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Hello! Today we’ll talk about small mini-production businesses. Opening small production becomes relevant against the backdrop of changing economic relations. In particular, the country’s policy aimed at import substitution.

Start your business small manufacturing enterprise- this is an excellent opportunity to enter both the domestic market and, possibly, in the future, the external one. Why not?! Especially for the readers of our site, we have collected 35 business ideas for production for small businesses.

Relevance of small business in mini production

Today, small manufacturing businesses are more relevant than ever. Those who think the opposite are completely in vain, because every day more and more investments are flowing into the development of domestic production in our country.

Several years ago, I visited Europe for the first time and was very surprised why some such simple production ideas could not be organized in our country. For example, in Eastern Europe, at the entrance to almost any village, you can see a huge variety of products made of wood, plaster and plastic for decorating a garden plot, ranging from garden gnomes and flamingos to ready-made gazebos and small fountains.

Almost 10 years have passed, and just a couple of years ago, in my city, I noticed that local people had also organized such production at home. And there are many such ideas. The main thing is to start on time and find your consumer.

Today’s article has been prepared just to give some of you an idea about organizing your own mini-production and to tell you what is now profitable for small businesses to produce.

35 small production business ideas

Below we have prepared for you a selection of 35 business ideas for mini-production that can be implemented in both small and big cities. Some can be opened even at home.

But also read other collections of business ideas on our website:

And useful articles for starting a business:

Business idea No. 1 - Production of car covers

Investments up to 50,000 rubles.

: you purchase the necessary equipment, find patterns for car covers and begin to look for buyers who are interested in such products. You make the cover individually for each car, having previously discussed all the details with the customer.

Relevance

A car cover is an indispensable item for every car. It protects it from precipitation, scratches and sunlight. But such products are less in demand than car seat covers. They are easier to produce, and the demand is much higher. Therefore, an entrepreneur who has decided to open a production of sewing covers needs to think about the variety of products produced.

Implementation of the idea

To start working, you need to register as an individual entrepreneur, find and rent premises, purchase tools and equipment, hire a minimum staff, and distribute advertising.

The income of such a business depends on the quality of the advertising campaign. The better you advertise your product, the more orders you will receive, and the higher your profit.

Business idea No. 2 - Furniture production

Investments are about 500,000 rubles.

The essence of the project – opening of a workshop for the production of modern models of frame and upholstered furniture according to individual parameters.

Relevance

This service is very popular and shows a high growth rate in its market segment. This is due to an increase in the income level of some segments of the population and the desire of the middle class to decorate their homes in an original way. The most popular is cabinet furniture. It is purchased not only for residential premises, but also for offices, educational and medical institutions. Such a business project will become relevant in cities with a population of 250 thousand people or more.

Over time, in a crowded place, you can open a point where orders will be accepted. Making furniture is not as difficult as it seems at first glance, and the profitability in some cases reaches 200%.

Implementation of the idea

In order to implement this business idea, it is necessary to register an individual entrepreneur. After this, find a room (with an area of at least 50 m²) in which the production workshop will be located, purchase a minimum set of tools, agree with the materials supplier on the regular supply of all necessary workpieces, and hire (if necessary) personnel.

Initial costs in such a project:

acquiring the necessary tools for work;
remuneration and personnel training;
purchase of fittings and production materials;
advertising of services.

The profitability and payback of a furniture workshop depends entirely on production and sales volumes. Average trade margin per individual species sets or cabinets can range from 50-200 percent. Such a business requires large financial investments in the first months, but can pay off after a year of stable work and advertising costs.

Business idea No. 3 - Production of frameless furniture

Investments - from 100,000 rubles.

The essence of the project - opening of a production enterprise for the development and sewing of models of frameless modern furniture.

Relevance

Stylish and non-standard poufs, voluminous armchairs with soft padding and bright designs decorate youth and children's rooms and playrooms. The possibility of creating an original product makes such a business project popular and interesting.

Implementation of the idea

To implement the idea, it is necessary to find suppliers of quality materials and involve experienced designers in the work. In addition, expense items include:

purchase professional equipment for sewing;
staff maintenance.

At the first stage, it is better to sell frameless furniture through the developed store website and enter into contracts with large furniture centers and showrooms.
According to experienced entrepreneurs, such a project can reach self-sufficiency within three months. With an average cost of one chair with filling of 1000 rubles, its retail price starts at 2500 rubles with a minimal design. Increased profits will come from working with individual sketches and orders from design bureaus.

Business idea No. 4 - Making wicker furniture

Initial investment of funds is up to 100,000 rubles.

The essence of the project

This “creative” business idea is to open a private workshop for making beautiful and unusual furniture from natural wicker.

Relevance

This eco-friendly material is again on the wave of popularity. It is used to produce sets for the dining area and relaxation, which can be placed in a country house or in an apartment. In addition to furniture, decorative items for the kitchen, Easter baskets or flower stands are in demand.

Implementation of the idea

You can set up such a workshop in any small room and work without the involvement of personnel. The biggest problem is the purchase of high-quality raw materials, so many real craftsmen prefer to harvest willow themselves. Willow twigs can be cut in any season and not stored indoors. This helps reduce the cost of wicker products and increases profitability.

You can save on rent commercial premises, taking orders and advertising products through the online store. Good profits come from cooperation with furniture showrooms and design studios, and the development of exclusive projects to suit the customer’s taste. This project can bring a net profit of at least 30,000 rubles and will pay for itself in just 2 months of work.

Business idea No. 5 - Production of colored crushed stone

The essence of the idea is as follows : you buy ordinary crushed stone, repaint it, pack it in small bags and find sales points finished products.

Relevance

Colored crushed stone is very widely used in landscape design. It consists of small particles of marble or granite painted in different colors. The paint has unique properties due to which the color does not change over time. You can start such a business with a minimum set of tools, but you will have to hire several workers. These may be people without any education, which can reduce costs.

Implementation of the idea

To implement a business idea, you need to officially register your activities and find a room for drying the material. After this, purchase granite or marble crushed stone, acrylic paint and the necessary set of tools and equipment (concrete mixer, screen). Next, you can look for points of sale of finished products.

Producing colored crushed stone is quite profitable. The average price per ton of ordinary crushed stone is 2,000 rubles, and a bag weighing 20-25 kg of colored crushed stone costs 300 rubles.

Business idea No. 6 - Workshop for the production of wild stone tiles

Investments from 50,000 rub. up to 100,000 rub.

The essence of the idea is as follows : you find sandstone deposits, set up its extraction, and transport it to the workshop. After this, all that remains is to process the wild stone and find a buyer or a point of sale for the finished product.

Relevance

Tiles made from wild stone have always been highly durable and wear-resistant. Due to this, most people prefer this finishing material. The production of wild stone tiles is quite profitable business for residents of the European part of the Russian Federation, because The main sandstone deposits are located in this area. In this case, the cost of transporting raw materials will be minimal and the profit will be maximum.

Implementation of the idea

Before you start implementing this business idea, you need to find sandstone deposits. If the deposit is located close to the workshop, then you can register as an individual entrepreneur and purchase necessary tools and equipment. After this, all that remains is to organize an advertising campaign and find buyers.

The income from such a business can be high if you are able to establish all production processes. There will always be buyers for quality goods, so the money invested will be returned within a few months.

Business idea No. 7 - Manufacturing of tombstones

The amount of starting investments is 300,000 rubles.

The essence of the project

The basis of this commercial project is the opening of an enterprise for the production of tombstones and related paraphernalia from artificial stone, concrete or other materials. This service is always in demand, but is characterized by a high degree of competition in the market for the provision of such funeral services.

Implementation of the idea

Such a business can be set up in a small space such as a garage or located outside the city near burial sites. This will help reduce rental costs and reduce production costs. Additional costs to get started:

purchase special equipment and tools for work and installation;
purchasing molds for pouring mixtures;
purchase of a machine for complex engraving;
solving delivery problems finished monument to the installation site.

The cost of a complete set of tombstones with engraving is from 20,000 rubles. Sales price – 40,000 rubles with a 100% markup. This makes it possible to develop production, purchase non-standard forms and improve craftsmanship. Competitiveness can be increased by offering exclusive monuments and steles, high quality and durability of ritual products.

Business idea No. 8 - Penoizol production workshop

Investments from 460,000 rubles.

The essence of the business project - organization of the production process, which involves the production of penoizol, its sale to consumers and wholesale buyers.

Relevance

The new building material is steadily gaining popularity due to its high thermal conductivity and insulating qualities. Considering the low cost of penoizol and the constant demand for it among builders of various projects, such a workshop will quickly pay for itself and become a good means of investing capital in the coming years.

Implementation of the idea

To open a business you will need:

small production premises;
special equipment;
raw materials for production;
vehicle for transport services.

Penoizol can be sold through wholesale intermediaries, retail or by concluding a contract with construction hypermarkets. Simple technology allows you to deliver equipment directly to the client at the construction site and work on any territory. With the low cost of penoizol and a trade margin of 70-80%, you can completely reach the breakeven threshold within six months from the start of work. This material is most relevant in the warm season.

Business idea No. 9 - Making cinder blocks

Investments from 200,000 rubles.

The essence of the idea - organization of the production process for the production of cinder blocks for sale for construction purposes.

Relevance

This material is widely used in the construction of residential buildings, industrial facilities, walls and outbuildings. The location of such a workshop near large cities or transport hubs will allow us to receive regular orders from wholesale buyers, construction crews, developers.

Implementation of the idea

To implement it, a small team of 3-4 employees and premises with convenient access roads are sufficient. The main costs fall on the following items:

rental of industrial premises, warehouse;
purchase necessary equipment for production;
purchase of raw materials;
wage costs.

The largest percentage of profits occurs in the warm months, when most construction projects are being built. If the workshop is fully loaded every day, you can get 350 high-quality cinder blocks every day at a cost of 38 rubles per block. With a market price of 60 rubles, it can be calculated that daily income is 7700 rubles. At this rate of production, in just two months it is possible to recoup the purchase of equipment and basic costs. During the winter period, savings can be achieved by producing products in reserve.

Important! This production is not subject to mandatory certification.

Business idea No. 10 - Production of expanded clay blocks

Investments - 250,000 rubles.

The essence of the idea - opening a production workshop for the production of expanded clay blocks, its sale to contractors and consumers.

Relevance

The modern and lightweight type of building material is popular when arranging residential premises and buildings, and constructing outbuildings. The relevance is due to stable demand in the off-season and a high degree of profitability.

Implementation of the idea

To implement the production process, it is necessary to find a large utility room with good transport links and a warehouse for finished products. Most of the financial costs:

purchase of special equipment for production (concrete mixers, vibrating tables);
rent of a platform for drying blocks;
utilities for the maintenance of the workshop.

Additional costs - payment of transport for the delivery of raw materials, wages workshop and warehouse workers.

A full shift produces 1,000 good-quality expanded clay blocks at an average cost of 20 rubles. A trading margin of 50% will give a daily profit from one shift of 10,000 rubles. By increasing the number of hours of work, you can recoup all investments in the project in a few months.

Business idea No. 11 - Production of gas and foam concrete

Minimum investment – 540,000 rubles .

The essence of the business idea – equipment for a mini-plant for the production of gas or foam concrete with subsequent sale to construction organizations.

Relevance

New types of material are successfully replacing the usual concrete due to their practicality and low price. It is increasingly used for the construction of buildings for any purpose. The relevance of the project is due to the constant demand for gas and foam concrete and the simple process of its production.

Implementation of the idea

To open such a mini-production, the future owner must:

select a production facility that has a warehouse and convenient transport routes;
purchase equipment for manufacturing products;
train employees;
purchase raw materials from suppliers.

A small plant can produce 10 cubic meters per shift. quality building material. With equal volumes of foam and aerated concrete, the monthly turnover can reach 650,000 rubles. Net income after deducting all direct and indirect expenses is 200,000 rubles. If such production and sales volumes are maintained, the mini-plant will be able to achieve self-sufficiency within six months.

Business idea No. 12 - Production of polystyrene concrete

The initial investment amount is 300,000 rubles.

The essence of the project

The basis is discovery production capacity for the production of polystyrene concrete for subsequent sale to consumers.

Relevance

New building materials are being actively introduced in the construction of various buildings and premises. Due to its high thermal conductivity and versatility, polystyrene concrete is increasingly replacing conventional stone and is showing growth in sales. The market is just beginning to develop, so there is little competition among manufacturers.

Implementation of the idea

To organize the production process, an entrepreneur needs to analyze the market for sales and resolve the following issues:

procurement of necessary raw materials and components for production;
purchase equipment and special forms;
train staff in technology.

The workshop can be opened outside the city to save on rent and provide full access for heavy vehicles. Sales should be sought through advertising on Internet resources and cooperation with large construction companies. With the cost of one cube being 2,000 rubles and stable sales, monthly income can reach 400,000 rubles during the active construction season.

Business idea No. 13 - Production of artificial marble

Minimum investment – 1,000,000 rubles.

The essence of the business idea – opening of a small production workshop for the production of artificial marble of different colors.

Relevance

This type of design material is in high demand among companies that are engaged in decorating premises, manufacturing kitchen sets or original piece products. The relevance of the business is due to the low cost and ease of manufacturing artificial stone.

Implementation of the idea

It is better to organize the production process on a specially rented area. It must have connected communications and convenient access roads for shipment of finished material. A full production cycle will require a minimum number of personnel, special equipment and tools for grinding.

Having a spectacular appearance, artificial marble has a low cost. The average level of profitability of such enterprises is in the range of 40–50%. Monthly turnover increases significantly during the warm season and can exceed 200,000 rubles. High demand for artificial marble and stable sales volumes of finished products make it possible to fully recoup the invested amount in 6-10 months.

Business idea No. 14 - Production of neon signs

Investments from 500,000 rubles.

Relevance

Such production will be relevant in the context of the constant development of trade and entertainment in a big city. Despite the stable demand, competition in this type of advertising business is quite small.

Implementation of the idea

To open an enterprise, you will need a small non-residential premises, purchase or leasing of a mini-factory for the production of neon products. In addition to this, the following costs will be required:

purchase of components for production;
glass blower training costs;
salaries of account managers;
maintenance of office space.

The minimum cost of produced and installed neon tape starts from 1000 rubles per meter with a cost of 700 rubles. This gives a net income of 300 rubles. Depending on the configuration features, shade or complexity of installation, the price increases significantly. Fast turnover and self-sufficiency depend on the number of clients, so advertising of your services, high quality of work, and advertising from satisfied customers play a big role.

Business idea No. 15 - Manufacturing of metal doors

Investments from 500,000 rubles.

The essence of the idea - opening of a production workshop for the production metal doors different models and types, their subsequent implementation and installation at the request of the customer.

Relevance

Competition in the sector is quite high, but there is always a demand for inexpensive and high-quality products in the mid-price range. Offering an excellent balance of quality, comprehensive service and affordable cost, you can implement a profitable project.

Implementation of the idea

To open a workshop that is small in area and capacity, you will need premises located away from the center, but with good transport links. In addition, an initial purchase is required:

equipment for production;
tools for the installation team;
materials and components.

A small workshop can produce 200 metal doors per month at an average rate. Having included a profitability of 25% in the selling price of a standard door (7,000-9,000 rubles depending on the configuration), we can talk about a monthly income of over 300,000 rubles. To constantly increase turnover, active advertising and concluding agreements with large hardware stores and sales intermediaries are required.

Business idea No. 16 - Antifreeze production

Investments - 300,000 rubles.

The essence of such a project - opening an enterprise that will produce various chemical fluids for car maintenance.

Relevance

The relevance of the business does not require special market analysis and target audience. Despite the crisis, the number of cars is only growing, and many owners are trying to reduce the cost of servicing them by using domestic products. By producing antifreeze, car shampoos and other high-quality goods, you can quickly acquire worthy wholesale customers with large orders.

Implementation of the idea

Production is not technologically complex, but requires investments associated with its opening:

rent of a large premises, warehouse;
hiring staff (no more than 4 people);
purchasing or leasing equipment;
purchase of packaging materials;
purchase of a certain number of reagents.

Such a business can be expanded through the introduction of popular types of products similar in composition to antifreeze. In addition to the main wholesale buyers, it is necessary to offer services to enterprise auto workshops, showrooms or retail stores. This will ensure constant capacity utilization and will allow for self-sufficiency in approximately a year.

Business idea No. 17 - Organization of production for sewing workwear

Investments - from 200,000 rubles.

The essence of the idea -organization of a complete process of development, implementation and tailoring of original and classic models of workwear for personnel of various institutions.

Relevance

Such a product is needed by many organizations, societies, industrial enterprises. Small ateliers are more in demand for small orders with logos for cafes, hotels, restaurants, and private medical centers.

Implementation of the idea

To open such an enterprise, it is enough to attract a small team of professionals. The choice of location does not play a role in advertising the studio, so renting in a residential area can provide significant cost savings. An expensive purchase will be:

a set of professional sewing equipment;
a set of necessary accessories;
purchase of specialized fabrics.

The profitability of this type clothing business significantly higher than that of standard ateliers due to the volume of each order and the individual characteristics of the clothing. Therefore, the first months of work can bring a net profit of up to 50,000 rubles, assuming that all organizational expenses are covered already in the first half of the year.

Business idea No. 18 - Mirror production

The approximate investment is up to 200,000 rubles.

Relevance

Making mirrors - new look projects for small businesses that are gaining momentum. Companies engaged in the production of modern furniture, interesting renovations of premises and office design are constantly showing interest in such a product. Demand generates the production of decorative mirrors and special tiles with a similar effect.

Implementation of the idea

The manufacturing process may seem complicated at first glance, but it will require a small list of costs, including:

rental of premises for a workshop;
purchase of special furniture, cutting table;
purchasing an initial set of materials and reagents;
costs of transporting products to the customer.

Partial production of some types of furniture for the work process yourself can bring good savings. Under such minimal conditions, one shift can produce at least 20 m2 of high-quality mirror at a cost of 1 meter of 1000 rubles. Considering that the market price for such a product starts from 1,500 rubles, it is not difficult to calculate a daily profit of 10,000 rubles. If production is constantly busy with orders, it will be possible to achieve self-sufficiency within a quarter.

Business idea No. 19 - Production of eurofence

Minimum investment – 700,000 rubles.

The essence of the project – production of various models of modern European fences on the basis of an equipped production workshop.

Relevance

The greatest demand for such construction products is among owners of private buildings or country houses, residents of holiday villages. A large assortment and affordable price for Eurofences makes this product in demand and its production profitable.

Implementation of the idea

To organize an enterprise at the initial stage you will need:

a small workshop with connected communications;
acquisition or leasing of special production equipment;
training personnel in production skills;
starting materials and tools.

Particular attention should be paid to advertising your services. A good effect is achieved by organizing a small exhibition space for the presentation of models and drawings. As a sales option, conclude an agreement with large construction supermarkets or intermediaries.

Such a business project gives a good profit. It should be opened during the active construction season to ensure good sales at the initial stage. Manufacturing a quality product and good advertising will help pay for this business idea within a year of work.

Business idea No. 20 - Production of metal-plastic windows

The minimum investment is 450,000 rubles.

The essence of the project

The basis of the new project is a business idea to equip a fully equipped workshop for the production of door and window blocks from metal-plastic, their installation at the request of the customer.

Relevance

This type of product is in fairly stable demand in cities of any type, confidently displacing wooden structures. Despite the competition, you can reliably gain a foothold in the market by offering quality products.

Implementation of the idea

Opening a new enterprise requires certain capital investments, which will be spent on such expense items as:

rental of premises for production;
maintaining an office for receiving orders;
purchase of a standard set of tools and equipment for the production workshop and installation work;
training workers in the technology of manufacturing window blocks;
advertising and website creation.

In large and densely populated cities, the average profitability indicator can show 150–300%. It is possible to win against competitors by providing discounts on installation, repair or warranty service of window units. Laminated frames with wood patterns and custom shapes are gaining popularity. The peculiarity of the business is a sharp decline in demand in cold season, which must be taken into account when distributing profits and investments.

Business idea No. 21 - Production of metal tiles

The amount of investment is 2,650,000 rubles.

The essence of the project

The main essence of this business project is the opening of a technologically equipped enterprise for the production of modern metal tiles.

Relevance

A new type of building material is in demand in the construction of low-rise buildings. Its practicality and ease of use can increase interest and occupy a 40% niche in the roofing materials market in a few years.

Implementation of the idea

The main amount must be invested in an expensive automated line that can produce almost a full cycle under the control of one operator. Modern installations do not require a large number of technical personnel for maintenance and quickly pay for themselves. In addition, it is necessary:

rent sufficiently sized premises for production and warehouses for finished tiles (transportation is important);
determine the types of products produced;
place advertisements among wholesale buyers and construction companies;
resolve the issue of supplying quality raw materials.

When fully loaded, the equipment can produce up to 7 meters of high-quality products in just a minute of operation. With an estimated project profitability of 30–40%, you can count on full payback in just two construction seasons.

Business idea No. 22 - Production of vinyl siding

Estimated investments are over 1.5 million rubles.

The essence of the project

The basis of the new business project is the opening of an equipped enterprise for the production of colored PVC siding and its sale to wholesale customers.

Relevance

Practical and versatile building material is increasingly used for finishing and insulating private cottages and industrial premises. The market shows stable slight growth at different types vinyl siding up to 7% annually and moderate competition.

Implementation of the idea

The production of vinyl siding is possible with the installation of a complete technical line. It has a high cost, so experienced entrepreneurs recommend that beginners pay attention to long-term rentals or used models. Additional expenses will be required:

renting a large premises to house production facilities and a warehouse;
training and wages for hired personnel;
rental or purchase of loading equipment;
advertising and search for a market for siding.

Considering the large amounts of initial costs and the cost of resources, the owner should not expect to overcome the payback threshold earlier than after a year of constant work. Sales may drop significantly in the winter season, but increase sharply in the spring. This should be calculated when loading capacity and allocating costs.

Business idea No. 23 - Production of forged products

The initial investment amount is 350,000 rubles.

The essence of the project

The basis of this production idea is the opening of a fully equipped workshop for the production of standard and exclusive products according to customer orders.

Relevance

Unique types of forged gates, fence sections or window bars are increasingly decorating private housing construction. There is a growing demand for hand-forged furniture frames and interesting products that designers use to complement interiors. There is little competition for such non-standard things, but the demand in cities with a population of millions is high, so there is room for development for young enterprises.

Implementation of the idea

When preparing to open a new production facility, you must:

rent a comfortable room for a forge with proper ventilation;
purchase a full set of specialized equipment and tools;
equip an office for working with clients;
launch a website or online store to familiarize yourself with the assortment.

It is of great importance to attract a real designer to develop new products. This will help you occupy a high position in the market and create a circle of regular customers among design bureaus and furniture workshops. One meter of the finished product is sold at a price of 3,000 rubles, with its cost of 1,000 rubles. Completed projects of private forges show a high level of payback and incomes of up to 400,000 rubles per month, which quickly cover all investments.

Business idea No. 24 - Production of figurines for the garden plot

Estimated expenses – 300,000 rubles.

The essence of the project

This creative business project is the organization of an enterprise or workshop for the production of original decorations for garden plots made of plaster, concrete or plastic.

Relevance

Many homeowners of private cottages or country houses want to furnish their plots with individuality in an original style. Someone wants to transform the courtyard of their office building. Figurines of fairy-tale characters and animals, vases, fountains and flower stands are in demand.

Implementation of the idea

To open such a workshop, the owner will need:

rent a small room for working and storing finished figurines;
purchase the necessary set of tools and equipment;
purchase dry mixes and special paints for the first orders;
organize original advertising via the Internet or exhibitions.

Large investments will require the purchase of special molds for casting, the quantity of which determines the assortment. You can stand out among your competitors and increase your income by producing exclusive products. With the cost of one average figurine being 350–500 rubles, its retail price starts at 1000 rubles. Alternatively, you can offer decorations without coloring for art schools and studios. The average profitability of such financial projects starts from 30–35%.

Business idea No. 25 - Making wooden toys

The starting capital amount is 400,000 rubles.

The essence of the project

This original business idea is to open a workshop or mini-shop for the production of original children's toys made of natural wood. You can start such a business in a small town.

Relevance

The demand for such safe and environmentally friendly products is only increasing every year among caring parents. Such a product must undergo certification and be manufactured in compliance with all technologies. Montessori toys are back in fashion!

Implementation of the idea

You can equip such a workshop in a garage or an extension of a private house. The main costs that an entrepreneur will face will be:

acquisition of specialized design software for product development;
purchase of special hand equipment and carpentry tools;
training workers and paying for advanced training courses;
acquisition of stock of raw materials and materials.

High-quality wood can be purchased at a discount from waste from furniture workshops. There is little competition in this toy sector. Making interesting and non-standard models will help you quickly bring regular customers in the form of children's stores and wholesale buyers. The average payback period for this project ranges from one to one and a half years, and the business itself will require certain advertising investments.

Business idea No. 26 - Organizing your own winery

Initial investment of funds – from 300,000 rubles.

The essence of the project

Before opening a “drinking” business, it is necessary to thoroughly study the legislation in this area. The essence of the project is to organize a private winery and produce homemade quality wines. A good basis can be the use of family recipes and original herbal tinctures. Such products will be in demand among regular customers, restaurants and entertainment venues.

Implementation of the idea

It is better to open your own winery close to the vineyards in order to independently control the selection of raw materials. The ideal option would be to break down your own land, but this requires a large investment of capital and personal time. At the initial stage, it is better to do it with manual labor. With this method largest investment will require the purchase of barrels and grape raw materials.

When the turnover increases, you can invest profits in automatic systems cleaning and filtration, powerful press. As an additional income, many entrepreneurs consider making several types of jam according to home recipes. If the cost of one liter of homemade wine is 50-80 rubles, you can offer it to consumers at a price of 300 rubles or more. This will make the project profitable and will help develop it in the future.

Business idea No. 27 - Opening your own brewery

The initial investment is 250,000 rubles.

The essence of the project

The basis for the “hop” project is the opening of an equipped private brewery to produce several of its own types of beer. This type of mini-factory can be located in a small room such as a garage. The high demand for this type of low-alcohol drink will not leave the entrepreneur without profit even in the cold season. Especially if you produce your own delicious, high-quality varieties.

Implementation of the idea

To open a small brewery at the initial stage of work, you can get by with a small number of personnel and perform some of the technological operations yourself. To start production you will need:

find and refurbish premises with good access for freight transport;
purchase equipment for distillation and fermentation, a bottling line;
conduct market analysis and find wholesale buyers.
organize active advertising of your brand and product.

Even with minimal capital investment, such a business will begin to pay for itself within a year. The markup on beer may well exceed 100%. The amount of profit depends entirely on sales volumes of hop products, advertising and production costs, and the seasonality of the product.

Business idea No. 28 - Production and packaging of honey

The essence of the project

This version of the business idea involves setting up a large apiary and organizing a bottling and packaging line for sweet products. Interest in proper nutrition and traditional medicine recipes makes such a business project very profitable and relevant.

Implementation of the idea

Such apiaries and a mini-packing plant should be set up in an environmentally friendly area. Country areas and cottages are ideal. To get started, you need to solve several practical issues:

arrange an apiary in compliance with all requirements, place bee colonies;
purchase equipment for packaging honey;
solve the issue of selling products and find wholesale buyers.

The first year of work can begin with the placement of ten families of bees, which will bring at least 500 kg of honey and related products. At an average price of 500 rubles, this will give a profit of 250,000 rubles per season. Packaging in small portions in convenient containers will double its cost. Additional volumes can be increased by purchasing honey for packaging from neighboring farms, selling other beekeeping products (propolis, wax or bee bread) to consumers. Despite the seasonality, such a project quickly pays for itself and brings a high percentage of income.

Business idea No. 29 - Production of breakfast cereals

Preliminary investments – 1,000,000 rubles.

The essence of the idea - development and arrangement of production facilities for the production of a variety of breakfast cereals, their wholesale sales.

Relevance

These products are in constant demand among consumers who strive to maintain a proper diet. The relevance of the idea is due to the constant growth of the breakfast cereal market (up to 10% per year) and moderate competition.

Implementation of the idea

To implement the project, a production facility will be required to accommodate a workshop and a small warehouse for storing finished products. The bulk of financial investments will be distributed among the following expense items:

purchase of special equipment;
purchasing raw materials for breakfast cereals;
staff salaries;
payment of rent for the premises.

One kilogram of a nutritious breakfast produced costs 30 rubles, taking into account all the costs of its production. Assuming a five-day working week and a product sales price of 50 rubles per kilogram, the total amount of working profit can be 830,000 rubles. With stable capacity utilization, such a business project can fully pay for itself in 9–10 months.

Business idea No. 30 - Production of clean drinking water

The initial investment amount is 300,000 rubles.

The essence of the project

Such a business involves opening and equipping production facilities for purifying and bottling water into special containers. Such drinking water accounts for up to 30% of all consumed by the population. It is purchased in stores in different quantities and used for preparing food and drinks. The main consumers are establishments catering, institutions (kindergartens, schools, offices) and ordinary families.

Implementation of the idea

To implement this project and open a workshop, it is necessary to resolve several important organizational tasks:

determine the territory for locating facilities, where there is minimal competition and there is a sales market;
purchase equipment for the entire cycle;
conclude an agreement for the supply of several types of packaging (plastic and glass), as well as cellophane for packaging;
receive a package of sanitary documents and quality certificates from the relevant authorities.

This project can be planned by drawing water from a well or a water supply system, which determines the cost of the equipment and the location of the workshop. A business idea can turn out to be quite profitable and will pay off within a year. To do this, you need to take your brand advertising seriously and ensure excellent quality.

Business idea No. 31 - Spices production

The initial investment amount is 300,000 rubles.

The essence of the project

This type of business represents the organization of a manufacturing enterprise for the production and packaging of aromatic spices.

Relevance

Fragrant mixtures are in steady demand among professional cooks and ordinary housewives. Many consumers are discovering unusual tastes, so the market is showing high demand and growth for different types of spices.

Implementation of the idea

It is rational to open this project in warm regions where the necessary raw materials grow. This will help control quality and save on product transportation. Additional costs include:

rental of workshop premises for packaging and storage of finished products;
purchase of equipment for several types of mixtures and packaging in different containers (bags, glass or plastic);
carrying out promotion to increase brand awareness.

At the first stage, you need the help of an experienced technologist who will help you create compositions that are unique in taste and aroma. With an active approach to advertising and a low price of the product, the business idea shows a profitability level of up to 70%. It begins to pay off after just two months of constant capacity utilization. The main difficulty is finding suppliers of quality raw materials abroad.

Business idea No. 32 - Greenhouse production

Initial capital investment – up to 200,000 rubles.

The essence of the project

A new business idea is the opening of an enterprise for the production of frames and components for greenhouses.

Relevance

During the crisis, the demand for these products increased due to the active growth in the number subsidiary farms. The relevance is also due to the growing interest in the domestic agricultural sector from investors.

Implementation of the idea

At the initial stage, it is necessary to decide on the type of material for greenhouses. The lightest and most practical to use are plastic and polycarbonate. To open such a workshop you will need:

rental of premises for production and office;
purchasing equipment for working with plastic and installing greenhouses;
advertising your products via the Internet and posting leaflets.

To begin with, with the manual method of making greenhouses, it is enough to assemble several products per week in order to quickly recoup the investment. The profitability of the project may well reach 150%, but you should not inflate the cost of products given high competition in the market. Additional income The service can provide a visit to the client’s personal plot and installation of greenhouses from ready-made purchased blocks, their re-equipment to suit the customer’s needs.

Business idea No. 33 - Production of children's sleds

Initial investment – from 1 million rubles.

The essence of the project

This business project is a large workshop for the production of standard and modern models of sleds for children.

Relevance

This business sector does not have much competition. Most large enterprises are abandoning this type of product, so prospects are opening up for the development of small workshops. Such products are in seasonal demand and show good sales in northern and temperate regions.

The most popular are ordinary sleds with a metal frame. They are supplemented with comfortable handles, covers, and new types of wood and plastic are used.

Implementation of the idea

To implement such a project, you must:

find premises for a workshop and warehouse with good transport links;
purchase a semi-automatic line for working with metal;
hire staff and train them in technology;
resolve the issue of product advertising and sales market.

The retail price of ordinary sleds starts from 1000 rubles with the cost of the product being 500 rubles. This will help solve the issue of payback in almost one cold season. But the real problem with this business project is the seasonality of it. children's goods. It should be solved by the development and introduction into production of garden and shopping carts, cultivators or construction wheelbarrows.

Business idea No. 34 - Production of change houses for construction projects

The initial investment amount is 150,000 rubles.

The essence of the project

The basis of the commercial idea is the creation of a small enterprise for the production of cabins of any size and configuration according to the customer’s measurements.

Relevance

This is a popular business due to the noticeable growth in construction projects. Many enterprises use cabins to house staff, guards or a field kitchen for workers. Considering the ease of manufacture and the demand for the product, you can implement an excellent business project at low cost.

Implementation of the idea

The production of cabins from rolled metal does not require special equipment and technologies. Main production issues:

renting a small workshop space for assembling new cabins and storing materials;
purchase of several sets of tools for workers;
purchase of the first batch of materials for change houses.

Several workers assemble one cabin in three days. Its cost starts from 30,000 rubles and directly depends on the filling of the room and the equipment. The selling price is at least 50,000 rubles. By collecting 10 of these cabins per month, you can count on a minimum net profit of 200,000 rubles. The introduction of new models for arranging a retail outlet will expand the circle of customers.

Business idea No. 35 - Production of compound feed

The amount of initial capital is 2,300,000 rubles.

The essence of the project

The basis of the production project is the opening of a small enterprise for the production of several types of feed for households and farms.

Relevance

The development of the agro-industrial public sector and private complexes increases the demand for this type of product necessary for livestock farming. There is moderate competition in the feed production market and there is the possibility of introducing new enterprises.

Implementation of the idea

Opening a mini-factory requires significant financial costs on the part of the owner for the purchase of a special line, its installation and configuration. In the absence of large initial investments, a low-power project for home production can be implemented. In addition, the entrepreneur must:

rent premises for equipment and a warehouse for finished feed;
arrange access roads for trucks;
conclude agreements for the supply of high-quality raw materials;
develop a client base by working with farms and livestock breeders.

With proper marketing, in a year the feed mill will fully pay for itself and make a net profit. The profitability of such mini-factories varies in the range of 20–24% with incomplete capacity utilization.

Conclusion

In conclusion, I would like to ask you to add more business ideas in the comments. profitable production, because we are not able to cover all areas. So we will make this collection of ideas even larger.

We are also waiting for your questions if you have any!

Any financial and economic transaction in the activities of the company is reflected in the accounts accounting. All accounts are interconnected. The principle of their interaction is described by the double entry method. It itself is a list in which the number corresponds to a name that reflects the essence of the business transaction. It was approved by Order No. 94n as amended on November 8, 2010.

A product is any purchased or produced item of value intended for subsequent sale. If an organization produces a product for internal use, it is not a product. Let's look at the basic entries for goods and services in accounting.

Let's look at the main examples of accounting entries for goods on 41 accounting accounts.

Accounting for goods and materials

Goods and materials are often combined into one accounting group and given a general name - inventory assets, abbreviated as goods and materials.

Inventory materials in finished form intended for further sale are goods. A – these are goods and materials that are purchased for use in the manufacture of the company’s products, or for their own needs, affecting the overall production process.

Inventory and materials are taken into account at the actual cost, which consists of the amounts cash, transferred or paid (in cash) to the supplier and other costs associated with transportation, commission costs, etc.

How goods are accepted for accounting

Goods are accepted for accounting in the same way as materials, at actual cost. For accounting purposes, account 41 and subaccounts opened to it are used. When carrying out retail trade, you also need. If you keep records at accounting prices to reflect the difference between them and actual prices, then accounts 15 and 16 will be needed.

Products are sold wholesale and retail. In this case, accounting is influenced by the organization’s taxation system, and the methods enshrined in the accounting policy, and automation, or its absence at the point of sale, and the presence of intermediaries. When concluding a supply agreement, it is necessary to clearly state all the conditions that relate to prepayment, full payment and shipment, since the write-off of costs and the moment of sale of goods depend on this.

Wholesale trade can be carried out on the following terms:

Prepayment and subsequent shipment.
Shipment and then payment for the goods.
Payment in foreign currency and then shipment. And vice versa.
with their transportation to the buyer.

There are also many nuances in retail trade:

Sale of goods at an automated point of sale (ATP) at sales prices in cash and non-cash.
Sale of goods at a manual point of sale (NTP) at sales prices in cash and non-cash.
Sale of goods at purchase prices.

Example of postings for 41 accounts

The Alpha organization carries out wholesale and retail trade. The goods were shipped to Omega after receiving full payment in the amount of RUB 274,520. (VAT RUB 41,876). Three days later the goods were shipped to the buyer.

Cost of goods sold RUB 129,347. In retail, daily revenue amounted to 17,542 rubles. (VAT 2676 rub.). The sale was carried out using ATT. To account for the trade margin, account 42 was used. The amount of the margin was 6,549 rubles.

Account Dt	Kt account	Wiring description	Transaction amount	Base document
51	62.02	Money has been deposited into the bank account from Omega	274 520	Bank statement
76.AB	68.02	An advance invoice has been issued	41 876	Outgoing invoice
62.01	90.01.1	Revenue from sales of goods is taken into account	274 520	Packing list
90.02	68.02	VAT charged on sales	41 876	Packing list
90.02.1	41.01	Sold goods written off	129 347	Packing list
62.02	62.01	Advance credited	274 520	Packing list
		An invoice for sales has been issued	274 520	Invoice
68.02	76.AB	VAT deduction on advance payment	41 876	Shopping book
50.01	90.01.1	Retail revenue taken into account	17 542
90.03	68.02	VAT charged	2676	Certificate-report of the cashier of the operator based on the retail sales report
90.02.1	41.11	Write-off of goods at sales price	17 452	Certificate-report of the cashier of the operator based on the retail sales report
90.02.1	42	Accounting for mark-ups on goods	-6549	Help for calculating the write-off of trade margins on goods sold

Translation of goods into materials

In production and trading organizations, goods are often transferred to the category of materials. Such a movement is documented in the TORG-13 consignment note.

Alpha purchased 920 meters of cable for sale in the amount of RUB 179,412. (VAT RUB 27,383). To carry out electrical installation work, 120 meters of cable were needed, so this amount of goods was converted into materials.

Account Dt	Kt account	Wiring description	Transaction amount	Base document
41.01	60.01	Goods have arrived	152 029	Packing list
19.03	60.01	VAT included	27 383	Packing list
68.02	19.03	VAT is accepted for deduction	27 383	Invoice
10.01	41.01	Products translated into materials	19 830	Internal movement invoice

Write-off of goods from 41 accounts for the needs of the organization

An organization may need the goods it sells for general business needs. Write-offs can be made by converting goods into materials or bypassing this operation, based on an order.

Example situation:

The organization purchased 87 packs of paper for retail sale for a total amount of 7,905 rubles. (VAT 1206 rub.) For office needs, 5 packs were needed.

Account Dt	Kt account	Wiring description	Transaction amount	Base document
41.01	60.01	Goods have arrived	6699	Packing list
19.03	60.01	VAT included	1206	Packing list
68.02	19.03	VAT is accepted for deduction	1206	Invoice
41.11	41.01	The goods were moved from the wholesale warehouse to the retail warehouse	6699
41.11	42	Take into account the trade margin	2609	Invoice for internal movement (TORG-13)
26	41.11	Products written off for office needs	604	Request-invoice
26	42	Adjusting the cost of goods for office needs	219	Accounting certificate

Implementation of modular paintings
Chipboard coffins
Step-by-step opening plan
Tax system
Permissions to open
- - - Similar business ideas:

We present to your attention ten best business ideas for mini production that can be organized in a small workshop or garage. Most of the products presented below can be produced by one or two people.

Modular paintings are a fashionable trend in decorating home and office interiors. These products are in good demand and are purchased both as a gift and simply for wall decoration (for example, for a family photo).

Technology for the production of modular paintings

Modular paintings are made from stretchers and fabric onto which the image is applied. The production technology is not complicated and anyone can master it. Ready-made stretchers are purchased from private woodworkers (or purchased in stores), and the image is printed onto the fabric using a regular plotter.

Implementation of modular paintings

Modular paintings are sold through individual orders, specialized stores and hypermarkets, as well as in the format of live advertising (on busy streets). The retail price for modular paintings starts from 4 thousand rubles. Not a complicated business, which is organized in a small workshop. Read more…

Wooden pallet- an extremely popular product in logistics. Almost every industrial and commercial enterprise that sells products in large quantities needs pallets, which greatly facilitate the loading and unloading of goods.

Pallet production technology

On a small “garage” scale, pallets are made manually, using a pneumatic hammer. The main difficulty is to produce those very thin planks that form the frame of the product. To cut such boards, special multi-saw frame machines (for example, RM-50) are used. Average price - 500,000 rub. The approximate cost of one wooden pallet is 120 rubles, while the retail price is at least 200 rubles. “Navar” from 80 rub. from one pallet. The production of 100 pallets per day will bring about 8,000 rubles. How to quickly make a pallet:

Chipboard coffins

We can say that the business idea of producing coffins from chipboard (or other cheap materials) is a 100% option. Funeral services are always in demand, regardless of the crisis. Expensive coffins may not sell, but budget (economy) coffins will be sold only this way in a crisis. Chipboard is used as the frame of the economy coffin, and it is lined with velvet or fabric. The cost of producing a unit of production is 2 - 3 thousand rubles. This option costs the customer 4 - 6 thousand rubles.

Garden figures for decorating garden plots and summer cottages are in good demand in the spring and summer. The manufacturing technology of such products is extremely simple and boils down to pouring a pre-prepared mixture into a finished mold. After the figure has dried, all that remains is to paint it with a spray bottle. The only difficulty in this case is to buy those same forms, which are not cheap.

Garden figures are made from plaster (a cheaper option), concrete or polystone. The most common methods of sale: deliveries to large construction and hypermarkets, as well as sales near highways with a large flow of cars. The profitability of the business in the production of garden figures is estimated at 35%. Read more…

A good idea for a small business is the production of reinforced concrete rings. This product is in great demand in the construction of wells, ventilation shafts and bridges. Due to the fact that the rings are quite heavy and their delivery is extremely expensive, large manufacturers There are not many of these products. This means there is no huge competition and pressure from federal players. This is one of the best products for small production.

What is attractive about this idea is the relatively inexpensive start and understandable technology. A minimum set of equipment, including a concrete mixer, a vibrating mold and a vibrating sieve, will cost approximately 150,000 rubles. This entire “line” can fit in an open area of 100 - 200 square meters. m. The main thing is to choose a flat horizontal surface. The main raw materials for the manufacture of reinforced concrete rings are: reinforcement cage, cement, crushed stone, sand and plasticizing additives. A sewer reinforced concrete ring with a diameter of 1 m at a cost of 800 - 1300 rubles. The minimum selling price is 2000 rubles. The markup is about 100%! Read more…

One of the most suitable ideas for home mini-production is making silicone or polyurethane molds. Such forms are most often used for the production of decorative stone. The technology is quite simple, and in terms of equipment, only the “hands” of a master are required. To begin with, a sample is purchased, according to which the future matrix (form) will be produced. It is easier for everyone to copy samples made from natural stone. The first thing they start with is cutting a stone sample into a thin layer and gluing it onto a flat surface. Then a formwork is created for pouring polyurethane. The joints are sealed. After the master model is ready, a release agent is applied to the surface of the model. Next, a polyurethane mixture is prepared. The most popular version is Ecarast RT 45A polyurethane. The resulting mixture is poured into the model and kept for 4 - 5 hours. The form is ready!

The retail price of a silicone mold starts from 1800 rubles. The markup is at least 100%. You can (and should) sell such products via the Internet. Thus, according to Wordstat data (Yandex statistics), the phrase “buy a mold for stone production” is searched for about 9,000 times a month! At the same time, there is practically no competition. How it is made silicone mold clearly shown in the following video:

A proven idea for home mini-production is making custom cakes. The idea is perfect for lovers of home baking.

With the advent of social networks, advertising such a business has become much easier. Colorful cakes, some of which cost more than 6,000 rubles. (Moscow, St. Petersburg), posted in photo albums that are viewed potential clients. Such cakes are most often ordered for birthdays, anniversaries, weddings and corporate events. It is worth considering that cake making to order is seasonal. Most orders occur in the spring, while in the summer there is silence as people go on vacation. The profitability of this business is estimated at 70%.

Extremely fashionable in lately Decorating children's rooms with shelf houses is considered. This mini-furniture combines two useful functions at once. Firstly, this thing looks cool, and secondly, you can put toys, flowers, various small things, etc. on it. At the same time, the shelf house can not only be placed on the floor, but also hung on the wall. This way it won't take up any space at all.

In general, the product is in high demand, it is ordered online and purchased in furniture stores. Production of houses - shelves - an excellent option for small family business, which can be organized virtually in “garage conditions”.

Shelf house production technology

You can buy materials for the house, ready-made, so to speak. That is, you take ready-made cabinet shelves, horizontal shelves, 10x3 cm boards, wood glue, nails, etc., cut required sizes planks and assemble the structure. If you fork out money for machines and produce cabinet shelves yourself, then your income will be even higher, since material costs are reduced. A house measuring 600*400 mm will cost at least 3000 rubles. (prices can be found in online stores). While the cost of material is no more than 1000 rubles. Calculate the “fat” for yourself. The main condition for the success of such a business is the presence of good craftsmen. In principle, even beginners can assemble a shelf house. In the following video, an ordinary housewife assembles a similar structure:

A pregnancy pillow is a specific product that is purchased, as the name suggests, only for a specific reason. But this does not make it low profitability. On the contrary, the markup on pillows for pregnant women is several times higher than on classic options. Thus, the price of an ordinary pillow made of artificial filler is on average 500 rubles, while for pregnant women it is at least 1100 rubles. In this case, the material and filler are essentially the same.

Maternity pillows differ from ordinary pillows in their unusual design, which can take the shape of a horseshoe or bagel to support the head and abdomen. The main purpose of such pillows is to adapt to the human body as comfortably as possible and provide comfort during rest. For a small manufacturer, this product is interesting because, unlike ordinary pillows, it is very often bought on the Internet. Therefore, there are much fewer problems with sales. Can make a small website, place advertisements on social networks, on Avito, etc. There are many options “offline”. For example, donate products to specialized stores for expectant mothers. A workshop for the production of pillows can have a mostly prefabricated function. That is, you buy bed covers made of TIC or microfiber fabric, cut them to the required sizes, and make covers from cotton, calico, or satin. Holofiber or artificial swan down can be used as filler.

The article will teach you how to sell products online:

How to make money on Avito - tips and types of earnings.

Metal stoves are a popular product for private homes and baths. A variety of fireplaces and stoves are even installed in garages. Often such stoves require an individual approach (each client needs his own sizes and features). Therefore, in addition to generally accepted standards, it is possible to produce stoves to order.

One person can build a small oven in a mini-workshop. The materials you will need are sheets of metal, pipes, and the tools you will need are a welding machine, a protective mask, a hammer, a set of electrodes and a grinder. Earnings from one part sold will largely depend on the high cost of the purchased material. Well, and trade margins accordingly. Thus, the production of a basic sauna stove can cost 3,000 - 6,000 rubles, while it can be sold at a price of 10,000 rubles.

Step-by-step opening plan

1. Register an enterprise.
Rent or buy premises for production.
Purchase materials and equipment necessary for production.
Hire hired workers.
Engage in the sale of manufactured products.

How much money can you make from mini-businesses?

It all depends on the type of mini-business:

If this is the production of modular paintings, then the sale of one painting starts from 4,000 rubles.
2. The cost of producing 1 pallet is 120 rubles, but it can be sold for 200 rubles.
The profitability of producing coffins from chipboard is 100%.
The profitability of gypsum garden figures is 35%.
The production of a reinforced concrete ring will cost 800-1,300 rubles, but it can be sold for 2,000 rubles.
The markup on the production of polyurethane molds is 100%.
The profitability of custom-made cakes is 70%.
The production of shelf houses will cost 1,000 rubles, but they can be sold at a price of 3,000 rubles.
The cost of pregnancy pillows is 2 times higher than regular pillows.
3,000-6,000 rubles will be spent on the production of a metal stove - potbelly stove, but it can be sold for 10,000 rubles.

How much money do you need to start a business?

Again, it all depends on the type of mini-production. For some types of mini-businesses, you can not rent premises, but use your garage or premises in the private sector, and the production of custom cakes can be started at home. For others, you need to rent a production workshop. In some types of business it is necessary to use hired labor, and accordingly costs will increase. If you want to make good money and you have initial capital to invest, check out course catalog who will help you understand the intricacies of investing and offer you ready-made solutions.

Which OKVED code should I indicate for registration purposes?

OKVED 2 16.24 - production of wooden containers. OKVED 20.75 production of other finished metal products. OKVED 26.66 production of other products from concrete, gypsum, cement. OKVED 2 13.92 production of finished textile products, except clothing. OKVED 10.72.2 production of cakes and pastries for long-term storage.

What documents are needed to open

This business will require a package of documents related to production. It is necessary to register a business entity: it can be an individual entrepreneur, or limited liability company. Prepared documents must be submitted to government authorities or multifunctional centers public services(MFC). It is also necessary to submit documents to the tax office, select a form of taxation, Pension fund and Foundation social insurance.

Tax system

For individual entrepreneurs, it is better to use the simplified taxation system (STS). There are two types of taxation: the simplified tax system - “Income”, with a tax rate of 6% and the simplified tax system “Income minus expenses”, with a tax rate of 15%. You can also apply a single tax on imputed income (UTII). Enterprises that have chosen this type of tax pay a single tax, but are exempt from paying property, profit and VAT taxes.

Permissions to open

These types of activities do not require special licenses or permits. If you start producing custom cakes, you must have a health certificate and undergo a medical examination every six months. It is necessary to register an enterprise, choose a form of taxation, conclude a lease agreement for premises, and hire employees. Are you interested in other types of income? Then why not try to make money on the Internet. This requires virtually no investment, and you can work according to a flexible schedule. See our offer " 50 ways to make money on the Internet 11

Inventories are the current assets of an enterprise in the form of raw materials, materials, etc., used in the production of products. In this article we will study the features of reflecting transactions for the acquisition of production materials in 1C.

We will look at:

basic documents;
accounting accounts;
features of recording operations in accounting and accounting records;
the moment VAT is accepted for deduction when purchasing raw materials.

Step by step instructions

Let's consider step by step instructions example design. PDF

Purchasing materials

Regulatory regulation

In accounting, the actual cost of materials is formed based on the amount of actual acquisition costs (clause 5, clause 6 of PBU 5/01). The amount of VAT is not included in the actual cost of materials (clause 6 of PBU 5/01).

In NU, the actual cost of inventories is also determined based on their acquisition prices (excluding input VAT and excise taxes) and other acquisition costs (clause 2 of Article 254 of the Tax Code of the Russian Federation). But if inventive materials are used in activities that are not subject to VAT, then input VAT is included in the actual cost (clause 1, clause 2, article 170 of the Tax Code of the Russian Federation).

Accounting in 1C

The purchase of materials for production is documented with the document Receipt (act, invoice) transaction type Goods (invoice) in the section Purchases – Purchases – Receipts (acts, invoices).

Document header

Invoice No. from - number and date specified by the supplier in the primary delivery document.
Date- date of acceptance of materials for registration.
Counterparty- supplier of materials, selected from the Contractors directory.
Agreement- a document according to which settlements with the supplier are carried out, Type of agreement - With supplier.
Warehouse- storage location for materials, selected from directory Warehouses.

In our example, settlements under the agreement are carried out in rubles PDF, therefore, as a result of selecting such an agreement in the document Receipt (act, invoice) the following subaccounts are automatically established for settlements with the supplier in the form Calculations :

Account for settlements with the counterparty - 60.01 “Settlements with suppliers and contractors.”
Advance settlement account - 60.02 “Settlements for advances issued.”

Tabular part of the document

Postings according to the document

The document generates transactions:

Dt 10.01 Kt 60.01 - materials are accepted for accounting at cost excluding VAT.
Dt 19.03 Kt 60.01 - VAT accepted for accounting.

Documentation

The organization must approve the forms of primary documents, including the document on the receipt of materials. In 1C, a Receipt Order in form M-4 is used.

The form can be printed using the button Seal – Receipt order (M-4) document Receipt (act, invoice) . PDF

Registration of SF supplier

To register an incoming invoice from a supplier, you must indicate its number and date at the bottom of the document form Receipt (act, invoice) , press the button Register . PDF

The document Invoice received is automatically filled with document data Receipt (act, invoice) .

Operation type code - value 01 “Receipt of goods, works, services”.

If the document has the checkbox selected Reflect the VAT deduction in the purchase ledger by the date of receipt , then when it is carried out, entries will be made to accept VAT for deduction.