List of documentation for a beauty salon successful work beauty salon, it is necessary to properly maintain documentation and store information. In order not to “drown” in papers, electronic media should be used as much as possible. Necessary

Conflicts in the team of a beauty salon In beauty salons, conflicts often arise in the team, often for the following reasons: - due to a lack of understanding of the goals and values ​​​​of the team and the salon; - due to various interpretations rules of work; - due to a lack of understanding of the legality

Beauty salon staff training Increasing the qualifications of an employee should become a rule for a beauty salon. This must be done because fashion does not stand still, and competitors are not asleep. This issue is becoming more and more relevant due to

Appendix 2 Marketing planning for a beauty salon Three groups can be distinguished in the target audience.1. Girls aged 18-25 who are in college or in employment. The area of ​​interest is beauty and health. The most consumed services are solarium, manicure, hairdressing

What exactly is a business plan? Written correctly and clearly, it will be the beginning of a successful business. Without it, starting in a new endeavor is meaningless and further development. In addition, it is a painstaking and time-consuming process. From literacy and a responsible attitude to writing a business plan, how the fate of the whole idea will turn out largely depends.

1. Summary of this project

The gist of the material below is how to open a beauty salon, capable of providing potential consumers with a high-quality service for face, body care,
hair and nails. Commerce based on the development of beauty salons belongs to a rapidly growing and progressive category. With the growth of the standard of living of Russians, approaching Western standards, there is a need for thousands of new salons. Now it has become indecent to appear in society unkempt or untidy. Many women take care not only of their hair and nails, but also rejuvenate their face, correct figure flaws and fight cellulite, realizing that salon procedures are much more effective. home care. All more men and young people are becoming today's visitors to beauty salons. The income of owners of modern beauty salons depends on the size of the premises. The larger the total area of ​​​​all the premises of the cabin, the larger size net profit. This must be taken into account when designing, because in accordance with existing regulations, ancillary facilities should be provided in the cabin. Each region has its own level of salaries, prices and salon occupancy, but the main thing is to interest, attract and retain as many customers as possible.

2. Industry features and company description

The purpose of this project is to determine how to organize your beauty salon, which provides a wide range of services based on various areas: hairdressing, cosmetology, nail services, massage. It is necessary to organize its work in accordance with all service standards. These services are now available a large number of people.

As a rule, beauty salons are premises with a sign and a separate entrance, located on the lower floor of houses, preferably on the red line. It is preferable that this be a room located on a busy site, close to public transport stops, shopping and entertainment centers.

To open it, you will need a room of about 130 sq.m., the area of ​​\u200b\u200bwhich will be divided as follows:

• Administrator area (reception) with a counter and a hall (area for receiving visitors) with a wardrobe area - 10m 2;
• Hairdressing salon for three chairs for haircuts, styling and curling hair - 30m 2;
• Special room for hair care, in which washing and hair coloring is carried out - 15m 2;
• Combined room for manicure-pedicure and nail extension services - 12m2;
• Massage room - 15m 2;
• Solarium - 14m 2;
• Beautician's office - 9m 2;
• Staff rest room - 14m 2;
• Utility room - 11m 2.

AT salon business plan expenses included:

• for the repair and equipping of the premises in the amount of 260,000 - 310,000 rubles;
• start-up costs for registering an enterprise, personnel, marketing - 550,000 rubles.
• rent of premises 75,000 - 85,000 rubles. every month.

3. Characteristics of the services provided

The beauty salon serves the following main positions:

1. Services of a hairdresser and hair stylist (haircuts, coloring, styling, hair styling);
2. Manicure.
3. cosmetic procedures;
4. Various types of massages and wraps, specialized body skin care (anti-cellulite procedures);
5. Solarium and SPA procedures, which are an excellent opportunity to expand the list of services.

Nowadays, hairdressing services are important, but they are no longer the main ones. As practice shows, the owners of beauty salons reduce the number of hairdressing chairs by increasing the space for physiotherapy, which are much more profitable than classic ones. In fact, a barbershop meter brings in three times less income than square meter area dedicated to beautician procedures.

The advantages of this salon should be offered:

• a wide range of procedures provided;
• affordable pricing policy;
• quality service;
• the courtesy of the staff and the competence of the administrator.

Table 1 Price for services provided

The provision of the listed services of a beauty salon requires the issuance of relevant permits.

4. Increasing sales and marketing

The salon carries out its activities aimed at serving the population with an average and above average income level. The main activity of the salon is aimed at meeting the needs of its visitors in high-quality hairdressing services, services of nail service masters, massage and cosmetic manipulations. High level professionalism, quality service, suitable location and time of service - these principles will become fundamental in the activity of the salon. The current salons are gaining the upper hand by increasing the list of services. The main principle is that the client can get all the procedures in one place, without running to nearby establishments. But it would be nice if the salon acquired a few highlights that no one else has nearby, adding some popular service to the range. It can be vacuum massage, lymphatic drainage, myostimulation, etc. Next, you need to choose a direction, purchase equipment and hire specialists who can solve these problems. As a result of these actions, the salon planned for opening has many advantages over its competitors, providing a wider range of services with excellent quality. Service is provided on a first-come, first-served basis or by phone.

5. Project implementation plan

The salon is located in a residential area surrounded by high-rise residential buildings, next to a transport interchange, retail space, cafes, supermarkets, office space and banks.

Salon organization costs:

• Layout of the premises and repair - 260,000 rubles.
• Selection of employees - 8,000 rubles.
• Purchase of equipment - 748,950 rubles.
• Installation of equipment - 47,000 rubles.
• Advertising events - 63,000 rubles.

Total: 1,126,950 rubles.

The given figures are averaged and may vary depending on the functional features of the equipment, the manufacturer and the quality of the purchased material. The beauty salon business plan contains a detailed description of the equipment of each functional section of the cabin.

Tab. 2. Equipment purchase costs

The management of the organization of the salon is assigned to the administrator, the staff provides for the presence of six hairdressers working in shifts, a manicure-pedicure specialist, a cosmetologist and a massage therapist. The staff is recruited from employees with appropriate professional training, confirmed by a diploma of graduation from an institution of a special profile. The main requirement for employees is their competence, ability to work with visitors, conscientious attitude to work.

Table 3 Payroll and staffing

The term for the implementation of this project from the initial registration of documents to the start of the operation of the salon is about one quarter. Management is carried out by the owner of the beauty salon. It is he who conducts business planning for the salon, looking for new ways to promote, analyzes the results of its activities in terms of key performance indicators. The manager is subordinate to the administrator, who performs management functions and to whom the service personnel are subordinate.

6. Planning of financial costs:

6.1. Preparatory period - 1,130,950 rubles.

6.1.1. Costs for registration and obtaining permits - 27,000 rubles.

6.1.2. Creation of the concept of the premises and repair - 260,000 rubles.

6.1.3. Recruitment activities - 8,000 rubles.

6.1.4. Purchase and assembly of equipment - 798,950 rubles.

6.2. The main stage - 494,200 rubles.

6.2.1. The fee for renting the premises is 72,000 rubles.

6.2.2. OT Fund (salary) - 356,200 rubles.

6.2.3. Purchase of consumable materials - 20,000 rubles.

6.2.4. Marketing - 26,000 rubles.

6.2.5. Payment for the services of an accountant - 11,000 rubles.

6.2.6. Payment of utility bills - 12,000 rubles.

7. Calculation of business efficiency for organizing a beauty salon

The implementation of this project requires large start-up costs, which is associated with repair work, the purchase of professional equipment and consumables. However, with reaching the planned sales volumes of services, the payback will increase, which will lead to minimization of risks. It is planned that this project will bring the estimated profit immediately after opening.

During the operation of the salon, certain risks may arise that must be calculated when planning its activities:

• The emergence of competitors;
• Reducing the solvency of potential customers;
• Possible theft;
• Natural disasters and natural disasters.

8. Conclusion

per device own salon beauty will take about four months. During this period, it is necessary to draw up documents, develop a concept, create a project, carry out repairs, complete the selection of equipment and hire personnel. Using step by step instructions, which gives beauty salon business plan possibly on your own open your own beauty salon. If difficulties arise, it is necessary to invite specialists who can help with the solution of a particular problem. As a rule, the cost of organizing a salon will justify itself within a year. Experts recommend starting work in the summer or autumn in order to new year holidays when the cabin load can be maximum, it was ready and began to function. And by the spring, when many people pay more attention to their appearance and willingly go to specialists, it began to bring tangible profits.

The beauty industry is one of the most popular. Not surprisingly, there is huge competition. But everyone wants to be beautiful, therefore, if you correctly build your business plan for a beauty salon, then there should be no problems with the clientele. Another thing is that not everyone can understand all the legal, technical, accounting components of this business. It is important here not to go at a loss immediately after you open. The institution must justify the funds invested in it. This means that this should be approached responsibly even at the stage of the appearance of the idea, and after that, start collecting data step by step, perhaps even using as an example already ready-made business plans beauty salon. A good example allows you to convey information about how to do it, and how not to do it much faster.

But it should be understood that each project is individual in its own way, and for your salon to be successful, its owner and manager must choose their own path, suitable only for them. Some can start from the smallest, while others prefer to open a huge institution at once, which already with one swing says that it’s cool here. But this does not mean that the small salon will burn out. In fact, in this business it is preferable to start small and then grow. No need to do some dubious sharashka. Clients should be comfortable, and a well-written business plan for a beauty salon with calculations will allow you to clarify how much money is needed for this. In addition, it is he who can be an excellent reinforcement in case a loan is taken to create a business.

What is a business plan

Perhaps no one will argue that the creation own business This procedure is not for the stupid. In this business, drawing up a business plan is the basis of everything. It is on the basis of this document that they can issue a loan, invest funds, etc., of course, provided that it is correctly drawn up. But in many situations, this is far from the truth.

People are used to believing that a business can be developed at random. But in fact, such “enthusiasts” burn out very quickly, because negligence is not tolerated in business, even if the area where the plan will be used is a cosmetology studio, or the plan was developed for a beauty salon. A person who encounters such an institution for the first time will be surprised at how complex its organization is. But if you want to succeed, then you need everything to be better, cooler, more beautiful and more convenient than the competitor, and with all this, it is desirable that the prices be relatively affordable.

In order for the plan to open a beauty salon to be accepted as a good investment, one must take into account great amount nuances:

• Where will the future salon be located, because if there are salons of competitors nearby, then the chances that the client will enter yours drop sharply. In addition, it is important that it is convenient to get to the institution, especially for big city;
• The number of services and their specifics also matter, because the type of future salon and the number of beauty parlors depend on it. The more of them, the higher the cost of such a project, and investors may demand to reduce the overgrown list;
• Estimation of expected expenses, etc.

The main thing is not to hide anything, so that later you will not have to answer to investors in court. In general, there are a lot of points, and each of them directly affects whether the business will be successful. Think of it as a skeleton on which literally everything rests. And this is no exaggeration.

What type of business plan is best for opening a beauty salon

Before you start drawing up a business plan for opening a beauty salon, you need to clarify which type of this document can be used in order to maximize the chances of achieving specific goals. That is why almost all business plans are divided into several categories. Let's try to consider each and find out which one can be used as a template for writing your own document:

1. Investment business plan for a cosmetology studio.
2. Enterprise business plan.
3. Business plan for a loan.
4. Grant business plan.

Already from the very title of this document, one can draw conclusions on what exactly it is aimed at. Of course, its goal is to receive investments from people who are ready to invest their money in a start-up business, so that when it rises, they will receive good dividends from this. A properly drawn up sample of such a plan should contain as much as possible detailed description the following items:

• The scope of the company, and in our case, we are talking about a beauty salon;
• Marketing analysis data;
• well-defined goals;
• Specified tasks.

In this case, this plan can also be used when opening salons, only the content of the sample in question consists of a slightly different “contingent” of information, in particular:

• The main points of the activity of the future beauty parlor or salon are indicated;
• Describes the problems associated with the opening and operation of the institution;
• Methods for solving the difficulties that have arisen are considered;
• beauty studio project organizational structure and institution strategy.

Besides, this plan is developed exclusively for the management of the institution when implementing the idea of ​​​​a business in life.

Issued for a loan to open an office. Moreover, it is important to see that the conditions under which the loan was issued are as favorable as possible.

To get a loan, you need to confirm your solvency, and this is not the easiest procedure, since starting a business requires a lot of money. Therefore, the owner of the salon must show that, even in spite of this, he will be able to make regular payments to pay off the loan. Despite the difficulties, the loan contributes to the opening of a beauty salon, because it is taken most often.

In this case, the money for the salon is not given by the bank or investors. Initial capital formed by charitable foundations and government agencies. Money can come in the form of a loan, that is, it must be returned, but with much lower interest than in a bank. In addition, the required amount can be given in the form of a subsidy. In general, it is also a pretty good option for implementing plans to open beauty salons.

What items do business plans consist of in 2017

A business plan refers to those types of documents for which no special requirements are required, at least at the state level. But a certain structure must still be observed solely in order to indicate all necessary information without forgetting anything. Or if you need to find some special information so that you do not have to spend several hours searching for it.

But drawing up a business plan in order to carry out cosmetic procedures in your institution depends on many factors. In particular, this is the legal form of the salon, scope (for example, how many offices will operate, and what procedures are carried out in them), and so on. But there are points that cannot be ignored:

1. Summary.
2. Description of what cosmetic services will be provided by the office, etc.
3. Marketing plan (sales of services).
4. Production plan.
5. Organizational plan. This is the organizational structure of the future salon, the number of staff and personnel policy. It also consists of several items.
6. Financial plan, which indicates the calculations of this enterprise.
7. Direction and effectiveness of the project.
8. Risks and guarantees.
9. Applications, namely: reference documentation.

This section specifies short description document, as well as some key concepts of the business plan that was created to open a beauty parlor. For example, if a person needs to get a loan to open a business, he must indicate:

• Purpose of receiving money;
• The amount needed to create a business, which is confirmed by calculations;
• Approximate terms of debt repayment;
• The presence or absence of investment partners;
• Whether own financial resources and their quantity will be used;
• Estimated demand for goods;
• The risks of this business.

In this section, beauty salon projects are described in more detail, but only in terms of the services they will provide. It also indicates the goods that a potential buyer can purchase in a future institution. This section also describes the technical aspects of the business, what equipment is used and how it is better than that that competitors have.

If any special procedures will be carried out in the salon, then this is also necessarily indicated, as well as the use innovative technologies. An example of a project with a high chance of success is the low cost, high quality of procedures and other nuances that make the institution in question better.

This is the document that is the basis of the business plan. Here, a market analysis is made, that is, market goals are indicated and ways to achieve them are described. Through this part of the plan, problems can be identified, such as unsatisfactory demand for services, in order to further formulate the right marketing strategy.

• Examples of a place for the deployment of a future salon;
• Are there transport interchanges to make it convenient for future customers to get to their destination;
• Do I need to buy expensive special equipment;
• Should employees with the appropriate qualifications work in the salon;
• Will any special engineering communications be required?

The costing template should be shown as a table to make it much easier to check the data. If there is already ready samples products for the provision of services, their real value should be entered.

Each of these points can be considered almost a separate document that considers the idea of ​​​​a business from its own side. That is why it is important to describe all the parts so that the business becomes popular, and does not go bankrupt in the first month of operation, if it can be opened at all.

How to deal with calculations for a business plan

The financial side of the issue is one of the most problematic, as there are various categories of establishments. For example, an elite beauty salon or a budget one. Naturally, the calculation for these establishments must be done differently, since they have completely different specifics, the intended range of customers, and therefore the equipment must be appropriate. Therefore, when making calculations, this must be taken into account.

For example, let's take the calculations for equipment in the salon. We will proceed from what you need to buy right now and without which you can’t do without it. In this case, we will deal with examples using calculation tables:

As you can see, the table is filled with data. It is this format for compiling the financial part of the business plan that should be used. This makes the job much easier. But in addition to such, small at first glance, expenses, there are also larger, capital ones. For example, to purchase professional cosmetology equipment, and not only. In general, let's calculate, using the example of salon planning, how much such a coveted business will cost us:

• First you need to register with the IFTS and order a seal. It will cost 10 thousand rubles (if you save a lot);
• Further, it is necessary to bring the room into a divine form, and ordering the interior design of a small room will cost at least 100 thousand rubles;
• The purchase and installation of air conditioners, fire alarms, video surveillance systems will cost, according to the most conservative estimates, somewhere around 200 thousand rubles;
• Several computers will also be needed to store the customer database, etc. - 60 thousand rubles;
• The cost of advertising a new institution must also be taken into account. They amount to 15 thousand rubles;
• In addition, the financing of a beauty salon, with the calculations of which we are now getting acquainted, must be carried out until the moment when it begins to pay for itself. And the approximate amounts that will be needed for this are millions of rubles;
• In addition, a commodity stock must be created that will allow the salon to function normally.

Staff

When the opening is nearing, and most of the work has been done, the turn has come to pay attention to those who will work here. Salon staff should be professional. This is the key to the success of this establishment. And now we need to think about how many employees to hire, and what salaries they will have. Of course, the number of people and the size of their wages depends on how much profit the establishment will bring.

Let's say that in order to work at the proper level, we need 15 people, provided that the rooms with cosmetic procedures work in two shifts. In total, we get this finished example number of staff in the salon with cosmetology services:

• Five versatile barbers with salary 26 thousand rubles. The total amount is 130 thousand rubles;
• Two cosmetologists with a salary of 35 thousand rubles. As a result, the owner needs to pay them 70 thousand rubles;
• Two masseurs receive the same as beauticians. This means that another 70 thousand rubles must be invested in the budget;
• Three manicure masters who will work for 30 thousand rubles. - 90 thousand rubles;
• Two administrators, whose salary, for example, will be 15 thousand rubles each. - 30 thousand rubles;
• Cleaning lady - 10 thousand rubles.

On the example of ready-made plans, we can say that the most profitable on early stages The work of the institution is a piecework wage system. But this rule applies to the working personnel involved in the procedures. Administrators and cleaners always receive a flat rate.

A business plan for a beauty salon is a unique document of a future institution. A ready-made example with calculations can be downloaded for free on the page.

Before implementation entrepreneurial activity each event must be accounted for. Business is built on the basis of the idea, needs and demand of the market for goods and services. A beauty salon, a car service, a store will not bring the desired benefits if all the smallest details of the functioning of the enterprise are not considered. A business plan is the backbone of any institution. This free resource page provides a ready-made example of a beauty salon business plan with calculations. Consider the main features of this project.

The plan to create a beauty salon can look completely different. Not mandatory criteria to its design. beauty salon business plan- it's always unique individual work. The main purpose of the discussed paper carrier of information is to decompose each stage into subparagraphs, and identify all kinds of risks of activity, expected profit, and other issues. A business plan for a beauty salon should include a huge amount of information.

Mandatory points of a business plan for a beauty salon

• Title of the project;
• Content, summary, title, chosen style;
• The main idea, the location of the premises;
• List of proposed services;
• Opening legal entity or IP, advertising developments, description of future consumers;
• Analysis of nearby competitors;
• Pricing, staff, equipment for operation.

Often, some business women have the idea of ​​​​opening a beauty salon and spa centers. At the same time, in each individual case, there are peculiarities and differences from the standard business plan.

Opening a beauty salon - a business plan at the initial stage

The organizers of such a business, firstly, cannot take existing analogues as a basis.

Each individual beauty studio should have its own zest. In connection with the rapid development of the salon business, as well as its characteristic variability, available in the funds mass media data becomes outdated quickly.

Therefore, it is necessary to thoroughly study the opening of a beauty salon. A business plan can be very helpful in this case.

Stages of organizing a salon business

It already turns out in practice that the owners of this business are women. Despite the fact that this is the "weak" half of humanity, it is women who understand exactly how to organize a beauty salon.

The first step is, of course, thinking about the idea itself. Basically, it occurs among specialists in this field who are tired of working for someone.

An example is the conflict between a manicurist and the owner of a beauty salon. As a result, the specialist is left without work and offended by the whole world.

It seems to the master that she is able to carry out the opening of a beauty salon, the business plan of which has already been even formed in conjectural terms.

The second stage is the direct registration of a legal entity. Here it is very important for oneself to determine the status of a business entity, since individual entrepreneur it will be very difficult to obtain the medical license required to operate.

The third step is finding a suitable location. He demands most time, since the location of the salon affects the success of the salon, namely: it must be at least the first floor of a residential building (it is better if it is a separate building). It matters appearance, design, the presence of similar salons nearby, as well as potential customers (in other words, it is very good if the beauty studio is located among residential buildings).

The fourth stage consists in documentary confirmation of water and energy supply capacities. This factor is very important for doing business. All documents with energy sales organizations, Vodokanal and local public utilities must be drawn up in the prescribed manner. At this stage, it is also necessary to provide for the preparation of documentation for a possible redevelopment (if necessary) with the obligatory invitation of an expert from the BTI as a specialist.

The fifth stage is to conduct a high-quality advertising campaign with the involvement of relevant specialists. In this case, the installation of outdoor advertising is possible. There is also such a thing as primary advertising, which must be carried out at least a month before the opening of a beauty salon.

The sixth stage is the purchase of a cash register, the execution of the necessary package of documents. This may also include the conclusion of an agreement on the connection of a fire alarm.

Recruitment process

This is also a rather time-consuming and painstaking stage in setting up a new beauty salon. The professionalism of the hired specialists depends on how rapidly the client base will expand.

Therefore, often this process is not only laborious, but also painful, since the owner of the salon has to repeatedly refuse applicants or dismiss inappropriate ones.

Those housewives who try the services provided by their specialists on themselves are doing the right thing. First, they will be sure of their quality. Secondly, they will be able to safely recommend this or that specialist to their friends for their image.

An important role is given to the administrator of the salon. He is obliged to coordinate all the work of the beauty studio, bring to the clients various promotional offers, as well as novelties in the provided hairdressing and cosmetology services.

And, of course, indispensable employee is an accountant. This should be a specialist in accounting and tax accounting.

Equipment

The equipment must be ordered already when all the necessary documents for the acquisition or lease of premises have been drawn up. Even if this room requires some repair work, when ordering equipment, it can still be delivered within three months. Upon receipt, it is imperative to check all certificates, warranty and service contracts. Its installation should be carried out only by professionals of supplier companies.

Certification and Licensing

One of the answers to the question: “What is needed to open a beauty salon?” Is the correct execution of all permits. There is no licensing for ordinary household services. However, in order to avoid any misunderstandings in the future, it is necessary to contact the local administration with this issue.

But the licensing of medical activities is mandatory and is carried out by the territorial department of Roszdravnadzor.

Primary printing products

This stage is perhaps the most creative in the entire organizational process. After all, the answer to the question: “How to make a beauty salon profitable?”, To a large extent, lies precisely in the correct design of business cards and booklets. We must not forget about this required document, as a price list, which should always be in the lobby and be available to visitors. Then they will ask questions only for those items of service that are not reflected in the price list.

Buying Consumables

Under them, you need to understand all those little things that are necessary for specialists in a beauty salon in the implementation of their professional activities.

Efficiency of beauty salons

As with any business, efficiency is the profitability of beauty salons, which depends on marketing research of the market for these services, either by the owners themselves or by specially hired professionals. In connection with the appearance on the market of new types of cosmetics and equipment, the improvement of cosmetology procedures and hairdressing services, the requirements for organizing a salon business are also increasing.

Then the opening of a beauty salon, the business plan of which is already drawn up taking them into account, will be successful. One of its sections should be mandatory advanced training or the passage of special trainings by masters of hairdressing, manicure or cosmetology services.

The total cost of creating a salon

How much money is needed to open a beauty salon, it is definitely impossible to answer. This largely depends on the location of the salon itself. If it's about major city, the cost of the premises is much higher here. But this item of expenditure has the greatest specific gravity in the total cost.

However, in such a city there is the prospect of further expanding the client base and making more profit. At the same time, of course, the requirements of customers are higher, so highly qualified specialists are needed.

The cost of the costs depends on the structure of the services provided. For example, if we are talking about cosmetic services, then you should consider the need to purchase expensive equipment and provide high-quality lighting. However, in this case, you can cheat a little.

For example, if massage services are provided in the salon along with cosmetology services, then for these two types one folding couch chair is enough. At least for the first time. The main thing is that the administrator correctly draws up a schedule for the provision of such services.

Thus, the cost of opening a beauty salon, for example, in Moscow, in a room with a total area of ​​100 square meters will be in the range from 98 thousand to 165 thousand dollars.

The largest share in the costs are: repair of the premises (50 thousand - 75 thousand dollars) and purchase of equipment (up to 50 thousand dollars).

Considering the structure necessary equipment, you should clearly define what you need to buy first. So, a hairdresser's chair costs from 4,000 to 12,000 rubles, and devices for body shaping and lymphatic drainage - within 120,000 rubles.

However, one cannot do without appropriate furniture, the production of which for a small salon will cost from 50 thousand rubles.

So, it should be noted that a beauty studio should be created under the same scrutiny as any other business. Accounting for income and expenses should be maintained at the proper level, and profitability should be constantly monitored. Only in this way it will be possible to identify weaknesses in the business in a timely manner and respond to them by implementing certain measures.