How to organize a knitting business at home? Business plan: knitting on a custom knitting machine

Knitted clothing items are still relevant. After all, you can’t 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 in good income, but only with the right approach.

How profitable can the production of knitted products be?

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

But if you are going to open a small store, shop or studio, it is worth understanding some of the nuances on which further work will depend.

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're a jack of all trades and can knit anything, you've probably thought about selling your creations. There are advantages here - you don’t 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 income.

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

Required package of official documents

Fortunately, to open your own store you will not need many official papers and permits. First of all, it is worth registering with the tax service - preferably as an individual entrepreneur, as this guarantees simpler 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 limited liability company - this scheme also has a number of advantages.

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

What is profitable to knit for sale?

Naturally, your product range will largely determine the success of your business. Therefore, first you should decide what kind of products you decide to produce.

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, and knitted dresses are very popular among fashionistas.

And, of course, we should not forget about necessary items wardrobe in 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. After all, for example, scarves today are not only a piece of clothing, but also a fashion accessory, so follow new fashion trends, but do not forget about the good old classics.

It is believed that the sale of knitted products is a seasonal business, because in the summer people do not need warm clothes. In order to protect your enterprise from downtime, consider making clothes from fine yarn and threads. For example, knitted lightweight T-shirts and elegant openwork dresses will certainly be no less successful than hats and sweaters.

In addition, you can create unique accessories, such as knitted handbags, headbands, cases for mobile phones etc. Interior items, such as curtains, bedspreads, tablecloths, decorative pillowcases, etc., are also popular.

Renting premises and creating a studio

IN 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, yours good reputation and skillfully carried out advertising campaign will create a stable flow of clients for you.

You can separately open a store selling goods or sell them right here, in your own studio. In this case, it is advisable to set aside a separate room for the store and fitting - here create a cozy and friendly atmosphere for future clients.

For example, decorate the walls of the room with photographs of models in knitted clothes, place several mannequins with finished products, create a small fitting room with a mirror. If you are going to make goods to order, then, of course, this is where you will discuss the features of their models with clients, take measurements, and try them on.

What equipment will you need?

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

Some experts also recommend purchasing buttonhole and lockstitch machines, and a machine for chain stitches - this will make the work much easier. In addition, you will need comfortable work surfaces, so buy tables for steaming, cutting, etc. Don't forget about shelving, bedside tables, cabinets and other pieces of furniture that are designed to store consumables and finished products.

Nowadays, many people are engaged in knitting. Moreover, among them there are not only women, but also representatives of the stronger sex. Often this is a hobby that allows you to relax after the flickering of knitting needles or a crochet hook. have a hard day. But if knitting has become almost a way of life, and numerous ideas are swarming in your head without having time to become a reality, it’s time to think about opening your own knitting business, which brings not only pleasure, but also profit.

Before you begin to implement your plan, you need to think about some issues associated with knitting production.

Knitting is a long process. You need to have enough time for it. Therefore, if you try to combine it with some other serious activity, then most likely you will not be able to promote this activity beyond the status of a hobby. You will have to devote yourself entirely to this business and treat it as a small business.

In addition, this type of activity is accompanied by a certain seasonality. After all, warm knitted sweaters, warming hats, and overalls for babies are in demand when it’s cold. But here you can find a compromise, creating not only clothing items, but also interior decorations - lace napkins, patterned tablecloths, original bedspreads. In the summer you can successfully sell knitted toys, phone cases and other knitted things. In addition, many fashionistas want to purchase a delightful knitted swimsuit or an openwork light blouse.

The process of making products will be much faster when using a knitting machine. Funds are needed to purchase it. Of course, you can try to earn money on knitting equipment by knitting things by hand. You just need to keep in mind that this will take a sufficient amount of time.

And most importantly, the organization of sales of manufactured products. You can try to contact the knitwear seller and agree to place your knitted items with him. In this case, you will have to share part of the profit. If you have a certain amount of money, you can open your own store, coming up with an original name for it. The custom knitting method is also suitable. Over time, there will be more and more customers, if, of course, your work is done skillfully and tastefully.

When doing any type of business, it’s not easy to “get on your feet” right away, but if you devote yourself to it with all your heart, then everything will definitely work out!

Reviews

Quite real. And not only knitting, but also the whole home “handmade” - various jewelry, clothes, cross stitch and so on, for which you have enough imagination and related skills. Here in the next topic we also discuss making cases for mobile phones - a very popular activity now. You can distribute products made with your own hands in social networks, on forums, online auctions or using your website.

Quite a worthy business from the category of those that we call “female”. Mastering knitting is not at all difficult (and the Internet, as they say, can help), and an item that costs, for example, 500 rubles (a jacket), will cost 50 rubles for the cost of wool, plus 2-3 hours of time. Not bad, considering that the demand for homemade wool products is consistently high, and it is not necessary to register as an individual entrepreneur: “your” clients here easily appear through friends. In the 90s, my grandmother’s pension was half as much as the profit from the sale of freshly knitted socks, mittens, mittens...

Of course it’s real, I even had one idea, I’ll try to use it, those who live near me, don’t read any further) In general, everyone knows grandmothers who sell apples in the markets in the summer and so on. Why don’t they order it, let them knit it, 50 rubles for a pair of woolen socks, the fabric from me, at the store’s expense, you can negotiate like this, you sell it for at least 150 rubles, everything on top is yours. But I have more best option, we have our own department, although not for socks, but that’s also possible. Same with girl students, those who can sew and don’t have enough money, order whatever you want, let them sew, then the scheme is the same.

It seems to me that you first need to try to knit something interesting, take a photo, and post it on the same forums. If people are interested, then think about custom knitting and creating your own website. Post your creations on our forum, we will be happy to appreciate it :)

But I’m sure that you can’t make a business out of knitting, and it’s doomed to failure. Well, no one needs knitted things now, this is already in the past, now is a different time, and therefore a different attitude towards knitted things. Knitting is a hobby, not a business. But this is my personal opinion, but for some reason it seems to me that this idea is no longer relevant now.

Knitting is a very labor-intensive and painstaking process, sometimes you have to unravel a part and knit the piece again. It is not profitable to sell products, since preference will be given to Chinese synthetics. But if you enjoy this process and calm your nerves, then sell your products and do business, don’t hoard them at home.

Well, as I said, knitting is for the soul, so to speak, a hobby that only Grandmothers are into now, and not all of them. Previously, about 10 years ago, knitting could still bring in a penny, I often saw grandmothers selling knitted socks and mittens at the market, but now I don’t see any practical ones, apparently grandmothers also realized that this business had already exhausted itself.

Yuran123, and in Europe and the West, on the contrary, handmade is gaining momentum. Training clubs are being created. And there are more young people there than grannies. Interesting patterns (schemes) for knitting can only be bought for money. By the way, this is also common in RuNet now. They display the finished model and announce the price of the design. You are simply not interested in this cuisine, so you have the opinion that you cannot make money from knitting. It’s very possible, and people make money.

You are absolutely right, men can knit too. I was once in a closed school, and there I learned a lot of things, but the most important thing was to crochet. I knitted mostly napkins to put under vases, flowerpots, as decoration, and by the way, I sold them for pennies. And then I grew up and abandoned this business, I need to remember.) You can actually sell via the Internet, as I had not thought of before.

Well, all these courses are for those who have nothing to do, or those who are looking for a hobby and found it in knitting, but not for business. I talked about the fact that you can’t earn much on knitted socks and mittens with sweaters made of thread, since such products are really no longer in fashion. I haven’t seen a single friend of mine in knitted socks or mittens for two years now.

Yuran123, meanwhile, Marks and Spencer, Gap, Debenhams are actively selling knitted items self made. Versace, Valentino, Delposo, Chanel, Armani and other luxury brands create entire lines, including hand-knitted evening dresses. I don’t think that your friends are an indicator of the demand for hand-knitted clothing.

A friend of mine is the only one who makes money by knitting; she knits jackets and sweaters. Now I have mastered knitting toys to order, they take it well and order from her.

In general, a lot in this business depends on just two factors: 1. How quickly and at the same time efficiently you knit and 2. Where are you going to sell the knitted items? Obviously, train cars and the front entrances of large stores are not very suitable for this purpose. Plus, variety is needed: at a minimum, the knitting should be multi-colored!

TonyMontana
No matter how they say here now that knitting is real, I want to disappoint you, knitting is fading into oblivion, now very little is knitted, if only socks, penettes for children, footwear - slippers, that’s all. Products, even those sweaters, sleeveless vests, were knitted with success for 10-15 years, now only for an amateur. There are no such homebodies now who will waste time on such a pastime, when China has sewn and imposed on any taste and color.

Galina, as you say, you have worn a lot of socks as you grow, but do yours wear them, or do they just lie there? That’s right, I also have knitted socks, but to be honest, I don’t wash them, they lie and gather dust. Not ours because it’s not stylish, and if one of my friends sees it, they’ll be ashamed.

Yuran123,
Well, it’s a shame that you don’t wear it. They can be worn at home, in the forest, or in boots in cold weather. I believe that knitted things are quality, but how can quality be unfashionable?!

Yuran123, I don’t know about you, but here there is nothing shameful about knitted socks, I personally buy a couple of pairs during the winter, and they cost quite decently here, and they are in demand. IN lately I see many people have knitted sweaters and scarves, it’s even quite fashionable now, I think you can make some good money from it.

It is unlikely that anything will come of this, many people go to stores and buy knitted items there, knitted items are slowly becoming a thing of the past. And you need to spend a lot of time to knit the same sweater manually, perhaps with a machine, and this is already an investment. Thus, you will not earn money, but earn extra money. Business is great for grandmothers.

In what main secret success of women who want to organize own business? You must really love your job! That is why, most best view earnings will come from selling products made by hand and with love. In this article we will talk about knitting as a business and a way make money at home. So, where to start and how to succeed in this matter?

Quality of work

The most important aspect knitting business at home is the quality of your work. Many girls complain that no one wants to buy their things, and the reason is often considered to be the irrelevance of such income. However, this is not true! In order to develop a profitable business, you need to constantly improve and learn.

There are many master classes and free video lessons on knitting and crocheting on the Internet. You can register on forums and social networks, where participants will happily share beautiful patterns, ideas about what is best to sew, business plans and experience in making money from scratch. By the way, you should not think that this type of needlework will be profitable only in the winter season. In addition to scarves and hats, you can knit many different things:

  • toys;
  • women's jewelry (brooches, rings and even bracelets);
  • bags and phone cases;
  • dresses, sweaters, etc.;
  • gloves and mittens;
  • summer boots and slippers;
  • rugs, carpets;
  • napkins;
  • swimwear;
  • clothing for animals;
  • children's things (including booties and socks for little ones).


As you can see for yourself, the list is quite impressive and it can be continued for a long time. The main thing is imagination, patience and a great love for knitting. Please note that if you really want to organize a profitable knitting business, You need to devote a lot of time to this matter. You won't be able to make a lot of money if you spend your free hour before going to bed doing crafts. Here we're talking about it is about knitting to order and sale, and not just about a pleasant hobby and pastime. If you are not ready to devote a sufficient amount of time to needlework, this option is suitable as additional income, but not your main income.

You can also earn additional income from knitting by recording your own instructional videos. About how to make money doing master classes on the Internet, we talked about in the corresponding article!

Attracting clients

So, are you sure that you have learned to knit like no one else and are ready to open your own knitting business? It's time to start actively advertising so that customers know about you. There are several methods that are best combined and used together for better results:

  1. Creating a group on social networks. On at the moment This method is the most effective in finding new clients. Be sure to do beautiful photos each of your works and display them in a group, adding a small interesting description. Invite everyone you know to join the group, as well as those who may be interested in knitting. Make sure that the information in the group is updated frequently and be sure to communicate with clients.
  2. Website creation. This option will be more relevant when your knitting business is already quite well known, otherwise hardly anyone will visit the site. Here you also need to take care of a beautiful design, high quality photographs and advertising on social networks. To create a decent website, we recommend turning to a professional and keep in mind that this type of client search cannot be done without investments. In addition to advertising your items for sale, you can also give master classes, this will make the site more popular.
  3. Your video blog on Youtube. You can create your own video blog teaching knitting at home. The method for developing a business is quite labor-intensive, but if done correctly, you can not only earn money by advertising and selling knitted items, but also receive additional income from blog views.
  4. Announcements. Despite the fact that now almost every home has Internet access, we should not forget about time-tested methods of finding buyers. Advertise in newspapers, post ads on poles, send a news ticker to your local TV station, or create your own flyers.
  5. Advertising among “friends”. Be sure to tell your relatives, friends and work colleagues about your knitting business. As experience shows, most often it is the people you know who make the first purchases. By the way, for better efficiency, from time to time wear things that you knit, it will attract attention and become a good self-promotion.

You might be interested in: Sale chicken eggsprofitable business at home


Hand or machine crafts

A hand knitting business will be valued much more, hence the price will be high. Don’t forget about this, value your work and sell your products at a high price. However, keep in mind that if foreign countries people willingly buy hand-made clothes, then in the CIS countries the majority of consumers have average earnings, so you shouldn’t inflate the cost of goods too much. A good price/quality ratio to start with is a 100% markup on the cost of the material used. Those. if you spent 1,000 rubles on yarn for a scarf, feel free to sell it for 2,000 rubles. Such profitability cannot but rejoice, and I think questions about whether it is profitable to do business in knitting should not arise.

You can also buy a knitting machine to increase your productivity and sales. As reviews show, it is worth doing this only if you have found a sufficient number of buyers and cannot cope with the number of orders on your own. The cost of such a knitting machine is from 10,000 to 50,000 rubles. Expensive models will be ideal for business development; you will be able to knit any items, decorate them with a variety of patterns and use the most complex circuits. Thus, you will be able to organize a real knitting workshop at home!

So, we told you about where to start and how to succeed in knitting as a business. Love your job, improve yourself, learn and communicate with clients. Believe in your success and then everything will definitely work out!

Similar business ideas:

  • Business on handmade toys
  • Business plan for a tailoring studio
  • How to make money by embroidering pictures

* The calculations use average data for Russia

1. PROJECT SUMMARY

This business plan discusses the creation of our own full-cycle production of knitted clothing. The production will be located in a city with a population of more than 1 million people. The company will specialize in the production of original knitted jerseys for men, women and children.

The production area of ​​the enterprise will be 65 square meters. meters. For the arrangement, the necessary knitting, sewing and auxiliary equipment will be purchased in the amount of 798.1 thousand rubles. The total volume of start-up investments will be 1.4 million rubles. The success factors of the enterprise can be called:

    increased demand for knitted wool products due to fashion;

    originality and modernity of manufactured products;

    work for a wide target audience: different genders and ages;

    affordable prices with high quality products.

The planned monthly turnover of the enterprise is 925 thousand rubles. Net profit - 311 thousand rubles. Return on sales - 33.6%. The main indicators of the project's effectiveness are given in Table. 1 business plan.

Table 1. Integral performance indicators

2. COMPANY DESCRIPTION

For a long time knitted clothes have been in public consciousness was associated with rather simple and unpresentable clothing, suitable for wearing only at home. However, in recent years the situation has changed radically: knitted clothes have become highlight of the program fashion shows and entered the everyday wardrobe of many people, including those with high incomes. If earlier the practical factor came first - convenience and comfort, now consumers value the design of knitwear no less. The brightness and originality of the author's idea often become the decisive pros and cons in choosing a purchase.

This business plan discusses the creation of our own full-cycle production of knitted clothing. The production will be located in a city with a population of more than 1 million people. The enterprise will specialize in the production of original knitted knitwear. These will be original designer sweaters, coats, cardigans, tops, scarves and other knitted products. The basis of the product range will be products for women and children (about 70%), the rest will be knitted goods for men.

The organizational and legal form of the business will be individual entrepreneurship(IP). The business is opened from scratch, the initiator of the project is a person who previously had experience in the production and sale of designer knitted products at home. The products will be sold in small wholesale and retail through our own online store.

Ready ideas for your business

The production will be located within the city in a rented premises with an area of ​​65 sq. m. meters. For the arrangement, the necessary knitting, sewing and auxiliary equipment will be purchased in the amount of 798.1 thousand rubles. The total volume of start-up investments will be 1.4 million rubles. In Table. 2 business plans present all the starting costs for opening a workshop.

Table 2. Investment costs of the project

NAME

AMOUNT, rub.

Equipment

Equipment purchase

Intangible assets

Creation of an online store

Software

Working capital

Working capital

Purchase of raw materials

Total:

1 401 600

3. DESCRIPTION OF GOODS AND SERVICES

The clothes that will be produced by the company will not only be warm and comfortable, but will also be able to emphasize the individuality of the owner due to a wide selection of designer patterns. All products will be created so as not to restrict a person’s movement and at the same time emphasize his style. Raw materials for production (yarn, accessories) will be purchased in bulk from a local supplier working directly with several dozen manufacturers, which will ensure procurement various types products in the “one window” mode. The list of manufactured products and variable costs are given in Table. 3 business plans. It should be noted that in the future, with access to wider production capacities, the range of manufactured products will be expanded.

Table 3. Nomenclature and variable costs

PRODUCT GROUP

COSTS PER UNIT, rub.

COSTS PER UNIT ON AVERAGE, rub.

TRADE MARKUP ON AVERAGE, %

PRICE RANGE

AVERAGE COST OF UNITS

Knitted sweater for children (1-14 years old)

181-636

408,5

600-1600

1100

Men's regular knitted sweater

545-886

715,5

1200-2600

1900

Long knitted men's sweater

600-1000

1400-3600

2500

Women's regular knitted sweater

430-727

578,5

900-2300

1600

Women's long knitted sweater/cardigan

454-836

900-3600

2250

Women's knitted top

360-460

1700-2600

2150

Women's knitted coat

1500-3500

2500

3500-8900

6200

Children's knitted coat

450-2100

1275

1500-4500

3000

Children's knitted scarf

120-140

300-450

Women's knitted scarf

140-170

350-550

Men's knitted scarf

140-170

350-550

Knitted hat

50-100

170-390

4.SALES AND MARKETING

Our products will be aimed at people of both sexes and all ages. The main emphasis will be on female audiences aged 18-35 and children. Typical representative our target audience- This is a solvent person who strives to keep up with fashion, is interested in new and unusual things, and has a good sense of humor. Such a person is ready for good clothes, but at the same time demands the highest quality and comfort from them at a reasonable and affordable price.

Sales will be carried out in small wholesale in retail stores clothing, as well as retail through its own online store. In parallel, it is planned to promote on social networks: product samples will be presented in the company’s communities on Instagram, Vkontakte and Odnoklassniki. It is also planned to participate in specialized clothing fairs and knitwear fairs.

5. PRODUCTION PLAN

The production will be located in a rented premises with an area of ​​65 square meters. meters. 40 sq. meters will be used directly for the knitting shop, 10 sq. meters will be occupied by a sewing room, the rest of the area will be for utility rooms, a warehouse, and a bathroom.

For production will be purchased necessary equipment in the amount of 798.1 thousand rubles. A detailed list is given in Table. 4 business plans. Preference will be given to universal equipment, namely fifth-class knitting machines, which will make it possible to easily expand the line of knitted products in the future. Some of the knitting machines will be electronic, which will allow you to create precise patterns, automatically knit a pattern, create and edit patterns on a computer, etc. All knitting equipment and components come with a 1-year seller's warranty. Installation and basic training are included in the price.

Table 4. List of equipment

Name

Characteristics

Price, rub.

Quantity, pcs.

Cost, rub.

Production equipment

Knitting machine Silveer Reed SK840/SRP60N

Vehicle class: 5

Number of fountains: 2

Number of needles: 200

Programming method:

Computer

Programmable pattern repeat: up to 200 needles

Country of development: Japan

Country of origin: China

121000

121000

Knitting machine Silveer Reed SK840

Vehicle class: 5

Number of fountains: 1

Number of needles: 200

Programming method:

Computer

Up to 200 needles

Country of development: Japan

Country of origin: China

82200

82200

Knitting machine SilverReed SK280/SRP60N

Vehicle class: 5

Number of fountains: 2

Number of needles: 200

Programming method: Punch card

Programmable pattern repeat:

24 needles

Country of development: Japan

Country of origin: China

92000

276000

Ketteling machine Hague 280H

Manual knitting machine Hague 280H class 5

54900

54900

Openwork carriage LC580 for Silver Reed SK840

Carriage for knitting openwork on computer machines of the 5th class.

35750

35750

Silver Reed YC-6 Color Changer

A machine for knitting multi-color fung weaves, Norwegian and double jacquard. For knitting machines SK280, SK840. Thread feeding system for 4 threads.

24100

24100

Jacquard carriage Silver Reed RJ-1 for Silver Reed SRP60N

Jacquard carriage Silver RJ-1 for elastic attachment for knitting machines Silver 60 and Silver reed SRP60N class 5.

18600

18600

Carriage Silver Reed AG24 (Intarsia) for SK280, SK840

Carriage for knitting large patterns with many colors in one row without broaches on the wrong side of the product.

6000

6000

Yarn winder

Yarn rewinding device

2900

5800

Sewing machine Janome JB 1108

Electromechanical sewing machine

8000

16000

Other equipment

Overlockers, irons with steam generators, ironing table, etc.

45000

45000

Auxiliary equipment

Computer

Personal Computer

27800

27800

Knitting machine table

Knitting machine table

7990

39950

Sewing machine table

Sewing machine table

6000

12000

Chairs

Chairs

1500

12000

PC desk

PC desk

6000

6000

Other

Other auxiliary equipment

10000

15000

Total:

798100

In addition to what is listed, you will need specialized software, necessary for tracking the process of knitting patterns and working on creating projects with complex designs. The cost of the software will be 25,500 rubles.

Knitted clothing is a seasonal product and enjoys most in demand in the period from October to April, which will be taken into account in the production plan of the enterprise. During the off-season, production will be partially reoriented to the spring-summer assortment, while revenue targets will include a 30% reduction in planned levels. Planned production indicators are given in Table. 5 business plan.

Table 5. Planned production indicators

Product

Average planned sales volume

Revenue, rub.

Variable costs

Children's knitted sweater

Men's regular knitted sweater

Long knitted men's sweater

Women's regular knitted sweater

Women's long knitted sweater/cardigan

Women's knitted top

Women's knitted coat

Children's knitted coat

Women's knitted scarf

Men's knitted scarf

Children's knitted hat

Knitted hat

6. ORGANIZATIONAL PLAN

The organizational and legal form of doing business will be individual entrepreneurship (IP). The form of taxation is simplified (6% of income). The initiator of the business will be an individual entrepreneur who previously had experience in selling knitted products of his own production in small volumes. In addition to his responsibilities for managing the company, his responsibilities will include sales management. The company's staff will include 8 people, including 5 knitters, 2 seamstresses and a design programmer. The wage fund and staffing table are shown in Table. 6. Accounting will be outsourced. Responsibilities for maintaining sewing machines will be carried out by service mechanics, whose labor will be paid under a contract. Production is scheduled to begin in August, before the start of the sales season.

Table 6. Staffing table and wage fund

Job title

Salary, rub.

Number, persons

Payroll, rub.

Knitting machine operator

Destinator programmer

Total:

184000

Social contributions:

Total with deductions:

239200

7. FINANCIAL PLAN

Investment costs for opening an enterprise will amount to 1.4 million rubles. The main amount of funds will be used for the purchase of equipment (798.1 thousand rubles), the purchase of raw materials (308 thousand rubles) and the formation of a fund working capital(200 thousand rubles). The structure of start-up costs is shown in Table. 2 business plans.

Variable costs include expenses for the purchase of raw materials and transportation costs. Variable costs are presented in detail in Table. 7 this business plan. Fixed expenses include rent, accounting, depreciation, and website hosting (see Table 8). Depreciation of fixed assets is calculated in a linear way for a service life of 10 years.

The financial plan for a three-year perspective is presented in Appendix 1.