In the world, the production of disposable tableware is gaining more and more relevance. And although the purchase of equipment is an expensive undertaking, and when drawing up a business plan, you need to carefully analyze the market, it is still a promising project that is worth paying attention to.

It is advisable to get acquainted with the nuances of the work of such a workshop in practice. A novice entrepreneur without basic skills will make too many mistakes that will ruin the project at the start. But having enough experience, you can open a mini-factory for the production of plastic cups, and then gradually expand the range.

Business Relevance

According to statistics, there has been an increase in demand for disposable tableware around the world within 10-15% annually. This suggests that people prefer it more often. The benefits are obvious:

• Can be used once and then discarded.
• Low price.
• With the help of multi-colored elements, it turns out to create a festive atmosphere in any conditions.
• Such dishes are light and do not take up much space if you have to take it with you to nature.
• Convenient to use for any purpose.

True, an increasing variety of such products appears on the market and competition among entrepreneurs is growing. On the one hand, these are Chinese suppliers of plastic tableware, the cost of which is very low. On the other hand, the emergence of more environmentally friendly varieties, for example, paper cups. But if you establish the production of safe and cheap products, you can win your niche.

First you need to decide on the main competitors, to study their strengths and weaknesses. Keep in mind imported plastic utensils, which are still in high demand. Draw up a competent business plan and think over the assortment of the offered goods. For example, disposable cups of various sizes and volumes are rightfully considered the most common. Only after that proceed to the organizational part.

Paperwork

To open a mini-workshop, you must first register as a legal entity. The advantages of an LLC over an individual entrepreneur are significant:

1. Such a firm inspires more confidence both among suppliers of raw materials and equipment, and among wholesale buyers.
2. It is possible to recover VAT on purchases.
3. In case of failure, the company risks only the authorized capital.
4. It's easier to get a loan from a bank.

When registering, indicate the OKVED code 25.24.2. Various licenses for activities are not needed, but the premises themselves and the quality of manufactured products must comply with GOSTs and the standards prescribed in SanPiN. Before starting a business on disposable tableware, be sure to study the following documents:

• GOST R 50962-96 - general technical conditions for the production of plastic products.
• GOST 15820-82 - specifying the quality standards for styrene and polystyrene copolymers, on the basis of which plastic dishes are created.
• GN 2.3.3.972-00 - adopted instead of SanPiN 42-123-4240-86, which establishes the requirements and indicators for the amount of chemicals in such materials.
• SP 2.2.2.1327-03 - describes the technological process and hygienic requirements for the operation and condition of the equipment.
• GN 2.2.4.1313-03 - where it is said about harmful substances in the composition of the air at the workplace.

In order to obtain permits for production activities from the SES, the fire inspectorate and Rospotrebnadzor, it is necessary to properly prepare the premises, purchase equipment and release the first batch of goods, which must undergo rigorous quality control. Only then can the idea be put into practice.

Workshop arrangement

When installing all the equipment necessary for the manufacture of disposable tableware, you need to select and prepare the room in a certain way. It is important to consider the following requirements:

1. The height of the ceilings should be at least 4.5 meters, and only in the absence of an extruder and a granulator, you can get by with indicators of 3.5 m.
2. The floor must be poured with concrete or laid with durable tiles.
3. The walls are covered with a fire-resistant material that can be easily washed.
4. Be sure to install good ventilation.
5. The electrical network must be three-phase and withstand the high loads of operation of all equipment.
6. Do not forget about water supply, heating and other communications.

The whole building is divided into separate zones:

• working;
• administrative;
• bathroom and shower for staff;
• wardrobe;
• warehouses for raw materials and finished products.

Make sure that the workshop has convenient access roads for unloading goods. It is better to rent or purchase such premises outside the city or in its industrial part. The total area should be about 500 square meters. m.

Equipment selection

A complete automated line for the production of disposable tableware consists of the following elements:

1. Granulator.
2. extruder.
3. Crushers.
4. Thermoforming press.
5. Product stacking machine.
6. Conveyor.
7. Machine for bending the upper edge of the glass.
8. The printer for drawing the image.
9. compressor.
10. Bulk molds for cutlery.

It is not necessary to purchase all of their varieties at once. You can draw up a line gradually, adding individual elements as the business develops and the initial investment returns. You can only start with a stacking and packaging machine and a thermoforming line. By purchasing ready-made rolls of thin film, you can do without installing other elements.

Please note that equipment manufacturers offer different models, capacities, a variety of forms, and this, in turn, significantly affects the cost. Depending on the financial possibilities and the desired production volumes of disposable tableware, you need to make a choice.

It is believed that German and Austrian machines are the most powerful and they should be purchased when creating a productive automated line that produces several million products per month. But to start, you can spend 3-4 times less and opt for Korean or domestic cars. Then the volume of production will be lower, but the cost of equipment will be feasible.

Raw material base

Plastic disposable tableware is made from two main components:

• Polypropylene - resistant to fats, oils, alcohol, products made from it can be placed in a microwave oven, and they are also allowed to be used for children's products. But when working with this material, it is necessary to strictly maintain the parameters of the technology so that its quality characteristics do not deteriorate.
• Polystyrene - it is much easier to work with it, but it has lower performance during operation.

Individual entrepreneurs began to produce, but the cost of laminated cardboard and products from it is quite high. Therefore, such a business is still losing in competition.

In the search for suppliers of polystyrene and polypropylene, you can go to several existing large enterprises that are engaged in their production. But there are certain downsides. For larger orders, small customers will have to wait too long for material, which can lead to frequent downtime.

Therefore, it is worth establishing other channels of supply. For example, pay attention to factories that collect recyclables and recycle them. And although the quality of such material is much lower, this can be a way out in the search for a permanent and reliable supplier. Or find a foreign manufacturer who is ready to offer the material at an affordable price. It is important to control the quality of the original raw materials. It must comply with GOST 10354-82.

Technological process

When creating plastic dishes, the material goes through the following stages:

1. Polyester in the form of granules is fed into the extruder. If you want to diversify the color scheme of the product, you can add different shades.
2. The raw material is heated to high temperatures, at which it begins to melt, and mixed, achieving a homogeneous mass.
3. Then it is passed through a press, which provides a finished film thickness of 2 mm. It is very important to control that the machine always produces an even web.
4. Such a roll is sent to a thermoforming machine, which involves the creation of a product (glasses, plates, etc.).
5. Here the material again lends itself to high temperatures and, due to the vacuum effect, acquires the desired shapes.
6. Further, the blanks enter the trimmer, where they are cut to size.
7. With the help of a conveyor, they go to a packaging machine or a printer for applying a logo, pattern, advertising, etc.
8. For glasses and plates, you must additionally pass the products through an apparatus that bends the edges.
9. At the end, the goods are packed into large bags.

Staff

Due to the fact that the line is fully automated, it will not be necessary to hire a large number of people to control its work. Depending on the volume of production, a different number of employees is needed. For an average workshop, it is enough to have in the state:

• A technologist is a specialist with higher education and experience in this field, it is quite difficult to find one, but his presence is mandatory to maintain product quality.
• Equipment adjusters - you should also train additionally or find professional craftsmen.
• Ancillary workers.
• Cleaning lady.
• Accountant.
• Client Relations Manager.

To deliver goods to customers on their own, it is also desirable to hire a loader and a driver. To save costs, you can perform some of the functions, for example, accounting, management, sales of products, independently.

We are looking for buyers

It is not enough just to produce a quality product. It is also necessary to find through which channels to sell disposable tableware. From advertising, you can use all available resources - the media, the Internet, ads. But it is better to establish personal contacts with the owners:

1. Catering establishments.
2. supermarkets.
3. Specialized stores selling related products.
4. wholesale bases.
5. Food preparation and delivery companies.
6. vending machines.
7. Larkov.
8. Offices.
9. Educational and other government institutions.
10. confectionery firms.
11. Organizations for the arrangement of holidays, corporate parties.
12. Catering agencies, etc.

It makes sense to hire a marketing and sales specialist, then the activity of your company will quickly pay off due to large wholesale orders and sales of finished products.

Download for free as a sample.

Financial part

Opening a mini-workshop for the production of disposable tableware will require large investments. We list the main items of expenditure.

The cost of one unit of a product is on average 0.25 rubles. If you sell disposable tableware for 0.35 rubles, then with a production volume of 10 million units per month, you can achieve a net profit of 1,000,000. Even taking into account regular deductions, you can achieve a full payback of the project in 3-4 months.

Video: production of disposable tableware.

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Russian factories of disposable tableware

— catalog for 2020. The goods were provided by 50 enterprises. Disposable tableware factories:

• "Plastic DV".
• "Atlas".
• "Artplast".
• "Bulgari Green" and others.

Manufacturers have mastered the production of plastic and paper products. Products from plastic occupied 80% of the market, from paper 20%. The companies offered an assortment: cups, containers, plates. The production also produces glasses for vending machines with drinks. The production equipment has been upgraded. Companies have mastered sales through online stores.

Manufacturing organizations have launched the production of recycled plastic products. Food manufacturers and food companies are using disposable utensils everywhere. The business has introduced new packaging methods, used safe raw materials and materials. Prices for Russian products are up to 70% more profitable than imported ones.

Transport organizations will help with delivery in Moscow and the Moscow region, to federal regions and abroad. Enterprises have entered addresses and phone numbers in the "Contacts" tab on the exhibition website. The Russian manufacturer is looking for suppliers, wholesale buyers. An employee of the company will inform you how to buy goods in bulk, download the price list, and conclude a dealer agreement. The list is being updated.

One of the promising areas for today is the production of paper tableware as a business. By purchasing good powerful equipment and mastering the manufacturing technology, you can conquer a still unfilled market. After all, most of these goods come to us from abroad, and there are very few domestic workshops.

It is enough to correctly draw up a business plan, study in detail the market of the selected region, prepare the production process, hire employees and agree on the supply of the first batch of goods. And after 6-12 months you will start to receive a net profit, which will make it possible to expand and offer customers new options for dishes.

Business features

Disposable cups and plates quickly became fashionable. But if until recently only plastic options could be found on store shelves, today they have been successfully replaced by paper products. This dish has the following advantages:

1. Hygiene.
2. Environmental friendliness.
3. Does not spoil the taste of food.
4. Low level of thermal conductivity, which makes it possible not to burn your hands when holding a hot drink.
5. The material from which it is made completely decomposes within a few years without causing damage to the environment.
6. It is easy to print an advertisement or a company logo on paper.

Such products are increasingly in demand, but in Russia there is still a very low level of competition among manufacturers. By making disposable tableware, even foreign suppliers can be squeezed out by lowering prices.

This business is good because an automated well-established line will produce dishes 24 hours a day, all year round. And it doesn't take a lot of workers. With not very high costs, you will reach full payback in a few months. Not surprisingly, the production of paper tableware is considered a very promising project.

Company registration

You can register a business as an individual entrepreneur, but still experts recommend it, since a legal entity will have its own advantages:

• more founders available;
• in case of failure, you risk only the authorized capital;
• large companies prefer to cooperate with the firm, rather than with an individual entrepreneur;
• such business causes more confidence in various regulatory services;
• there is an opportunity to refund VAT, which significantly affects the financial component.

In addition, you will need to select the appropriate OKVED code for the production of disposable paper tableware. When registering employees, you need to register with the Pension Fund and the FSS. And also be sure to obtain permission from the SES and the fire inspection for the production of food products, to which this type of product belongs. Particular attention should be paid to the requirements of GOST and SanPiN.

Technological stages

When setting up an automated line using modern equipment, the production of disposable tableware is a simple process:

1. Printed on a laminated sheet of paper.
2. The workpiece of the desired size is cut with a special press.
3. In the molding machine, the product is given the planned volumes.
4. The edges are soldered, the excess is cut off.
5. If this is the production of cups, then the bottom is cut out separately and laid inside.

As a raw material, a special laminated paper (one- or two-sided) is used. Its density should be 150-350 g/m2. Finnish material is considered the best in quality, but due to high prices, the cost of such dishes will be too high. Therefore, it is recommended to use paper from a domestic manufacturer, which will significantly reduce costs.

Workshop selection

Enough space is required to make disposable tableware. Depending on the assortment, expected turnover and the availability of certain machines, the appropriate premises are selected:

• it should be located in the industrial part of the city;
• minimum ceiling height - 4.5 meters;
• concrete or tile floor;
• refractory coating on the walls;
• the presence of a three-phase power supply is mandatory;
• installed water supply and good ventilation system.

The entire building is divided into certain working areas - workshop, warehouse, administration, utility rooms, bathrooms, locker rooms for employees. Also check the list of requirements from the sanitary and epidemiological service and fire safety so that the regulatory authorities do not make claims.

What equipment to buy?

In order to produce paper disposable tableware, you will have to purchase an automated line. First, it is desirable to decide on the list of required elements, for example:

1. Machine for cutting blanks.
2. Device for thermal or ultrasonic treatment.
3. Printing press.
4. Nozzles and blanks for giving the desired shapes and sizes, etc.

Keep in mind that plates and glasses will require two different lines. After all, even if it is possible to change nozzles on the same machine, in order to maintain the desired production speed, it is highly undesirable to stop the process.

When choosing, pay attention to the power of the device, the quantity and quality of manufactured products, as well as the method of gluing parts. It can be ultrasonic or thermal. The first option is preferable, albeit expensive.

Another important point when buying equipment is the choice of manufacturer. European and American machines are of high quality and good speed, but their price may seem too expensive. Chinese devices on the market are considered the cheapest, but they also give out a lot of marriage, which will significantly affect the entire workflow.

The choice of equipment from a European manufacturer is considered the most optimal, since it is available for a more suitable price to purchase an automated line for the production of good quality disposable tableware.

Staff

To work on such machines, you do not need a large number of people, and even more so highly qualified specialists. Therefore, it is enough to hire a few people who will only control the machines and fold the goods.

True, you still have to hire:

• Accountant for financial reporting or invite him only when necessary.
• A sales manager, since the success of the entire business largely depends on established relationships with customers.

After the production of products is established, one of the most important tasks remains to organize the sale of the manufactured goods. It is better if an experienced manager takes care of this issue. Basically, paper disposable tableware is purchased by:

1. (cafes, restaurants, fast food).
2. Sports complexes.
3. Entertainment centers.
4. etc.

To disseminate information about your production, you can use all modern available advertising methods - the media, the Internet, banners, ads, etc. By concluding several contracts with regular wholesale customers, you will ensure the stability of your business and quickly reach full payback.

Download for free as a sample.

Financial calculations

To predict the profitability of the project and find out for what period you can return your initial investment, you need to determine the cost of the selected equipment, production volumes and establish a quick sale of goods.

For example, if you buy an automated high-power line for 1 million rubles, you can count on the production of 35 products per minute. With 24/7 production, this will be approximately 1,500,000 copies per month. And if you make a low margin on the goods, say, 1 ruble in excess of the cost, then the income will be 1,500,000 rubles.

From this amount, taxes, deductions for wages, utilities, the purchase of raw materials for the next batch of goods, etc. must be deducted. As a result, after six months, with an established sale of finished dishes, we can talk about the full payback of the initial investment.

• to acquire better and more powerful equipment;
• install machines for a variety of assortment;
• open branches in other regions, etc.

Video: production of paper cups.

In this article:

Disposable plastic utensils are no longer a novelty. This is an affordable and convenient way to reduce cleaning time and the weight of luggage on vacation or during transportation. Despite the noise periodically rising in the press about the harm of plastic containers, it is in wide and constant demand. Because this is comfort for little money, and the “danger” of plastic for food is easily neutralized by its correct use. This product will always have its buyer. But will its production be profitable? Let's consider it step by step.

Areas of application and possible marketing

Plastic products presented in today's disposable tableware market: plates, cups, glasses, skewers, drink stirrers, spoons, knives, forks, trays and food storage containers of various shapes and sizes. Dishes are made of plain and foamed polystyrene (for cold products) or polypropylene (for high temperatures, microwave ovens).

Scopes of plastic utensils:

• catering points operating on the principles of "fast food" (pancake shops, pizzerias, children's cafes, canteens);
• enterprises for the delivery of ready-made meals to your home or office;
• grocery stores;
• food production enterprises;
• retail outlets with goods by weight (confectionery, dairy products, ready-made salads).

A huge segment of the disposable tableware market is occupied by plastic cups - they are used almost everywhere: in offices, sanatoriums, children's and sports facilities (for coolers, in vending machines for hot and cold drinks, in catering). Of course, the level of competition here is much higher than in the manufacture of other plastic tableware products.

To start production, you should decide on the product range. To do this, you need to assess the presence of competing enterprises in the region, their range and pricing policy. Despite the large number of offers on the market of plastic products, there may not be worthy competitors, since a huge amount of plastic utensils are brought from China, and, as practice shows, the buyer is more loyal to a domestic manufacturer, even if the price of his products is higher.

Organizational issues of registering a business for the production of plastic utensils

The choice of organizational form for the legal registration of a business depends on the size of the planned profit. It can be either an individual entrepreneur (for a small enterprise) or an LLC. The latter, despite the greater number of paperwork, is much easier to agree on cooperation with large enterprises both in the purchase of raw materials and in the conclusion of contracts for the supply of finished products. Traditionally, there is more trust in a legal entity. Yes, and VAT refunds are important in the tax optimization procedure. Therefore, the optimal organizational form for starting production is an LLC on the general taxation system, including VAT.

The following code should be indicated as the main activity: 25.24.2 Manufacture of plastic tableware, kitchen utensils and toiletries

The activity for the production of plastic utensils is not licensed, but it will be necessary to issue certificates and technical specifications for the compliance of finished products with SanPiN standards and the requirements of GOSTs.

Pay attention to the following regulatory documents:

• GOST R 50962-96 - “Utensils and household items made of plastic. General technical conditions”;
• GOST 15820-82 - "Polystyrene and styrene copolymers";
• GN 2.3.3.972-00 - instead of SanPiN No. 42-123-4240-86 "Permissible migration quantities (DKM) of chemicals emitted from polymeric and other materials in contact with food and methods for their determination";
• SP 2.2.2.1327-03 - "Hygienic requirements for the organization of technological processes, production equipment and workplace";
• GN 2.2.4.1313-03 - "MAC of harmful substances in the air of the working area".

The nuances of choosing a production facility

If it is planned to manufacture a full cycle with the operation of an extruder, the following requirements must be met:

• the height of the room is not lower than 4.5 m;
• floor - concrete or tile;
• walls - 1.5-2 m from the floor surface are finished with non-combustible material;
• good ventilation; - possibility of connection to the water supply system;
• connection to a 3-phase power supply.

If the finished film is used as a raw material (in fact, work is carried out on a thermal press and packaging), the ceiling height is acceptable lower, but not less than 3.5 m.

According to the functional purpose, the production room should be divided into the following zones:

• Workshop for the production of plastic utensils;
• Administrative and amenity premises;
• Warehouse for storage of raw materials;
• Warehouse for storage of finished products;
• Locker rooms for staff;
• Bathroom.

Raw materials - choose quality

Technological process of plastic tableware production

Depending on the type of product, there are two technologies for the production of plastic utensils: molding and casting. Thick-walled tableware (cutlery, premium-class goods: glasses, wine glasses, glasses according to individually made forms) is made by the casting method. The casting process is rather slow, the production cost is high, since here the weight determines the quality and strength of the finished product. For example, the weight of a standard cup with a capacity of 200 ml is 3 g, made by injection molding - up to 10g.

The manufacture of dishes by the molding method is more promising for mass consumption. The automated molding line can produce up to 30 million cups (13-18 million plates) per month.

Let's consider step by step the technology of manufacturing plastic utensils in this way:

1. Raw materials in the form of polyester residues (recycled) or finished pellets are fed into the extruder. If it is planned to produce colored dishes, colored ones are added to white granules.

2. In the extruder, the granules are heated to the melting temperature, the melt is constantly mixed with a screw press. Having reached the desired consistency, the mass passes through the press, forming a plastic sheet, about 2 mm thick. Basic requirement- uniform thickness of the resulting product.

3. Ready film roll enters thermoforming machine, where, depending on the type of product, molds of various configurations are used.

4. But before forming blanks for future dishes, the film must be heated. To do this, it is sent through a 3-meter furnace, which heats the material to a plastic state.

5. In the thermoforming machine, the web is sucked tightly into the molds.

With the help of a press, finished products (cups, plates, packages) are squeezed row by row.

7. The resulting film cuts are disposed of for further use. Thus, the production process is waste-free.

8. The trimmer transfers the products to the machine, which stacks the products and transfers them to the conveyor belt.

9. The tape transfers products to packaging. Or for further modification (heating and rolling of the upper edge of the cups, to form rounded rims; applying printed images and logos), and then on the packaging.

We draw up a business plan for the production of plastic dishes

1. Enterprise LLC "X" plans to produce the following product

• cutlery (spoons, knives, forks);
• glasses (with a capacity of 200 ml);
• dishes.

2. Raw materials

• for the manufacture of cutlery and plates - polypropylene;
• for cups - polystyrene.

The manufactured products will be transparent (glasses) and white (the rest of the goods), since the color additives contain dyes-chemicals that are harmful to health. Waste-free production (film residues are remelted in an extruder for further use).

3. Sales

• stationary catering points (50%);
• population and offices (20%) - seasonal outdoor retail outlets (20%);
• cafe (5%);
• enterprises for the delivery of meals, the production of pastries and confectionery (8%).

4. Room

Rented industrial premises - 500 m 2 * 1400 rubles / m 2. Rental price - 700,000 rubles / month. (8,400,000 rubles/year)

5. Capital investment

A) Technological equipment (the price includes delivery of the line to the production workshop, installation, commissioning, personnel training):

• Extruder - 1,048,950 rubles,
• Thermoforming machines - 2 pieces * 672,000 rubles = 1,344,000 rubles,
• Molds - 5 pieces * 241 710 = 1 208 550 rubles,
• Compressor - 600,600 rubles.

B) Additional equipment:

• 2 computers and office equipment - 65,100 rubles,
• transport (Gazelle car) - 3 * 82,950 = 248,850 rubles.

Total - 4,516,050 rubles.

6.Calculation of production capacity

M = release rate (according to technical data) * equipment operating time

It is planned to work in 2 shifts of 8 hours with a break for lunch (Saturday, Sunday, official holidays - days off).

Projected equipment operation time = (calendar days - weekends - holidays) * number of working hours * number of shifts \u003d 249 * 7 * 2 \u003d 3486 hours / year

Excluding 60 hours/year of downtime for maintenance and repair work - 3426 hours/year.
Production capacity \u003d productivity rate * number of equipment in operation * equipment operation time

In accordance with the characteristics of the equipment, we will calculate the production capacity for each type of product:

M (glasses) \u003d 20,000 pieces * 1 * 3426 h \u003d 68,520,000 pieces / year

M (plates) = 18,000 pieces * 1 * 3426h = 61,668,000 pieces / year

M (knives) = 21,000 pieces * 1 * 3426h = 71,946,000 pieces / year

M (forks) = 21,000 pieces * 1 * 3426h = 71,946,000 pieces / year

M (spoons) \u003d 21000 pieces * 1 * 3426h \u003d 71,946,000 pieces / year

7. Calculation of material costs

Material costs for the production of 1 unit of production = the amount of consumable material * the purchase price of the material.

Plates (0.005 kg x 61,668,000 pieces) x 40 rubles = 12,333,600 rubles.

Cups (0.004 kg x 68,520,000 pieces) x 36 rubles = 9,866,880 rubles.

Cutlery - (0.002 kg x 71946000 pieces x 3) x 40 rubles = 17,267,040 rubles.

Other material costs (packaging, fuel, etc.) - 9,866,880 rubles.

Total material costs - 49,334,400 rubles / year.

8. Personnel and payroll

The number and total payroll for the year (including vacation pay and bonuses in the season) to ensure 2-shift work of the enterprise:

• Director - 435,600 rubles,
• Accountant - 382,800 rubles,
• Technologists (2 * 211,200 rubles) - 422,400 rubles,
• Equipment adjusters (2*204,600 rubles) - 409,200 rubles,
• Workers (20 * 198,000) - 3,960,000 rubles,
• Loaders (4 * 184 800) - 739 200 rubles,
• Drivers (4 * 171600) - 686 400 rubles,
• Cleaners (2 * 165,000) - 330,000 rubles.

Total total wage fund - 7,365,600 rubles / year

Payroll taxes (UST) will amount to 1,915,056 rubles/year

During the high season (April-September), it is planned to create additional places and flexible working hours for general workers (students).

9. Calculation of the cost of production

The cost of a unit of production is calculated as the sum of material costs, wages and social needs (UST), depreciation and other costs (rent + advertising).

Plates - 14,309,976 (material costs) + 1,473,120 (salary) + 383,011.2 (UST) + 1,578,821 (depreciation) + 1,741,000 (rent + advertising) = 19,485,928.20 rubles

The cost of 1 plate is 19,485,928.20 rubles / 61,668,000 pieces = 0.32 rubles

By analogy, we calculate the cost of other products:

• cups - 0.25 rubles / piece,
• cutlery - 0.18 rubles / piece

10. Determination of the selling wholesale price

Unit price \u003d Cost price of 1 piece + Profit margin (according to standards - 25%)

We calculate the minimum sales price threshold for wholesale:

• plates - 0.32 + (0.32 * 25%) \u003d 0.40 rubles.
• glasses - 0.25 + (0.25 * 25%) \u003d 0.31 rubles.
• cutlery - 0.18 + (0.18 * 25%) \u003d 0.23 rubles.

11. Calculation of the production program

Sales proceeds \u003d number of pieces of products / year * price per piece

Glasses - 68,520,000 pieces / year * 0.31 rubles = 21,241,200 rubles / year

Plates - 61,668,000 pieces / year * 0.40 rubles = 24,667,200 rubles / year

Knives - 71,946,000 pieces / year * 0.23 rubles = 16,547,580 rubles / year

Forks - 71,946,000 pieces / year * 0.23 rubles = 16,547,580 rubles / year

Spoons - 71,946,000 pieces / year * 0.23 rubles = 16,547,580 rubles / year

Total revenue for the year: 95,551,140 rubles / year.

12. Calculation of balance and net profit

Based on the calculated data, we draw up a financial plan for the production of plastic utensils in value terms:

• Sales proceeds - 95,551,140 rubles / year,
• The cost of dishes - 75 217 160 rubles / year,
• Profit from sales (balance sheet) - 20,333,980 rubles / year, (Revenue - Cost)
• Income tax (20%) - 4,066,796 rubles / year, Net profit \u003d Balance sheet profit - Income tax \u003d 16,267,184 rubles / year.

13. Profitability calculation

Product profitability is calculated by the formula: P = (Balance profit: Cost) x 100% P = 20,333,980: 75,217,160 * 100% = 27%

Conclusion: The plastic tableware business is profitable with large scale sales. Subject to the estimated load of production capacities, the initial investment in a business project can pay off within 2-3 months.

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How to start a production of disposable plastic tableware