Tobacco business: how to start a cigarette production. Cigarette production technology and a list of necessary equipment. Cigarette business: production of cigarettes. Machine for the production of cigarettes, necessary documents and calculation of profitability Machine for making

A business based on the production of cigarettes, subject to compliance with all established norms and requirements, including excise taxes, remains the most profitable to this day. If you equip a small factory with all the necessary mechanisms, you can achieve a stable income.

Production process

If you are planning to start producing cigarettes, then feel free to open a mini-factory. Remember that the most convenient option for your cigarette manufacturing business is, of course, automated mini-production. it will not require you to have a large staff.

How do cigarettes differ from each other and what are they made from?

The process of making cigarettes is not very complicated and includes several main steps. The raw material used is tobacco, which has been dried after collection using a specific technology. Different varieties of tobacco require separate preparation. For this reason, this stage will need to be studied carefully in order to be able to decide on one or another type of cigarette. Next, the process for their manufacture follows the following sequence:

Tobacco cutting.
Wrapping crushed tobacco in special sheets of tissue paper to produce a rod - a long cigarette.
Cigarette cutting.
Installing a filter in cigarettes.
Quality control and mandatory compliance with regulatory requirements.

Cigarette making process

Cigarette packaging requires the following technological operations:

Gluing the excise stamp.
Placement of cigarettes into packs.
Each pack is wrapped in a special polypropylene film that contains a tear strip.
Laying cigarette packs in a block, which will then be wrapped in polypropylene film.
Gluing a marking sticker to the block.
Laying the blocks in a special box made of corrugated cardboard with further gluing of a marking sticker on it.

General description, features and differences from large productions

Cigarette production is a great idea for beginners. But it’s worth doing everything correctly. You can start your own business producing one or several types of cigarettes at once by purchasing special individual units. As for the opinion on this matter, it shows us that it would be more rational to immediately purchase a single production line. It will allow you to start working in a short time. This rather small and fully equipped cigarette mini-factory contains many advantages compared to large organizations that produce cigarettes. A mini cigarette manufacturing plant is very compact and mobile compared to large industrial installations.

Compactness, which allows you to install a small plant in a small room.

Economical, which is expressed in the absence of the construction of huge production workshops. In addition, a small staff also contributes to savings due to significant automation.

Mobility. This advantage facilitates very rapid movement of equipment to another location, should the need arise.

Materials and equipment

If you take an integrated approach to the production of cigarettes, you can immediately set up a small factory with all the required equipment. The conveyor line includes the following mechanisms:

Equipment for cutting cigarettes.

A cutting machine for grinding tobacco, as well as an auger designed for grinding tobacco leaves.

Mechanism for filling filters.
Equipment that attaches the filter.
A machine for packing finished cigarettes into branded packs with foil packaging.
Equipment that performs gluing of mandatory excise stamps.
Automatic for subsequent block formation.
Automatic machine for wrapping packaging in cellophane or polypropylene.
A machine that seals blocks in cellophane and propylene.
Conveyors that connect all units into one production line.

Technological scheme for the production of cigarettes.

When making a discovery, you should definitely focus on products with a filter, since they are in great demand among the population. In addition, you should take into account the fact that different types of cigarette products without a filter may simply be prohibited for sale. For this reason, you need to be extremely careful when making them.

Business plan.

When developing a business plan, you should focus on inexpensive lines for the production of cigarette brands. They are the most popular among a wide range of consumers and have high profits. In order for your large investment in this business to fully pay off, and for this business to bring you good profits, you should develop a beautiful and respectable appearance for the design.

Cigarette production business plan

The most important and mandatory step is registration. To do this, you will need to collect the necessary documentation package. If you have all the necessary approvals from the supervisory authorities, you can begin this production process. Since advertising of cigarette products is prohibited in our country, before purchasing equipment, you need to conduct thorough marketing research and draw up contracts and agreements with those trading companies that have permission to sell this type of product. In order to avoid downtime, you will need reliable suppliers of these raw materials. Due to the fact that in small factories that are fully equipped, most processes are automated, you do not have to hire many employees. But still, you will need an operator who serves the staff, a driver - traffic controller, an accountant and a forwarding driver.

Cost, payback

So, the production of cigarettes in Russia is very popular. It should be noted that the mini-factory is focused on the production of cigarettes, it will require large financial investments from you. Based on this, it is imperative to make a detailed calculation of all required expenses and possible income in advance in order to avoid monetary losses. They are increasingly increasing supplies abroad for profitable business. To be able to quickly resolve all issues related to obtaining all permits, you can immediately buy a complete line from a reliable supplier, who in turn will give you a guarantee on all equipment. In this case, your expenses will be:

Equipment in the region of 36,500 thousand rubles. For the first time, the premises can be rented. Current monthly costs for producing cigarettes consist of several items:

Raw materials. The calculation of the Watt requirement for leaf tobacco should be based on the predicted productivity of your production. On average, it is 2000 - 2500 pieces/min or 120,000 pieces/hour. If your workshop operates in one eight-hour shift for twenty-three days, then every month you will produce:

12,000 / 8 / 23 = 22080000 pcs. approximately this will be 1,104,000 packs.

To make one pack of cigarettes you will need about 20 grams of tobacco. It follows that the total amount of raw materials required will be:

20 / 1104000 = 22080000 grams = 22080 kg.

With the cost of 1 kilogram of tobacco on average being one hundred rubles, you will have to pay for raw materials:

100 / 22080 = 2208000 rubles = 2208 thousand rubles.

The analysis, as a rule, is determined from its price per thousand cigarettes, which from January 1, 2016 is approximately 1.68 thousand rubles. It follows that you will need to pay:

1.68 / 22080 = 37094.4 thousand rubles.

Salaries to employees are determined based on 10 employees, taking into account taxes. This article per month will average 375 thousand rubles.

Other expenses. (transport and utility costs, packaging materials, premises rental, depreciation) can average 3,200 thousand rubles. As a result, the cost of production per month will be 42877.4 thousand rubles.

The main cigarette manufacturers and their demand results.

Profit is determined based on the average cost of a sold pack of cigarettes of 55 rubles. It will be:

55 / 1104000= 60720 thousand rubles.

Income:

60720 minutes 42877.4 equals 17842.6 thousand rubles.

Net income is calculated without fifteen percent tax:

17842.6 minutes 2676.4 equals 15166.2 thousand rubles.

Payback:

36500 / 15166.2 approximately two and a half months.

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In this article we will look at the controversial, unpopular and yet very profitable business of producing filter cigarettes.

Despite the efforts of state and non-state funds and institutions to combat smoking, the number of smokers is not decreasing.

For example, in Russia the number of smokers remains at approximately 44 million people. Even though the production of tobacco products in our country is a controlled and excise-taxed business, it will still be very profitable.

The current range of tobacco products should not confuse you: all the current major players in the tobacco market started by occupying a tiny segment and developed gradually, withstanding competition from other players. If the newly opened company produces high-quality and inexpensive products, it will also take its own place in the tobacco market.

Technically, cigarette production is as follows. Dried and specially prepared leaf tobacco is fed into a tobacco cutting machine, where it is converted into particles of the required fraction.

The cigarette-making machine itself consists of several units: a filter assembly machine, an installation for making an insert (collar) and a unit that assembles a cigarette from finished parts and stuffs tobacco into it.

In addition, such production requires a number of additional equipment: for packing cigarettes in foil, for making a pack, for putting cigarettes into packs, and packs into blocks, for cellophaneizing packs and blocks.

In addition, according to Russian legislation, tobacco factories must equip each pack with an excise stamp - a separate machine is also required for its sticker.

Profitability of filter cigarette production

Such complex and expensive production scares off many novice businessmen - after all, the cost of the factory equipment is approximately $7 million, and the cost of the conveyor line is approximately $800 thousand.

But there is an option to start your own tobacco business much cheaper by purchasing used equipment. In this case, the risk of losing a lot of money is small: if you feel that this business is “not yours,” you can safely sell the purchased equipment for almost the same money as you purchased.

A fully equipped, used cigarette production line (producing 125 packs, or 2,500 cigarettes per minute) will cost about 12 million rubles. There are also cheaper analogues - for example, equipment for the production of cigarettes without a filter will cost only 23.5-28 thousand euros (990-1180 thousand rubles). But it’s better not to get involved with this kind of production - in recent years, legislators have raised the issue of banning these tobacco products several times.

Let's calculate the profitability of the presented equipment. The price of 1 kg of tobacco is from 1.8 to 2.5 euros (76-105 rubles). Counting 20 g of pure tobacco per pack (taking into account shrinkage, spillage and other inevitable losses), we obtain the daily need for raw materials at the level of 1200 kg, or (at the maximum price) 126 thousand rubles.

Monthly expenses (counting a 24-day working month with an 8-hour working day) on tobacco are about 3 million rubles. with a productivity of 1.44 million packs - thus, the cost of tobacco alone is 2.08 rubles. for 1 pack. This is the cost basis.

1.44 million packs contain 28.8 million cigarettes, or in terms of excise tax rubles - 7,776 thousand rubles, or 5.4 rubles per pack of cigarettes.

Thus, the cost of a pack rises to 7.48 rubles.

But this, of course, is not all - after all, there are still costs for cigarette paper, filters, packs, foil, workers' compensation, utility bills, etc.

In order not to go into complex calculations, we will take the amount of costs for packaging products equal to, for example, double the amount of previous costs - approximately 14.96 rubles.

For the purity of calculations, the resulting amount was 22.44 rubles. Let's round up to 25 rubles.

The price of cigarettes using first grade tobacco reaches more than 100 rubles. per pack, but for greater realism let’s compare the cigarettes produced by our factory with analogues such as, for example, Marlboro or Parliament, priced at 50-60 rubles. per pack.

Let's take the arithmetic average price - 55 rubles. We will also introduce the concept of a wholesale price, 25% lower than the maximum allowable price (according to the law, all cigarettes are marked with a number - the maximum allowable price). In our case, the wholesale price will be 41.25 rubles, and the net profit per pack will be 16.25 rubles.

Based on these figures, we obtain a net profit equal to 23.4 million rubles. Of course, this figure is slightly higher than the real one - minus taxes and other obligatory payments, it will be approximately 75% of the indicated one - i.e. about 17.5 million. Of course, part of the amount will go to the purchase of raw materials for the next month and other similar expenses, so the entrepreneur will have less than half of the specified amount in his hands. However, the payback of production, all other things being equal, does not exceed six months.

Global anti-smoking measures taken by the government over the past four years are leading to positive results. The share of smokers among the general population of Russia is gradually decreasing; today it is about 30%. The “anti-tobacco” law that came into force in 2013 somewhat complicated the launch of new brands of cigarettes and forced many small manufacturers and especially traders to leave this market. But despite this, the tobacco business remains attractive for investment. The only thing that can compete with it is the production and sale of alcoholic beverages (see).

The rules of the game have changed, but the profitability and high profitability inherent in this area of entrepreneurship have remained the same. This article will talk about where to start and how to properly organize a cigarette business.

Cigarette production: legislative framework

A cigarette is considered to be a type of tobacco product made from cut tobacco and wrapped in special paper. The most common cigarettes are those with a filter (a special part, usually made of acetate fiber, designed to reduce the harmful effects of nicotine tar on the smoker’s body).

Cigarette production activities in Russia are regulated by the provisions of two regulatory documents:

Federal Law “Technical Regulations for Tobacco Products”;
Technical Regulations of the Customs Union “Technical Regulations for Tobacco Products” (TR CU 035/2014).

These documents contain requirements for the raw materials used in the manufacture of cigarettes (component composition), for the content of harmful substances in cigarette smoke, for product labeling, as well as rules for applying information to packaging.

Important! Cigarettes cannot contain substances whose circulation is prohibited in the country.

Cigarettes must be marked with special excise stamps. They are issued by tax inspectorates to manufacturing enterprises on the basis of an application indicating the need for excise duty stamps. Such an application must be submitted in advance (no later than 4 months before the new quarter) and at the same time an advance payment of excise taxes must be made. It is necessary to keep records of purchased, used and destroyed stamps.

Cigarettes must be labeled according to the following rules:

When gluing stamps, unevenness and folds must not be allowed to occur;
the central part of the brand and details should be clearly visible;
If a stamp breaks, its parts must be carefully connected.

In the smoke of one produced cigarette, the tar content should not exceed 10 mg, the nicotine content - 1 mg, and the carbon monoxide (CO) content - 10 mg. The manufacturer of tobacco products is required to annually submit a report on the ingredients included in cigarettes in the prescribed form to the territorial executive authority.

For each minimum unit of packaging, that is, for each pack of cigarettes, it is necessary to include information with the name of the product and the manufacturer itself, and contact details of the organization authorized to accept claims. You also need to indicate the number of cigarettes in the pack, information about the presence of a filter and the content of tar, nicotine and CO, warning labels, and indicate the date of manufacture and the value of the maximum retail price.

Compliance of manufactured products with the requirements of regulations is confirmed by declaring tobacco products (the entire range at once or individual items). The declaration scheme is as follows: the manufacturer applies to an accredited certification center, provides product samples for laboratory testing and samples of consumer packaging to assess compliance with the requirements. If the products and packaging comply with the standards specified in the law, the center issues a declaration of compliance with safety requirements to the manufacturer.

If desired, the manufacturer can obtain an additional certificate for tobacco products. This document will no longer testify to the safety, but to the high quality of cigarettes.

It is quite obvious that the production of cigarettes at home is excluded. To start a cigarette business, an entrepreneur will need suitable premises, a set of modern equipment, qualified personnel and reliable suppliers of raw materials. To imagine the scale of production, it is worth considering the technology for making cigarettes.

Production stages

Most tobacco factories operating in Russia receive tobacco in finished form. All that remains is to cut it and add additives. Cigarette production technology includes several stages:

initial processing of tobacco (saucing, flavoring, adding humectants and antifungal drugs, followed by drying);

tobacco grinding;

production of cigarette sleeves;

filter assembly;

filling cartridges with chopped tobacco;

connecting filters;

cutting cigarettes;

product quality control;

individual packaging of cigarettes;

marking;

cellophaneization of packs;

group packaging.

The technological process is, as a rule, fully automated. The production workshop will require several people to perform loading and unloading operations, an operator who will operate the cigarette production machine, and a technologist who is responsible for monitoring the operation of the line and carrying out quality control.

A fully equipped line for the production and packaging of cigarettes with a capacity of 2,000 pieces per minute will cost an entrepreneur approximately 30 million rubles. The costs associated with the acquisition, delivery of equipment and commissioning work account for approximately 70% of the budget for opening a tobacco mini-factory. The remaining funds will be used for furnishing the premises, paperwork, and the initial purchase of raw materials and consumables. However, first things first.

Tobacco production premises

A small tobacco factory that produces about 1 million packs of filter cigarettes per month must have the following premises on its territory: a raw tobacco warehouse, a production workshop, a packaging workshop, a finished product warehouse, and staff rooms.

The room must be connected to utilities, have a powerful supply and exhaust ventilation system, and proper electrical wiring. If an entrepreneur plans to build a plant from scratch, then we can recommend ordering a technological design for the building from a special bureau. However, the construction of such a facility is a very expensive undertaking. In most cases, businessmen simplify their task and save money by buying (or renting) buildings of former factories, factories or other industrial premises, which were built taking into account all legal requirements.

Paperwork

To start your own cigarette production, an entrepreneur must go through the standard registration procedure with the tax service. The law does not prohibit individual entrepreneurs from engaging in such activities, so you can open both an organization (see) and an individual entrepreneur (see).

The code of the type of economic activity (according to OKVED) that must be indicated during registration is 12.00 “Production of tobacco products.”

The result of state registration is the entry of information about the new enterprise into a special register and the issuance of an appropriate certificate to the applicant. Also, at the territorial tax office, the entrepreneur needs to fill out a package of documents (application + report on use) to receive excise stamps. By the way, the cost of stamps for tobacco products is 150 rubles per 1000 pieces, excluding VAT.

Cigarette production activities are not subject to licensing. But before starting work, it is still necessary to obtain permits for the use of existing premises and equipment from the authorities of Rospotrebnadzor and the Ministry of Emergency Situations.

In order to protect your products from counterfeits in the future, as well as to make the company recognizable and competitive, it is recommended not to delay registering your own trademark. To do this, you will need to submit an application to Rospatent and collect a package of documents. In terms of time, state registration of a trademark can reach 18 months, in cost - from 30 thousand rubles for 1 class of goods.

Raw materials for cigarette production

To determine the need for feedstock, you need to forecast the productivity of the mini-plant. Modern lines are capable of producing from 2 thousand cigarettes per minute, that is, 120 thousand pieces per hour. If you pack 20 pieces in a pack (by law you can’t have less), you’ll get 6,000 packs. In an eight-hour shift, the plant can produce 48,000 packs, and in a month (23 working days) - 1.104 million packs of cigarettes.

To make one pack of cigarettes, about 20 g of tobacco is required. Therefore, to produce a monthly volume, you need to purchase about 22080 kg of raw materials.

For the manufacture of cigarettes, tobacco of the varieties “Virginia”, “Burley”, “Oriental” and others is used. In Russia, tobacco is practically not grown. The main exporters of raw materials are Brazil, India, Türkiye, USA, Iran, Indonesia. However, a novice entrepreneur will hardly be able to immediately contact manufacturers directly. Most likely, you will have to purchase tobacco from Russian resellers. The average price for 1 kg of good raw materials is 100 rubles.

Profit

Now it’s time to talk about the most interesting thing: why such a complex business, which has a high barrier to entry and fairly stringent legal requirements, is attractive and promising.

The cost of a pack of cigarettes includes not only the cost of tobacco. It also includes the costs of consumables (paper, acetate fiber for making filters, packaging material), taxes (including excise taxes), wages of workers, depreciation of equipment, rental and utility payments, etc.

When purchasing a production line for the production of tobacco products, you must remember that with its help you can make a significant profit. Despite the complexity of starting a business and the presence of numerous taxes in the form of excise taxes, it remains profitable. In this case, the easiest way is to open a mini-production, which requires minimal initial investment.

Features of the organization of the production process

To organize efficient production of cigarette products at home, it is necessary to correctly form a small line with the maximum degree of automation. This will reduce labor costs for service personnel and achieve high productivity indicators.

The production of cigarettes, regardless of the type of equipment used, follows the same scheme:

Preparation of tobacco, which consists of collecting, mixing with additives, and aging in special storage facilities for a certain period.
The prepared raw materials enter the cutting equipment, from which raw materials with the optimal particle size are obtained.
The shredded tobacco is wrapped into a rod using special papyrus paper.
A special device cuts cigarettes to the optimal length.
Using special mechanisms, the filter is installed.
Quality control is carried out and products are checked for compliance with regulatory standards.
The finished cigarettes are packaged in packs, with excise stamps affixed.
The packs are wrapped in polypropylene film and stacked in blocks.
The final operations of packing the blocks into cardboard boxes and gluing marking stickers are carried out.

How does the equipment of a small plant differ from the equipment of a huge enterprise?

To produce different types of cigarettes, you can buy each equipment separately, and then assemble it into a single unit. In a home with limited funds, this can be a difficult process and entail unexpected financial expenses. It is more profitable to immediately buy a set of equipment for the production of cigarettes in the form of a single production line. This will allow us to begin producing goods as soon as possible.

Unlike large production lines that mass produce cigarette products, mini-factories have a number of advantages:

The compact dimensions of the devices allow them to be installed even in small rooms;
mini-productions are economical. There are no large expenses for the construction of workshops and the payment of numerous service personnel;
high mobility. Possibility of reinstalling the production line in another room without much effort.

Production line composition

To complete the conveyor line with equipment for the production of cigarettes with or without a filter, it is necessary to purchase the following units:

a cutting machine that allows you to grind tobacco to obtain particles of the desired size;
a unit that cuts cigarette rods into products with the optimal size;
mechanism that fills the filter;
a device that attaches a filter to a finished cigarette;
mechanism for packaging finished products in foil;
a unit for gluing excise stamps;
machine for packaging manufactured packs in cellophane or polypropylene wrapping;
a unit used to create blocks from ready-made packs, properly packaged;
conveyors connecting all of the above units into a single production line.

Equipment cost

The domestic cigarette production market is mainly represented by large enterprises that are equipped with powerful equipment. It is capable of working with high productivity and producing different types of products depending on existing demand. The approximate cost of such a production facility, which is fully equipped with all the necessary units, is $7 million. At the same time, the price for the conveyor line will be 800 thousand dollars.

The above amount may be too high. Therefore, many new manufacturers prefer to buy used equipment. Its cost is significantly lower - 12 million rubles. Moreover, the productivity of such a line is no less than 2500 pieces per minute. It is possible to purchase mini-equipment for the production of cigarettes made in China. This option is chosen by many who start their own business. In this case, the cost of the entire line will be 1.5 million rubles.

When organizing the production process, it is worth thinking about the type of product being manufactured.

For example, machines for making cigarettes without filters are even cheaper, but their return on investment is much lower. Such products are not in demand on the market, so you should not count on quick profits.

Interesting facts about cigarette production

The conditions under which cigarette products are produced now, and how they were produced previously, have changed significantly. The following facts indicate this:

Every year, manufacturers of popular brands increase the nicotine content in their products (by 11% over 7-8 years);
the first cigarettes were released only in 1620, and industrial production began in 1860;
in the USA, since 1970, advertising of tobacco products has been completely prohibited on television;
companies such as Marlboro, Kool, Camel and Kent produce 70% of the market;
During the manufacture of tobacco products, various additives are popular to improve their taste. They are the ones that harm health the most;
in 1950, Kent products contained asbestos fibers, which are strong carcinogens that cause cancer.

Is it advisable to buy equipment for the production of tobacco products?

Equipment for producing cigarettes at home is not cheap, but purchasing it is profitable. When using a used line with low productivity, you can expect to receive a net profit after 2-3 months. This is due to the absence of significant costs for the purchase of production premises. In the first years, until the business gets better, it is more profitable to rent a workshop.

The low level of costs is to some extent ensured by the absence of a large workforce. Most modern lines are automated. With their help, all processes envisaged by technology are carried out by machines. A person only exercises control over operations and performs some regular manipulations.

The cigarette production business, subject to all serious requirements, including excise taxes, continues to be one of the most profitable types. By equipping a mini-factory with all the necessary mechanisms, you can quickly achieve a stable profit.

Production process

The most convenient option for an independent cigarette production business is an automated mini-factory, which does not require large staff.

Cigarettes, what is the difference between cigarettes, what are they made from

The cigarette production process is simple and includes several stages. The raw material is leaf tobacco, dried after collection using certain technologies. Different varieties require separate preparation, so this stage should be studied in detail in order to decide on a specific type of cigarette. After this, the process of their production proceeds in the following sequence.

Cutting tobacco.
Wrapping shredded tobacco in a sheet of tissue paper to form a rod - a long cigarette.
Cigarette cutting.
Filter installation.
Quality control and regulatory compliance.

Packaging involves several technological operations:

placing cigarettes in packs;
gluing excise stamps;
wrapping the packs with polypropylene film containing a tear strip;
laying packs in blocks, which are then wrapped in polypropylene film;
gluing a marking sticker to the block;
placing the blocks in a corrugated cardboard box and then gluing a marking sticker on it.

General description, features and differences from large productions

You can start a business producing one or several types of cigarettes by purchasing individual units. An analysis of opinions on this issue shows that it is more rational to immediately purchase a single technological line, which will allow you to quickly start operations.

Such a relatively small and fully equipped cigarette plant has a number of advantages when compared with the largest cigarette companies.

Compactness, allowing you to install a mini-plant in relatively small spaces.
Cost-effectiveness, expressed in the absence of the need to build large production workshops. A small staff contributes to savings thanks to significant automation.
Mobility, facilitating quick movement of the installation to another location, if such a need arises.

Materials and equipment

An integrated approach to the production of cigarettes assumes that a mini-factory with all the necessary equipment is immediately installed. The conveyor line includes the following mechanisms.

When opening a cigarette business, you need to focus on products with a filter, since they are in great demand. It is also taken into account that varieties of cigarette products without a filter may be prohibited for sale, so their production must be treated with caution.

Business plan

When developing a business plan, it is advisable to focus on production lines for cigarette brands from the category of inexpensive varieties, which are the most popular among a fairly wide range of consumers with a low income. In order for a fairly large financial investment in a specialized mini-factory to pay off, and for the cigarette business to begin to generate income, it is important to develop a respectable external design style.

An obligatory step is to go through the registration procedure, for which the necessary package of documents is collected. Only having all the approvals from the supervisory authorities in hand can the production process begin.

Since advertising of cigarette products is prohibited, it is necessary, even before purchasing equipment, to conduct detailed marketing research and conclude agreements and contracts with trade organizations that have permission to sell this product. To avoid downtime, reliable suppliers of raw materials of the required grade and quality will be required.

Due to the fact that in fully equipped mini-factories, many processes are automated, a lot of personnel will not be required. However, you will need a traffic controller, an operator, maintenance personnel, a forwarding driver, and an accountant.

Cost, payback

It should be noted that a mini-factory focused on the production of cigarettes will require serious capital investments. For this reason, it is necessary to carry out preliminary detailed calculations of all necessary costs and projected income in order to eliminate financial losses.

To quickly resolve issues with obtaining permits, it is advisable to purchase a fully equipped line from a reliable manufacturer, which necessarily provides a guarantee on all equipment. In this case, capital costs will be as follows:

equipment ≈ 36,500 thousand rubles.

It is more convenient to rent premises for the first years of business development. Monthly operating costs for the production of tobacco products will consist of several items.

Raw materials. It is necessary to calculate the need for leaf tobacco based on the predicted productivity of the mini-plant. On average, it can be 2000-2500 pieces/min or 120,000 pieces/hour. If the work is carried out in one eight-hour shift for 23 days, then per month the following will be produced:

120000 ∙ 8 ∙ 23 = 22080000 pieces. This will amount to 1,104,000 packs.

The production of one pack requires about 20 g of tobacco, therefore, the total amount of raw materials needed will be equal to:

20 ∙ 1104000 = 22080000 g = 22080 kg.

At an average price of one kilogram of tobacco of 100 rubles, you will have to pay for raw materials per month:

100 ∙ 22080 = 2208000 rubles = 2208 thousand rubles.

The excise tax is determined from its cost per thousand cigarettes, which since 01/01/2016 is approximately 1.68 thousand rubles. Therefore, you will have to pay in total:

1.68 ∙ 22080 = 37094.4 thousand rubles.

Wages per ten employees, including taxes, this expense item per month will average 375 thousand rubles.
Other expenses (packaging materials, utility and transportation costs, rent and depreciation) can amount to 3,200 thousand rubles.

The total cost of production per month will be 42877.4 thousand rubles.