One of the conditions for transferring activities related to the retail sale of goods to the taxation system in the form
UTII is the implementation of this activity through the objects of a stationary or non-stationary trading network.

The main condition for applying the taxation system in the form of UTII is the use of the object of trade in retail sales. It does not matter whether, after the retail sale of the goods, there will be subsequent shipment and delivery of purchased products to customers from the warehouse. In any case, if this sale is made through a store, it is recognized as a retail sale, which can be transferred to payment. This is indicated in the submitted letter from the Russian Ministry of Finance.

These conclusions are based on provisions establishing that the taxation system in the form carried out through stores and pavilions with a sales floor area of ​​no more than 150 sq.m.

The area of ​​a sales floor is a part of a store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of ​​cash registers and cash booths, the area of ​​working places for service personnel, as well as the area of ​​aisles for buyers.

For example, if a product is sold simultaneously with its demonstration in the office, and then issued in a warehouse, then this activity cannot be equated to retail trade, subject to UTII. As stated in the Determination of the Supreme Arbitration Court of the Russian Federation dated November 6, 2012 No. VAS-13781/12, office space used for displaying goods and concluding retail sales contracts building materials, in the case of goods being sold to customers not in this premises, but in a separate warehouse building, cannot be qualified as an object of a stationary retail chain.

Please note

An office space in which contracts for the sale and purchase of building materials are concluded cannot be qualified as a retail space located in a stationary retail chain facility. Therefore, the activity of selling building materials carried out using office space does not relate to retail trade and is not subject to the payment of UTII (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 15, 2011 No. 12364/10).

For retail sales, it is necessary to have an object of sale

As seen from judicial practice, the main complaint of the inspectors is the non-recognition of business activities as “retail trade”.

Thus, if the sale of goods based on samples is carried out in a stationary retail chain, it is recognized as retail.

A stationary trading network with trading floors is recognized as a trading network located in buildings and structures (parts thereof) intended for trading, with separate premises equipped with special equipment intended for conducting retail trade and serving customers. To this category shopping facilities include shops and pavilions.

A stationary trading network that does not have trading floors is understood as a trading network located in buildings, structures and structures (parts thereof) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures ( parts thereof) used for concluding retail purchase and sale contracts, as well as for conducting auctions. This category of retail facilities includes indoor markets (fairs), shopping malls, kiosks, vending machines and other similar objects.

A store is a specially equipped building (part of it) intended for the sale of goods and provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.

In the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 16, 2013 No. 15460/12, we find the conclusion that if the premises in which a merchant carries out retail trade using samples is located in a stationary retail chain facility, then this activity the sale of goods carried out by the company in this building is an activity subject to the taxation system in the form of UTII.

E.M. Yudakhina, for the magazine " Regulatory acts for an accountant"

OKVED table for retail trade in 2020

OKVED this industry allows you to regulate the activities official organizations different scales: specialized and non-specialized stores, kiosks, stalls, tents, as well as sales at home, handing over goods in person, courier delivery, delivery by mail, etc.

1. Classification of organizations, private and individual enterprises and firms of any organizational and legal form according to the type of their activity.
2. Assigning a separate code to each type of activity.
3. Regulation of this activity.
4. Monitoring companies.
5. Going international.
6. Informing higher authorities.

47 Retail trade, except trade in motor vehicles and motorcycles

- resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, tents, postal service enterprises, persons delivering goods on a door-to-door basis, traders, consumer cooperatives etc. Retail trade is classified primarily by type trading enterprises (retail in general assortment stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in general merchandise stores includes: retail sales of used goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above-mentioned groups are further subdivided according to the range of products sold. Sales of goods not through general stores are classified according to forms of trade, such as retail sales in stalls and markets (group 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (grouping 47.9). The range of goods in this group is limited to goods usually referred to as consumer goods or retail goods. Therefore, goods not usually sold in retail trade, such as cereal grains, ores, industrial equipment etc. are not included in this group

- retail sale of goods such as personal computers, stationery, paints or wood, although these products may not be suitable for personal or household purposes. Processing of goods traditionally used in trade does not affect the basic characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging

OKVED retail trade 2020

Food products can be sold at retail not only in stores specifically designed for this purpose. Retail outlets with a wide range of products and sales outside stores provide the opportunity to sell food products in compliance with general requirements about consumer information. Such goods are allowed to be packaged, re-sorted, change the composition of batches, and perform other actions that are not transformation.

Why does a company, in fact, need an OKVED code? Firstly, it is necessary from the point of view of collecting statistical data – this makes it easier for Rosstat to know how many organizations in the country are involved in this or that entrepreneurial activity. Secondly, OKVED is necessary for the correct taxation of certain organizations: depending on the type economic activity Companies use certain taxation systems. That is, a notary office cannot be subject to a single tax on imputed income, and gold mining – be on the simplified tax system.

Retail trade OKVED

Retail sale of goods such as personal computers, office supplies, paint or wood, although these products may not be suitable for personal or household use. Processing of goods traditionally used in trade does not affect the basic characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging

Resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, tents, postal service enterprises, persons delivering goods on a door-to-door basis, traders, consumer cooperatives, etc. . Retail trade is classified primarily by type of trading enterprise (retail trade in general assortment stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in general merchandise stores includes: retail sales of used goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above-mentioned groups are further subdivided according to the range of products sold. Sales of goods not through general stores are classified according to forms of trade, such as retail sales in stalls and markets (group 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (grouping 47.9). The range of goods in this group is limited to goods usually referred to as consumer goods or retail goods. Therefore, goods that are not usually sold in retail trade, such as cereal grains, ores, industrial equipment, etc. are not included in this group

OKVED classifier for individual entrepreneurs and LLCs for 2020

• (65.2) Other financial intermediation
• (65.21) Financial leasing
• (65.22) Provision of credit
• And other 65.2X
• (66.0) Insurance
• (66.02) Non-state pension provision
• (67.12) Exchange transactions with stock values
• (67.12) Exchange transactions with stock values ​​Natalya / in

• When filling out an application for registration of an individual entrepreneur or LLC, it is necessary to indicate the codes of the economic activity that the organization will be engaged in. Moreover, there may be several codes (according to the law, the number of indicated OKVED codes is not limited), but it is necessary to indicate the main type of activity by indicating the appropriate code. The main type of activity affects the calculation of the amount of contributions paid to the insurance and pension funds;
• OKVED codes found in normative and legal documents related to the regulation of individual economic types activities;
• in the state statistical register, which records types of activities and regulates the development of economic processes;
• in other documents at the state and international level related to maintaining statistics and storing information on types of economic activity.

What are the OKVED codes for individual entrepreneurs in the food retail trade in 2020?

It’s certainly impossible to imagine a specialized grocery store without such a product as bread. It is the most popular among all categories of the population, so it can be found at any food retail outlet. This should include the following subclasses and types of activities provided for by the classifier:

• 47.29.11 – sale of fresh milk and dairy products;
• 47.29.12 – trade in poultry eggs;
• 47.29.21 – sale of animal oils and fats used for food;
• 47.29.22 – sale of oils plant origin, spreads;
• 47.29.31 – sale of flour and pasta;
• 47.29.32 – sale of cereals;
• 47.29.33 – sugar trade;
• 47.29.34 – salt trade;
• 47.29.35 – retail sale of cocoa, coffee, tea and other similar drinks;
• 47.29.36 – sale of homogenized food products, as well as dietary, sports and baby food.

OKVED: retail and wholesale trade

Licensing, tax benefits, and the tariff for contributions for injuries depend on the specified code. Also, new codes are a necessary “requisite” for accounting and tax reporting. At the same time, the legislation does not limit the choice of the number of types of activities. The main rule is the presence of at least one code that will characterize the main type of trade that the company conducts.

Starting from January 1, 2020, tax authorities and companies, including wholesale and retail trade organizations, switched to new Classifier types of economic activities OK 029-2014. The directory was approved by Rosstandart by its order dated January 31, 2014 No. 14-Art. True, the codes changed a long time ago, but they were officially allowed to be used only this year.

Retail trade in okved building materials

The latest edition of the classification directory is more detailed. Current OKVED #8212; , trade in building materials in which is located in section G under numbers 51 and 52. Wholesale sales, on our own, through agents and retail is collected into various subgroups. They provide an even more detailed breakdown of the types of products sold. This:

Types of economic functioning of enterprises are grouped according to individual characteristics such as belonging to the industry, production methods and others. The OKVED code (trade in construction materials, for example) is assigned in accordance with the Russian codifier of types of economic activity and has at least four digits. The first two are the main group (in this case, “Wholesale and retail sales”), the next two are more specific (for example, “Retail sale of paint and varnish products”).

OKVED: retail trade of non-food products

Checks can serve as protection for both the client and the seller. In case of conflict situations (discovered shortage, discrepancy between the price in the check and the stated one), each of the parties keeps evidence of correctness. And in court cases that arise at the initiative of clients, a check is the only opportunity for a store to prove its case and preserve its image.

45 group includes actions that are related to the sale and repair of cars or motorcycles. 46 and 47 include all activities that are related to sales. The main difference between 46 and 47 (wholesale and retail) is based on the predominance of a particular type of buyer in each group.

• Capital investments: 800,000 rubles,
• Average monthly revenue: 450,000 rubles,
• Net profit: 65,414 rubles,
• Payback: 12.3 months!

According to a study conducted by ABARUS Market Research, the Russian retail trade market for building materials, compared to the West, is at an early stage of development. At the same time, the annual growth rate is 20%. In 2007, the volume of the retail trade market for household goods and repairs was more than $14 billion in Russia. In 2011, the market volume was about 17 billion dollars, and by 2020 the market volume will be about 30-35 billion dollars. (expert opinion).

About 80-90% of the construction market volume falls on large network companies(both Russian and foreign), and the rest of the market is divided between single stores, small retail chains(regional). Taking into account the fact that on Russian market Several new foreign players are planning to enter, and taking into account plans to expand existing federal chains, the market share of “single stores” will be declining.

In connection with the above, small stores cannot compete with federal retail retailers either in prices or in the range of products offered.

But if you want to start a business in the retail trade segment of building materials, you can try to open a small retail outlet in the “Near-Home” format.

This type of store has the following advantages:

1. Opportunity to open a store in an area where no one will go federal networks due to the impossibility of obtaining large turnover.
2. A special range of products presented and an individual approach to the buyer.

1. Organization of retail trade in building materials

1.1. Room

The premises in which it is planned to open a retail hardware store in the convenience store format must meet the following criteria:

• Area 30-50 sq.m.
• The premises should be located in a residential area, within walking distance for buyers.
• Lack of other stores selling building materials in the immediate vicinity.

1.2. Equipment

The choice of equipment can be approached quite freely, so to reduce the cost of purchasing equipment, some of the racks and shelves for goods can be made with your own hands, and some of the equipment can be bought used

1.3. Staff

The store must be open 7 days a week, operating hours from 9.00 to 20.00. For these purposes, it is necessary to have 2 sellers on staff. (work in shifts, two after two)

1.4. Assortment

During repairs, it often happens that there is not enough wallpaper glue, the hacksaw blade for metal is broken, there are not enough nails, the glue has disappeared somewhere, the neighbor took the screwdriver and did not return it. The buyer is not interested in going to a construction hypermarket for such small things; he is ready to buy all this close to home, even at a higher price; therefore, all this should be presented in an assortment.

Approximate assortment of the store:

• Consumables for tools
• Assembly adhesive
• Wallpaper glue
• Nails, dowels, bolts, etc.
• Construction tools
• other related products.

For optimal performance the range of products sold should be about 300 items.

1.5. Suppliers

The choice of suppliers must be made from wholesale companies operating in the region. These companies themselves deliver products to the store; if you work with them for a long time, it is possible to provide a deferred payment.

Replenishment of inventory and assortment must be carried out on a weekly basis.

2. Technical and economic calculations

2.1. Capital costs for the opening

To maintain assortment and uninterrupted trade inventory should be at least two monthly revenues (at purchase prices), and the optimal balance is 2.5-3 monthly revenues.

2.2. Revenue

The revenue of a small (up to 50 sq.m.) hardware store in the “At home” format, located in a densely populated residential area, with a well-chosen assortment, and also in the absence of competitors in the immediate vicinity, is about 400 -500 rubles. per month.

To calculate payback and profitability, the monthly revenue was taken as 400 thousand rubles.

2.3. Cost price

The markup on products sold is 50-80% depending on the product, for calculations we took an average markup of 60%

2.4. General expenses

2.5. Calculating the profitability of a building materials store

2.6. Payback calculation

3. Organizational issues

3.1. Organizational form

The optimal organizational and legal form is individual entrepreneur.

3.2. Tax system

IN recent years The population of our country is actively building and no less actively renovating new and old apartments. Many cities are now experiencing a construction boom. And that’s why everyone needs building materials. Selling materials and other components needed for construction and renovation is a profitable business. Many entrepreneurs have understood this, which is why there are many stores with a similar focus. But there are still unoccupied niches and attractive opportunities in this business. Let's look at how to open a building materials store.

Store format

Building materials and accompanying product names are sold in different ways. In construction markets, in small stalls, in warehouse stores, in construction supermarkets and in regular stores building materials. Before starting this business, you need to understand what types of construction stores exist. And which of these types suits your capabilities. Or maybe you’ll study what’s out there and come up with something of your own. So, the conditional division of construction stores:

1. Small shops, from 20 to 50 sq.m. plus a warehouse of approximately the same area. Such a store usually presents one or two groups of goods, with 30 or more items. For example, wallpaper. Or paint. Or floor coverings. Along with the main group of products, related products can be sold. For example, wallpaper and wallpaper glue of several types, suitable for the types of wallpaper present in the store’s assortment.
2. Larger stores, up to 200 sq.m. total area, the area of ​​the sales area in this case can be 100-120 sq.m. Such a store may offer several dozen product groups. There may be wallpaper, paint, several types of flooring, plumbing, boards, and pipes. The total number of product articles can reach 5-6 thousand items.
3. Large construction stores with a sales area of ​​1000 sq.m. and extensive storage facilities. Such a store usually has at least ten departments, where you can find almost everything you might need for repairs and construction. Product groups number in the hundreds, and names in the thousands.
4. Store-warehouse. There is no division into warehouses and sales areas. The goods are presented to customers in the volumes and quantities that are available in the store. On average, the size of such complex trading enterprises ranges from 2000 to 3000 sq.m. But there are also small warehouse stores that sell goods of one or two directions.

Required Documentation

First you need to register in the United State Register How legal entity. After this, you can receive a certificate of registration with the tax authorities.

Typically, hardware store owners choose one of two legal forms doing business - (IP) or (LLC). IP is convenient if you don’t have much big store, and you are its sole owner. An LLC is usually used for larger businesses and when there are co-founders.

You will need to choose a tax system. This choice may depend on local laws, and laws may vary from region to region.

A convenient tax is UTII (UTII), in most regions of the country all retail enterprises, which include a building materials store, fall under it.

If your city does not provide UTII for this type of activity, then you can choose the simplified tax system -. This tax is 6% if the object of taxation is income, and 15% if the object of taxation is income reduced by the amount of expenses.

Since 2014 introduced new system taxation, patent. It consists in acquiring a patent for each type of activity. This taxation system is only possible for individual entrepreneurs.

You should receive a notification from Goskomstat that your enterprise has been assigned codes according to OKVED (the All-Russian Cadastre of Economic Activities) that correspond to your business activity.

In addition, you will need to obtain permission from the following authorities:

• City administration.
• Chamber of Commerce.
• Fire inspection.
• Traffic police (when organizing parking).

Shop space

Criteria for choosing a location for a building materials store:

• Proximity to a busy highway with a constant flow of cars.
• Area of ​​new buildings.
• On a large construction market.
• Close to stores of a similar focus that do not duplicate your store.
• In the area of ​​the industrial zone of the city - there you can find suitable premises at a favorable price.
• The room must be in non-residential property, so firefighters will not allow the sale of flammable substances, which make up a significant part of the assortment of a hardware store, in residential premises.
• There must be ample guarded free parking next to the store.
• Convenient access roads should lead to the store.
• For a large warehouse store selling large quantities of bulky goods, it is desirable to have access railway tracks.
• The store must comply with the requirements of the SES and fire inspection for the conditions of storage and sale of goods.

The next question that needs to be decided: rent or buy the premises? Owning a premises is, of course, convenient, but it requires large investments who won't be back soon.

Therefore, if you already have your own suitable premises, great. This will solve a lot of problems. If there is no premises, and you do not have substantial initial capital, then it is better to rent a store premises. Perhaps it will be a lease with a subsequent purchase if your store is doing well and you have a stable high income.

Shop equipment

The set of equipment is standard and simple and includes:

• Single-sided racks attached to the walls for displaying goods.
• Double-sided shelving, which is located in the central part of the hall.
• Showcase cabinets with glass doors for placing small-sized goods.
• Showcase counters for some departments of the store.
• Retail nets for hanging suspended goods.
• Fasteners and hooks for placing goods on the walls.
• Packing table.
• Cash register, one or more.
• Trolleys and shopping baskets.

Product range

You should choose the groups of products that should be in your store after considering the following questions:

• Store size. If you have a supermarket large area, then you can have a wide and varied range. If your store is small in size, then you need to choose one direction.
• Availability of similar stores in your city or area. If you want to sell flooring, make sure there is no similar store nearby.
• Buyers' needs. Study the construction goods market, find out what is in short supply and what goods are in abundance.

In any case, your store should have a wide range of products. The modern buyer is spoiled by the abundance of goods and is unlikely to return to a store with a meager assortment. If the space does not allow you to display a large quantity of goods, you can also work from catalogs, to order.

We list the standard product groups for a building materials store:

Suppliers

You can search for suppliers personally by visiting all wholesale bases city, or via the Internet. The first method is convenient because it is easier to agree on conditions through personal contact, the second is because you don’t have to go or drive anywhere, you just need to look through the catalogs of the companies you need and compare prices.

Don't limit yourself to suppliers in your city, especially if your city is small. Look for suppliers in nearby major cities. This is usually more profitable.

Often large bases deliver goods to neighboring cities for free for large enough orders. In many cases, you can not only submit a request for a product, but also enter into an agreement with the supplier via the Internet.

Store employees

To open a hardware store and ensure its prosperity, you must find experienced employees. Your store should be managed by a person who has worked in this field for several years. After all, the range of goods, contacts with suppliers, and personnel management depend on it.

Sales consultants must have all the information about the product; in addition, they must understand the construction and repair process itself in order to give advice or consultation. If your store has several departments, then each should have at least one consultant who thoroughly understands the products of this department.

In addition to sales consultants and management personnel, you will need cashiers, cleaners, a warehouse manager and loaders.

Remuneration for store employees should be stimulating: salary and bonus, the size of which depends on the quality of work and the quantity of goods sold. With this approach, employees work most efficiently.

Business plan for a building materials store

Opening of a small building materials store with an area of ​​about one hundred square meters, according to experienced entrepreneurs working in this business, costs 300–400 thousand rubles.

The average turnover per month is 200,000 rubles. This is with a trade markup on goods of 20-30%.

Most of the turnover goes to payments to suppliers (about 70%). That is, 60,000 rubles remain. You also need to pay salaries and taxes. There will be a very small amount left.

Therefore, open small store It is only profitable if you have the opportunity to purchase goods inexpensively from suppliers and make a markup on it in the store of more than 30%. In addition, you need to agree with suppliers on the delivery of all goods without prepayment, for sale. And one more thing – the premises. If the rental price is high, your business may become unprofitable.

Conclusion: opening a small-format building materials store is profitable if you have inexpensive premises (preferably one that you own) and favorable working conditions with suppliers.

Opening of a store with an area of ​​about 200 sq.m. will require an amount of 1.5 million rubles, including the full cost of payment for the goods. Monthly turnover is 800-900 thousand rubles, net profit after taxes is 50-60 thousand per month.

Supermarket of building materials, occupying 1500-2000 sq.m. will require investments of 8-10 million rubles. The turnover of such a store is approximately 3 million rubles per month, and the net profit is about 150,000 rubles.

This trading option is the most profitable for the business owner and the most convenient for the client, because he can purchase all the main and related products for repairs in one place.

Promotion of a building materials store

Since competition in this business is high, and the location of the store may not always be successful from a marketing point of view - such stores are often located on the outskirts of the city or in industrial zones - advertising becomes of paramount importance.

By the time the store opens, you need to prepare advertisements in the local press, and, if possible, on radio and television. You can also install advertising posters and banners on the streets of the city, informing about the opening of a new store, its advantages and discounts for first customers.

Be sure to start your website on the Internet, because now they are looking for everything they might need. The website must be made with high quality, it must attract attention, give an idea of ​​your product range and prices. It should contain information about your work hours, options for delivery of building materials, and your contact numbers. Don't forget to update it regularly.

Another effective form of advertising is cooperation with repair and construction companies and teams. They will bring their clients to you and purchase materials from you if you give them the opportunity to receive discounts or percentages on the sales of new clients attracted.

Can be attracted sales representatives who will offer your product to companies involved in interior design, renovation and construction. So you can find profitable ones regular customers who will purchase large quantities of goods from you.

Be sure to issue discount cards, simple or cumulative, to regular customers. Don't forget to run promotions when new types of products appear. Invite design consultants or builders to participate in these promotions. Organize online and SMS newsletters of your store's news to regular customers.

* The calculations use average data for Russia

1,220,000 RUR

Starting investments

473,000 ₽

133,000 ₽

Net profit

18 months

Payback period

Opening a building materials store means starting a profitable business that is in demand at any time. By investing about 1 million rubles, you can earn 150 thousand rubles monthly.

“Repairs cannot be completed, they can only be suspended” - worldly wisdom indicates one of the reasons why it is worth opening a hardware store. There will always be a demand for building materials: while some are building, others are repairing and vice versa. The development of the construction market in Russia contributes to the fact that a lot of people are building and renovating. Even if there is no need to carry out repair work in your home, nails, a hammer, a screwdriver, etc. will be useful in everyday life. Therefore, opening a hardware store from scratch is great idea For profitable business. To figure out how to start your own business and how much it will cost, we offer detailed guide, which will answer the basic questions of a novice entrepreneur.

1. Market overview

The dynamic development of the construction industry and the real estate market in Russia contributed to the growth in demand for building materials. This was accompanied by the emergence of new retail outlets - from small pavilions to construction hypermarkets. The building materials market increased by 20% annually.

Today, there are more than a thousand general and specialized chains of construction stores on the market, with the top 10 largest retailers accounting for almost 25% of the market. The 2014-2015 crisis consolidated the success of large construction stores. Increased market competition and regional leadership major players market led to the fact that other construction stores faced problems: a reduction in sales and, as a result, a deterioration in their financial condition.

The difficulty of competing with construction hypermarkets lies in their aggressive pricing policy and wide assortment, covering all stages of construction and renovation. When planning a purchase, a potential client is inclined to choose a large shopping center. There are many reasons. This is the breadth of assortment, more low prices, the opportunity to buy everything you need at one outlet, service (consultations, delivery services, etc.).

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However, there are situations in which the buyer would rather go to a small hardware store. This is the purchase of a small amount of building materials for cosmetic repairs, the replenishment of materials that ran out during repairs, and minor household issues that require urgent solutions. In this regard, since 2015, there has been a tendency among construction stores to change the assortment structure with the replacement of construction materials with household goods.

The decisive point in this area of ​​\u200b\u200btrade is the favorable location of the store. While large retail outlets occupying huge areas are forced to be located on the outskirts of the city, small hardware stores can open in a residential building, shopping center or at the local market. Therefore, despite high level competition in the building materials market, this direction may become profitable business. The main thing is to choose the location wisely and plan all the stages of opening a retail outlet.

Thus, a hardware store as a business has its advantages and disadvantages. The main advantage is the high demand for the product, which guarantees stable income. According to statistics, the average family in Russia makes renovations every 5-7 years. This does not take into account purchases to maintain repairs. The profitability of a hardware store can be 30-32%, depending on the markup on goods.

Difficulties of business selling building materials:

Tough competition in the industry. In the market, you will have to compete not only with small retail outlets, but also with construction hypermarkets, which can offer consumers a wide range and lower prices;

Pricing policy. It is necessary to set the optimal price for goods, since inflated prices will discourage potential clients, and too low prices will not allow the business to recoup. The best option is analysis pricing policy competitors and price reduction by 2%;

The need to provide a wide range of products to interest the consumer. Firstly, there is an important task to correctly form the assortment, taking into account preferences target audience. Secondly, there is a need to establish contacts with a large number of suppliers and select the most suitable ones;

Seasonality of sales. Statistics show that the peak of retail sales is recorded in the spring and autumn months, summer sales are 70-80%, and winter sales are 50-60% of the maximum. Moreover, seasonality is also observed in individual product items, which is why a wide assortment of a hardware store is important.

2. Store format and assortment

As mentioned above, it is more rational for a novice entrepreneur to open a store in the “next door” format. Its scale can also be different: from a small pavilion with building materials to a supermarket. It all depends on the chosen place for trading and financial capabilities. We will look at how to open a hardware store, using the example of a small supermarket offering customers more than 100 product items.

For a store of this sales format, you should rely on consumables used in repair work (fasteners, paint and varnish products, adhesives, construction tools). Based on the format of the store, its assortment is determined, which should include the following categories of goods:

paint and varnish products (paints for interior and exterior use, primers, impregnations, varnishes and coatings for various materials, as well as rollers and brushes);

building mixtures, cement, primer, putty, alabaster, etc.;

polyurethane foam, sealant, liquid nails, mounting adhesive;

hardware of various modifications and sizes, nails, screws,

wallpaper. This group of products should be represented by a wide range to satisfy the tastes and requirements of different consumers. Related products include adhesives, brushes, etc.;

floor coverings (laminate, linoleum, carpet, parquet and related products in the form of fasteners, underlay, baseboards, etc.);

construction tools (rollers, spatulas, hammers, nail pullers, drills, screwdrivers, etc.).

Ready ideas for your business

Before forming an assortment, you should conduct a thorough analysis of the market, suppliers and assortment of competing stores. This will allow us to determine consumer demand and select products in such a way as to create a unique offer on the market. Important! You will be of greatest interest to the buyer in two cases: if you can offer a unique product that is not on the market, or the same one, but at a more attractive price. The fact that it is close to home is also significant, but since building materials are not spontaneous purchases, you should not rely on this alone.

Basic recommendations for forming the assortment of a hardware store:

It is desirable that each group of goods be represented by several manufacturers in different price categories. At the same time, goods in the mid-price segment must make up at least 60% of the entire assortment;

choose proven, high-quality suppliers, since the store’s reputation depends on this;

When choosing suppliers, also pay attention to whether they are represented in other stores. Unique offers in the market will attract buyers;

If a product is not in demand, its stocks should be reduced, but not eliminated from the assortment completely.

It is also proposed that the store operate in a self-service format. As practice shows, such a system promotes sales growth. For this format, products should be divided into categories for convenience. A consultant is provided for each department (or related departments).

Advantages of a hardware store operating in a mini-market format:

convenient location for clients. Construction stores located within walking distance are, in certain cases, a more attractive option than hypermarkets located far from the city;

variety of assortment. The area and format of the store allows us to offer a wider range of products than in construction pavilions. Not only products from popular manufacturers can be presented here, but also less common brands. Construction hypermarkets usually work with certain brands and are not inclined to change suppliers. Smaller stores are more flexible and can work with a wide range of suppliers.

customer loyalty system. At the moment, not many construction stores pay attention to policies to attract customers. You can correct this error and provide, for example, a system of discounts for regular customers.

3. Selection of location and premises

As with any retail establishment, the location of the hardware store plays an important role. A favorable location determines 70% of the success of a retail outlet. The store location assessment takes into account such parameters as area characteristics, ease of parking, intensity of pedestrian flow, visibility and remarkableness, and proximity to similar businesses. A good option There will be an area of ​​new buildings, as well as residential areas remote from large construction stores.

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When choosing premises for a store, the question arises: should you rent a retail space or purchase it as your own? Entrepreneurs recommend not to rush into purchasing retail space and work in rented premises for the first two years. If you make a mistake in choosing a retail outlet or things don’t work out, it will be much easier to simply vacate the rented space.

Requirements for the premises of a hardware store:

The required store area is at least 100 square meters. m. Otherwise, there is a risk that the store will be unprofitable.

The sales area should be square or rectangular in shape, without unnecessary bends - this will make it more convenient to place display cases and make the most efficient use of the available space.

The ceiling height must be at least 2.7 m.

There should be two entrances from the sales area - for visitors and for loading goods. With a sales area of ​​100-150 sq. m. for a warehouse you will need 50-70 sq.m.

Availability of heating, ventilation, air conditioning, water supply, sewerage, ventilation and electricity in the premises.

No special investments will be required in renovating the premises for a hardware store. Enough for the room to match sanitary requirements, was dry, clean and well lit. Rent commercial premises total area 150 sq.m. on average it costs about 100,000 rubles per month. Dividing the rented area into premises for various purposes, 100 sq.m. should be allocated. per sales area, 40 sq.m. for a warehouse and 10 sq.m. to technical rooms.

4. Retail space equipment

The retail space should be well lit. The interior for a hardware store is quite simple and does not require large investments. However, when planning the project budget, repair costs should be included. One way or another, some minimal alteration of the rented premises will be required. Plan on at least 20,000 rubles for this type of expense.

When preparing a retail and warehouse area, there is no need for expensive finishing materials. The finished room should be bright, clean and dry. Make inexpensive cosmetic repairs and take care of good ventilation. This is all that is required from the premises for successful sales your enterprise. The technical equipment of a hardware store should contribute to the growth of sales, ensure productivity and profitability of trade, and meet safety regulations. In this regard, the sales area must be equipped with reliable lighting and ventilation equipment.

In addition, you should purchase commercial equipment - shelving, display cases, cash counter, cash register. Since the store operates in a self-service format, several shelves will be required on which the goods will be placed. For the initial stage, the store is equipped with two cash registers. However, the retail space should be zoned so that, if necessary, one more cash register can be installed.

Equipment costs

5. Search for suppliers and purchase of goods

Suppliers should be sought in person, visiting wholesale centers in the city, or via the Internet. The first method is convenient because during a personal conversation it is easier to agree on partnership terms; the second is that you can save on transportation costs, reach a wide range of potential partners, find more favorable conditions and enter into contracts with suppliers not present in the local market. It is recommended to use with suppliers mixed method work: buy some of the goods immediately, and take some for sale.

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Having decided on suppliers, you need to purchase goods for the store. Practice shows that for an average hardware store it will take 500-700 thousand rubles to create the initial assortment. Based on the specifics of demand and the conditions of suppliers, it will be necessary to purchase additional goods. The main thing in this matter is to correctly calculate the required volume of goods in order to diversify the assortment, but to avoid oversaturation of product shelves.

6. Recruitment

The main personnel in the store are sales assistants. The success of trading largely depends on them. For a store with an area of ​​100 sq.m. Four sales assistants, three cashiers and one manager will be enough. Requirements for sales consultants: knowledge construction products, the ability to unobtrusively offer help and win over the client, organization, responsibility, politeness.

Since the hardware store operates seven days a week and is open for 12 hours: from 9:00 to 21:00, a shift schedule for staff should be provided. It is recommended that each shift have two sales assistants and a cashier. Sales consultants are interchangeable personnel and can assist each other if necessary. The functions of a manager and accountant can be delegated to employees, or assigned to the entrepreneur himself, which will save money in the first months of work.

In the future, it is recommended to introduce a separate position – purchasing manager. His responsibilities will include working with suppliers, creating an assortment of goods, drawing up a logistics chain for delivering goods, and developing a pricing strategy. Before starting work, personnel must undergo training, familiarizing themselves with the range of products, their characteristics and sales technology.

In this example, the entrepreneur performs the main functions of a manager - goes through all registration procedures, recruits personnel, negotiates with landlords and suppliers, purchases goods, and is engaged in strategic promotion of the store. The manager organizes the work process, controls the work of sellers, accepts and recounts goods and draws up the relevant documentation.

The preparatory stage will take about two months, during which it will be necessary to complete registration procedures, establish partnerships with suppliers, search for suitable premises, select personnel, and purchase equipment and goods.

7. Advertising and promotion of a building materials store

The target audience of the construction store is retail buyers, 60% of which are the male population of the city aged 23 to 65 years. Another group of consumers are corporate clients represented by construction and installation teams, with whom contracts are concluded and work is carried out on the invoicing system.

Advertising for a hardware store can be divided into two types - passive and active. Passive advertising includes signs, banners, pillars, etc. Active advertising involves distributing leaflets, distributing business cards, articles in specialized publications, and advertising on radio and television. Another effective advertising tool cooperation with repair and construction companies and teams is in favor. They will bring customers to the store and purchase building materials, and the seller will give a percentage of the sales of attracted customers.

Since competition in the segment is quite high, it is necessary to carefully consider the advertising strategy. Most effective forms Advertising for this store format includes advertising in elevators, handing out leaflets, and placing bright signs. It is important to note that the sign must be located on the facade of the store building and clearly visible from the road when driving in any direction.

Proper design of the sales area is an important element marketing strategy. It is necessary to provide convenient navigation in the store and place the product in such a way that each item is visible to the buyer. Marketers have long established that correct layout goods in stores largely generate demand and allow you to increase sales by 10-15%. The placement of products such as wallpaper, floor coverings and others is especially important. finishing materials.

Basic merchandising rules for hardware stores:

classification of placement of the entire presented range of products; separation of large and small goods;

proper placement V trading floor product groups in accordance with the locations of the main customer flows;

Large items should be placed around the perimeter of the store to improve visibility of the sales area. If the store space allows, then the product is located on the lower shelves under the demonstration sample. If the store area is limited, large-sized products are issued at the warehouse with the assistance of a sales consultant;

small-sized goods are placed according to their classification and are presented in several copies, which attracts the buyer’s attention. To display such goods, racks with hooks and fasteners are used. Small, vulnerable goods are located in an area with good review;

the main volume of finishing materials requires a special layout on special equipment: a display case for wallpaper with rollers, demonstration stands. The most convenient grouping of wallpapers is by color scheme;

in the checkout area there are small-piece goods, goods of frequent demand and related products;

broadcast of accompanying information allowing customers to navigate the sales floor;

effective placement of consultants on the sales floor.

Thus, start-up costs advertising campaign will amount to 72,000 rubles. It will take an average of 3 to 6 months to promote the store and reach the desired sales volumes - during this time, customers have time to learn and get used to the new outlet.

8. Business registration

No special permits are required to conduct retail trade in building materials. To open a hardware store from scratch, you will need to collect a package of documents, which includes a sanitary and epidemiological conclusion from Rospotrebnadzor, permission from the fire inspection, and regulatory documents for the store. Contracts for the removal of solid waste, disinfestation and deratization of the premises will also be required.

For reference commercial activities you can register an LLC or individual entrepreneur with a simplified taxation system (“income minus expenses” at a rate of 15%). The choice between an individual entrepreneur and an LLC will depend, first of all, on the scope of the future business. If you plan to open one small store, then an individual entrepreneur will be enough. If you plan to open a large construction supermarket or chain of stores, it is better to register an LLC. In this case, you need to select the type of activity according to the OKVED-2 classifier: 47.52 Retail trade in hardware, paints and varnishes and glass in specialized stores.

9. Expense planning

When planning expenses, you should divide them into three groups: initial investments, variable and fixed expenses. And now, in order.

Initial investment is the amount required to start a business. This includes all expenses incurred in the first stages of the project: from the cost of finding premises to the purchase of equipment and goods. The initial investment according to our example will be 1,220,000 rubles. Please note that the initial investment has been supplemented working capital, which will be spent on confirming the purchase of goods and covering expenses in the first months of work.

Initial costs

Variable expenses consist of the costs of purchasing goods, including their delivery. Fixed expenses consist of rent, utility bills, fund wages, advertising expenses, taxes and depreciation.

Fixed costs

10. Calculation of revenue and profit

When planning sales volumes, some seasonality should be taken into account construction business– the peak of sales occurs in the spring and autumn months, and the decline in sales occurs in the winter. The planned sales volume is calculated based on the average bill of 3,000 rubles and the number of customers - 400 people per month. With these parameters, the average revenue will be 1,200,000 rubles per month. It is possible to reach the declared sales volume in the fifth month of the store’s operation, taking into account the seasonality of the business.

How much can a hardware store earn?

We calculate based on the volume of revenue, a 65% markup on building materials and all the expenses indicated in the tables above.

Gross profit (revenue-cost): 1,200,000 –727,000 = 473,000 (rub.)

Profit before tax: 473,000 – 269,000 = 204,000 (rub.)

Net profit: 204,000 – (473,000 * 0.15) = 133,050 (rub.)

Of course, in the first months of work you should not expect such a profit, however, when you reach the planned sales volume, you can earn about 130 thousand rubles. per month. In this case, it will be possible to recoup the initial investment 1.5 years after the start. Please note that the calculations given are approximate. To get started successful business, you need to develop a business plan for opening a hardware store. This will allow you to assess the prospects for the development of such a business in a particular region, take into account the nuances of a specific project and competently plan each stage of implementation.

11. Risks

When planning a business, it is also worth considering the risks that an entrepreneur may encounter at different stages of the project. Its specificity determines the following operating risks:

increase in purchase prices for goods, unscrupulous suppliers. In the first case, there is a risk of increased costs and, as a consequence, the selling price, which may negatively affect demand. In the second case, the risk is associated with interruptions in the trade process due to a shortage of goods. It is possible to reduce the likelihood of these threats by choosing suppliers wisely and including all necessary conditions, which provide financial liability the supplier in case of their violation;

insufficient level of demand. Firstly, the demand for building materials has a pronounced seasonality; secondly, it is closely related to the economic situation in the country. In this regard, the risk of low demand is one of the most likely and can arise both due to low solvency of demand and high distribution costs. Risk can be reduced through careful planning of store activities and financial results, competent selection of retail premises, holding various promotions and discounts, stimulating repeat purchases, flexible pricing;

competitors' reaction. Since the building materials market is quite saturated and highly competitive, the behavior of competitors can have a strong impact. To minimize it, you need to create your own customer base, constant monitoring of the market, the presence of a customer loyalty program and the formation competitive advantages;

property risks. This category includes risks associated with damage and theft of goods. The likelihood of this risk occurring is increased by a self-service system. The threat can be minimized by having a sales consultant check the goods that arrive at the store and monitoring the situation on the sales floor;

refusal to provide rental premises or increase in rental costs. Since location is one of the most important parameters for trading, losing a location can result in large losses. To reduce this risk, it is necessary to enter into a long-term lease agreement and carefully select the landlord;

problems with personnelwhich means low qualifications, staff turnover, lack of employee motivation. The easiest way to reduce this risk is at the recruitment stage by hiring employees who meet all the requirements. It is also worth considering bonus motivation employees;

a decrease in the store’s reputation among the target audience due to management errors or a decrease in the quality of services. It is possible to mitigate the risk by constantly monitoring the quality of goods and services, receiving feedback from store customers and carrying out corrective measures.

RESUME

Like any business, a hardware store has its advantages and disadvantages. The main advantage is the high demand for building materials. It is provided not only by those consumers who make repairs in new buildings, but also by residents who carry out repeated repairs. This means that one consumer visits the hardware store multiple times, which generates sales. That's why potential buyers The hardware store has quite a lot.

The negative point is high competition in the market. It is especially difficult for small hardware stores to survive in the fight against chain hypermarkets. However, even under such conditions you can find your niche. A well-chosen assortment will help with this, active advertising, favorable location and customer loyalty.

If you manage to win over your customers, the store can become profitable within 3-4 months after opening, and the initial investment will pay off in 1-1.5 years. A building materials store can earn about 1.5 million rubles. per year and become promising business, which has room to grow.

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