rent of premises;
Internet and telephony;
removal of municipal waste;
software;
salaries of administrators, technical staff and managers;
banking services.
We divide the resulting physician database amount by the number of days in the month and get the amount of fixed expenses per day. For example, if the amount of fixed expenses per month is 150,000 rubles, then the amount of necessary fixed payments per day will be 5,000 rubles (150,000 / 30).
We will take the average indicator of the total cabin occupancy as 65%.
In addition to the amount of fixed monthly/daily expenses, there are also variable costs - wages of specialists (WTS), advertising costs and taxes. The amount of these costs depends on the gross revenue and is usually calculated as a percentage. Let's assume that the master's salary is on average 40% of the final cost of the service. In addition, we will also include here the tax on WTS (~ 21% of the salary of specialists) + 6% (STS) and advertising costs, which make up approximately 5% of the turnover.
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Now let's calculate the cost of services.
The price for a model haircut according to the price list is 1,500 rubles. This price includes:
payment for the master's work - 40%, or 600 rubles;
costs of consumables (shampoo, conditioner) - 2%, or 30 rubles;
payroll tax - 21%, or 126 rubles;
Simplified tax system - 6%, or 90 rubles;
advertising - 5%, or 75 rubles.
The amount of fixed daily expenses is 5,000 rubles for 3 offices, i.e. the amount of fixed expenses for 1 office = 5,000 / 3 = 1,667 rubles.
Let's assume that it takes an average of 1 hour to perform one haircut. Then, in a day with a 12-hour schedule, the master will perform 12 such procedures. If we take into account that the average studio occupancy is 65%, then the actual number of haircuts performed will be 7.8.
The average value of fixed costs for 1 procedure is 1,667 / 7.8 = 214 rubles.
Thus, the cost price of a haircut for us is: 600 + 30 + 126 + 90 + 75 + 214 = 1,135 rubles. This means that the net profit from 1 haircut = 365 rubles.
The price for a manicure with gel polish coating according to the price list is 2,100 rubles, of which:
master's work - 40% = 840 rubles;
materials - 10% = 210 rubles;
payroll tax - 21% = 176 rubles;
Simplified tax system - 6% = 126 rubles;
Advertising - 5% = 105 rub.
The daily fixed costs for a manicure salon will be: 5,000 / 3 = 1,667 rubles.
The time it takes to perform this procedure is 1.5 hours. This means that a specialist can do 8 such procedures in 12 working hours. With a salon load of 65%, we get 5.2 procedures per day.
The total fixed costs for 1 procedure will be: 1667 / 5.2 = 320 rubles.
Thus, the cost price of a manicure for us is: 840 + 210 + 176 + 126 + 105 + 320 = 1,777 rubles. This means that the net profit from 1 manicure = 323 rubles.
How to Calculate the Profitability of Renting a Beauty Salon
For example, let's consider a situation where a specialized premises of about 85 m2 with the necessary equipment are rented for a beauty salon. The location is a residential area of an average city with a population of over a million.
Table 2. Total cost estimate.
Item No. Start-up costs rub.
1
Preparation of documents (permits, registration, etc.)
65,000
2
Rent of premises with equipment
120,000
3
Renovation of premises
500,000
4
Additional costs (sign, brochures, advertising, alarm)
95,000
Total:
780,000
Monthly expenses
rub.
5
Rent
120,000
6
Utility payments
10,000
7
Consumables and components
13,000
8
Employees' wage fund
150,000
9
Taxes
26,000
10
Other expenses