

Conclusions on the feasibility of implementing a business plan for the production of profiled sheets

Based on the above calculations, the implementation of this business plan is expedient for the regions, subject to a preliminary analysis of the local market. At the same time, the estimated payback period should be increased by at least 50%, since there is no guarantee of a complete purchase of all corrugated board produced. In addition, there may be unrecorded costs, in particular for marketing and advertising.

After analyzing the above calculated data, it can be seen that almost 2/3 of the total cost required for the organization of production is the cost of the main and auxiliary equipment. It follows that right choice equipment is of great importance for the organization of cost-effective highly profitable production.

When choosing a manufacturer, it is necessary to take into account not only the cost of the purchased equipment, but the level of future costs required for its maintenance and repair.

It is necessary to take into account the performance of the equipment, which significantly affects its cost. It is better to select a line for the production of corrugated board taking into account the expected volume of sales of products, which will ensure its maximum load at minimal cost energy resources needed to operate the equipment.