Business ideas: Landscaping near apartment buildings. “We improve” taxes after landscaping the territory Business plan: control of work

Problem: The absence of the concept of landscaping and a developed network of flower beds on the territory of the park, the park is limited by the theme of victory in the Great Patriotic War, but time inexorably runs forward, the city is growing, a new generation is growing up, the park today is a place for citizens to walk (from small to large), leisure activities of parents with children; a place of honor in the routes of weddings and celebrations, a venue for summer cultural events.

The purpose of the business plan is: - to meet the needs of city residents for quality recreation on the territory of the ChGO; - to create a landscaped area in the eastern part of Victory Park with a developed structure of flower beds, small architectural forms and sculptural compositions; - unite the residents of the city in the park for a joint pleasant holiday; - to attract unorganized tourists vacationing in the green zone to visit the park. The main tasks are: - to qualitatively increase the attendance of the park by citizens and guests of the city; - to create a landscaped area in the eastern part of Victory Park with a developed infrastructure: flower beds, small architectural forms, sculptural compositions, sound accompaniment.

Analysis of the state of affairs in the industry. Current situation: There is a sports and park complex on the territory of the ChGO, consisting of: a “factory park”, a sports stadium, an ice palace “Ural Star”, a swimming pool, buildings of a sports complex (gyms, gyms). The sports and park complex is equipped with: central heating, water supply, sewerage, electrification (including street lighting), telephone installation, food facilities. On the territory of the sports and park complex, events of regional, regional and local significance are held. During the year, sports sections, associations, sports teams operate on the territory of the sports park complex. Within the boundaries of the Chebarkul city district there is a sanatorium and resort area of ​​regional significance. Hosting up to a thousand vacationers a year. Sanatoriums, recreation centers, children's health camps are equipped with central heating, water supply, sewerage, electrification (including street lighting), telephone installation. Territories of sanatoriums have zoning and a clear planning structure of improvement: a network of paths, flower beds, sports and playgrounds, equipped beaches, small architectural forms. Including on the territory of sanatoriums there are cafes, rental services (sports and game equipment), as well as. saunas, health complexes with the provision of additional services.

Development trend: On the territory of the Chebarkul city district, it is planned to build a museum and park complex "Chebarkul fortress" on the cape of the lake. Chebarkul, in the zone of low-rise residential buildings. An object of regional importance, and is calculated on unorganized tourists of the sanatorium-resort zone (about 40,000, the data is taken from the presentation of the Chebarkul fortress project). The museum and park complex will include a unique object - the “lake museum”, which has only one analogue in Russia. This project is now in the stage of development and search for investors.

Potential consumer: - residents of Chebarkul: - parents with children; - pensioners; - teenagers; - Citizens who are in active, able-bodied age. - unorganized tourists of the sanatorium-resort zone; - the military, both permanent employees and temporarily seconded; - residents of the Chebarkulsky district (as a leisure option for the weekend, organized excursions).

Potential competitors: - the territory of the sanatorium-resort zone; - sports and park complex; - bad and pernicious habits, irregular working hours; - Internet, computer games; - playgrounds of residential apartment buildings; - city Museum; - exhibition hall "Colorit";

When creating the project, the following was used: a review of regulatory literature, a review of statistical data, a review of cartographic material, an analysis of the current situation and trends in its development, a project for the improvement of the eastern part of Victory Park, and statistical data posted on the portal of the CSD administration website.

Marketing To advertise the territory, the following will be used: Vkontakte social network groups Dialogue newspaper, Kaleidoscope Official opening Human factor (word of mouth) Costs include: Red ribbon, balloons, wages for mailing in contact.

Item rev. Quantity Cost 1Establishment of platforms for exhibitsm2m Arrangement of flowerbeds from annualsm2m Arrangement of flowerbeds from perennialsm2m Arrangement of pergolysts Planting a single-row climbing plant / n Construction and production of information stands pcs Planting a shrub in 1 - ordinary hedge / n Acoustic system installation pcs Total Statement of works on landscaping and gardening *Final the cost of the improvement project can be determined only after design and estimate work. Advertising cost rubles Financial part Total cost of the project rubles

Risk assessment Weaknesses Risk - lack or low interest of consumers in museum exhibits Change of exposure, with a preliminary analysis - adverse weather conditions Insurance of this type. The use of special technologies and materials for horticulture. - unfair fulfillment of the contractor's obligations Include a warranty service item in the contract. - Complaints from residents of houses bordering the park on the increased sound background Arrangement of sound points in accordance with current standards and SNiPs according to specifications. - vandalism, damage to property, engineering systems, plants High-quality arrangement of landscaping objects using impact-resistant coatings and materials. Placement of information plates about penalties for damage to property. - lack of fundingSearch for investors, benefactors of the project.

Alternative strategies are the creation of a "lawn recreation area" equipped with sound points in the eastern part of the "victory" park. - in view of the inexpediency of museum exhibits, and the placement of thematic flower beds and compositions of small architectural forms in these places.

* Calculations use average data for Russia

1. PROJECT SUMMARY

This business plan considers a project to open a landscape design studio in the city of Krasnodar. The aim of the project is to create a highly profitable enterprise, to generate profit and meet the demand of the population for design and decoration services. The studio will specialize in providing landscape design, 3D modeling, and gardening services. The company's clients will be owners of private city farmsteads, country cottages, dachas, corporate customers.

The region under consideration is favorable for the chosen direction due to the concentration of a large number of solvent population and high rates of cottage construction, which guarantees an increased demand for landscape design services.

The volume of investments in the project is 1,670,000 rubles. To implement the project, own funds will be attracted. The main performance indicators of the project are given in Table. one.

Table 1. Integral performance indicators

2. DESCRIPTION OF THE INDUSTRY AND COMPANY

In 2014, the volume of the domestic landscape design market, excluding city parks and lawns, was estimated by experts at $600 million. The greatest competition in this area exists in the largest cities of the country. For example, in St. Petersburg, according to experts from the Forum of the landscape industry, park industry and industrial floriculture, the market volume is about 200 million dollars, increasing by 15-20% annually. The landscape design market in Russia, despite the abundance of new players, is considered not saturated - it has not yet come to fierce competition.

The landscape design studio will be opened in the city of Krasnodar, one of the largest cities in the South of Russia: more than 854 thousand people live in the city today. The selected region is promising for creating a landscape design studio. As of the 1st quarter of 2016, the region ranks third in terms of construction volumes in Russia, behind only St. Petersburg and the Leningrad Region. The peak of housing commissioning in the region occurred in 2014, then this figure jumped to 20% in a year. In 2015, there was a predictable decline associated with the crisis in the Russian economy. However, despite the current situation, in the Krasnodar Territory, many developers did not freeze their projects, and the construction of facilities continued at the same pace. In 2015, 3.5 million "squares" of living space were commissioned in the Kuban, which became the second indicator among the constituent entities of the Russian Federation after the Moscow region. A favorable factor is that the development of the city consists mainly of low-rise buildings with adjoining plots. Also in Krasnodar there are a large number of cottages. Today there are 23 cottage villages within the city limits.

The landscape design studio planned for opening will specialize in providing a wide range of services in the field of landscape design. It will include landscape design, landscaping, 3D modeling, design of decorative ponds, etc. The target audience of the project will be the owners of private city farmsteads, owners of suburban areas, corporate customers.

The investment project involves the creation of an enterprise from scratch: the company does not have any financial results and achievements. At the time of writing the business plan, an individual entrepreneur was registered, negotiations were held and business relations were established with specialists from some related fields of activity (construction companies, a nursery), work began on the selection of personnel. To open the studio, office space will be rented, furniture and equipment will be purchased. The founder of the company is an entrepreneur with extensive experience as a landscape designer. He will also act as the direct project manager.

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The project is not capital-intensive - the total investment is 1,670,000 rubles. The main investment will require the purchase of a truck. Investment cost items are given in Table. 2 of this business plan.

Table 2. Investment costs of the project

3. DESCRIPTION OF SERVICES

The landscape design studio will operate in the "medium" segment, offering customers high quality services at affordable prices. The list of services provided by the studio is given in Table. 3.

Table 3. List of services provided

4. SALES AND MARKETING

The main clients of landscape design studios are people aged 35 to 60 years. As a rule, these are citizens with an “above average” and “high” income level, who own private country cottages, land plots and summer cottages. The circle of potential clients can also include corporate clients - large and small organizations that have a need for design design of sites. Customer segmentation is given in Figure 1.

Picture 1.

One of the features of the provision of services in Russia is the mentality: the Russian consumer is inclined to take an active part in the process of creating the site design. Often, several family members participate in the discussion of the future image of the garden plot, each of whom has his own idea of ​​\u200b\u200b"how it should be." In this regard, the employees of the landscape studio must be able to take into account various wishes, correctly present their position regarding the technical and financial side of the activity.

The main consumer preferences for landscape design studios today are:

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An integrated approach to the provision of services: according to industry experts, about 95% of Russian customers prefer to contact organizations that provide integrated services;

High quality of order execution, professionalism of employees;

Short terms of design and implementation of the order;

Clear budget;

Accounting for all the needs and wishes of customers;

Careful control over the implementation of the project.

In total, in Krasnodar there are over 100 organizations specializing in landscape design and design. The market is quite colorful. Most of it is made up of diversified construction companies, in which the direction of landscape design is not a priority. About 10 companies can be classified as specialized: landscaping and gardening is their profile, and many of these companies supplement their services with gardening services, have their own nurseries and online stores, etc. Such companies have many years of experience, a long portfolio of completed projects, established relationships with suppliers and manufacturers of building materials and contractors. The staff of such companies can reach 150 people. Another part is made up of small studios with a staff of up to 5-6 people, in which the designer is the key person. Often, designers do not have the practice of completed projects at all, despite the presence of information about landscape design on their own websites. Their work is focused on creating interior design, and landscape design is presented in the form of visualizations and creative projects. As a result, we can note a high variation in prices for services. Price per 100 sq. meters of the project can vary from 2000 to 7500 rubles. and higher, while the quality of the project will be strikingly different.

Sales are planned to be carried out on the territory of the city of Krasnodar and beyond. Various methods will be used to attract customers, including cold calls, distribution of booklets and ads in the places where potential customers live, advertising in glossy magazines, maintaining groups on popular social networks (Facebook, Instagram, etc.). An important moment at the start of the studio's activities will be the formation of a positive image of yourself among potential customers. First of all, clients of landscape design studios need proof of the professionalism of their employees. Therefore, it will be necessary to create a high-quality website where they can get acquainted with the designer's portfolio, see projects previously created by him, and be convinced of the experience and competence of the staff. It is also planned to post useful articles on the site for people interested in this topic. The concept of the company will be based on a client-oriented approach, taking into account all the needs of customers, and an affordable pricing policy. Forming a circle of satisfied customers, the company will collect material from positive reviews that can influence the decision of potential customers.

5. PRODUCTION PLAN

The process of providing services is divided into several stages: finding out the needs of the client and his financial capabilities, visiting a specialist and advising on the details of the project, directly preparing the design project, implementing the project, construction support, and subsequent maintenance (if necessary).

The project will require a 20 sq. meters, which will house the office of the designer and sales specialist. The office is also necessary for working with clients, holding presentations and negotiations. Since the location is not a factor of paramount importance, the office will be located in one of the residential areas of the city. This location, firstly, will help reduce rental costs, and secondly, it gravitates towards potential customers - there are several cottage settlements in the area with a large number of representatives of the target audience. The premises will not require renovation, however, the purchase of technical equipment and office furniture will be required. The studio office will be open from Monday to Friday from 9:00 to 18:00.

On average, one order is completed in 1 month, at least 7-10 days are spent on creating a project. Taking into account the average cost of services for the design of 1 hectare (4000 rubles), the cost of a design project for a plot of 10 acres will be 40 thousand rubles. rubles. Thus, the proceeds from one implemented project reaches 1.2 million rubles. The net profit in this case will be 270 thousand rubles. Upon reaching these indicators, the studio will be able to pay for itself by the 7th month of work. An important point in the field of landscape design is the seasonality factor, so the maximum profitability can be expected in the summer. During this period, you should lay the budget for the off-season period.

6. ORGANIZATIONAL PLAN

IP will be chosen as the organizational and legal form of activity of the landscape design studio. As a form of taxation - a simplified system of taxation "income minus expenses" (USN15%). The implementation of the project will require the following main stages: selection and rental of an office, purchase of equipment, hiring employees, establishing contacts with companies from related fields of activity, marketing campaign to attract customers. The start of activities is planned to begin in April, before the start of the seasonal sales growth.

Management functions will be carried out by a leader with more than 5 years of experience in the field of landscape design. The leader has knowledge in the field of dendrology, practical experience in the construction and design aspect of the activity. He will be responsible for the creation of design projects, personnel issues, and the definition of marketing policy. The company will also need a surveyor, an agronomist, a dendrologist, a sales and purchasing manager and an accountant. Other responsibilities relating, in particular, to the implementation of projects and construction will be assigned to representatives of third-party companies. Since the landscape business has a pronounced seasonal nature, it is possible to attract seasonal workers. Regular staff salaries will be maintained during the off-season. In Table. 4 shows the staffing and payroll.

Table 4. Staffing and payroll

7. FINANCIAL PLAN

The total investment in the project will amount to 1,670,000 rubles. Among the key costs can be called the cost of buying a truck (600 thousand rubles). More detailed investment cost items are given in Table. 3 of this business plan.

The financial plan of the project has been developed for a three-year perspective. All types of studio expenses are taken into account, including tax and social contributions, the factor of seasonal demand. Appendix 1 provides a detailed cash flow statement, information on projected revenue and net income. In Table. 5 shows the studio's fixed costs.

Table 5. Fixed costs of the enterprise

8. PERFORMANCE EVALUATION

To assess the effectiveness of the project, generally accepted integral performance indicators are used, including net present value, profitability ratio, payback period and discounted payback period. A discount rate of 10% is used to account for the time value of money.

Analysis of indicators, which are given in Table. 1., allows us to talk about the investment attractiveness of the project and its high prospects in the next 5-10 years. In particular, the net present value (NPV) significantly exceeds the amount of initial investment - 4,836,669 rubles. against 1,670,000 rubles. respectively. The internal rate of return (IRR) is above the discount rate and the index of return is greater than 1.

9. RISKS AND WARRANTY

The rich experience of foreign and domestic studios does not allow us to call this area a business with a high level of risk. The sphere is well developed, and the high level of demand for design and decoration services in the region under consideration influences risk reduction.

Nevertheless, it is necessary to foresee the possible risks associated with the implementation of the project, assessing the severity of their consequences and the likelihood of occurrence. Detailed information about possible risks is given in Table. 6.

Table 6. Possible risks and ways to prevent them or their consequences

1. Title page(example)

2. Table of contents business plan (example)

3. Introduction

LLC "Tsvetovod" (hereinafter - the company) was established in December 2003. and specializes on the provision of services for the improvement of areas around the house, residential buildings, office centers, etc., and the wholesale sale of related products.

During the work of the company, many legal entities and individuals have become regular customers.

At the moment, the firm has an office, which is the property of the firm, and a warehouse in the south of Moscow.

The company does not currently have a website.

The main tasks facing our company:

Increasing profit.

Establishing partnerships with corporate clients.

FROM lowering advertising costs.

Expansion of the region of rendered services.

Adaptation of economic activity and enterprise management system to changing external and internal economic conditions and to changes in this market segment.

The most effective and cheapest way to solve them is to create a corporate website for provision of landscaping and landscaping services around the house, residential buildings, office centers, etc., and wholesale sales of related products.

To create a corporate website, you need an amount of funding in the amount of $ 175 000 . Next is the site.

Of them:

Content preparation Online store (website text, tables and site graphics) - $ 20,000.

Development and debugging of the site itself - $ 50,000.

1. Creating a website for the sale of goods and services of our company is a virtually risk-free type of investment.

   Any possible changes in the actual address of the office or warehouse will not affect the efficiency of the site

   15. Conclusion

   Investments in the creation of the site of the firm "Flower" in the amount $ 175 000 - a reliable investment in the development of the company's business.

   The calculation of the expected profit shows that the loan can be repaid within six months.

   Estimated profit during the year from this project is expected to be at least 400%.

   16. List main competitor sites

   This section lists competitors' websites offering similar products.

   Internet marketing, carried out by the web studio "Antula", shows that well-known sites of a similar theme cannot seriously compete with the site being created.

M.A. Kokurina, lawyer

We “landscape” taxes after landscaping

How to justify and take into account the costs of asphalting, landscaping, lighting and pay taxes

The topic of the article was suggested S.Yu. Kazankova, chief accountant of Yarmarka LLC (Moscow region).

Demand, as you know, creates supply. Customers want to drive up a smooth road right to the doors of a cozy shopping center, employees want to leave their cars in the parking lot next to the office, suppliers want to unload products from a convenient area near the warehouse.

Therefore, the owners and tenants of retail, office, warehouse and industrial premises are trying in every way to equip not only the internal, but also the external territory, asphalting paths, equipping parking lots, breaking up lawns and flower beds.

Landscaping is a set of measures for engineering preparation and security, landscaping, coating, lighting, placement of small architectural forms and objects of monumental art and clause 1.5 of the Guidelines, approved. Order of the Ministry of Regional Development of December 27, 2011 No. 613 (hereinafter referred to as the Guidelines).

The tax authorities believe that the objects of external improvement are not depreciated for tax purposes. sub. 4 p. 2 art. 256 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service for the city of Moscow dated December 21, 2011 No. 16-15 / [email protected] . And because of this, accountants are racking their brains on how to defend the right to account for the costs of such improvement in expenses, whether it is possible to deduct VAT on such expenses, whether to take into account the cost of “improved” fixed assets in the property tax base.

How should one act in order to minimize the likelihood of disputes with the tax authorities on such sensitive issues?

We justify "improvement" expenses

By refusing to recognize your "beautification" expenses as expenses, the tax authorities will not agree with the deduction of VAT on works and goods purchased for the beautification of territories. The most common tax arguments are as follows:

• improvement costs are not aimed at generating income and are not related to the commercial activities of the organization and Letters of the Ministry of Finance dated July 17, 2012 No. 03-03-06 / 2/81, dated October 18, 2011 No. 03-07-11 / 278;
• deduction of VAT on goods, works and services related to the improvement of territories is illegal, since they are not used in transactions subject to VAT Letters of the Ministry of Finance dated November 9, 2011 No. 03-03-06 / 1/736 (p. 2), dated October 18, 2011 No. 03-07-11 / 278, dated March 15, 2011 No. 03-03-06 / 1/136.

Your task is to convince the inspectors that you did not just spend money "to create a comfortable, practical and aesthetic space on the territory of the organization"

Landscape design is a relatively new phenomenon in our country. The owners began to put in order backyard lawns a couple of decades ago. In addition to private customers, the services of designers are ordered by offices and institutions, municipal authorities. Approximately $10,000 is enough to start.

Landscape design as a business in our country has become in demand relatively recently. With the growth of incomes of the population, more and more summer residents and owners of cottages dream of a beautiful well-groomed lawn or garden. The order market is divided into sectors: private, urban and corporate.

When choosing a field of activity, it is necessary to take into account the characteristics of each sector. City orders for the development of territories are advantageous in their scale, but in order to receive them, the company must participate in a municipal tender.

A significant drawback of such orders is that the city authorities often delay payment. It is easier to find private orders, the company has the opportunity to realize its design findings, to get excellent practice. But such orders are usually short-term. Therefore, it is most advantageous to combine all types of orders.

Start-up capital

To start, you need an initial capital of about $10,000. With this money, you can purchase some equipment - a grinder, a drill, shovels, hand drills, a concrete mixer, etc., as well as a car for transporting equipment.

An office will be needed for contacts with clients, storage of documents and drawings, and work of specialists. You can get by with a small room, about 20 square meters. m. with a rent in the range of $150-$300 per year.

Staff

The number and composition of employees depends on the volume of work performed. Ideally, the company should include dendrologists, a foreman, builders and a designer.

The designer is the most important specialist, since it is his ideas that are brought to life by all other employees. Therefore, much depends on his taste and ability to competently apply various architectural styles, he needs knowledge in color, biology, etc. In addition, the designer must understand landscape graphics, be able to apply the necessary computer technologies in his work.

There are landscape design courses where you can learn a lot. Such courses, if necessary, will cost $ 400, their duration is approximately 2-3 months.

The basic programs in such courses are Sierra Photo Land Designer, Garden Designer and Punch! Software”, having mastered which the designer will be able to create projects based on photos of the site or from ready-made software elements.

It will be possible to create seasonal landscapes of the project using these programs, showing the client how the garden will look at different times of the year, a panorama of the view from the windows of the house. It is possible to develop architectural plans, taking into account the necessary communications, and then view the finished project using 3D visualization.

A dendrologist is another key link in the composition of specialists. His work is plants, their selection, planting, care and, if necessary, treatment. Some plants require special growing conditions, others simply cannot grow side by side, as they have a detrimental effect on each other. A mistake in such cases can threaten your company with a loss of reputation and material losses.

The foreman working in your company must know the technologies of landscape construction, as well as all the necessary standards and rules applicable in this area.

Typically, most landscape design firms operate in two different modes, given the seasonality of the business. In winter, the staff is only the “backbone” of the company, the main employees who receive a salary. During the summer period, when the number of orders increases, the number of employees also grows due to the involvement of builders.

Advertising

To attract new customers, the most effective way is a recommendation, or the so-called "creep marketing", when a client recommends your company to his friends, acquaintances, etc. Your company's website on the Internet will be quite effective in this regard. You can also advertise in specialized magazines. Pasted ads in a new cottage settlement can give a good result.

Range of services

Your company can choose for itself any range of activities: the arrangement of lawns and flower beds, the design of landscapes and playgrounds, the implementation of earthworks. Almost 95% of customers choose a comprehensive arrangement of the territory, but there is a demand for certain types of services, for example, an order for planting plants. It takes approximately 40 days to 3 months to complete a complex order, and supervision of a completed project can take up to a year.

As a rule, clients prefer to contact a company that could solve all the tasks. Therefore, offer, if possible, a wider range of services for customers: planting, lawns, flower beds, drainage, paving paths, drains, outdoor lighting, gazebos, fountains, small architectural forms, automatic watering, etc.

At the initial stage, preparatory work services can be offered: site visit, territory planning, care recommendations, drainage systems calculation, development of the initial stage of the project. For such types of work, payment will be about $1,000. Then, the territory will be equipped at a cost per hundred square meters of land in the range of $1,000-3,000, depending on the project. The cost of the design project (documentation, without the cost of work) will be from $200 to $2,000.

Your company can provide further services for the care of the client's homestead: the gardener will take care of the plantings and order on the client's territory. This type of service will allow you to have additional profit.

Cost of work and returns

When assessing the cost of work, it is necessary to take into account such factors as the solvency of the client, the area and topography of the site, its location, the volume of work performed, as well as their urgency.

The seasonality of the business makes adjustments to the work of the company. It is necessary to work intensively during the summer period in order to distribute the profits received over the winter months. Typically, the seasonal decline occurs between November and March. During these months, you can engage in related activities, such as shoveling snow, or develop new projects, repair equipment, or even use such time for holidays.

Approximate prices for services:

• departure and consultation of a specialist - $ 26
• development of a garden project - $ 10-15 per hundred square meters.
• tile work - from $ 10 per sq. m.
• delivery of lawn land - $ 20-30 per cubic meter.
• installation of drainage systems, lighting, arrangement of flower beds - $ 120 per sq. m.
• installation of irrigation systems - within 70% of the cost of equipment, which is approximately $ 1,500
• architectural supervision of the project for the entire period - 10% of the cost of work.
• topographic survey of the area, taking into account the relief - 10% of the cost of work.

A start-up firm may have the following approximate monthly balance sheet:

• revenue – $25,000 (100.0%)
• general expenses – $19,000 (76.0%), including:
  • purchase of materials (stones, fences, curbs) – $4,950 (19.8%)
  • purchase of plants (shrubs, trees, flowers) – $4,950 (19.8%)
  • purchase of irrigation systems – $2,600 (10.4%)
  • salary of employees (5 people) – $6,500 (26.0%)
• profit (amount excluding taxes) – $6,000 (24.0%)

This is an approximate result of the work of a landscape design company in the implementation of a complex order for the improvement of one site. For the season, profitability can be in the range of 15-20%. Of course, a lot will depend on the quantity, volume of orders and how you promote your company and offer your services.

When drawing up a business plan, you need to take into account the prices prevailing in your area. The landscape business is considered quite profitable. Therefore, with a serious attitude, you may well achieve success.