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Koduveinide tootmise ja müümisega tegeleva ettevõtte käivitamine

Lokk, Liina (2016) Koduveinide tootmise ja müümisega tegeleva ettevõtte käivitamine. [thesis] [en] Starting a Homemade Wine Production and Sales Company.

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Abstract

Käesoleva töö autor uuris antud lõputöö raames kuidas alustada koduveinide tootmise ja müümisega tegelevat ettevõtet ning loodava ettevõtte jätkusuutlikust. Ettevõte saab luua e-äriregistri ettevõtja portaalis. Kaidaste Kusto OÜ tuleb registreerida käibemaksukohustuslaseks, kuna see on aluseks aktsiisilao tegevusloa väljastamisele. Aktsiisilaos on aktsiisilaopidajal lubatud toota, ladustada ja sealt lähetada aktsiisikaupu. Aktsiisilao tegevusluba tõendab, et aktsiisiladu vastab seaduses sätestatud nõuetele, nõuetekohasuse üle teostab järelevalvet Maksu- ja Tolliamet. Aktsiisilaopidajal peab olema kehtiv toidukäitlemise tegevusluba, mida kontrollib ja väljastab Toidu- ja Veterinaaramet. Olulised seadused, mida alkoholiga tegelev ettevõtja peab järgima ja tundma on Alkoholiseadus ning Alkoholi-, Tubaka-, Kütuse- ja Elektriaktsiisi seadused. Aktsiisilaopidaja peab järgima, et tal oleks kehtiv aktsiislao tegevusluba, kehtiv toidukäitlemise tegevusluba, iga alkoholipartii peab olema kontrollitud, kõik tema poolt turustatavad alkohoolsed joogid peavad olema kantud riikliku alkoholiregistrisse. Kaidaste Kusto OÜ peab alkoholi käitlejana ja jaemüüjana esitama vastavasisulised majandustegevuse teated oma tegevuse kohta Majandustegevuse registrisse. Iga alkoholipartii peab olema kontrollitud enne aktsiisilaost lähetamist pädeva mõõtja tunnistust omava isiku poolt või akrediteeritud labori poolt. Kaidaste Kusto OÜ kasutab akrediteeritud labori teenuseid, kuna mõõteseadmete labori ja mõõtetunnistuse omandamine on väga kulukad. Iga Kaidaste Kusto OÜ poolt toodetud vein peab olema eraldi kantud riiklikusse alkoholiregistrisse enne aktsiisilaost lähetamis. Kaidaste Kusto OÜ-l on kolm peamist konkurenti, kellel on pikaajaline veinide tootmise ja müümise kogemus ning neil on kujunenud oma klientuur, mistõttu on Kaidaste Kusto OÜ-l raske turule siseneda. Kaidaste Kusto OÜ võtab aktsiisilao ehituseks SEB pangast laenu ja paneb tagatiseks Kaidaste Kusto talu maad. Kaidaste Kusto OÜ peab koduveinide tootmiseks ja laatadel müümiseks soetama põhivara, milleks Kaidaste Kusto OÜ võtab laenu SEB pangast ning lisab tagatiseks aktsiisilao. Lisaks saab Kaidaste Kusto OÜ osanikelt laenu, mille tagasimakse kohustus algab kui ettevõtte on tasunud pangale laenu. Pangalaenu tagasimakseid alustatakse 2018-ndal aastal, kui ettevõtte hakkab saama tulu koduveinide müügist. Oskusliku juhtimise ja seaduste ning nõuete järgmise abil on Kaidaste Kusto OÜ-l prognooside kohaselt võimalus olla jätkusuutlik koduveinide tootja ja müüja.

Abstract [en]

Starting a Homemade Wine Production and Sales Company. The Author of this final thesis is Liina Lokk from University of Applied Sciences. This final thesis is written, because the author wants to start a homemade wine production and sales company. Aims of this final thesis is to determine conditions how to produce and sell homemade wine legally in Estonia and can this small alcohol production company can be economically feasible. For that, the author will research information from different sources to find out information about how to start a business, and which are the laws and requirements for alcohol producing and selling in Estonia. In this final thesis is written about necessary equipment for making a homemade wine and how to make a homemade wine. The business plan is wrote for finding out can the company be sustainable. The company will be named after Kaidaste Kusto farm, where the homemade wine have been done for own consumption at least for 60 years. Kaidaste Kusto Ltd. excise warehouse will be built in Kaidaste Kusto farmlands. In the first year of production Kaidaste Kusto Ltd. will offer 10 assortments of homemade wine, which are an apple wine, an apple and mountain ash wine, a white currant wine, a black currant wine, a red currant wine, a black currant and raspberry wine, cherry wine, flowering quince wine, an apple and pear wine, a plum wine. For starting alcohol producing company in Estonia, then first is necessary to build the excise warehouse, where alcohol can be produced, stored and sent for selling legally. In January 2017, the company Kaidaste Kusto Ltd. will be registered officially and registered as a VAT payer. Then the company will take a business loan for building an excise warehouse and later in June for other capital assets. In January 2018 will begin the sale of homemade wine. Excise warehouse construction will last half a year. When the excise warehouse is ready, then Kaidaste Kusto Ltd. will apply excise warehouse activity license, which is issued by Estonian Tax and Custom Board and food handling business license, which is issued by Food and Veterinary Office. Kaidaste Kusto Ltd. have to submit economic notice in the Register of Economic Activities. If the previous steps have been taken, then the production of homemade wine can begin. Kaidaste Kusto Ltd. use as raw material (berries and fruits) that will come from Kaidaste Kusto farmyard. Every batch of homemade wine are controlled by an accredited laboratory before putting it up for a sale. Because the laws forbid selling, the goods in the excise warehouse Kaidaste Kusto Ltd. have to open a representative shop in Tallinn, where everyone can buy the wines there or can order wines through the website. Kaidaste Kusto Ltd. has three main competitors, who have long experience producing and selling natural fruit and berry wines, they already have a loyal clientele. Because Kaidaste Kusto Ltd. have considerably smaller production, the entry into the market and finding customers is difficult. Kaidaste Kusto Ltd. will be advertised on social media and in the future at magazines and radios too. According to the financial forecast Kaidaste Kusto Ltd. is able to pay the loan 66 000 € back with seven years. Kaidaste Kusto Ltd have potential and can be sustainable.

Item Type: thesis
Advisor: Helen Kiis
Subjects: Economy and Management > Entrepreneurship and Marketing
Divisions: Institute of Circular Economy and Technology > Engineering Materials and Marketing
Depositing User: Liina Lokk
Date Deposited: 09 Jun 2016 08:16
Last Modified: 09 Jun 2016 08:16
URI: http://eprints.tktk.ee/id/eprint/2085

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