How to make money on landscaping. Business plan - landscaping

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 door of a cozy shopping center, workers - leave cars in the parking lot near the office, suppliers - unload products from convenient platform at the warehouse.

Therefore, owners and tenants of retail, office, warehouse and industrial premises they are trying in every possible way to equip not only the internal, but also the external territory, asphalting the paths, equipping parking lots, breaking 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 expenses are not aimed at generating income and are not related to commercial activities organizations 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.

The court decisions mentioned in the article can be found: "Judicial practice" section of the ConsultantPlus system

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"

As a rule, in territories adjacent to multi-apartment
residential buildings are in disarray. A typical picture for many cities: before
the front of a residential building stands a stall covered with rust for a long time,
there is no playground, the middle of the yard is filled with cars, the lights are not
work, benches are broken or missing. All of this makes the residents sad.
evokes a sense of total loss.

It is possible to turn the improvement of such territories into a business and
make money by helping people.

Demand for services
landscaping

Lawyers note that neglected yards are typical for
multi-storey buildings that were put into operation earlier than 2005. This
due to the fact that the previous requirements for the improvement of adjacent houses
territories were fuzzy, and construction companies they were often ignored.

The desire of residents to clean up their own yard,
make it cozy and comfortable growing. Social services regularly
surveys and note: the number of people who own apartments and are willing to spend money
for the improvement of the adjacent territory, today it is 41%. Ten years
back wishing was only 13.4%. For entrepreneurs, this is a good sign:
the solvent client base with which to work is growing.

Legal aspects

The first step in home improvement is
precise definition of its boundaries. Not always the territory that residents consider
his, really belongs to them.

Attention should be paid to the rule contained in
Housing Code (art. 36, part 1): the scope of the territory belonging
apartment building are regulated by law. The boundaries are written in
cadastral passport, therefore, first of all, you need to familiarize yourself with this
document.

If an entrepreneur starts doing work for someone else
territory, he faces litigation and fines.

Experienced businessmen confirm: even if the tenants are convinced,
that this or that territory belongs to them from the moment the house was erected, and even
if visually this is so, the law cannot be ignored. Only the document is
the only and irrefutable proof of the belonging of one or another
area of an apartment building. It is better to prevent trouble at once than
face the claims of the developer after the completion of the work.

Potential
customers

According to the observations of experts, the majority of residents do not
wants to prepare documents. There is also little hope for managers
organizations and associations of homeowners: both of them are hostile
configured in relation to various works on sites near houses, with which
they have agreements.

Management organizations were conceived as subjects,
serving tenants, but in reality they behave quite differently. Today these
companies are increasingly taking the position of owners. In each particular case
the relationship between residents and organizations is determined by the contract: sometimes in
they contain such conditions that completely deprive tenants of the right to
manifestation of initiative.

In this regard, it is recommended to pay attention to the residents
multi-storey buildings in which direct management operates. It is they
the easiest way to get in touch. If associations of owners and managers
organizations when placing orders provide for a commission
reward, then this case this is excluded.

This is interesting: read our other articles -, and.

Duties
management companies

You can demand money for improvement from the manager
companies. It's difficult, but real. Focus on Rules and Regulations
operation of the housing stock MDK 2-04.2004. This document states that
tenants who pay for the maintenance of the dwelling and, in particular, the adjacent territory,
have the right to demand managing organization improvement of this
territory, namely:

Strengthening flag holders, street signs, stairs;

Hanging and removal of flags;

Opening and closing of ventilation windows;

Placement and coloring of waste bins;

Painting gates and fences, including protective grilles;

Cleaning leaves, grass, branches, as well as large waste;

plant care;

Maintenance of children's and sports grounds in the proper form.

It follows that almost all the main works on
landscaping is already included in the price utilities paid
tenants. The only exception is the arrangement of car pockets.

Business promotion

A company that plans to be engaged in landscaping
territories near multi-storey buildings, can be promoted by placing
advertising in the immediate vicinity of the objects. In addition, it is necessary to personally
communicate with tenants who enjoy authority in their home.

Don't get into conflict with managers
organizations. Of course, they have duties to the tenants, but wait
active actions from the moment of application take a very long time. As a rule, these
companies are limited to painting benches, installing trash cans, etc. achieve
planting flowers or beautifying a playground is extremely difficult. That's why
it is recommended to immediately establish cooperation with specialized
organizations.

In some cases, the business may be supported
municipal authorities. Local authorities willingly cooperate with
landscaping firms, unless
officials indirectly own the governing organizations.

First of all, you need to focus on houses with
direct management, you can also try to work with partnerships
owners. Before applying, you need to prepare a sketch using
Photoshop or a similar program using real photos as a basis
object. You also need to draw up an estimate to justify the cost of the work to the tenants.
As a rule, they favorably refer to a 20 - 25% mark-up.

Development prospects

The home improvement business has a social
orientation and may well become successful due to the active interest
potential clients. The first successful work will serve as a good
advertising for residents of nearby houses and not only.

Observations show that
large capital is not required at the start: the business does not involve the introduction
high technologies or transportation of large cargoes. At the same time, it is profitable
and pays off fairly quickly. Success depends on the ability to convince: businessman
should make it clear to the residents that the yard is an integral part of their life, because there
their children are walking, their cars are parked, etc.

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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 largest cities country. For example, in St. Petersburg, according to experts from the Forum of 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, second only to St. Petersburg and 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. Target audience 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.

Earn up to
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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

	NAME	AMOUNT, rub.
Equipment
	office equipment
	Purchase of garden equipment and tools
	Buying a truck
Intangible assets
	Site creation
	Software purchase


working capital
	working capital
	Total:	1670000

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

	Service	Description	Cost, rub.
LANDSCAPE DESIGN
	Design project (Standard)	Preliminary sketch, general plan for landscaping and landscaping, dendrological plan, layout drawing, planting plan, assortment list, garden care recommendations	4000/100 sq. m.
	Design project (Premium)	Package "Standard" + automatic watering plan, estimates for automatic watering and work, outdoor lighting installation plan, visualization	7000/100 sq. m.
	Design project of a gazebo	Development of an individual design, creation of a 3D model, preparation of drawings
	Barbecue design project	Barbecue construction and design development
	Departure around the city	Departure of a specialist in Krasnodar for an initial examination, measurements, consultations	is free
	Departure by region	Departure of a specialist Krasnodar Territory for initial inspection, measurements, consultations
LANDSCAPE AND LANDSCAPING
Landscaping
	Path paving	paving stones or paving slabs	from 800/sq.m.
	Soft coating device	Laying geotextiles, installing curb tape, backfilling with gravel, crushed stone, pebbles or marble chips	from 1500/sq.m.
Landscaping of territories
	Lawn seed	The device of a sowing lawn from cereal grasses	from 220/sq.m.
	Lawn roll	The device of a rolled lawn from cereal grasses + delivery and laying	430-580/sq.m.
	Flower bed of annual flowers	Arrangement of a flower bed of annual flowers (without the cost of planting materials)	from 600/sq.m.
	Hedge	Creation of a hedge (without the cost of planting materials)	from 600/m. shoulder strap
	Planting deciduous shrubs	Planting of deciduous shrubs (without the cost of planting materials)	from 150/sq.m.
	Planting coniferous shrubs	Planting coniferous shrubs (without the cost of planting materials)	from 350/ sq.m.
	Planting deciduous trees (up to 2 m)	Planting deciduous trees up to 2 m (without the cost of planting materials)	from 500/sq.m.
	Planting deciduous trees (over 2 m)	Planting of deciduous trees over 2 m (without the cost of planting materials)	from 2000/sq.m.
	Planting coniferous trees (up to 2 m)	Planting coniferous trees up to 2 m (without the cost of planting materials)	from 1200/sq.m.
	Planting coniferous trees (over 2 m)	Planting coniferous trees over 2 m (without the cost of planting materials)	from 2500/sq.m.
	Planting coniferous trees (over 4 m)	Planting coniferous trees over 4 m (without the cost of planting materials)	from 5000/sq.m.
	Planting deciduous trees (over 4 m)	Planting of deciduous trees over 4 m (without the cost of planting materials)	from 4000/sq.m.
RELIEF CHANGE
	Creation of a decorative reservoir	Arrangement of decorative reservoirs (fountains, waterfalls)	from 3500/sq.m. 4900-7900
	Creation of alpine slides	Alpine slide device	negotiable
	Creation of a dry stream	Dry stream device	from 1200/sq.m.
RELATED AND AUXILIARY WORKS
	Creating an automatic watering system	A range of services for the creation of an automatic irrigation system on the site	negotiable
	Selection and purchase of seedlings	Selection and purchase of seedlings in nurseries	negotiable
	Soil preparation for the lawn	Soil preparation for laying turf
	Import of planting material	Delivery of plants to the site
	Soil delivery	Importation of fertile soil	from 600/cu.m.
	Site cleaning	Cleaning the site from construction debris	negotiable
	Garbage removal	Construction waste removal	from 600/cu.m.
	weed weed	weed plant grass	from 20/sq.m.

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 cottages. Potential clients include corporate clients- large and small organizations that have a need for site design. 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:

Ready-made ideas for your business

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. 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 visualization 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. To attract customers will be used various ways, including cold calls, distribution of booklets and ads in the places of residence of potential clients, advertising in glossy magazines, maintaining groups in popular social networks (Facebook, Instagram, etc.). An important point at the start of the studio's activity, potential clients will form a positive image of themselves. 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 place on the site useful articles 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 feedback capable of influencing the decision-making 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 big amount CA representatives. The premises will not require repairs, however, a purchase will be required technical equipment and office furniture. 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 summer period. 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 third party companies. Since the landscape business has a pronounced seasonal character, it is possible to attract seasonal workers. Staff members off-season salary will be maintained. In Table. 4 shows the staffing and payroll.

Table 4 staffing and payroll

	Position	Salary, rub.	Quantity, pers.	FOT, rub.
Administrative staff
	Accountant
sales staff
	Sales Manager
Production personnel
	Surveyor

	land surveyor
	Dendrologist
	Total:			160000
	Social Security contributions:
	Total with deductions:			208000

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 gives a detailed traffic report Money, information about the planned revenue and net profit. In Table. 5 shows the studio's fixed costs.

Table 5 fixed costs enterprises

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 possible risks are given in Table. 6.

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

risk factor	Probability of occurrence	The severity of the consequences	Events
Failure to achieve planned sales volumes			Hiring sales representative with experience, thoughtful marketing policy at the stage of preparation, careful processing of the market, setting an effective pricing policy
A sharp drop in the solvency of the population			Reviewing the range of services provided, drawing up an “anti-crisis” proposal, minimizing costs
Increasing competition			Creation of strong positions at the first stage of work, image advertising, establishment of strong relationships with clients in a certain area of activity
Financial difficulties in the offseason			Advance budget planning, taking into account the decline in sales, personnel policy with division into full-time and seasonal employees
Delay in the implementation of projects due to the fault of construction companies			Careful selection of a key contractor
Increasing the cost of building materials			Market monitoring, maintaining links with alternative material suppliers
Failure of computer equipment, loss of important information			Creating a backup, using licensed software and anti-virus programs
Formation of a negative image of the company		high For 30 days this business was interested in 329440 times. Profitability calculator for this business

Landscape design services in our country have become in demand quite recently. First of all, this is due to the development of cottage construction outside the city, an increase in the income level of the population (the emergence of a middle class, which will be your main customers) and the emergence of a need for aesthetics and design. We bring to your attention a business plan for a landscape design company.

Business plan: range of services

As a rule, a landscape design business is organized either by designers who recruit workers to their team and purchase equipment, and manage the process themselves and generate ideas, or builders who have gained extensive experience in this field hire specialized specialists - dendrologists, designers. Both paths are quite reasonable and can lead to success.

Experienced entrepreneurs in this field are advised to create a company offering a full range of services - lawns, planting, paving paths, drainage, gutters, electricity, outdoor lighting, gazebos, small architectural forms, fountains, streams, flower beds, automatic watering, etc. As practice shows, clients prefer to contact those firms that solve several problems at once.

Business Plan: Lot Maintenance

In Russia, the niche of home garden care services is practically empty. Therefore, if you hurry, you can take it and build a very successful gardening business. On the one hand, potential customers have not yet fully realized that a gardener is a specialist, and a lot in your garden depends on his professionalism. But on the other hand, the realization that garden care is the lot of professionals is already coming to our landowners. And this means that the prospects for this direction are the most promising.

The main feature of this business is labor intensity. We will have to maintain a large staff of gardeners and personally supervise and check their work. In addition, it is necessary to calculate the profitability in advance. The average salary of a gardener is 400-500 dollars, the cost of the services of a company providing such services should be even higher. It is better not to reduce prices, it is so easy to be in the red.

Business plan: design

The number and specialty of landscape design firm employees depends on the scope of work. Ideally, it is good to have dendrologists, foremen, builders and, of course, a designer. The designer is the key landscape company. It is he who generates ideas that all other workers bring to life. The experience and skill of the designer is of great importance. You should not hire young graduates of institutes as designers - they have great ambitions, but in practice they can only serve as assistants to a real professional designer, they do not have enough experience.

Landscaping designer besides good taste must understand: architectural styles, laws of composition, color science, coloristics, biology, dendrology, landscape graphics and computer modeling. All this can be learned in special landscape design courses. Their cost varies from $300 to $400 per course, the duration of training is up to 3 months.

Usually training is based on three programs "Sierra Photo Land Designer", "Garden Designer" and "Punch! Software". With the help of the first, you can enter photographs of the site into the computer or create a view from the elements provided by the program. Each element can be moved around the "picture" depending on how you see the future site. The second program is an object library with all elements for garden planning and design. It will also show how the site will change with the seasons. And the "Punch! Software" program combines the ability to draw up architectural projects (with all the necessary communications), develop interior and landscape design with 3D visualization.

Upon graduation, you will be able to offer a client a project that provides for everything from how the garden will look in late autumn and early spring to the views opening from every window.

In addition, the designer must understand plants, have good knowledge in the field of dendrology: some plants do not fit together, some do not grow together, and it happens that, planted together, they simply kill each other. The customer makes all claims not to the designer, but to the company. Therefore, a designer's mistake can result in a loss of reputation and the customer, and hence the profit of the company.

Seasonality is another factor that the owner of a landscape design firm has to consider. Most firms operate in two modes - winter and summer. During the winter period, only the main workers remain in the state - the backbone of the company, who sit on the salary. But in the summer, when orders begin, the situation is different - builders and foremen are gradually being brought up, and the staff is increasing significantly.

Business Plan: Advertising

The main channels for promoting landscape design services are specialized magazines. And they use not only design magazines, but also real estate publications and magazines such as Ideas for Your Home.

A good return is given by your own page on the Internet, but here you must definitely post photos of your work.

But the majority of clients usually come by recommendation. Therefore, the quality of work and reputation are the basis of a successful business.

As regards advertising on television and radio, as well as outdoor advertising, then these channels are not profitable - the high cost of this type of advertising does not justify the return. Often, simple posting ads in cottage settlements is much more effective.

Business plan: work control

The main task of the business owner is full control over all team members. And not only for builders, who traditionally need increased control. It is necessary to control and check absolutely any processes. That is the nature of this business. Therefore, it is better if the owner himself understands the construction and design aspect. Only in this way will he be able to achieve the desired result.

Business Plan: Taxation and Benefits

According to Decree No. 406 of the Government of the RSFSR dated July 18, 1991 "On Measures to Support Enterprises in the RSFSR", firms that organize landscapes provide for the possibility of establishing tax benefits, applying mechanisms for accelerated depreciation of fixed assets, and creating financial support funds at the expense of budgetary funds. What does this mean?

Advance income tax payments have been canceled for architectural and landscape enterprises. In addition, the amounts of value added tax paid on the acquisition of fixed assets and intangible assets are deducted in full when fixed assets are put into operation and intangible assets are registered (according to Decree of the President of the Russian Federation of December 22, 1993 No. 2270 "On Certain changes in taxation and in the relationship between budgets of various levels").

But... Landscape firms, being architectural and construction enterprises, still do not belong to the priority sector of the economy and therefore are not exempted - like, for example, construction companies - from income tax in the first two years of existence.

However, according to the aforementioned Decree No. 406 of July 18, 1991, landscape and architectural enterprises in the first year of operation can additionally write off as depreciation deductions up to 50% of the initial cost of their fixed assets with a service life of more than 3 years, as well as accelerate the depreciation of the active part of production funds.

An interesting fact is that landscapers have the right to receive an investment tax credit in the form of a tax deferral and a reduction in income tax by 10% of the price of purchased and put into operation equipment (according to the Law of the Russian Federation of December 20, 1991) .

It is important that when determining taxable profit, profit directed to the construction, reconstruction and renewal of fixed production assets, development of new technology and technologies (according to the Law of the Russian Federation of December 27, 1991 "On the tax on profits of enterprises and organizations").

Business plan: investment

Starting investments in a business can start from $10,000. With this money, you can buy a Gazelle car for transporting equipment and some equipment - a grinder, a drill, a concrete mixer, etc.

Separately, it is worth considering the rental of an office in which you will receive clients, although landscape designers often go to the customer themselves.

All other materials necessary for work can be purchased as needed. For example, we needed land, crushed stone, sand - let's go, agreed. Plants are needed - eat and buy again.

Business plan: office

The presence of an office does not affect the choice of the customer. Therefore, its rent is purely a matter of your choice. Many private traders do not have an office and work on a home phone, leaving themselves to the customer. Others, on the contrary, rent a representative office, furnish it with good furniture and hang out their work, demonstrating solidity in every possible way. But this is not the main and far from the only way to win over the client.

A much better way to win over a customer is, for example, to "make" one site excellently. And then he will offer his services to the neighbors of this client. A win-win...

Business Plan: Supplier Relationships

Business Plan: Clients

Business plan: large orders

It is much more profitable to work on large orders both in terms of labor costs and in terms of organization. On a large plot it is easier to "turn around", and the life of workers is easier to organize. And of course, large orders are more profitable.

But it is better for a start-up company to practice on small orders and gain experience. Small customers are often not the focus of attention large firms landscape design, so this sector is relatively free. The only advice is not to look for customers far from each other, ideally, if these are plots in the same cottage village.

Business Plan: Give Back

Landscape business - enough profitable business, one order here can beat off the cost of training. So, for example, the cost of package documentation of design services without work ranges from $250 to $1800. A turnkey design can cost from $1,500 per acre.

In general, of course, the cost of creating a project is determined individually and depends on many factors: the composition of the project, the scope of work, the total area land plot, terrain, etc. And, of course, a lot depends on the solvency of the client.

Self-confidence, competent pricing policy, individual approach to the client and new ideas - all you need to succeed in this business!

Estimated cost design work according to the landscape design of a plot of 6 acres:

Specialist consultation with site visit - $26
Sketch (in 2 versions) for choosing a landscaping option - 6 acres - $160
Project documentation:
- general plan
- dendroplan
- landing drawing
- layout drawing - 1 weave - $35
Plan of a flower garden, rockery, reservoir with a qualitative and quantitative study of the assortment (characteristics of plants, recommendations for care) - sq.m. - $4
Estimated documentation - 10% of the cost of work
Author's supervision - 10% of the cost of works
Topographic survey of the site (depending on the complexity of the terrain) - 1 weave - 10% of the cost of work

exemplary business plan