Management and Economics
| Open Access |
DOI: Financial Planning and Management in a Tattoo Studio: Practical Advice from Valerii Sirko
Valerii Sirko , Professional with extraordinary achievements in the business aspects of the tattoo industryAbstract
This analytical manuscript systematizes principles of financial planning and management for tattoo studio operations and translates classical corporate finance and managerial accounting tools into the context of creative service businesses. The study proposes an applied framework that connects demand forecasting, capacity utilization, pricing architecture, cost control, and cash-flow governance into a single managerial cycle. A structured approach is presented for annual budgeting with monthly rolling updates, contribution-margin analysis for services, cash conversion planning, and risk-adjusted reserve policies. Practical instruments are offered, including a standard chart of cost categories for studios, pricing and discount rules aligned with utilization levels, and KPI dashboards for sustainability. The paper’s results can be used by tattoo studio owners, individual artists, and investors to build resilient and scalable business models while maintaining service quality and brand premium.
Keywords
financial planning, managerial accounting, pricing, tattoo studio, profitability, budgeting, cash flow, contribution margin, capacity utilization, business sustainability
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Copyright (c) 2026 Valerii Sirko
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