• Staff
  • conclusions

Furniture from natural wood will never lose its relevance. The demand for wooden furniture from year to year shows a steady growth, despite the fact that there is a lot of furniture from alternative materials (glass, plastic, metal). The main reasons for this are high environmental friendliness, the absence of toxic impurities, moreover, the tree carries positive energy and warmth.

Assortment of production from natural wood

Wood is the best raw material for making furniture for the kitchen and children's room.
That is why a properly organized business for the production of wood products will always find its client. The list of products that can be made from wood is very diverse:

  • tables;
  • Chairs;
  • Furniture for restaurants and bars;
  • Arbors and furniture for summer cottages;
  • Doors and wall panels;
  • Sofas and armchairs for offices;
  • Cabinet furniture;
  • Kitchen sets;
  • Playgrounds;
  • Game tables (billiards, poker);
  • etc.

What taxation system to choose for a wood furniture business

The organizational and legal form of an enterprise for the production of wooden furniture can be either an ordinary individual entrepreneurship or a limited liability company. For small workshops, at the initial stage, a regular IP is quite suitable, since registration of this activity (as well as closing) is many times easier and cheaper than opening a legal entity (LLC).

But, individual entrepreneurs cannot create their own branches, large firms are not so willing to work with them, and entrepreneurs have more risks of losing personal property (in the case of lawsuits) than legal entities(who risk only the property of the LLC).

Therefore, with the consolidation of the business, the registration of an LLC promises a lot of advantages. As a taxation system, the most optimal is a simplified taxation system - USN, 6% of revenue or 15% of profit.

The application of the USN exempts the enterprise from paying income tax, property tax and VAT. Switching to this special the mode is carried out immediately at the time of business registration on the basis of a notification.

What is the OKVED for a wood furniture business

When registering a business, the application must indicate the OKVED code. The following codes are suitable for the production and sale of wooden furniture:

  • 36.12 Manufacture of furniture for offices and trade establishments;
  • 36.13 Production kitchen furniture;
  • 36.14 Manufacture of other furniture
  • 51.47.11 Wholesale trade household furniture;
  • 52.44.1 Retail sale of furniture;
  • 52.44.5 Retail sale of wood products, cork and wickerwork;
  • 52.61.2 Retail sales carried out directly by means of television, radio, telephone and the Internet.

If you open an individual business, then the application should indicate all the OKVEDs for which you plan to work (you can at least 30, it will not be superfluous). If you register an LLC, you can specify only one code, since the charter of the LLC will state that the Company can engage in any type of activity that does not contradict the law.

As for the license. Mandatory licensing and certification of manufactured furniture is not established by law. But, some enterprises voluntarily draw up quality certificates for their products (to increase sales). In this case, compliance with such norms and standards as:

  • GOST 16371-93 “Furniture. General technical conditions”;
  • GOST 28793-90. Furniture. Tables. Definition of sustainability
  • GOST 28777-90. Furniture. Crib Test Methods
  • GOST R 50051-92. Furniture. Chairs. Definition of sustainability
  • GOST 19917-93 “Furniture for sitting and lying. General technical conditions”;
  • GOST 19194-73 “Furniture. Method for determining the strength of fastening of decoy legs of furniture”;
  • GOST R 54208-2010 “Protective and decorative coatings for furniture made of wood and wood-based materials. Classification and designations.
  • GOST 13715-78 “Joinery plates. Specifications»;
  • GOST 30255-95. Furniture, wood and polymeric materials.

What equipment to choose for the production of natural wood furniture

For organization furniture production a full cycle will need to be purchased: a thicknessing machine, a jointer, a drilling and grooving machine, circular saw for cutting wide boards, milling machine, grinding machine, turning and milling copy machine, spray gun, drilling and filler machine, edge banding machine and other auxiliary equipment. The main equipment supplier is China and Taiwan.

How much money do you need to start a business for the production of natural wood furniture

Estimated costs for the purchase of equipment for organizing the production of full-cycle wood furniture are 700 - 1000 thousand rubles(including accessories).

Raw materials used for furniture production

For the manufacture of wooden furniture, ready-made furniture panels or edged solid boards are used. The most popular types of wood are: pine, oak, beech, hornbeam, alder, birch, larch. Sawn and dried boards are purchased from forestries, timber enterprises and private firms.

One m3 of edged pine board will cost about 6500-7500 rubles. Particular attention in the production should be given to the paintwork. The varnish protects the wood from external influences, increases resistance to moisture, thereby increasing the life of the furniture. To achieve the best result, the wood is varnished at least three times, drying thoroughly after each application.

Expert tips for creating natural wood furniture

Step by Step Plan to Start a Wood Products Business

The size of the premises for organizing a furniture business directly depends on the planned volume of production. If we are talking about a full production cycle (and not a “garage version”), then the following departments are required:

  1. Production shop - a place where woodworking machines and other equipment will be located;
  2. Assembly shop - a place for assembling wooden furniture from pre-prepared parts;
  3. Paint shop - a room for paint and varnish work;
  4. Dryer or drying chamber;
  5. Warehouse for finished products / warehouse for raw materials;
  6. Production staff room;
  7. Restroom, shower room;
  8. Premises for administrative staff and sales managers.

The requirements for the production facility are standard and require heating, water supply, ventilation, a 3-phase network, and a fire safety system.

Technology of production and manufacture of furniture made of wood

The full cycle of wood furniture production includes the following steps:

Stage 1. Preparing a working sketch. At this stage, technologists develop three-dimensional models and working drawings of the future product.

Stage 2. Preparation of wood for production. At this stage, the type of wood is selected, as well as the drying of the solid wood for 10 days, until its moisture content drops to 80% of the original values.

Stage 3. Dissolution furniture board using a multi saw machine. At this stage, the bark is removed and the board is cut to the specified dimensions.

Stage 4. The cross cutting machine removes knots, resin pockets, curves and other defects.

Stage 5. Splicing of bars along the length - preparation of lamellas. Wooden blanks are laid out on the table, aligned along the edge and pressed with a press from above and on the sides. Upon reaching the programmed length, the lamellas are cut off and sent to the press.

Stage 6. Lamellar bonding. The lamellas are subjected to two-sided grinding and glued on a fan press, taking into account the guide fibers. The bonding time is 40-50 minutes.

Stage 7. Forming a shield of the desired size using a tape-cutting machine.

Stage 8. Planing a lamella from both sides on a thicknessing machine.

Stage 9. Sawing a furniture board to the desired thickness using a calibrating grinder.

Stage 10. To create additional strength, an array of wood is finished with veneer.

Stage 11. Reaming mounting holes on a drilling and filler machine. The production of individual pieces of furniture is carried out on automated machines according to specified parameters. Such machines make all the necessary cuts, cuts and edges of veneer.

Stage 12. Finished products are subject to control checks for defects and defects.

Stage 13. All details are polished 3 times to give the perfect smoothness of the product.

Stage 14. Lacquering and painting of furniture in accordance with the given design.

Stage 15. Drying of the product.

Stage 16. Packing the product and sending the finished product to the warehouse. In addition to the full cycle, there is also a short production cycle. This is when ready-made dried boards serve as raw materials for the production of wood products, which are polished, sawn into certain parts, assembled and varnished.

Staff

The mandatory staff of even a small enterprise for the production of wooden furniture includes:

  • constructor-designer;
  • technologist;
  • carpenters-machine operators (from 4 people);
  • carvers;
  • auxiliary workers (from 2 people);
  • Sales Manager.

The company will also need an accountant, a cleaner, a personnel officer and a lawyer. However, most small businesses, in order to save money, involve these workers on the basis of outsourcing. It is not profitable to arrange such employees for a full-time job, with small volumes of production.

conclusions

The organization of the production of furniture from wood of a full cycle is a very complicated matter. The project manager has to decide important questions such as: selection of qualified personnel, personnel motivation, selection of high-quality wood and paintwork materials, the purchase of expensive equipment and tools, the study and implementation of carpentry technologies, regular retraining of production personnel, sales management, processes, people, and much more.

It is for this reason that many inexperienced newcomers to this field are in for an imminent collapse. According to some market players, the best way to study the industry with minimal risk - to organize the business in a somewhat "truncated form". For example, you can only design furniture, and entrust the production processes to an experienced craftsman. The key task of organizing a business will be to find a responsible and competent partner.

Professional business plans on the topic:

  • Furniture production business plan (36 sheets) - DOWNLOAD ⬇
  • Furniture store business plan (39 sheets) - DOWNLOAD ⬇

How much can you earn in the production of wood furniture

The payback period for such a business is an average of 2 years. The competition in this area is quite strong and in order for your business to flourish, you need to constantly care about product quality, analyze the market and competitors, conduct advertising activities and attract new customers through continuous improvement and expansion of the product range.

With the right organization of the business, the annual net profit will be up to 40 percent of the costs, which is definitely a good enough indicator.

What documents are needed to open a business for the production of wood furniture

First you need to decide on the legal form of the enterprise. The organizational and legal form will depend on the choice of potential consumers of your products - individuals, small entrepreneurs, or legal entities and institutions. Required documents for registration of LLC:

  1. Company name.
  2. Opening decision protocol.
  3. Information about the founder and accountant.
  4. Requisites.
  5. Charter.
  6. A document confirming the payment of the state fee.

Are permits required to open a business?

List of permits for opening a business for the production of wood furniture:

  1. Trading license.
  2. Permission from SES.
  3. Fire department permit.
  4. Product certification.

An experienced lawyer will provide you with assistance in obtaining all permits and certificates, which will significantly reduce the time for registration.

Today I.Q. Review publishes production history. Few people want to do this, because the “buy-sell” scheme requires much less skills and labor costs. However, daredevils are found. This is the story of an "ideological" married couple who wanted to make the world a little better. You'll learn what mistakes they made and what it takes to be successful in production.

How we decided to engage in the production and sale of cabinet furniture from chipboard

My name is Irina, I live in Irkutsk, my husband and I were 26 years old at the beginning of the business start in 2013, we are closing soon (2.5 years of activity).

Production of cabinet furniture

My husband and I had a dream - to run our own business. But not just buying and selling, but production the right people things to be useful. My husband was good at designing and making cabinet furniture from laminated chipboard (laminated chipboard), he really liked to translate his ideas into tangible objects and make familiar things comfortable.

At first it was furniture for my home and for friends and relatives, and then there were small private orders from other people. After that I had experience as a furniture project manager in industrial production. And we decided, that's it - it's time to start doing furniture production on our own, and not work for the "uncle". Of course, we had no experience in running our own business, and we began to study this issue.

In general, a manufacturing business involves a complex system. It is necessary to immediately have premises, equipment, qualified personnel, transport. Think about, suppliers and many other things, and at the same time, so that not a single element falls out of sight.

With regard specifically to the production of furniture, these rather bulky items also require a lot of space: for large machines, storage of materials and finished products, as well as space to work at different stages of production.

Many people told us about the high competition in this segment - and indeed, the furniture market is one of the actively growing ones. The volume of the Russian market of cabinet furniture is already more than 4 billion dollars a year (author's data, as of the end of 2015 - ed.). But furniture production is mostly concentrated in the Central District of Russia, and only 2.9% of the total is produced in our region.

We have decided on our target audience - these are low- and middle-income clients. The main material for our production is relatively inexpensive (chipboard) and widely used, and fittings and furniture facades selected for each project depending on the customer's budget.

We planned to engage in the production of only cabinet furniture (it includes models with a rigid body and the absence of soft parts) in the following areas, including built-in furniture:

  • Kitchen sets
  • Bedroom furniture
  • Living room furniture
  • Hallway furniture
  • Cabinet furniture

We had several options for the concept for the project: the manufacture of furniture for private orders for individuals and legal entities, the creation of collections of standard furniture for different segments of customers and its sale through city and region stores. They even wanted to create an online store of ready-made furniture solutions (they started doing it), and then their own chain of stores. But we decided that at first we would focus on work on custom order, and then we will think about a line of typical pieces of furniture.
At the same time, they were going to work actively to create and promote their brand, focusing on quality, ergonomics and non-standard design (as far as possible with such materials).

Business plan for furniture production

We did not have our own initial capital - only ideas, a desire to change the world and a small client base. They hoped only for themselves and believed in luck. Since we had nothing to hire workers, we divided work responsibilities among ourselves: my husband completely covered production at all stages, took orders, worked with suppliers and communicated with clients personally. In addition, he was engaged in the overall strategy and the search for points of sale. And I got marketing, advertising, public relations, taxes and future personnel.

It was planned to invest 5-8 million rubles in the business within five years at the expense of profits, loans and investments from outside. These funds were supposed to gradually acquire necessary equipment and room. By the end of the investment, the total number of employees was going to be increased to 18 people (director, accountant, sales manager, designer-technologist, storekeeper, 11 production workers and two loaders). The minimum planned sales volume at the end of the first year of operation was to be 400 thousand rubles per month.

How to get a subsidy of 300,000 rubles for a small business

We were not going to write a real business plan (we thought that everything would be calculated), but just at that time the city administration announced a competition for projects to provide subsidies to small and medium-sized businesses. We were very interested in investing in a business of 300,000 rubles with virtually no obligations, and we decided to try to participate in the competition.

To do this, my husband registered as an individual entrepreneur, and we began to collect Required documents and write a business plan. 15% USNO was chosen as taxation - the most convenient option for high-cost production.

It was important to find suitable premises and equipment at the beginning of the work. We were very lucky that we managed to agree on the lease of a workshop with the necessary machines of the former existing production. There was everything you need for normal operation for the first time. Of course, not in excellent condition, but it was possible to work. My husband taught himself how to repair machines. We made a contract with the landlord, negotiated the price for a long time, but we decided that we could handle everything. The advantage of this premises was the close delivery of the main material for production. We carried out the delivery of small items by personal transport, which, of course, affected its quality.

We did all the paperwork and wrote the business plan ourselves. We barely managed to collect documents confirming the expenses for the required amount (15% of the requested subsidy - 45,000 rubles) from the start of IP registration. I remind you that we had no money at all, so it was necessary to have time to fulfill several orders for furniture and from that already enter the costs. We barely had time to collect everything, handing over documents for a subsidy in the last minutes. We won the competition for a subsidy, but in addition we got obligations for constant reporting and the official hiring of three people within six months.

Our biggest business mistakes

The amount of a subsidy of 300,000 rubles was requested for a new edge banding machine (a thing that quickly glues the edge and reduces the time it takes to make furniture). It was assumed that it would increase the volume of production and profitability. It was the choice of this machine that became one of our main mistakes. Looking back, we understand that it was worth spending the received subsidy on the rent of the workshop, on the purchase of materials or on the main machines that will be used frequently. But we bought something that stood idle almost all the time. I wanted to buy more new equipment for not very big money. The machine turned out to be inconvenient, problematic to maintain, and some problems constantly arose with the supplier company. Our inexperience and their irresponsibility did their job, the money was spent nowhere.

The quality of work and active promotion really made a name for us, and there were always orders. But the husband simply could not physically produce the necessary volume of products to cover the basic costs. Income was rarely more than 100 thousand per month instead of the planned 400 thousand. The debt for the rent of the premises began to accumulate - our largest expenditure part. And quarterly taxes, pension contributions and force majeure were also added (somehow our workshop was flooded and a lot of finished products and materials were destroyed by water). And there were also rash decisions, such as renting an office where we didn’t work a day, and buying a domain for the site.

We decided that it was time to hire workers, especially since the deadline for obligations for the subsidy was approaching. Our expectations that people will come who are just as well versed in technology and who want to work hard and earn based on the results of their work, of course, did not come true. Then we began to look for just capable students without experience, but again - nothing. As it turned out, not everyone wants to earn money, most people just want to get money. So my husband had to work with varying degrees of success alone without days off, and sometimes even without sleep.

Since we were still bound by subsidy obligations and had to employ people and pay at least the minimum wage and all deductions from it, we found ourselves in an even greater financial hole. If it were possible to guess what the receipt of a subsidy would lead to in our case, we would hardly have gone for it. They would work quietly in the shadows without any taxes and deductions and would collect capital for business development. But what's done is done.

We got into fixed costs:

  • rent,
  • IP insurance premiums.

into variables:

  • purchase of materials
  • electricity bill,
  • payroll and payroll taxes,
  • USNO tax,
  • other general business and production expenses.

Due to financial problems, we lost the workshop, the new machine had to be given away to pay the rent debt. We found ourselves without funds for production, and even with obligations to customers. They began to cooperate with another workshop for cutting material, here the husband did the main work. Correspondingly, the productivity dropped dramatically, and we lost the trust of customers due to non-compliance with the deadlines for the production of the order. After all, now the chain of actions for creating a finished product has become very long, and almost every element had its own problems.

In fact, we never had a profit, we always ended up in debt to someone, borrowed and re-borrowed money. Now we are delaying the fulfillment of the last orders in order to pay off the most urgent obligations and close our activities. It was not worth hoping for the opportunity to work in production without any capital. Alas, the dream of creating a strong production remained only a dream.

  • Recruitment
  • Sales organization
  • How much can you earn

Recently, there has been some growth in the furniture and furniture production market in Russia. In many ways, this is facilitated by two circumstances - an increase in the number of new buildings put into operation and an increase in the income of the country's population. The main influence was exerted by individual orders, that is, orders for the manufacture of furniture according to original author's sketches. The expected annual growth of the furniture market, according to experts, is 8-10%. The main prerequisite for the development of the furniture market is the growth of the real estate market.

How to start a furniture manufacturing business

You can open your own furniture manufacturing business in one of two ways:

  1. Manufacture of furniture according to individual orders;
  2. Serial release.

These areas differ sharply in a number of important parameters, namely in the general approach to the organization of production, distribution channels, profitability (in serial production it is no more than 15%, and in individual production - more than 25%).

Today, many furniture factories offer sofas of the same design, but of completely different quality and at different prices. This is because becoming Russian production furniture began with the copying of Western models. The point is that designing, producing prototypes, and researching demand on your own is expensive. Only a large enterprise or a highly specialized company operating in the premium segment can afford this.

Thus, copying furniture samples until recently was a profitable business. Factories were not very eager to produce some original models, because the consumer was already well aware of what was being done for the masses.

However, recently the situation has changed somewhat. Buyers are increasingly paying attention not only to price and quality - now they are also interested in furniture design. Therefore, more and more manufacturers are beginning to introduce their own developments, opening design bureaus at their production facilities. In general, the serial production of designer furniture is a promising business. A striking example is Italy, the birthplace of furniture design. For Italians, the price of furniture is largely determined by the name of its author or brand.

How much money do you need to start a business

The size of the initial investment entirely depends on the "manufacturability" of production. The simpler the technology, the less money is needed to launch furniture production.

The cheapest way to produce furniture from laminate - both cabinet (cabinets, walls), and upholstered. The amount of investment for opening a business (purchase of equipment, repairs, rent) in this case will be 2-3 million rubles.

You can purchase equipment on lease - this is an excellent alternative to bank loans. Leasing does not require collateral, which is very important for a novice entrepreneur who does not have real estate on his balance sheet. In addition, lease payments reduce the taxable base.

Turn to the state for help - today there is an opportunity to receive gratuitous financial assistance from the state, including receiving a grant for starting a business, subsidizing part of the cost of paying interest on a loan, under leasing agreements, etc. For more information about the forms of support in your region, please contact the local administration or the websites of the relevant ministries.

What equipment to choose for the production of upholstered furniture

For production upholstered furniture sewing machines will be required (one three to four different types), a panel saw and a pair of pneumatic guns with a compressor.

Such a set of equipment is enough to organize production with a monthly turnover of 1.5 million rubles.

Technology for the production of upholstered furniture

  1. saw cut board materials according to the frame shapes and cutting foam rubber for soft elements.
  2. Assembly of the frame and fittings.
  3. Upholstery of details and tailoring of covers.
  4. Final assembly of upholstered furniture.

What equipment to choose for the production of cabinet furniture

The set of equipment for the production of laminate cabinet furniture is slightly different. You will need to purchase an edge bander, panel saw and hand power tools.

Cabinet furniture production technology

  1. Cutting board materials.
  2. Edge banding of furniture parts.
  3. Assembly and fitting of fittings.

If the company plans to work with veneer, MDF boards and solid wood, then an additional planer and milling machines for processing solid wood, grinding and calibrating-grinding for processing solid wood and board materials, hot and cold presses for veneering board materials with veneer, varnishing and painting booth for finishing finished furniture.

The technological process in this case is somewhat more complicated, and will include three stages: veneer, sanding and varnishing with painting. The organization of such production is many times more expensive, since it requires more technology. Work with chipboard ( laminated chipboard) requires the purchase of expensive packaging equipment, as well as large warehouses, since the sales volumes of laminated chipboard furniture with the same monthly revenue turnover are several times higher (by 300-400%) than the sales volumes of solid wood furniture and MDF boards. The cost of producing furniture from MDF plywood is five times higher than the production of the same model from chipboard, not so much due to materials, but due to higher labor costs.

If there are very few funds for the purchase of expensive equipment, then the main part of the production processes, including veneer veneer, can be outsourced to third parties. Although this increases the cost of the final product. Outsourcing is beneficial when an enterprise specializes in the manufacture of cabinet furniture from laminated chipboard for individual orders, but occasionally they come across customers who want to buy something more expensive and prettier, and it is not unforgivable to miss such a customer. In this case, it makes sense to order semi-finished products on the side, and only assemble them ourselves. But only very small “handicraft” shops work this way.

Choice of premises for production

Finding the right space for furniture production is not an easy task. The thing is that the premises must meet a number of stringent requirements, which are dictated by the specifics technological process: high fire hazard, high energy consumption, the need to maintain a certain temperature in the room (not lower than 16-18 degrees). So, at the request of the fire inspection, the main production (furniture finishing) should be located on the first floor of the building. There should be free access roads to the building itself.

The room must be equipped with a system fire alarm, the installation of which will cost about 500 rubles. for 1 sq. m. In addition, the installation of an industrial ventilation system will be required, which is also far from cheap. Do not forget about the presence of a stationary water heating system - without this, organize a normal manufacturing process will not work.

What documents are needed to open a furniture manufacturing business

  1. Certificate of conformity for finished products. Issued for three years non-profit organizations having the appropriate accreditation;
  2. Sanitary and hygienic certificate. Issued by Rospotrebnadzor for a period of five years;
  3. Certificates of conformity for materials used in furniture production. Their copies are issued by any bona fide supplier. Passing the certification procedure with these documents is not difficult - it will take no more than three months.

Recruitment

One of the most efficient and simple ways personnel search - placement of advertisements in newspapers.

Please note that an experienced carpenter will ask for a salary of at least 35 thousand rubles per month. You won't have special choice, as there is a shortage of qualified personnel in the labor market. The system of vocational education in our country is in an undermined condition. Even those young people who want to work in production have received such poor training in schools that they do not even know basic safety rules.

The only way to somehow solve this problem is to divide the production process into a number of simple operations and assign several workers to them. In this case, the number of specialists potentially ready to work in your production will increase. However, you should be aware that cabinet makers will not completely replace cabinet makers.

The success of a furniture company largely depends on the availability of highly professional engineering and technical specialists. However, there should not be more of them than the workers directly at the machine. As the company grows, IT specialists will also be required, as modern machines have software.

As for increasing labor motivation, it is necessary to introduce a piece-bonus form of remuneration - this greatly increases the efficiency of staff work. But no one has canceled the “carrot and stick” method either - an elementary fine improves the quality of production and responsibility for observing safety regulations.

Sales organization

Not a single normal production will function without well-developed distribution channels for products. In the case of furniture production, there are several ways to sell products:

1. Work with private customers. With such a scheme, in order to ensure a normal flow Money, more than 15 large projects need to be completed annually on a turnkey basis. When cooperating with private clients, be prepared for their temporary insolvency, missed deadlines for approvals, etc.

2. Opening your own outlet in a shopping center. This is the easiest way to start selling your own products. The presence of a retail outlet in the shopping center ensures a constant influx of customers, while the company incurs fewer costs (for security, repairs, advertising, etc.). But, the organization of trade, especially for novice manufacturers, can take a lot of effort. In addition to the actual production problems, it is necessary to solve a lot of tasks that are unusual for a production worker, including the search for a retail space, sales personnel, the introduction of trade standards, training in sales techniques, etc. Despite this, having your own retail point of sale (and more than one) is very useful.

3. Sales office or head office. Having our own sales office allows us to serve home furniture customers (designers and architects), and also allows us to process transactions via the Internet. While the World Wide Web cannot yet provide a large number of remote sales (no more than 10% of the total number of orders), nevertheless, more and more manufacturers are beginning to trust this sales channel and consider Internet sales to be very promising.

How much can you earn

I think everyone is very interested in how much you can earn in the furniture industry? First you need to understand by what criteria the cost of a particular furniture is formed. Most often, actual manufacturers calculate the final cost of finished furniture, the cost of materials (spent on the production of this piece of furniture) and all this is multiplied by a factor of 2x. As a result, this amount will be enough for:

  • expenses (purchase of parts, materials, accessories);
  • wages for employees;
  • rental of premises and warehouses;
  • delivery.

As a result, the manufacturer has a small percentage of profits. In the process, everyone is satisfied, both customers (due to the rather low cost) and manufacturers (clientele is increasing). As a result, receiving a small percentage of each sale (and since there are many customers, which means sales, respectively), the manufacturer has a good income. At the same time, there are “furniture makers” - these are people who do not have high-quality production, equipment, enough workers, warehouses, etc. (they are also called “garage workers”) calculate the cost of furniture in a completely different way than the above-described “normal” manufacturers . Thus, due to the lack of organization of production, "furniture makers" have production costs much higher than those of the official organization. In prices, they take additional costs for accessories, sawing and processing wood (and other parts), making doors, shipping, wages to workers (furniture assemblers, etc.). And all the costs, "garage" multiplies by a personal coefficient, the degree of which depends entirely on his personal views. As a result, the cost of the goods will be higher than that of the manufacturer "everything is according to the rules." But they also have their worst enemy - competition. Each "furniture maker" wants to earn as much money as possible, but due to the fact that their number is growing every day, they begin to reduce prices so that they take goods from them, after a certain period of time their business goes into complete bankruptcy and they have to close.

Which OKVED to indicate when registering a business for the production of furniture

For registration of furniture production, the main OKVED code is 31.X. Under the symbol X can be used various industries furniture production. For example:

  • for the production of furniture for offices and trade enterprises, the code is used - 31.01;
  • production of kitchen furniture - 31.02;
  • production of other furniture - 31.09;
  • if furniture is traded, then the main code is 52.X.

Which taxation system to choose for business registration

It is impossible to say exactly which system of taxation to choose. It all depends on some factors. If you have a large number of legal clients. persons, then undoubtedly LLC - it will be easier for them to work with you. If you want to create furniture based on a patent, then you should choose an individual entrepreneur, but this will limit the number of possible workers.

Do I need a permit to open a furniture production?

Yes need. To do this, the employer needs to take some kind of permit that allows you to carry out high-risk work, as well as the use of various high-risk machines, mechanisms, and equipment. You will also have to take a short course on labor protection and conduct safety briefings.

In this material:

How to start furniture business from scratch? You can also meet enterprises that make furniture without equipment and some serious industrial premises. But the consumer is already tired of cheap walls and tables, chipboard furniture, which falls apart after a few years. Now there are more requirements for the manufactured goods. To meet them, you will have to open a full-fledged furniture production workshop.

Market Review

How to start furniture production? Before you open a furniture shop, tune in that small and medium-sized businesses in this area are characterized by specialization in something specific. You should not grab onto the production of everything in a row, but you should try to make every effort to gain a foothold in some narrow niche. This is a fundamental rule in the strategy of survival in the furniture industry. You can focus your efforts on your own production of the following furniture:

  • case;
  • soft;
  • advertising;
  • for trade organizations.

Advertising furniture is used to decorate points of sale and attract as many buyers as possible to a product or service. For trade organizations such as shops, pharmacies, shopping centers, salons, special shelves and showcases are required, on which the assortment will be displayed.

Furniture manufacturing involves a large number of specializations. You can focus your efforts on collecting some products with limited functionality, such as, for example, Euro pallets or computer tables, or you can make glass tables and cabinets, make furniture from a certain material - plastic, natural wood.

Furniture manufacturing as a business does not mean only the creation of goods. Services for the restoration of cabinet and upholstered furniture are also popular. These services are especially in demand among citizens with a low level of income, and there are a lot of such people in the country. The opposite direction is the restoration and restoration of antiques. In this case, the services will be in demand in regions that are economically developed.

An unoccupied niche in this market is the production of wicker furniture. It can be mastered by a small enterprise, however, wicker chairs, sofas, cabinets continue to be imported from abroad, leaving them in the high price segment.

An excellent specialization for small and medium-sized businesses is built-in furniture. In this case, it is required individual approach to every client. Large enterprises cannot satisfy individual requirements customers.

To understand whether it makes sense to start a furniture manufacturing business, pay attention to the development trend of related fields. If the real estate market is developing, foreign cars, the market for antiques and advertising services is developing and this dynamics can be observed in the next two or three years, you can start in this direction. On the other hand, there will always be demand for furniture: after its decline, the upward trend returns very quickly.

Organization of production

Where to start making furniture? Once you have decided on a specialization, you need to find a suitable room. The minimum required area that will be required is 200 m 2. Its rent will cost 1300-6500 rubles a year for 1 m 2. This range of prices depends on the region.

In Moscow and St. Petersburg, you need to tune in to the cost of 1 m 2 at 5-6.5 tons. per year, and in regions, especially economically undeveloped, it is quite possible to count on the lowest prices. The average figure is 3300 rubles per year for 1 m 2. Total rent will cost 650-660 thousand rubles. in year. If you manage to get a room for a long-term lease cheaper, it will be very good.

For equipment, depending on the specialization, you need to spend from 350 thousand rubles. up to 1.5 million rubles. This does not include the purchase of office equipment, software, a truck with which the furniture will be delivered to the consumer or to points of sale. You can buy both standard machines and entire production lines that are made to order.

Pay attention to the purchase of quality components. Immediately take into account that it is impossible to produce furniture that will be of high quality and competitive, while relying only on parts and accessories of domestic production. We will have to establish contacts with distributors of foreign companies that offer everything necessary for the production of furniture.

Decide in advance and make a list of component suppliers, conclude supply contracts:

  • MDF boards;
  • laminated boards;
  • films on plates;
  • paintwork materials;
  • accessories;
  • aluminum profiles;
  • sliding systems.

At the initial stage, it is necessary to duplicate suppliers for each position. Diversify the assortment so that there is not only the production of furniture from chipboard. During the work, some of them will be eliminated, cooperation will continue only with some of them, which turned out to be reliable and profitable in the price range.

The next issue is staffing. The level of training of employees should be high, but it also requires high pay. You can organize your own training in the specialty, if you have the experience and qualified personnel for this.

The staff of the furniture workshop should include:

  • master;
  • assembly fitter;
  • joiners;
  • glazier.

The production workshop can be from 10 to 50 people, depending on the volume of production.

In addition to them, you also need:

  • driver;
  • Sales Manager;
  • courier;
  • storekeeper;
  • designer.

The total payroll fund (payroll), if there are no more than 15 employees, is from 350 thousand rubles.

These calculations are valid for the general case. Depending on the specialization and scale of the region, they can change both downward and upward. For example, for economically underdeveloped regions, the wage fund will decrease, but for Moscow and St. Petersburg it will increase several times. Consider specific examples in the niches for the production of cabinet and upholstered furniture.

Production of cabinet furniture

The production technology of cabinet furniture includes the following:

  • preparation of a project of a conceived product in different planes;
  • work on cutting materials, the formation of details of the future product;
  • work on drilling holes and sockets for fasteners;
  • works on facing cut edges;
  • final assembly of finished furniture.

This process depends on how automated it is. It is believed that the use of CNC machines reduces the percentage of use manual labor, increases the automation of the process. The operator of such a machine only needs to enter the size data into the program, create the required product, and the machine, after starting up, will cut out everything that is needed in a few minutes. This method of manufacturing is considered advanced and high-tech.

The disadvantage of such production is that constantly reconfiguring the program for an individual order is considered an unprofitable exercise. Therefore, the use of CNC machines is not suitable for working with individual orders. The best option is the organization of furniture production on several machines, which form a semi-automatic line with combined manual labor.

For such a furniture manufacturing workshop, you will need to purchase the following equipment and tools:

  • panel saw with manual feed of materials;
  • edge banding machine, with which rectilinear edges, concave and convex elements are lined;
  • drilling and filler machine, which allows you to make holes - both deaf and open;
  • grinding machine;
  • screwdrivers and perforator;
  • cutters, drills, knives.

With all this, you can count on the simultaneous monthly release of 100 units:

  • cabinets;
  • tables;
  • pedestals;
  • shelving.

Only 400 units of finished products. The expenses must include:

  • for materials;
  • for electricity,
  • for advertising;
  • for depreciation.

In addition, the cost of furniture production is formed by payroll and rent. The payroll together with taxes on wages is about 400 thousand rubles, rent - 50-55 thousand rubles. The cost of 400 of these products will be about 500 thousand rubles.

The cost of a table or cabinet varies from 2.3-3.3 thousand rubles, and the cost of cabinets and racks - 3.5-5 thousand rubles. Approximate income will be - 1160-1660 thousand rubles. The profit will be 590-1060 thousand rubles. per month. This is the perfect calculation. To get real numbers, the final values ​​can be divided in half, even if labor efficiency is high.

Production of upholstered furniture

The need for upholstered furniture among the population forms a sixth of the total furniture market, which makes this niche very promising and attractive for both medium and small businesses.

There is a trend towards the manufacture of sofas and armchairs to order, which enables small enterprises to successfully compete with large industries that will not chase an individual customer. It is just convenient for small and medium-sized businesses to produce small batches of armchairs and sofas.

For small and medium-sized businesses, this niche is also attractive because it does not require the purchase of expensive equipment.

The main operations are performed manually. Finally, such small and medium-sized businesses easily adapt to fashion trends and are ready to quickly fulfill an order, even if the novelty has just appeared on the market. For this, the factory needs a quarter to transfer the equipment and the technological process to the production of some specific models. A small workshop can only provide the customer with a whole line of models due to combinations of upholstery, accessories and material, thereby benefiting from exclusivity.

Its production of upholstered furniture requires the purchase of the following machines:

  • combined - for wood processing;
  • edged multi-blade;
  • turning;
  • milling;
  • trimming;
  • grinding.

Their total cost is 150-160 thousand rubles. In addition to machines, you will need drying equipment and pneumatic clamps, as well as hand tools, sewing machine and cutting tables. This is another 40 thousand rubles. In total, the technology for the production of upholstered furniture will require about 200 thousand rubles for equipment and tools.

In addition to equipment for production shop need to purchase and office equipment- office equipment and furniture with a total cost of 60-90 thousand rubles. This equipment allows monthly production of up to 100 sofas, each of which can be offered for sale at a price of 7.5 tons. The income of the enterprise will be from 750 thousand rubles.

The cost of own production of upholstered furniture is:

  • FOT - 150-250 thousand rubles;
  • rent - 50 thousand rubles;
  • materials - 150 thousand rubles;
  • electricity, utilities, internet, communications - 20 thousand rubles;
  • advertising - 30-50 thousand rubles;
  • unforeseen expenses - 40-60 thousand rubles

Total total production costs are 440-580 tons. The profit of the enterprise before taxes is 170-310 thousand rubles, and after - 160-290 thousand rubles. The real value of profit will be 1.5-2 times lower. The average payback period for investments in equipment and tools in this type of activity, if the efficiency is high, is considered normal from 4 months.

Take into account the production of facades. The number of enterprises that specialize in this is growing every year, but many manufacturers do not have high quality products. Buyers are ready to spend more money on high-quality facades, therefore, if the emphasis is on product quality, without striving to reduce the cost at the expense of it, then the production of facades can turn out to be a very profitable enterprise.

It will take 1.5 million rubles to open its own production. One piece of equipment, its purchase, delivery and installation will cost 1 million rubles. It is also necessary to provide for the purchase of raw materials for a month of furniture production, which will cost another 250-300 thousand rubles.

One person can work on the equipment, so the payroll will be small. In a month, such a furniture production workshop produces 400-500 m 2 of MDF facades. The cost of 1 m 2 reaches 1 tr. The income of such an enterprise is 400-500 thousand rubles. Expenditure - up to 200 thousand rubles. The initial investment will pay off in 8-12 months.

What to focus on?

How to organize your furniture manufacturing business in order to achieve high labor efficiency? First, safety precautions must be observed. Second: the staff should have a personal interest in high and quality production. Therefore, establish that the salary is formed from a fixed rate and a percentage for the work performed, and marriage is calculated from the salary. This will raise the interest of workers and improve labor efficiency.

After the work is established in the workshop, engage in an active search for customers. You can sell products both through retail chains in your city and in other cities.

It is very good if you have your own online store for the sale of manufactured furniture. If you invest in its promotion and contextual advertising, it allows you to increase sales several times, while advertising costs will be low.

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The furniture business can be developed in two ways - to sell furniture already made by someone or to produce your own. But it is much more profitable to combine these two streams into one channel. And most simple option for the organization of own furniture production, it is considered the opening of a workshop for the manufacture of cabinet furniture.

What is included in the category "cabinet furniture"

Cabinet furniture is a piece of furniture that has a "box" design and is designed to be placed along the walls. This category includes: tables, racks, cabinets, cabinets, walls and other types of furnituremade from separate hard parts.

The production of cabinet furniture is regulated by the following standards:

  • GOST 16371-93: Furniture. General specifications.
  • GOST 19882-91: Cabinet furniture. Test methods for stability, strength and deformability.
  • GOST 28105-89: Cabinet furniture and tables. Test Methods drawers and half boxes.
  • GOST 13025.1-85: Household furniture. Functional dimensions of storage compartments.
  • GOST 28136-89: Cabinet wall furniture. Strength test methods.
  • GOST 26800.4-86: Furniture for administrative premises. Functional dimensions of cabinet compartments.

Analysis of the market for cabinet furniture

According to Rosstat, the production of cabinet furniture is the most demanded type of furniture business, which occupies about 25% of the niche of all furniture production. Today's consumer is well aware of what cabinet furniture is and why it is needed. At the same time, even the brand or the company's long stay on the market is not important - offer a lower price with decent quality - and your buyer is yours.

If you arrange consumer requirements in the form of a pyramid, then the lowest and most “weighty” tier will be the price, then the materials used, build quality, original design, and only then - the manufacturer's brand. Therefore, despite the huge competition in the cabinet furniture business, there is a place for everyone who can understand the desires of the consumer and predict fashion trends.

Who is a potential buyer?

According to the analysis of age characteristics, the target audience of cabinet furniture buyers is divided into two groups:

  • young people under the age of 30 who purchase furniture for the first time;
  • the older age category (40-50 years old), who buy new furniture to replace the old one.

The most demanded "representatives" of cabinet furniture are kitchens and walls for the hallway and living room.

Raw materials for the production of cabinet furniture

Cabinet furniture can be made from chipboard, MDF, solid wood. To reduce the cost of production and the final cost of the product, companies often combine these materials, for example, replacing expensive furniture panels in the wall area and partitions with chipboard or laminated fiberboard.

The easiest option to start production is to make furniture from double-sided laminated particle boards(LDSP). Why?

Firstly, there will never be any problems with the supply of such raw materials - chipboard is produced in plenty by both domestic and foreign manufacturers. Secondly, for the same reason (broad offer), it is possible to agree on favorable delivery terms (with deferred payment, discounts for large lots, etc.). Thirdly, the use of laminated chipboard significantly reduces the cost of production, since it reduces one stage - veneer or laminate veneer in the manufacture of furniture, which requires additional investment and makes sense only with large volumes of production.

For the selection of raw materials, it is necessary to be guided by the following indicators:

  • thickness of chipboard boards (16-18 mm for external walls and 12 for internal partitions);
  • density - compliance with GOST 10632-89;
  • emission class according to 16371-93 - E1.

For the back walls of furniture, fiberboard (GOST 4598-86) can be used.

Features of the technological process for the production of cabinet furniture

There are several options for the technological process of manufacturing cabinet furniture. They can be divided into chains of various lengths:

  • a complete technological process - from the manufacture of material for the hull base (chipboard, MDF, furniture board) to the finished product. This best option for mass and serial production, which can significantly reduce the cost of materials, but is very costly from the point of view of small businesses;
  • medium - the manufacture of furniture, where the raw materials are finished sheets of chipboard, fiberboard, MDF - in fact, only cutting and assembly;
  • short (assembly only) - the production of cabinet furniture is carried out from custom-cut chipboard, chipboard, MDF. This is the most popular option for starting a small business from scratch, which involves working on a specific order without buying expensive cutting equipment. Then, after developing an appropriate customer base and receiving serial orders, you can also think about purchasing your own cutting and edge banding machines in order to "lengthen" the process chain and expand production. This explains the relative ease of entering the furniture manufacturing business - in fact, it can be plan in any sequence of the production cycle.

The manufacturing technology of any cabinet furniture is divided into five main stages:

  • Drawing up a project of the finished product in various planes;
  • cutting necessary materials for details of future furniture;
  • Drilling nests for fasteners;
  • Facing trim edges (laminated edge, veneer, PVC film);
  • Assembly of the finished product.

A detailed description of the technological process depends on the automation of production and the percentage of the use of manual and mechanized labor. The most progressive (and, accordingly, expensive) production is considered to be equipped with automated machines (CNC). The operator only needs to enter the dimensional data into a special computer program, design the desired product and give the “start” command.

In just a few minutes, the CNC machine will cut out the necessary walls and partitions of future cabinet furniture from clearly fixed materials, drill holes according to the development plan. It remains only to veneer the edges and assemble the finished furniture. But it is profitable to buy such lines in the presence of constant serial orders. It does not make sense to reconfigure the machine for each piece of furniture on an individual order. Therefore, let's consider for example the "golden mean" - the work of a semi-automatic line of several machines with partial use of manual labor.

To start such a production, you will need the following equipment:

1. panel saw with manual feed of materials;

2. edge banding machine for straight edges, concave and convex elements;

3. drilling and filler machine for making blind and open holes for fittings, hinges, dowels;

4. grinder;

5. screwdrivers;

6. perforator;

7. cutting tools (milling cutters, drills, knives).

Description of the production technology of cabinet furniture

1) After the development and approval of the sketch by the customer, a model of the future product is created using computer program , which can be installed on a regular laptop.

For example:

  • Cutting- a program for choosing the optimal cutting of sheets of chipboard, chipboard, MDF with the least loss;
  • PRO 100- a program for visualizing a sketch of a model in 3D, drawing up a design, constructing and calculating the necessary materials, parts and accessories for assembly.

But manufacturers of automatic and semi-automatic machines offer other types of programs already installed on their equipment, such as "UCANCAM V9", "ArtCAM", etc.

2) A plate of the material from which the product will be made is fixed on the machine, sawn into separate parts in accordance with the cutting charts.

If furniture is made from fiberboard - on this preparatory work and end - the parts go to the assembly. If we are talking about furniture made of chipboard or chipboard - rough blanks are subject to mandatory machining sawn edges;

3) Furniture parts made of chipboard come to the edge banding machine, where with the help of glue and pressure press slices of plates are faced with a laminated edge , PVC film, melamine or other edging materials;

4) Depending on the equipment of the machine, holes for fasteners are done:

  • semi-automatically- on filler machines;
  • manually, using rotary hammers and electric drills, using drawings with additive schemes.

6) After the holes are added, the product is ground along the edges (to smooth, remove the overhangs of the edging material in height and length) and sent for assembly;

7) Control Assembly using hand tool helps to identify shortcomings and inconsistencies and eliminate them in the finished product. After that, the furniture is disassembled (if necessary), packed and sent to the finished product warehouse.

Estimated business plan for organizing the production of cabinet furniture

1. Project goals

The company plans to open a furniture shop for the production of cabinet furniture of the middle price segment.

Range: cabinets, tables, shelving, bedside tables. The production will be organized on the principle of an incomplete cycle: raw materials in the form of chipboard and fiberboard boards, as well as accessories, will be purchased from suppliers for further cutting according to patterns into finished panels, processing and assembling furniture according to the developed drawings.

2. Financing

To launch production, it is planned to attract the own funds of the founders of the LLC, which will reduce the payback period and give an advantage in the formation of pricing policy.

3. Target group of buyers:

  • intermediaries - specialized furniture stores, repair and design studios;
  • end consumers (retail) - people with an average income who prefer to update furniture every 3-4 years;
  • end consumers (wholesale) - state-owned enterprises and state institutions, office centers, hotels.

4. Ways of implementation:

A) through a warehouse-shop in which samples of work will be exhibited and an office equipped to receive customers;

B) direct deliveries of furniture batches to private companies and government agencies; C) through dealer networks (including in other regions).

5. Advertising campaign

Advertising will be built with the expectation of the target group of consumers, for which the following will be used: media (advertising in the press of the relevant subject), the creation and promotion of your own website on the Internet, placement of advertising banners on websites dedicated to interior design and renovation of premises. It is planned to allocate 60,000 rubles per month for advertising purposes.

6. Organizational issues

For the legal registration of the business, it was decided to create a Limited Liability Company (LLC) on the general taxation system. This form makes it possible to work with both large wholesale suppliers and consumers, as well as retail buyers.

The following documents are required to register a company:

  • information about the name of the enterprise;
  • decision of the founders (protocol) on the opening;
  • information about the director and accountant;
  • details of the account opened for the contribution of the authorized capital (if the contribution is in cash), and the current account for conducting business activities;
  • confirmation of payment of state duty;
  • charter, indicating the amount of the authorized capital (at least 10,000 rubles) and such types of activities:
    • 36.12 Manufacture of furniture for offices and shops
    • 36.13 Manufacture of kitchen furniture
    • 36.14 Manufacture of other furniture
    • 51.47.11 Wholesale of furniture
    • 52.44.1 Retail sale of furniture
    • 52.44.5 Retail sale of wood products, cork and wickerwork
    • 52.61.2 Retail sales carried out directly by means of television, radio, telephone and the Internet.

7. Requirements for the premises for the production of cabinet furniture

  • First floor,
  • availability of all communications,
  • three-phase electricity 380 W,
  • access roads and loading docks,
  • lack of moisture and high humidity.

It is planned to rent a room of 500 m 2 at a price of 240 rubles / m 2, broken down into 3 parts:

  • office with an exhibition hall, with an area of ​​50 m 2 ;
  • workshop for the production of cabinet furniture, with an area of ​​350 m 2;
  • warehouse of raw materials and finished products - 100 m 2.

Total - 120,000 rubles / month (1,440,000 rubles / year).

8. Staff

To work in one shift (21 working days / month, including holidays and weekends), the following staff is required:

  • director - 40,000 rubles / month;
  • accountant - 35,000 rubles / month;
  • customer service manager - 20,000 rubles / month;
  • designer-designer - 25,000 rubles / month;
  • master of production - 30,000 rubles / month;
  • shop specialists - workers with knowledge of the main types of furniture machines and the features of working with chipboard, fiberboard and MDF boards (5 people for 20,000 rubles / month);
  • auxiliary workers - (2 people at 12,000 rubles / month).

Total: 12 people.

Estimated Wage Fund - 274,000 rubles / month.

Payroll taxes (37.5%) - 102,750 rubles / month.

Total salary costs - 376,750 rubles / month.

9. Main and auxiliary equipment

Total cost - 423 950 rubles

10. Performance

It is planned to release products in the following volumes:

  • pedestals - 100 pieces / month,
  • tables - 100 pieces / month,
  • cabinets - 100 pieces / month,
  • racks - 100 pieces / month.

11. Calculation of the cost of production

According to the calculated data of the table of consumption of materials for output

and prices for materials

The cost of production will consist of the following material costs:

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

Pedestals - 18,354 (material costs) + 207.59 (electricity) + 94,187.5 (payroll + unified social tax) + 21,197.5 (depreciation) + 45,000 (other costs: rent, advertising) = 178,946.59 rubles /month.

Tables - 27,550 + 207.59 + 94,187.5 + 21,197.5 + 45,000 = 188,142.59 rubles / month.

Cabinets - 44,647 + 207.59 + 94,187.5 + 21,197.5 + 45,000 = 205,239.59 rubles / month.

Shelving - 19,210 + 207.59 + 94,187.5 + 21,197.5 + 45,000 = 179,802.59 rubles / month.

Total: 752,131.36 rubles / month.

12. Price

Calculation of the wholesale selling price per unit of production (cost per unit of production + profit margin):

Cabinets - (178,946.59 rubles: 100 pieces / month) + 25% = 2,236.83 rubles.

Tables - (188,142.59 rubles: 100 pieces / month) + 25% = 2,351.78 rubles.

Cabinets - (205,239.59 rubles: 100 pieces / month) + 25% = 2,565.49 rubles.

Racks - (179,802.59 rubles: 100 pieces / month) + 25% \u003d 2,247.53 rubles.

13. Revenue and profit

Revenue: 2,236.83 * 100 pieces + 2,351.78 * 100 pieces + 2,565.49 * 100 pieces + 2,247.53 * 100 pieces = 940,163 rubles / month.

Cost: 752,131.36 rubles / month.

Balance sheet profit: 940,163 - 752,131.36 = 188,031.64 rubles / month.

Income tax (20%): RUB 37,606.33/month.

Net profit: 940,163 - 752,131.36 - 37,606.33 = 150,425.31 rubles / month.

14. Financial analysis

Expenditure part

  • material costs - 752,131.36 rubles;
  • capital costs - 423,950 rubles.

Total: 1,176,081.36

15. Product profitability

(Balance Sheet: Cost) * 100% = (188,031.64: 752,131.36) * 100% = 25%

With the manufacture of 400 units of cabinet furniture per month, the payback of the project will be 8 months.


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