Enterprise for the production of cabinet furniture. Furniture catalog mebelife. 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. 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 different industrial premises Lviv - for the production of cabinet furniture, upholstered furniture and furniture to order.

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

The sale of the factory's products to furniture stores 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 affected by the decline in the purchasing power of the population: the purchase of furniture is among those acquisitions that are easiest to postpone. Foreign competitors served as a negative factor.

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

The company's staff has been reduced from about 2,000 at the start of the restructuring project to 650 at the end of the project. Most likely, the reduction 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 beginning of the restructuring project, the company was technically bankrupt.

Diagnosis

Market and sales

Product quality

Immediately after arriving at the company, the consultants determined that the quality of the product was obviously poor, even by Ukrainian standards. The cladding was scratched, torn off at the edges, the polish quickly turned white, layers were visible different colors where the 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:

§ use of raw materials of poor quality;

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

§ upon detection of a defect, it was hidden in such a way that the marriage was not conspicuous;

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

§ Standards for measuring quality levels were low, such that poor quality by market standards was considered acceptable by accepted company standards.

Sales Methods

At the time of the consultants' arrival, the sales/marketing department was not organized, and the management did not see the need for it. There was no customer documentation, sales agents were not given any autonomy in finding customers, and they did not seek to take the initiative. There was no flexibility in setting the price of products, different sales agents each time visiting customers; lack of understanding of the market situation (competitors, market share); there was no incentive system that encouraged 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, etc. Therefore, it became necessary to create a marketing department with professional staff.

Design

The existing product range had to be discontinued because:

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

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

Production cost

The cost of production was quite high, which, of course, was reflected in the possibility of sales 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 a few Ukrainian factories, which were satisfied with this method of financial settlement. As a result, raw materials were purchased more expensive and of poorer quality than similar products that could be purchased for cash;

energy-consuming processes. These processes are the same for all factories of the former Soviet Union where energy was cheap but supplies of needed raw materials were unreliable. Technological processes had to adapt to these conditions, which, with the current high cost of energy, leads to high costs. For example, one machine for pressing chipboard of the required thickness uses a heavy grinding cylinder that consumes a lot 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 saving energy on heating and ventilation;

doubtful need for some production stages. For example, backside plywood was delivered to the factory in large panels that were cut into various pieces to be 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 machines were designed for large batches, high production volumes, 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 high production capacity, and were also designed to supply steam to a nearby pasta factory. Needless to say, the economic efficiency of boiler houses at 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, the manufacture of boxes required a much larger number of operations than similar production in a Western company, which, however, did not affect the quality of the finished product.

Human resources management

As in most former Soviet enterprises, the decision-making process was centralized, and much attention was paid to the technical qualifications of specialists. As workloads dwindled, vacancies in the sales/marketing sector needed 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 recruiting approach in marketing was based more on knowledge of manufacturing processes than on an understanding of marketing and commercial skills. At the same time, excessive attention was paid to the knowledge of production technologies.

Financial situation

Sales and profitability of the company began to decline by the time the restructuring project began. However, management did not see the sales disruption as a long-term trend and did not take steps to reduce or repurpose production. On the contrary, finished goods in stock were regarded as a better investment, less subject 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 were sold without any effort, turned out to be uncompetitive with other, cheaper, better, mostly foreign products. Inventory, instead of becoming a monetary contribution and inflation insurance for the company, became a financial burden for it.

From a purely practical point of view, the enterprise went bankrupt by the beginning 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 resorting more and more to barter transactions, which did not require bank settlements, but led to an increase in the cost of production. Moreover, the financial crisis was seen as a temporary phenomenon, and a crucial deep restructuring was not carried out. Over time, the company could no longer purchase raw materials to maintain a normal level of production and began to move to part-time work, as well as send workers on unpaid leave.

Inefficient accounting and costing systems

This is a common problem for many Russian companies. Since the primary goal 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 reporting loses its real meaning, and there is no way to use accounting data to make management decisions.

The role of shareholders

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

Product quality improvement

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. At the first stage, it was necessary to convince the workers of the need to improve quality.

Improvements in product quality have been achieved fairly quickly. The administration correctly judged that much of the problem was human and that outside interference would be more effective than regular appeals that lacked real leverage. However, if product quality is to be improved at a rapid pace, it must be understood that some changes, such as reorganization processes, take time or are out of scope. production process, for example, the purchase of raw materials of the required quality for cash.

The restructuring plan included the introduction of quality management processes through the organization of quality circles, group discussions on quality, etc. Constant comparison of the quality of finished products with competing products, research on various production processes to achieve final quality led to significant improvement in products. It was also necessary to make practical changes either in the production process or in the storage process of products.

Creation of a sales department

The creation of a department is essential to the survival of the company. The process turned out to be quite difficult, as management insisted on finding resources within the company. The consultants conducted classes with salespeople, introduced new sales methods and sales administration procedures, a new system for remunerating salespeople, and insisted on finding a new sales manager. A training course was organized in Western Europe for managers of the main departments of the factory, during which they could get acquainted with the ways of solving some problems by Western firms, especially problems related to sales.

By the end of the project, a marketing department was created. It employs about 12 people who have been transferred from other departments of the company. The manager, a high-level specialist who led the design department, now has full responsibility for sales. A newly hired marketing manager and some of the staff engaged in discussions with the project's western marketing experts. 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

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

A completely new production line was introduced, and one of the products received a design award at a furniture exhibition. The objective of this line is to compete in design and price with foreign or local products, as well as to reduce production costs through 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.

Reducing production costs

The study tour to the EU countries proved to be particularly useful in initiating change. This trip was attended by leading engineers and heads of workshops. This helped to convince the engineers that the equipment used was not necessarily completely obsolete and completely useless - similar European companies use similar old equipment. But they are used more efficiently. Transferring the experience to the factory situation, it was noted that investment in new equipment, although necessary, is not an insurmountable obstacle to the development of production, and a company can start the process of improving production with a small investment by changing the way the existing equipment is used.

Since that time, the company has taken major steps to reduce production costs by completely reorganizing its production facilities, concentrating more equipment in a smaller area and investing in new power and thermal equipment that is more in line with today's prices and energy consumption. As noted above, the new product line takes into account the need to rationalize the main components of the range. 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, receivables unexpectedly increased, but they were within 1-2 months of sales and remained within these limits. However, most of the products delivered to customer warehouses remained unsold and could neither be returned (transport costs would have been too high) nor sold even at deep discounts. Stricter credit controls were introduced, receivables began to be collected, and bulk shipments of products stopped, which helped to stabilize the situation. As stated above, attempts to get cash immediately at big discounts have failed. In general, the growth of accounts receivable was stopped, which remains at an acceptable level.

Even more complex, however, was the production planning process, which was based not on expected sales, but on the need to keep workers busy. This led to an increase in inventory, low sales, which caused a lack of working capital, and also led to the need to purchase raw materials through barter transactions instead of cash, hence high costs and poor quality, leading to lower sales, increased inventory, etc. . Although all this was explained to management, but after a while the administration settled on a compromise: production will continue if raw materials are available, 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, affecting all departments, and especially the marketing service, was the need to select professional specialists for vacancies in accordance with job descriptions, reflecting the tasks of modern market conditions, instead of appointing people who will not be able to fulfill their duties to positions.

Greater flexibility has been achieved in the selection of personnel. The organizational structure of the company was revised, and the heads of departments received full responsibility for the work of their sector. Traditionally, this would lead to the transformation of production units into subsidiaries and the strengthening of the independence of their management. But since the company cannot offer a large salary and the possibility of career growth, it remains impossible to attract specialists from outside, although the company's specialists do not have the required skills to a sufficient extent. This is one of the main problems today, since some departments (especially the marketing department, which is very important for the company's survival) can hardly be staffed only with internal reserves.

Change in accounting procedures

The costing system had nothing to do with running the company. The situation was changed by a literal breakdown of the system of accounting and costing 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 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 for determining the cost. To date, there is no single way to assess the actual profitability of production lines or the profitability of production. However, no real change can be achieved before accounting reform is implemented, except for a fairly expensive dual reporting system.

The situation at the enterprise after the project

After comparing the findings of the analysis with the results obtained, the most important characteristics can be noted as follows:

· the product has reached the quality standard corresponding to the market segment in which it is 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 the efforts of employees;

· the reduction of working capital has been stopped and methods aimed at controlling the use of working capital have been introduced;

Recruitment to new positions is still carried out by the transfer of employees who may not be suitable for the new activity (it must be taken into account that legal regulations oblige the company to provide this opportunity to existing staff), but today the involvement of specialists from outside becomes a real possibility;

· a new information system is being introduced and the finance department staff are using new working methods;

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

Overall, the company is recovering from major shocks, albeit by reducing production capacity, while most firms with no 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 levels of inventory and receivables, which leads to barter exchanges, blocking of accounts, low quality of raw materials and products. The development of negative processes was slowed down, but not completely overcome, since only at present 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. Given the depth of the changes presented, their introduction is slower than it would be in a similar Western European enterprise.

IN Russian Federation according to statistics, more than 3.5 thousand organizations are engaged in furniture production various forms property, of which more than 500 large and medium. But the volumes of their products do not exceed 0.57% of the total volume of world furniture production. Most 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 the depreciation of fixed assets of large and medium-sized companies (70-80%), low labor productivity, lack of modern technologies and equipment, the lack of advanced Russian plate, finishing, facing and adhesive materials, components and modern fittings.

The results of the comparison of the Russian Federation with a number of developed countries of the world in terms of the per capita annual size of the purchase of furniture indicate that we have a great potential for the growth of the annual volume of furniture production in the interests of the country's population. Today, according to the assessment of 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 performance and guarantee an important share of revenues to district budgets, acting as guarantors of public and financial stability region. The highest property and the current design of the furniture produced, guarantee a constant supply of furniture, both to the domestic and foreign markets.

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

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

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

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

2. Manufacture of office furniture. A huge number of office centers require a considerable amount of furniture. In order to avoid stamps, as well as to create their own “face” for the company and maximize the use of useful space, office owners are increasingly turning to furniture manufacturing companies for individual orders.

3. Production of specialized furniture. Enterprises, public organizations, medical institutions also need a decent interior. Demand for specialized furniture is steadily high.

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

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

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

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

The main competitors of MF Styling LLC are: Dyadkovo LLC, Stolplit LLC, Shatura LLC, Ufa - Furniture LLC, Glazovskaya M.F. Mama, Amstreng LLC - Voronezh, Borovichi LLC, MF Lotus LLC, etc. - all these are 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

Warranty and customer service

Flexible system of discounts

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

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 the production without violating technology, quality materials, low price.

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

The pricing policy is determined taking into account prevailing market prices. The competitiveness of a product is viewed through the prism of 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 update furniture every 2-3 years;

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

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

MF Styling offers furniture for consumers with different income levels:

1. For successful customers, special furniture designs have been developed that are distinguished by the quality of the material, the wood from which they are made.

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

3. Clients with low incomes are also not left without attention - they can take advantage of various promotions and discounts for certain groups of goods.

The company sells its products in several ways:

Through his 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. To do this, an office worker - an order taker makes mailings and calls through the database of potential customers.

Internet shop.

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

Bibliography:

The general state of furniture production in Russia. [Electronic resource] - http://www.znaytovar.ru/new2749.html
Official website of MF Styling LLC [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" 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 technological process production of 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 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.