The process of providing services in beauty salons and cosmetology centers involves the use of various consumables. Often their cost directly depends on the exchange rate of the euro or dollar. As exchange rates rise, the cost of purchasing consumables increases. Accordingly, directors and managers of beauty centers face a new task: How to reduce the cost of purchasing consumables?

You can raise prices for services in proportion to the increase in prices for consumables, and thus offset costs. Rising prices for services always cause dissatisfaction among customers: some will come less often, others will move to another salon or center. Who wants to lose clients? Is there a less painful way to reduce consumable costs? Let's try to understand this issue.

Some enterprises decide to switch to cheaper consumables. This measure is possible for economy and comfort class salons. Clients of these salons are less sensitive to the quality of consumables.

The transition to cheaper consumables in business and premium class enterprises is unacceptable. Clients will immediately notice the low quality of the service and the weak effect of the procedure. This will hurt customer loyalty and ultimately lead to the idea of ​​getting services elsewhere.

So, it is necessary to find a solution that allows, in the face of rising prices, to reduce the costs of purchasing materials and maintain the quality of services at the same level. This solution is to build a clear system for accounting for goods and materials, including accounting for the receipt and write-off of materials and allowing you to control balances at any time. It is also necessary to understand which materials should always be in stock and which can be purchased to order. In addition, it is necessary to identify items of goods and materials that are ordered extremely rarely or not ordered at all.

In this article we will look at the optimal logistics system for consumables and retail goods in a beauty salon and cosmetology center, which allows you to make purchases most accurately and accurately and, as a result, reduce the cost of the business.

1. Classification of consumables

It will help you choose a method for accounting for consumables and draw up a scheme for the primary document flow. classification of materials into groups:

1.1 Basic consumables.

Basic consumables (hereinafter referred to as basic materials) are materials that are consumed in proportion to the number of services provided. Basic materials include paints and oxides used in the provision of hairdressing services; creams, tonics, masks - cosmetic; oils, wraps - massage and spa treatments.

Accounting for the consumption of basic materials is carried out according to standards. For all procedures and price list services, procedure protocols are drawn up, which indicate the names of consumables and their consumption rates. The materials in the protocol are arranged in accordance with the sequence of application.

Consumption rates are set by the manager or manager. Often, recommendations on material consumption rates are requested from suppliers. In the case of an individual selection of materials for a service (for example, a service - hair coloring, materials - paints, oxides), the specialist indicates the name and quantity of the product used and transmits this data to the administrator. The administrator fills out a materials ledger or, ideally, enters the information into a computer accounting system.

1.2 Auxiliary consumables.

Auxiliary consumables include sheets, negligees, shoe covers, charlotte hats, etc. Their consumption is not directly related to the quantity and cost of services provided. For example, a client of a cosmetology salon was provided with facial massage and moisturizing care. One disposable sheet was used for two services. Or, for example, the procedure for correcting facial wrinkles using botulinum toxin preparations, which involves the use of a number of auxiliary materials: syringes and needles, cotton pads, gloves, etc. The cost of this service is proportional to the number of units of the drug. Consumables to be written off do not depend on the cost of the procedure or the volume of the drug administered.

1.3 Inventory and household supplies.

Wearable items used in the provision of services belong to the group of equipment and household supplies. These are manicure files, pedicure cutters, spatulas, brushes, containers, etc. The equipment is issued to specialists for work and, after the expiration of the period of use, is written off. In some cases, inventory is written off when released for work.

2. Document flow in the consumables accounting system

2.1 Arrival of goods and materials (inventory).

The receipt of consumables from the supplier is recorded in warehouse books, a document register or in a computer program (depending on the features of the enterprise's accounting system). In this case, the date of receipt, the name of the material, its quantity and cost are indicated (Fig. 1). The employee receiving the goods checks its quality, incl. expiration dates and actual quantities. Materials received according to the delivery note are taken to the enterprise warehouse.

Fig 1. Document “Receipt of goods and materials”

2.2 Relocation of inventory items.

In addition to accounting in the warehouse, it is necessary to take into account the release of materials for work and the display of goods on the display. To do this, a document “Movement of Materials” is drawn up, which is the basis for writing off materials from the warehouse and arriving at the specialists’ offices or at the storefront (Fig. 2).

Rice. 2. “Moving materials to work”

2.3 Statement of balances of goods and materials.

In addition to information about arrival and movement, data on remaining materials is required. The capabilities of computer programs allow you to automatically generate reports on the balance of materials and goods in warehouses and storefronts of the enterprise. This greatly simplifies inventory accounting and reduces the likelihood of arithmetic errors in calculations.

2.4 Voucher for services rendered.

To account for the consumption of materials for procedures, the document “Work Order Coupon” for the services provided is introduced. The specialist is obliged to enter the names or codes of the service provided and the material used in the work order. It is filled out at the end of each procedure. The work order coupon is an internal document and serves as an integral part of the consumables accounting system.

2.5 Write-off of inventory items.

The method of writing off consumables is established by the manager and is an item of the enterprise's accounting policy. The write-off is carried out by the financially responsible person after monitoring the consumption of material. As a rule, materials are written off at the established cost of materials.

The sale of goods from a storefront is a retail sale. When writing off goods, the full name of the buyer is indicated. Storing purchase history for customers will allow you to use technologies for selling goods and services in a beauty salon or cosmetology center.

2.6 Inventory report of goods and materials.

Inventory is used to check the availability of consumables in the warehouses of the enterprise. This is the main way to actually control the safety of the organization’s inventory. Inventory allows you to compare the actual availability of materials with the accounting one. To do this, materials are counted by recalculating, measuring and weighing the remaining materials in warehouses, in production and on the shop windows of the enterprise within a specified time frame.

To carry out inventories, it is convenient to use the capabilities of computer programs. This allows you to automatically obtain accounting data on balances and enter data on actual availability (Fig. 3).

Rice. 3. Inventory of goods and materials.

3. Control of write-off of materials and reporting

Transparency and order in the accounting of materials gives control over the consumption of materials according to standards. Often in beauty salons and cosmetology centers, records are kept of the receipt and write-off of materials, while consumption is poorly controlled or not controlled at all. The introduction of a control unit into the accounting system will pay for itself by reducing the cost of materials and will ensure the uninterrupted operation of the enterprise in providing services to customers, and will also reduce the cost of purchasing them. In other words, materials are used more accurately and accurately, without overspending.

Warehouse reporting, as a rule, bears the imprint of the specifics of the enterprise. In most cases, a “Warehouse Statement” and “Remaining Materials” are compiled. For example, the “Material Remaining” report helps to create an order for a supplier, taking into account the available inventory. Or, conversely, a zero amount of material in the report prompts you to check the actual balance of funds and, if necessary, promptly place an additional order.

The “Warehouse Statement” report is compiled on the basis of primary documentation and contains data on all movements of inventory items. Those. the report informs when the product was capitalized, who accepted the goods, who was given the product for work, and write-off based on consumption.

Formation of statements is a labor-intensive process that requires a considerable amount of time. Computer programs that are specially designed for beauty salons and cosmetology centers are designed to automate this process and are equipped with the necessary capabilities for full warehouse accounting of goods and materials.

For example, many computer programs allow the user to automatically generate reports “Statement of warehouse”, “Remaining materials”, “Control of write-off of materials” (Fig. 4).

Rice. 4. Warehouse statement, warehouse balances, material balances.

Summarizing all of the above, we say that competent and systematic accounting of consumables contributes to the efficient operation of the enterprise and significantly simplifies the activities of the manager and responsible persons.

This section does not apply to investors for whom a beauty salon is not a business, but a “toy” for themselves or for a loved one. Don't waste time, dear sirs, move on to the next sections.

Clarifying issues related to clarifying the amount of investment in the creation of a new enterprise (direction, office) is very important for subsequent success. There are frequent situations of spontaneous investments when organizing enterprises or divisions. How to avoid mistakes when investing money?

Unfortunately, there are quite a lot of mistakes in planning investments when creating salon business enterprises. Often, owners do not have enough investment funds to resolve personnel issues, promote the salon, as well as for the initial stage of work - “promotion” of the enterprise.

How is the distribution of funds for the creation of beauty salons? Sometimes it's like this.

An investor had an idea to open a salon. “It's very simple! The main thing is to find a good room in a busy place.” The search begins, and soon a “beautiful” room is found. The form of ownership of this premises is often not so important. Then the newly minted businessman makes the project on his own or with the help of a “familiar”, and therefore “cheap” designer-architect. Why do we need a professional, he requires money, and we will save. After all, what’s so complicated about the project of a beauty salon: “here will be a hairdressing salon, here is a hall, here is a toilet, here is a manicure room, and here is a staff room, and here we will put a solarium.” The cost of renovating a premises is most often determined by the materials used; workers are also chosen economically, quite often guest workers. Then the task arises of equipping the interior “correctly”. To do this, the owners decide to visit a professional exhibition, where a wide selection of equipment and cosmetics is presented. There, after a while, the investors’ “heads are spinning” and they, almost losing consciousness, “fall” onto a chair next to some stand, where caring managers pour them coffee and cognac. Consciousness “returns.” The purchase of everything necessary is carried out according to the “full” program in the company, which is represented by a stand that turned up so timely. True, the financial resources allocated for the creation of the enterprise are coming to an end. This is where the period of savings may begin. As a result, there is no longer enough money for searching and training personnel, as well as for the initial “promotion” of the salon.

In order for the created enterprise (project) to pay off, specialists are needed, and “good” ones at that. Your own (or suggested by well-wishers) solution arises. The best and cheapest way to attract professionals is to “poach them from a competitor.” As a result, there is no need to spend money on search and selection. Clients have already selected them. By creating a new salon business enterprise in this way, the manager or owner lays a “bad foundation” for it, and it begins to collapse at the initial stage. As they say, “the miser pays twice,” and sometimes three times.

Difficulties in properly using investment capital arise from several common misconceptions:

A beauty salon, from the point of view of many owners, is a “simple business”;

The main thing is to provide a beautiful interior, expensive equipment and cosmetics;

Many important points when creating a salon are left without due attention (for example, the state of technical communications, technological placement of units and equipment);

The best consultants for creating a salon are considered to be specialists in specialties (hairdressers, massage therapists, cosmetologists, etc.), or managers of the equipment supplier company. At the same time, there are often cases of free assistance from them already at the project stage. Many readers, I think, understand whose interests will be maximally respected in this case;

Negligent attitude towards personnel issues and issues of filling the salon with “new clients”.

In order to take everything into account, you should write a list of the stages of work and costs of creating an enterprise, indicating the timing, amount of financing, and responsible executors.

Further, armed with this list, it is useful to consult with specialists in design, salon business management, or, as a last resort, directors of similar enterprises who have had successful experience in opening independently. The best option is to take a training course for beauty salon managers. At “good” courses you will receive complete information on how to create your own enterprise.

All investments should be distributed among expense items in accordance with real tasks, then checked again. Next, you should approve the resulting cost estimate and then try not to go beyond the established limits.

When solving equipment issues, the question arises: “How can we really reduce investment costs?”

Before equipping yourself, compare equipment and suppliers, get preliminary advice on what the operating features are and what the demand for a particular technology is.

Firstly, large purchases from one company allow you to get significant discounts. However, you should not get carried away with purchasing from only one supplier. In many positions, he can act as an intermediary, working at intermediary discounts. When purchasing equipment through an intermediary, you may encounter problems with maintenance later on.

Secondly, don't be afraid to bargain. This way you can get quite significant discounts, gifts or bonuses, which will also help you save. For example, many suppliers offer additional furniture, free training, and other bonuses at a certain level of purchases. Choose what is more profitable for you.

Thirdly, there is quite a lot of equipment on the market that is similar in quality, but varies greatly in price. Consider the policy of your enterprise and the level of its clients. It is worth spending time and energy on marketing market research or contacting independent consultants. For example, the manager of one salon needed to find a couch for SPA treatments. So, in Moscow, the price for the same couch varied from 3,000 to 15,000 USD. e.

Fourthly, when purchasing equipment, discuss in detail with the supplier the situations related to delivery, assembly, setup and subsequent maintenance. All promises and agreements received must be specified in detail in the supply agreement. Otherwise, finding the truth will not be easy. There are cases when some quite serious suppliers did not fulfill their obligations.

Fifth, study your project carefully. If there is a shortage of funds, a phased equipment strategy is possible. At the same time, the units and services that are most popular with your clients are completed and put into operation first. Then, as the company develops and accumulates funds, it is supplemented with new technologies and equipment. However, all technical communications must be brought to the appropriate places at the stage of repair and construction.

Sixth, ignoring certain technical aspects of the project quite often leads to additional costs for rework, changing contractors, etc. All this can significantly increase costs and lengthen the time it takes to put equipment into operation.

Example 8

When creating one of the salons in Moscow, the owner, in order to save money, hired a team of builders without the appropriate license. Then we had to correct this situation using additional funds. When creating another salon, the manager decided not to involve design specialists. Construction and finishing work was carried out without the appropriate permission from the SES. Subsequently, a work ban was issued, which delayed the commissioning of the equipment for three weeks.

Let's assume the owner has investment funds in the amount of $100,000. f. At the same time, the owner wants to create a beauty salon in the city center with ownership rights to the occupied premises. I think many people understand that it is almost impossible to fulfill this desire. It is necessary to either increase the amount of investment or be satisfied with owning the premises on a leasehold basis.

Here is one example of a discrepancy between desires and possibilities.

REMEMBER

It is difficult to help a person when he does not want to look at the problem honestly.

Another example of an unprofessional approach to creating a salon business enterprise.

Example 10

A fairly large, prestigious Beauty and Health Center was created in a big city. At the planning stage, the owners saved on design and ordered the project from a company with lower prices. The manager's training took place at the final equipment stage. As a result of the fact that the manager, after training, saw obvious “weaknesses” of his enterprise, the opening was suspended to correct the errors. There seem to be no losses. However, there is unnecessary time spent and lost profits. In addition, during modifications, you will also have to pay wages to hired specialists in order to keep them at the enterprise.

First of all, when creating a salon business enterprise in accordance with the initial concept, the future owner needs to calculate in detail his future project. To do this, you should first determine the cost groups for:

Creation of a legal entity;

Obtaining premises (search, inspection, registration of ownership rights, as well as subsequent rent before opening or purchase of premises);

Creation and appropriate coordination of projects: technological, architectural, as well as for electrical networks, water supply networks, sewerage, ventilation, heating;

Carrying out construction, installation and repair work;

Enterprise equipment;

Recruitment and training of personnel;

Obtaining opinions and permits for the provision of services;

Initial period of work.

The cost of creating an LLC in Moscow using the services of a law firm is about 18,000-20,000 rubles, taking into account the authorized capital.

The cost of searching for premises on lease with the help of real estate specialists ranges from 30 to 100% of the monthly rental cost of this premises. It is also worth considering the costs of checking the premises for its suitability for the project being implemented (legal, regulatory and other issues). On average, these costs are about 90,000 rubles.

It is also necessary to take into account the costs of renting premises in the months following the opening. On average, this period ranges from 3 to 8 months, depending on the pace of construction and the characteristics of the premises. Sometimes, when concluding a lease agreement, it is possible to obtain practically free “vacations” for paying rent.

Creation and coordination of projects for redevelopment, preparation of premises, engineering communications ranges from 500 to 1800 rubles per square meter of area, depending on the size and characteristics of the premises and enterprise.

The equipment of the enterprise depends on the class, features of the technologies and services used in the salon, as well as on the number of jobs in each of its divisions. To compare prices, you can provide data on hairdressing equipment, the price range for which, depending on the manufacturer, will be from 200 to 3000 USD. e.

To clarify the size of the investment package, make a preliminary list of equipment for the enterprise: equipment and furniture, cosmetics, and calculate their cost in various options: purchase, purchase on credit, in installments, leasing, and also for rent.

At the same time, we should not forget about such important things as computer accounting systems, filling databases, consulting assistance in conducting trainings, personnel selection, advertising support, organizing campaigns to attract customers.

On average, the estimated cost of creating a business class beauty salon can be 1000–1500 USD. e. per square meter of room area.

It is recommended to reserve additional money for recruitment and additional training of personnel. There is practically no such thing as a “new” employee who is perfectly ready to work. For each newcomer, it will be necessary to conduct at least training on corporate culture, teamwork, and sales techniques in order to avoid further difficulties and troubles when working with clients and within the team.

Many managers solve this problem this way - they invite specialists to work with “their” clients. This option is a “nuclear bomb” for your business. Very often, this approach creates great difficulties in the operation of the enterprise. They will be discussed in other chapters of the book.

So, you should distribute the initial financial resources in detail among individual expense items, taking into account the fact that prices may change upward. If the project becomes more expensive, it is possible to use “queues” based on spending priority. It is better to introduce some minor technologies later than to skimp on promotion or personnel.

How to calculate the return on investment of the salon and the investment?

Calculating the return on costs of creating an enterprise is an important stage in starting a business. After all, the investment attractiveness of a project often depends on the results of these calculations.

The calculation of payback begins first of all with the calculation of the amount of investment and current costs. An approximate list is given in table. 7.

Table 7. An example of an investment package for the creation of a beauty salon with an area of ​​140 m?

Thus, the value of the investment package is 215,900 USD. e.

The return on investment package of an enterprise depends on the conditions for providing funds for creation, that is, on the requirements of the investor.

For example, if it is necessary to recoup a project in 3 years, it is necessary to divide the investment package by 36 months plus the period for reaching design capacity. This period may end in some cases in 6-12 months, or may never occur (due to unprofessional management).

By the way, for now the preliminary payback calculation is being compiled taking into account the opinion of expert consultants, since it is quite difficult to provide exact figures for reaching the design capacity. This largely depends on the quality of the director’s management decisions and the coherence in the work of the workforce. There are known cases of achieving a return on investment in equipment and equipment of the salon in 6 months. In some cases, enterprises do not reach this milestone even in 2 years.

To determine the payback period, the manager must carry out preliminary calculations of the receipt of funds during the operation of the enterprise.

These economic indicators are necessary for the director and owner for the operational management of the enterprise and control over the situation: is everything going according to plan or deviations are observed.

For this purpose, the calculation of the feasibility study of the project (feasibility study) is often used.

It begins with clarifying the price list, assortment list, pricing policy, terms of payment for employees, as well as determining the volume of semi-fixed and semi-variable costs for the current activities of the enterprise or division.

For initial calculations, you will have to accept some indicators based on the practice of other enterprises or the expert assessment of consultants.

These important indicators are:

Time spent on providing services in this unit. Ideally, specialists should be held to certain standards;

Prices for certain services. In case of fluctuations in prices for services depending on specific conditions, for initial calculations it is necessary to take some average indicators;

Volume, list and cost of consumables required to provide each service.

In the practice of running a salon business, consumables and wages for the specialist who provided the service are deducted first.

For a more complete understanding of the calculation technology, we introduce the following terms and concepts:

revenue– money received at the cash desk from clients for services rendered and goods purchased;

semi-variable expenses– wage fund for the specialist who performed the service + costs of consumables for the provision of this service. Conditionally variable costs have an almost linear dependence on the number of services provided;

semi-fixed expenses– costs of maintaining the premises (rent, utility bills), business, administrative costs, advertising costs, taxes, unforeseen situations, investment deductions, other items not directly related to the number of services provided or goods sold. Conditionally fixed costs do not change significantly as a result of activities, which is why they are called conditionally fixed costs;

income of the enterprise (division)– revenue minus semi-variable expenses. Sometimes the income is called "dirty" profit;

profit of the enterprise (division)– income minus semi-fixed expenses.

Conditionally fixed costs must be calculated for a certain period of time (month, year), as well as per unit area of ​​your premises.

Next, the resulting value should be recalculated per unit of usable area, since it is from this that the costs are repaid. To do this, it is necessary to add a proportional part of the auxiliary premises to the usable area of ​​a particular unit.

For example, the total salon area is 140 m 2 , of which the useful area of ​​the units is 100 m 2 . Auxiliary area of ​​40 m 2 are:

Corridors – 14 m 2 ;

Toilets – 3 m 2 ;

Hall – 10 m 2 ;

Utility rooms – 8 m 2 ;

Director's office – 5 m 2 .

The main divisions occupy the following area:

Hair salon – 50 m 2 ;

Manicure room – 10 m 2 ;

Pedicure room – 10 m 2 ;

Solarium – 10 m 2 ;

Cosmetic cabinets – 20 m 2 ..

Now it is necessary to add proportional parts of the auxiliary area to the useful area of ​​the divisions.

After adjustment, the areas of the units will change and will be:

Hair salon – 70 m 2 ;

Manicure room – 14 m 2 ;

Pedicure room – 14 m 2 ;

Solarium – 14 m 2 ;

Cosmetic cabinets – 28 m 2 .

Let us calculate the conditionally fixed costs of the enterprise from our example. Calculations are given for a month. The main articles will be:

Rent – ​​90,000 rubles;

Utility bills – 21,000 rubles;

Enterprise taxes – 6,000 rubles;

Administrative expenses – 45,000 rubles;

Household expenses – 9000 rubles.

In total, semi-fixed expenses amounted to 186,000 rubles. In this case, the calculation of costs per 1 m 2 the total area is 1329 rubles.

Thus, the constant expenditure portion for departments, taking into account the clarification of the areas of working areas, is:

Hair salon – 93,030 rubles;

Manicure room – 18,606 rubles;

Pedicure room – 18,606 rubles;

Solarium – 18,606 rubles;

Beauty salons - 37,212 rubles.

Conditionally fixed costs constitute the minimum costs that you will need to compensate monthly through the activities of specialists from specific departments of the enterprise.

Now let's move on to calculating the income part. This is probably the biggest mystery for salon business leaders. Unfortunately, most directors are unable to calculate the maximum possible revenue for their businesses to provide a basis for subsequent calculations.

For the sample, we will use the well-known calculation method proposed by Maxim Sergeev, one of the leading consultants in the beauty industry. To do this, we must take (compile) a price list by division. Additional columns must be added to the standard price list: time to provide services, cost of consumables.

The result is the following table. As an example, let's take calculations for the services of a hairdressing salon (Table 8).

Table 8. Example of calculating an updated price list for a hairdressing salon

This table includes the basic services of the department, that is, those that are most in demand by the salon’s clients. At the same time, you should not “split” the services too much, breaking them into small components. Strive to ensure that your clients purchase comprehensive services. True, this wish is relevant mainly for the wealthy category of visitors. It is advisable not to include “rare” and little-demanded services in this list, since such additions can greatly distort the picture and deceive your expectations. In the “Time for service” column, indicators are entered that take into account the preparation time, as well as the time required for the client to return to the administrator.

The cost of consumables for performing a particular service or procedure can be found out from the supplier of the cosmetic line or equipment. The same data can be obtained from specialized training centers or from existing enterprises. Don't forget to add to these figures the cost of various disposable accessories used in providing this service.

You can take the average market indicators as the value of the wage fund or calculate it yourself based on your economic strategy.

The amount of income from a procedure (service) is calculated as the difference between the cost of the service and the cost of consumables plus the wage fund. Based on the results of filling out the entire table, you can calculate the weighted average cost of services for a given department, the weighted average time spent on providing the service and the weighted average wage fund.

Such calculations are made separately for each division.

In our example, the remuneration of specialists will be the same for all specialists in a given department and for all types of services they provide, for example, 30% of their cost.

We have done the initial calculation. It turned out that for an hour of work, hairdressers at a beauty salon can earn approximately 773 rubles. At the same time, the profitability of services in the hairdressing salon in question is 59% of the cost of services - a rather optimistic result.

Calculations are made in a similar way for other divisions of your salon business.

The next table can be a calculation of the profitability of divisions per month (Table 9). Monthly calculations are more correct, as they help smooth out fluctuations in demand and traffic.

Table 9. Example of calculating the shifting profitability of beauty salon divisions

In the columns “Average price for a service” and “Average time for a service”, data is transferred from previous calculation tables.

In this table, calculations are based on 100% workload. The maximum number of services is calculated based on the duration of working hours, the average time to provide a service and the number of jobs in the department. The division's maximum revenue is then determined by multiplying the average cost of a service by the maximum number of services.

In the same way, the maximum costs for consumables, the maximum wage fund and, accordingly, the maximum income are calculated. From the point of view of subsequent financial analysis and management, it is recommended to calculate the profitability indicator of the divisions. Profitability is the ratio of the amount of income to the amount of revenue. There is a “bottom line” for services in the beauty market. This figure, according to M. Sergeev, should not be lower than 50%, since otherwise there will be no profit left for the enterprise. The authors believe that the rate of return should be significantly higher than 50%, since fixed expenses will be repaid from the remaining income, as well as a number of additional funds of the enterprise will be formed: bonus, development fund, etc., as well as the profit of the enterprise and the income of the owners of this business. Unfortunately, in most cases there are not enough funds for development and management. And this is wrong!

The obtained data must be reduced in accordance with the workload of the enterprise. After all, we made calculations for a 100% load, which happens only a few days a year, for example, before the New Year. On average, the workload at a salon business is significantly less.

The specific load size strongly depends on the class of the enterprise, the profile of clients, the quality of enterprise management, as well as the reputation of both the craftsmen and the entire salon. There is a certain dependence of the attendance rate on the class of the enterprise: the higher the class of the enterprise, the lower the load and vice versa. At the same time, in economy class salons, occupancy on average ranges from 45 to 85%, in luxury class salons - from 3 to 30%. The reason is probably clear. Rich people are fewer and less organized, making it harder to get in line.

Although there are examples of high-class salons in which the occupancy level exceeded 50–60%. There are also examples of economy-class enterprises in residential areas, where the load does not exceed 30–40%. If the enterprise is operating, then you can obtain the initial data for calculations from the results of work for past periods. Almost always, workload depends on the quality of enterprise management.

The calculated daily income must then be recalculated by the month of work by multiplying the “real” daily data by the number of working days in the month. Calculation for a month is also convenient because most payments are made precisely at this frequency, for example, payment of rent, utilities, salary payments, etc. Next, you should compare the data obtained with the amount of semi-fixed costs.

In other words, the manager is obliged to calculate the break-even point for the division and the enterprise as a whole. Break-even point is a state in which all operating expenses are covered by the revenue received.

Knowing the values ​​of this indicator for each department will help the director to realistically plan their work and assess the necessary efforts to load each specialist.

Also, these calculations help to understand the “potential resources” of the enterprise, outline ways to increase operational efficiency and increase returns, and evaluate the investment attractiveness of the project.

The manager must create conditions where all employees work in the “profit zone” and not in the “loss zone.” For this purpose, you can calculate planned tasks for the department and employees, for example, for a month.

The break-even point for a specialist should be the employee’s minimum planned target.

It is important to obtain a result in which your “real” income significantly exceeds the expenditure indicators.

In this case, your enterprise will have both profit and development. If this does not work out, then the created enterprise initially moves towards bankruptcy. In this case, the first question is: “Why are you creating your own enterprise?” If it is to make money, then under such conditions it will not be possible to make a profit.

If a negative result is obtained, it will be necessary to change the initial conditions, pricing, assortment policy, or revise the consumption indicators. For example, the proposed rental conditions for the premises may not suit you, and you will need to look for a more advantageous offer.

The usefulness of such calculations is that before you risk real money, you can assess the chances of success of the enterprise.

Then you must estimate and calculate the amount of fixed costs consumed by your business. For example, in the above case, the hairdressing salon must pay semi-fixed expenses for the month in the amount of 93,030 rubles. That is, this division is able to provide payback and generate profit at a load of about 13% (during daily work). It is not very difficult to achieve this level, so you can begin work on implementing this project.

If you don’t have enough money of your own, then you can resort to borrowed funds, for example, taking out a bank loan. But for this you will need to submit a full-fledged business plan.

How to attract investors for a new project, or How to correctly create a business plan for an enterprise or direction

Any investor, before giving money to a new project, will always look at how viable and investment-attractive it is. A document that helps to comprehensively evaluate a proposed innovation is its business plan.

A business plan for a salon business enterprise is a guiding document for a new project, including the opening of a salon with new technologies. Without a properly drawn up business plan, it is impossible to obtain external financial support.

A large amount of various foreign and domestic literature is devoted to the issues of drawing up a business plan, from which it follows that there are no uniform, strictly established standards.

However, some generally accepted approaches in business practice still exist. For example, this concerns the format and content of business plans. In general, it should contain the following sections.

A brief overview of all sections - summary.

General description of the project.

Description of goods and services in accordance with the specialization of the project.

Marketing plan.

Production plan.

Description of management and organization.

Description of the sources of capital and the legal form of the company.

Financial plan.

Risk analysis.

Appendices and additional sections and documents.

Summary– an overview descriptive section, compiled on the basis of the content of the remaining sections. The summary should be brief (2-3 pages), contain general conclusions and interest the investor as much as possible from the first pages. For this reason, it is the first section of the business plan.

The resume should include:

Description of the project goals;

Brief description of your company;

Brief description of the most attractive aspects of the project;

Indication of the volume and conditions for attracting investments and/or credit resources for the implementation of the project;

Estimated period and procedure for return of investment.

The business plan itself begins with the section "General description of the company", which describes:

The main activities of the enterprise and the nature of the company (this information will be presented in more detail in subsequent sections);

Stage of company development;

Company profile in the service sector;

What and how the company intends to offer its potential clients;

Location of your company;

If there are plans to develop a network of beauty salons, you should indicate the geographic regions where the business plan will be implemented;

Company goals;

Differences between your company and other companies (description of competitive positioning).

Chapter "Products & Services" is a brief description of the main characteristics of the services offered. This section should contain:

Description of your company’s services and other products;

The attractive aspects of the services you offer compared to competitive offers;

The degree of readiness of services to enter the market, the level of their demand among clients;

If new or alternative offerings are introduced to the market, it is necessary to provide a list of experts or consumers who can give a favorable review of it (if such information is available).

Chapter "Marketing plan" represents one of the most important components of your business plan. The purpose of this section is to describe marketing technologies, methods and solutions through which it is planned to organize the sale of products (services and goods). This section should also reflect the following aspects:

Market research results (if available);

Indicators of customer demand for your products and market opportunities;

Analysis of competition and other factors influencing the development of this business and the industry as a whole;

Description of your company’s marketing strategy (that is, it should describe what marketing means and how it is intended to be used), special attention should be paid to sales strategies, advertising and product promotion, pricing, and sales promotion;

Forecasts of sales volumes of products (sales of services).

The materials in this section must be presented in an accessible and understandable form. Remember, the investor and/or lender is primarily interested in the viability of your project, that is, the answer to the question of whether your business project can succeed in the market and return the funds invested in it. Based on this, you should show that the products or services that you intend to offer on the market are in demand. Pay special attention to analyzing the competitiveness of your enterprise. To do this, you will need to provide a list of your main competitors, analyze them, note their weaknesses and strengths, evaluate the level of technologies and marketing strategies they use, as well as their possible reaction to the appearance of a new competitor on the market in your person.

The level of sophistication and detail in your Marketing Plan depends on whether your business is new or expanding.

Chapter "Production plan" contains a description of technological processes for creating goods or providing services. The business plan must cover the following points:

The process of organizing the production of services at your enterprise;

The main technological processes used in your salon;

List of consumables that are planned to be used for the production of services;

List of equipment and characteristics of their electrical capacities necessary for the production of services;

Basic requirements for employees, including specialists and foremen, administrators, managers, heads of departments, as well as accountants and technical personnel, terms of payment and incentives for their work, structure and composition of departments, opportunities for personnel training, plans for changes in the structure of personnel during development enterprises.

ADVICE

Try to draw up a flowchart of production processes, reflecting in it the technology for providing services to customers, starting from providing the salon with the necessary materials and tools and ending with the sale of products for home use.

When describing technological processes, you should reflect important aspects of your business project, such as the required production capacity, including the need and conditions for the acquisition and supply of technological and other equipment, consumables and components, as well as the need for premises, communications, requirements for energy sources , requirements for production preparation and quality control of services provided.

The level of detail in the presentation depends on the purpose of drawing up the business plan. For internal use, it is useful for the enterprise manager to develop the most detailed production plan for a better understanding of the sources and possibilities of problem situations in the enterprise. If this plan is intended to familiarize investors with it, one should strive for maximum simplicity and clarity. If it is necessary to use technical information in the “Production Plan”, it is advisable to place it in appendices.

Chapter "Management and Organization" includes:

A brief introduction of the main participants of the future enterprise - this means persons occupying key positions in the formation and development of a business project;

An organizational chart of an enterprise showing internal relationships and division of responsibilities within the organization. This information can be presented in text form;

Explanations on the criteria, principles and methods of selection, training and remuneration of employees.

The purpose of this section of the business plan is to help the manager carefully study organizational issues before the start of the enterprise and provide the investor with additional confirmation that the project initiator and his team are able to implement the business plan.

Chapter “Capital and legal form of the company” describes the form of ownership and legal status of the enterprise. Here you can provide justification for the choice of one or another organizational and legal form.

Particular attention should be paid to the degree of financial participation of owners in the implementation of the project. It is also necessary to describe the company's capital needs. At the same time, it is worth emphasizing not only its quantitative expression, but also indicating the sources of both existing and borrowed funds.

In the same section you can include a generalized scheme for spending funds by area. You should also pay attention to the tax accounting form of the enterprise.

Chapter "Financial plan" must necessarily contain a calendar plan of work within the framework of the project. The schedule includes a list of the main stages of the project and the need for financial resources to complete each of them.

In this case, it is not necessary to “link” the end of the work stages to specific dates, but it is necessary to clarify the duration of the work and the possibility of parallel implementation of other stages of the project.

The purpose of this section of the business plan is to formulate and present detailed information on the expected financial results of your enterprise. The financial plan indicators should not contradict the materials presented in other sections. For an existing business, it is advisable to reflect financial indicators for previous years. At the same time, the assumptions that formed the basis of the presented project should be stated in a clear and concise form. Here you can consider several possible financial scenarios for the company's development.

It will be useful to include in the financial plan such documents as a forecast of sales volumes, a cash flow plan, a profit and loss plan, a projected balance of assets and liabilities of the enterprise, and a break-even schedule.

In addition, it is important to calculate the payback period of the project, net present value, profitability index, and internal profitability ratio.

It makes sense to prepare additional financial data that reflects the contribution of individual business areas to the overall performance of your enterprise. If necessary, it is worth including in the “Financial Plan” a special subsection dedicated to the company’s financing strategy. The degree of elaboration of this section of the business plan depends on the requirements of specific investment sources. At the same time, it is better to place some of the materials in applications.

Chapter "Risk Assessment" contains a description of the probable risks related to your project, reports the amount of possible losses in the event of an unfavorable development of the situation. In this case, the answer must be given to the question: “How to reduce the degree of risk and the magnitude of probable losses?” It may consist of the following items: a list of organizational measures to prevent risks (for example, if there is a risk of disruptions in the supply of consumables, it is necessary to work out alternative options) and a statement of the self-insurance or external insurance program. This section should provide a qualitative analysis identifying the main factors of the existing risks of the project.

IN Applications All documents that support or explain the data presented in the business plan should be included. Such documents include, for example:

Autobiographies of enterprise or project managers confirming their competence and work experience;

Results of marketing research conducted to substantiate the project;

Detailed technical characteristics of products and equipment;

Enterprise plan with the location of equipment and communications;

A plan of the territory adjacent to the enterprise, indicating the locations of competitive enterprises, as well as potential customers;

Media materials about the activities of your company or the services you offer.

In addition to a detailed business plan for the project, the investor/lender may request the following documents:

Copies of the constituent documents of your company:

- articles of association;

- memorandum of association;

– certificate of state registration;

– registered changes in the charter (if there were any);

Copies of balance sheets and financial performance reports of the enterprise (for operating companies);

Documents characterizing the specific business activities of your enterprise:

– premises rental agreement;

– contracts for the supply of consumables, equipment, components, etc.;

– agreements for servicing corporate clients;

– conclusions of local authorities, state supervision, sanitary and epidemiological supervision on the permission of this type of activity;

– license for medical activities (if your enterprise is supposed to provide medical services);

– list of main assets;

Documents confirming the availability of loan repayment guarantees.

ADVICE

The list of documents should be prepared taking into account possible amendments depending on the requirements of a particular investor/creditor.

Let’s imagine that the director/owner has formalized his business idea in the form of a well-developed business plan, having confirmed the advisability of implementing it, collected all the necessary documents, and also determined the cost of the future project. Having found out that his own funds are not enough, he decides to attract the necessary investment resources from outside.

The choice of solution to this problem is influenced by many factors: the current economic situation, the features of the project itself, the position of your company in the market, your own priorities in choosing partners, and much more.

In some cases, the manager stops at attracting a business partner. Quite often, this method of financing is resorted to when at the initial stage there are only some necessary but insufficient resources (for example, premises, equipment, funds). At the same time, the lack of collateral does not allow obtaining a loan from a bank, and the project initiator is forced to resort to searching for either a partner or investors.

If there are items in the budget of the local administration for financing programs to support small businesses, and even more so socially significant projects, there is a chance to receive government support in the form of full or partial targeted financing or in the form of providing guarantees for obtaining a loan. However, when choosing this option, you should be patient in advance.

In recent years, leasing operations have become increasingly widespread. If an enterprise intends to purchase new technological equipment and does not have sufficient collateral, then it is easier to obtain it through leasing, since in this case the leased property itself acts as collateral. At the same time, the lessor retains ownership of the transferred property until the debt is fully repaid, which reduces the risk of non-repayment of funds from the lessee. In turn, the lessee is exempt from paying tax on this property. A leasing agreement is usually more flexible than a loan agreement, as it provides both parties with the opportunity to develop a convenient payment plan.

If your idea is unique, you can try to implement it with the help of various specialized investment funds.

Sometimes the most preferable option for entrepreneurs may be to receive credit funds, because in this case only debt obligations arise to the credit institution and there is no need to share property rights with external partners. Of course, it is much easier for an existing company to get a loan, especially if it has a credit history. However, credit schemes are quite a burden for new businesses, as lenders tend to be quite strict when it comes to contracts with small businesses.

If it is necessary to attract external investments or loans, you should pay serious attention to drawing up Profit and loss plan.

This document reflects the operating activities of your enterprise, which refers to the process of production and sales of products and services during certain (reporting) periods of time, for example a month, quarter or year. By analyzing the Profit and Loss Plan, you can assess the profitability of the enterprise implementing the project.

To draw up the Profit and Loss Plan, the following data will be required.

1. Revenue from sales of products and services is taken from the sales plan.

2. Data on the value of semi-variable costs taking into account the production plan for the estimated period of time (month, quarter, year) - from the cost plan.

3. Data on the amount of semi-fixed costs for the billing period - from the cost plan. (It must be remembered that semi-fixed costs include both depreciation and accrued interest on loans.)

As an example, below is a standard form of the Profit and Loss Plan, which may vary depending on the conditions of the project.

Gross Sales

– Loss and sales taxes

Net sales

The following are then subtracted from Net Sales:

– Conditionally variable costs (including: consumables, components, piecework wages, other direct costs)

Gross profit.

The following are deducted from the Gross Profit:

– Taxes on income and deductions on assets

– Conditionally fixed costs (including: operating costs, trading, administrative and business costs, depreciation of equipment, interest on loans)

– Other costs

Other income

Profit before tax

– Income tax

Net profit.

In business practice, another financial document is often used - a cash flow plan, or cash flow.

Its main difference from the Profit and Loss Plan is that the latter shows estimated amounts of profit or sales income, while cash flow reflects actual revenue receipts.

It should also be taken into account that the Profit and Loss Plan reflects only the operating activities of the enterprise, demonstrating its effectiveness in terms of covering production costs with income from the products and services produced. In turn, the Cash Flow Plan contains two additional sections: “Cash flow from investment activities” and “Cash flow from financial activities”, which allow you to clarify the volumes and timing of investments, as well as forms of financing the enterprise.

There are certain differences with regard to cost or expense accounting. Thus, the Profit and Loss Plan reflects the costs written off for the period, and the cash flow reflects the actual payment of these costs.

Asset depreciation is reflected in the Profit and Loss Plan, but is not included in cash flow because it does not represent a cash liability. In turn, loan repayment is not an expense and therefore is not taken into account in the Profit and Loss Plan, but is included in the cash flow, since it represents a monetary obligation.

The head of a new enterprise should remember that in the initial period of the company's existence, the cash flow situation is more important than the level of profitability.

Situations often arise when an enterprise does not have enough funds at its disposal to implement a planned project. At the same time, there is a need to spend additional funds, for example on equipment and equipment. Where can I find the missing money? You can take out a loan from a bank, lease equipment, or rent it. All these tools have become quite often offered by supplier companies. It should also be taken into account that obtaining a loan is quite a difficult task for a new enterprise, since it may not have enough funds to secure the loan.

Using equipment rental is also not a panacea. Since the rent can be quite high and therefore not profitable for the enterprise.

One of the effective tools for more efficient use of the financial resources available to an enterprise is leasing, or financial lease.

Leasing is becoming increasingly popular for several reasons: the registration procedure has been simplified, costs are decreasing, the number of leasing companies is increasing, as well as the need for tools to reduce the initial financial burden when creating enterprises.

Until recently, the owners tried to completely buy out all the necessary equipment. The use of such practices indicated that, in general, the owners had sufficient funds. Recently, entrepreneurs have appeared on the salon business market who do not always have enough material resources to implement the entire project; in addition, working conditions are beginning to become more complicated, including the requirements of Sanitary and Epidemiological Supervision. All this also leads to higher prices for projects and the creation of “higher” barriers to new competitive enterprises.

As a result, the use of leasing increases the possibility of fully equipping a new enterprise with equipment. So, with existing investments in the amount of 30,000 USD. e. the owner can purchase a fairly modest range of equipment, and using leasing, the cost of the purchased equipment can increase to 90,000 USD. e.

Under certain conditions, leasing can be more profitable than credit financing schemes, since obtaining a loan requires collateral and a guarantee of repayment. As a rule, such collateral is real estate or monetary assets that are not yet available at the beginning of the activity.

Positive aspects for using leasing can be the fact that in this case, accelerated depreciation of equipment (property) occurs, as well as the fact that leasing payments are included in the cost of the enterprise’s activities.

However, when choosing a leasing company, you should pay attention to the amount and frequency of payments, strictly stipulating them in the contract.

Also try to provide in the contract conditions for early repayment of debt in order to reduce the amount of payments.

A sample agreement for execution of a leasing transaction is given in Appendix 2.

How to set effective salaries for specialists and salon employees

Salaries of specialists are one of the most pressing problems in the salon business. Currently, unfortunately, the tradition is that workers dictate their own terms of payment for their work.

This question worries almost all managers, but most of them do not dare to change the situation in their favor.

Unfortunately, this expense item makes up the majority of the company's costs. In some cases it reaches 50%. Although there are known cases of payment of up to 80% of revenue as remuneration for specialists.

According to many consultants and salon managers, such wage conditions are too difficult for the economy of the salon, so let's look at this important issue.

What remuneration systems exist? How and for what does a salon worker receive his salary? The questions seem very simple, but behind this simplicity lie the pitfalls of salon business management.

Currently, two wage systems are widely used here: time-based and piece-rate.

The time-based system is most often applied to positions such as managers, administrators, accountants, cleaners, and other specialists who are not directly involved in providing services to visitors to a beauty salon.

The piece-rate payment system is most often applied to specialists and craftsmen who provide services and perform procedures.

It is worth remembering that with time-based payment, the time spent by the employee at work is paid for. Payment is fixed in the form of a rate. During working hours, this employee performs the duties assigned to him by the job description and other internal documents of the enterprise. For high-quality performance and effectively exceeding the boundaries of his duties, the employee receives a bonus.

Piecework wages are provided for the fulfillment of a specific production task. This form is used mainly in production. Its main feature is the stimulation of maximum output due to the fact that the employee immediately receives payment for the work performed as part of the funds from the sale of products. At the same time, in the salon business, the fact of selling products is the provision of a service with mandatory payment by the client.

An important condition for the effective implementation of a piecework payment system is the organization of the production process in such a way as to maximize the workload of a specialist. Cases of uneven workload lead to difficulties in managing such workers.

The problem with the time-based payment system is often low motivation for achievements, work according to the principle “The soldier is sleeping, the service is on.”

With piecework wages, there may be poor control in matters of labor discipline, as well as discrepancies between the “documentary” and actual volumes of work performed.

A peculiarity of the salon business is that specialists here almost always used piecework wages. In other areas of business, time wages are used. The authors believe that the piecework system is not entirely convenient and effective, since a certain and rather high percentage of wages at low load does not leave the enterprise with money to cover fixed costs, which necessitates the need for additional lending from the owner to cover current expenses. In other words, this leads the company to bankruptcy. Nevertheless, let's proceed from the current realities.

In consulting practice, an express indicator of the profitability of a particular direction or undertaking is used. As already mentioned, the minimum profitability of the direction must be at least 50%. Based on these statements, the maximum salary can be up to 35% of revenue (in individual departments) when purchasing consumables by the enterprise, and up to 50% when purchasing consumables by the specialist himself. For a more detailed calculation, it is necessary to assess the break-even point of the direction, the specialist, since the condition for obtaining profit from production activities must be met. In a situation where an employee works in a profit zone, it is possible for him to increase the interest rates of the wage fund, since in this case you are already sharing profits with him and not incurring losses.

According to the Labor Code of the Russian Federation, in the employment contract the employer must indicate the employee’s wage rate, which is part of his social protection measures. When using “pure” piecework payment, it is quite difficult for the head of the enterprise to explain to representatives of the labor inspectorate the reason why the contract does not contain a guaranteed salary amount. I would like to remind you that the manager of the enterprise is responsible for violations of labor legislation.

The reasons why managers of salons and similar enterprises use piecework wages are quite simple. Firstly, such a system is welcomed by the specialists themselves. Secondly, the manager is often unable to answer the question: “What should a specialist’s salary be in rubles if we refuse to measure it as a percentage?”

From the standpoint of common economic sense, one should move to establishing remuneration for employees in the form of a fixed rate and bonus.

This opinion meets frequent objections: if you pay the rate, the employee will stop actively working. His productivity and interest in work will decrease. Perhaps, but only if the rate is high and the premium is insignificant. The rate also protects the employee in a number of cases when the possibilities of piecework earnings are small. This increases the employee’s loyalty to the company. The advantages of this approach are especially clear:

When opening a new enterprise;

When hiring a “young” master;

In case of a strong decline in attendance in certain periods.

How big should a beauty salon specialist's rate be? Approximately 30% of his payroll. The remaining 70% is the premium.

In addition, let us remind you that the rate helps solve the problem of compliance with corporate rules, labor discipline, and also improves the efficiency of personnel management. In this case, the problem of compliance with labor laws is also solved. The director has a real management tool, since the distribution of bonuses is the prerogative of the head of the enterprise.

The time-based system, as mentioned earlier, is often used in the salon business when paying the director, administrators, accountant, and other technical personnel.

To stimulate higher employee performance, an additional bonus system is used. For categories of employees whose labor results can be measured quantitatively - administrators, directors - it is convenient to use a system of bonuses related to economic results: a percentage of revenue, a percentage of profit.

Administrators can receive bonuses according to several schemes: a percentage of sales of cosmetics, a percentage of sales of solarium services, a percentage of salon revenue. In this case, it is possible to accrue bonuses both for individual positions and for several at once. The choice depends on what exactly the manager wants to improve in the administrator’s work. If a premium is used for sales of household goods, then, as a rule, revenue for this particular item increases. If the administrator is paid a bonus for selling solarium services, then the solarium's occupancy increases. If the bonus is calculated on the basis of total revenue, which is most often used, then the administrator will take care of the sale of all services and goods of the salon. But the incentive system alone does not guarantee high results. Success requires skills as well as the employee's desire to perform well.

The hired director has both the income and expenses of the enterprise in his hands, so it would be beneficial to establish additional incentives for the director, calculated as a percentage of the profit (notional profit) of the enterprise.

ADVICE

In newly created enterprises that have not reached the level of return on investment, a bonus for the manager can be calculated from the profit that has accumulated before the payment of loans (investments). Otherwise, he will stop working with maximum efficiency.

Additional incentives for accountants and technical personnel are provided in the form of periodic bonuses, for example, based on the results of a month, quarter, half year, year, from the enterprise’s bonus fund.

The amount of the bonus is set by the manager based on the capabilities of the enterprise and the amount of labor contribution of specific employees.

When applying a wage system based on rates, it is worth paying attention to the possible presence of a bias in the efficiency of two shifts. With such a staffing arrangement, it is worth seriously thinking about preventing dishonest behavior on the part of individual employees. In such a situation, you can use another tool - the labor participation rate, which was quite widely used in the “Soviet” economy.

There are certain features in the use of a system of stationary interest rates: a good motivating function for “young” specialists who have not gained serious experience, fame and a large number of personal clients; and reducing the incentive impact when the employee reaches his “ceiling”.

What to do? How to encourage “experienced” employees to perform feats of labor?

Fortunately, it is possible! An effective incentive system has been well known since Soviet times and is called progressive wages. But many managers find it quite difficult to use. There are still very few salons using this system. The reason is that in this case the manager must first calculate and set planned targets for all employees and then monitor the achievement of the assigned tasks.

The calculation of planned targets should be such that it is profitable for the employee to show high production results and unprofitable to work below the break-even point.

This point is calculated for each workplace, and in accordance with it, a “ladder of success” (planned targets) is established. When one or another target is met, the employee receives the corresponding percentage of salary.

To check, we recommend calculating the “real” figures of the employee’s income that he will receive when completing a particular planned task. It is important that the bonus be a stimulating factor for his effective work.

Example 11

The prestige class beauty salon employs several stylists. At the same time, the maximum income at this employee’s workplace is 10,000 USD per month. That is, the average salary percentage is 35%. The break-even point for load is 30% (Table 10).

Table 10. Planned tasks of specialist A. A. Sidorov for the month and the corresponding piecework percentage of salary (the data below are conditional)

The revenue plan is indicated in the upper part, and the percentage of wages or bonuses is indicated in the lower part.

It may seem that the author has gone too far when he previously said that a specialist’s salary cannot be high. However, it is worth considering the fact that high salary levels begin from the moment we pay it to the employee from the profit he has already earned.

The progressive system helps to achieve high performance. Plan targets are set in the form of several levels, and each level must have its own percentage bonus rates for employees. The result is a “ladder of success” that helps the employee strive for his own well-being and achieve high results for the enterprise as a whole.

The progressive system can be used as a stimulating factor in the sale of household products, to improve the performance of the manager, managers and administrators.

The most effective system of remuneration for specialists will be a system of time-bonus payment while simultaneously providing the employee with clients, thanks to a competent approach to the logistics of specialists, as well as detailed calculated indicators of the wage fund.

In this case, the bet amount should not be very large or, conversely, very small. Otherwise, the stimulating effect of wages disappears.

How to set prices for salon products

Pricing is an important factor influencing the success or failure of a business. As we have already noted, the managers of some enterprises are trying to use price as a marketing component to attract a wider range of visitors.

Price is an important tool for effective enterprise management. The price should not be static, it should respond flexibly to customer behavior in order to encourage additional purchases.

Price is an extremely important component of marketing, that is, pricing policy evokes one or another reaction from customers.

Previously, there was a tendency for an enterprise to use a wide price range to maximum attract the client audience. That is, the practice was to sell services and goods at different prices so that they could be purchased by different categories of customers. More people means higher profits. Why has this approach worked successfully before? Yes, because the level of competition was extremely low. Buyers had no choice, and sellers had little experience either. Therefore, it was possible to combine “under one roof” offers of different price levels - from economical to elite.

An economy class client reacts very positively to low prices, since the cheaper the product (service), the more profitable it is. For luxury clients the price applies differently. The higher the price, the better the quality of the offer. With such a variety of consumer reactions, it is quite difficult to simultaneously satisfy their such different preferences in one salon.

Now, in most cases, competition arises, followed by specialization of enterprises and segmentation of the client audience. A buyer who has sufficient funds wants to visit “his” stores, salons, and live in “prestigious” areas. At the same time, he is willing to pay an additional price for it.

Let's try to find out what the price of a product is and how to use it?

Price is, first of all, the equivalent of the seller’s self-esteem, it is a signal to this or that buyer, and also the equivalent of the profitability of the product.

In most cases, pricing for beauty salon directors is a difficult task, since quite often one can observe the internal hesitation of the manager regarding the right choice. The director is constantly under the influence of several fears: “How not to inflate the price so much that it will scare away buyers? How not to lower the price so that possible profits are lost? The truth, as usual, is in the middle.

What are the factors influencing pricing in the salon business?

First of all, these include:

Costs of selling a particular product;

Market price for the same or similar products;

Level of profitability of the enterprise.

In many cases, the price of a service is determined by the market situation. This situation arises due to the presence of a sufficient number of competitors with similar offers.

There are three possible behavior options for a leader:

Set a price below the market price;

Set the market price;

Set the price below the market price.

Remember that it is easy to lower prices, but very difficult to raise them. Additional preparation may be required to raise the price. For example, in some cases this requires a change in the cosmetic line, in others it requires renovation of the enterprise, in others it requires additional training for your employees. However, all such actions will require additional investments on the part of the enterprise, as well as joint efforts of employees to explain to customers the reasons for the price increase.

So, price reductions occur during periods of falling demand, for example after major holidays (early January) or during periods of “mass outflow” of customers (second half of summer). The price reduction will be aimed at increasing the attractiveness of the salon's products for that part of customers who rarely visit your business. A local and temporary reduction will help the salon reduce losses and increase occupancy during quiet periods.

ADVICE

Remember, lowering the price is always easy, and buyers react positively to it. It is very difficult to raise the price because the buyer is not willing to pay more than before. You will have to work hard to justify the price increase.

Increasing the ex-showroom price often results in fewer buyers due to inelastic buyer response. Some people who are unable to pay the new price or have low motivation to purchase will stop making regular purchases.

Price increases are best done in cases of excess demand. In other words, when there is a queue. In this case, you reduce the number of customers, but at the same time increase revenue due to higher prices. There are examples of successful increases in prices for certain services without reducing the basic financial indicators of the enterprise.

At the same time, the manager’s task is to sensitively respond to customer behavior, assessing not only the volume of revenue, but also changes in the client audience.

The price of a product is quite often set depending on the level of the salon’s costs for selling these products. The main costs in the process of selling goods are the salaries of sellers (specialists and administrators).

When setting prices for household products, several conditions must be met:

The profitability level of each sale must be more than 50%;

The seller’s remuneration must be acceptable and stimulate him to “deeds of labor”;

The assortment and brand offer should be quite unique, that is, the same products should not be sold in a store, pharmacy, or in nearby salons.

The price and trade markup for goods for home use can be profitable for a beauty salon only if these conditions are met.

Selling goods in a salon is always associated with higher trade markups compared to similar offers in pharmacies and stores. This is due to the lower turnover of the salon.

Just as in the provision of services, when selling goods in a salon, a piecework wage system is used for sellers. The amount of specific piece rates depends on the individual policy of the enterprise.

Let us repeat that to increase sales in a beauty salon, you should choose cosmetic lines that include not only a wide range of professional products, but also a wide selection of products for home use.

The benefits of selling products for home use can be seen in the following example. Table 11 shows data on the ratio of contributions to total revenue from the sale of services and from the sale of goods for home use.

Table 11. Comparative ratio of revenue volumes from sales of products of the best beauty salons in different countries

Managers should think about this table. After all, selling a product is easier and faster than providing a service. But don’t go too far, otherwise you will change the profile of your business.

A small conclusion. The price should always correspond to the level of clientele and the quality of the offer. Thus, higher prices will be acceptable for wealthy clients, while the attention of people with low incomes will be attracted by lower prices for the products (services) offered.

At the same time, dear managers, keep your finger on the pulse of your business and do not get carried away with price reductions. The market itself will force you to take this step at the right time. Deliberately reducing the price of your products for consumers, called dumping in competition, leads to situations that are undesirable for enterprises, for example, a decrease in business profitability. On the contrary, prices need to be increased whenever possible, while reducing selling costs.

Providing special prices should always be limited in time, and also have a clear and understandable justification for customers, otherwise the buyer may have a negative impression of the purchase, and this leads to losses.

The use of discounts and bonuses will be discussed in subsequent chapters regarding customer retention methods.

How not to make a mistake when choosing the form of enterprise organization and save on taxes

The organizational and legal form influences various aspects of doing business of an enterprise: obtaining permits (licenses), resolving personnel issues, the amount of tax costs, the pace of development of the enterprise.

When choosing the form of an enterprise, you should think not only about the prospects for its development, but also about whether you will be its sole owner or one of the investors, and also decide on the range of services.

Changing the legal form of the enterprise is possible in the future during operation. True, this will require time, additional costs for re-registration, as well as obtaining additional permits. For example, at the beginning you registered a PBOYUL to organize a hairdressing salon. In the process of work, the need arose to introduce the provision of medical and cosmetology services. To obtain a medical license, you will need to create an LLC and, accordingly, reissue all the necessary permitting documentation.

ATTENTION!

To introduce massage and cosmetology services in a hairdressing salon registered as a public health organization, you must obtain a medical license.

Currently, salon business enterprises are created in the form of a private legal entity (or individual private enterprise), LLC, and also JSC. Let's try to understand their features.

Choosing the legal form of an enterprise

In order not to make a mistake in choosing the legal form of an enterprise, you should first of all decide:

How much investment do you plan to make in your enterprise? Are you able to contribute the required amount yourself, including the authorized capital?

Do you want to be independent from the influence of other business partners?

How easily do you tolerate working with “paper office”? Are you ready to devote part of your time to filling out various reporting forms?

How adventurous are you? Are you able to take risks?

Answers to the above questions can lead to the following conclusions.

You have decided to conduct business activities together with co-founder partners, and then you should think about creating a closed joint stock company or limited liability company.

If you hate filling out various forms of reporting documents, then the PBOYUL form is best suited for you - an entrepreneur without forming a legal entity.

Your business activity may involve significant risk, in which case you should consider creating a limited liability company or a closed joint stock company.

You are planning to attract significant third-party investments to implement a large project, for example, to create a large fitness center, SPA center with an investment package of several hundred thousand or millions of dollars, which means that the most successful option would be an open joint-stock company.

You may notice that some answers may lead to conflicting conclusions. It's not scary. The main thing is to analyze all the pros and cons. Remember that for the success of a future enterprise, it is important to take into account its own interests, and not the interests of the owners, since the creator may leave his brainchild, and the company will continue to develop, as, for example, happened with such giants as Ford and McDonald's ", "General Electric", "Renault", "Mercedes" and many others.

Entrepreneur without formation of a legal entity (PBOYUL)

So, PBOYUL is an individual independently engaged in one or another economic activity. A significant number of hairdressing and beauty salons are organized as PBOYUL. This is probably due to the ease of registration and simplified documentation of the enterprise. The advantages of PBOYUL are:

Simplicity of registration, accompanied by minor organizational formalities, as well as simplified document flow during the operation of the enterprise;

With this form of organization it is easy to open a hairdresser;

Minimum accounting documents;

Preferential taxation for your company;

Economic independence (an individual makes all decisions alone);

There is no need to contribute authorized capital upon registration, which reduces the costs of creating an enterprise;

Compared to LLCs and JSCs, in many cases a significantly lower degree of liability is established for private legal entities in accordance with the Code of Administrative Offenses of the Russian Federation.

The disadvantages of PBOYUL include the following:

The PBOYUL is liable for its obligations with all its assets, including the personal property of the owner. You may become completely bankrupt if your business fails;

All possible directions and types of activities must be provided for in advance in the registration documents of the enterprise;

An individual entrepreneur can obtain a medical license only if he is a qualified specialist in this field, which is confirmed by the presence of all the necessary documents;

PBOYUL is not a legal entity, therefore it can inspire a lesser degree of trust on the part of its partners, for example, when receiving additional financial resources or registering the acquisition of material assets.

Registration of a legal entity is carried out by territorial tax authorities upon a personal application from an entrepreneur with his personal participation. Registration time is several days.

Limited Liability Company (LLC)

A limited liability company is a legal entity that can unite several individuals and or legal entities to conduct joint business activities. The authorized capital is formed only from the contributions of the founders. Many beauty salons use this particular organizational and legal form.

LLC advantages:

LLC is a legal entity and has its own name;

All LLC participants are liable for their obligations only to the extent of their contributions to the authorized capital;

The Company is liable for its obligations only to the extent of the value of its assets;

The LLC continues to exist even if some members decide to leave it, go individually bankrupt, or leave for some other reason. This does not affect the state of society as a whole;

Children of the founders can become members of this company by inheritance;

A medical license is issued to the enterprise, and it is possible to replace medical specialists in the prescribed manner.

The disadvantages of LLC are:

Higher level of tax payments compared to an organization in the form of a private legal entity;

Increased time for preparing accounting documents. More complex accounting system;

LLCs are required to submit required financial documentation to government agencies, which results in more complete disclosure of your business compared to a PBOLE.

LLC registration can be accomplished in the following ways:

1) register a limited liability company yourself;

2) contact a law firm involved in registering enterprises and, having outlined your requirements, draw up the necessary documents with their help;

3) buy a ready-made limited liability company.

When registering yourself, you will be required to complete all legal formalities, which will require a certain amount of time and effort. As a rule, the registration procedure takes about a month in this case. To register, you will need to have a legal address, which will require entering into certain agreements with the owners of this address who have agreed to provide it to you.

If you contact a law firm, your costs will be 1.5–2 times higher, but the time to register a business will be significantly reduced. It is recommended that you first make inquiries about the law firm whose services you decide to use.

If you buy a ready-made enterprise, the costs will be approximately the same as in the second option or even more, but registration will take even less time. However, in this case, you receive someone else’s charter of the enterprise, someone else’s name, etc., therefore, if there is a need to make changes to the charter documents, additional monetary and time costs will be required.

In addition, a ready-made company may have certain “tails” - debts or inaccuracies in documentation. The authors recommend checking in more detail all the details associated with this method of opening an enterprise. Issues of purchasing ready-made and operating hairdressing or beauty salons will be discussed in subsequent chapters.

Before you start your business and start filling out the relevant financial documents, consult an accountant who can give you useful advice on organizing accounting for your company, especially when choosing the type of taxation.

This is of no small importance, since the director is responsible for the state of accounting at his enterprise.

A limited liability company has a constituent agreement and operates on the basis of a charter.

Most often, the founders of a limited liability company are directly involved in the daily activities and management of the company, performing certain functions. At the same time, limiting the influence of the founders on the company’s work can be very difficult, and sometimes impossible.

Joint Stock Company (JSC)

This organizational and legal form of an enterprise has many similarities with an LLC. Creating a beauty center, fitness center or SPA salon sometimes requires the investment of large capital, which the future owner may not have. In such a situation, it will be necessary to attract external investment. At the same time, if you do not want investors to directly and constantly participate in the management of the enterprise, the solution may be to create a joint stock company. The JSC is officially required to prepare and submit its financial statements for audit. They must also be presented to all members of the company at the annual meeting of the founders.

A joint stock company has the following features.

A JSC, like an LLC, is created by one or more founders. But a joint stock company has the right to issue shares, and in a closed joint stock company these shares are distributed among its founders. Depending on the size of the block of shares, the level of authority and influence of the owners on the activities of the joint-stock company is determined. Shares must be registered with the relevant federal authorities within the prescribed period.

The volume of internal and external document flow for a joint-stock company is much greater than for other forms of enterprise organization.

A joint-stock company does not have a constituent agreement; instead, the founders sign an agreement on the creation of a company (application for registration). This document contains all the same clauses as the constituent agreement of a limited liability company.

In all official documents, the name of the enterprise must be preceded by the abbreviation OJSC (for open joint-stock companies) or CJSC (for closed joint-stock companies).

The liability of the founders of a JSC, as in the case of an LLC, is limited to the value of the shares they own.

The minimum authorized capital for a joint-stock company is 10 times greater than for a limited liability company. Let us clarify this statement. According to Article 26 of the Federal Law of December 26, 2005 No. 208-FZ “On Joint-Stock Companies”, the minimum amount of authorized capital is:

– for an open joint-stock company – 1000 minimum wages, that is, 100,000 rubles;

– for a closed joint stock company – 100 minimum wages, that is, 10,000 rubles.

Provision is made for the payment of dividends to shareholders based on the results of the JSC's activities.

It is necessary to hold regular meetings of the founders with the mandatory publication of reports from the management of the company.

At the same time, in a limited liability company, the authorized capital must be at least 100 minimum wages, that is, the same 10,000 rubles (Article 14 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”). Thus, there is no particular difference between a closed joint stock company and an LLC. It’s another matter when a businessman is faced with a choice between an LLC and an OJSC: in this case, the differences in the amount of the authorized capital are very significant.

One of the main differences between a JSC and an LLC is that in a JSC the influence of the founders on production processes occurs only through the formation of the enterprise’s policy, which must be followed by the hired management of the company. At the same time, the founders exclusively control the implementation of the set goals and monitor the results achieved.

Let's summarize the above and compare the pros and cons of each organizational and legal form (Tables 12, 13).

Table 12. Advantages and disadvantages of various organizational and legal forms of an enterprise

Choose the organizational and legal form that best suits your needs and helps solve the problems assigned to the enterprise (see Table 13).

Table 13. Comparison of various legal forms of an enterprise

In addition to the correct choice of the organizational and legal form of an enterprise, it is worth paying serious attention to the issues of tax optimization. The fact is that modern tax legislation quite often makes it possible to optimize tax payments and choose more profitable forms of taxation.

Tax optimization is an important task for business leaders, especially small ones. Tax costs sometimes make up a significant portion of a company's costs. Choosing the optimal form of taxation and creating an effective accounting policy helps to significantly and legally reduce this expense item.

In modern practice, entrepreneurs and legal entities in the salon business use the following forms of taxation: traditional taxation system, single tax on imputed income and simplified taxation system.

Traditional taxation (paying all established taxes)

1. For LLC and JSC:

– Value added tax = Sales revenue

– Cost of products, works and services

– Deductible expenses: Property tax Unified social tax

Profit from sales (operating or gross profit) +/– Balance of non-operating income and expenses = Taxable profit

– Income tax = Net profit.

2. For individual entrepreneurs (PBOYUL):

Revenue from beauty salon activities

– Value added tax

– Costs associated with generating income: Material costs

Labor costs (including unified social tax) Depreciation Rent costs Advertising costs

The difference between income and expenses subject to UST

- Unified social tax

Total taxable income

– Personal income tax = Net income.

A single tax on imputed income

Revenue from beauty salon activities

– Single tax on imputed income (minus contributions to pension insurance, but not more than 50% of the Unified National Tax)

– Actual expenses (rent, labor costs, material costs, etc.)

Net income.

Imputed income is calculated using the following formula:

M = C x N x K 1 x K 2 ,

where C is the basic profitability per unit of physical indicator (for hairdressing services - 7,500 rubles);

N – number of units of physical indicator (for hairdressing services – number of employees, including individual entrepreneurs);

K 1 – deflator coefficient taking into account the index of changes in consumer prices, published in the prescribed manner;

K 2 – a coefficient that takes into account other features of doing business (assortment, seasonality, operating hours, etc.).

The single tax is 15% of imputed income.

Simplified taxation

The following can switch to a simplified taxation system:

Organizations with a maximum number of employees of up to 100 people;

Organizations that own depreciable property in an amount not exceeding 100,000,000 rubles;

Organizations in which the share of participation of other enterprises is no more than 25%;

Organizations that do not have branches and/or representative offices;

Organizations with an annual sales volume of no more than 15,000,000 rubles (from January 1, 2006 - 20,000,000 rubles).

With a simplified system, two taxation options are possible.

1. Taxation of total income (6%): Revenue from the activities of a beauty salon

– Single tax (minus contributions to pension insurance, but not more than 50% of the Unified National Tax)

– Actual expenses = Net income.

2. Taxation of the difference between income and expenses (15%):

Revenue from beauty salon activities

– Deductible expenses (including pension insurance contributions)

Taxable income

– Single tax = Net income.

Deductible expenses include:

Expenses for the acquisition of depreciable assets;

Expenses for repairs of fixed assets;

Rent;

Material costs;

Labor costs;

Expenses for compulsory pension insurance;

Interest on loans and payment for bank services;

Expenses for the maintenance of official vehicles, including compensation for the use of personal vehicles for official purposes;

Travel expenses;

Payment for office supplies;

Auditing services;

Communication services;

Expenses for security and fire safety.

Using a practical example, we propose to consider the differences in the results of applying various forms of taxation for the same enterprise with the same financial indicators based on the results of the reporting period (Tables 14–19).

Approximate initial data for calculation (hair salon).

1. Revenue from the sale of salon services for the reporting period – 236,000 rubles.

2. Payroll fund – 50,000 rubles.

3. Material and equivalent expenses in the form of calculations

with suppliers – 118,000 rubles, including VAT.

4. Property tax – 2000 rubles.

5. Number of employees – 5 people.

Table 14. Calculation of financial results under normal tax regime
Table 15. Calculation of financial results when taxing imputed income

1 Payments for pension insurance were deducted from the amount of the single tax, but not more than 50% of the tax amount.

Table 16. Calculation of financial results for taxation of individual entrepreneurs
Table 17. Calculation of financial results under simplified taxation (income taxation at a rate of 6%)

Table 18. Calculation of financial results under simplified taxation (taxation of income minus expenses at a rate of 15%)

Table 19. Summary table of financial results and tax costs

So, the hairdressing salon, transferred to UTII, pays the least amount of taxes and receives the most net income. However, it should be noted that the amount of the single tax on imputed income directly depends on the number of personnel. So, if the value of this physical indicator in your salon exceeds that given in the example, then the amount of UTII will increase. Accordingly, net income will decrease and the amount of tax liabilities will increase. In addition, you must keep in mind that paying a single tax on imputed income does not depend on your desire, but on local laws: if this tax is introduced in a given territory, then you are obliged to pay it, therefore, you will not be able to voluntarily choose other tax regimes.

You can and should find out whether this tax system operates in your city and whether hairdressing services fall under it at the territorial tax office. To do this, it is worthwhile to contact them in advance, even at the stage of registering the enterprise, or during the work process with a written request. The information obtained should be used when choosing the most convenient form of taxation.

It is also recommended to make preliminary calculations of the projected revenue volumes in advance, since exceeding this indicator over the amount of 20,000,000 rubles per year will automatically transfer your company to the general taxation regime.

When applying a simplified form of taxation in an LLC, experienced managers instruct the accountant to simultaneously keep accounting records in full. This is necessary in case you unexpectedly lose the right to the “simplified” regime and switch to the general regime. In such a situation, the company will have to submit full reports for the previous quarter to the tax office.

Another question often asked by managers at conferences and seminars: “How to find a good accountant for a low salary and properly organize his work in a small enterprise?” Indeed, getting a high-quality accountant for a small enterprise is very expensive (the cost of professionals is high) and quite difficult, since it will not be possible to fully “load” him with work. The volume of documentation is small. Having an accountant with low qualifications and experience on the staff of an enterprise is dangerous, since in this case the director may have to bear additional responsibility for the mistakes of others. What to do? The solution is to entrust the accounting functions to an external organization: an accounting bureau or an audit or law firm. Relations with such organizations are formalized in a separate agreement, which specifies responsibility, the procedure for interaction, exchange of documents, and mutual settlements.

Such an agreement will cost less than an accountant’s salary with all overhead costs and can cost from 100-150 to 400-600 USD. e. per month. At the same time, the head of the enterprise receives, in the person of such a company, an almost free legal consultant on many issues. If you wish, “external” accountants will help you correctly draw up contracts, formalize transactions, etc.

The accounting office will also represent your company in various financial and tax audits. In addition, such organizations more clearly and effectively monitor changes in legislation, have extensive experience and practice, since they have to deal with different situations and look for solutions. This may be useful for your business as well.

What do “external” accountants not want to do? Relate to your checking account. They will also ask you to organize the delivery of primary accounting documentation to them - checks, invoices, invoices, statements, etc. They resolve relationships with funds and other services, issues of timely provision of reports on their own. It is important to inform them in a timely manner about all your organizational decisions and innovations.

Additional legal aspects of the future enterprise’s activities

Building relationships between founders

The next important “legal” topic is the correct formalization of relations between the founders of the company, if any (distribution of powers in the company, responsibility, profit). With a significant number of founders, it is quite difficult to quickly and efficiently make management decisions. Due to difficulties in the relationship between the founders, more than one enterprise has “collapsed”. Please pay special attention to this. As long as there is nothing to share, everything usually goes well, but when profit appears, difficulties begin.

Before starting activities to create an enterprise, it is necessary to think through in detail and then correctly formalize the procedure for relations between the founders in the Memorandum of Association and other documents. To maintain the legal validity of such agreements, we recommend that you additionally consult with a lawyer.

It is easier to reach an agreement before the company begins work than during the process. It’s better to negotiate “on the shore,” as experienced businessmen say.

Discuss the most important things, rights, responsibilities, as well as methods and criteria for evaluating the work of each manager and employee.

If you do not pay serious attention to achieving these agreements, you can plant a “time bomb” under your project.

If you need large external investments to implement your project and there is a desire to maintain a certain managerial independence in the management of the enterprise, the best solution is to create a joint-stock company. In this case, the founders influence only the development and approval of general directions of development. The principle of unity of command is observed.

Registration of ownership rights to the premises of the future salon business enterprise

Premises for a future enterprise can be purchased or rented. The choice of one or another method of obtaining rights to premises (real estate) depends on the availability of available financial resources and the subsequent strategy of the enterprise itself. It is more economically feasible to purchase the premises as a property.

When renting or purchasing premises for a future beauty salon, you should pay serious attention to the “legal purity” of this transaction. In this case, you need to carefully check the ownership rights of your landlord (seller). Cases of scams in the real estate market are not uncommon. Does the landlord have the right to rent (sublease) the premises you like? Does it have a government title? A temporary certificate does not make it possible to register a lease agreement with the relevant department, and therefore, obtain all permits for this premises and work legally. A certain amount of inattention in such matters can result in significant wasted funds.

In case of internal doubts about a particular premises, you should contact specialists for additional verification of the property and its owners. Also check for “legalization” of all communications. There is a known case when an entrepreneur in Moscow found an “attractive” premises, but no agreements were concluded with the water utility or energy networks in relation to this property. As a result, this led to the termination of this project and losses.

ATTENTION!

Many government agencies, including medical ones, are prohibited from renting out their premises for commercial activities.

You should carefully study the documents for the purchased premises, check all licenses (they must be in the original and certified with a blue seal). Carefully read the statutory documents of your transaction partner, as well as the agreement itself, which secures ownership rights to the property. It is better to look for premises through official realtors who have been working on the market for several years. If necessary, engage an independent lawyer to review the documentation.

Also check this premises for arrears on all types of utility bills. There are cases when the tenant of the premises receives bills for telephone calls from the previous owner in an amount comparable to the cost of rent. So, as they say: “Trust, but verify.”

When negotiating with the owners about the terms of renting the premises you like, you should try to negotiate a “vacation” to pay the rent. The fact is that some owners are ready to defer rent payments for the period of repairs and refurbishment. This can significantly reduce your startup costs.

Also insist on mandatory and long-term registration of the lease agreement. If it turns out that the entire rental amount is indicated in the contract, you will be able to significantly reduce the costs of your company by legalizing a large cost item. This will help protect your interests from the landlord's unlawful demands for rent increases.

Another important point is the marketing check of the premises. There is a known case when two different competing owners purchased premises for their future enterprises through various real estate agencies and made repairs. As a result, it turned out that their enterprises are located in the closest neighborhood, almost door to door. One of these entrepreneurs had to repurpose his enterprise.

It is impossible to completely avoid such incidents, but it is worth making inquiries through realtors and premises owners in order to avoid possible losses.

Reception, registration and dismissal of employees. Maintaining personnel documentation

Which manager has not been given a serious headache by a situation with a careless employee? To many. And why? Yes, because it’s easy to hire, but it’s quite difficult to fire “bad” employees. The current Labor Code of the Russian Federation is aimed at protecting the employee.

The times when specialists worked in a beauty salon without work books are becoming a thing of the past, although this still happens. Remember - the salon manager is personally responsible if employees work at the enterprise without proper registration.

Legally correct registration of labor relations with an employee is very important for the manager from the position of preventing future difficulties, which is the best way to deal with problems.

Problems arise due to violations in record keeping (which is revealed when the company is inspected by the labor inspectorate), as well as when an employee is dismissed.

The current Labor Code of the Russian Federation has given significant powers to labor inspectorates. These authorities are tasked with checking the status of personnel documentation at the enterprise. For violations in its conduct, a fine may be imposed on the head of the enterprise.

The process of dismissal (parting with an employee) can not only create negative moods in the team, but also significantly complicate the life of the manager.

You can dismiss an employee only after collecting a significant number of documents indicating his poor performance or violations of labor discipline.

Typically, directors use three methods of dismissal:

"power";

According to the conclusion of the certification commission;

Under the pressure of “compromising evidence”.

The first option is used most often. This is what directors who “don’t like filling out paperwork” do. As a rule, such enterprises have serious violations in the field of labor law.

The director, using the resources available to him, gives the unwanted employee an ultimatum and fires the unnecessary employee. Often, in this case, his fundamental rights prescribed in the Labor Code are grossly violated. The forceful option may fail when dismissing a “too smart” employee who knows his rights and is ready to defend them.

In case of violation of labor rights or pressure on him, the employee can restore justice through the court, which will most likely take his side. In this case, the court will oblige the company to pay the unfairly dismissed employee wages for the period of forced absence from work. In addition, the offending enterprise will definitely receive an inspection from the labor inspectorate, which can also cause a lot of trouble.

Using a certification system when managing staff in beauty salons is a convenient and legal way to put everyone in their place. At the same time, the Labor Code does not have clear restrictions on the use of this method regarding the rules, frequency and conditions of certification. The administration is only obliged to notify employees about the conditions of certification a month before it is carried out.

It is advisable to invite specialists in areas who can adequately assess the professional qualities of employees to the certification commission. The certification program should be based on the provisions of the job description, as well as the requirements of other internal documents of the enterprise.

The decision of the certification commission may become a legal basis for the dismissal of any employee. At the same time, it will be very difficult for him to challenge such a decision of the administration both in court and in other instances.

ADVICE

If possible, the manager should not participate in the certification process himself. In this case, the director will be able to avoid possible accusations of “settling scores” with one or another employee.

It is quite convenient to conduct certifications at least once a year. Their results can be used to further evaluate material incentives, such as raising or lowering wages.

The third option of dismissal is rare. It is used by managers who are not allergic to the preparation of various documentation.

Documents are accumulated for the employee on all facts of violations of labor discipline on his part. A creative specialist always provides a lot of similar opportunities, for example, being late or leaving work early, violating other clauses of the Internal Rules or the Personnel Regulations. In accordance with the provisions of the Labor Code of the Russian Federation, the director must receive an explanatory note from the violator, conduct an internal investigation and issue an appropriate order to punish the employee.

If a sufficient number of such documents are accumulated, it is possible to dismiss an employee based on the totality of facts of violation of labor discipline. Let us remind you that there must be at least three reprimands, and it is better to accumulate more of them. The fact is that upon this employee’s complaint of illegal dismissal, the court will consider all the circumstances of the case and may ultimately find some facts insignificant. If the bottom line in the case is less than three reprimands, the employee may be reinstated.

However, it will be quite difficult to apply a similar method of dismissal to employees who follow all the rules, that is, “live by the charter,” since they will not give you a reason for official punishment.

The dismissal procedure is more regulatory and controlling than punitive. The fact is that without responsibility there is no discipline.

An important point should also be taken into account - punishment is effective if a person has something to lose. Otherwise, it does not fulfill its disciplinary function. In order for the dismissal procedure to help personnel management, working conditions must be created that would make employees want to “cling on” to them and not lose them.

Maintaining contracts with third parties, including clients

Relations in our country are becoming more and more civilized, and forceful methods of solving problems are gradually giving way to legal ones.

ATTENTION!

The use of force and illegal methods is punishable by law, and also creates the preconditions for your business to become dependent on criminal structures.

When providing medical services in a beauty salon, a corresponding agreement must be concluded with the client. Otherwise, it is almost impossible to protect yourself from “provocations” and blackmail from clients. In addition, concluding an agreement with the client for the provision of services is the obligation of the enterprise in accordance with the law “On the Protection of Consumer Rights”, as well as the rules for the provision of medical services to the population.

A sample agreement with the client is presented in Appendix 3.

It is also better to formalize all relationships with third-party organizations with appropriate agreements. Why is this necessary?

First of all, the contract will protect your interests in case of violations by the contractor. To do this, it is necessary to provide for the conditions of liability of the parties in the text of the contract.

When purchasing equipment, the contract must detail provisions for the maintenance of the purchased equipment, its installation and training of personnel for proper operation.

There is also an important point when specifying language regarding the liability of the parties in case of violation of the terms of the contract. If the agreement says: “If the terms of the agreement are violated, the party must pay a penalty and a fine in the amount of...”, you will be obliged to either pay or collect the specified amounts, otherwise difficulties will arise with the tax office. This clause of the contract should be stated not in the form of a statement, but in the form of a description of the possibility.

Protection of intellectual property rights. Trademark

What intellectual property should be protected in the salon business? First of all, a successful brand. Intellectual property protection experts recommend registering successfully chosen trademarks of a beauty salon or cosmetology center.

Registration is carried out on the basis of legislation on the protection of intellectual rights. The bodies of the Patent Office deal with these issues. Registration can be entrusted to patent attorneys and lawyers of special practice. This procedure is quite lengthy (perhaps more than one year), but the timing of filing an application for your intellectual property is important here. What should you register? Your corporate name, if it is unique, the spelling of this name, corporate identity, including logo and slogan. Subsequent defense of interests in case of violation of your rights will be carried out on the basis of appeals to the appropriate court. This process is long, but necessary, since only in this way can the problems arising in this area be solved.

There are often cases when, next to a successfully “promoted” beauty salon, but with an unregistered trademark, competitors open a “twin salon” with the official registration of the same trademark. As a result, a successful business will have to move to a new location, change its sign or business profile, or pay compensation. Any of these decisions entails quite serious material losses. Remember, there are no small things in business.

There are examples of how a successful enterprise had to change its trademark due to the fact that its own trademark was not registered correctly and in a timely manner, and competitors took advantage of such inattention and carelessness.

How to reduce interior losses. Accounting policy

Where and how does the salon lose money? First of all, it is worth analyzing the possible losses of the enterprise.

The main sources of losses in the cabin:

Expenses for semi-variable costs, especially costs for consumables and wages of specialists;

Theft at an enterprise.

Issues of optimizing labor costs for beauty salon specialists were discussed in the chapter on wages. The topic of theft in a beauty salon will be studied in more detail in the chapter devoted to this issue.

How to reduce costs for consumables? These expenses sometimes eat up a significant portion of the budget. First of all, it is necessary to put things in order with the accounting and write-off of materials when providing services. This will require a clear system for documenting expenses. They can also be divided into a permanent part: disposable accessories and cosmetics used strictly according to regulations, for example shampoos, hair conditioners; and for the variable part: cosmetics that are used depending on the client’s request or his individual characteristics. Examples include hair dyes, cosmetics for providing certain services in a cosmetologist’s office, materials used for nail design, etc.

For each service, a card must be created, which will clearly indicate all the materials required to provide it. Based on this card, materials are written off for the service. In this case, the specialist is obliged to notify the administrator in writing about changes in the list and quantity of consumables, and also inform the client about this, since the final cost of the service will change.

ADVICE

Before using any means that are not specified in the service card, the specialist must coordinate his actions with the client (this is a requirement of the Law “On the Protection of Consumer Rights”), otherwise it will be difficult to avoid subsequent claims and complaints.

To estimate the magnitude of losses, unexpected but systematic inspections and inventories of material warehouses should be carried out. There is no need to create unnecessary nervousness in the team due to mistrust, but it is necessary to keep your finger on the pulse. It is also recommended to conclude agreements on full financial liability with all specialists (Appendix 12). Then, in cases of shortages, employees who are involved in this violation are responsible.

Example 12

For two shifts of hairdressers, two sets of paints and consumables were issued from the warehouse. Each shift has a lockable cabinet for storing these materials. Based on the results of the inventory, a shortage of materials was identified. The director equally distributes the costs of compensating for this damage among the hairdressers of the corresponding shift. It is possible to appoint a shift supervisor who is also involved in the control and accounting of materials. At the same time, he bears personal responsibility for unproductive losses.

Universal solutions are a rarity, so it’s worth taking a closer look at your specific situation and trying to find the best option, taking into account local circumstances.

Accounting for the issuance of material assets and funds must be documented; specialists must have all the necessary forms and the appropriate skills to fill them out.

To develop an effective accounting policy, you should additionally consult with an accountant or top manager.

Record keeping is one of the most important management tasks.

The performance of the enterprise largely depends on the development and implementation of plans for all employees of the salon and control over their implementation. Accounting is also necessary to assess financial solvency and efficiency, develop measures to stimulate the activities of employees (administrators and foremen), to encourage customers to make additional purchases and visits, including through the correct pricing policy.

The enterprise must maintain mandatory and daily records of:

Receipts from clients, both in cash and non-cash;

Current expenses for the activities of the enterprise;

Consumables used in the provision of services;

Sales of goods for home use;

The quantity and type of services provided for the timely payment of wages to specialists and the write-off of consumables from the warehouse, as well as for the subsequent assessment of demand for certain services;

Customer attendance and purchases.

The daily administrator report includes:

Reflection of the receipt of funds from the sale of services and goods, indicating from whom and for what the money was received, as well as who took part in servicing the client;

Information on current costs (household needs, etc.);

Information about incoming phone calls;

Logbook for recording clients for service in the salon.

When billing clients, the technician must document all supplies used to provide the service, possibly in a separate order for the service. The order can be completed with a tear-off coupon or in the form of a self-copying form. In any case, these outfits must be numbered and protected from counterfeiting.

This outfit complies with the requirements of the Law “On Protection of Consumer Rights”. It also helps to avoid theft of funds by the administrator.

The work order filled out by the specialist when providing the service must be attached to the administrator’s daily report as the basis for the cash report (Fig. 2).

All information from the service order must be transferred by the administrator to the client’s card to record the services provided, write off materials and charge the specialist remuneration for the work performed.

To organize accounting and maintain a client base, you need information about the client, which will allow you to encourage him to make purchases in the future.

Full Name.

Date of Birth.

Residence address.

Phones: work, home, mobile.

Marital status, presence of children, their age.

Social status.

Place of work.

Job title.

Approximate earnings.

Hobbies, interests.

Preferred media.

Notes about the client, his wishes, comments.

Browsing history. For services provided - date, name of service, cost, service technician. For sales – date, product name, cost.

A sample client card is given in Appendix 4.

As a result, you will collect detailed information about each client. However, remember that this information is strictly confidential and should be protected from prying eyes and ears. Its spread beyond the walls of the salon can cause big trouble for your enterprise. The personal life of every citizen is protected by law.

Accounting for purchases of goods allows you to determine certain preferences of customers, their attitude towards the product, its price, the design of the point of sale, and the work of specialists. For subsequent assessment, you can use additional customer surveys. When surveying, anonymous questionnaires are often used.

Accounting for telephone calls allows you to determine the administrator’s workload by shift time, as well as the overall load of telephone lines with incoming and outgoing calls. There are often situations when a client cannot reach the salon due to busy telephone lines. If such a situation arises, it is necessary to promptly resolve the issue of telephone communication. In addition, you should evaluate the effectiveness of certain advertising sources to attract new customers to your salon.

Keeping track of customers who signed up and came for service allows us to evaluate the effectiveness of the administrator’s activities in selling services.

One of the important conditions for the successful operation of the salon is the correct execution and maintenance of internal documentation, including in terms of accounting policies. To do this, its main elements must be documented. Appendix 5 contains a draft order on accounting policies for the case of applying a simplified accounting and taxation system at a salon business enterprise.

Beauty salon documentation

An important element in successful work is proper documentation in a beauty salon. What documentation needs to be kept, who should do it and how?

Here is a list of required salon documents. Some of the documentation is maintained by your administrator.

Client log. The journal can exist in the form of a book or individual sheets. Logging rules: the administrator writes down the client’s last and first name, the service ordered, indicates the time spent on the service, and the client’s contact phone number. Any correction to the log must be justified by the administrator. When making corrections, it is prohibited to use a line corrector.

Individual client card. Contains all information about the client, including contact information, as well as visit and purchase history.

Administrator's daily report sheet. Contains: date of filling, last name of the administrator, as well as last name, first name of the client, name of the service provided, last name of the service specialist, amount paid by the client, name of the product sold, its cost. The cash total for the shift is also summed up here. On the back of the report there is a table of current expenses, which indicates who received the money and for what purpose, in what amount, and the signatures of the employees who received and issued the money.

Work order is a form of accounting for consumables when providing a service. Filled out by a specialist and handed over to the administrator at the time the client pays for the service. The work order indicates the serial number, date of completion, last name, first name of the client, name of the service performed, quantity and cost of funds spent, signature of the specialist and administrator.

Cashier-operator's book. The administrator acts as a cashier-operator in accordance with the standards of the Ministry of Finance and the Federal Tax Service of Russia.

Logbook for services paid by bank transfer. Maintained by the administrator for the purpose of accounting for services provided and subsequent write-off of funds. The following information is entered in the journal: date of visit and receipt of the service, last name, first name of the client, list of services provided, their cost, signature of the client who received the service, signature of the specialist who provided the service. This journal takes into account corporate clients.

Sales log from the storefront. The following are taken into account: date of sale, name and quantity of goods sold, last name, first name of the client who made the purchase, cost of goods sold, last name of the seller.

Log of requests for consumables. Filled out by employees as needed and controlled by the administrator. The journal indicates the date of the order, the name of the specialist, the internal accounting codes of the materials, the required quantity, the signature of the manager who reviewed the order, the date of the order, the estimated delivery date, the actual delivery date, and the signature of the administrator who received the order.

Log of receipts and movement of goods. Maintained for operational accounting of the movement of cosmetic products and accessories in the enterprise.

Laundry laundry log. It is led by an administrator or a responsible specialist appointed by the director. The log indicates the date the linen was sent to the laundry, the specification of the linen, its quantity, the name of the person who delivered the linen for washing, the return date from the laundry, the name of the person who accepted the linen from the laundry.

List of employees with addresses and telephone numbers. Compiled by the director and kept by the administrator in accordance with the requirements of the district inspector.

Journal of Competitor Research. The administrator is in charge of filling out the established forms based on data obtained from telephone calls to competitors. The magazine notes the names of competing enterprises, basic services and their costs, as well as new products and services.

Logbook for recording the effectiveness of promotions. Filled out by the administrator by tracking the number of calls and appointments for services from clients who learned about your salon thanks to advertising. The log takes into account the number of calls, the source of information, the number of people signed up and the number of initial visits.

Some documents are compiled, maintained and stored directly by the director, manager or accountant.

1. Folder of constituent documents.

It includes the entire package of registration documents of the enterprise. For example:

Charter of the salon business enterprise;

Memorandum of association or decision to establish a company;

An order for appointment to the position of manager or a power of attorney from the enterprise;

Certificate of state registration of the enterprise;

Certificate from the State Statistics Committee on the assignment of registration codes;

State Tax Inspectorate certificate of registration;

Lease agreement (with registration, for example, in the Moscow Property Committee) or certificate of ownership;

Certificate of inclusion in the Unified State Register of Legal Entities;

Certificate of inclusion in the register of small businesses;

Permit to operate from the district government (issued free of charge);

Agreement with the government for services to low-income citizens. Additionally there may be:

Land lease agreement (with cadastral plan);

Certificate of conformity (certification is carried out on a voluntary basis);

Warranty periods for services and procedures approved by the head of the salon business enterprise;

Journal of registration of inspections of regulatory organizations and reports of these inspections.

2. The certificates folder contains:

Certificates for materials used in the renovation of the premises;

Certificates for all types of equipment used in the salon;

Certificates for disinfectants are kept by the person responsible for the sanitary and epidemiological condition of your enterprise. Consumption rates for disinfectants should also be stored there;

Certificates for all cosmetic products sold and used at the enterprise.

3. TsGSEN folder.

The director, accountant or person responsible for the sanitary and epidemiological condition of the salon business enterprise is in charge of the following:

Sanitary and epidemiological conclusion on the implementation of activities;

A production control program approved by the SES;

Protocols of flushes, measurements of temperature and microclimate of the enterprise;

Sanitary passport of the facility (enterprise);

Logs of disinfectants, operation of the bactericidal installation and autoclave.

The following logs can be maintained by administrators and masters:

Schedule of sanitary days of the enterprise;

Assorted list of services with prices, approved by the manager;

Contract for hair removal;

Agreement for the disposal of fluorescent lamps (for solariums);

Service agreement with laundry (laundry washing);

Maintenance agreement with the housing office or REU (electrical, water supply);

Contract for the removal of solid household waste;

Medical books (for all working foremen and employees of the enterprise);

Medical license (if medical activities are carried out).

4. Technical folder includes:

Floor plan;

Electrical wiring diagram;

Water supply scheme;

Ventilation diagram;

Sewerage diagram;

Floor plan of the enterprise.

5. Folder of labor protection and personnel documentation.

Managed by a director, accountant or person responsible for personnel matters in accordance with the requirements of the Labor Inspectorate. Personnel documentation:

Personnel orders (T-forms), order log;

Personnel work books;

Journal of accounting for the issuance of work books and inserts for them;

Enterprise staffing table (T-form);

Time sheet (T-form);

Documents for registration of business trips (travel certificates, logbook for issuing travel certificates, etc.);

Employment contracts and amendments to them;

Job descriptions;

Personal files of employees (this also includes diplomas of education, documents on advanced training of specialist employees);

Internal labor regulations;

Nomenclature of personnel documents;

Certification documents;

Applications, certificates of employment;

Vacation schedule. Labor safety instructions:

Order on the appointment of a person responsible for compliance and training in labor protection;

Occupational safety instructor certificate;

Training logs – introductory and ongoing.

6. Fire safety folder.

Conducted by the director, accountant or person responsible for fire safety at the enterprise:

Fire inspection report;

Order on the appointment of a person responsible for fire safety compliance and training;

Fire safety instructor certificate;

Instruction logs – introductory and ongoing;

Technical documentation for fire alarms, contract for periodic maintenance and monitoring;

Technical report on network insulation and voltage measurement;

Evacuation schemes.

7. Information board or consumer corner.

Federal Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population”;

Sanitary and epidemiological rules and regulations of San Pin 2. 1. 2 1199-03.

Book of reviews and suggestions in accordance with the law “On Protection of Consumer Rights”;

Rules for consumer services for the population of the Russian Federation;

A copy of the sanitary and epidemiological report on the conduct of activities;

A copy of the medical license (when providing medical services to the population);

A copy of the certificate of state registration of the enterprise;

List of telephone numbers of controlling organizations.

At the reception desk the following must be available to clients and visitors:

Price list for services with mandatory attributes: date, director’s signature and seal;

Price tags for goods with mandatory attributes: date, director’s signature, seal.

It would be desirable for the following to be available:

Catalog of enterprise services;

Catalog of goods of the enterprise;

Information materials for promoting services and goods. The movement of consumables is recorded in the journal:

Invoices for the movement of material assets throughout the enterprise (to a specialist at work, to a storefront for sale, etc.);

Invoices for the return of material assets from the specialist’s warehouse to the main warehouse.

The movement of goods for sale is recorded in the journal:

Internal invoices at retail prices;

Invoices for returning goods to the main warehouse.

The cash register must be turned on at the beginning of the day. The cashier-operator's book must be filled out before the start of the shift: date, balance of money in the cash register.

When providing services, an order for the provision of services may be filled out, which indicates:

Service name;

Last name, first name of the client;

List of consumables;

Master's surname;

In this case, each client is issued a cash receipt or a strict reporting form. The sequence of payment to the client for a purchase is as follows: first we take the money, punch it and give the check, and then the change.

Write-off of consumables is carried out on the basis of an order for the provision of services.

Sales from a storefront are accounted for according to the list of goods sold. The sequence of actions of the administrator or seller: money, cash receipt, change, goods.

Cash is accounted for using:

1) Z-report on the cash register;

2) filling out the cashier-operator book;

3) daily filling out the cash book;

4) daily registration of cash receipt orders.

Goods are accounted for in the form of a commodity report for retail sales, which indicates the balance at the end of the previous month - in rubles, and also notes the receipt of invoices - in rubles, the return of goods under invoices - in rubles, and then the balance at the end of the current month - in rubles This form is filled out by the administrator on a unified form.

Control over consumables is carried out based on the results of inventory, which is carried out approximately once every 1–3 months. Inventories are carried out by commissions on the basis of an order from the director of the enterprise. The order may be issued at the beginning of the year. It must indicate the members of the inventory commission, as well as the procedure for its implementation. The objects of periodic inventories most often are:

Showcases for selling household goods;

The main warehouse of the enterprise;

Warehouses for specialists or specialized offices.

Fixed assets are taken into account when:

Issuance of equipment, furniture, tools for use;

Concluding an agreement with the employee on financial liability for transferred values;

Handover of the office by a specialist to the administrator at the end of the work shift.

What needs to be monitored in the salon:

Cash on hand, both incoming and outgoing;

All services provided, without exception, including to employees, owners, etc.;

Movement of consumables throughout the cabin - arrival, issue, consumption and write-off;

Computer programs for accounting in a beauty salon

Many managers do not trust computers, considering them “dangerous” and unreliable. I think if you want to be competitive, you shouldn't believe these arguments. Progress in the field of high technology helps solve increasingly complex problems.

Some managers are frightened by the possibility that the “real state” of things will be seen by “controllers”. However, in this case, there are various schemes for protecting electronic information, including administrative access and special programs. There really is no absolute protection, but you are not LUKOIL or YUKOS. It is important to provide a level of protection so that it is not too easy for your sensitive information to be accessed.

In this matter, the main danger may be a “resentful key employee” who can “leak” all your secrets to interested parties.

After making a decision to introduce computer accounting at an enterprise, the manager is faced with the following choice: buy a ready-made program or create his own. Many directors, having become acquainted with the price lists of software suppliers, come to the conclusion that it is cheaper to write the program themselves. Perhaps if you yourself are a great programmer, as well as a strong accountant and manager, and you have a huge amount of free time. But such a combination practically never occurs. After all, to successfully create a software product, an impeccable technical specification must be drawn up. This is the biggest challenge for many leaders. Therefore, “home” developments are several times more expensive.

Fitness center management software products cost three or more times more than others. However, they often do not have the ability to work together with other programs. Therefore, the beauty salon in the fitness center has to keep separate records.

Advantages of electronic accounting over paper ones:

Speed ​​of operations;

The ability to obtain a variety of analytical data for any period of time;

Operational warehouse management and the ability to conduct “sudden” inventories;

Automatic notification of the need to order consumables;

Maintaining a complete customer database, assistance in developing a well-thought-out marketing and pricing policy for the enterprise;

Reminder of clients' birthdays;

Fast and almost error-free payment for customers after service and purchases;

Effective maintenance of service records;

Taking into account all the wishes of clients and many others. etc.

When choosing accounting software, you need to pay attention to the issues of ease of use of the program for the user, the possibility of making changes to it, adapting it to your specific business needs, training specialists, as well as subsequent technical support.

Be careful and try to organize work processes in such a way as to successfully complete all the necessary stages: install the program, configure it, fill in the necessary databases, train staff.

Theft in the salon! Fight or control?

Theft is a long-time companion of Russian life. To the question in a letter from one of his compatriots abroad: “How are things in Russia?” - was the answer: “As always, they steal!” Unfortunately, cases of theft occur quite often in salons. They haunt many managers. Let's look into this issue. Who, what and why steals? And then we will look for ways to solve this problem.

So, who steals from the salon?

Clients.

Specialists.

Administrators.

Managers.

An impressive list, really. What are they stealing?

Clients “take with them”: cosmetics from display cases and from offices, personal belongings of other visitors, and sometimes employees, as well as interior items and office equipment.

Experts generally do not disdain:

Professional cosmetics;

“taking” clients for home service or to another salon;

Providing unaccounted services or paying clients on the spot past the cash register;

Theft of personal belongings of other employees.

What do administrators indulge in? Here the list will be the most modest. Most often this is cash proceeds or personal belongings of employees.

Well, can a director steal? This happens, although very rarely. The director, of course, will not steal from the salon if he is also the owner of this enterprise. A hired manager is a different matter. I would not like to cast a shadow of suspicion on many honest and respected salon managers, but our task is to look at the situation from all sides and show, if possible, all the pitfalls. The object of “illegal privatization” on the part of the manager can be the most banal money.

Here are some ways to get a salary increase:

Additional social package (payment at the expense of the enterprise of its own expenses: mobile phone, personal transport, inflated entertainment expenses);

Changes in financial statements to reduce profitability;

“kickbacks” from partner companies for purchases at inflated prices;

Employing relatives under unjustifiably favorable conditions.

Example 13

The situation described above was observed in one prestigious salon in Moscow. Employee salaries accounted for up to 45% of revenue. With high rents (about 40%) and necessary purchases of materials (about 15%), the owner-investors had practically nothing left, but the manager regularly received a salary of 1000 USD. e., and her husband worked in the same salon as a massage therapist with payment of 50% of the proceeds for services. Isn't that great?

Another option for the behavior of a dissatisfied or uneducated manager can be ineffective management, leading to financial losses for the entire enterprise. For example, carrying out a campaign with obviously low results or purchasing expensive equipment, unnecessary cosmetics, etc.

Example 14

In one elite metropolitan salon with an area of ​​about 300 m 2 the manager was a fairly strong stylist in the past. The owners relied on his experience and competence. However, without proper control on their part, after some time they received debts for utility bills, rent, payments to suppliers, as well as for the salaries of employees and the “escaped” manager, that is, an almost “collapsed” salon. As a result, to restore the enterprise, external qualified management was required...

Let's try to understand the reasons for salon theft. Why do people steal? It seems that treatises have been and will continue to be written on this topic.

The main reasons seem to be the following:

Hereditary predisposition and bad manners;

Violation of the terms of the employment contract by the administration;

Lack of effective management at the enterprise, that is, “there is no owner in the house, or everything around is collective farm, everything around...”

In the salon business, the last two options are most often presented. There are very few kleptomaniacs in the salon.

In all cases of theft, significant responsibility lies with the administration, since it hires certain employees, it resolves issues of effectively stimulating the employee, and it also deals with issues of the most effective use of all the resources of the enterprise for the common good.

It has also been noted that the likelihood of theft increases as a result of impunity among workers, or in other words, the weakness of the administration.

Be the “owners” of your enterprise and keep your word. It is not uncommon to observe how the cause of conflicts between employees and management is unfair distribution of wages. If you promised your employee certain conditions and then realized that you could not provide them, you still need to keep your word. You will have to hold conversations and negotiations with him regarding changes in payment terms and change them only with mutual agreement.

The voluntarism of a manager leads to the flourishing of “theft” (an employee has many ways to earn extra money and compensate for moral damage), or to “sabotage” and “guerrilla warfare.” The second scenario has worse consequences for the enterprise. You already have enough opponents in the form of competitors; you also lacked a “fifth column” in your ranks.

How to defeat theft? The answer to this question could probably be awarded a Nobel Prize. It seems that this war can only be finally won thanks to universal responsibility and consciousness. This is not a threat to us yet. So we will work on reducing losses from this phenomenon. So, in order.

The best assistant in reducing theft in a salon in all forms is an honest and decent administrator who “roots” for the common cause. Take care of him, reward his efforts accordingly, otherwise your specialists will “take care” of him. There are quite a few examples of how patronage from the administrator helped employees and managers steal quite effectively.

Example 15

In a provincial economy-class beauty salon, the owner-manager did not delve into the state of affairs in the salon for two years. One day he decided to improve his competence and took an administrator training course. After he returned to work, one of the administrators went on vacation for two weeks. The manager gladly undertook to replace him. Armed with the knowledge gained during the internship, the owner calculated the revenue and saw that the salon regularly experienced a shortfall in revenue of more than $2,000. f. After the dismissal of the previous administrator, the specialists suggested a “conspiracy” to hide the money to the new administrator within a week. These are the cases of patronage.

Another example. In an elite metropolitan salon, there was an agreement between the administrator and the mesotherapist. As a result, after 10 clients visited mesotherapy and contouring, only 5,000 rubles were deposited at the cash desk per day. The rest of the money was “divided” between the participants in the conspiracy.

REMEMBER

It is worth thinking about “protecting” the business. Although the best protection is dedicated employees.

The main thing is not to fight and catch intruders, but to prevent and deter theft. And first of all, put things in order in your accounting.

To reduce the risks and losses from theft of personal belongings from clients, a set of measures is needed. A properly organized wardrobe with a cloakroom attendant, individual number plates or locker keys will help prevent expensive outerwear from disappearing in a prestigious salon.

In salons serving high-income clients, lockers for storing valuables located in the administrator's work area will be useful.

It will also be useful to install an intercom with an electric lock on the front door. In this case, it is advisable to install devices that control not only the entrance to the room, but also the exit. Many salons have intercoms, with the help of which the administrator controls only the entrance. And the exit is carried out by the client independently. To this you can object: “The administrator does not have enough time for everything.” This is true. The manager’s only task is to organize the process and distribute functions in such a way that everything can be done without loss of quality. If exit occurs by pressing a button on the administrator’s remote control, then it will no longer be possible to remove large valuables easily and unnoticed.

There will also be a special announcement: “The administration is not responsible for valuables left unattended.”

The safety of drugs displayed on display cases can be ensured by appropriate placement of display cases and their design. Or, if there is a large volume of display cases, by appointing a specialist consultant responsible for the display cases.

You can also prevent theft of goods from shop windows by installing special “frames” at the exit, but remember that there must also be a security guard there who will respond to the signal from this device.

The use of video and audio recording equipment has never completely protected anyone from theft. This equipment will help identify a systematic “thief”. Find him among some "suspects". In addition, the use of video and audio recording equipment is regulated by documents of the Ministry of Internal Affairs of the Russian Federation and often requires an appropriate license.

Do not forget that in order to detect theft, you need to be in front of the monitors and conduct continuous observation or spend a lot of time viewing the footage.

There are known cases when the installation of such equipment in a salon led to a massive “loss” of clients and the dismissal of employees. Clients don't want to be filmed without permission. And this is quite stressful for the employees. As a result, one salon was left almost “empty”. Think about what you want to achieve and the possible consequences of your decisions.

For example, consider supermarkets. Numerous cameras and control systems are installed there, but it is not possible to completely stop theft. Management predicts a certain “percentage of theft” and controls that actual losses do not exceed this norm.

Theft by specialists is, unfortunately, a widespread phenomenon in the salon business. Theft occurs more often in departments where a specialist works individually in an office. At the same time, the company purchases cosmetics. When a specialist works using “his own” drugs, another problem arises - inflating the costs of providing the service and the subsequent “stealing” of clients from the salon.

The level of losses of cosmetics during the provision of services can be reduced mainly through a well-designed and constantly working accounting system and accounting policies. This system must be sufficiently transparent, verifiable, and duplicatable. And, of course, it provides for full financial responsibility of employees for the drugs, supplies and equipment received.

An accounting system that allows you to carry out checks and inventories unexpectedly, at almost any time, can provide serious assistance in your work. The same principle of inspections is used by inspection and control organizations in relation to salons. Otherwise, according to the papers, the reporting will always be “correct,” but in reality?

Techniques to help reduce overuse of cosmetics:

Standardization in the provision of services by all specialists;

Systematic accounting of consumption and unexpected checks - inventory;

Repurchase of consumables by specialists with strict accounting of services provided;

Payroll calculation according to the scheme (revenue minus the cost of consumables);

Bonuses for specialists who save on consumables without losing the quality of service.

Let's look at these methods in order.

Standardization of the expenditure of funds to perform a particular procedure or service will help avoid “confusing” accounting. With this approach, consumption rates must be fixed, and all specialists are required to follow these standards and rules. Accounting and write-off with such accounting are carried out quickly and without losses. Significant and unexplained overexpenditure of materials for a service must be compensated from the pockets of the specialists who allowed such losses, at prices exceeding cost.

Also, all services provided in the salon must be documented, and the write-off of materials for them must be recorded in the reporting documentation. It is necessary to prohibit the “barter” of services on the principle “You give me, I give you.” It is impossible to organize effective accounting in such a system. All services must be performed by appointment with the administrator. Even if the owner came to the salon for service.

Unexpected and systematic inspections of warehouses, including by specialists, will help to identify facts of excess, shortage, and the presence of “illegal” drugs in the workplace that are different from those on which the salon operates. You, dear leaders, do not like unexpected inspections. If they follow a previously established schedule, then you are always fine. Is it true? Use this technique. Remember, “friendship is friendship, but tobacco is apart.”

The system of “repurchase” of drugs and materials by working specialists helps in reducing losses from overuse of cosmetics. At the same time, payment for these drugs is possible both at the time of their receipt from the warehouse and at the end of the reporting period, preferably a month. But records of services provided must be constantly maintained by the administrator.

Calculating the salaries of specialists according to one of the most common schemes - a percentage of the revenue received for the service - is also disadvantageous for the salon because in this case you do not in any way encourage the employee to use consumables wisely. It turns out, as in one joke: “You spread the butter, spread it! - Yes, I’m smearing! “You don’t spread it, you put it in pieces!” A specialist must use materials sparingly, as this is one of the real ways to increase the profitability of a department and an enterprise. It is worth considering how to include all the resources of your employees in this process.

So, the following salary calculation scheme for a specialist helps to partially solve this problem: a percentage of revenue minus the cost of consumables. In this case, it becomes profitable for the master to save, this increases his salary. But there is one pitfall here - excessive savings in materials and excessive rationalization to the detriment of the quality of service. It is worthwhile to provide for the employee’s financial liability for such know-how. For example, deduct from the bonus of an overly economical employee the entire cost of a “defective” service.

The enterprise may provide special bonuses for saving material resources. Bonuses can be paid at the end of the month based on inventory results. How and how much? Depends on the economic situation at the enterprise, marketing and pricing policies and other factors. For example, 30–50% of the cost of savings. Is there a resource here for saving and reducing consumption? Eat. According to many highly qualified experts, a specialist can save up to 18% on cosmetics without losing the quality of the service. Just don’t forget about the quality control system and customer satisfaction after visiting the salon. Otherwise, employees will take everything to the point of absurdity.

Where and how does the salon lose money? First of all, it is worth analyzing the possible losses of the enterprise.

The main sources of losses in the cabin:

Expenses for semi-variable costs, especially costs for consumables and wages of specialists;

Theft at an enterprise.

Issues of optimizing labor costs for beauty salon specialists were discussed in the chapter on wages. The topic of theft in a beauty salon will be studied in more detail in the chapter devoted to this issue.

How to reduce costs for consumables? These expenses sometimes eat up a significant portion of the budget. First of all, it is necessary to put things in order with the accounting and write-off of materials when providing services. This will require a clear system for documenting expenses. They can also be divided into a permanent part: disposable accessories and cosmetics used strictly according to regulations, for example shampoos, hair conditioners; and for the variable part: cosmetics that are used depending on the client’s request or his individual characteristics. Examples include hair dyes, cosmetics for providing certain services in a cosmetologist’s office, materials used for nail design, etc.

For each service, a card must be created, which will clearly indicate all the materials required to provide it. Based on this card, materials are written off for the service. In this case, the specialist is obliged to notify the administrator in writing about changes in the list and quantity of consumables, and also inform the client about this, since the final cost of the service will change.

ADVICE

Before using any means that are not specified in the service card, the specialist must coordinate his actions with the client (this is a requirement of the Law “On the Protection of Consumer Rights”), otherwise it will be difficult to avoid subsequent claims and complaints.

To estimate the magnitude of losses, unexpected but systematic inspections and inventories of material warehouses should be carried out. There is no need to create unnecessary nervousness in the team due to mistrust, but it is necessary to keep your finger on the pulse. It is also recommended to conclude agreements on full financial liability with all specialists (Appendix 12). Then, in cases of shortages, employees who are involved in this violation are responsible.

Example 12

For two shifts of hairdressers, two sets of paints and consumables were issued from the warehouse. Each shift has a lockable cabinet for storing these materials. Based on the results of the inventory, a shortage of materials was identified. The director equally distributes the costs of compensating for this damage among the hairdressers of the corresponding shift. It is possible to appoint a shift supervisor who is also involved in the control and accounting of materials. At the same time, he bears personal responsibility for unproductive losses.

Universal solutions are a rarity, so it’s worth taking a closer look at your specific situation and trying to find the best option, taking into account local circumstances.

Accounting for the issuance of material assets and funds must be documented; specialists must have all the necessary forms and the appropriate skills to fill them out.

To develop an effective accounting policy, you should additionally consult with an accountant or top manager.

Record keeping is one of the most important management tasks.

The performance of the enterprise largely depends on the development and implementation of plans for all employees of the salon and control over their implementation. Accounting is also necessary to assess financial solvency and efficiency, develop measures to stimulate the activities of employees (administrators and foremen), to encourage customers to make additional purchases and visits, including through the correct pricing policy.

The enterprise must maintain mandatory and daily records of:

Receipts from clients, both in cash and non-cash;

Current expenses for the activities of the enterprise;

Consumables used in the provision of services;

Sales of goods for home use;

The quantity and type of services provided for the timely payment of wages to specialists and the write-off of consumables from the warehouse, as well as for the subsequent assessment of demand for certain services;

Customer attendance and purchases.

The daily administrator report includes:

Reflection of the receipt of funds from the sale of services and goods, indicating from whom and for what the money was received, as well as who took part in servicing the client;

Information on current costs (household needs, etc.);

Information about incoming phone calls;

Logbook for recording clients for service in the salon.

When billing clients, the technician must document all supplies used to provide the service, possibly in a separate order for the service. The order can be completed with a tear-off coupon or in the form of a self-copying form. In any case, these outfits must be numbered and protected from counterfeiting.

This outfit complies with the requirements of the Law “On Protection of Consumer Rights”. It also helps to avoid theft of funds by the administrator.

The work order filled out by the specialist when providing the service must be attached to the administrator’s daily report as the basis for the cash report (Fig. 2).

All information from the service order must be transferred by the administrator to the client’s card to record the services provided, write off materials and charge the specialist remuneration for the work performed.

To organize accounting and maintain a client base, you need information about the client, which will allow you to encourage him to make purchases in the future.

Full Name.

Date of Birth.

Residence address.

Phones: work, home, mobile.

Marital status, presence of children, their age.

Social status.

Place of work.

Job title.

Approximate earnings.

Hobbies, interests.

Preferred media.

Notes about the client, his wishes, comments.

Browsing history. For services provided - date, name of service, cost, service technician. For sales – date, product name, cost.

A sample client card is given in Appendix 4.

As a result, you will collect detailed information about each client. However, remember that this information is strictly confidential and should be protected from prying eyes and ears. Its spread beyond the walls of the salon can cause big trouble for your enterprise. The personal life of every citizen is protected by law.

Accounting for purchases of goods allows you to determine certain preferences of customers, their attitude towards the product, its price, the design of the point of sale, and the work of specialists. For subsequent assessment, you can use additional customer surveys. When surveying, anonymous questionnaires are often used.

Accounting for telephone calls allows you to determine the administrator’s workload by shift time, as well as the overall load of telephone lines with incoming and outgoing calls. There are often situations when a client cannot reach the salon due to busy telephone lines. If such a situation arises, it is necessary to promptly resolve the issue of telephone communication. In addition, you should evaluate the effectiveness of certain advertising sources to attract new customers to your salon.

Keeping track of customers who signed up and came for service allows us to evaluate the effectiveness of the administrator’s activities in selling services.

One of the important conditions for the successful operation of the salon is the correct execution and maintenance of internal documentation, including in terms of accounting policies. To do this, its main elements must be documented. Appendix 5 contains a draft order on accounting policies for the case of applying a simplified accounting and taxation system at a salon business enterprise.

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Fashion for certain types of business comes and goes. Vape shops open at tremendous speed, occupying all available rental space like an infection, and then close at the same speed. But there are services that people will always use, regardless of fashion. Today we will look at a business plan that will tell us how to open a hairdressing salon from scratch and avoid all the pitfalls.

Is it profitable to open a hairdresser?

The payback period for this business varies from 1 to 2.5 years, which is quite good indicators. One hairdressing salon can passively generate high profits, and in the future, creating a network of hairdressing salons, at least at the city level, can increase income even more.

However, like any other business, there are pros, cons and risks.

Pros:

• People's hair and nails will never stop growing. Therefore, this business has stable demand and will generate profit even in a crisis. Of course, in a crisis people have less money, they will prefer cheaper services and you must adapt to your clients.
• There is room to grow. You can always expand your existing hairdressing salon by opening additional rooms, for example, for manicure, or launch the same hairdressing salon in another area of ​​the city.
• If the business stays afloat for the first 3 years, then most likely you have hit the mark and it becomes a cash cow. Most hair salons close in the first year because entrepreneurs make mistakes. They make a terrible design for a room that you never want to return to, they make a mistake with the location or with something else. If you managed to survive for 3 years, most likely your business will continue to survive.
• Regular customers can make up the lion's share of your profits.

Minuses:

• Large upfront costs that may never pay off
• Very complex business organization
• Big competition
• A nice design is important for this type of business, so you will have to spend money on renovations

Some aspiring entrepreneurs wonder Is hairdressing a risky business? The answer to this question will be more positive than negative. Any business is a risky business. A huge number of external factors can burn all your investments, or, on the contrary, increase them many times. The only question is how much money you are willing to risk.

Risks:

• Unqualified employees. If you select personnel who do their work poorly, you will immediately destroy your business. Word of mouth will do its job.
• Lack of clients. This can be caused by an incorrectly chosen type of hairdresser or an incorrectly defined target audience.
• You may not have enough money. Very often, development eats up your savings. If you are planning to launch a large establishment and your budget is calculated back to back, you may not have enough money to break even.

Types of hairdressing salons

First of all, you need to decide whether you want to open an economy class hairdresser or a large beauty salon? Let's look at the pros and cons.

Economy class

These hair salons are usually located in residential areas, shopping centers or somewhere else. They do not differ in anything original from the gray mass of competitors, either inside or outside.

Pros:

• Minimum investment
• Easy to find staff

Disadvantages and risks:

• Small profit
• People have been living in their areas for years, and when you open your establishment next to their houses in a residential area, it is not at all a fact that they will come to you. Very often they continue to go to other trusted establishments. Therefore, it is very important not to make a mistake with the place.

Economy class hair salon

Beauty saloon

Elite hairdressing salons are already a more serious business and they require full commitment from the entrepreneur when starting up. You can’t just take a room with a leaking roof and a stench and raise the price tags. The client should receive positive emotions from everything: a beautiful sign, interior, comfortable chairs, well-groomed hairdressers and a sweet smiling girl at the reception. Only then will he be ready to pay a lot for a haircut and come back again.

Pros:

• High profit
• Loyal customers will come to you across the city

Disadvantages and risks:

• Very complex organization
• Large expenses for absolutely everything
• You cannot hire unqualified employees without work experience
• It is necessary to come up with a general concept and make a beautiful renovation
• Without due diligence, there is a high probability of losing your entire investment.

Large beauty salon

Children's

If you want to sharply narrow your target audience and are figuring out how to open a children's hairdresser, then the essence here is exactly the same as in adult establishments.

You can open a cheap, simple and not very profitable one. Or you can invest a huge amount of money and launch an entire beauty salon for children.

The only distinguishing feature is that you need to find a place where a large number of children and their parents will intersect. It wouldn't make sense to open a children's hair salon in some office district. Your reference points should be kindergartens, schools and various children's clubs.

At home

Opening a hairdresser at home is a very interesting option for those who are tired of their bosses and want to start working for themselves. All you need is regular loyal customers who will regularly come to you and invite their friends.

Since you work from home, you won't have a big sign that will let people know that this is a hair salon. Therefore, you need to create profiles on social networks and try to promote them.

As for the official operation of the business and paying taxes, difficulties may arise here. The fact is that in order to operate legally, hairdressing salons must meet sanitary and epidemiological requirements. It is very difficult to do this at home.

What does it take to open a hairdresser?

First of all, to open a hairdressing salon from scratch, you need to register an individual entrepreneur. We recommend registering an individual entrepreneur because it is much faster and cheaper than an LLC. In the future, when things get better and you want to create a large chain of hairdressing salons, you can return to this issue.

To provide services to hairdressers and beauty salons, when registering, you must select OKVED 93.02.

Necessary stack of documents

To officially open a hairdressing salon, you need to obtain the following documents:

• Certificate of registration of individual entrepreneur
• Certificate of ownership or lease agreement
• Conclusion on sanitary and hygienic requirements from the SES
• Permission from Rospozhnadzor
• Permission from the local administration
• Project documentation with communication systems
• Agreements with utility organizations

Sanitary and epidemiological requirements

Hairdressing salons are under the control of the SES, so to start our business we need to pass certain sanitary and epidemiological requirements. These requirements can be found in document SanPiN 2.1.2.2631-10, which was approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation dated May 18, 2010 No. 59.

Requirements, availability of separate premises for:

• Storage of equipment and waste
• Bathrooms and rest rooms for staff
• Equipment cleaning room with hot and cold water

Linen that is used more than once, for example, towels, capes, rags, must be washed. To meet the requirements of the SES, dirty linen must be handed over to the laundry under an agreement, or you need to equip a separate room for laundry in your hairdressing salon.

You can download the official document of the sanitary and epidemiological requirements of the hairdresser from our website.

List of services provided

In order to open a small or large hairdressing salon, we must clearly understand what services will be provided to visiting clients.

The larger your establishment, the more services from this list you will provide. It should be understood that there is no point in organizing hair spa treatments for an economy class hairdresser. And the lack of opportunity to wash your hair will clearly not be a plus for an elite beauty salon.

Standard services that ideally should be provided even in an economy class hair salon:

• A haircut
• Model haircut
• Laying
• Perm
• Manicure
• Shaving

Hair salon services for middle class clients:

• Cosmetologist services
• Pedicure
• Beautiful nail painting
• Braiding
• Modern haircuts
• Lamination
• Bioperm

Services of large beauty salons:

• Stylist services
• Creating an individual image
• Author's haircuts
• Professional make-up
• Hair spa treatments

Step-by-step instructions on how to open a hair salon from scratch

Below you can see the approximate plan for launching your own hairdressing salon. Business planning is influenced by many different factors: the city, your budget, competition and others. Of course, the few steps presented below are not some kind of paradigm. Always go beyond and do not strictly follow other people's plans. Ours will show you only an approximate route.

Step 1 - defining the type

The first thing we must do is decide what audience we are counting on and how much money we have in our pocket. We have two options: an economical hairdresser or a large beauty salon. Based on your budget, strength and self-confidence, you need to make a choice.

Step 2 - IP registration

We have already talked about this above, so we will not focus too much on it. Registering an individual entrepreneur
with OKVED 93.02.

Step 3 - choosing a location and premises

You need to select a room for a hairdresser taking into account that one workplace takes up about 6 sq.m. Therefore, you need to think in advance about how many employees will work for you.

Economical hair salon	Beauty saloon
It is usually located in residential areas and does not require large expenses. A small room of about 50 sq.m. will do. Also, some minor cosmetic repairs and a fresh sign are needed.	Before selecting a room, you first need to think through the general concept and approximate design. This is what we will base our choice on. It is best to locate somewhere in the city center so that people from different areas can get to you relatively quickly. The ideal option would be a room with parking. Expensive repairs will be required.
Rent 30,000r/month	Rent 150,000r/month
Repair RUB 70,000	Repair RUR 1,500,000

One workplace occupies 6 sq.m.

Step 4 - purchase of equipment

The larger the hairdresser we open, the more equipment we will spend.

		Economical hair salon		Beauty saloon
Name	Price	Qty	Total	Qty	Total
Chair for client	7.000	4	28000	20	140.000
Mirror	4.500	4	18.000	20	90.000
Washing	10.000	2	20.000	4	40.000
Tool shelf	3.000	4	12.000	20	60.000
Tools	100.000		100.000		500.000
Administration desk	25.000	1	25.000	1	25.000
Sofa in the waiting area	16.000	1	16.000	3	48.000
Coffee table	5.000	1	5.000	4	25.000
Hanger	8.000	1	8.000	5	40000
Total:			232.000		968.000

After preliminary calculations, the cost of equipment for a small hairdressing salon will be 232,000 rubles, and for a large beauty salon 968,000 rubles.

In our calculations, average indicators were used. In some cases, the cost, for example, of a mirror can be 15,000 rubles for an elite salon, or 1,500 rubles when purchased on Avito for an economical establishment.

Step 5 - recruitment

Your employees are your most important asset, after your customers, of course. Many clients choose approximately the same hairstyles, the same hair salons and the same hairdressers from year to year.

It is important for you to do everything to ensure that the client returns to you a second time. It might even be worth holding promotions “First 5 visits with a 20% discount”

But that’s not about that now. Your employees have the biggest impact on your customers. Therefore, before hiring a new employee, you need to understand what emotions the client will have after communicating with him.

For both expensive beauty salons and economical salons, it is important to hire the most professional, positive and sociable employees.

Hairdressers' salaries are usually 20%-40% of revenue

In the future, it is necessary to monitor which specialists are most often booked for an individual appointment and draw certain conclusions.

In addition to the craftsmen, you will need a couple more employees.

> Oh, my year - the ABC of success "16

It seems that with the transition from 2015 to 2016, only the number has changed. Otherwise... the sanctions have not been lifted, and exchanger boards are still depressing with the value of the currency. But is it really that bad? Has “beautiful business” learned to live in changed conditions, and how did it succeed? We talked to the heads of beauty salons and found out what exactly helped and is helping them withstand the economic storm. We tried to interview both those who manage large chains and those who own one salon; those who have been in this business for a long time, and those who have recently mastered the path. The result was a list of formulas by which a successful business was built and is being built.

Questions Season

How did you manage to avoid losses and keep your business afloat? How did you optimize costs?
. Have the suppliers made any concessions? Which ones?
. Did you have to change your product line? What guided your choice of new cosmetics and materials?
. What procedures have become the most popular in your salons?
. What attitudes did the staff have? Did you manage to avoid staff reductions? Due to what?
. How has import substitution manifested itself in the beauty industry?
. Has the policy towards clients changed? Have you introduced any promotions or, conversely, reduced bonuses?
. Were you able to find additional sources of income? Which?
. Your formula for success in one sentence.

Natalya Veluga, general director of the May salon chain (St. Petersburg)	FORMULA FOR SUCCESS: THOUGHT OUT CONTROL SYSTEM Our management system, developed over the years, allowed us not only to maintain momentum, but also to show growth. True, it is not in all salons what we expected. This is another element of the crisis - unpredictability: some objects rushed forward, while others, on the contrary, lost something. But in our business, losses are directly related to the human factor. Someone migrates, someone goes on maternity leave, and then we start everything from scratch, with new masters. As for cost optimization, we have been working in the system of strategic and financial planning and, of course, budget management for 10 years. This means that we didn’t have to invent anything, we continued to work the way we had learned long ago. At the end of the year, we plan not only all our income for the future period, but also budgets for each area of ​​expenditure. The challenge for 2016: manage these expenses even more carefully. Of course, we had to give up something (say, purchasing a new cosmetology machine), but we did not deny ourselves what ensures the efficient operation of the salons.
Another very serious problem for business class cabins is that we work with imported suppliers. But in times of crisis, the advantage of working with large partners who make efforts to preserve the market and revise budgets is especially evident. I won’t say that any global concessions were made, but if the exchange rate doubled, then the cost of production increased by 15-25 percent maximum. This allows us to breathe for now. Although, in order to maintain our profits, we would be forced to raise prices, and this is very fraught in conditions when a potential client strongly feels the crisis. Therefore, the price increased by no more than 10 percent. Otherwise, you won’t be able to retain your customer base. This means that we have lost in profit. And one more thing: the advantage of working with a strong partner is that our suppliers, having revised their marketing plans, have strengthened the motivational component for salons. It is worth noting: import substitution is not represented at all in the business segment of the industry. Therefore, we will have to look until the last minute for options to maintain relations with partners. We didn't have to change our product lines; on the contrary, we concentrated on our main partners. If such a question arose for us, it would only be related to the search for a lower cost, and a lower price is automatically a different price segment. Which is unacceptable for business class cabins. A crisis is the only time when it is possible to make some changes in working with personnel almost without consequences. I am personally proud that we did not lay off anyone or reduce anyone’s salary, but the reason to contact the staff once again appeared. My task is not only to build my income plans, but to implement them together with the masters. After all, it is the master who works with the client. This means that all I have to do is find the right arguments and, with their help, create a serious motivation for the master to “return” and retain clients. We have long discovered the truth, which lies in a client-oriented approach and that working more fruitfully with a client who has already chosen you is much more correct and effective than attracting new ones through advertising. The company has not abolished the loyalty program, although it is a significant expense. A number of events were organized at the expense of our supplier partners. As for additional sources of income, it’s hard to find them in our industry. Especially for single salons. For a large chain like ours, this is a franchise and royalties under a commercial concession agreement - we already have two franchising partners. In addition, this is income from the provision of advertising opportunities on the premises of the salon. Of course, we are a tasty morsel for many companies, and the opportunity to count on our client base is attractive. But now we enter into such relationships either for money or with great interest for ourselves. If we talk about our main activity, then, of course, we are experimenting with the range of products that we offer to clients in our salons. This is not only cosmetics, but also accessories, jewelry: all sorts of beautiful and necessary amenities that the client can purchase from us. The success of the May beauty salons is the result of the work not of one person, but of a team of managers and, of course, the masters themselves. Perhaps our secret is that we really love what we do, we put a lot of effort into ensuring that clients choose our salons and stay with us for a long time.
Alexander Konovalov, owner of the Lady beauty salon chain (St. Petersburg)	FORMULA FOR SUCCESS: LOW PRICES AND A LARGE NUMBER OF SALONS We were unable to avoid losses, nor were we able to quickly optimize costs. Where possible, rents were reduced. After all, the costs of employee salaries and advertising cannot be reduced. As for the suppliers, despite the negotiations, they did not make concessions and raised the price. It should be noted that our network includes 73 salons, and this encourages suppliers to still adhere to more or less loyal conditions. We managed to avoid staff reductions: by increasing debt obligations and using reserves. And of course, we had to stimulate sales and quality work. The main goal is to sell visiting passes and products. Masters, unfortunately, hardly sell it, and this task falls entirely on the administrators. We use domestic cosmetics ESTEL, which was popular before the crisis. As for import substitution in the classical sense, there is none. Solarium creams, for example, have always been foreign and remain so. As well as many other positions.
Our strategy is based on dumping, so we have increased the number of promotions for clients as much as possible. This includes a lottery for February 14, and competitions for February 23 and March 8. The main thing now is to maintain the business. We opened 5, 10, 15 salons whenever possible. And now we need to work so as not to lose our achieved positions in the market.
Veronika Galitskaya, director of the Renome beauty salon (St. Petersburg)	FORMULA FOR SUCCESS: HONESTY WITH THE CLIENT The crisis, in my opinion, is a far-fetched problem, and you shouldn’t worry too much about it. However, “beautiful business” has not yet learned to cope with the situation. Because we depend on the work of suppliers. And we cannot raise prices evenly with their new price tags: we feel sorry for the customers. As a result, business suffers. Suffering from attempts at monopolization by suppliers. Salon managers do not have the opportunity to talk to the management team: suppliers work on the principle of network marketing, and the discounts that representatives give us are insignificant in light of the fact that prices have risen by 200 percent. In my opinion, the guys are digging their own graves: a little more - and the salons will return to what they worked on in the 90s. In the end, the client comes not because of the cosmetics, but because of the artist. I would not say that the market is getting rid of weak links thanks to this economic situation. The weak are eliminated anyway. After all, this is hellish work that eats up almost all your time. Non-professionals simply cannot stand it here. If we talk about costs, they were optimized from the beginning, it’s not that difficult. The main thing is rent and utilities: something we cannot influence. It is impossible to understand exactly how these amounts are calculated. Everything else can be controlled without prejudice to the clients: they received a cup of coffee, if desired, with liqueur, so they receive it.
There was no need to change the product line. In fact, people really began to spend less money on themselves, but I didn’t feel it from the state of business, I just see it externally. The customer base may have changed a little. The one who spent a lot on himself left, but his place was taken by two others with a more modest set of procedures. I try to ensure that there is nothing unnecessary in the salon. Take, for example, new items: in most cases, everything newly acquired is a well-forgotten old one. When we were presented with “carving” as something new, it was immediately clear that there was an oversupply of chemical compounds on the market. In St. Petersburg, unlike Moscow, there is a different attitude towards new products: no one grabs it right away - they wait until there are results or someone else checks it. But at the same time, I will always be happy to answer any client’s question about the composition of cosmetics. Let me explain that we do not use formaldehyde procedures because we care about both the health of our professionals and the health of our clients. I am against stocks. This brings discomfort to the client-master relationship. I think this is a scam, and I would be upset about it. And what discounts? 20 percent for a newcomer? It's funny, the person will still come. And the main question: who will pay for the discount? As an entrepreneur, I don’t have any budgetary funds. But at the same time, people receive excellent service at the price they expect. We managed to do without staff reductions. Several colleagues whose salons increased prices lost business. I don't understand how the price of a haircut can skyrocket. A professional knows how much his work costs, and the people who formulate the salon’s price tag must take into account the interests of the business, the artist and the client. Alas, the level of training of masters today is deplorable. People come with diplomas who don’t know how to do anything and whom we train on the spot: we raise masters for ourselves, forcing them to constantly develop. The main rule is to love your work. Love and respect the client. And ensure mutual respect in the team.
Dmitry Ershov, owner of the Arlekino salon chain (St. Petersburg)	FORMULA FOR SUCCESS: DEVELOPMENT OF ADMINISTRATIVE RESOURCES AND PERSONAL CONTROL A good leader prepares for a crisis at a time when no one is thinking about the crisis yet. It is necessary to increase the percentage of profitability, closely monitor the activities of the salon and engage in training, constantly investing in it. As a result, you will get a strong team that is fun to work with, an excellent corporate history and stability. The business of those managers who thought about this in prosperous times remained afloat, despite a certain decrease in income in relation to conventional units. We need to grow, train craftsmen, reach new price levels and constantly think about where to move next. Then business turns from a way of generating income into a real art. When times get tough, you need to clear out overhead that might not exist. I give tasks not only to myself, but also to my employees. I ask them to think and write how else they can optimize costs. And there are very original ideas. In addition, it’s nice when the team thinks with you and suggests how to save, even in small things. They do this because they know: this money will not go into the manager’s pocket, but for the further development of the salon. It is possible to change the product line only if the distributor’s team offers a good program for introducing cosmetics into the salon and trains craftsmen, including sales techniques. I am only interested in those distributors who have serious promotional offers. It’s interesting to work with them; they can instill the brand’s concept and convert the craftsmen to their faith.
It cannot be said that Russian producers are “in chocolate”. In fact, it’s hard for everyone, since there is no complete import substitution. Many components are brought from abroad, equipment is purchased imported. But a difficult time of change is a time of conquering the market for Russian manufacturers. As for companies that represent exclusively imported goods... This is interesting competition today. Nobody thinks about how to earn more money, but rather about how to stay in the market. Despite the falling ruble, prices fell even more. And some do not want to miss the opportunity to be in a better position and lower prices, making their products more competitive. The strong will remain, the space will gradually shrink; and when the economic situation stabilizes, the time will come for the “survivors” to have undivided dominance in the market: then they will be able to “recapture” their current costs and make up for losses. It’s difficult for new brands: they try to start with favorable prices, because they don’t want to work for nothing. But no one knows them, and brands that have been on the market for a long time are dumped all the time. And the newcomers are in a positional struggle. My advice to them: today you need not to sell the brand, but to promote it, assessing sales for the year, and not for a separate period of time. There is no manual “How to run a business in a beauty salon.” Each salon is an individual story. There is no one to follow by example, and it is difficult to give advice. Some people raise prices and lose in terms of units of goods, while others win in rubles without making hasty decisions. Each salon is worth talking about separately. Promotions must be entered very carefully. Look at the level of the salon, clientele, and professionals. Some of them compensate for the lack of skill with “service” and will perfectly provide information about the promotion, while others can cause trouble. My staff is deliberately overstaffed. I came to the conclusion that you can’t save money on this, you can’t first jump at the idea of ​​buying a salon, and then think about who to put there. I try to develop administrative resources faster than business processes. As a rule, for many, everything happens the other way around: first they buy a salon, and then they put the first people they come across there. I always have specialists on hand. The salons have two or three administrators. And if I see that a person is doing an excellent job, I will take him fourth. Believe me, this approach is very seriously justified economically. The salon business in Russia is very personalized. It is impossible to take a person and place him somewhere in the middle of hierarchical relations of production. You need to create “your” team from the very beginning. And it is also impossible to exclude yourself from the business chain. No matter how much one would like to shift most of the business to someone else, to find someone who will become the right hand... Those who did this returned, if not to the very beginning, then to a sagging business. Behind any success there is a personality that unites people. And business personalization requires attention to almost all employees, total control - in a good sense: when you are both a psychologist and a conflict specialist for your team. Whoever copes with this task is successful. Income equals control and vice versa. This is wrong, but these are the realities of our time.
Ivan Gorodilov, owner of the Zabava and Zabava Premium salons (St. Petersburg)	FORMULA FOR SUCCESS: CONTINUOUS DEVELOPMENT In my opinion, there is no crisis in the beauty industry. There is an excuse that there is a crisis, that’s why clients don’t come. People who import or export have difficulties; they are affected by sanctions. Our average check dropped a little, but the number of clients did not decrease. You need to be a little more involved and thoughtful in your business, take a careful approach to advertising and marketing. Yes, it was easier before. He opened it, hung up the sign - work! And now we need to think. But people just went to put on makeup and still do. Maybe they started doing less pedicures. But, I repeat, the drawdown is not so critical that we can talk about a crisis. Suppliers simply raise prices. However, they warned about this two to three months in advance - and the cost grew gradually. The product line was not changed because customers were accustomed to certain brands. The most popular procedures today are hair programs and spa treatments. If we talk about the staff, there have been some changes. We have written down the responsibilities of each employee, be it a foreman or a manager. We call our administrators managers. The manager's job description, by the way, is 52 pages. The job description of the manager is no less. Firstly, it helps each employee understand exactly why they are here and what is expected of them. Secondly, it is easier to exercise control. You understand what to ask of a person. "Here. Clause 3.4. Why didn't you fulfill it? You signed this paper.”
In addition, we began calling our client base. This is very good: we began to work more closely with each client. Instagram goes great. They began to pay more attention to marketing, pricing, and control. In short, there are two key points: attracting customers and optimizing the expenditure base. If earlier we had very large purchases of cosmetics, now we control this process more carefully and strictly. In order to achieve success, you need to constantly be on the move and develop. Attend trainings and seminars, for example. You can do current affairs, or you can do things that stimulate development. And you need to constantly ask yourself the question: “What did you do today to become at least a little faster, to get closer to your dream?” There is a word in Japanese that means "stunted growth" and it is a synonym for another word that means "falling down." You definitely need to develop to be at the top. And the faster you develop, the better.
Liliya Ivanaevskaya, owner of the Metamorphosis beauty salon (St. Petersburg)	FORMULA FOR SUCCESS: RATIONAL INNOVATION AND CARE FOR THE CLIENT I am not only a salon owner, but also a cosmetologist. Appointments for my office are booked two months in advance, and, in my opinion, it is largely thanks to this that the salon has remained afloat. I am starting to conduct trainings with my employees to increase sales. I'll be honest: sales are the problem of my salon. Partly because while I was working at full capacity, the problem was not so noticeable. But I had to leave my job for a couple of months, and then we went into the red. Then I not only asked the employees to get together, but intensified trainings, and moreover, I asked the masters to personally talk about the salon’s promotions and services in nearby stores or restaurants where they go. The key to the success of the hairdressing part of the salon and the part where manicures and pedicures are done is the proximity and accessibility of the master. If you go to “your” cosmetologist across the city, it’s not always possible to get your hair done or your hands in order. Masters still cannot create such a dense recording as mine. Monotonous level, constant struggle for success... I look at the cosmetologists I raised - and there is a completely different picture. And I understand what it’s all about: the ability to unobtrusively explain what is needed, to show attention to the client, super-attention. In fact, now I’m even thinking about switching the salon entirely to cosmetology.
As for sales, having seen regression after my absence, I not only reprimanded the director, but also put him in the position of administrator. So that a person can personally enter into the process and understand what exactly is going wrong. We constantly work with bonuses for clients: we organize seasonal promotions for three months, analyzing what exactly clients need, and we hold sales for the holidays. Special privileges are provided for club clients. We have expanded - and are expanding - the line of cosmetics, but basically we stayed with the one we worked on. Suppliers behaved differently. Some, like Martinex, did not raise prices sharply. We were warned in time, and the growth was very gradual. And someone, on the contrary, one day issued a bill that was twice as much as usual. In general, it is probably impossible to say that there were any concessions. Replenishment of the salon's lines and menu should always be rational. We take precisely those products that we lack. And we offer clients only the necessary procedures and additions to them. After all, people get a little angry if they are pressured with unnecessary proposals. Therefore, we need to find the ideal balance point - necessary and unobtrusive care for the client.
Alexey Trishin, director of the salon “PERSONA by Sim Sensitive” (Moscow)	FORMULA FOR SUCCESS: CORRECTLY CHOOSED MODEL, CONCEPT, PRICING POLICY Our salon is still quite young, and we have gone through all the stages of a startup: opening, losses in the first year of operation, development and profitability. We opened at a difficult moment, right before the crisis. The salon turns two years old in March. All this time we have been actively growing and developing. As practice has shown, the correctly chosen model, concept, pricing policy and qualitative approach have yielded results. Our salon is a synergy of two brands: the popular “PERSONA” and the sensitive cosmetics brand Sim Sensitive. The result was the eco-salon “PERSONA by Sim Sensitive”. We can say that we have hit the bull’s eye: the idea of ​​a healthy lifestyle is more popular than ever. The number of clients continues to constantly grow. We do not optimize expenses, but we count money very carefully. It is important to have the right level of spending to meet customer expectations. In most cases, cost optimization can lead to failure. For example, at first your tea and coffee disappear, then there are shortages of cosmetics, and there are fewer advertisements. And the result is even fewer clients, less money and tension in the team. Clients feel all this immediately, and they become uncomfortable. Nobody wants to stay on a sinking ship.
We have very few suppliers, and most of them did not make concessions. As they say, saving drowning people is the work of the drowning people themselves. But I would like to note that our suppliers, firstly, did not raise prices that much, and secondly, they began to support us more with promotions and other bonuses. This actually made it possible, at their expense, to make interesting offers for clients. Changing cosmetics means retraining the team and breaking established habits. It's always very painful. Perhaps many would like to change their cosmetics, but the problem is that these are often quite complex technical products that professionals are accustomed to. However, this does not mean that nothing can be done. You just need to choose the right partner who has experience in retraining the team and, most importantly, knows how to explain to the craftsmen why this is necessary. Keep in mind that the words “this will be beneficial for us” are not enough. The attitudes for the staff are the same: professionalism, success, openness. We don't hide anything from anyone. We try to stop any intrigues by bringing them to meetings. As I mentioned earlier, our salon is still young. All this time we continued to form a team. Now it is almost complete. We have 10 artists, two administrators, one art director and one manager. Therefore, of course, there is no talk of any reductions. We are creating our team. One in which everyone feels comfortable. We create conditions for good earnings, understanding that success is assessed by the client, who votes with rubles. If he likes it, he pays. That’s why we attach great importance to training. All our masters are constantly developing their techniques. We think this is very important. After all, in nature nothing stands out of place: every day something changes, even if not always noticeably. Of course, where you study is of great importance. For ourselves, we chose the Simushka School, which specializes in inviting teachers from England. Our masters are trained by the most famous teachers in precise English haircuts, coloring and barbering. Yes, it's not cheap. But believe me, it's worth it. The qualifications of the craftsmen are growing before our eyes. And the first people to notice this are clients. Over the past four months, we have had a sharp increase in the influx of new clients through recommendations. The issue of import substitution makes me smile and sad at the same time. Unfortunately, nothing has changed for us yet. It is probably impossible for any amount of money to create something that requires decades of labor. After all, products produced abroad have gone through more than one stage of evolution. Behind them are thousands of inventions and years of work of thousands of professionals. Everything needs time and conditions. I believe the day will come when we will be proud of domestic products. From the first day the salon opened, we decided that we would actively interact with our clients. I am glad that this interaction continues unabated. We constantly carry out various promotions. We have brand days and hair health days, organized together with suppliers. We invite clients to tastings and test drives. Sometimes we invite foreign masters. We use a cumulative bonus system, bonusbox, which is much more effective than discounts. SPECIAL PROJECT Photoaging Photoaging is the process of constant damage to the skin from sunlight. It is based on histological and biochemical changes in the skin. Specialists from major cosmetology companies share their experience and give recommendations on caring for skin stressed by UV rays. Pro Cosmetology Autumn is a hot time for a cosmetologist. Clients return from vacation rested and tanned, but their skin requires restoration. Ultraviolet radiation, hot dry air and sea water provoke a number of aesthetic problems, some of which occur in most people, while others are individual in nature.