Where and how does the salon lose money? First of all, it is worth analyzing the possible losses of the enterprise.
The main sources of losses in the cabin:
Expenses for semi-variable costs, especially costs for consumables and wages of specialists;
Theft at an enterprise.
Issues of optimizing labor costs for beauty salon specialists were discussed in the chapter on wages. The topic of theft in a beauty salon will be studied in more detail in the chapter devoted to this issue.
How to reduce costs for consumables? These expenses sometimes eat up a significant portion of the budget. First of all, it is necessary to put things in order with the accounting and write-off of materials when providing services. This will require a clear system for documenting expenses. They can also be divided into a permanent part: disposable accessories and cosmetics products used strictly according to regulations, for example shampoos, hair balms; and for the variable part: cosmetics that are used depending on the client’s request or his individual characteristics. Examples include hair dyes, cosmetics for providing certain services in a cosmetologist’s office, materials used for nail design, etc.
For each service, a card must be created, which will clearly indicate all the materials required to provide it. Based on this card, materials for the service are written off. In this case, the specialist is obliged to notify the administrator in writing about changes in the list and quantity consumables, and also inform the client about this, since the final cost of the service will change.
ADVICE
Before using any means that are not specified in the service card, the specialist must coordinate his actions with the client (this is a requirement of the Law “On the Protection of Consumer Rights”), otherwise it will be difficult to avoid subsequent claims and complaints.
To estimate the magnitude of losses, unexpected but systematic inspections and inventories of material warehouses should be carried out. There is no need to create excessive nervousness in the team due to mistrust, but it is necessary to keep your finger on the pulse. It is also recommended to conclude agreements with all specialists on full financial liability(Appendix 12). Then, in cases of shortages, employees who are involved in this violation are responsible.
Example 12
For two shifts of hairdressers, two sets of paints and consumables were issued from the warehouse. Each shift has a lockable cabinet for storing these materials. Based on the results of the inventory, a shortage of materials was identified. The director equally distributes the costs of compensating for this damage among the hairdressers of the corresponding shift. It is possible to appoint a shift supervisor who is also involved in the control and accounting of materials. At the same time, he bears personal responsibility for unproductive losses.
Universal solutions are very rare, so it’s worth taking a closer look at your specific situation and trying to find best option taking into account local characteristics.
Issue accounting material assets and funds must be documented; specialists must have all the necessary forms and the appropriate skills to fill them out.
To develop an effective accounting policy, you should additionally consult with an accountant or top manager.
Record keeping is one of the most important management tasks.
The performance of the enterprise largely depends on the development and implementation of plans for all employees of the salon and control over their implementation. Accounting is also necessary to assess financial solvency and efficiency, develop measures to stimulate the activities of employees (administrators and foremen), to encourage customers to make additional purchases and visits, including through the correct pricing policy.
The enterprise must maintain mandatory and daily records of:
From clients cash both in cash and non-cash terms;
Current expenses for the activities of the enterprise;
Consumables used in the provision of services;
Sales of goods for home use;
Quantity and type of services provided for timely accrual wages specialists and write-off of consumables from the warehouse, as well as for subsequent assessment of demand for certain services;
Customer attendance and purchases.
The daily administrator report includes:
Reflection of the receipt of funds from the sale of services and goods, indicating from whom and for what the money was received, as well as who took part in servicing the client;
Information on current costs (household needs, etc.);
Information about incoming phone calls;
Logbook for recording clients for service in the salon.
When billing clients, the technician must document all supplies used to provide the service, possibly in a separate order for the service. The order can be completed with a tear-off coupon or in the form of a self-copying form. In any case, these outfits must be numbered and protected from counterfeiting.
This outfit complies with the requirements of the Law “On Protection of Consumer Rights”. It also helps to avoid theft of funds by the administrator.
The work order completed by the specialist when providing the service must be attached to daily report administrator as a basis for cash report(Fig. 2).
All information from the service order must be transferred by the administrator to the client’s card to record the services provided, write off materials and charge the specialist remuneration for the work performed.
To organize accounting and maintain a client base, you need information about the client, which will allow you to encourage him to make purchases in the future.
Last name, first name, patronymic.
Date of birth.
Residence address.
Phones: work, home, mobile.
Marital status, presence of children, their age.
Social status.
Place of work.
Job title.
Approximate earnings.
Hobbies, interests.
Preferred products mass media.
Notes about the client, his wishes, comments.
Browsing history. For services provided - date, name of service, cost, service technician. For sales – date, product name, cost.
A sample client card is given in Appendix 4.
In the end you will collect detailed information about each client. However, remember that this information is strictly confidential and must be protected from prying eyes and ears. Its spread beyond the walls of the salon can bring big trouble to your enterprise. The personal life of every citizen is protected by law.
Accounting for purchases of goods allows you to determine certain preferences of customers, their attitude towards the product, its price, the design of the point of sale, and the work of specialists. For subsequent assessment, you can use additional customer surveys. When surveying, anonymous questionnaires are often used.
Accounting for telephone calls allows you to determine the administrator’s workload by shift time, as well as the overall workload telephone lines incoming and outgoing calls. There are often situations when a client cannot reach the salon due to busy telephone lines. If such a situation arises, it is necessary to promptly resolve the issue of telephone communication. In addition, you should evaluate the effectiveness of certain advertising sources to attract new clients to your salon.
Keeping track of customers who signed up and came for service allows us to evaluate the effectiveness of the administrator’s activities in selling services.
One of the important conditions for successful activities salon is correct design and maintaining internal documentation, including those related to accounting policies. To do this, its main elements must be documented. Appendix 5 contains a draft order on accounting policies for the case of applying a simplified accounting and taxation system at a salon business enterprise.
Hairdressing salon is in demand and popular service. At the same time, it is one of the popular types of small business. Indeed, a business plan for opening an economy class hair salon is not particularly complicated, and opening an establishment itself is not so expensive. However, there are certain features in the development of this business.
First of all, this concerns the choice of point of sale, especially for mini-hair salons. Next, we will consider the organization of the enterprise in more detail.
Distinctive features of economy class hair salons
If we are talking about economy class hair salons, then they are aimed at clients with average and small income. From the landmark to target audience You can also describe other features of the establishment that is supposed to be opened.
Basic mini-hairdressing services
- hair cutting;
- hair styling;
- painting;
- shaving;
- model haircut;
- creating hairstyles.
At the same time, hairdressing services can be divided into men's and women's. Such a division is justified when specializing in hairdressing salons or dividing them into men's and women's halls. The design of a universal hairdressing salon also needs to be calculated, focusing on the planned flow of clients. It is not always justified to receive all clients in one room with the same master.
Overload with different additional services Such hairdressing salons make sense only if these services are in demand among potential clients. Here it is appropriate to study the possible demand for some time in the process of operating a hairdressing salon with a basic set of services before adding a service.
Additional services can be of various types:
- by main activity (traveling hairdresser, creating themed hairstyles, etc.);
- related activities (stylist, makeup artist, manicurist, etc.);
- service (coffee bar, internet, taxi, etc.).
In any case, for a sample initial opening a mini-hairdresser provides a basic set of services. This is the main product, which accounts for the lion's share of earnings. An exception may be the case when there is already an established customer base for a particular service, or an agreement on its provision, for example, with some enterprise for treating the skin of the hands of its employees. But in this case, you need to consider not how to open an economy-class hairdresser from scratch, but other business models.
Species
From the above, all mini-hair salons can be divided into three classes:
- men's;
- women's;
- universal.
For the purposes of analysis and planning of business processes, it makes sense to highlight:
- targeted at a specific audience;
- wide orientation.
The latter requires some explanation. For organizational purposes production process It’s convenient to have an idea of the target audience. Those. any specific target audience (whether it is entirely homogeneous or several homogeneous layers) assumes certain work with her. Accordingly, standard developments can be immediately calculated and invested in organizational plan. If the hairdressing salon is supposed to be located in a public place, where it is quite difficult to identify specific clients, then more universalism is built into the organizational plan, which usually leads to an increase in costs.
Indeed, in a hairdressing salon located in a wrestling sports complex, you may not initially plan on the cost of dyeing your hair. And, conversely, when located at international airports, the list of services should be more extensive, although some of them may be in demand very rarely.
Location
Mini-hair salons are most conveniently located in residential areas of the city, at the intersection of crowded streets, in public places. Those. the main principle is the accessibility of the enterprise to the target audience. It is desirable, at least at the initial stage of work, to have a large flow of potential customers near the enterprise.
Over time, this factor is leveled out. If it is possible to work for some time at a loss until a certain client base is formed, then the requirements for the location of the hairdressing salon are less critical. This may result in a reduction in rental costs. However, the remote location of the hairdresser does not have the best effect on the income side and business development.
The same goes for competitors. If the location is close to similar institutions, the customer base may begin to blur between them and the business may become unprofitable.
Room
Recommendations for room area: 5-6 square meters. meters per master. Typically, converted premises on the first floors of multi-storey buildings are suitable. Or rented premises in public buildings (stations, shopping centers, etc.).
The premises must be equipped with water supply and sewerage. It is advisable to have a work area, a rest area for staff, and an area for clients. The premises will need to be refurbished and decorated accordingly.
Equipment
The set of equipment in economy class hair salons is minimal:
- swivel chairs;
- mirrors;
- a set of scissors and combs;
- hair clippers;
- hair dryers;
- furniture (bedside tables, chairs, tables).
Download a ready-made business plan for an economy class hair salon, current for 2019, you can from our trusted partners "Biplane". Download link.
Staff
There are certain requirements for personnel selection. In general, hairdressers in such establishments do not have to be highly qualified. Enterprises are organized by middle-class workers. In most cases, this is justified, since high-class craftsmen are much more expensive.
The profitability of such institutions is such that it is not possible to hire additional staff. economic sense. In general, mini-hairdressers are usually organized by hairdressers themselves. In this case, earnings and business income merge. When hiring staff, you will need to carefully calculate the break-even point.
Documentation
You do not need a license to open a hair salon. Organizational form IP is sufficient. Necessity joint stock company in this case it seems highly doubtful. The creation of a joint stock company will require large material and organizational costs; in this case, there are no advantages.
From the documentation a sufficient set:
- constituent documents;
- external documentation (lease agreement, contract, etc.);
- internal documentation ( job descriptions, customer visit logs, etc.).
Internal documentation is developed based on economic specifics. Primarily for the purpose of optimizing activities (in terms of costs, operating time, etc.)
Marketing
Ready business plan a hairdressing salon with calculations must necessarily contain a marketing part. Marketing in general is simple here and is divided into two parts:
- promotional events;
- scheme of work with client base.
- choosing a name, making signs;
- production and distribution of printed advertising (brochures, business cards, announcements).
The scheme for working with the client base includes a discount system and discounts for complex services. In some cases, work with agents and nearby institutions may be added.
Sample costing for an economy class hair salon
Here is a small sample calculation. Hairdressing salon for 2 hairdressers. Additional staff there won't be. All work is carried out independently. Room 20 sq. meters. Basic set services.
Average revenue per client is 200 - 300 rubles. When 20–30 people pass through per day, we receive 4–9 thousand rubles per day. On average it will be 100 – 200 thousand rubles per month.
Profit is: 30 - 50 thousand rubles per month.
The payback of the project will be approximately from 0.5 to 1.5 years.
Approximately 2-3 months after launch, the break-even point is reached. For these 2-3 months, you need to expect that your income will not cover your monthly expenses.
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Fashion for certain types of business comes and goes. Vape shops open at tremendous speed, occupying all available rental space like an infection, and then close at the same speed. But there are services that people will always use, regardless of fashion. Today we will look at a business plan that will tell us how to open a hairdressing salon from scratch and avoid all the pitfalls.
Is it profitable to open a hairdresser?
Payback of this business varies from 1 to 2.5 years, which is quite good indicators. One hairdressing salon can passively generate high profits, and in the future, creating a network of hairdressing salons, at least at the city level, can increase income even more.
However, like any other business, there are pros, cons and risks.
Pros:
- People's hair and nails will never stop growing. Therefore, this business has stable demand and will generate profit even in a crisis. Of course, in times of crisis people less money, they will prefer cheaper services and you must adapt to your clients.
- There is room to grow. You can always expand your existing hairdressing salon by opening additional rooms, for example, for manicure, or launch the same hairdressing salon in another area of the city.
- If the business stays afloat for the first 3 years, then most likely you have hit the mark and it becomes a cash cow. Most hair salons close in the first year because entrepreneurs make mistakes. They make a terrible design for a room that you never want to return to, they make a mistake with the location or with something else. If you managed to survive for 3 years, most likely your business will continue to survive.
- Regular customers can make up the lion's share of your profits.
Cons:
- Large upfront costs that may never pay off
- Very complex business organization
- Great competition
- A nice design is important for this type of business, so you will have to spend money on renovations
Some aspiring entrepreneurs wonder Is hairdressing a risky business? Reply to this question will be more positive than negative. Any business is a risky business. Huge number external factors can burn all your investments, or, on the contrary, increase them many times. The only question is what sum of money you are willing to take risks.
Risks:
- Unqualified employees. If you select personnel who do their work poorly, you will immediately destroy your business. Word of mouth will do its job.
- Lack of clients. This can be caused by an incorrectly chosen type of hairdresser or an incorrectly defined target audience.
- You may not have enough money. Very often, development eats up your savings. If you are planning to launch a large establishment and your budget is calculated back to back, you may not have enough money to break even.
Types of hairdressing salons
First of all, you need to decide whether you want to open an economy class hairdresser or a large beauty salon? Let's look at the pros and cons.
Economy class
These hair salons are usually located in residential areas, shopping centers or somewhere else. They do not differ in anything original from the gray mass of competitors, either inside or outside.
Pros:
- Minimum investment
- Easy to find staff
Disadvantages and risks:
- Small profit
- People have been living in their areas for many years, and when you open your establishment next to their houses in a residential area, it is not at all a fact that they will come to you. Very often they continue to go to other trusted establishments. Therefore, it is very important not to make a mistake with the place.
Economy class hair salon
Beauty salon
Elite hairdressing salons are already a more serious business and they require full dedication from the entrepreneur when starting up. You can’t just take a room with a leaking roof and a stench and raise the price tags. The client should receive positive emotions from everything: a beautiful sign, interior, comfortable chairs, well-groomed hairdressers and a sweet smiling girl at the reception. Only then will he be ready to pay a lot for a haircut and come back again.
Pros:
- High profit
- Loyal customers will come to you across the city
Disadvantages and risks:
- Very complex organization
- Large expenses for absolutely everything
- You cannot hire unqualified employees without work experience
- It is necessary to come up with a general concept and make a beautiful renovation
- Without due diligence, there is a high probability of losing your entire investment.
Large beauty salon
Children's
If you want to sharply narrow your target audience and are figuring out how to open a children's hairdresser, then the essence here is exactly the same as in adult establishments.
You can open a cheap, simple and not very profitable one. Can you invest huge amount money and launch a whole beauty salon for children.
The only distinguishing feature is that you need to find a place where it will intersect large number children and their parents. It wouldn't make sense to open a children's hair salon in some office district. Your reference points should be kindergartens, schools and various children's clubs.
At home
Opening a hair salon at home is very interesting option for those who are tired of bosses and want to start working for themselves. All you need is regular loyal customers who will regularly come to you and invite their friends.
Since you work from home, you won't have a big sign that will let people know that this is a hair salon. Therefore you need to create profiles in social networks and try to promote them.
Regarding official work business and paying taxes, difficulties may arise here. The fact is that in order to operate legally, hairdressing salons must meet sanitary and epidemiological requirements. It is very difficult to do this at home.
What does it take to open a hairdresser?
First of all, to open a hairdressing salon from scratch, you need to register an individual entrepreneur. We recommend registering an individual entrepreneur because it is much faster and cheaper than an LLC. In the future, when things get better and you want to create large network hairdressers, you can return to this issue.
To provide services to hairdressers and beauty salons, when registering, you must select OKVED 93.02.
Necessary stack of documents
To officially open a hairdressing salon, you need to obtain the following documents:
- Certificate of registration of individual entrepreneur
- Certificate of ownership or lease agreement
- Conclusion on sanitary and hygienic requirements from the SES
- Permission from Rospozhnadzor
- Permission from the local administration
- Project documentation with communication systems
- Agreements with utility organizations
Sanitary and epidemiological requirements
Hairdressing salons are under the control of the SES, so to start our business we need to pass certain sanitary and epidemiological requirements. These requirements can be found in document SanPiN 2.1.2.2631-10, which was approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation dated May 18, 2010 No. 59.
Requirements, availability of separate premises for:
- Storage of equipment and garbage
- Bathrooms and rest rooms for staff
- Equipment cleaning room with hot and cold water
Linen that is used more than once, for example, towels, capes, rags, must be washed. To meet SES requirements dirty laundry must be handed over to the laundry according to the agreement, or you need to equip a separate room for laundry in your hairdresser.
You can download the official document of the sanitary and epidemiological requirements of the hairdresser from our website.
List of services provided
In order to open a small or large hairdressing salon, we must clearly understand what services will be provided to visiting clients.
The larger your establishment, the more services from this list you will provide. It should be understood that there is no point in organizing hair spa treatments for an economy class hairdresser. And the lack of opportunity to wash your hair will clearly not be a plus for an elite beauty salon.
Standard services that ideally should be provided even in an economy class hair salon:
- Haircut
- Model haircut
- Laying
- Perm
- Manicure
- Shaving
Hair salon services for middle class clients:
- Cosmetologist services
- Pedicure
- Beautiful nail painting
- Braiding
- Modern haircuts
- Lamination
- Bioperm
Services of large beauty salons:
- Stylist services
- Creating an individual image
- Author's haircuts
- Professional make-up
- Hair spa treatments
Step-by-step instructions on how to open a hair salon from scratch
Below you can see the approximate plan for launching your own hairdressing salon. Business planning has a lot of influences various factors: city, your budget, competition and others. Of course, the few steps presented below are not some kind of paradigm. Always go beyond and do not strictly follow other people's plans. Ours will show you only an approximate route.
Step 1 - defining the type
The first thing we must do is decide what audience we are counting on and how much money we have in our pocket. We have two options: an economical hairdresser or a large beauty salon. Based on your budget, strength and self-confidence, you need to make a choice.
Step 2 - IP registration
We have already talked about this above, so we will not focus too much on it. Registering an individual entrepreneur
with OKVED 93.02.
Step 3 - choosing a location and premises
You need to select a room for a hairdressing salon, taking into account that one workplace occupies about 6 sq.m. Therefore, you need to think in advance about how many employees will work for you.
| Economical hair salon | Beauty salon |
| Typically located in residential areas and does not require high costs. A small room of about 50 sq.m. will do. Also, some minor cosmetic repairs and a fresh sign are needed. |
Before selecting a room, you first need to think through the general concept and approximate design. This is what we will base our choice on. It is best to locate somewhere in the city center so that people from different areas can get to you relatively quickly. The ideal option would be a room with parking. Expensive repairs will be required. |
| Rent 30,000r/month | Rent 150,000r/month |
| Repair RUB 70,000 | Repair RUR 1,500,000 |
One workplace occupies 6 sq.m.
Step 4 - purchase of equipment
The larger the hairdresser we open, the more equipment we will spend.
| Economical hair salon | Beauty salon | ||||
|---|---|---|---|---|---|
| Name | Price | Qty | Total | Qty | Total |
| Chair for client | 7.000 | 4 | 28000 | 20 | 140.000 |
| Mirror | 4.500 | 4 | 18.000 | 20 | 90.000 |
| Washing | 10.000 | 2 | 20.000 | 4 | 40.000 |
| Tool shelf | 3.000 | 4 | 12.000 | 20 | 60.000 |
| Tools | 100.000 | 100.000 | 500.000 | ||
| Administration desk | 25.000 | 1 | 25.000 | 1 | 25.000 |
| Sofa in the waiting area | 16.000 | 1 | 16.000 | 3 | 48.000 |
| coffee table | 5.000 | 1 | 5.000 | 4 | 25.000 |
| Hanger | 8.000 | 1 | 8.000 | 5 | 40000 |
| Total: | 232.000 | 968.000 | |||
After preliminary calculations, the cost of equipment for a small hairdressing salon will be 232,000 rubles, and for a large beauty salon 968,000 rubles.
In our calculations, average indicators were used. In some cases, the cost, for example, of a mirror can be 15,000 rubles for an elite salon, or 1,500 rubles when purchased on Avito for an economical establishment.
Step 5 - recruitment
Your employees are your most important asset, after your customers, of course. Many clients choose approximately the same hairstyles, the same hair salons and the same hairdressers from year to year.
It is important for you to do everything to ensure that the client returns to you a second time. It might even be worth holding promotions “First 5 visits with a 20% discount”
But that’s not about that now. The most great influence your employees have an impact on your customers. Therefore, before hiring a new employee, you need to understand what emotions the client will have after communicating with him.
For both expensive beauty salons and economical salons, it is important to hire the most professional, positive and sociable employees.
Hairdressers' salaries are usually 20%-40% of revenue
In the future, it is necessary to monitor which specialists are most often booked for an individual appointment and draw certain conclusions.
In addition to the craftsmen, you will need a couple more employees.
- Project Description
- Recruitment
- Description of products and services
- Marketing plan
- Financial plan
- Where to start
- What documents are needed
- Similar business ideas:
We bring to your attention standard business plan(feasibility study) for opening a hairdressing salon. This business plan can serve as an example for obtaining a bank loan, state support or attracting private investment. Purpose of this project is the opening of an economy class hairdressing salon in the city of N with a population of 400 thousand people. The main activity of the organization will be the provision of hairdressing services to the population of the city with an average and lower average income.
An example of drawing up a business plan for opening a hairdressing salon in order to attract credit funds.
Project Description
The goal of this project is to open an economy class hairdressing salon in a city with a population of 400 thousand people. The main activity of the organization will be the provision of hairdressing services to the population of the city with an average and lower average income. In the future, it is planned to create a network of economy class hairdressers throughout the city.
How much money do you need to open a hairdresser?
To implement the project it is planned to attract own funds in the amount of 92,000 rubles and borrowed funds(bank loan) in the amount of 300,000 rubles. Total total cost project, according to business plan calculations, is 392,000 rubles.
Economic indicators of the project implementation:
- Net profit per year = 436,845 rubles;
- Barber shop profitability = 14%;
- Project payback = 11 months.
What OKVED code should I indicate when registering a hairdresser?
The organizational and legal form of the hairdressing salon will be individual entrepreneurship. OKVED code: “93.02 Provision of services by hairdressing and beauty salons.” As tax systems A simplified taxation system will be applied, 6% of revenue.
The initiator of the project has more than 7 years of experience in this field (hair salon master).
Currently started practical activities for project implementation:
- Individual entrepreneurship is registered with the Federal Tax Service;
- A preliminary lease agreement has been concluded for premises in a shopping center with an area of 54 m2, the rental cost per month is 45,900 rubles (850 rubles/m2);
- The interior design of the premises is being worked out. An experienced designer is working on the project;
- There is a preliminary agreement with the supplier of equipment for the hairdressing salon. The list has been worked out necessary equipment for organizing an economy class hair salon.
Recruitment
The organization's staff will consist of 6 people: a salon administrator and five professional craftsmen.
Description of products and services
Our hairdressing salon will be designed for people with average and lower income levels. Therefore, the prices of our salon will be significantly lower than the average price level of other hairdressing salons in our city.
The main emphasis will be on the number of visitors per day, with sufficient high quality customer service. It is expected that about 30 services will be provided per day.
The main services that will be provided hair salon, include:
- Hair cutting, drying and washing hair. Average check - 150 rubles;
- Styling (everyday, wedding, formal, etc.). Average check - 120 rubles;
- Highlighting. Average check - 400 rubles;
- Evening hairstyle. Average check - 500 rubles;
- Perm and hair straightening. Average check - 500 rubles;
- Hair coloring. The average bill is 700 rubles.
Total average bill for services will be 395 rubles.
Our salon will create all conditions for the client: a pleasant atmosphere, professional technicians and a wide range of services at affordable prices.
Planned operating hours: from 10:00 to 19:00. Three foremen will work on each shift (we recommend reading the article “ How to hire an employee - step by step instructions "), work schedule of masters 2/2.
Marketing plan
We will be located in a busy part of the city, in close proximity to large office buildings. Patency shopping center, in which it is planned to open a hairdressing salon, is about 3,500 people per day. The hairdresser will be located on the ground floor in the direct visibility zone for every visitor to the shopping center.
The main competitors of our organization are other salons that operate in our city. It is worth highlighting two main competitors who operate in close proximity to our salon. Let's carry out comparative analysis strong and weaknesses competitor data:
The following activities are planned to attract regular customers:
- Advertising in the media (newspaper, magazines, TV, radio);
- Banners, banners, billboards;
- Distributing leaflets, flyers, posting advertisements.
It is expected that after all marketing activities to attract customers, the average attendance of the establishment will be about 25 people per day, who in total will be provided with about 30 services.
How much can you earn by opening a hairdresser?
As indicated in the section describing the services of a hairdressing salon, the average revenue per day will be: 395 rubles. (average check) * 30 services = 11,850 rubles, respectively, the monthly revenue will be 355,500. It is assumed that 40% of the proceeds will be paid to the craftsmen.
At the same time, the average monthly revenue will decrease during the summer holidays and new year holidays. There will also be low revenue figures at the start of the business. The hairdressing salon will reach its planned revenue targets only in the 4th month of operation.
Total revenue for the year of operation will be 3,643,900 rubles.
What equipment to choose for a beauty salon
Additional equipment and consumables include disposable tableware, cosmetic products, hairdressing trolleys, accessories (scissors, clippers, hair dryers), etc. It is expected that about 70 thousand rubles will be spent on additional equipment.
The salon premises will comply with all SES standards and fire safety. Thus, in accordance with sanitary standards, the area of the premises for one hairdresser must be at least 8 m2.
The total wage fund per month will be 136,463 rubles.
The services of an accountant and cleaner will be provided under fee-based service agreements. Monthly expenses for these services will be about 11,000 rubles.
Financial plan
The organization's monthly expenses are presented in the following table:
Total fixed costs will amount to 257,301 rubles per month.
The structure of annual costs is presented in the form of a diagram:
The main expenses of the hairdressing salon will be the cost of paying wages to employees - 53% of total expenses, paying rent - 18%, as well as paying insurance contributions to extra-budgetary funds for employees - 16% of the total expenses of the organization.
Calculation economic indicators presented in the table - forecast of income and expenses of a hairdressing salon:
The net profit of the hairdressing salon at the end of the year will be 436,845 rubles. The profitability of a hairdressing salon, according to business plan calculations, is 14%. With such indicators, the project will pay for itself in 11 months.
This is a full-fledged finished project, which you will not find in the public domain. Contents of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions
The process of providing services in beauty salons and cosmetology centers involves the use of various consumables. Often their cost directly depends on the exchange rate of the euro or dollar. As exchange rates rise, the costs of purchasing consumables are rising. Accordingly, directors and managers of beauty centers face a new task: How to reduce the cost of purchasing consumables?
You can raise prices for services in proportion to the increase in prices for consumables, and thus compensate for costs. Rising prices for services always cause dissatisfaction among customers: some will come less often, others will move to another salon or center. Who wants to lose clients? Is there a less painful way to reduce consumable costs? Let's try to understand this issue.
Some enterprises decide to switch to cheaper consumables. This measure is possible for economy and comfort class salons. Clients of these salons are less sensitive to the quality of consumables.
The transition to cheaper consumables in business and premium class enterprises is unacceptable. Clients will immediately notice the low quality of the service and the weak effect of the procedure. This will hurt customer loyalty and ultimately lead to the idea of getting services elsewhere.
So, it is necessary to find a solution that allows, in the face of rising prices, to reduce the cost of purchasing materials and maintain the quality of services at the same level. This solution is to build a clear system for accounting for goods and materials, including accounting for the receipt and write-off of materials and allowing you to control balances at any time. It is also necessary to understand which materials should always be in stock and which can be purchased to order. In addition, it is necessary to identify items of goods and materials that are ordered extremely rarely or not ordered at all.
In this article we will look at the optimal logistics system for consumables and retail goods in a beauty salon and cosmetology center, allowing you to make purchases most accurately and accurately and, as a result, reduce the cost of the business.
1. Classification of consumables
It will help you choose a method for accounting for consumables and draw up a scheme for the primary document flow. classification of materials by groups:
1.1 Basic consumables.
Basic consumables (hereinafter referred to as basic materials) are materials that are consumed in proportion to the number of services provided. Basic materials include paints and oxides used in the provision of hairdressing services; creams, tonics, masks - cosmetic; oils, wraps - massage and spa treatments.
Accounting for the consumption of basic materials is carried out according to standards. For all procedures and services in the price list, procedure protocols are drawn up, which indicate the names of consumables and their consumption rates. The materials in the protocol are arranged in accordance with the sequence of application.
Consumption rates are set by the manager or manager. Often, recommendations on material consumption rates are requested from suppliers. In the case of an individual selection of materials for a service (for example, a service - hair coloring, materials - paints, oxides), the specialist indicates the name and quantity of the product used and transmits this data to the administrator. The administrator fills out a materials ledger or, ideally, enters the information into a computer accounting system.
1.2 Auxiliary consumables.
Auxiliary consumables include sheets, negligees, shoe covers, charlotte hats, etc. Their consumption is not directly related to the quantity and cost of services provided. For example, a client cosmetology salon Facial massage and moisturizing treatments were provided. One disposable sheet was used for two services. Or, for example, the procedure for correcting facial wrinkles using botulinum toxin preparations, which involves the use of a number of auxiliary materials: syringes and needles, cotton pads, gloves, etc. The cost of this service is proportional to the number of units of the drug. Consumables to be written off do not depend on the cost of the procedure or the volume of the drug administered.
1.3 Inventory and household supplies.
Wearable items used in the provision of services belong to the group of equipment and household supplies. These are manicure files, pedicure cutters, spatulas, brushes, containers, etc. The equipment is issued to specialists for use and, upon expiration of the period of use, is written off. In some cases, inventory is written off when released for work.
2. Document flow in the consumables accounting system
2.1 Arrival of goods and materials (inventory).
The receipt of consumables from the supplier is recorded in warehouse books, a document register or in a computer program (depending on the features of the enterprise's accounting system). In this case, the date of receipt, the name of the material, its quantity and cost are indicated (Fig. 1). The employee receiving the goods checks its quality, incl. expiration dates and actual quantities. Materials received according to the delivery note are taken to the enterprise warehouse.
Fig 1. Document “Receipt of goods and materials”
2.2 Relocation of inventory items.
In addition to accounting in the warehouse, it is necessary to take into account the release of materials for work and the display of goods on the display. To do this, a document “Movement of materials” is drawn up, which is the basis for writing off materials from the warehouse and arriving at the specialists’ offices or at the storefront (Fig. 2).
Rice. 2. “Moving materials to work”
2.3 Statement of balances of goods and materials.
In addition to information about arrival and movement, data on remaining materials is required. The capabilities of computer programs allow you to automatically generate reports on the balance of materials and goods in the warehouses and storefronts of the enterprise. This greatly simplifies inventory accounting and reduces the likelihood of arithmetic errors in calculations.
2.4 Voucher for services rendered.
To account for the consumption of materials for procedures, a document “Work order coupon” is introduced for the services provided. The specialist is obliged to enter the names or codes of the service provided and the material used in the work order. It is filled out at the end of each procedure. The work order coupon is internal document and serves as an integral part of the consumables accounting system.
2.5 Write-off of inventory items.
The method of writing off consumables is established by the manager and is an item of the enterprise's accounting policy. The write-off is carried out by the financially responsible person after monitoring the consumption of material. As a rule, materials are written off at the established cost of materials.
Selling goods from a storefront is retail sales. When writing off goods, the full name of the buyer is indicated. Storing purchase history for customers will allow you to use technologies for selling goods and services in a beauty salon or cosmetology center.
2.6 Inventory report of goods and materials.
Inventory is used to check the availability of consumables in the warehouses of the enterprise. This is the main way to actually control the safety of the organization’s inventory. Inventory allows you to compare the actual availability of materials with the accounting one. To do this, materials are counted by recalculating, measuring and weighing the remaining materials in warehouses, in production and on the shop windows of the enterprise within a specified time frame.
To carry out inventories, it is convenient to use the capabilities of computer programs. This allows you to automatic mode obtain accounting data on balances and enter data on actual availability (Fig. 3).
Rice. 3. Inventory of goods and materials.
3. Control of write-off of materials and reporting
Transparency and order in the accounting of materials gives control over the consumption of materials according to standards. Often in beauty salons and cosmetology centers, records are kept of the receipt and write-off of materials, while consumption is poorly controlled or not controlled at all. The introduction of a control unit into the accounting system will pay for itself by reducing the cost of materials and will ensure the uninterrupted operation of the enterprise in providing services to customers, and will also reduce the cost of purchasing them. In other words, materials are used more accurately and accurately, without overspending.
Warehouse reporting, as a rule, bears the imprint of the specifics of the enterprise. In most cases, a “Warehouse Statement” and “Remaining Materials” are compiled. For example, the “Material Remaining” report helps to create an order for a supplier, taking into account the available inventory. Or, conversely, a zero quantity of material in the report prompts you to check the actual balance of funds and, if necessary, promptly place an additional order.
The “Warehouse Statement” report is compiled on the basis of primary documentation and contains data on all movements of inventory items. Those. the report informs when the product was capitalized, who accepted the goods, who was given the product for work, and write-off based on consumption.
Formation of statements is a labor-intensive process that requires a considerable amount of time. They are designed to automate this process computer programs, which are specially designed for beauty salons and cosmetology centers, are equipped with the necessary capabilities for full warehouse accounting of goods and materials.
For example, many computer programs allow the user to automatically generate reports “Statement of warehouse”, “Remaining materials”, “Control of write-off of materials” (Fig. 4).
Rice. 4. Warehouse statement, warehouse balances, material balances.
Summarizing all of the above, we say that competent and systematic accounting of consumables contributes to efficient work enterprise and significantly simplifies the activities of the manager and responsible persons.
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