* The calculations use average data for Russia
435,000 ₽ Starting investment
350,000 - 550,00 ₽ Revenue
110,000 - 250,000 ₽ Net profit
7 months Payback period
In Russia, there is a growing culture of doing manicures in specialized salons. To open a manicure salon, you will need about 435 thousand rubles, and it can bring in more than 100 thousand rubles. net profit.
Summary of the project “Nail Salon”
The goal of the project is to open a nail salon to sell a range of manicure and pedicure services in Rostov-on-Don. To implement the project, premises are rented in a residential area of the city. Room area – 30 m2. This manicure room is designed for three manicure stations. Price segment – average. The target audience is the female population of the city, who use the services of a nail salon 1 to 2 times a month, depending on preferences and income level.
The main advantages of a nail salon:
- business relevance;
- lack of seasonality, constant demand;
- does not require large investments.
The manicure business has two main criteria for success: location and professionalism of the artists. The initial investment is 435,000 rubles. Investment costs are aimed at renovating the premises, purchasing equipment and furniture, the initial purchase of consumables and the formation of working capital, which will cover losses in the initial periods. Own funds will be used to implement the project.
Financial calculations cover a three-year period of operation of the project. It is planned that after this period, the establishment will need to expand production and the list of services provided, since trends in the beauty industry are changing rapidly. The net profit of the nail salon when it reaches the planned sales volume is about 100,000 rubles. Reaching the planned sales volume is expected in the seventh month of operation. According to calculations, the initial investment will pay off in the seventh month of operation. The return on sales in the first year of operation will be 27.8%.
Table 1. Key performance indicators of a nail salon
| Index | Meaning |
| Payback period for a nail salon (PP), months. | 7 |
| Discounted payback period (DPP), months. | 8 |
| Net present value (NPV), rub. | 107 692 |
| Return on Investment Ratio (ARR), % | 24,52 |
| Internal rate of return (IRR), % | 20,88 |
Description of the industry and company
Currently, the Russian beauty industry market is witnessing the active development of manicure services. In the structure of demand for beauty salon services, manicure services occupy almost 40%. In recent years, the beauty industry market has seen the emergence of many highly specialized salons that focus their activities specifically on providing manicure services. The capacity of the Russian market for manicure services over the past 5 years has grown by 111% and in 2020 amounted to 232 billion rubles. The quantitative volume of the market is growing every year, and along with this, the price of manicure services is also increasing. At the end of 2020 alone, prices for this type of service increased by 40%.
Experts expect that the Russian market for manicure services will continue to develop dynamically. This will be facilitated by rising incomes, weak market saturation in local areas, fashion trends, and the development of the global beauty industry.
Today, the demand for nail salon services is quite high. According to statistics, in 2020 the share of Russian women who regularly use the services of nail salons was 55%. The results of a survey conducted among 10,000 respondents indicate that 42% of manicurists serve from 11 to 30 clients per week, and 23% of masters serve more than 30 clients. The manicure service market is characterized by a high level of competition. Nail salons are presented in different formats and areas: in every shopping center, in the city center, residential areas and even in private nail salons at home. Despite the high level of competition observed in the market, the niche of specialized nail salons is not completely filled. The number of nail salons in New York is about 1,300, while in Moscow there are about 300. Based on this, we can conclude that there are great opportunities for the development of the Russian market for manicure services. Stable demand for manicure services remains even in an economic crisis. According to VTsIOM, in 2020, only 1% of the female population said that due to rising prices they were forced to give up beauty procedures, which include manicures.
Advantages of business in the field of nail services:
- Business relevance.
The culture of doing manicures in specialized salons came to Russia relatively recently, and the fashion for professional manicures is becoming more and more firmly established among the country’s female population;
- Lack of seasonality of business
, year-round demand;
- Does not require large investments.
There are several nail salon formats (from economical nail bars to large-scale salons) designed for any budget;
- Does not require serious knowledge in business and finance
, therefore, is a suitable startup option for aspiring entrepreneurs;
- Possibility of expanding the range of services
;
- Basic level of profitability 20-25%
.
The main disadvantages of the nail salon business:
- High level of competition.
Despite the potentially high capacity, competition in the market is quite high. To attract customers, you need to constantly introduce new technologies in the field of nail services, use marketing tools and build your client base;
- The need for constant monitoring
of service levels
. To retain a client, you need to constantly maintain a high level of service. For nail salons, a one-time client visit is not so important as a long-term relationship with him; - High demands on professionalism.
Every year these requirements for a manicurist become more stringent: professional standards change, new technologies are introduced, and new trends emerge. Often, the professionalism of the master determines the client’s loyalty.
- Difficulties related to consumables.
With the growing popularity of nail salons, the market for manicure accessories is developing. In this regard, a huge number of little-known and not always high-quality suppliers appear. Therefore, it is necessary to navigate professional product brands in order to purchase high-quality consumables.
Choosing a room and area to work
When choosing a room for a workplace location, first of all, you need to take into account the following criteria:
- Availability of free access to the electrical network . At a minimum, you will need to connect a lamp, a hood, and a manicure machine.
- Additional daylighting . Contrasting light is very harmful to vision. If the room is dark, when you look away from the lamp-lit table to the side, you create a strong strain on your eyes.
- Easy to ventilate . The work of a nail technician involves a large number of products with characteristic chemical fumes that negatively affect the health of the client, the technician and other residents living in the premises.
- Sufficient area for arranging furniture and ease of movement . The width of the passage to the place of work and the space for chairs should not be less than 60 cm. It is better to double the area for clients so as not to cause discomfort for overweight visitors.
If you have a family and especially children living with you, you need to arrange your workplace so that you do not interfere with each other. This also ensures comfort for the client. You should not work in the following areas:
- Kitchen . This area of the house may have specific odors that create a feeling of lack of sterility. It is also very difficult to work in the kitchen full time because your family needs to enter it periodically, which will cause discomfort to the visitor.
- Children's room Storing materials and working in areas where children live and sleep is dangerous to their health. They can be poisoned by materials, fumes, or injured by working tools.
Workplace of a manicurist on the balcony
Which rooms are suitable for work:
- Hallway . This option is convenient if the apartment has a large hall.
- Balcony . The glazed balcony can be converted into a full-fledged office in which no one will disturb you.
- Living room . While working in the living room, you can turn on the TV for clients to have a more enjoyable time. If you can purchase a beautiful folding screen, such a workspace can easily be made more private.
Description of nail salon services
Nail service belongs to the business of beauty salons, providing a highly specialized list of services. The nail salon provides services for the care of fingernails and toenails. Today, the market offers a huge number of procedures for treatment, restoration and nail extensions.
Standard set of nail salon services:
- nail and hand skin care services: various types of manicures, hand scrubs and masks, paraffin therapy, wraps, moisturizing, massage, etc.;
- modeling and strengthening of nails with gel, acrylic, etc.;
- nail design: coating with varnish, gel polish using various techniques;
- pedicure.
Additional services of a nail salon may include SPA care, aroma peeling, aroma massage, therapeutic coating and other services. For the initial stage, it is recommended to focus on the basic and most popular services. This will save on the purchase of consumables. According to statistics, the most popular type of service is manicure – its share in the total structure of services provided in the salon is 30%. Nail extensions also take 30%. In third place is pedicure – 15%; eyelash extensions, which are often offered to clients as an additional service, take 13%. The remaining 12% are divided in equal proportions between hand services, nail correction, foot services, hand massage, bioepilation and solarium. The specific list of nail salon services depends on the availability of equipment, suppliers of consumables, the level of professionalism of the craftsmen, and the imagination of the business owner. As your business develops, you can expand the type of services provided by adding eyelash extensions, permanent eyebrow tinting, solarium, and cosmetology services.
List of manicure salon services in the initial period:
- manicure without coating – 400 rub.
- hardware manicure – 700 rub.
- varnish coating – 100 rub.
- gel polish coating – 500 rub.
- Gel polish removal – 200 rub.
- design (french, pattern, sparkles, rhinestones) - 150 rub.
- gel nail extension – 1300 rub.
- nail correction – 650 rub.
- paraffin therapy for hands – 250 rub.
- hand massage – 200 rub.
- pedicure – 1000 rub.
- paraffin therapy for feet – 400 rub.
To establish the exact cost of each type of service, you should conduct a competitor analysis. At the first stage of work, it is recommended to set prices slightly lower than those of competitors.
Relevance of the direction
Recently, the field of manicure and pedicure services has become widespread due to the introduction of the latest technologies for skin and nail care, the emergence of modern materials, and a wide choice of designs. Previously, beauty parlors were part of beauty salons and studios, but now they are separate establishments that people visit not only for procedures, but also for a break from everyday activities and a pleasant pastime.
More and more women are turning to masters, since doing a manicure on your own requires skills, abilities, special tools and a considerable amount of funds. For them, the main thing is professionalism, high-quality results, convenient location of the salon, as well as an attractive cost of the service. You should pay special attention to this when drawing up a business plan for a nail salon. Now is a very convenient time to get into nail services, since the market has not yet fully formed. The competition, although fast-growing, is loyal; it is easy to find suppliers of consumables and equipment, as well as talented craftsmen.
Nail salon sales and marketing
The target audience of the nail salon is 95% of clients are women, 5% are men. These are working people who take care of their appearance and use the salon’s services 1 to 2 times a month, depending on their preferences and income level. A separate group of potential clients is the city’s unemployed population, which includes young girls, mothers on maternity leave, and housewives.
Real data collected over 6-8 months of constant operation of the salon will allow you to create a more detailed portrait of the client. Ideas about your clients will allow you to determine the possibility of introducing a particular service, formulate a marketing policy, etc. By keeping statistics and analyzing the client base, you can identify groups of regular, one-time and “lost” clients, as well as evaluate the effectiveness of each specialist.
To effectively influence the target audience, it is necessary to develop a company name, logo and corporate identity. The formation of a unified concept significantly accelerates brand promotion on the market.
Nail salon promotion channels include:
- distribution of flyers and leaflets;
- placing business cards in places where the target audience gathers;
- creation of a website and profiles on social networks;
- carrying out various promotions and developing loyalty programs;
- participation in various competitions and competitions;
- use of customer-oriented techniques: congratulations on holidays, providing bonuses to regular customers.
The most effective advertising for nail salons is on Internet resources. When choosing a salon, potential clients prefer to go to social networks to read reviews, see examples of work and the cost of services, and ask questions. In your profile you can post examples of work, useful information, descriptions of new services, information about current promotions, etc.
To attract the attention of consumers to the nail salon, you can hold a grand opening ceremony of the salon: decorate the facade, invite guests, arrange a raffle, organize a master class. Post photos and a report about the event on social networks or order advertising in the media that will cover the event. The cost of this type of advertising will be at least 15,000-20,000 rubles. Special advertising techniques should be provided for regular customers. You can provide special promotions or events for them. Most nail salon promotion channels do not require significant costs, and some of them are free.
For advertising a nail salon, the following is provided:
- distributing business cards among the target audience (for example, you can offer a hairdresser mutual advertising with the placement of business cards). Printing business cards will cost about 2,000 rubles;
- distribution of flyers and leaflets. The creation of advertising material and the promoter’s salary will be about 5,000 rubles;
- creating and actively promoting nail salon accounts on social networks will cost 3,000 rubles.
- production and installation of an attractive sign will cost about 15,000 rubles.
Thus, the cost of advertising a nail salon will be 25,000 rubles. It is worth emphasizing that a significant role in the promotion of a nail salon is played by the professionalism of the masters, the good reputation of the salon, the politeness of the staff and the quality of service. These parameters have a strong impact on sales volume.
During a working day, one nail salon master can serve an average of 4-5 clients. The average bill per client is 1000 rubles. Revenue per master will be approximately 5,000 rubles. It is planned to open a salon with three workstations for manicure and one chair for pedicure. Thus, the daily revenue of the salon will be 15,000 rubles, and the monthly revenue will be 450,000 rubles.
Traditional manicure advertising: signs, billboards and banners
To promote a nail salon, it must be well known. And in plain sight.
The press is no longer so widespread in 2020, and it can no longer be considered an effective channel for attracting customers. But advertising on the street is still relevant: people look at stands in traffic jams, at traffic lights, and just looking around.
First things first, design the sign and exterior display of the salon.
At one glance, a passerby should understand what the establishment specializes in. So the name should hint at the area of the salon, and the sign should be bright and readable.
If the salon has windows, do not cover them with large banners - let passers-by see the situation inside, professionals at work and satisfied clients. Decorate the window with salon-style decor, hang a couple of signs with profitable promotions.
An example of a successful sign:
A bright and noticeable sign will attract the attention of passers-by
And this is how you can design a showcase:
Delicate decor allows you to see how work is in full swing in the salon
Signposts catch the eye of those passing by, because a person usually looks down when walking. Advertising on pylons is also suitable for pedestrians, but costs more. And it is enough to make a pillar once and display it during the daytime. If you're on a budget, this is the right option!
Do not overload the sign with information. Place 1-2 promotions, a catchy picture, the name of the salon and contacts.
On the sign - a bright picture and attractive promotions
Signboards with a chalk board allow you to update information and attract people with creative pictures.
Change the appearance of your advertising at least every day!
To promote yourself in the area where the salon is located, coordinate the placement of advertising in elevators. While residents are on their way to their floor, they need to keep themselves busy - so they read advertising offers on the walls of the elevator. Just don’t try to make leaflets illegally!
But they rarely look at the notice boards in the entrances; don’t spend money on such advertising.
What to put on such a leaflet? The most tempting offers, a couple of examples of work, contacts of your salon.
Manicure salon production plan
Opening a nail salon involves the following steps:
1.Nail salon format.
Today, the nail business comes in various forms:
- Neil bar.
Nail bars are open counters located in shopping centers that provide express manicure services. The advantages of this format are its cost-effectiveness and location at a point with high traffic of potential clients. However, there are significant disadvantages, which include the difficulty in organizing the work process, human psychology - some do not want to carry out beauty procedures in front of everyone, the inability to expand the range of services, the reputation of a budget establishment, which may alienate part of the clientele;
- Manicure at home
– a home studio in which a master works. Usually this is a master with experience and an established client base, who, in order to save money, sets up his office at home. The advantages include the ability to make an appointment at a convenient time, lower price of services, since the specialist saves on renting a commercial premises. The disadvantages include the lack of responsibility of the master, since they often do not register their activities carried out at home, as well as their reputation - not every client will trust a master at home.
- Manicure salon
is a small, isolated space with one or two masters. Advantages - standard, budget format, including a standard set of manicure services. Cons: small space, difficulty in expanding the range of services.
- Manicure studio
– a specialized beauty salon that provides a full range of manicure and pedicure services. Typically, specialists with a wider profile work here and a wider range of services is provided. Pros: more expensive price segment, competitive advantage in the form of more qualified employees. Disadvantages – it requires a lot of expenses, there is a risk of not filling the studio.
- Nail salon
is part of a full-fledged beauty salon. The advantages are that all beauty services are provided in one establishment. The main drawback is the distrust of those clients who prefer to go to highly specialized establishments.
This business plan involves opening a nail salon. This format occupies the middle price segment and reaches a significant part of potential customers. 2. Location of the establishment
. In accordance with the format of the establishment, the location and required area of the establishment is determined. As with most types of business, it is recommended to locate your nail salon in a high traffic area. This could be the city center, stops and intersections in a residential area, or a commercial area in a shopping center. It is planned to open a manicure salon in a residential area - on the first floor of an apartment building on the first line of houses.
Sanitary requirements for a nail salon:
- cold and hot water supply;
- one workplace of at least 4.5 m2;
- availability of utility room;
- separate rooms for manicure and pedicure procedures;
- good room ventilation;
- availability of room for cleaning and sterilization of instruments.
You can familiarize yourself with these requirements in the Resolution of the Chief State Sanitary Doctor of the Russian Federation dated May 18, 2010 N 59, Moscow “On approval of SanPiN 2.1.2.2631–10”
To organize 3 manicure workstations and 1 pedicure chair, you will need about 30 m2, taking into account the work area, technical rooms and waiting lobby. To implement the project, it is planned to rent a premises with an area of 30 m2 in a residential area of Rostov-on-Don. Rental cost – 25,000 rubles/month. 9 m2 is allocated for the pedicure room - two pedicure chairs can be installed in this area, but in order to save investment, at the initial stage there will be one pedicure station. The main hall occupies 17 m2, where there are three manicure workstations and a reception desk with a comfortable waiting area. 2 m2 are allocated for the bathroom, and 2 m2 for the technical room. Cosmetic repairs will cost 30,000 rubles.
3. Personnel selection.
This is a very important stage when opening a nail salon, since the client base depends on the quality of the services provided. When hiring employees, the following selection criteria must be taken into account:
- the master must have education in his specialty;
- It is desirable to have diplomas and medals from various competitions and master classes confirming high qualifications;
- manicurists must have health certificates and undergo inspection every six months;
- the master must be polite and have a neat appearance.
- In addition, it is worth making special demands on the administrator: politeness, literacy, understanding of the specifics of the work of masters, organizational skills.
4. Purchase of equipment and materials.
When purchasing equipment and consumables, special attention should be paid to product quality. It is necessary to purchase equipment and consumables from trusted places with a certificate. It is better not to save on this cost item for a nail salon. Table 2 provides an approximate list of required equipment.
Table 2. List of equipment and materials for the manicure salon
| Furniture | Equipment | Consumables |
| Chairs for master and client | UV lamp for building and drying gel polish | Nail polish color palette |
| Manicure table no lower than 70 cm | Manicure sets | Nail polish/shellac remover, cuticle softener and other cosmetic chemicals |
| Cabinet, shelf for storing materials and tools | Sterilizers | Creams/products for healing procedures |
| Reception for administrator | Fraser | Napkins, towels, gloves, etc. |
| Sofa for the waiting area | Baths, coasters and pads | |
| Clothes hangers | Paraffin furnace | |
| Safe for storing money and documentation | Brushes for artistic nail painting | |
| TV for the hall | Table lamp | |
| Pedicure chair | Manicure hood | |
| Water cooler | ||
| Alarm system | ||
| Approximate cost: 130,000 rubles | Approximate cost: 50,000 rubles | Approximate cost: 30,000 rubles |
In the first month, the cost of consumables will be about 30,000 rubles, since it is necessary to create a full range. In the following months, it is planned to purchase additional consumables in the amount of 10,000 rubles.
Thus, the amount of initial investment for the arrangement of a manicure room is 210,000 rubles.
Table
The key to successful and comfortable work for a manicurist is a properly selected table. The rest of the workplace is designed around it, so it must meet a number of requirements and criteria, both for salon and home use.
Types of tables:
- By size: small, medium, large;
- In terms of ergonomics: the presence of a large number of drawers, shelves, tiers;
- Double top table;
- Folding table to save space;
- Table with or without hood.
The size of the table is selected to suit the overall dimensions of the workplace. The average option: length – 1.15 m, width – from 45 cm, and height – 70 cm. Choosing a chair or a chair with the appropriate option will also help to regulate the height of the working area.
The table should accommodate working tools, materials, a portable hood or a hand rest. How to choose - only through direct testing. Sit on one side and seat the prospective client on the other. Ask him to place his hands on the table as for processing. Comfortable? Based on this, the purchase decision is made.
Manicure Olympus “Goddess” St. Petersburg
You can also order a table for a manicurist to suit your personal size and needs, adapting the basic model taking into account the dimensions of your home space or salon area. Streamlined, rounded edges of the table are most convenient for planning the work area. Sharp corners are traumatic and take up extra space.
It is better to place the table near the window, if the room allows, so that the light falls on the workplace. It is important to remember that gel polishes and gels polymerize from direct sunlight, and they must be stored in drawers or boxes, not on open table shelves in this arrangement.
A table on wheels is inconvenient; it is better to choose stable models with wide round or square legs.
Ergonomics is one of the most important requirements for a manicurist’s table. The presence of a large number of materials, working tools and equipment requires appropriate storage space and location in a quick access area. The ideal option for a craftsman's desk is the presence of several spacious drawers, a double table top, and the presence of upper shelves for placing materials. Drawers should be placed on the side of the working hand: right for right-handers and left for left-handers.
Criteria for choosing a manicure table with examples
Additionally, next to the table you can place a flat, spacious cabinet for jars, tubes and boxes, with glass doors or sliding to the side to protect cosmetics from dust. A small pencil case would also be convenient.
The table material is painted wood, plastic or light metal, which are most convenient for wet cleaning and disinfection. MDF, fiberboard and chipboard are also very popular because of their cost-effectiveness, but over time they develop chips and abrasions into which bacteria and fungus penetrate.
Organizational plan for a manicure salon
The initial stage of opening a nail salon is registering the business with government agencies and obtaining permits. To conduct commercial activities, an individual entrepreneur is registered with a simplified UTII taxation system. A manicure salon falls into the “Household Services” category; the main indicator when calculating tax is the number of employees employed in the business. The correction indicator is set separately for each region. For the city of Rostov-on-Don, the coefficient value is 1.0 (current for 2020). Types of activities according to OKVED-2: 96.02 - Provision of services by hairdressing and beauty salons.
Documents for opening a manicure salon:
- individual entrepreneur registration certificate;
- extract from the Unified State Register of Individual Entrepreneurs;
- permission to operate from the fire service;
- permission from the sanitary and epidemiological service;
- contract for disinfection, recycling of fluorescent lamps, garbage removal;
- employment contracts with employees;
- sanitary books of masters.
It is recommended to familiarize yourself with SanPiN 2.1.2.2631-10 “Sanitary and epidemiological requirements for the location, structure, equipment, maintenance and operating hours of public utility organizations providing hairdressing and cosmetic services.”
The nail salon's opening hours are from 10:00 to 21:00. Based on this, the staffing table is formed. Since the establishment is open 7 days a week, a shift work schedule should be organized for all establishment staff. The responsibilities of manicurists and pedicurists include providing appropriate services to clients of the manicure salon, caring for tools and equipment. The responsibilities of a nail salon administrator include: monitoring client appointments with each master, maintaining social groups, maintaining a client base, organizing the work process, communicating with clients by phone, on social networks and personal communication.
The head of a nail salon carries out full management of the business: developing a marketing strategy, searching and hiring employees, purchasing consumables, monitoring the distribution of funds, controlling revenue, paying wages and deciding on the payment of bonuses, timely payment of taxes and contributions, professional development of employees, solving current problems.
Table 3. Staffing and wage fund
| № | Job title | Salary, rub. | Number, persons | Payroll, rub. |
| Administrative | ||||
| 1 | Administrator (shift schedule) | 15 000 | 2 | 30 000 |
| 2 | Accountant (part-time) | 7 000 | 1 | 7 000 |
| Industrial | ||||
| 3 | Master of manicure and pedicure (shift schedule) | 22 000 | 3 | 66 000 |
| Auxiliary | ||||
| 4 | Cleaning lady (part time) | 5 000 | 1 | 5 000 |
| Total: | 108 000 | |||
| Social Security contributions: | 32 400 | |||
| Total with deductions: | 140 400 | |||
Purchase of equipment and materials
Beginning entrepreneurs are faced with the problem of purchasing equipment, as this requires significant financial investments. You can save a lot on interior furnishings if you use websites selling used furniture and equipment. As a rule, its quality and condition are not inferior to new products, and you can save up to 40% of the cost of goods in stores. But it is recommended to purchase new manicure equipment and UV lamps, since the quality of services depends on their serviceability. Approximate cost (based on simultaneous work of 2 masters):
| Name | Quantity, pcs. | price, rub. |
| Device for manicure and pedicure | 2 | 20000 |
| UV lamp | 2 | 6000 |
| Desk lamp | 2 | 3000 |
| Sterilizer | 1 | 3000 |
| Manicure hood | 2 | 6000 |
| Manicure table | 2 | 18000 |
| Chairs for masters and administrators | 3 | 18000 |
| Chairs for clients | 2 | 12000 |
| Reception desk | 1 | 15000 |
| Sofa in the waiting area | 1 | 15000 |
| TV (if necessary) | 1 | 25000 |
| Cabinet for storing consumables | 1 | 10000 |
| Clothes hanger | 1 | 5000 |
| Laptop or computer | 1 | 24000 |
| Consumables (gloves, wipes, disinfectants, a set of varnishes, nail polish removers, creams, various care solutions) | 30000 | |
| Bottom line | 210000 |
*average prices for goods purchased in the store are indicated
Financial plan for a manicure salon
The financial plan takes into account all income and expenses of the nail salon; the planning horizon is 3 years. It is planned that after this period, the establishment will need to expand production and the list of services provided, since trends in the beauty industry are changing rapidly.
To launch a nail salon project, you need to calculate the amount of investment. To do this, you need to determine the costs of renovating the premises, purchasing furniture and equipment, conducting an advertising campaign, the initial purchase of consumables and the formation of working capital, which will cover the losses of the initial periods. Own funds will be used to sell the nail salon.
Table 4. Investment costs
| № | Name | Amount, rub. |
| Real estate | ||
| 1 | Room renovation | 30 000 |
| Equipment | ||
| 2 | Equipment set | 50 000 |
| 3 | Furniture and decor | 130 000 |
| Intangible assets | ||
| 4 | Starting advertising campaign | 25 000 |
| Working capital | ||
| 5 | Purchase of raw materials | 30 000 |
| 6 | Working capital | 170 000 |
| Total: | 435 000 | |
A nail salon's variable costs consist of the costs of materials used in providing manicure or pedicure services. On average, the cost of materials spent on one procedure is about 8-10% of the cost of the service for the client. Based on the amount of the average bill, we calculate the cost of one procedure: 1000 * 0.1 = 100 (rub.). Fixed expenses of a nail salon consist of rent, utilities, payroll, advertising costs, taxes and depreciation. The amount of depreciation charges is determined by the linear method, based on the useful life of fixed assets of 3 years.
Table 5. Fixed costs
| № | Name | Amount per month, rub. . |
| 1 | Rent | 25 000 |
| 2 | 5 000 | |
| 3 | Communal payments | 6 000 |
| 4 | Depreciation | 5 000 |
| 5 | Payroll with deductions | 140 400 |
| 6 | UTII tax | 18 747 |
| Total: | 200 147 | |
