Enterprise for the production of cabinet furniture. Furniture catalog furnitureife. Decrease in working capital

Enterprise before restructuring

The furniture factory was founded in 1962 as a state-owned company. In 1993 the company was privatized and transformed into a joint stock company. The existing and former employees of the factory currently own 100% of the shares.

The company produces furniture from chipboard, in particular, walls, coffee tables and upholstered furniture, mainly sofas, on three production lines located geographically in various production premises of Lviv - for the production of cabinet furniture, upholstered furniture and custom-made furniture.

Most of the equipment corresponds to the equipment of Western enterprises in this industry. However, individual machines are designed specifically to manufacture one specific part and cannot be reconfigured to manufacture other parts.

The sale of the factory's products to furniture showrooms was carried out by a small number of sales agents, as well as directly in the company's store.

The furniture industry has been particularly hard hit by the decline in the purchasing power of the population: buying furniture is one of the easiest acquisitions to postpone. Foreign competitors served as a negative factor.

There is a small but active market for top quality products. It is dominated by imported products, although Russian-foreign joint ventures are beginning to play a certain role. For the lowest category of the market, where the furniture factory is located, the market is narrower for economic reasons.

The company's workforce was cut from about 2,000 at the start of the restructuring project to 650 at the end of the project. Most likely, the decline in employment will continue, even with an increase in sales. Similar factories in Western Europe employ no more than 150 workers.

Over the past three years, sales have steadily declined, and at the start of the restructuring project, the company was technically bankrupt.

Diagnosis

Market and sales

Product quality

Immediately after arriving at the company, the consultants found that the quality of the products was obviously poor, even by Ukrainian standards. The cladding was scratched, torn off at the edges, the polish turned white quickly, layers were noticeable different colors where products were tinted; work marks are visible on the finished product, and so on. The reasons for this low quality were due to various factors:

§ using poor quality raw materials;

§ the manufacturing process included operations performed with damage to the product;

§ if a defect was discovered, it was hidden in such a way that the marriage would not be conspicuous;

§ workers did not follow instructions, the implementation of which ensured the receipt of quality products and required an increase in the volume of work;

§ standards for measuring quality level were low, so poor quality by market standards was considered acceptable by accepted company standards.

Sales methods

At the time of the arrival of the consultants, there was no sales / marketing department, and the management did not see the need for this. There was no documentation on clients, sales agents were not given any independence in finding clients, and they did not seek to show initiative. There was no flexibility in setting the price of products, each time a different sales agent visited customers; there was a lack of understanding of the market situation (competitors, market share); there was no incentive system that would induce sales agents to achieve good results in collecting debts; employees at all levels of management had no idea about the formation of customer-supplier relationships in market conditions, and so on. Therefore, it became necessary to create a marketing department with professional staff.

Design

The existing range of products had to be stopped selling because:

§ product design is outdated in comparison with competing imported products, mainly Polish in this market sector;

§ the products were bulky, one-piece wall occupied the entire wall of the apartment, it was not possible to buy individual furniture modules, and it did not meet the purchasing requirements of this market segment. Smaller, cheaper and more modular products were required.

Production cost

The production cost was quite high, which, of course, was reflected in the possibility of selling at competitive prices. Among the main reasons were:

· High price and low quality of raw materials. Since the company did not have sufficient funds to purchase raw materials, it had to carry out barter transactions. This, in turn, limited the sources of supply to several Ukrainian factories, which were satisfied with this method of financial calculations. As a result, raw materials were purchased more expensive and of inferior quality than similar products that could be purchased for cash;

· Energy-consuming processes. These processes are the same for all factories in the former Soviet Union, where energy was cheap, but the supply of the necessary raw materials was unreliable. Technological processes had to adapt to these conditions, which, given the current high cost of energy, leads to high costs. For example, one press machine for chipboard of the required thickness uses a heavy grinding cylinder that consumes a large amount of electricity, although in modern conditions it is more expedient to grind chipboard using a light emery belt, which is more expensive and needs to be replaced, but does not require a powerful energy-intensive motor. The layout of the plant also did not contribute to energy savings in heating and ventilation;

Doubtful necessity of some production stages... For example, plywood for the back of the walls was supplied to the factory in large panels that were cut into various pieces and assembled on the back of the furniture. The justification for this process was the easy transportation of the finished product, but the main consequence was an increase in operating costs in the production process and a deterioration in the quality of the finished product, since the back panel did not provide the necessary rigidity final assembly;

· Inadequate equipment. Although most of the equipment was similar to Western equipment, some of the machines were intended for large batches, high volume production, and their use was not justified by the reduced production scale and the need for more flexible production planning. In particular, the boiler houses were designed for a large production capacity, and were also intended to supply steam to a nearby pasta factory. Needless to say, the economic efficiency of the boiler houses with a low load was extremely low. Also, most of the machines were intended for the manufacture of one part and could not be adapted to another production;

· Some expensive manufacturing processes. For example, making boxes required a much larger number of operations than similar production at a Western firm, which, however, did not affect the quality of the finished product.

Human Resource Management

As in most former Soviet enterprises, the decision-making process was centralized, with great attention paid to the technical qualifications of specialists. As the workload declined, vacancies in the sales / marketing sector had to be filled, using the transfer of existing staff to new positions. Unfortunately, in this particular case, despite some positive aspects of this approach, it has one drawback, since the listed positions require highly qualified specialists, who were not among the company's employees. The marketing approach to recruiting was based more on knowledge of manufacturing processes than on understanding of marketing and commerce skills. At the same time, excessive attention was paid to knowledge production technologies.

Financial situation

Sales and profitability of the company began to decline by the time the restructuring project began. However, the management did not regard the disruption in sales as a long-term trend and did not take measures to reduce or repurpose production. In contrast, finished goods in stock were regarded as a better investment, less prone to impairment than cash in the bank. The problem was that in a short period of time the products that were the basis of the company's products and sold without any effort turned out to be uncompetitive to other, cheaper, better, mainly foreign products. Warehouse stocks, instead of being a cash and inflation hedge, became a financial burden for the company.

From a purely practical point of view, the company went bankrupt before the start of the restructuring project. The state, as the main creditor, resorted to blocking bank accounts, thereby hastening the financial demise of the company. The company tried to solve this problem by increasingly resorting to barter transactions that did not require bank settlements, but led to an increase in production costs. Moreover, the financial crisis was viewed as a temporary event and there was no critical deep restructuring. Over time, the company was no longer able to purchase raw materials to maintain normal production levels and began to shift to part-time work and send workers on unpaid leave.

Ineffective accounting and costing systems

This is a common problem for many Russian companies. Since the primary purpose of accounting is the calculation of taxes payable, and these procedures are carefully regulated by the Ministry of Finance, regardless of the opinion of the company's management, all this leads to the fact that the reporting loses its real meaning, and there is no way to use accounting data for the purpose of adopting management solutions.

The role of shareholders

The situation was further complicated by the fact that the company was 100% owned by current and former employees. Management was reluctant to propose restructuring measures that would be unpopular with employee shareholders. Although the administration may not have realized the full scale of the enterprise's problems, the need for serious changes was obvious to it, especially with regard to product quality control and the number of people employed in production, nevertheless, the administration did not want to impose proposals on new shareholder workers.

Improving product quality

The factory management was aware of the problem of low quality products, and understood that due to low wages and forced vacations, they had no means of influencing the workers. The first step was to convince workers of the need to improve quality.

Improvements in product quality were achieved fairly quickly. The administration correctly assessed that most of the problem was human error, and that outside intervention would be more effective than conventional appeals that lacked effective leverage. However, if you improve product quality at a rapid pace, you need to understand that some changes, for example, reorganization processes, take time or are outside the production process, for example, buying raw materials of the required quality for cash.

The restructuring plan called for the introduction of quality management processes by organizing quality circles, holding group discussions on quality, etc. Constant comparisons of the quality of finished products with competing products, research of various production processes on the issue of achieving the final quality led to significant product improvements. It was also necessary to make practical changes either in the production process or in the storage process.

Creation of a sales department

The creation of a department is imperative for the survival of the company. The process turned out to be quite difficult, as the management insisted on finding resources within the company. The consultants taught salespeople, introduced new sales methods and sales administration procedures, a new salesperson remuneration system, and insisted on finding a new salesperson. An internship was organized in Western Europe for managers of the main departments of the factory, during which they could get acquainted with ways of solving some problems of Western firms, especially problems related to sales.

By the end of the project, the marketing department was established. It employs about 12 people who were transferred from other departments of the company. The manager, a high-level specialist who headed the design department, now has full responsibility for sales. The newly hired marketing manager and some of the staff participated in discussions with Western marketing experts for the project. In the future, this will allow them to take into account not only local thinking, but also the experience of Western experts.

Introduction of new products / designs

Experts assisted in the process of introducing new design ideas, showing products of comparable Western manufacturers, studying each of the existing products with the design team in order to find out what improvements could be made by introducing a new trademark (developed by designers of a furniture factory).

A completely new product line was presented and one of the products received a design award at a furniture fair. The aim of this line is to compete in design and price with foreign or local products, as well as to reduce production costs due to rational production processes. The new products are modular, allowing customers with lower purchasing power than before to buy what they need. More standardized elements are also used, which reduces production costs.

Reduced production costs

A study tour to EU countries was particularly helpful in starting change. This trip was attended by leading engineers and shop managers. This helped to convince the engineers that the equipment used was not necessarily completely outdated and completely useless - similar European companies use similar old equipment. But they use it more productively. Transferring experience to the factory situation, it was noted that investments in new equipment, although necessary, are not an insurmountable obstacle to the development of production, and the company can begin the process of improving production with a small investment, changing the way the existing equipment is used.

Since then, the company has taken serious steps to reduce production costs by completely reorganizing its production facilities, concentrating more equipment in a smaller area and investing in new power and heating equipment that is more in line with today's prices and energy consumption volumes. As noted above, the new product line takes into account the need to rationalize the main components of the assortment. All this should lead to a significant reduction in the cost of finished products and allow the company to become more competitive.

Decrease in working capital

By the beginning of the restructuring project, accounts receivable had unexpectedly increased, but it was within the range of 1-2 months of sales and remained within these limits. However, most of the items supplied to customers' warehouses remained unsold and could neither be returned (shipping costs would have been too high) nor sold even at great discounts. Stricter credit control methods were introduced, receivables were reclaimed, and the supply of products in large quantities stopped, which helped to stabilize the situation. As stated above, attempts to obtain cash immediately at large discounts have failed. In general, the growth in accounts receivable was stopped, which remains at an acceptable level.

However, even more complex was the production planning process, based not on expected sales, but on the need to employ workers. This led to an increase in inventory, low sales, which caused a shortage of working capital, and also led to the need to purchase raw materials through barter transactions instead of cash payments, hence high costs and poor quality appeared, leading to reduced sales, increased inventories, etc. ... Although all this was explained to the management, after a while the administration settled on a compromise: production will continue with the availability of raw materials, but the choice of products will be determined by management. Only recently has production been set at the required sales level.

Changing recruitment procedures

The first recommendation, concerning all departments, and especially the marketing service, was the need to select professional specialists for vacant positions in accordance with job descriptionsreflecting the challenges of today's market environment, rather than appointing people who cannot fulfill their responsibilities.

Great flexibility has been achieved in recruiting. The organizational structure of the company was revised, and the heads of departments were given full responsibility for the operation of their sector. Traditionally, this would lead to the transformation of production units into subsidiaries and an increase in the independence of their management. But since the company cannot offer a large salary and an opportunity for career growth, it is still impossible to attract outside specialists, although the company's specialists do not sufficiently possess the required skills. This is one of the main problems today, since some departments (especially the marketing department, which is very important for the survival of the company) can hardly be staffed with only internal reserves.

Changes in accounting procedures

The costing system had nothing to do with running the company. The situation was changed by a literal analysis of the parts of the accounting and costing system in order to show the shortcomings. Changes were made to the accounting and reporting system, with the full understanding that this ultimately leads to the emergence of two sets of reporting - one in accordance with tax procedures, and the second in accordance with the existing reporting, focused on management decisions.

The management is fully aware of the need to implement an information system for making management decisions. In particular, it is required to completely change the system of determining the cost price. There is currently no single way to assess the actual profitability of production lines or the profitability of production. However, until the accounting reform is implemented, real change cannot be achieved, except for the rather expensive dual reporting system.

Situation at the enterprise after the project

After comparing the conclusions of the analysis with the obtained results, the most basic characteristics are the following:

· The products have reached a quality standard corresponding to the market segment in which they are sold;

· There is a marketing department staffed with sufficiently trained specialists, the head of the department is fully responsible for the activities of the department, but, nevertheless, further training of personnel may be required;

· Introduced a new range of products that are better adapted to current tastes, markets and production processes;

· The company has taken measures to reduce production costs due to energy-saving measures and efforts of employees;

· The reduction of working capital was stopped and methods aimed at controlling the use of working capital were introduced;

· Hiring for new positions is still carried out by transferring employees who may not be suitable for new activities (it should be borne in mind that the legal regulations oblige the company to provide such an opportunity for existing personnel), but today it becomes a real opportunity to attract specialists from outside;

· A new information system is being introduced and finance staff are adopting new working methods;

· Depending on the workshop and equipment, production costs were reduced from 20% to 50%.

In general, the company is recovering from severe shocks, albeit through a reduction in production capacity, while most firms without foreign partners are idle. First of all, the vicious circle that existed at the beginning of the project was broken - poor product quality, low sales, low commercial level, high level of inventory and receivables, which leads to barter exchanges, blocking of accounts, poor quality of raw materials and products. The development of negative processes was inhibited, but not completely overcome, since only at the present time some of the main components of economic activity are normalized, which will allow to complete the restructuring: a marketing department has been created, the factory and production process have been redesigned, the production planning process has been revised, in the near future it is planned to introduce management information system, managers are given sufficient independence in decision making. Taking into account the depth of the presented changes, their introduction is proceeding more slowly than it would be in a similar Western European enterprise.

IN Russian Federation more than 3.5 thousand organizations are engaged in furniture production, according to statistics different forms property, of which more than 500 are large and medium. But the volume of their products does not exceed 0.57% of the total volume of world furniture production. Most of the countries that do not have forest resources are significantly ahead of Russian producers, dividing this sector of the world market among themselves.

The reasons limiting the production of domestic furniture are depreciation of fixed assets of large and medium-sized companies (70-80%), low labor productivity, lack of modern technologies and equipment, lack of advanced Russian plate, finishing, facing and adhesive materials, components and modern fittings.

The results of comparing the Russian Federation with a number of developed countries in terms of the per capita annual size of the purchase of furniture indicates that we have a great potential for growth in the annual volume of furniture production in the interests of the country's population. Today, according to the Milan Furniture Industry Institute (CSTL), Russia ranks 38th in terms of annual furniture production among the developed countries of the world.

The creation of furniture is considered one of the most dynamically developing industries in the timber industry complex of the Kirov region. Furniture companies have achieved great technical and financial characteristics and guarantee a significant share of revenues to the regional budgets, acting as guarantors of the social and financial stability of the region. Highest property and the current design of the published furniture, guarantee a constant supply of furniture, both to the domestic and foreign markets.

The main products of the furniture companies in the region: cabinet furniture with a solid wood facade, chipboard medium density and chipboard faced with natural veneer or decorative films; kitchen furniture with a solid wood or medium-density chipboard front facing with PVC foils; solid wood furniture (chairs, stools, tables); office furniture; school and children's furniture; cushioned furniture.

According to the Association of Furniture and Woodworking Industries, the volume of furniture production in the Kirov region is distributed as follows:

If we analyze modern market, it can be argued that the most dynamically developing areas are only a few:

1. Production kitchen furniture... The annual growth in demand for this type of furniture is about 25%. People do not want to wait until furniture becomes unusable, and change it more often in order to update the interior and improve living conditions (about once every 3-4 years).

2. Manufacture of office furniture. A huge number of office centers require a considerable amount of furniture. To avoid cliches, as well as create a company of its own "face" and make the most of the usable space, office owners are increasingly turning to furniture manufacturing companies for individual orders.

3. Manufacture of specialized furniture. Enterprises, public organizations, medical institutions also need a decent interior. The demand for specialized furniture is consistently high.

As a result of fruitful work in the furniture production market, MF Styling LLC has a wide range of consumers and suppliers.

Suppliers provide quality raw materials and materials at reasonable prices from different cities of Russia, Germany, and other countries.

More than 100 organizations in various cities of Russia are consumers of MF Styling LLC products, for example, from cities such as Perm, Izhevsk, Kazan, Yekaterinburg, Ufa, Saransk, Vladimir, Murom, Syzran, Togliatti, Ulyanovsk, Tyumen, Khanty-Mansiysk, Tomsk , Kemerovo, Salekhard and other cities of Russia.

The company is constantly looking for new suppliers with interesting and advantageous offers.

The main competitors of MF Styling LLC are: Dyadkovo LLC, Stolplit LLC, Shatura LLC, Ufa - Mebel LLC, MF Glazovskaya. Mama, LLC Amstreng - Voronezh, LLC Borovichi, LLC MF Lotus and others are all the largest furniture manufacturers in Russia.

The offered products have the following main competitive advantages:

A wide range of models and colors of manufactured furniture

Low price coupled with excellent quality

Guarantee and service for buyers

Flexible system of discounts

High-quality laminated chipboard from the best Russian manufacturers (Kronostar, Uvadrev, Syktyvkar Plywood Plant)

Only high-quality fittings from the world's leading manufacturers (Hettich, Ferrari, Boyard)

Warehouse program, short delivery times

Promotions and sales.

The main advantage over analogues is production without violating technology, high-quality materials, low price.

The main constraints at the enterprise under consideration are the lack of specialists, rapidly aging equipment, seasonality of demand (unfavorable months from April to July), in which production is significantly reduced.

The pricing policy is determined taking into account the prevailing prices in the market. The competitiveness of a product is viewed through the prism of the consumer price.

All consumers of the enterprise can be divided into three groups:

1. End consumers (retail) - active business people with an average income who renew their furniture every 2-3 years;

2. End consumers (wholesale) - large state enterprises, hotels, restaurants, office centers, etc.

3. Intermediaries - specialized stores of furniture, interior items, design studios.

MF Styling offers furniture for consumers with different income levels:

1. For successful clients, special furniture designs have been developed, which differ in the quality of the material, wood from which they are made.

2. For clients with an average income (the highest specific gravity produced furniture falls into this particular group of consumers) furniture is also developed of high quality, with an expanded assortment and colors.

3. Customers with low income are also not ignored - they can take advantage of various promotions and discounts for certain groups of goods.

The company sells its products in several ways:

Through your office, which is also a showroom.

Through a network of stores with which partnership agreements have been concluded, including in other regions.

Direct sales to hotels, government agencies, large private companies. For this, the office worker - the order taker makes mailings and calls on the base of potential customers.

Internet shop.

Thus, we can conclude that LLC MF "Styling" has all the possibilities to become leaders in the field of furniture production and take a leading position.

List of references:

General state of furniture production in Russia. [Electronic resource] - http://www.znaytovar.ru/new2749.html
Official site of LLC "MF Styling" [Electronic resource]. -Http: //styling-mebel.ru//

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What is included in the category "cabinet furniture"

Cabinet furniture is a piece of furniture that has a "box" structure and is intended to be located along the walls. This category includes: tables, shelves, wardrobes, cabinets, walls and other types of furniture made of separate rigid parts.

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

GOST 16371-93: Furniture. General technical conditions.
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. The functional dimensions of the storage compartments.
GOST 28136-89: Wall cabinet furniture. Strength test methods.
GOST 26800.4-86: Furniture for administrative premises. Functional dimensions of cabinet compartments.

Market analysis of cabinet furniture

According to Rosstat, the manufacture of cabinet furniture is the most demanded type of furniture business, which occupies about 25% in the niche of all furniture production. Today's consumer is well aware of what cabinet furniture is and what it is for. In this case, even the brand or the long-term presence of the company in the market is not important - offer a lower price with decent quality - and the buyer is yours.

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

Who is he, a potential buyer?

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

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

The most popular "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 produced 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 on the wall area and partitions with chipboard or laminated fiberboard.

The easiest option for starting production is to make furniture from double-sided laminated particle boards (Laminated chipboard). Why?

Firstly, there will never be problems with the supply of such raw materials - both domestic and foreign manufacturers produce laminated chipboard in plenty. Secondly, for the same reason (wide offer), it is possible to agree on favorable terms of delivery (with deferred payment, discounts for large quantities, 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 for large production volumes.

To select raw materials, you must be guided by the following indicators:

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

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

Features of the technological process for the production of cabinet furniture

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

complete technological process - from the manufacture of material for the body base (chipboard, MDF, furniture board) to the finished product. it the best option for mass and serial production, which allows to significantly reduce the cost of materials, but very expensive from the point of view of small business;
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 the canvases of chipboard, laminated chipboard, MDF already cut to order. This is the most popular option for starting a small business "from scratch", which provides for work on a specific order without buying expensive cutting equipment. Then, after developing an appropriate customer base and receiving serial orders, you can 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.

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

Drafting of a finished product in various planes;
Cut necessary materials for details of future furniture;
Drilling holes for fasteners;
Facing of cut edges (laminated edge, veneer, PVC film);
Assembling 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), is considered to be a production equipped with automated machine tools (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 the future cabinet furniture from clearly fixed materials, drill holes according to the reamer plan. All that remains is to veneer the edges and assemble the finished furniture. But it is profitable to buy such lines if there are constant serial orders. It makes no sense to reconfigure the machine for each piece of furniture according to an individual order. Therefore, let us consider, for example, the "golden mean" - the work of a semi-automatic line of several machines with partial use of manual labor.

To launch such a production, the following equipment is required:

1. panel saw with manual supply of materials;

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

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

4. grinder;

5. screwdrivers;

6. puncher;

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

Description of the technology for the production of cabinet furniture

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

For instance:

Cutting - a program for choosing the optimal cutting of chipboard, laminated chipboard, MDF sheets with the least losses;
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 also offer other types of programs already installed on their equipment, for example "UCANCAM V9", "ArtCAM", etc.

2) A plate of 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 of 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 workpieces are subject to mandatory machining sawn edges;

3) Furniture parts made of chipboard go to the edge banding machine, where with the help of glue and a pressure press slab cuts are faced with a laminated edge , PVC foil, melamine or other edging materials;

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

semi-automatically - on filler machines;
manually, with the help of hammer drills and electric drills, using drawings with additive schemes.

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

7) Control assembly using hand tool helps to identify flaws 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. Objectives of the project

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

Range: cabinets, tables, shelves, bedside tables. The production will be organized according to the principle of an incomplete cycle: raw materials in the form of chipboard and fiberboard, as well as fittings, will be purchased from suppliers for further cutting into finished panels by templates, processing and assembly of furniture according to the developed drawings.

2. Funding

To start 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 renew their furniture every 3-4 years;
end consumers (wholesale) - state-owned enterprises and government agencies, office centers, hotels.

4. Ways of implementation:

A) through a warehouse-store, in which samples of work will be exhibited and an office equipped for receiving customers;

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

5. Advertising campaign

Advertising will be built with a view to the target group of consumers, for which it will be used: media means (advertising in the press of the relevant topic), creation and promotion of its own website on the Internet, placement of advertising banners on sites dedicated to interior design and renovation of premises. It is planned to allocate 60,000 rubles / 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, and retail buyers.

To register the activities of the company, you will need the following documents:

information about the name of the company;
the decision of the founders (minutes) on the opening;
information about the director and accountant;
details of the account opened for depositing the authorized capital (if the contribution is cash), and the current account for conducting business;
confirmation of payment of state duty;
charter, indicating the size of the authorized capital (at least 10,000 rubles) and the following activities:
- 36.12 Manufacture of furniture for offices and trade establishments
- 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, cork and wicker products
- 52.61.2 Retail trade carried out directly via 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,
driveways and loading docks,
lack of dampness 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:

an office with an exhibition hall with an area of \u200b\u200b50 m 2;
workshop for the production of cabinet furniture, an area of \u200b\u200b350 m 2;
warehouse for raw materials and finished products - 100 m 2.

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

8. Personnel

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;
account manager - 20,000 rubles / month;
designer-designer - 25,000 rubles / month;
production foreman - 30,000 rubles / month;
workshop specialists - workers with knowledge of the main types of furniture machines and the peculiarities of working with chipboard plates, Fiberboard and MDF (5 people for 20,000 rubles / month);
auxiliary workers - (2 people, 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. Equipment, main and auxiliary

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 material consumption for production

and prices for materials,

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

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

Sideboards - 18 354 (material costs) + 207.59 (electricity) + 94 187.5 (payroll + UST) + 21 197.5 (depreciation) + 45 000 (other costs: rent, advertising) \u003d 178 946.59 rubles /month.

Tables - 27 550 + 207.59 + 94 187.5 + 21 197.5 + 45 000 \u003d 188 142.59 rubles / month.

Cabinets - 44 647 + 207.59 + 94 187.5 + 21 197.5 + 45 000 \u003d 205 239.59 rubles / month.

Shelves - 19 210 + 207.59 + 94 187.5 + 21 197.5 + 45 000 \u003d 179 802.59 rubles / month.

Total: 752 131.36 rubles / month.

12. Price

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

Drawers - (178,946.59 rubles: 100 pieces / month) + 25% \u003d 2,236.83 rubles.

Tables - (188,142.59 rubles: 100 pieces / month) + 25% \u003d 2,351.78 rubles.

Cabinets - (205,239.59 rubles: 100 pieces / month) + 25% \u003d 2,565.49 rubles.

Shelving - (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 \u003d 940 163 rubles / month.

Cost: 752,131.36 rubles / month.

Balance sheet profit: 940 163 - 752 131.36 \u003d 188 031.64 rubles / month.

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

Net profit: 940 163 - 752 131.36 - 37 606.33 \u003d 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 profit: Cost) * 100% \u003d (188,031.64: 752,131.36) * 100% \u003d 25%

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