Design and structure of sections of the business plan. Business planning from A to Z

Cafe business plan example
Sample Pharmacy Business Plan
An example of a business plan for an online store
An example of a business plan for a clothing store
Restaurant business plan example
An example of a business plan for a beauty salon
Travel agency business plan example
An example of a car service business plan
Bank business plan example
An example of a hotel business plan
Coffee shop business plan example
Barbershop business plan example
An example of a camp site business plan
Photo studio business plan example

1. Cafe business plan example

Objective of the project. Create point Catering- a cafe in the central area to serve guests and residents of the city, in particular: students of the university, employees of office buildings, visitors to the shopping complex (here you can specify the specific addresses of the nearest objects).
Description of the project. The cafe will consist of 1 hall, bar counter, utility room - warehouse, 1 production shop. To organize production, you will need:

• — technological equipment(coffee machine, refrigerator, microwave oven, inventory, dishes);
• — cash equipment;
• - furniture;
• - Refurbishment of a non-residential building.

Description of the market. In the area where the cafe is located, there are now 2 fast food eateries. Our competitive advantages: expanded menu, large quantity seats, special offer - a set lunch with a fixed price in 5 minutes.

Investment plan:

• — get a loan in the amount of 150,000 rubles for repairs and purchase of equipment;
• - conduct staff recruitment;
• – conclude contracts for the supply of raw materials, products, drinks;
• - obtain permits for doing business.

The start of the project is 10/12/2013, the payback period is 6 months, the profitability of the project is 32%.

2. Sample Pharmacy Business Plan

Objective of the project. Making a profit in the sales market of high-quality and effective medicines, biological additives, hygiene products.
Project task. Ensure a competent marketing campaign, occupy the real market sector at least 20%.

Description of the market. Due to the constant increase in the number of chronic and seasonal diseases, the pharmacy market requires the opening of new outlets. Competitive advantage– highly qualified staff, cumulative discounts regular customers, extended time of the evening cash desk - until 22.00

Risks. Changes in legislation regulating the drug market, as a result of which prices for imported drugs may increase and demand may decrease.

Project stages:

• — Placement of a pharmacy in a busy area (city hospital No. 2);
• — Recruitment;
• — Creation of a round-the-clock reference hotline;
• — Purchase of equipment and adjustment of computer programs;
• - Conducting an advertising campaign.

Break-even analysis. A break-even monthly sales volume was set at 4,000 units and 160,000 rubles.
Financial indicators of the project. Return on sales - 34%, return on equity - 106% with inventory turnover - 0.79, OS - 16.82.

3. An example of a business plan for an online store

Objective of the project. Creation of an online store for maintenance corporate clients permanently.
Kind of activity- supplying customers with an assortment of office goods, equipment, furniture.
Description of the project. To organize a business you will need:

• — remote office;
• - computer equipment;
• — computer program;
• — organization of telephone and Internet communication with clients;
• — Express delivery;
• - automobile.

Market analysis. To date, the delivery market sector stationery to city offices is free. The main competitors will be stationary stores and online stores with delivery of goods from other cities. Our competitive advantages are a wide range, a flexible system of discounts, expressed as a percentage of the order amount, the minimum delivery time is 1 day.

Project strategy for 1 year:

• – conclusion of an agreement with a major supplier of goods of the required range;
• – accumulation of demand using the site and provision intermediary services between the supplier's warehouse and customers;
• — increasing sales volumes;
• — an investment in the creation of its own warehouse and stock of goods using a bank loan.

4. Sample Clothing Store Business Plan

Description of the project. Branded clothing store "Krasotka" will present several assortment groups- outerwear, evening dresses, underwear, accessories (bags, umbrellas, leather goods).

Market analysis. Within a radius of 1.5 km from the location of the store there are no specialized women's clothing stores, at a distance of 2.3 km there is shopping mall"Alley", which has points of sale for dresses, winter jackets, bags. Competitive advantage - the provision of installments for a group of fur and leather goods, a cumulative system of discounts, bonus program- a gift for 10% of the purchase price.

Trading plan.

• - One-day turnover - 88,200 rubles.
• - Markup - 32%.
• - Income of the 1st year - 9,567,000 rubles, 2nd year - 12,758,000 rubles.
• — The share of expenses in the profit structure is 6.89%.
• — The profitability of the project is 8.39% of the turnover.

Marketing strategy. The facade of the store overlooks a busy central street with a high human flow, it will include: a signboard, an information stand describing special offers, announcements of promotions and sales.

5. Sample Restaurant Business Plan

Project concept. European cuisine restaurant for the middle class with 50 seats.

Lecture number 3. The structure and content of sections of the business plan

Business plan structure:

1) title page;

2) abstract;

3) confidentiality memorandum;

Then its main sections.

1) summary;

2) business history of the organization (description of the industry);

3) characteristics of the organization's business object;

4) analysis of the business environment of the organization;

5) marketing plan;

6) production plan;

7) organizational plan;

8) financial plan;

9) risk assessment and insurance;

10) applications.

Immediately make a reservation that this structure of the business plan is only advisory in nature and does not claim to be exemplary. The list of sections and their content in each case may be supplemented or refined depending on the conditions in which the company operates.

Let us now turn to a detailed examination of the structure of the business plan and the content of its sections.

Business plan starts with title page, which is usually indicated by:

1) name of the project;

4) names and addresses of founders;

5) purpose of the business plan and its users.

The title page usually contains confidentiality memorandum. It is drawn up in order to warn all persons about the non-disclosure of the information contained in the plan and its use solely in the interests of the company that submitted the project.

Also, the title page may contain a requirement to return the business plan to the author if it does not cause interest to invest in its implementation.

After the title page follows table of contents- formulation of the sections of the plan indicating the pages and highlighting the most important points in accordance with the characteristics of a particular project.

The business plan may contain abstract, which gives short description goals and main provisions of the business plan (0.5 - 2 pages). The annotation can be formatted in the following order.

1. Enterprise.

3. Phone, fax.

4. Head of the enterprise.

5. The essence of the proposed project and the place of implementation.

6. Result project implementation.

7. Required financial resources.

8. Payback period of the project.

9. Expected average annual profit.

10. Proposed form and conditions of the investor's participation.

11. Possible guarantees for the return of investments.

IN administered the task of compiling a business plan and the circle of persons to whom it is addressed are indicated.

Summary(business concept) - a summary of the main provisions of the proposed plan, that is, information about the intended business and the goals that the enterprise or entrepreneur sets for himself when starting his own business or developing an existing one.

The concept is drawn up after writing all sections of the business plan, as it contains the most basic of all its sections.

The summary indicates business opportunities, their attractiveness, importance for the enterprise and the region, necessary financial resources (own or borrowed), possible return period borrowed money, expected profit and its distribution, investment conditions. The summary should contain the main purpose of the proposed business and the purpose of the business plan being developed.

Beyond highlighting main goal(goals) of the business plan, it is indicated for whom it is intended: for a potential investor or lender, possible business partners or shareholders, co-founders, management of the enterprise or the entrepreneur himself (as a means of self-organization), state or municipal authorities (in order to obtain support ).

Thus, the summary contains the following data:

1) ideas, goals and essence of the project;

2) features of the offered goods (services, works) and their advantages in comparison with similar products of competitors;

3) strategy and tactics for achieving the set goals;

4) qualification of personnel and especially leading managers;

5) demand forecast, sales volumes of goods (services, works) and the amount of revenue in the coming period (month, quarter, year, etc.);

6) the planned cost of production and the need for financing;

7) expected net profit, level of profitability and payback period;

8) the main success factors (description of methods of action and activities).

This section contains basic information about the company and the scope of its activities. It reflects the main events that influenced the emergence of the ideas of the proposed business, as well as the main problems facing the organization at the present time. The actual position of the enterprise in the market is assessed, the directions of its development for the future are indicated. A long-standing enterprise leads a brief history his economic activity. Specifies the type of proposed business. The types of activities that the enterprise intends to engage in or is already engaged in are represented.

The section describes the positive and negative aspects of the location of the enterprise. The main factors influencing or capable (under certain conditions) of influencing the activity of the enterprise are considered. This section also contains general characteristics industries.

The section ends with the formulation of the mission and goals of the enterprise and the definition of a business strategy.

In the section of the business plan "Characteristics of the organization's business object" ("Characteristics of services and products"), a description of the company's products from the consumer's point of view is presented. For this purpose, the following information is provided:

1) needs satisfied by the product;

2) quality indicators;

3) economic indicators;

4) external design;

5) comparison with other similar products;

6) patent protection;

7) indicators of export and its possibilities;

8) the main directions of product improvement;

9) possible key factors success.

The main purpose of the goods is to satisfy the needs of the client of the company. The business plan reflects the scope, the list of functional features, factors of product attractiveness. The factors of product attractiveness include value, possibility of purchase, price, quality, environmental friendliness, image, brand, shape, packaging, service life, etc.

Quality indicators are associated with the properties of the product - durability, reliability, ease and safety of operation and repair, etc. Some quality indicators can be quantified, the relevant data are given in the business plan. The presence of certificates of industrial products is indicated.

The difference between a new or existing product and a competitor's product is formed. The patent rights of the enterprise, patents for utility models, trademarks are described. The presence of licenses, as well as know-how, is indicated. Specifies the possibility of exporting products. If the products are supplied to the foreign market, then the main indicators characterizing the export (country, sales volume, foreign exchange earnings) are given.

For a new product, the business plan indicates whether this product meets the novelty requirement. This term refers to the following products:

1) a product that has no analogues on the market;

2) a product that has a significant qualitative improvement in comparison with analogue products;

3) a product that was already on the market, after which it was improved so that its properties changed fundamentally;

4) a product of market novelty, i.e. new only for a given market;

5) an old product that has found a new scope for itself.

The role of this section of the business plan is to present to the potential investor what new unique properties the product has, to prove that it is able to arouse the interest of buyers.

This section, as a rule, is devoted to research and analysis of the market, competition on it, etc. First of all, market research is aimed at identifying today's consumers of products and services and identifying potential ones. The priorities that guide the consumer when buying are determined - quality, price, time and accuracy of delivery, reliability of supplies, service maintenance etc.

As part of market research, market segmentation is carried out, the size and capacity of markets for the company's products are determined. Market segmentation refers to the allocation of individual parts (segments) of the market that differ from each other in the characteristics of demand for goods (services), i.e., the breakdown of consumers by motivation and other characteristics. Market size- the territory in which the sale of goods (services) of the enterprise takes place.

Market volume- the volume of goods (services) sold on the market during a certain period of time. The market capacity during planning is calculated in monetary and in kind. Knowing the capacity of the market and the trend of its change allows us to assess the prospects of the market in the planning period. For example, a market seems unpromising, the capacity of which is insignificant compared to the production capacity of the enterprise. In this case, the income from sales on it may not compensate for the costs of introducing it to the market and the costs of manufacturing products. At the same time, the large capacity of the market may not always determine the planned sales volume. In this case, one has to take into account the severity of competition, the degree of consumer satisfaction with competitors' products and other factors that determine the possibility of market development.

Methods for calculating market capacity for different products vary. When determining the capacity of the consumer goods market, the factors that form consumer demand are analyzed. This may include the following factors:

1) the number and sex and age structure of the population in the region;

2) the level of income and the structure of consumer spending of the population;

3) policy in the field of remuneration.

Market volume It is a dynamic indicator that develops under the influence of many factors. It is based on the relationship between supply and demand for the planned product. A generalizing indicator that characterizes supply and demand is commonly called market conditions. It is under the influence of conjuncture that the market capacity develops in a given period. Knowledge of the commodity market situation allows not only to determine its state, but also to predict the nature of further development, which is a necessary condition for forecasting the possible volume of sales during planning.

The program for assessing the current market situation depends on the characteristics of the product, the nature of the enterprise, the scale of production of a particular product, and a number of other factors.

An integrated approach to the study of market conditions involves the use of various, complementary sources of information, the use of a combination of various methods analysis and forecasting.

The following methods are most often used to collect and analyze information:

1) observation;

3) experiment;

4) modeling.

An effective method is observation based on the systematic collection of information on the state of commodity markets in combination with a retrospective analysis and forecast of the following indicators:

1) market capacity;

2) the number of suppliers of the same type of products;

3) sales volumes in physical and value terms;

4) development of sales of certain groups of goods;

5) sales speed;

6) stocks of products in distribution channels, etc.

In the practice of conjuncture analysis, observation provides more objective and reliable estimates than other methods of collecting information, since it provides a study of the behavior of the object of study in a real situation and a high representativeness of the results.

Survey is an oral or written appeal of a specialist conducting an analysis to employees of an enterprise, consumers or clients with questions, the content of which is the subject of research. With the help of a survey, it is possible to identify a system of preferences when choosing goods by consumers, the reason for returning a product or refusing to purchase. It can be conducted in the form of a questionnaire or interview.

Experiment is a study of the influence of one factor on another in a real situation. It provides, when analyzing the market, the possibility of separate observation of the influence of various factors, realism of conditions and control over extraneous factors. An experiment can reveal causal relationships when one or more factors change under controlled conditions, such as an increase in sales with a decrease in price.

Experiments can be carried out not only on real objects, but also on artificial models. When analyzing the market, economic and mathematical modeling is most often used, which allows you to create such analogues of the objects under study, which reflect all their most important properties and omit secondary, insignificant properties from the point of view of the experiment.

In the process of preparing this section of the business plan, answers are given to questions about who, why, how much and when will be ready to buy products tomorrow, the day after tomorrow and in general over the next 2, 3 or more years. This section lists all available product orders. Among other things, here:

1) it analyzes how quickly products (services) will establish themselves on the market, justify the possibility of its further expansion;

2) the main factors influencing the expansion of the market are assessed (for example, trends in the development of the industry, region, socio-economic regional and federal policies, the creation of competition, etc.);

3) the main competitors are monitored and evaluated. The strengths and weaknesses of the competitor and the compiler of the business plan, the competitiveness of the goods and services produced are singled out and analyzed;

4) based on the assessment of the advantages of the goods and services produced, the possible volume of sales in physical and monetary terms is determined.

Marketing- This is a system for organizing the activities of a company in the development, production and marketing of goods and the provision of services based on a comprehensive study of the market and real customer requests in order to obtain high profits.

The main thing in marketing is a dual and complementary approach. On the one hand, it is that all the activities of the company, including the formation of its production programs, scientific and technical research, capital investments, financial resources and workforce, as well as marketing programs, Maintenance and others should be based on deep and reliable knowledge of consumer demand and its changes. It is necessary to identify unsatisfied customer requests in order to focus production on their provision. On the other hand, it is important to actively influence the market and the existing demand, the formation of needs and consumer preferences.

The main principle of marketing is the orientation of the final results of production to the requirements and wishes of consumers.

To solve a complex set of problems of creating a product and its movement to the consumer, marketing must perform the following functions: analytical, production and marketing.

Analytic function includes studying:

1) consumers;

2) competitors;

3) goods;

5) commodity circulation and sales;

7) the internal environment of the enterprise.

As part of production function:

1) organization of production of new goods, development of more advanced technologies;

2) provision of material and technical supply;

3) quality management and competitiveness of finished products.

IN sales function(sales function) entering:

1) organization of the distribution system;

2) service organization;

3) organization of a system for generating demand and stimulating sales;

4) conducting a targeted commodity policy;

5) conducting a pricing policy.

Of great importance in marketing is command and control function which means:

1) organization of strategic and operational planning at the enterprise;

2) information support for team management;

3) organization of the communication system at the enterprise;

4) organization of marketing control (feedback, situational analysis).

The analytical function is a system of marketing research that solves the following tasks: the systematic collection, registration and analysis of data on problems related to marketing. Marketing research involved in making decisions on all aspects of marketing activities.

These studies and decisions made on their basis are reflected in the relevant section of the business plan - "Marketing Plan". This section explains the main elements of the plan in terms of products, markets, development of various industries. This section contains information about:

1) what marketing strategy is adopted by the company;

2) how the goods will be sold - through their own company stores or through wholesale trade organizations;

3) how prices for goods will be determined and what level of profitability on invested funds is expected to be realized;

4) how it is supposed to achieve sales growth - by expanding the sales area or by searching for new forms of attracting buyers;

5) how the service will be organized and how much money will be needed for this;

6) how it is supposed to achieve a good reputation of the goods and the firm itself in the eyes of the public.

Thus, this section includes items such as:

1) goals and marketing strategies;

2) pricing;

3) a scheme for the distribution of goods;

4) sales promotion methods;

5) organization of after-sales customer service;

7) formation of public opinion about the company and products;

8) marketing budget;

9) controlling marketing.

This section of the business plan is prepared only by the firm that is or will be engaged in production. For non-manufacturing firms, the need for long-term assets, working capital ax and cost forecast are defined in the "Financial plan" section.

Depending on the type of business, a brief description of the features is given in the production plan technological process manufacturing products or providing services. The production plan is formed on the basis of the marketing plan for manufactured products and the projected production capacities of the enterprise.

The developers of the business plan in this section must show that the enterprise can realistically produce the required amount of products in the right time and with the required quality.

Structure this section might look like this:

1) production technology;

2) industrial cooperation;

3) control of the production process;

4) environmental protection system;

5) production program;

6) production capacity and their development;

7) the need for long-term assets;

8) the need for working capital;

9) cost forecast.

This section of the business plan is devoted to the company's management system and its personnel policy. The section structure might look like this:

1) organizational structure;

2) key management personnel;

3) professional advisors and services;

4) personnel;

5) personnel policy of the company;

6) calendar plan;

7) social development plan;

8) legal support of the company's activities.

The organizational structure is a way and form of bringing together employees to achieve the production and management goals set for the enterprise. It is documented in the graphic diagrams of the structure, staffing tables, regulations on the divisions of the enterprise management apparatus, job descriptions of individual performers. The organizational structure is characterized by the number of links, hierarchy, the nature of the distribution of powers and responsibilities vertically and horizontally in the structure of the management system.

The organizational structures used in industry depend on many factors - the size of the enterprise, the amount of funds, the number of employees, the principle of operation, the structure of the market, etc.

The business plan provides information on:

1) on the production and technological structure of the enterprise;

2) on the functions of key units;

3) on the composition of subsidiaries and branches, their organizational relationships with the parent company;

4) on the organizational structure of management;

5) on the organization of coordination of interaction between services and departments of the company;

6) on the automation of the control system.

An assessment of the compliance of the organizational structure with the goals and strategies of the enterprise is given.

This section of the business plan considers the issues of financial support for the activities of the company and the most effective use of Money(own and borrowed) based on an assessment of current financial information and a forecast of the volume of sales of goods on the markets in subsequent periods, i.e., here a reliable system of data is presented that reflects the expected results of the company's financial activities.

The forecast of financial results is designed to answer the main questions that concern the manager. It is from this section that the manager learns about the profit that he can count on, and the lender - about the ability of a potential borrower to service the debt.

This section presents:

1) profit and loss statement;

2) balance of cash expenditures and receipts;

3) forecast balance of assets and liabilities (for the enterprise);

4) break-even analysis;

5) financing strategy.

In addition, based on the data presented, for analytical purposes, additional calculations are made of indicators of the financial condition of the enterprise (such as liquidity, solvency, profitability, use of assets, use of equity capital, etc.), indicators of return on investment, etc.

The activities of business entities are constantly associated with risk.

Exist different kinds risk depending on the object or action, the riskiness of which is assessed: political, industrial, property, financial, currency, etc. We will give brief description the most significant risks for the purposes of business planning:

1) sovereign (country) risk. It is a risk associated with the financial position of the whole state, when the majority of its economic agents, including the government, refuse to fulfill their external debt obligations. This risk was faced by foreign investors who purchased short-term government bonds in Russia on the eve of the 1998 crisis. foreign investor. The main causes of risk are usually called possible wars, catastrophes, global economic downturn, inefficiency public policy in the field of macroeconomics, etc.;

2) political risk. Sometimes it is considered as a synonym for country risk, but it is more often used when characterizing financial relations between economic agents and governments of countries that have a fundamentally different political system or unstable political situation when the possibility of revolution, civil war, nationalization of private capital, etc. is not ruled out;

3) production risk, to a greater extent due to the industry specifics of the business, i.e. the structure of assets in which the owners decided to invest their capital. The same capital can be used for absolutely different industries, it is obvious that the degree of risk of production activity in this case, and, consequently, the investment of capital in it, will be fundamentally different. Thus, the meaning of production risk lies in the fact that at the time of the establishment of the enterprise, its owners, in fact, make a strategically important and at the same time very risky decision - to invest in this species business. If the choice of business turns out to be erroneous, then the owners will suffer significant financial and time losses.

The reason for financial losses lies in the fact that in the event of a forced liquidation of an enterprise, its material and technical base and current assets in the vast majority of cases are sold at a loss, i.e., at prices that do not compensate initial costs. Even if we are not talking about the complete elimination of the material and technical base, its re-profiling and advertising campaigns to “promote” a new business require significant additional costs;

4) financial risk, determined by the structure of sources of funds. IN this case we are talking not about the riskiness of the choice of investing capital in certain assets, but about the riskiness of the policy in relation to the expediency of attracting certain sources of financing for the company's activities. In the overwhelming majority of cases, funding sources are not free, and the amount of the fee varies both by type of source and in relation to a specific source, considered in dynamics and (or) burdened with additional conditions and circumstances. In addition, the obligations in relation to the supplier of capital, assumed by the enterprise in the case of attracting one or another source of financing, are different. In particular, if obligations to external investors are not fulfilled in accordance with the contract, then bankruptcy proceedings may well be initiated against the enterprise, with inevitable losses for the owners in this case. The essence of financial risk and its significance, therefore, are determined by the structure of long-term sources of financing - the higher the share of borrowed capital, the higher the level of financial risk;

5) the risk of a decrease in the purchasing power of the monetary unit. This type of risk is inherent in entrepreneurial activity in general, and its meaning lies in the fact that inflation can lead to a decrease in business activity, profits, profitability, etc.;

6) interest risk, representing the risk of loss as a result of changes in interest rates. This type of risk has to be taken into account by both investors and business entities. Thus, bondholders may incur losses if the market tends to reduce the average interest rates for similar financial instruments. For enterprises, the risk of lower interest rates manifests itself in various aspects, and both progressive and regressive trends in the dynamics of interest rates can have a negative impact. So, if an enterprise issued a bonded loan with a relatively high interest rate, and subsequently, for one reason or another, interest rates on long-term financial instruments began to steadily decline, then the issuer incurs obvious losses. On the other hand, an increase in interest rates, for example, on short-term loans, leads to additional financial costs associated with the need to maintain the required level of working capital. Thus, the risk of changes in interest rates should be taken into account in the long-term and short-term aspects, with differentiation by types of assets, liabilities, instruments;

7) systematic or market risk. Represents a risk (characteristic of all securities) that cannot be eliminated through diversification;

8) specific, or non-systematic, risk. It has a narrow interpretation and is assigned to transactions with financial assets. Specific is the risk of a security that is not associated with changes in the market portfolio and therefore can be eliminated by combining this security with other securities in a well-diversified portfolio;

9) project risk directly related to business planning. Any enterprise is forced to one degree or another to engage in investment activities. The reasons for this are the need and expediency of diversifying economic activities, the desire to enter new markets for goods and services, the desire to participate in the development of a new niche (territorial or product) in the global market for goods and services, etc. As a rule, investment activities are implemented through the development and introduction of some investment project. Any more or less large-scale project requires appropriate financing and most often cannot do without debt financing, when an enterprise, in addition to its own sources (issues of shares, profits), raises debt capital by issuing a bonded loan or obtaining a long-term loan. Since borrowed capital is not free, the costs of servicing and repaying it, that is, current interest payments and periodic payments to repay the principal amount of the debt, are of a regular nature and therefore must have a constant source. In general, this source is the profit of the enterprise. If an enterprise intends to settle with external investors only at the expense of the profit generated by this particular project, then in this case it is precisely the project risk that arises, which can be interpreted as the probability of insufficient profit on the project for settlements with investors (in a broad sense, we are talking about external investors and owners of the enterprise, since if the income generated by the project is only sufficient to service external long-term debt, then such a project is unlikely to suit the owners of the enterprise). From the position of providers of loan capital, project risk, considered as the risk of non-repayment of invested capital, in some situations may develop into a country risk. This is the case if the government has acted as a guarantor for the project;

10) currency risk. Any entity that owns a financial asset or liability denominated in a foreign currency faces foreign exchange risk, which is understood as the possibility of losses as a result of changes in the foreign exchange (exchange) rate. Depending on the situation, the effects of changes in exchange rates can be extremely significant. Thus, as a result of the August crisis in Russia, when the dollar exchange rate against the ruble quadrupled for a short time, many enterprises were unable to pay off their Western creditors and investors;

11) transaction risk, representing an operational risk, i.e. the risk of losses associated with a particular operation. Since there are practically no risk-free operations in business, this risk is probably the most common, it is impossible to completely eliminate it. For example, a supplier may disrupt the rhythm of delivery, a debtor may delay payment of an invoice, a financial asset acquired with the expectation of capitalized profitability may depreciate due to financial difficulties of the issuer, etc.;

12) actuarial risk, covered by an insurance company in exchange for paying a premium. Actuarial calculations are called in insurance, understood as a system of measures to create a monetary (insurance) fund at the expense of the contributions of its participants, from which the damage caused by natural disasters and accidents is compensated, as well as other amounts are paid in connection with the occurrence of certain events. Insurance in many cases is a voluntary procedure, although some transactions, in particular in the banking sector, are subject to compulsory insurance. In the event that insurance takes place, it is precisely the concept of actuarial risk that arises as part of the total risk shifted to the insurance company.

With the development of market relations, business is always carried out in conditions of uncertainty and variability of both the external and internal environment. This means that there is always ambiguity about the usefulness of the expected end result and, consequently, there is a danger of unforeseen losses and failures.

The section structure usually looks like this:

1) formation of a complete list of possible risks;

2) assessment of the probability of manifestation of risks;

3) ranking risks according to the probability of manifestation;

4) assessment of the expected amount of losses in their implementation;

5) establishment and justification acceptable level risk (determination of the area of ​​acceptable risk);

6) highlighting the most significant risks;

7) risk insurance.

Earlier, we have already talked about the importance of competent business planning and the fundamental role of a business plan in the fate of your business. Recall that a business plan is a special document that provides information about the company, the product or service it produces, sales markets, marketing and financial policies. Also, the business plan contains a description of the list of business operations that are performed in the process of organizing and operating a business.

So, you are full of ideas and determination to start your own business. Now it's time to find out where exactly the preparation of a business plan begins, what is its structure and the content of the main sections.

Business plan: section content structure

First of all, it should be said that there is no one, universal "recipe" for drawing up a business plan. As noted in our last article, depending on the nature of the ultimate goal, there are different types of business plans. Thus, a business plan can be oriented both to an “external” addressee (a potential investor) and an “internal” one (a company employee, founder, department).

In addition, in accordance with the specifics of the functioning of each particular enterprise for which a document is being developed, the structure and sections of the business plan can vary significantly. Obviously, the structure of an innovative business plan will be fundamentally different from the structure of an organization's business plan.

However, there are certain modern standards for compiling business plans. And there are many standards. Among the most common are:

• the standard of the Federal Fund for the Support of Small Business (FFPMP),
• the standard of the European Union within the framework of the program to promote the acceleration of the process of economic reforms in the Commonwealth of Independent States (TACIS),
• and etc.

International economic institutions have developed recommendations that determine what basic information should be contained in the relevant sections of the business plan. According to these recommendations, a typical business plan structure includes:

1. Title page;
2. Annotation;
3. Memorandum of confidentiality;
4. Table of contents.

Among the main sections of the business plan should definitely be called:

1. Summary;
2. Analysis of the object;
3. Analysis of the object's business environment;
4. Marketing plan;
5. Production plan;
6. Financial plan;
7. Risk assessment.

More about each point of the business plan structure

Now consider in order the content of the main sections of the business plan.

Title page contains basic information about the organization, such as the name, data of leaders, legal and physical addresses, contacts.

Confidentiality Memorandum, often placed immediately after the title page, serves to alert all persons with access to the business plan to the confidentiality of the information contained in the document.

IN annotations the goals and objectives of this business plan are briefly defined.

Summary is a section that contains a description of the entire document, a summary of the main proposals of the plan.

Sections object analysis And analysis of the object's business environment provides basic information about the enterprise and the scope of its activities, analyzes the market, competition, reveals the real and potential the target audience project.

Marketing plan. And in this section, the main tasks of the marketing mix are being worked out, such as pricing, methods of distributing goods, stimulating sales, ways to attract new customers.

Production plan necessary to show what resources are required to produce a particular product. In this section, the technical aspects of production are worked out.

Via financial plan the most effective ways of using the organization's funds are determined. Conclusions are drawn on the basis of reporting, analysis of the current financial situation, as well as forecasts for the sale of goods or services.

In section risk assessment, as a rule, all possible types of risks that the company may face are listed, and ways to reduce them are considered.

Once again, we emphasize that there is no general standard for compiling a business plan. The range of tasks for which business plans are drawn up is very wide. Starting to draw up a business plan, remember that the main thing is that in the end this work will help you achieve your goals.

Someone is faced with the need to draw up a business plan directly at the stage of creation own business, but many students of economics have to deal with a business plan for the first time while studying at a university. Proper preparation of a business plan is a complex and multifaceted process that requires a certain amount of experience.

Of course, the implementation of such a training task can cause a number of difficulties. If the task associated with compiling a business plan is difficult, you can always turn to those who will help you sort out the problematic points. Dare, develop your ideas, and do what you really like. Remember - only with love for your work you can achieve real success.

Hello, dear readers of the Internet magazine about money "RichPro.ru"! This article will talk about how to write a business plan. This publication is a direct instruction for action that will allow you to turn a raw business idea into a confident one. step by step plan to achieve a clear goal.

We'll consider:

• What is a business plan and why is it needed;
• How to draw up a business plan;
• How to structure it and write it yourself;
• Ready-made business plans for small businesses - examples and samples with calculations.

At the end of the topic, we will show the main mistakes of novice entrepreneurs. There will be a lot of arguments in favor of creating quality And thoughtful business plan that will bring the realization of your idea and success affairs in the future.

Also, this article will provide examples of finished works that you can simply use, or you can take as a basis for developing your project. Ready-made examples of submitted business plans can be free download.

In addition, we will answer the most frequently asked questions and clarify why not everyone writes a business plan, if it is so necessary.

So, let's start in order!

The structure of the business plan and the content of its main sections - a step-by-step guide to compiling it

1. How to write a business plan: detailed instructions on how to write it yourself 📝

7. Conclusion + related video 🎥

For every entrepreneur who wants to develop himself and develop his business, a business plan is very important. He performs many responsible functions that no other person is able to do differently.

With it, you can get financial support and open, develop your business much earlier than you can collect a significant amount for the business.

Investors generally react positively to a good, thought-out, error-free business plan, as they see it as a way to make easy money with all the troubles invented and described.

In addition, even before the establishment opens, you see what awaits you. What risks are possible, what solution algorithms will be relevant in a given situation. This is not only investor-friendly information, but also the right plan if you get into trouble yourself. In the end, if the calculation of risks is too daunting, you can remake a little, transform the general idea to reduce them.

Creating a Good Business Plan is an excellent solution for finding investments and developing your own algorithms of action, even in the most difficult situations, which is more than enough in business.

That is why, in addition to their own efforts it is worth using "other people's brains". A business plan includes many sections and calculations, research and knowledge, only with successful operation, with which success can be achieved.

The ideal option would be to study all aspects on your own. To do this, it is not enough to sit and read the relevant literature. It is worth changing the circle of contacts, turning to courses and trainings, finding specialists for consultations on certain issues. That's the only way really figure it out in the situation and dispel all your doubts and delusions.

A business plan is worth writing for many reasons, however home is a clear algorithm of actions by which you can quickly get from point A(your current position, full of hopes and fears) to point B(in which you will already be the owner of your own successful business stable and regular income). This is the first step towards fulfilling the dream and the confident status of the middle class.

If you still have questions, then perhaps you will find the answers to them in the video: "How to write a business plan (for yourself and investors)".

That's all we have. We wish everyone good luck in business! We will also be grateful for your comments on this article, share your opinions, ask questions on the topic of the publication.

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 of a 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, draft design, working draft, prototype, pilot batch, serial production);

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

Opportunities for further product development;

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 the share of the company's products in the total sales volume in this market.

This section lists all available product orders for the first and recent years planned period.

It is required to carry out an analysis, determining how long the product can establish itself in 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 company 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, and the provision of services. At the same time, it is not necessary to strive to satisfy the interests and needs of all consumers at once. It is necessary to target a product or service to a specific group of buyers, 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 make it easier for you to choose the right competitive tactics and to prevent your firm from making 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 the market research are also the basis for the development long term strategy and the 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 of 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 (the time of the “window of opportunity” before the emergence of new competition as a result of the emergence of a new competitor);

Competitive advantages (strengths of the enterprise) - the ability to meet the needs of the market, market penetration, the reputation of the enterprise, the stability of the financial position, the 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 potential buyers and governments - how to meet the requirements, the time required for this, the costs associated with satisfying the requirements) and predicted changes in legal requirements;

Success factors 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 pricing and marketing strategy marketing 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 to stimulate 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 of a good opinion: how and by what means it is possible to achieve a stable reputation of their goods (services) and the company itself.

On the 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 next year's turnover will differ from the current one in the same way that the current year's turnover differs from last year's:

Next year's turnover = .

Analysis of trends and cycles. When forecasting by trend and cycle analysis, several main factors are studied. These are primarily long-term growth trends of the company, cyclical fluctuations in 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 can be factors such as population, incomes, 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 a 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 of 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 may lead to the loss of part of its resources, loss of income or additional costs as a result of production and financial activities.

Consideration should be given to at least the following types risks:

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.