Business plan for the production of cabinet furniture. Furniture business - take it and do it! Making original furniture as a business

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Upholstered furniture occupies about 15% of the entire furniture market, and its production is quite an attractive niche, especially for small and medium-sized businesses.

What is the reason for such popularity?

First, manufacturing upholstered furniture is getting more and more form "manufacturing to order". If it is difficult for private entrepreneurs to compete with large enterprises for the production of cabinet furniture and solid wood products, then it is quite realistic for the production of small batches of upholstered furniture (of course, in terms of profitability of the business, and not its volumes - here the factories are out of competition).

Secondly - Most of the work in production is done by hand. and therefore no expensive equipment is required.

Thirdly - small business adapts more flexibly to fashion trends and changing consumer tastes. If it takes about three months for a factory to reconfigure a new model, a small business can refocus in a matter of days. Various wood materials, as well as upholstery, exotic colors, masterful imitations of expensive fabrics - on such "bricks" of exclusivity, an experienced entrepreneur can build a profitable business with the prospect of further expansion.

What is "upholstered furniture"?

In fact, there is no such term in any standard or normative and technical documentation. There is furniture designed for sitting and lying, which include:

• sofa,
• armchair,
• chair,
• couch,
• couch,
• bench,
• deck chair.

Many of the above types of furniture can be both hard and soft seated (such as the same sofa or chair), and they all fall into the category of seating and lying furniture. But in the "unrecognized", but to everyone known variety upholstered furniture- only items with softness elements: springs, pillows, various fillers.

Market analysis of upholstered furniture

An assessment of consumer demand shows that wealthy buyers purchase new sofas and armchairs at least once every 3-4 years. But at the same time, 60% of the domestic upholstered furniture market is occupied by products of the middle price range, and premium class furniture - only 13%. This is due to the fact that buyers of expensive furniture prefer branded imported products.

The trends of today's upholstered furniture market are as follows:

1. Most entrepreneurs prefer to work on individual orders, production "on stream" is gradually becoming obsolete. The buyer is not interested in a product that can be found in every third furniture store - today the originality of design plays a leading role, which is sometimes inferior even to operational properties (a typical example is white upholstered furniture or sofas with silk upholstery);
2. For the successful operation of the production of upholstered furniture, sufficiently large working capital(with a relatively low cost of production equipment). They are needed for the purchase and storage of a large assortment and quantity of fabrics, other upholstery material for quick order fulfillment. This is because it is not always possible to withdraw money from circulation - funds can be frozen in the form of finished products for the period of the furniture “off season”;
3. According to the experience of existing manufacturers, sales through stores show the following result: out of 1000 pieces put up for sale, about 200-250 are sold.
4. You should count on the sale of goods in the region in which the production workshop is located - most upholstered furniture products (primarily sofas) cannot be transported disassembled. Delivery to remote regions will be expensive, which will significantly affect the competitiveness and sale price of the product (which is why there are practically no imported furniture in the low and medium price range in Russia - it is profitable to supply only premium class products).
5. Our compatriots traditionally prefer upholstered furniture with transforming mechanisms(in the West, the situation is opposite - the sofas for the living room do not fold out). The most popular transformer models: eurobook and dolphin.

Technological process of production of upholstered furniture

Consider the production of sofas

Consider, for example, the manufacture of the most popular and technologically complex representative of the category "upholstered furniture" - sofa. Unlike armchairs, chairs and other furniture, it is supposed to use a transforming mechanism that turns the sofa into a bed.

So, all sofas have a common component structure:

• frame - the main structural element on which the rest of the sofa is attached. It performs the main strength functions in the operation of furniture, is the basis for fastening the remaining parts during the formation appearance and giving softness;
• elements of "elasticity" (soft fillers and spring blocks);
• transformation mechanism;
• cover with upholstery fabric.

Manufacturing technology:

1) In the carpentry shop, plywood and boards are sawn into wooden blanks, which are assembled here in the frame of future upholstered furniture.

Procurement operations go through the following stages:

• On a trimming machine, lumber (plywood) is cut to length;
• On the circular saw plywood is cut in width;
• The resulting part is ground on a four-sided machine, after which the tenoning machine cuts out spikes and eyes in it;
• Using a hand-held power tool, internal parts are cut out of boards (fiberboard, chipboard);
• The transformation mechanism is attached (for folding sofas);
• The base frame is assembled.

2) Finished frames go to the upholstery shop, where they are glued with foam rubber and fired with upholstery. To begin with, on a wooden base, a special nonwoven fabric – darnite. This helps to avoid knocks and squeaks during the operation of the finished product.

3) Softness elements are installed - spring blocks that perform orthopedic function. Blocks are fixed evenly around the entire perimeter and in the central part

4) Along the perimeter of the block glued foam, which eliminates the possibility of contact with a solid frame frame

5) Top spring block glued dense woven material, which prevents the block springs from abrasion of the overlying layer of gasket material.

6) Most often used as a gasket material spangon, foam rubber or coconut coir.

Spangon and foam rubber(secondary foaming) is a cheaper option, but after a year or two of active operation, such a sofa begins to “sag” and fail.

coconut coir- a more rigid and durable material that will last about 7-8 years.

7) After the cushioning material, there is another element of softness - foam rubber 40 mm high, density - 35-42. Between the foam rubber and the upholstery, it is necessary to install a synthetic winterizer, which will allow the foam rubber to “breathe”

8) The sewing shop uses equipment to work with any kind of trim - from faux fur to genuine leather. Here, the upholstery fabric for future sofas is cut, which is “shooted” to the multilayer base in the upholstery shop.

9) Here sew covers for certain elements of upholstered furniture(pillows, backrests, armrests, seats). They are “dressed” on a base frame with a glued soft filler - foam rubber, padding polyester.

10) After the control assembly and finishing, the product is packed using polyethylene, cardboard and sent to the warehouse of finished products.

Business plan for opening an enterprise for the production of upholstered furniture

1) Legal form of the enterprise

To start the production of upholstered furniture ( for example - sofas) it was decided to organize an enterprise with the legal form of ownership of LLC on the general taxation system.

For the manufacture of upholstered furniture and its subsequent sale, the charter must indicate the following OKVED activity codes:

• 36.14 - Manufacture of other furniture,
• 51.47.11 Wholesale of furniture,
• 52.44.1 Retail sale of furniture.

2) Certification and GOST

The production of upholstered furniture does not require a license, but in order for the product to receive a quality certificate, the manufacturing technology must comply with the following GOSTs:

• 19917-93 Furniture for sitting and lying. Specifications.
• 16371-93 Furniture. General specifications.
• 21640-91 Furniture for sitting and lying. soft elements. Method for determining softness.
• 19120-93 Furniture for sitting and lying. Sofa beds, sofas, chair beds, lounge chairs, couches, ottomans, benches, banquettes. Test methods.
• 13025.2-85 Household furniture. Functional dimensions of furniture for sitting and lying.

3) Necessary equipment for launching the production of upholstered furniture

For the operation of the production workshop, it is necessary to purchase the following equipment:

• Combined machine KSM 1A for woodworking - 20,000 rubles;
• Multi-saw edger TsDK-5 - 31,800 rubles;
• Lathe - 8500 rubles;
• Trimming machine (TsKB-40) - 21,000 rubles;
• Circular saw - 19,900 rubles;
• Grinding (four-sided) machine - 38,000 rubles;
• Milling machine with tenon-cutting carriage - 14,800 rubles;
• Drying equipment - 11,000 rubles;
• Pneumatic clamps - 4,500 rubles;
• Hand power tools (drills, hammers, screwdrivers) - 10,000 rubles;
• Cutting tables (2 pieces) - 8000 rubles;
• Sewing machine class 1022 - 5800 rubles;
• Sighting pistols: 2 pneumatic steppers for attaching fabric - 2500 rubles. and a pneumatic gun for attaching spring blocks - 1300 rubles;
• Cutting tool (scissors, knives) - 2000 rubles;
• Measuring and marking materials (rulers, goniometers, folding rules, etc.) - 500 rubles.

Total: 199,600 rubles.

For the operation of the office and warehouse, it is planned to purchase auxiliary equipment:

• Office equipment (computer, laptop, printer, modeling program - "furniture designer");
• Office furniture (tables, chairs, safe, exhibition stands);
• Warehouse furniture (tables, chairs, closed and open shelving).

Total - 88,000 rubles.

Total fixed assets: 287,600 rubles.

4) Premises for the production workshop

To accommodate an enterprise for the production of upholstered furniture, it was decided to rent a production workshop with an area of ​​450 m 2 at a price of 180 rubles / m 2. The basic requirements for the premises are standard for a workshop for the manufacture of any wooden furniture: three-phase electricity, humidity control, availability of access roads, heating and other communications.

The room will be divided as follows:

• material warehouse (with a compartment for drying boards) - 50 m 2;
• carpentry shop - 80 m 2;
• sewing and upholstery shop - 70 m 2;
• assembly and packing shop - 50 m 2;
• warehouse for finished products - 100 m 2;
• office - 30 m 2;
• exhibition hall - 70 m2

Total: rental price per month: 450 m 2 * 180 rubles = 81,000 rubles.

5) Personnel for upholstered furniture enterprise

• director - 30,000 rubles;
• accountant - 15,000 rubles;
• designer-acceptor of orders - 15,000 rubles;
• sales manager - 15,000 rubles;
• production master - 20,000 rubles;
• 2 workers in the carpentry shop (joiners-assemblers) - 30,000 rubles;
• seamstress-cutter - 10,000 rubles;
• a worker in an upholstery shop - 15,000 rubles;
• 2 auxiliary workers - 16,000 rubles.

Salary Fund: 166,000 rubles / month.

6) Production plan

First initial stage it is planned to produce 100 sofas per month. In the future, the number of products will increase in accordance with custom agreements, and the assortment range will be replenished with folding chairs and furniture sets (sofa + 2 chairs).

Having studied the sales prices and types of sofas of similar designs in the shops of the region, it was decided to focus on the original tapestry fabric with multi-color embroidery, which will suit any interior.

7) Calculation of the consumption of materials and raw materials

Calculation of the consumption of materials and raw materials for the manufacture of a unit of production (soft sofa):

• plywood - 1 m 2 * 59 rubles = 59 rubles;
• edged board - 0.08 m 3 * 600 rubles = 48 rubles;
• Fiberboard - 2 sheets * 70 rubles = 140 rubles;
• nails - 0.7 kg * 12 rubles = 8.40 rubles;
• bolts - 0.5 kg * 20 rubles = 10 rubles;
• screws - 0.2 kg * 20 rubles = 4 rubles;
• tapestry - 8.4 running meters * 220 rubles = 1848 rubles;
• threads - 0.1b * 6 rubles = 0.60 rubles;
• glue - 0.2 kg * 15 rubles = 3 rubles;
• cardboard - 2 kg * 12 rubles = 24 rubles;
• polyethylene - 13 m 2 * 9 = 117 rubles;
• foam rubber - 0.3 kg * 45 rubles = 13.50;
• batting - 4 p.m. * 28 rubles = 112 rubles;
• accessories - 30 rubles;
• pillows - 6 pieces * 80 rubles = 480 rubles;
• fabric 1 m * 90 rubles = 90 rubles.

Total: 2987.50 RUB

8) Calculation of other material costs:

• advertising costs - 30,000 rubles;
• payment for water supply - 82.23 m3 * 5.3 rubles = 440.00 rubles;
• electricity - 2191 kW / h * 0.25 rubles = 547.75 rubles;
• production runoff - 61.9 m 3 * 20 rubles = 1238 rubles;
• heating - 4.099 Gcal * 102.47 rubles = 420.02 rubles;
• payment for security and alarm - 1700 rubles;
• telephone and Internet - 3100 rubles;
• payroll taxes - 62,250 rubles;
• depreciation - 14,380 rubles.

Total: 114,075.77 rubles / month.

9) Cost and sale price

Cost calculation for 1 product = (Material costs for 1 product + labor costs + other costs) / quantity of products

Cost price \u003d (2987.5 rubles * 100 pieces + 166,000 rubles + 114,075.77 rubles) / 100 pieces \u003d 5788.26 rubles.

Selling price \u003d cost of 1 product + profit margin (25%) \u003d 7235.33 rubles

10) Calculation of the projected net profit and payback period for the production of upholstered furniture

Monthly revenue - 100 pieces * 7235.33 rubles = 723,533 rubles;

Costs per month (material + salary + other costs) = 2987.5 rubles * 100 pieces + 166,000 rubles + 114,075.77 rubles = 578,825.77 rubles

Income taxes - (Revenue - Costs) * 20% \u003d 28,941.45 rubles.

Net profit(Revenue - Costs - Taxes) = 115,765.78 rubles

Profitability of production - 25%

ROI = Net Income / Capital Costs = 4 Months

Furniture Manufacturing: Analysis of 9 Concepts + Detailed Furniture Manufacturing Business Plan: 4 Steps to Building Your Own Business.

Furniture manufacture good business idea.

Expensive, difficult and a lot of competition? Yes, to get into furniture production, you need to have a clear plan of action that will lead you to success.

“Why this particular idea? I can get into making British hats: less competition, you can easily become a leader.

Yes, one cannot but agree with this statement. furniture business tough, competitive environment.

But here's what you get in return for the money spent and effort in the organization own production for furniture:

You can earn much more on the production of furniture than on fur hats.

It is not only about the manufacture of goods: selling, assembling, dealership activities all bring real income.

Regular customers.

Wholesale purchases and long-term cooperation are the basis of the work of furniture factories.

Sustainable profitability of production.

Quality furniture is always on sale. Every year the demand for domestically produced goods of the middle price category is growing.

Opportunity to expand your business.

The percentage of Russian products on the market has grown to 55-70%. Demand creates supply.

The formation of regional production units will allow competing in the battle for a monopoly in the furniture market.

How to open your own furniture manufacturing business without huge investments? Here is the main question of the article.

Is it real? Yes, no doubt, without large investments it is quite possible.

When you read this article to the end, you will have no doubts about the veracity of this statement.

First step: decide on the concept of furniture production

Why do you think the demand for furniture has remained stable over the years?

Diversity is the key to the success of this industry. The versatility of the market allows each manufacturer to find their "island" of responsibility.

Let's list the areas of life where they can be applied various modifications the same furniture

• educational institutions;
• shops (hypermarkets, trading floors);
• official representations;
• business centers;
• residential buildings;
• apartments;
• , cafes, public canteens;
• entertainment centers.

Each of these establishments has a certain style of interior, which means that the furniture must have a unique design. Variety is the basis for special product offerings.

The market is divided into a dozen sections, each of which differs from the rest in production materials, furniture design, and pricing policy.

Deciding on the concept of your product is the first step to the success of production.

Let's evaluate together the main sections of furniture production in Russia.

1) Manufacture of wooden furniture.

The basic version for production is the most accurate description of this direction. Wood is considered the so-called warm material.

Wooden furniture is used in residential premises, educational institutions, hotels, any service centers where the emphasis is on the client.

What are the benefits of manufacturing wooden furniture?

• durability;
• reliability;
• ease of processing;
• sufficient amount of raw materials for production + moderate cost;
• variety of furniture designs.

Also, one should not forget about other important features of wood: it perfectly retains heat + has a low density (the weight of the material is relatively small).

Is production worth it? wooden structures Or is it better to find analog materials?

Nothing beats wood for a beginner carpenter.

2) Manufacture of metal furniture.

Production of metal furniture: what is it intended for?

• Warehouses requiring practical furniture capable of withstanding heavy loads.

For the storage of drugs, as well as maintaining safety, metal structures are better suited than others.

Food industry.

Working with some products (meat, fish, quick-frozen products) requires the use of stable and easy-care structures.

banking industry.

The main purpose of using metal furniture is maximum safety.

• Chemical industry, metallurgy and other industries involving the use of specific materials.

Working with metal is very different from trimming and shaping wood structures. Without special skills and abilities, you should not take on welding and metalworking machines.

3) Manufacture of solid wood furniture.

Readers may have a question: “What is the production of solid wood furniture?”

Solid wood is solid materials, i.e. boards, wooden shields that did not lend themselves to any processing. The principle of mining an array is sawing solid wood.

Solid wood products have a unique look, and working with them requires special knowledge and many years of experience working with wood.

The cost of raw materials for such furniture is high, so you can use this expensive and fragile material only if you are completely confident in your skills.

Is this the best idea for a start-up business? Definitely not! Only the most experienced entrepreneurs take the risk of taking on the production of luxury solid wood furniture.

Too much big chance burn out, especially considering the fact that serious customers turn only to experienced market players who have managed to strengthen their reputation with deed and time.

4) Manufacture of upholstered furniture.

Upholstered furniture is an indispensable attribute of a cozy home interior apartments, private houses.

The trend of the 21st century is office equipment with all the amenities for employees, so the scope of this concept is only growing.

The design of upholstered furniture sometimes impresses with its functionality and thoughtfulness of details.

But, it is necessary to understand that the client's demand is always focused on simple and understandable forms, comfort and low price.

What problems will you face if you choose the production of upholstered furniture?

The need for hand upholstery.

Automated upholstery equipment costs a lot of money, so it will be cheaper to use the services of a professional upholsterer.

The manufacture of the frame + upholstery of the cover takes up to several days.

The impossibility of full automation can adversely affect overall productivity.

Cost of materials.

The price of upholstery materials for furniture may exceed the cost of a frame assembled from fiberboard and chipboard.

Upholstered furniture is not a panacea for a budding entrepreneur. The cost and labor intensity of production require serious capital investments.

5) Manufacture of cabinet furniture.

Simple cabinet furniture made of chipboard is used in all spheres of human life. A bench for a classroom, a kitchen corner, a simple book table - all these are case products.

The technological process of its production can be either 90% automated or manual, depending on the complexity of the design.

Why is the production of cabinet furniture a great idea for a small business?

Simplicity of design.

You do not need to use expensive designer services. Simplicity of design is the key to success in this sector of furniture production.

Easy assembly.

The process can be automated, but in-home furniture collection services can also be provided.

This will serve as another marketing advantage for your business.

High profitability.

There will always be clients.

With a little effort, you can establish contact with business centers, or educational institutions.

It is necessary to choose the direction for permanent cooperation, this will ensure the stability of orders + the uniformity of work.

6) Manufacture of office furniture.

The production of office furniture is a narrow specialization of the "cabinet" direction. Often, the production of cabinet furniture for the office differs from the production of household furniture.

The most obvious sign is the rigor of design + discreet shades.

The best format for selling your services is to place orders for complete office furnishing.

What are the features of design in the production of office furniture?

• The designer must develop a general concept of the room, i.e. each piece of furniture in the office should match the overall atmosphere.
• Clear product lines: nevertheless, the rigor of the workflow must be displayed in every detail.
• Materials: using the same type of materials for production allows you to invest minimum amounts for manufacturing.

Manufacture of cabinet furniture for office? Yes, but only if you initially borrow correct position on the market.

Make furniture in a moderate price category, focusing on small offices. Then success among buyers is guaranteed.

7) Manufacture of furniture to order.

Custom furniture manufacturing is a separate business sector. And also perfect suitable option for your own business.

The main goal of such an entrepreneurship is to get one order, fulfill it with high quality, and only then take on the second one.

If you are an individual entrepreneur who has a garage with a minimum set of equipment, this is your Goldmine. Of course, you need to have experience working with wood and be a specialist high level for such a production.

Customers order the services of an individual master carpenter only if there is a need to produce exclusive furniture.

The professionalism of the entrepreneur and his team is of paramount importance in business development.

8) Manufacture of children's furniture.

The production of furniture for children should be accompanied by constant control. It is important to remember who you are creating the product for.

The basic quality standards that the production of children's furniture has:

Environmental friendliness of materials.

Particular attention should be paid to the use of polymers.

Any open contact of a child's skin with industrial chemicals can lead to irritation and other unpleasant consequences.

Design practicality.

Furniture should be stable and practical, this will ensure the safety of the child.

Interesting design.

Young children perceive the world differently. For them, not only practicality is important, but also the visual component.

If you are just starting your entrepreneurial journey, leave the production of children's furniture to other market players.

Any slip in the production of an inexperienced businessman can put an end to all expectations.

9) Manufacture of kitchen furniture.

Kitchen furniture, for the most part, is cabinet, assembled from finished sections of fiberboard and chipboard.

An important indicator of quality is practicality. Work in the kitchen is associated with the constant use of each element of the interior.

Kitchen furniture should be simple and understandable even for a child: no extra shelves and decorative elements.

What are the benefits of manufacturing kitchen furniture for a budding entrepreneur?

It is not necessary to have a furniture workshop or factory.

It is enough to be a good designer to correctly describe the wishes of the customer.

Those. you have to assemble a design layout, and then simply order the necessary sections and assemble them together already in the client's house.

• The simple design simplifies the work of production, allows for greater automation of the process.

Cheap materials.

If you dismantle 90% of modern structures, inside you will see a mixture of fiberboard, chipboard, glue and varnish.

All financial transactions related to the acquisition of IP income must be carried out using a current account.

Decide on the accounting format.

Now everything is ready for the official start of the project. The only thing left to do is to think over the format of your production.

STEP 2: Determine the base for the supply of materials. Equipment for the production of furniture.

Think about the question: where to get the materials needed for production?

The best option is to approve an agreement with a woodworking shop on bulk purchases of chipboard, fiberboard and other consumables.

The advantage of such cooperation is the ability to order cutting material according to the dimensions you specify. This eliminates the need for expensive woodworking machines.

List of materials for the production of cabinet furniture

Material name	unit of measurement	Price, rub.)
Chipboard 12 mm	sq. m.	95
Chipboard 16 mm	sq. m.	90
Fiberboard 3.2 mm	sq. m.	25
Edge material	p.m.	2
Packing (cardboard)	sq. m.	2
accessories	set	160
Cutting tool	set	7 800
fasteners	set	60

Getting materials is not a problem. It is much more difficult to make a high-quality cut to the requirements of the design.

Do not want to pay for the services of a woodworking shop? Rent equipment for the production of furniture for a certain time.

To do this, you need to contact the administration of the nearest furniture factory and agree on the use of machines during non-working hours. The management of furniture production is interested in the constant operation of machines, because every minute of downtime costs them a lot of money.

Main machines for furniture production

Machine	Purpose
panel saw	It is used for sawing boards fiberboard, chipboard. It is fundamental in the work of a carpenter with cabinet furniture. The cost starts from 100,000 rubles. Depending on the manufacturer and type of material supply, it can reach 300,000 rubles.
edge banding machine	Allows you to close the edges of fiberboard and chipboard boards with the help of high-temperature action on the roll facing material. The cost is from 100,000 to 200,000 rubles.
Drilling and filler machine	Used for drilling through and blind holes in chipboard and fiberboard boards. The cost is 100,000-150,000 rubles.

Renting machines will allow you to independently create the desired shape of the cut.

But if your level of professionalism does not allow for perfectly accurate work, trust the specialists of the woodworking shop.

STEP 3: "Where do I store the finished furniture and how do I deliver it to the customer?"

There are no problems with storing materials, if you work with a woodworking industry - use the area of ​​\u200b\u200btheir warehouse.

The cost of rent will be minimal. It is enough for you to have an area of ​​​​10-15 square meters. m., the price is 5,000-8,000 rubles. per month.

Delivery of components to the customer will also not be a problem. If you do not have your own car, use the services of a transport company.

Cabinet furniture has a distinctive quality: it is divided into convenient sections, which simplifies transportation.

STEP 4: Furniture installation and payment.

When you have delivered the product sections to the customer at the site, there is one step left - assemble the structure and get your money.

To do this, you need to have the simplest tools with you: a screwdriver, a puncher and the necessary fasteners.

The greater the level of professionalism you show in the assembly process, the best review leave the client about the work done.

“How much will I earn on each completed project?” This is the most important question that worries an entrepreneur.

There is no single answer. Consider a specific example and evaluate the prospect of earning yourself:

• The cost of material for assembling a kitchen corner is 10,000 rubles.
• The cost of a finished corner in a hypermarket is from 40,000 rubles.
• Unique design solution at the request of the client + 2,000
• The final price for the execution of the order by you is 37,000 rubles.

Conclusion: having spent 10,000-15,000 rubles on materials + sawing work, you receive a reward of 37,000 rubles.

Such a price is lower than the average market, which will allow you to win the competition + you personally receive from 20,000 rubles.

Profitable enough? The answer is obviously yes.

Furniture manufacture great idea for an entrepreneur. If you do not have initial capital, but you know how to work with your hands and head, welcome to the business.

Determine your sector of the furniture business and carefully consider the basic principles of work.

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It is possible to conduct a furniture business in several ways: to sell furniture made by someone, to conduct your own production, or to work simultaneously in these two areas. Most often, entrepreneurs seek to open their own workshop for the manufacture of cabinet furniture.

The concept of cabinet furniture covers products that are installed along the walls, which have many drawers. These include:

• cabinets;
• cabinets;
• walls;
• racks;
• tables.

Business Organization Issues

Since the manufacture of cabinet furniture will require close cooperation with large companies (customers and suppliers), it is necessary to register an LLC. Taxes should be paid according to the general system. So you can work with retail buyers.

To register your workshop, you need to provide the following documents to the registration department:

• the charter, which will indicate the types of activities of the company, the authorized capital;
• receipt of payment of state duty;
• details of the settlement account of the enterprise, as well as the account to which the authorized capital will be credited;
• information about the accountant, director;
• minutes of the meeting of founders, at which a decision was made to open an enterprise;
• enterprise name.

The types of activity of the enterprise (OKVED) must be selected as follows: 36.12, 36.13, 36.14, 51.47.11, 52.44.1, 52.44.5, 52.61.2.

The furniture shop in the production of cabinet furniture should be guided by GOST 26800.4-86; GOST 28136-89; GOST 13025.1-85; GOST 28105-89; GOST 19882-91; GOST 16371-93.

Market analysis

Before drawing up a business plan for the production of furniture, you need to find out the situation on the market and the demand for such items. According to official statistics, the production of cabinet furniture occupies 25% of the market. At the same time, little attention is paid to brands, they are more focused on the quality of the products made.

The first thing that interests the consumer is the price. Then he is interested in what the furniture is made of, how high quality it is. The next selection criterion is design. And only then pay attention to the brand. Based on these data, we can say that the furniture business will be successful if you focus on the quality of manufactured products.

The target audience

• older shoppers exchanging old furniture for new ones;
• young people who buy it for the first time.

Most often, people are interested in kitchens and walls.

You can sell products through several channels:

• office centers, enterprises, hotels, other institutions;
• retail clients;
• intermediaries (studios, designers, shops, etc.).

Raw materials for production

For the manufacture of cabinet furniture, wood, MFD or chipboard are used. Often a combination of these materials is used. The most convenient option is the use of chipboard (double-sided laminated chipboard). In this case, the purchase order will always be completed on time - they are produced in sufficient quantities domestically, abroad. This allows you to find a supplier on the most favorable conditions. In addition, the use of such raw materials helps to reduce the cost and speed up production - there is no need to carry out lining.

It is necessary that the chipboard comply with GOST 10632-89, and the fiberboard, which is placed on the back walls, with GOST 4598-86.

Production technology options

Any order can be executed according to the following technological chains:

• short, when only assembly is performed to order - the most profitable option for opening a workshop from scratch. For this, MDF, chipboard, and chipboard sheets cut to order are purchased. This allows you to allocate funds for cutting equipment only when the client base is built up, permanent orders are organized;
• medium, when the furniture shop works only with MDF, chipboard, chipboard, cutting them to order and assembling products;
• a full production cycle, when the production of raw materials for the furniture workshop is added.

Equipment in the production workshop

In general, at least 424 thousand rubles should be allocated for special equipment. They will go to the main and auxiliary equipment:

Basic equipment

Auxiliary equipment

Software for work

If you are engaged in the production of medium or small cycle, you do not need to buy expensive machines. But you still have to do the design. And it is better not to do it manually, as the probability of errors is high. There are several special computer programs that allow you to accurately, in detail, visually draw up a project of any furniture.

For example, using the PRO-100 program, you can create 3D images by fitting them into a drawn interior. Thus, you can see in advance how the furniture will look at home. Perfect option cutting and quantity the right material the Cutting program will show. Having a laptop with installed programs, you can go to the order and demonstrate the planned results of work to customers right on the spot. This increases the likelihood of a deal.

room

The workshop must meet the following requirements:

• Located on the first floor.
• Have the necessary communications in place.
• Have a 380 watt industrial power grid.
• Have loading docks and good access roads.
• Be dry and well ventilated.

In total, you need to buy or rent a room of at least 500 m2. It should be divided into three main parts:

• workshop for production - 350 m2;
• showroom and office - 50 m2;
• a warehouse in which raw materials and finished products will be stored - 100 m2.

If the premises are rented, you will need about 120,000 rubles. per month.

Staff

For the manufacture of products to order, it is enough to work in one shift. You will need approximately 12 staff members (thousand rubles/month):

• 2 auxiliary workers - 24;
• 5 workers in the workshop with special knowledge - 100;
• production master - 30;
• designer-designer - 25;
• manager - 20;
• accountant - 35;
• director - 40.

About 377 thousand rubles per month will be spent on salaries, including taxes.

Ways of implementation

As already mentioned, you can not only make furniture to order, but also sell products in several ways:

• through our own warehouse store;
• dealer networks;
• direct deliveries to large institutions.

But in any case, you will need an extensive advertising campaign. Without it, it is difficult to get at least one order. To do this, you can use specialized media, create and promote your web page, post banners and advertisements. At least 60 thousand rubles should be allocated for this per month.

Calculation of the cost of goods

The cost of production is calculated based on the following items of expenditure:

• depreciation;
• salary;
• consumption of materials;
• advertising;
• electricity;
• rent.

The consumption of materials can be carried out based on the following data:

Name	unit of measurement	Price, rub.)
Chipboard 16 mm	sq. m	95
Chipboard 12 mm	sq. m	95
Fiberboard 3.2 mm	sq. m	23
Edge material	running meter	1,6
Packing (cardboard)	sq. m	0,40
accessories	set	156
Cutting tool	set	7 800
fasteners	set	52
Electricity	kWh	0,45

The total cost of production will be (rubles):

• tables - 188 143;
• pedestals - 178,947;
• cabinets - 205 240;
• racks - 179 803.

They can sell about 100 items of each item per month with a 25% markup. Net profit per month will be 150,426 rubles. With investments of 1.177 million rubles. and the production of 400 pieces of furniture per month, the project will pay off in 8 months.

On the modern Russian market, the production of cabinet furniture occupies a quarter of the entire furniture production. Small and medium-sized businesses consider this industry profitable and profitable - the demand for quality products is stable. Consider how much investment is required to organize your own furniture workshop, how difficult it is to lead the market, and whether it is worth it for aspiring entrepreneurs to try themselves in this area.

Demand for cabinet furniture is currently very high. In general, it is always quite high, but at present, the growth of interest is due to the revival of the new housing market.

At the time of buying new apartment or repairing the old one, the acquisition of new cabinet furniture is almost inevitable. This is the basis of any interior.

Cabinet furniture is all furniture made of solid modules, installed and fastened horizontally and vertically. This variety includes:

• cabinets;
• buffets;
• headsets;
• storage areas;
• racks, "walls", shelves, bedside tables;
• dining and writing tables.

At the same time in modern conditions one cannot complain about the lack of supply. Both small workshops and huge corporations actively sell their furniture. The furniture manufacturing business exists in a highly competitive environment.- this is the main reason for the closure of most start-ups. Therefore, before trying to realize yourself in this area, it is worth drawing up a business plan, analyzing costs and taking into account all the pros and cons.

Cabinet furniture is all furniture made from solid modules.

What materials are cabinet furniture made of?

How to start a furniture business from scratch? First you need to find out what modern cabinet furniture is made of. The most common material is chipboard (chipboard) or medium density wood panel (MDF). Solid wood furniture is less common: it costs significantly more, so the demand for it is lower.

Chipboard furniture is much cheaper, as it is made, in fact, from glued wood shavings. Modern methods decorations allow you to give it a more expensive and solid look, while maintaining a low cost.

If you are planning to start the production of cabinet furniture from chipboard, you definitely need a reliable supplier of materials who will provide you with blanks for work at the right time and in the required volume. It is better to conclude a supply contract with a chipboard manufacturer, rather than purchase materials on demand yourself.

As for related fittings and other materials, it is also necessary to conclude contracts with reliable counterparties for their supply in order to avoid a situation where it is impossible to fulfill an order in due time due to lack of components.

How cabinet furniture is made

Before starting the list necessary equipment and other costs for your enterprise, it is important to get at least general idea about technological process production of cabinet furniture. Simplified, it can be described as the following cycle:

1. Preparation of the product design, determination of the shape and size of the components
   modules.
2. Production of modules in accordance with the product design.
3. Mounting hole preparation.
4. Section processing (film, veneer, laminated edge).
5. Collection of the finished product.

Any workshop for the production of furniture reproduces this technological cycle in one way or another. Its minor changes depend on the equipment available at the enterprise, production optimization, qualification skills of employees.

The speed and comfort of work depend on the quality of machines and other equipment.

What equipment is required for your own furniture production

Now consider what equipment for the production of furniture is necessary for a start-up enterprise. First of all, this different kind machines for furniture production:

1. Format cutting. Using this machine, modules are created from chipboard blanks right size and forms. They allow you to cut panels horizontally and vertically, as well as at an angle without chipping, with exact observance of the required dimensions. Such machines are divided into varieties depending on the technology of feeding the workpiece: manual, semi-automatic and fully automated.
   

   For small industries, manual ones are suitable - they allow you to serve required volume and at the same time are cheaper. With the enlargement of the enterprise and the transition to mass production, it is reasonable to replace them with semi-automatic or automatic machines. The price of such machines starts from 200 thousand rubles.

2. Edge banding. The name of this machine speaks directly about its function - processing the edges of the product. Several options for processing cuts are possible: gluing a decorative film, melamine edge tape, installing veneer or wooden slats. For a new such car, you will have to spend at least 600 thousand rubles, for a used one - about 300 thousand.
3. Drilling and filler. Required for mounting hinges and mounting holes. The cost of such a machine starts from 300 thousand rubles.

In addition to machine tools, a modern furniture workshop should be equipped with:

1. Grinding machine - for polishing workpieces or finished products. From 2 thousand rubles, but for production purposes it is better to consider options from 10 thousand rubles.
2. Screwdrivers. There should be several of them, as each employee needs them. The purchase of screwdrivers will have to spend from 30 to 50 thousand rubles.
3. Perforator. From 10 to 20 thousand rubles.
4. Knives, drills and other cutting tools, about 20 thousand rubles.

Thus, only 1,200,000 - 1,500,000 rubles will have to be spent on equipment for making furniture and related tools. You can save money in several ways. For example, to purchase used equipment or to start leasing it.

When buying machines, new or used, carefully consider all associated warranties. good sign there will be a warranty service. Read customer reviews first. The quality of machine tools and other equipment determines the speed and comfort of work, and hence the quantity and quality of products.

Where to open a furniture production

The production of cabinet furniture for business purposes requires quite a lot of space. Conventionally, the entire space can be divided into zones:

• storage of blanks;
• installed machines/workplaces;
• collection and processing of finished products;
• storage of finished cabinet furniture.

A small business needs an area of ​​about 100 square meters. It is better to rent it in the industrial part of the city: it will cost much less. Make sure that the rented premises have convenient access roads for the delivery of materials and workpieces, as well as loading finished products. The cost of renting a room varies significantly depending on the region, but on average it will cost 100-200 thousand rubles.

For a small enterprise, an area of ​​\u200b\u200babout 100 square meters is required.

How furniture manufacturers work

The majority of furniture manufacturers, especially small businesses, prefer to make and assemble products to order. This approach is beneficial for both parties: buyers receive furniture of the right size, color and configuration, and the manufacturer spends exactly as many resources as necessary and does not work at a loss.

With this approach, one sample is made, which is exhibited in the store with an indication that the copy for sale will be made taking into account the wishes of the client. The main thing with this approach is to produce furniture quickly enough and offer customers the maximum number of options.

Whom to hire

The basis of the furniture enterprise will be workers, mainly carpenters, whose task is to directly manufacture samples and products to order. The number of workers depends on the volume of production, for a small workshop, 2-4 people are enough.

A sales manager is needed to find channels for selling products, interact with customers and collect orders. This specialist negotiates with furniture stores, looking for customers in reality or via the Internet. May act as a marketer and work on the company's sales strategies. Purchasing manager performs reverse work- looking for suppliers, ensures timely delivery of components for production.

It is very good if it is possible to hire a furniture and interior designer (albeit at half the rate) who will design sample designs and recommend diversified solutions for customers.

When an enterprise assembles furniture according to the customer’s measurements, an employee is needed who takes orders and, if necessary, travels to the site and takes measurements (for example, for the manufacture of cabinets, “walls”, kitchen sets and shelving). This function can be taken over by a designer or a sales manager.

Advantages and disadvantages of the cabinet furniture business

How profitable would such a business be? Furniture is always in demand, but it is very difficult for start-ups to gain the upper hand over competitors. Therefore, before investing in organizing your own furniture business, carefully evaluate all the pros and cons of this business.

Strengths: high demand and self-realization

1. Cabinet furniture is always in demand, so the manufacturer of quality products will always be able to earn.
2. Relatively small investment in the enterprise. Of course, the initial capital for a furniture company cannot be called minimal. But, firstly, it is significantly lower than the capital required for most other industries. Secondly, investments can be significantly reduced by buying used equipment or leasing it.
3. The possibility of self-realization as a businessman or a craftsman who produces high-demand and high-quality products.

Furniture is always in demand, but it is very difficult for start-ups to gain the upper hand over competitors.

Flaws

The main disadvantage of the cabinet furniture business is very high competition. Such activities are carried out by small private workshops and huge factories. Startups find it hard to compete, many close after a year and a half of work, having suffered losses.

What gives furniture manufacturers an advantage in the market

Why do some workshops successfully operate in the cabinet furniture market for years, while others close after working for 12-16 months? The reasons can be very diverse, but there are several characteristics that unite successful companies:

1. Good work with quality materials. By purchasing such furniture, buyers expect that it will serve them for at least 10-15 years and at the same time retain its “marketable” appearance. It is quite difficult to guarantee this when working with chipboard, so those companies that combine maximum quality with affordable prices are retained on the market.
2. Maximum attention to the wishes of customers, exact observance of dimensions, variability of colors and textures.
3. Manufacture of various furniture price categories- for greater coverage of potential buyers.
4. Active advertising campaigns aimed at attracting new customers and loyalty programs for regular ones.

Conclusion

The cabinet furniture business requires an initial capital of at least 1.2 million rubles and a set of specific knowledge. A small business needs 4-6 employees. The competition in this area is very high and is explained by the steady demand among various categories of customers.

This business plan for the production of upholstered furniture will enable entrepreneurs to create and competently organize the work of a small workshop. The increased demand for high-quality and inexpensive upholstered furniture is one of the main reasons for the emergence of a significant number of new manufacturers on the Russian market, which today account for over 70% of all products sold. And upholstered furniture occupies about 15% of the entire furniture market, its production is an attractive niche, especially for small and medium-sized businesses, and does not require significant initial investments.

General concept of the project

The popularity of upholstered furniture is explained by several factors.

First, its production is increasingly oriented towards "make-to-order". It is difficult for small enterprises engaged in mass production of large batches of cabinet furniture and solid wood products to compete in the market, while the production of small batches of upholstered furniture can provide quite acceptable profitability.

Secondly, in small private workshops engaged in the manufacture of custom-made upholstered furniture, a significant part of the work is carried out manually, which does not require the purchase of high-performance and expensive production and technological equipment.

Thirdly, furniture production at small enterprises is easily and quickly reorganized to produce new products due to changes in consumer tastes and fashion trends.

Fourth, starting a small furniture manufacturing business is a great experience for building a large-scale profitable business in the future.

Fifthly, in the Russian market, the niche for making custom-made furniture in small towns and rural areas is practically free, so here the prospects for successful work for small furniture workshops are the greatest.

Description of the object

Our business plan for the production of upholstered furniture with calculations is designed to assist in the creation and launch of a small workshop that will manufacture products to order. The most productive use of the document is the organization of production in small towns. The enterprise must provide a full technological cycle for the manufacture of upholstered furniture and its sale to consumers.

Main product range:

• sofas.
• Banquets.
• Ottomans.
• Armchairs.
• Sun loungers.
• Chairs.

Surprisingly, but in the regulatory and technological documentation there is no definition of "upholstered furniture". In the current standards, concepts such as “seating furniture” and “lying furniture” are used. Moreover, these products can be made with both soft and hard elements. Therefore, in the generally accepted sense, upholstered furniture refers to products in the design of which there are traditional elements of "softness": pillows, springs, various fillers, and so on.

Market analysis of upholstered furniture

As statistics show, a middle-income Russian changes a sofa or chair about once every 3-4 years. Most of today's upholstered furniture market in the country is a product of the middle price range. They occupy 60% of the market. The share of premium upholstered furniture is relatively small and amounts to about 13%. This is primarily due to the high cost of such products. In addition, in this price range, consumers are more likely to choose branded products from foreign manufacturers.

Today, the domestic furniture market is characterized by a decrease in the number of production facilities operating "on stream". An increasing number of enterprises are moving to the production of products to order.

It often happens that consumers, following fashion, order furniture, which, in terms of performance, is significantly inferior to "in-line" products. An example of this is the production of original soft corners with silk or white upholstery. It goes without saying that such furniture is extremely impractical and that, when ordering it, the consumer expects to change the “decoration” in one, maximum two years.

This trend is also supported by a financial factor: significant investments are required in the activities of enterprises with mass production. These resources are directed not only to start-up needs related to the acquisition of equipment, but also to current ones, due to the need to purchase large quantities of material, components, upholstery fabrics, etc. In this case, it is very difficult to withdraw money from the business, if necessary, because the funds remain "frozen" in the form of loans, finished products, debts to suppliers of components and materials.

As practice shows, the seasonal factor has a great influence on this business. For example, during a period of decline in demand, out of 1000 items put up for sale, no more than 200-250 pieces are actually sold. To ensure the profitability of the enterprise, it is necessary to focus on the sale of finished products in the region where it is located. This will allow not only to reduce transportation costs, but also to respond more sensitively to changes in the preferences of the main consumers of products, thereby optimizing the overall production costs. For long distances, it will be profitable to supply only premium-class furniture.

Description of the object

The most popular types of upholstered furniture in our country are transformer models. The new enterprise will provide a full technological cycle of their manufacture, which includes the following stages.

1. Cutting lumber in the carpentry shop. Here, operations are performed on sawing boards and plywood into blanks and assembly wooden frames furniture.
2. Frame upholstery. This process step is carried out in the upholstery section of the production facility. During it, the frame is pasted over with dornite, then with foam rubber, on top of which the upholstery is fixed.
3. Installation of softness elements. The main such element in most types of upholstered furniture are springs. They perform an orthopedic function, and are mounted on products in the form of blocks that are installed in the center and perimeter of the product. Then the spring blocks are pasted over with foam rubber.
4. Pasting with protective materials. On top of the spring block, a dense woven material and a spunbond are successively fixed in an adhesive way, which protect the upholstery from abrasion against the springs.
5. Laying foam rubber or synthetic winterizer. On top of the pads is placed another element of softness about 40 mm high. The presence of a synthetic winterizer in it will allow the foam rubber to “breathe”.
6. Cut upholstery materials in the sewing workshop. Here, on special equipment, operations are performed with various types upholstery: from ordinary fabrics to genuine leather. After cutting the upholstery according to the dimensions of the product design, it is “targeted” to the multilayer base.
7. Manufacture and fastening of covers. Covers are made in strict accordance with the dimensions of the product. They are worn over a frame with a fixed base.
8. Control assembly of the finished product. This operation is carried out in order to check the operability of all elements of the product design and subsequent correction of the detected shortcomings.
9. Product packaging in polyethylene and cardboard.

These technological operations differ little in the manufacture of sofas or armchairs. These products use only different transforming mechanisms (if they are provided for by the design).

It is expected to launch an enterprise implementing the technology described above in full within two months from the start of the project. To do this, you must perform the following activities:

1. To study the state of affairs in this industry and analyze the regional market for furniture production.
2. Get advice from representatives of this business, if necessary.
3. Draw up a detailed business plan with calculations for your business organization option.
4. Conclude an investment agreement and get a loan.
5. Register a business.
6. Conclude contracts for the purchase of materials, furniture fittings and other components for the manufacture of upholstered furniture.
7. Find what you need production room and sign a lease.
8. Buy technological equipment, to make its installation and adjustment.
9. Select and, if necessary, train company personnel.
10. Establish markets for products.
11. Organize an active advertising and marketing campaign.

These activities are scheduled to be completed within the following timeframes:

Stage/month, decade	1st month			2nd month
	Dec 1	Dec 2	Dec 3	Dec 1	Dec 2	Dec 3
Registration of a company, opening a current account	+	+	+
Signing a lease		+	+
Acquisition of process and auxiliary equipment	+	+	+
Premises renovation		+	+	+
Issuance of permits and approvals				+	+
Installation, adjustment and testing of production equipment			+	+	+
Preparation of documents for the range of products			+	+
Selection of specialists			+	+	+
Conclusion of contracts with consumers of products and suppliers of materials and components			+	+	+	+
Enterprise launch						+

The terms are indicative and depend on the specific conditions of the organization of production.

Organizational and legal form, taxation system and registration of an enterprise

The enterprise is created within the framework of the organizational and legal form of LLC (limited liability company). This choice is due to the advantages that this form of business provides: first of all, the ability to work with legal entities and more wide opportunities for the sale of finished products.

The workshop for the production of upholstered furniture will work according to the general taxation system, which provides for the payment of the following taxes:

Tax	Applicable base for taxation	Periodicity	Bet amount
For the amount of profit	The amount of profit received	M-ts	20%
VAT	The amount of VAT charged	M-ts	18%
For property	The value of the acquired property	According to the schedule	2,2%
Income	FOT	M-ts	13%
Social payments	FOT	M-ts	34%

Registration of a business entity is carried out in the following areas of activity:

• Manufacture of other furniture - OKVED 36.14.
• Retail sale of furniture - OKVED 52.44.1.
• Wholesale of furniture - OKVED 51.47.11.

The production of upholstered furniture does not require a license. Certification of products is carried out at the request of the manufacturer in order to increase the competitiveness of manufactured products.

Room selection

The production of upholstered furniture is located in a rented premises with total area at least 440-450 sq. m. It will contain:

• carpentry (80 sq. m.);
• sewing (35 sq. m.);
• upholstery (70 sq. m.);
• prefabricated (25 sq. m);
• packaging (25 sq. m).

Warehouse and retail premises:

• Warehouse for components and raw materials (50 sq. m).
• Warehouse for finished products (100 sqm)
• Trade and exhibition hall (70 sq. m).
• Company office space (30 sq. m).

The expected amount of rent will be 81,000 rubles per month (with an average price per 1 sq. m - 180 rubles).

Enterprise equipment

To ensure the normal operation of the workshop for the production of upholstered furniture, the following equipment is purchased:

Type of equipment	Quantity	Price (in rubles)
Circular saw	1	19 900
Combined machine KSM 1A	1	20 000
Drying unit	1	11 000
Multi-saw edger TsDK-5	1	32 000
lathe	1	8 500
Tenoning milling machine	1	15 000
Trimming machine (TsKB-40)	1	21 000
grinding machine	1	38 000
Set of pneumatic clamps	1	4 500
Sighting pistols	2	3 800
Sewing machine	1	5 800
Set of hand power tools	Drills, perforators, screwdrivers	10 000
Cutting tables	2	8 000
Cutting tool	Scissors, knives	2 000
Measuring and marking tools and fixtures	Rulers, goniometers, meters	500
Total	200 000

In addition, the company purchases a computer, furniture designer software, office furniture and supplies, expendable materials. Thus, the initial cost of equipping the workshop will be 300,000 rubles (excluding the cost of renting premises).

Recruitment

To work in the workshop for the production of upholstered furniture, the following specialists are required:

Job title	Number of full-time employees	Salary (in rubles)	Payroll expenses for personnel per month (in rubles)	The annual volume of the wage fund (in rubles)
Director	1	30 000	30 000	360 000
Accountant	1	15 000	15 000	180 000
Acceptance designer	1	15 000	15 000	180 000
Sales manager	1	15 000	15 000	180 000
Production master	1	20 000	20 000	240 000
Assembly joiners	2	15 000	30 000	360 000
seamstress	1	10 000	10 000	120 000
Ancillary workers	2	8 000	16 000	192 000
Furniture upholstery	1	15 000	15 000	180 000
Total			166 000	1 992 000

For the main production specialties (designer, upholsterer, carpenter, craftsman), the set is made according to the criteria of professional suitability adopted in this industry.

Marketing and Advertising

The company's marketing policy is aimed at creating an opinion among consumers that the upholstered furniture produced has excellent performance characteristics, has a lower cost than its main competitors, and that the company is ready to consider any options for long-term cooperation with the provision of significant price preferences.

To this end, the following promotional activities are planned:

• Preparation and publication of messages about the enterprise in local media.
• Development of a targeted advertising scheme by sending letters to specialized stores and companies.
• Development of the company's own website with the possibility of online ordering products.
• Activation of consumer demand by developing attractive commercial offers and holding promotions.

The main marketing resource of the enterprise is the high quality of its products, which can be purchased directly from the manufacturer.

Financial plan

At the initial stage of the enterprise's activity, it is supposed to accept up to 100 orders for the manufacture of furniture per month. In this case, the maximum cost of the product (sofa) will be:

Name of materials	Consumed amount of material	Price (per unit)	Cost, rub.
Edged board	0.08 cu. m	600	48
Plywood	1 sq. m	59	59
fiberboard	2 sheets	70	140
Tapestry	8.4 l.m	220	1 848
Textile	1m	90	90
Batting	4 p.m	28	112
Nails	0.7 kg	12	8,40
Foam rubber	0.3 kg	45	13,50
screws	0.2 kg	20	4
Threads	0.1b	6	0,6
bolts	0.5 kg	20	10
accessories			30
Glue	0.2 kg	15	3
Pillows	6 pcs.	28	480
Cardboard	2 kg	12	24
Polyethylene	13 sq. m	9	117
Total	RUB 2,987.50

The current expenses of the enterprise will be:

Taking into account the calculations performed, the total cost of products manufactured in 1 month will be 5788.26 rubles. With a profit margin of 25%, the average cost of products on sale will reach 7235.33 rubles.

Taking into account the payment of taxes, the workshop will receive a profit for the 1st month of work in the amount of 115,765.78 rubles. The profitability of the enterprise will be 25%, which will make it possible to recoup the costs of opening it no later than four months from the start of work.

Conclusion

Opening a workshop for the production of custom-made upholstered furniture is a profitable business with an average level of potential risks. With proper planning, low costs and a favorable situation in the consumer market, the founder will have the opportunity to receive a stable profit from a steadily functioning enterprise with the prospect of expanding it.