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Sections of the business plan and their general characteristics. Business plan of the enterprise, its purpose and types

Implementation of the general, competitive strategy of the company and a set of functional strategies requires their specification and feasibility study. In this case, the main tool for detailing the company's strategies is a business plan that allows solving the following tasks as part of the implementation of the corporate strategy:

  • identify logical connections and sequence of activities to implement a set of company strategies;
  • evaluate the economic efficiency and capital intensity of specific tactical measures and strategic goals and objectives;
  • organize effective control over the implementation of the planned strategy;
  • assess the resource capabilities of the company and the need to attract external resources;
  • organize the management of the process of implementing the planned strategy using the mechanism of delegation of authority;
  • improve organizational structure company in accordance with the forecast for an increase in production, marketing, investment and financial activities companies;
  • focus on building competitive advantage and expanding the target market.

The business plan is important tool management of the company and is considered as a detailed planning document reflecting the assessment of the company's position in the market, assessment of the competitive environment, production, financial and organizational capabilities of the company, the level of their use. Thus, a business plan should be seen as a guide to action.

A business plan can cover and plan both the production, marketing, investment and financial activities of the company as a whole, as well as the sequence of implementation of a specific investment project. The value of a business plan is difficult to overestimate. He is kind of calling card company, a document proving the profitability of the business (capital investment). The business plan is used for the following purposes, in accordance with which are allocated and specific types business plans:

  • searching for a potential investor and attracting external sources financing for the implementation of a specific project;
  • obtaining credit resources;
  • partner search and joint management business;
  • feasibility checks and economic efficiency entrepreneurial projects;
  • short- and medium-term planning of the enterprise.

Taking into account the specific purpose of developing a business plan, its content, structure, volume and level of detail of economic and financial calculations are determined. When implementing large-scale and complex projects (for example, projects related to the construction of a new enterprise and the launch of production), the calculations made in the business plan are often supplemented by a feasibility study and design and estimate documentation. However, most business plans have a similar (typical) structure that allows you to most fully describe the state of the company, its development prospects, its market position, production, investment and financial activities.

Such a typical business plan structure should include the following:

1. Title page. It contains the name of the project, the name of the applicant company, the implementation period and the period for calculating project indicators, contact information.

2. Resume. In a concentrated form, it represents the essence, goals and objectives of the investment project, the volume of investments, integral indicators commercial efficiency project.

3. Description of the industry (target market). The section gives general characteristics situation in the industry (target market) where the project will be implemented.

4. Description of products. The general technical, economic and consumer characteristics of the produced (planned for release) products (goods and services) are given.

To begin with, it is important to understand what a business plan is and what goals and objectives it carries. Any business plan includes the most detailed information about all aspects of planning the activities of an organization. It is developed not only in order to justify a specific investment project, but also in order to most effectively manage the company in the present, while thinking over the financial strategy.

Such a document will be relevant not only for those who provide services, but also for those who work in production. Of course, depending on the goals and functionality, the structure and content of the business plan may change somewhat. However, in any case, the business plan is a kind of calculated forecast for the following periods of time.

Who is the business plan for?

  • Firstly, for the head of the enterprise himself, who can assess the development opportunities.
  • Secondly, for potential lenders and investors who may be interested in a properly developed business plan.
  • Thirdly, to obtain funding from the state.

In any case, properly drawn up, it can only bring positive effects to the organization.

It is important to understand that a business plan is a rather voluminous document that displays many aspects of an idea. Each object of consideration is connected with all the others, in the aggregate they become a kind of strategy for the compiler, a long-term guide.

There are several options for the structure and sections of a business plan. They depend on the area of ​​activity for which the project is being developed. The detail of the business plan is also chosen by the developer. For the service industry, this may be a simple project that does not contain some sections. But for the big ones manufacturing enterprises it must be detailed and detailed business plan. The choice of methods for calculating certain indicators may also depend on the tasks.

Title page

Every business plan starts with a design title page , which indicates the name of the project itself, the name of the organization for which it was developed, its location (country, city), phone numbers, details of the owner and the person who compiled and developed this document, the date of creation. Financial indicators can also be placed on the title page if it is planned to show the business plan to potential creditors or investors. Most often, in this case, the payback period, profitability, the need to obtain borrowed funds and their amount are indicated.

In addition, the cover page may contain information about the privacy policy. As a rule, it indicates the fact that the developed business plan should not be disclosed to third parties.

Summary

After the title page, the first section of the business plan is drawn up - a summary. It contains general information. The purpose of this part of the document is to attract the attention of readers, or rather potential investors or creditors. It is the summary that creates the first impression, on which the fate of the project often depends.

This section is a concise business plan, it reveals the essence and objectives. To compile a summary, use the information from all subsequent sections. That is, to write this section, you must first draw up the entire business plan, and only then proceed to its summary. A resume usually shows:

  • Brief description of the selected project, main goals and objectives.
  • Required resources.
  • Implementation methods.
  • Chances of success based on whether the product or service being created is new and relevant to the consumer.
  • The amount of necessary financing, which the owner himself will not be able to take on.
  • Refund Information borrowed money lenders or investors.
  • Data on key performance indicators.

It is very important that the summary is simple, understandable and small. The ideal size is 1-2 printed pages.

Setting the goal of the developed business plan

This section defines a clear and precise goal, describes the activity, products or services produced. It would also be useful to pay attention technological processes that will take place. It is very important to highlight the benefits that the consumer will receive from the products and services produced. But to delve into technical features not worth it. It is better to take them out separately in the application.

It is important to show that the products will be unique or special. Can this be achieved by developing a completely new technology, a higher level of product quality or low cost. It is worth highlighting ways to improve production or the product itself.

Analysis of the selected industry and assessment of the viability of the project in it

This section contains information about how things are in the selected industry. At the same time, the possibility of working on it is analyzed. In addition, development opportunities are being considered. External factors it also takes into account, focuses on the impact they have on the development and effectiveness of the project. It is important that the business plan is relevant to the current market situation. It is very important to take into account all kinds of factors, thus showing that the project can be competitive in any situation.

If this section also indicates potential competitors (names of organizations, their advantages and capabilities) and industry innovations, then this will only increase the chances of success. It is also important to draw up a portrait of a potential buyer, indicating in detail which segments of the population will be interested in a product or service.

Evaluation of the organization's capabilities in a given industry

It is very important to approach the study of this section responsibly, having considered all aspects. A comprehensive analysis should contain the following information:

  • Goods and services provided by the organization, activities.
  • Information about the legal form (OPF) of the company, its administrative structure, employees, partners, owners, date of creation.
  • The main financial and economic indicators of the organization.
  • The location of the firm, including its address, description of the premises, information on the form of ownership.
  • Aspects of the selected activity (working hours, seasonality and other information).

Particular attention is paid to this section if it is planned to open new organization. Then the description should be more detailed. This also includes, in this case, the possibility of successful development, information about the skills of the future owner.

The main task of this section is to convince potential lenders or investors that the proposed idea is reliable and has great prospects.

Description of the product or service itself

In this section, attention is paid to the most important characteristics of the product for the consumer, as well as its advantage over competitive products on the market. The ideal option would be if a sample or photograph of the finished product is attached to the business plan. You can also add a description, information about technical specifications. It specifies:

  • The name of the product or service.
  • Direct appointment, possibilities of use.
  • Description and list of the most important characteristics.
  • Evaluation of the advantages of the product and its competitiveness.
  • Availability of copyrights and patents.
  • An indication of the need to obtain a license for the production of goods or the provision of services.
  • Information about the availability of quality certificates for goods.
  • Harmless to humans and the environment.
  • Delivery data, designed packaging.
  • Availability of warranties and service.
  • Information about the operation.
  • Methods of disposal after the expiration date.

Drawing up a marketing plan

After assessing the market and a specific industry, analyzing them, a specific strategy is developed. At the same time, volumes of consumption and possible buyers are indicated. The levers of influence on demand are also considered (price changes, development advertising company, improving product quality and other ways). Attention is also paid to methods of sale, approximate cost, and the development of an advertising policy.

When specifying potential consumers, the methods of purchase (wholesale, retail, end consumer) are taken into account, as well as their status (legal and individuals as well as the general population).

When considering the possible characteristics of the product, its appearance, tasks performed, cost, shelf life and service life, safety for the consumer and the outside world. It is worthwhile to adhere to the following structure in the section:

  • Analysis of potential buyers.
  • Competitiveness analysis.
  • Analysis of sales opportunities for a product or service.
  • Description of the supply chain from production to the final consumer (this also includes a description of the packaging, places and methods of storage, service maintenance, sales forms).
  • Ways to attract buyers (this includes various promotions, free trial, exhibitions).

It is very important to justify the relationship between price, quality and profitability.

Often the development of a marketing plan requires a lot of effort, because it is a very time-consuming process. At the same time, such rather complex mechanisms as methods of advertising, promotion, support, identification of interests, forecasting, and much more are affected.

Drawing up a production plan

This section focuses on production and other work processes. This includes information on the various premises used, equipment, personnel involved in the work. In addition, the production plan contains a detailed consideration of ways to increase or decrease the volume of production of goods or services.

If the business plan includes information about the establishment of production, then the sequence of the production process is also prescribed, starting with the costs used and ending with the system for issuing goods. In a word, all the nuances are taken into account.

If part of the processes is taken over by the partner, then you need to indicate information about him, about the cost of the services provided, their volume, as well as the grounds for concluding a contract with this particular company. Moreover, if the contractor provides equipment or some raw materials, information about each item is indicated. Calculations of cost, benefits are also given.

In addition, the cost of the goods or services provided is necessarily calculated, an estimate is drawn up, variables are determined (depending on production volumes and other factors) and fixed costs. In general, you can structure the section as follows:

  • Information about the enterprise in terms of production (development of systems, including engineering, transport, resource).
  • Description of the selected technology, as well as the rationale for the choice made.
  • The need to purchase or rent premises for production.
  • The need for personnel, while indicating their qualifications, skills, number, direction of activity.
  • Actual evidence of production safety and final product for people and the environment.
  • Description of required production capacity(indicating available).
  • Description necessary equipment, their characteristics, general information.
  • Description of the necessary resource and raw materials.
  • Consideration of all possible suppliers, terms of contracts, selection of subcontractors.
  • Calculation of the approximate cost of all manufactured goods or services provided.
  • Drawing up an estimate of current costs.
  • Analysis of the cost structure of products.

organizational plan

This section contains information on various legislative and regulations and documents that you need to pay attention to when drawing up a business plan. In addition, a schedule is drawn up for the implementation of the selected project, with a detailed description of the timing and procedures.

Financial plan

It is best to display the following documents and information in this section:

  • Annual plan of expenses and incomes.
  • Calculation of the timing of implementation (having detailed the first year on a monthly basis).
  • Plan for the movement of financial assets and Money.
  • Approximate balance for the first year.
  • Break-even analysis (with consideration of prospects, schedule, finding the break-even point).

In addition, possible investment investments (leasing, lending, and others) are also displayed. Here sources are considered in detail, the possibility of obtaining investments is assessed, and the profitability of their use is also calculated. In addition, the terms of repayment of all debts are considered in detail.

At the end of the section, an analysis of the effectiveness of this business plan is made. For the calculation, any of the methods can be used, for example, one of the methods of project analysis or analysis of FCD (financial and economic activity). It calculates profitability and financial stability project under development and many other indicators.

The structure of this section might look like this:

  • Annual income statement.
  • The structure of tax deductions.
  • Financial flow plan for the first year.
  • Planned balance of the first year.
  • The need for investment.
  • Necessary costs that are associated with the use of borrowed funds.
  • Analysis of the effectiveness of the entire business plan, based on the chosen methodology.

Consideration and analysis of possible risks

Any project on its way encounters various problems, difficulties that may call into question the implementation of the project or its effectiveness. Therefore, special attention is paid to the identification of possible risks, their assessment, as well as ways to eliminate them. Therefore, a competent financier pays special attention to this section. It develops various coping strategies. It is very important to determine the degree of each of the risks. Any of them must be justified and objectively evaluated.

It is worth thinking about the development of alternative strategies that help compensate for possible losses. As the saying goes, "forewarned is forearmed". In this case, various methods can be used, including quantitative and SWOT analysis.

If we consider quantitative analysis, we can talk about the calculation of not only risk factors, but also the calculation of possible losses. Various methods (expert, statistical, and others) can also be applied here.

Consideration of all risks, their minimization can become a guarantee for potential partners. The most significant of them:

  • Guarantees from the authorities of various levels (local, regional, federal).
  • Insurance.
  • Presence of collateral.
  • Bank guarantees.
  • Ability to transfer rights.
  • Finished product guarantees.

Applications

The last section may contain different information. So, it can include documents that are referenced in the main sections. It could be:

  • Copies of licenses, contracts.
  • Confirmation of the reliability of the initial parameters.
  • Price-lists from possible suppliers.
  • Tabular calculations of various financial indicators, which were taken out in order not to clutter up the project itself with calculations.

Conclusion

That's all the main sections of the business plan. As mentioned at the very beginning, the structures are different depending on the type of activity, but the main sections are still the same as described above. Drawing up a business plan is not difficult if you understand the planned business. But if you are far from it, then maybe you should not start such a business.

If you have questions or additions, then write them in the comments.

The structure of the business plan of the enterprise follows from its purpose as a document in which, according to a certain scheme, the results of pre-investment studies are systematized.

The business plan of the enterprise may include the following sections.

1. Summary.

3. Analysis of the market sector.

4. Assessment of competition.

5. Marketing plan.

6. Sales forecast.

7. Financial plan and project performance indicators.

8. Risk analysis.

The business plan begins with a title page, which indicates: the name of the enterprise - the initiator of the project, its name, as well as the authors of the project, the time and place of preparation of the business plan.

The summary is a summary of the essence of the investment project. It should be short (1-2 pages) and contain a description of the key points that should allow decision makers to form their attitude towards the proposed project. A summary is a kind of conclusion of a business plan and is compiled at the end of its writing.

2. Characteristics of the project and description of the goods.

In this section, it is necessary to give a brief meaningful description of the consumer properties of the products offered by the enterprise, as well as the results comparative analysis with analogues on the market.

Product name and specification;

Functional purpose and scope (for which consumers the products are intended);

Basic technical, aesthetic and other characteristics of products;

Indicators of manufacturability and versatility of products;

Compliance with standards and regulations;

Cost characteristic;

Stage of product development (idea, preliminary design, working draft, prototype, pilot batch, serial production);

Product requirements (quality control, user training, maintenance);

Possibilities further development product;

Terms of delivery of products;

Advantages of products over analogues;

Export opportunities for products.

You can also describe the enterprise itself. The description of the enterprise is aimed at forming among those who make investment decisions a clear idea of ​​the enterprise as an investment object or a possible partner in the implementation of an investment project.

The business description should include the following information:

The name of the enterprise and its organizational and legal form;

Legal and postal address;

Organizational structure of the enterprise;

Brief economic, geographical and historical information (location of the enterprise, date of formation, initial goals of the enterprise and information about the development over the past time).

3. Industry and market analysis.

Insufficient analysis of the market and potential consumers, their tastes, requests, financial opportunities, etc. is one of the most common causes of business failure.

It is necessary to segment the market, determine the size and capacity of markets for the company's products.

Market segmentation is the allocation of separate parts (segments) of the market, which differ from each other in the characteristics of the demand for goods.

Market size - the territory in which goods are sold over a certain period of time.

Market capacity - the volume of goods sold on the market during a certain period of time.

Market share is specific gravity of the company's products in the total volume of sales in this market.

This section lists all available product orders for the first and last years of the planning period.

An analysis is required to determine how long the product can establish itself on the market and what factors will affect the expansion of the market (prospects for the development of the industry, region, competition, etc.). It is very important to highlight the weak and strengths own and competitors, assess the competitiveness of products.

This can serve as initial information for determining the volume of sales and assessing possible risks.

If it is difficult to conduct reliable market research, or they are quite expensive and beyond the pocket of a novice entrepreneur, it is possible to make a trial batch of goods, the sale of which will provide valuable information about the market, especially if the entrepreneur himself is directly involved in the sale of goods or the provision of services.

In this case, it is advisable for the entrepreneur to pay attention to the following:

How often and willingly buyers purchase his product or

contact his firm for services;

Who exactly buys his product or turns to him for services, what

it attracted;

How long did it take to sell the entire batch of goods or

providing one service;

How do customers react to the price of their product? You can play with the price of a product and see if lowering it will affect the speed of sale and increase the circle of consumers.

Thus, it is necessary to get the maximum of interesting information from the trial sale. It is useful to ask consumers what changes they would make to the appearance, quality parameters, packaging, provision of services. At the same time, it is not necessary to strive to satisfy the interests and needs of all consumers at once. Targeting a product or service certain group customers, to their needs and tastes, to direct the improvement of products and services, to conquer a certain niche in the market for this product (service) and try to keep it.

4. Assessment of competition

The fourth section of the business plan is devoted to competitor analysis. It needs to answer the following questions:

Who is the competitor today, and what is the state of his business: stable, on the rise or declining?

What are the differences between this product (service) and similar products (services) of competitors?

What, at least in general terms, are the chances and opportunities for the emergence of new competitors?

What is expected to surpass them?

The purpose of this section is to facilitate the selection of the appropriate tactics. competition and warn your company against other people's mistakes. To the number common mistakes can be attributed to attempts to infiltrate an oversaturated market. A detailed analysis of the actions of competitors can force you to change your strategy and make adjustments to your current activities in order to more successfully confront your rivals. Moreover, such an analysis must be carried out constantly, if only because the markets are in constant change, and someone's successful debut attracts new competitors.

It is necessary to focus on those aspects of the activity where there is a certain advantage over competitors (high quality products and services, experienced staff), try to compare one's own advantages with the weak points in the opponent's activity (of course, provided that they are known).

5. Marketing plan.

This section assesses the market opportunities of the enterprise. Sales volume of products (services) industrial enterprise from the point of view of forecasting, it is the most important and difficult, since the study of the existing market and the formation of the level and structure of demand for products determines the results of the investment project.

The results of market research are also the basis for the development of a long-term strategy and current policy of the enterprise and determine its needs for material, human and financial resources.

The section consists of several parts.

The first part involves a description of the current market situation: market structure, competition from other suppliers of similar products or their replacement products, price elasticity of demand, market response to socio-economic processes, product distribution channels, consumption growth rates, etc.

In the second part of the section, it is necessary to describe the existing competition in the market:

Type of competition (by product range, service or market segment) - existing competition, market share, potential competition new competition as a result of the emergence of a new competitor);

Competitive advantages (strengths of the enterprise) - ability to meet market needs, market penetration, enterprise reputation, sustainability financial position, leading employees of the enterprise;

The importance of the intended market for the competitiveness of the enterprise;

Market entry barriers (cost, time, technology, key workers, buyer conservatism, existing patents and trademarks);

Legislative restrictions (statutory requirements of potential buyers and the government - ways to meet the requirements, the time required for this, the costs associated with satisfying the requirements) and predicted changes in legal requirements;

Factors to ensure success in the market (best satisfaction of needs, efficiency in the supply of products or services, recruitment, geographic location).

In the third part of the section, it is necessary to present the results of the analysis of the competitive qualities of the products (services) of the enterprise, which have a significant impact on the development of the pricing and sales marketing strategy and are used in the formation of the production plan. Analysis of the competitiveness of products is carried out, as a rule, in terms of consumer qualities and cost indicators in accordance with generally accepted methods in Russia. Comparison of products with existing analogues determines its place among them. At this stage, the price of products can be determined as a first approximation. This part of the section can be given in the product description.

6. Sales forecast.

The main elements in product promotion are as follows:

1. Scheme of distribution of goods: independently, through wholesale organizations, shops, etc.

2. Pricing: how to determine the price of a product (service), what is the level of expected profit, to what extent it is possible to reduce the price so that it makes it possible to recoup the costs and get sufficient profit.

4. Methods of stimulating consumers: how and by what means to attract new customers - expand sales areas, increase production, improve the product (service), provide guarantees or Additional services clients, etc.

5. Formation and maintenance good opinion: how and by what means it is possible to achieve a stable reputation of their goods (services) and the company itself.

On large enterprises sales forecasts are prepared by the departments responsible for market research under the direction and supervision of the chief marketing officer or chief commercial officer. IN small firms the forecast is prepared by the sales manager, commercial manager. Regardless of the title, the “head man” in sales must ensure that a reliable forecast is prepared in a timely manner.

The duration of the forecast period depends on the purpose and purpose of the forecast. Forecasts should be made in accordance with the needs of the enterprise, taking into account the products and production conditions. Forecasts at enterprises are divided into short-term, medium-term and long-term.

There are certain methods for forecasting the sale of products. In practice, the following methods of sales forecasting are most widely used.

Opinion of the group of leaders. In small enterprises, the marketing manager prepares a general calculation of future sales. The management team then discusses and evaluates the forecast. They may suggest a revision of the forecast.

Combination of opinions of employees of sales services. This method uses a combination of ratings from individual salespeople and sales executives. Sales agents prepare estimates that are reviewed and summarized by their managers. The generalized assessments are submitted to the head of the marketing service. The marketing manager prepares a consolidated forecast based on sales reports. He can present his preliminary forecast to other managers of the enterprise for further clarification.

Past turnover. This method uses historical sales data as a basis for predicting likely future sales. The forecaster assumes that the turnover next year will differ from the current one in the same way as the turnover of the current year differs from last year:

Next year's turnover = .

Analysis of trends and cycles. When forecasting by trend and cycle analysis, several main factors are studied. These are, first of all, long-term growth trends of the company, cyclical fluctuations business activity, seasonal changes in the company's sales and possible irregular impacts of strikes, technical changes and the emergence of new competitors. Based on the study of the influence of these factors, quantitative estimates, charts or graphs are being prepared that characterize the indicators of future sales. This method requires the selection and processing of statistical data, the use of statistical methods.

mathematical models. This method is based on the use of regression, structural and simulation models. Using this method, they try to identify symptoms in the economy and characteristics of the enterprise's activities associated with probable future sales. Forecasts are based on estimates of the influence of the factors identified in this way.

The predicted object of sale may depend on various explicit and hidden factors. These may be factors such as population, incomes of the population, price levels in the region, uneven distribution of income, the number of stores selling goods, and the intensity of advertising. For example, if a company sells petroleum products through a network of stations, then one of the sales growth factors is an increase in car registrations in the region. However, it is necessary to objectively identify and evaluate this impact.

This is the most modern and accurate method. But its application in unstable conditions, when the nature of the relationship in the economy is changing, can be misleading.

The market for the goods of this industry and your market share. This method consists in the fact that a sales forecast is made for the entire industry, and then the market share that the enterprise can receive is estimated. If industry forecasts are available to a business, this method can simplify the preparation of sales forecasts.

Analysis of the range of goods. Many businesses produce a variety of products to sell to businesses in only one or a few industries. So they have to make a forecast for each product. They then add up the forecasts for individual products to arrive at a grand total for the entire production. To simplify this process, a company that produces a large product range groups similar products into groups.

In practice, in most cases, the use of various methods is combined.

7. Financial plan

This section of the business plan substantiates the main performance indicators of the project

This section of the business plan is final and is calculated based on the results of the forecast of production and sales of products. When developing financial plan the characteristics and conditions of the environment in which the investment project is supposed to be implemented should be taken into account:

tax environment (list of types of taxes, tax rates and terms of their payment, trends);

Changes in the exchange rate for which the project is calculated;

· differentiated inflationary characteristics of the environment;

start date and time project implementation,

The horizon of the project calculation.

Methodological foundations financial planning and determining the effectiveness of the investment project, as well as the stages of building a financial plan are widely known.

The financial plan includes three documents: Profit and Loss Statement, Balance Sheet and Cash Flow Statement.

The profit and loss statement reflects the operating activities of the enterprise in the current period of the project. With the help of this report, you can determine the amount of profit received by the enterprise in a certain period of time.

The balance sheet reflects financial condition enterprise at the end of the calculated period of time, from the analysis of which it is possible to draw a conclusion about the growth of assets and the stability of the financial position of the enterprise implementing the project in a specific period of time.

The cash flow statement shows the formation and outflow of cash, as well as the cash balances of the enterprise in dynamics from period to period.

The most common forms of financing investment projects:

Equity investment - deposits of funds through the acquisition of shares.

Budget - carried out directly at the expense of investment programs through direct subsidies.

Leasing is a way of financing investments based on a long-term lease of property while maintaining ownership of the lessor.

Debt financing - at the expense of bank loans and debt obligations of legal entities and individuals.

5. Mortgage - a type of pledge of real estate in order to obtain a cash loan.

8. Project risk analysis.

The problem of risk and income in the production and financial activities of the enterprise is one of the main ones. For an industrial enterprise, risk means the likelihood of an unfavorable event occurring, which can lead to the loss of part of its resources, loss of income or the appearance of additional costs as a result of production and financial activities.

At a minimum, the following types of risks should be considered:

Production related to various violations in

the production process or the process of supplying raw materials, materials and components;

Commercial, related to the sale of products on the market not in

in full;

Financial risks that are caused by inflationary processes,

non-payments, exchange rate fluctuations, etc.;

Force majeure risks that may

be caused by unforeseen circumstances (from change of political course to natural disasters).

Conduct a qualitative and quantitative risk analysis. The task of the first one is to determine the risk factors and the stages of work during which the risk arises. Quantitative analysis involves determining the size of the risk, which is a more difficult task.

Consists of the following sections:

Section 1. "Opportunities of the company (summary)".

Section 2. General description of the company.

Section 3. "Types of goods (services)".

Section 4. "Markets for the sale of goods (services)".

Section 5. "Competition in the sales markets."

Section 6. " Production plan».

Section 7. Marketing Plan.

Section 8 "Legal Plan"

Section 9. "Organizational plan".

Section 10. Risk Assessment and Insurance.

Section 11. "Financial plan".

Section 12 Funding Strategy.

Section 1. "Opportunities of the company (summary)"

This section should not exceed a few pages. Its text should be clear even to a non-specialist - the utmost simplicity and a minimum of special terms. Working on this section is extremely important, because if it does not produce a favorable product for investors and creditors, then they simply will not look beyond the business plan.

In general, the resume should give answers to future investors or creditors of the company (including its shareholders) to two questions: “What will they get if they successful implementation this plan?" and “What is the risk of them losing money?” This section should be developed at the very end of the business plan, when everything else is clear.

In the section "Opportunities of the company (summary)" all areas of the company's activities, target markets for each area and the place of the company in these markets are determined in priority order. For each direction, goals are set that the company is striving for, strategies for achieving them, including a list necessary activities. For each strategy, responsible persons. The same section contains information that gives an idea about the company, as well as all the necessary data characterizing its commercial activities.

Section 2. "General description of the company"

The actual business plan begins with a general description of the company. Its volume should not exceed several pages. The description should reflect the main activities and nature of the company. There is no need to go into details as they can be covered in other sections.

This section should answer the following questions. Is the company manufacturing, trading or operating in the service sector? What and how does it intend to provide its customers? Where is it? In what geographical limits does it intend to develop its business (in its area, nationally, internationally)?

You should also provide some information about what stage of development the company has reached. Is her business at an early stage where she does not yet have a fully developed product range? Does it have a product line in place but hasn't started marketing yet? Or is it already marketing its products and looking to scale up? Those. prove the feasibility of the project.

It is very important to formulate business goals. Perhaps the company is aiming to reach a certain volume of sales or in certain geographic areas. Or maybe she hopes to become open company or an attractive candidate for takeover by another firm. The statement of such goals is important for the reviewer and may generate significant interest in the proposals. Of course, these goals should look realistic and achievable.

Section 3. "Types of goods (services)"

This section of the business plan describes all the goods and services that the firm produces. The writing of this section is preceded by considerable preliminary work on the selection of goods or services that should become the basis of the firm's business. In the section, it is necessary to describe all existing and new goods and services offered by the company, answering the following questions:

1. What goods (services) are offered by the company? Describe them.

2. A visual image of the product (photo or drawing).

3. Product name.

4. What needs (present and potential) are intended to satisfy the proposed goods, services?

5. How variable is the demand for these goods (services)?

6. Are these goods (services) expensive?

7. To what extent do these goods (services) meet the requirements of the legislation?

8. In what markets and how are they sold?

9. Why do consumers prefer these goods (services) of the company? What is their main advantage? What are their shortcomings?

11. What are the prices at which goods (services) are sold? What are the costs of their production? How much profit will the sale of a unit of each product (service) bring?

12. What are the main technical and economic indicators of goods (services)?

13. Is this product branded?

14. How is the after-sales service for these products organized if they are technical products?

Section 4. "Markets for the sale of goods (services)"

This section is aimed at studying the markets and allows the entrepreneur to clearly understand who will buy his product and where his niche is in the market.

First, the entrepreneur needs to find the answer to the following questions:

1. In what markets does the firm operate or will it operate? What types of markets are used by the firm?

2. What are the main segments of these markets for each type of product (service)?

3. Are the markets (market segments) in which the company operates or will operate ranked according to commercial efficiency and other market indicators?

4. What affects the demand for goods (services) firms in each of these segments?

5. What are the prospects for changing customer needs in each of the market segments?

6. How is it expected to respond to these changes?

7. How is the study of needs and demand?

8. What is the total and import capacity of each national market and used segment for all goods (services) of the company?

9. What are the forecasts for the development of segment capacity in each of the markets?

10. What is the market reaction to new goods (services)?

11. Are there market tests and test sales?

After answering these questions in this section of the business plan, you must submit:

Assessment of the potential market capacity.

Estimating potential sales volume.

Evaluation of the actual volume of sales.

Section 5. "Competition in the sales markets"

Here it is necessary to make a realistic assessment of the strengths and weaknesses competing goods (services) and name the firms producing them, identify sources of information indicating which goods are the most competitive, compare competing goods (services) by base price, characteristics, service, warranty obligations and other significant features. This information should be presented in the form of a table. It should briefly justify the existing advantages and disadvantages of competing goods (services). It is desirable to display what knowledge about the actions of competitors can help your company create new or improved products (services).

It is necessary to show the advantages and disadvantages of competing firms, determine the scope of each competitor in the market, show who has the maximum and minimum price, whose products are of the highest quality. It is desirable to rank the competitive positions of the firm, which will clarify its position and identify opportunities for potential improvements. For each of the target markets, the firm's position should be compared with that of its competitors on criteria such as advertising, placement, products, services, prices, and image.

The rank of the company and the main competitors is indicated on a 5 or 10 point system. For each of the target markets it is necessary to compare transport costs with competitors' costs, the quality of products and packaging, compare price reduction opportunities, and have an idea of advertising campaign and company image.

With the decision to open own business, the question arises about the correctness of the organization and profitability of this idea. In order for everything to function without failures, the risks were calculated, and in the event of a crisis, it was easy to find a way out of the current situation, a business plan is drawn up, which is an excellent auxiliary tool for the manager.

– analysis, development strategy and forecast of all economic phenomena in the enterprise, which describes the complete life cycle products from creation to sale.

Drawing up a business plan will save any enterprise from unforeseen expenses, and at the initial stage it will show whether it is profitable to start this enterprise at all, whether it will generate income and its payback period.

Professionally compiled, must meet a large number of requirements formulated on paper, with special calculations. This is the most initial and most basic step on the way to big business.

A business plan is a cumulative display of movements cash flows and all economic change. But, as in any development, so in a project, it is necessary to observe consistency and moderation, and not strive to raise the bar too high in development. Everything should be extremely transparent and real.

A well-designed business plan can attract not only sources of additional financing, but also help to find highly qualified personnel and reliable suppliers. And the level of the drawn up business plan shows the reliability of the owner of the enterprise and his seriousness.

The business plan must not only be written correctly, but also must be readable and attractive, for various kinds investment. This, of course, depends on the business idea and the profitability of the project.

A business plan can and should be used both for a newly created enterprise, and for an already functioning one, at a new stage of its development or reconstruction.

The main functions of a business plan

Fundamental tasks for a business plan

  • Reducing the risks of activities shows the future sustainability and viability of the organization;
  • Attracting interest in future investments;
  • Shows through various economic indicators, development stability and prospects;
  • A business plan helps the business owner to better understand how to plan and organize the effective functioning of business processes.

The business plan itself, in fact, is a Feasibility Study (FS), which is also a plan for the development of the enterprise. The feasibility study was developed by the United Nations industrial development(UNIDO).

Brief structure of the business plan

Chapter 1

Chapter 2. Business plan and its marketing part.

2.1. Used goods and their creation

2.2. Sales routes

2.3. Evaluation of competitors in this consumer niche

2.4. Sales forecasts

2.5. Marketing plan

Chapter 3. Economic justification of the necessary resources.

3.1. Capacity Analysis

3.2. Capital cost items

3.3. Main production and its depreciation

3.4. Necessary raw materials and materials and their costs.

3.5. Total labor and personnel costs

3.6. Current production and maintenance costs

3.7. Project Implementation Plan

Chapter 4 Legal Issues and communications with government agencies.

4.1. Organizational and legal enterprise form

4.2. Plan for the creation and registration of the organization.

Chapter 5. Financial planning

5.1. Possible funding sources

5.2. Estimated costs at the first stage of the operation of the enterprise

5.3. Lending and its calculation if necessary

5.4. Financial result planning

5.5. Work schedule for the first stage of production

5.6. Expenses for taxation and settlements with funds

5.7. Calculation and schedule of cash flows

5.8. Enterprise economic management tools

5.9. Project calculation of economic indicators

Chapter 6. Risk assessment of the organization's activities

6.1. Presentation of the plan and summing up, its design.

6.2. Annexes to the business plan

6.3. Professional expertise and business plan analysis

6.4. CV and business plan

Features of the main points of the business plan

1) Writing a summary is one of the key tasks at the initial stage of a business plan. This is the "face" of the project, its outer shell. How the summary will be compiled, so the whole business plan will look like in the future. When drafting a large-scale project requiring additional financing, potential investors and various individuals who will evaluate the economic viability of a business idea first look at the introduction to the business plan, and decide whether they will get acquainted with it further. The summary should be extremely simple, understandable and economically justified. It should show the profitability of the enterprise.

2) In the Business idea section, the rationale for the feasibility of the entire project, what this confidence is based on, and whether the theoretical conclusions are supported by practice, should be clearly given. Here you also need to answer questions such as:

  • The main goal of the project activity;
  • What tasks will need to be overcome to achieve the goals;
  • What problems can be encountered on the way of development this stage enterprises and how to solve them;
  • What specific actions will take place on the way to the intended goal;
  • What are the main arguments to support confidence in a successful outcome?

These points of the business plan are best drawn up after writing the main part of the project, after all the calculations have been made and the main indicators have been compiled. All information in the introduction should be as concise and clear as possible, it is desirable that the volumes of these parts do not exceed 3-5 pages.

3) The chapter Marketing development of the enterprise describes the list of goods used, which will subsequently be sold. It also describes the main competitive advantages that will be attractive to the end customer, proves the profitability of this type of product, high level demand.

It is necessary to describe the level and scale of sales, the flows of its implementation and the quantity. Also, it is necessary to predict consumer demand for goods.

Based on the above research, a sales forecast for the year is compiled. Such a forecast is made in three versions: realistic, pessimistic and optimistic. Such data is best presented in tabular form.

4) An important nuance is the consideration of competitors, their responses and ways to solve all such problems. It is necessary to foresee the possible actions of competitors, their degree of aggressiveness, what impact they can have and their consequences, and what options are available for avoiding aggression. By answering all these questions, a competitive strategy in business terms. Then it remains to introduce and implement.

5) The production plan is the core of the entire project, so it must be drawn up plain language, with a minimum content of technical words. It is fully described here technical description and ways production processes completed production. Also, necessarily, mathematical calculations, calculations of production costs and other economic analysis production.

6) In the Organizational part, a description is required legal form enterprise, its tax regime and form of ownership. If there are shareholders and investors, then this should also be emphasized and given its due place in the business plan.

7) The financial chapter is one of the first to be drawn up and includes the main sections: balance sheet of the organization, analysis of profit and loss and forecasting of movement financial resources. This chapter contains a large number of calculations, analysis and financial results. This is the result of all of the above, combined into one financial result.

Features when drawing up a business plan

Before starting to draw up a business plan, an idea for the development of entrepreneurship must be formed, and much depends on its essence. Now, when the market is hard to surprise with anything, you need to look for your niche and fill it with original ideas.

Whatever the business idea is, it will be contained in a couple of sentences, but only a business plan will help to reveal it and make it real.

The structure of the business plan for different products may differ slightly, but the very essence and basis must be fully disclosed. After reading it, it should be clear that this entrepreneurial move will be very profitable and attractive, and the business owner is literate and easily oriented in the goods market, and his business will come to victory.