Functions of a business plan in business management. Summary: Business plan and its functions. The main nuances to consider when preparing a business plan

Planning

1. Fundamentals of business planning.

2. Definition of a business plan.

3. The main functions of the business plan.

4. The relevance of developing a business plan.

5. Scope and priorities of the business plan .

6. Components of a business plan.

7. The main strategies of the enterprise.

8. General structure of the business plan.

9. Brief description of the project.

10. Description of the company ( enterprises).

11. Industry analysis.

12. Degree of maturity of the industry.

13. Industry sensitivity.

14. Target market. The theory of market forces.

15. Definition of the target market.

16. Size and development trends of the target market.

17. Analysis of the competitive environment. consumer preference factors.

18. Analysis of the competitive environment. Internal operating factors.

19. Distribution of market shares.

20. Potential competition and barriers to entry market.

21. Marketing strategy.

22. General concepts of marketing.

23. Marketing tools.

24 Elements of marketing. Marketing message.

25. Operations. Main aspects.

26. Production. Evaluation of the production plan.

27. Management.

28. Management structure.

29. Management style. Main elements.

30. Long term goals. Strategy for achieving goals.

31. Risk assessment.

32. Possible exit strategies.

33. Financial plan.

34. Structure of the Financial plan.

35. Profit and loss statement . Main components.

36. Balance sheet.

37. Journal of financial flows.

38. Flows from operating activities.

39. Flows from investment activities.

40. Flows from financial activities.

41. Financial ratios.

42. Investment proposal.

43. Possible applications to the business plan.

44. The main sources of information in the preparation of a business plan.

45. How to conduct market research.

1. Fundamentals of business planning.

Business planning is an objective assessment of one's own entrepreneurial activity enterprises, firms and at the same time a necessary tool for design and investment decisions in accordance with the needs of the market and the current economic situation.

In the general case, business planning provides for the solution of strategic and tactical tasks facing the enterprise.

Formal planning certainly takes effort, but it also provides considerable benefits:

1) makes managers think ahead;

2) provides the basis for making effective management decisions;

3) increases the ability to provide the company with the necessary information;

4) helps to reduce the risks of entrepreneurial activity;

5) leads to clear coordination of actions of all business participants;

6) allows you to anticipate the expected changes, prepare for a sudden change in the market situation.

2. Definition of a business plan.

Business plan- a concise, accurate, accessible and understandable description of the proposed business, an essential tool when considering a large number of various situations, which allows choosing the most promising solutions and identifying the means to achieve them.

A business plan is a document that allows you to manage a business, so it can be presented as an integral element of strategic planning and as a guide for execution and control.

A business plan is a document that convincingly demonstrates the ability of an enterprise to produce and sell a sufficient amount of goods (works, services) so that the profit margin satisfies potential investors.

main goal business plan development is planning economic activity firms for the nearest and distant periods in accordance with the needs of the market and the possibilities of obtaining the necessary resources. Along with the main, defining goal, the compilers of the business plan should reflect other goals:

1) social goals - overcoming the shortage of goods and services, improving the environmental situation, improving psychological climate in the country, the creation of new spiritual and cultural values, the development of scientific, technical and creative potential, the expansion of business contacts, international relations;

2) raising the status of an entrepreneur - the development and strengthening of the economic potential of an entrepreneur (including production potential, financial, technical and technological, scientific, educational, as well as spiritual).

This serves as a condition and guarantee of the possibility of successful subsequent transactions, increasing the prestige of the entrepreneur, generated by his fame, good reputation, guarantees of high quality goods and services;

3) other, special goals and objectives - the development of contacts, foreign trips, entry into various kinds of associations, etc.

Or, for example: + see abstract

Reasons for writing a business plan

You want to "sell" the business to yourself. This is a kind of self-control: are you doing the right thing by starting a business? First of all, you must convince yourself that you made the right decision, leaving your previous job, which guarantees a small (or large), but stable income, and plunged into the “entrepreneurial abyss”.

You want to get a bank loan.

You want to raise funds from outside investors. Regardless of what sources you want to raise funds from (investment funds, private investors), you will need a well-written business plan.

You want to create a joint venture or strategic alliance with a foreign partner.

Do you want to sign a major contract?. In a highly competitive environment, it can be quite difficult for entrepreneurs, especially those representing small or relatively young companies, to convince potential customers of the prospects and seriousness of intentions. A well-written business plan can be an argument in your favor when negotiating a contract with a buyer.

You want to attract new employees. Sometimes young companies need new employees with unique knowledge in a particular area of ​​management, production, marketing or finance, who are currently working in other companies.

You want to merge with another company or sell your business. It will allow you to convince the buyer or yourself (if you buy another company) of the profitability of the transaction.

You want to reorganize your business and streamline operations. A business plan, in which your business partners and key personnel are involved, will help you develop this vision and give you a clearer understanding of the goals and specific challenges that stand in the way of realizing this vision.

The success of an enterprise can be ensured if all available resources are directed towards a single goal and used with maximum effect. This is largely facilitated by the development and implementation of a business plan for the enterprise.

Business plan is a program for the effective management of an enterprise, aimed at increasing its competitiveness and sustainable financial position.

In the business plan, the goals of the enterprise are formed and justified, the ways to achieve them, the means necessary for the implementation of the funds and the final financial indicators are determined.

The business plan of an enterprise is a comprehensive plan for the development of an organization for a certain period and, along with reporting financial documents serves as the main document of production activity.

A business plan is developed to substantiate the current and long-term planning for the development of an enterprise, the development (selection) of new activities.

A business plan can be drawn up for a period of 3-5 years: for the first (current) year with a detailed consideration of the economic activity of the enterprise in the next 12 months and on an enlarged basis for the subsequent period.

Such a plan includes a description of the enterprise, its potential, an assessment of the internal and external environment in business and time, specific data on marketing strategy and business development. It notes the possibility of risks, i.e. it is shown that their existence is taken into account in the plan and measures are planned to reduce them.

Drawing up a business plan should be preceded by an analysis of the financial and economic activities of the enterprise, the market and feasibility studies of various alternatives for the development of the enterprise based on generally recognized standards.

A business plan helps to solve the following main tasks of the enterprise:

1. determine specific areas of activity of the enterprise, markets, and the place of the enterprise in these markets;
2. formulate long-term and short-term goals of the enterprise, strategy and tactics;
3. determine the composition and indicators of goods and the costs of their creation and sale;
4. to identify the correspondence of the existing personnel of the company and the conditions for motivating their work;
5. estimate financial position firms and assess the suitability of existing financial and material resources opportunities to achieve the set goals;
6. foresee the difficulties that may arise and interfere with the practical implementation of the business plan.
7. acts as a means of self-organization, the basis of corporate planning.

In a market economy, all enterprises develop business plans. Enterprises operating in a stable situation and producing products for a fairly stable market with an increase in production develop a business plan aimed at improving entrepreneurship and finding ways to reduce its costs. However, all these enterprises constantly provide for measures to modernize their products.

Enterprises that manufacture products at constant risk systematically work on a business plan in order to master new types of products, switch to new generations of products.

If an enterprise does not have sufficient own capacities to carry out the planned increase in production, then it can go by attracting investments, or by searching for partners, which also requires a business plan.

A business plan helps to coordinate the activities of partner firms associated with cooperation and the manufacture of one or more complementary products. A business plan also helps in finding investors, creditors, as well as in making decisions on expanding enterprises.

A business plan is the main document for the financial recovery of insolvent enterprises.

With the help of the Business Plan:

• developing a strategy for the survival of the enterprise
• a plan for carrying out reorganization measures is being drawn up
• organization of enterprise management in a crisis
• substantiates the need and possibility of providing the enterprise with state support

At present, the development of a business plan is useful for all Belarusian enterprises, since most of them are experiencing financial difficulties or are developing sales markets. A business plan is a document focused on achieving success mainly in the financial and economic field. The content and structure of the business plan of the enterprise are not strictly regulated, and unlike the plan of production and economic activity, it can contain an arbitrary number of sections, different content, content.

Enterprises independently determine the structure and volume of sections of the business plan, but the following main factors must be taken into account:

• features of the applied technology
• market features
• features of competitiveness and novelty of the product (services)
• the degree of elaboration of certain issues

Whatever the structure of the business plan, it will always contain fundamental sections, such as production, finance.

Picture. Enterprise Business Plan Flowchart

Similar to a business plan investment project business plan of the enterprise can be developed on the basis of Methodical Recommendations on development of business plans for investment projects. At the same time, a number of ministries and departments provide their own Regulations and recommendations for their subordinate organizations.

Thus, in the republic there are industry recommendations for the development of business plans for organizations of the Ministry of Industry. Industry recommendations are intended to ensure methodological and methodological unity in the development of short-term (annual) development forecasts for all organizations of the ministry's system.

The sectoral recommendations are based on the conceptual provisions for the development of the Ministry for the year, taking into account the allocation of target parameters of economic growth in production, linked to macro indicators of the development of the national economic complex of the country.

• assessment of the current state of organizations with the allocation of patterns and trends in its development
• substantiation of goals and objectives, the most important directions of economic development
• definition of external and internal factors and conditions for effective development
• setting specific parameters and priority areas for the development of organizations

The purpose of writing a business plan, in accordance with the Industry Guidelines, is to help the management of the organization form the most complete picture of the organization's position and opportunities for its development.

The business plan of organizations of the Ministry of Industry should contain a summary and sections of the main plan:

• characteristics of the organization and its development strategy
• marketing strategy
• production forecasting
• product quality management
• production capacity
• forecasting scientific and technological development
• cost forecasting, cost and material consumption reduction
• labor potential
• forecasting financial and economic activities
• restructuring
• investment plan
• calculation of the effectiveness of a business plan
• determination of macro- and micro-level measures that ensure the achievement of goals and objectives

To evaluate the effectiveness of a business plan, use integrated system indicators, including:

• the main financial performance indicators of the organization (volume products sold, cost of production, profit, number of employees, wage fund, fixed assets)
• qualitative indicators characterizing the efficiency of production due to the intensive activity of the enterprise (profitability, costs per 1 ruble of sold products, material consumption, capital productivity, productivity)
• indicators characterizing the financial strength of the enterprise, its liquidity (current liquidity ratio, equity ratio, capital turnover, solvency recovery ratio).

Business plans of organizations of the Ministry of Industry of the Republic of Belarus are subject to examination and evaluation in its sectoral and functional departments.

If there are comments identified during the examination and review of the business plan, the document is returned for revision and re-submission.

Moscow State University economics, statistics and informatics

Branch in Minsk

Department of Economics and Informatics

Course work

by discipline " BUSINESS BASICS »

Topic: "BUSINESS PLAN AND ITS FUNCTIONS"

Fulfilled

1st year student Minets Natalya Vladimirovna

Head Olekhnovich Galina Ivanovna

MINSK

1. INTRODUCTION

Each entrepreneur, starting his activity, must clearly understand the need for the future in financial, material, labor and intellectual resources, the sources of their receipt, and also be able to clearly calculate the efficiency of the use of resources in the course of the company's work.

AT market economy Entrepreneurs will not be able to achieve sustainable success if they do not clearly and effectively plan their activities, constantly collect and accumulate information both about the state of target markets, the position of competitors on them, and about their own prospects and opportunities.

With all the variety of forms of entrepreneurship, there are key provisions that apply in almost all areas of commercial activity and for different firms, but are necessary in order to prepare in a timely manner and circumvent potential difficulties and dangers, thereby reducing the risk in achieving your goals.

An important task is the problem of attracting investments, including foreign ones, to existing and developing enterprises. To do this, it is necessary to argue and justify the design of projects (proposals) that require investment. For these and some other purposes, a business plan is used.

The business plan is designed to help:

a) a new generation of entrepreneurs;

b) experienced leaders operating enterprises in competition;

c) receive national and foreign investments to boost the domestic economy and its individual sectors.

Business plans are usually drawn up for the following reasons:

1. For external use. To present the case in the most favorable light to people from the outside, for example, investors.

2. . For internal use. Here the case is presented with all the strengths and weaknesses. This business plan is used constantly as a management tool.

The importance of taking a serious approach to writing a business plan is as follows:

1. Today, an increasing number of people are involved in entrepreneurial activity, most of them having little idea of ​​its essence. Many of them have never led any commercial enterprise and they do not always clearly imagine the solution of those numerous problems that life poses to them at every step;

2. The appearance itself began to change dramatically economic model in connection with the beginning of mass privatization, corporatization. New conditions enact new laws economic life hitherto unknown to us;

3. Any commercial activity requires connection in single system four factors: nature, which gives a person materials, raw materials, etc., human strength (physical and mental), entrepreneurial initiative and money, which would move this system. But, as a rule, a novice entrepreneur does not have much money, they can be borrowed from a bank, and in the current economic crisis of the domestic economy, foreign investor. But you can take this money only if the application is well substantiated and there is confident proof that the money received will bring profit both to the entrepreneur himself and to the one who gives it to him.

A business plan is designed to help solve all these problems, the main goals of which are:

Studying the market for the planned output of products or the provision of services in terms of their quantity and quantitative characteristics;

Analysis of the estimated costs of manufacturing products or providing services, comparing planned prices with current and possible future ones, determining the potential profitability of a commercial enterprise;

A comprehensive analysis of the expected course of events in the planned case, the study of possible difficulties and ways to overcome them;

Identification of a number of indicators by which it will be possible to characterize the progress of the work begun.

Any business has its own characteristics, therefore, there can be no "standard" plan that is acceptable in all cases. There are five proven principles for writing any business plan. It should be:

concise;

logical;

truthful;

Be backed up by numbers.

True, sometimes, in order to adequately reveal the essence of the problem, it is made quite lengthy, but at the same time, so that the reader's interest does not weaken, he should not be overly overloaded. Most projects should be limited to 10-20 pages.

2. COMPOSITION OF A BUSINESS PLAN.

2.1. PURPOSE OF THE BUSINESS PLAN.

A business plan is a document that describes all the main aspects of the future of a company or new activity, contains an analysis of all the problems that she may encounter, as well as ways to solve these problems. A correctly drawn up business plan answers the question: is it worth investing money in the business at all and will the project bring income that will pay off all the effort and money spent?

It is very important to do it on paper in accordance with certain requirements and carry out special calculations - this helps to see future problems and understand whether they can be overcome and where you need to insure yourself in advance.

The business plan is a comprehensive document that substantiates and evaluates the project from the standpoint of all the main features that distinguish the project as strategic decision from ongoing management activities.

"Project" refers to a set of interrelated activities designed to create new products or services. The novelty and originality of the project is limited by time frames, beyond which the project loses its value, becomes unclaimed by the external environment.

To create and implement a project, limited resources are required: labor, material, financial, technical.

If the project is created and implemented in a competitive environment, then the development of a business plan is required to justify its effectiveness. In the absence of competition, the project initiator is limited to a feasibility study.

All participants are interested in the successful completion of the project. Therefore, the business plan must contain reasoned information that satisfies their interests. So:

Project manager and team - a share in the profits, remuneration based on the results of work (in the case of employment by a project customer), an increase in professional rating;

(owner-customer) - income from the implemented project, the introduction of new business processes in the company's activities and, ultimately, the transformation of the company in a given strategic direction;

Authorities - taxes from all participants, as well as solving social, economic, environmental and other problems of the region in which the project is being implemented;

Consumers - goods and services;

Investors - return of invested capital with interest, conditions for stable profitable activity in the chosen strategic area of ​​management;

Other interested parties are the satisfaction of their economic and non-economic interests.

The best way to assess your chances of success is to plan and stick to your targets. The plan will save you from commercial activities that are doomed to failure.

The plan will provide the necessary information to those who are interested in objective assessment business project, especially if necessary external funding. A carefully crafted plan can be quickly developed into a financial proposal that will satisfy most creditors.

The main value of a business plan is determined by the fact that it:

It makes it possible to determine the viability of the company in a competitive environment;

Contains a guideline for how the company should develop;

Serves as an important justification tool for obtaining financial support from external investors.

The personal involvement of the manager in the preparation of the business plan is so important that many foreign banks and investment firms refuse to consider applications for funds at all if it becomes known that the business plan was prepared from beginning to end by an outside consultant. Getting involved in the work personally, the head of the company, as it were, models his future activities, checking both the idea itself and himself: will he have the strength to ensure the success of the project and move on?

It should be noted that a business plan is a promising document and it is recommended to draw it up for the first year on a monthly basis, for the second - on a quarterly basis, and only starting from the third year can it be limited to annual indicators.

2.2. INITIAL INFORMATION FOR PREPARING A BUSINESS PLAN.

Before writing a business plan, it is necessary to collect all the initial information.

It is necessary to estimate the demand for goods (works or services) that are proposed to be produced. It is necessary to understand what and to whom will be sold and why people buy it. It must be remembered that people are buying not just a product or service, they are buying a set of certain benefits, solving their consumer problems. This set of advantages includes four elements (marketers call them the marketing mix) - the characteristics of the product itself, its price, the promotion of demand for this product, and the place of its sale.

The essence of the central idea of ​​marketing theory is that the market includes quite separate divisions(segments). Each segment has specific requirements for products or services. If an enterprise brings its products or services in line with these requirements and does it better than competitors, then it will be able to increase its market share and, therefore, increase profitability. An important circumstance in this case will be the definition of buyers - what are their needs and how to reach them, to bring their products to them. Without a good understanding of the needs of buyers (customers), it is impossible to assess the strengths and weaknesses of products and services.

The necessary data can be obtained by contacting the relevant organizations, or you can conduct your own research. The source of information may be publications of industry associations, government reports, articles in scientific journals, internet information.

Data on potential market sizes can justify those provisions of the business plan that relate to marketing. They should include information about competing firms, margins, market trends and growth prospects.

Production information includes determining the production needs of the enterprise, depending on what products it is going to produce. Most of the necessary information can be obtained from manufacturers of similar products.

In today's rapidly changing world, technological aspects and the economic environment can create both additional opportunities and certain challenges. Usually, advances in technology make it possible to perform a task better and at a lower cost. Some technological processes may lead to improved product quality or improved service levels, while others may enable the same work to be done more productively and at lower cost.

When collecting production information, the following issues should be considered:

- production operations: it is necessary to establish a list of all basic processing and assembly operations, to find out if some of them can be entrusted to subcontractors, and if so, which ones and to whom;

- raw materials and supplies: make a list of all types of raw materials and materials, establish the name of supplier companies, their addresses and approximate prices;

- equipment: make a specification of everything necessary equipment and for each piece of equipment, find out whether it can be rented (rented) or whether it needs to be bought;

- premises: determine the need for production space, the possibility of renting premises, their purchase, etc.;

- overheads: expenses for the purchase of tools, overalls, stationery, payment of bills for electricity, water supply, etc. municipal services, on the wages management personnel etc.

Company property - premises, machinery, equipment, vehicles- can give an idea of ​​the potential that the company currently has in relation to its expansion without or with the attraction of additional investments, as well as in relation to the development of new market segments. It is important to pay attention to the terms of depreciation of property, its wear and tear, to assess when it will need to be replaced. It is necessary to constantly monitor the efficiency of the equipment, its ability to produce products that technologically meet the level of modern requirements.

Financial information is necessary for a comprehensive assessment of the financial aspects of the company. Based on this information, potential investors will judge the profitability of the project, how much money will need to be invested in the project in order to get it on its feet and cover current costs. initial stage and about how you can get the necessary funds (issue of shares, loans, etc.).

There are three groups financial indicators, which allow assessing the viability of the enterprise:

1) forecast of income and expenses for the first 2 years;

2) cash forecast for the same period;

3) the company's balance sheet for this moment and a forecast of the state of the company's assets and liabilities for the year ahead (balance plan).

The forecast of expenses and incomes of enterprises is based on data on the expected volume of demand.

The cash flow forecast should show the firm's ability to pay its bills on time. It should estimate the initial cash flow, expected receipts and payments, indicating volumes and timing.

The balance sheet characterizes the financial situation of the company at a particular moment. It reflects assets (what the company owns), liabilities (its debt) and funds invested by the owner of the company and its partners. Information about the balance sheet is available only for operating companies.

All this information is reflected in the business plan.

The business plan must take into account the real conditions of the investment policy in force in Russia. If the project is supposed to receive borrowed funds from several investors, then it is necessary to preliminary stage have information about investment conditions. Investors, including government ones, impose strict requirements on the content of projects, determine the duration of short-term and long-term loans, the level of interest rates for a loan, the minimum and maximum amounts of a loan amount.

The composition of the business plan

1. Title page.

2. Resume.

3. Goals and objectives.

4. Description of the type of activity, products (work or service).

5. Market analysis.

6. Marketing plan.

7. Production plan.

8. Management personnel.

9. Sources and amount of funds required.

10. Legal Plan

11. Risk assessment

12. Financial plan.

All sections of the business plan should correspond with each other. The development of each subsequent section may lead to adjustments to the previous ones. Therefore, several options for a business plan are being developed.

It should be noted that each manager must draw up a business plan depending on the specifics of the development of his company and, based on a personal assessment of the sufficiency of the material presented, in order to convince the investor of the expediency of investing money in this particular project. One of the main requirements is the analysis of strengths and weaknesses business, which ensures the objectivity of the arguments of the designer of the business plan.

Each section of the business plan has an economic assessment of the proposed activities, which justifies the objectivity of the indicators of the financial plan.

3. ELEMENTS OF A BUSINESS PLAN

3.1. TITLE PAGE

The title page of the business plan is calling card business project and its developers. Therefore, it contains information not only on the name of the project, but also a brief annotation of the essence of the project and its role in the development of the strategic economic zone chosen by the company's management. The annotation includes information about the project developers, business area, start and end dates of the project. Project financing indicators, possibly as a percentage (total amount, own funds, borrowed funds, state support funds) it is desirable to indicate on the title page, despite the fact that they are presented in more detail in the summary and financial plan.

3.2.SUMMARY

This section should not exceed a few pages. Its text should be clear even to a non-specialist - extreme 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 2 questions: “What will they get if this plan is successfully implemented?” 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 of necessary measures. Responsible persons are identified for each strategy.

The same section contains information that gives an idea about the company, as well as all the necessary data characterizing its commercial activities.

3.3.GOALS AND OBJECTIVES

An analysis of the idea should be given here. It is necessary to analyze the factors that caused the emergence of the idea and its attractiveness. How will they develop in the future?

Do not forget about the planning hierarchy. The plan should disclose the goals and objectives of the enterprise.
ANALYSIS OF THE PERSPECTIVE OF THE IDEA
(SWOT ANALYSIS)
SWOT is an abbreviation English words:

strenth - strength
Weafness - weakness
Oportunitis - opportunities
Troubles - threats

This analysis is also called situational analysis. The strengths and weaknesses of the idea are those characteristics of the idea that can be controlled by the entrepreneur, which he can influence. They usually refer to the present.

Here it is necessary to consider the following factors:

Organizational ( - legal form availability of own or rented premises);

Marketing (location, marketing complex, market, its segment; competitors: how the product (service) will differ from the competitive one);

Technical (production assets: condition and resources);

Financial (availability of own funds);

Personnel (skills and professional shortcomings, how much the idea corresponds to the ideas, knowledge and skills of the entrepreneur).

Opportunities and threats are those characteristics that are beyond the control of the entrepreneur and may affect the outcome in the future. Here it is necessary to take into account the following factors:
- economic environment ( governmental support small forms, tax legislation);

Socio-cultural environment;
- technological environment;
- demographic environment.

Capabilities:
- improve professional level;
- there is a chance to get New Product;
- use of new materials, new raw materials;
- favorable tax and credit policy.

Threats:
- customs clearance;
- the emergence of competitors (but can be a strong point).

GOAL-SETTING.

Success in the business world is critically dependent on three elements:

Understanding the state of affairs at the moment;

A clear idea of ​​the level that the entrepreneur is going to achieve;

Planning the process of transition from one state to another.

After analyzing and evaluating the idea, you can thereby determine your state (strengths and weaknesses, opportunities and dangers) at the moment.

After completing the assessment, it is necessary to start formulating goals and objectives. This process consists of 2 stages. First, it is necessary to establish what kind of business is being conducted - a task that is more difficult than it might seem at first glance, and then to determine the main, quantified goals for the future, reflecting the aspirations of the business, and determine which of them are realistically achievable.

Having solved the problem with goals and objectives, it is necessary to determine ways to achieve these goals. To do this, it is necessary to develop a strategy and formulate operational plans.

The business goal statement should, first of all, contain the main activities of the company. They outline the boundaries of a business, defined by its strengths and weaknesses.

The formulation of your main lines of business should be, on the one hand, narrow enough to give a specific direction of activity and focus on the main thing, and on the other hand, cover enough area to leave room for growth.

Ultimately, there must be something here that would fundamentally distinguish the entrepreneur from his competitors. You also need to include certain elements here that reflect how the entrepreneur wants to see his business in the future. These elements may include growth, profitability, some other indicators. They must convey a certain image of the business, to which both he and his employees could aspire.

3.4. PRODUCT (SERVICE)

The main part of the business plan is:

A description of the product or service that is intended to be offered to future customers and for which the entire project was conceived. In this case, it is necessary to clearly and concisely answer the questions:

a) what needs are intended to satisfy the product (service) designed for production;

b) its features and distinctive qualities, which will make it possible to prefer it to the goods (services) of competitors;

d) whether there is a visual image of the goods, products obtained using new technologies (photographs, drawings);

e) what is the approximate estimate of the selling price of the product (service) and the costs that its production will require;

e) the approximate amount of profit that each unit of the product will bring;

g) characteristics of the quality of the goods, the advantages of its design, packaging;

h) organization of product service (if it is a technical product)

3.5.. MARKET ANALYSIS

The market and marketing are decisive factors for all companies. The most ingenious technologies are useless if they do not have their customers. Market research is one of the main challenges of new business. Thus, the market and marketing section of a business plan is often the most difficult to write.

The volume of this section should contain no more than 5-6 pages of typewritten text.

A typical market research process involves 4 steps:

Determining the type of data that is needed;

Search for this data;
- data analysis;
- implementation of measures that allow using this data for the benefit of the enterprise.

First stage- grade potential capacity market, i.e. the total cost of goods that buyers in a particular region can buy in, say, a month or a year. This value depends on many factors - social, national, cultural, climatic, and most importantly - on economic ones, incl. on the income level of potential buyers, the structure of their expenses, inflation rates, the availability of previously purchased goods of a similar or similar purpose, etc.

Second phase- an estimate of the potential amount of sales, i.e. the market share that, in principle, one can hope to capture and, accordingly, the maximum amount of sales that one can count on.

As a result of such an analysis, you can, in the end, determine the approximate number of customers per month that you can count on.

But to get them really, you need third stage, the third step towards estimating real sales volumes. At this stage, it is necessary to assess how much can really be sold (received for the provision of services) in specific conditions of activity, with possible advertising costs and the price level that needs to be set, and most importantly, how this indicator can change month by month.

Naturally, at the same time, you need to collect information about your possible competitors: their products, product quality, approximate prices and sales conditions.

Therefore, the following questions need to be answered:
Who is largest producer similar products?

Their products: main characteristics, quality level, design, customer opinion.

What is the price level for their products? What is their pricing policy?

You need to evaluate your competitors very soberly. But do not be afraid of them, but point out those gaps in their strategy or product quality characteristics that open up a real chance for you to succeed.

And, of course, the fourth stage is the implementation of measures that allow using this data for the benefit of the enterprise.

3.6.MARKETING PLAN

The section should be informative, useful and persuasive

The volume of the section is 3-4 pages of typewritten text.

In order for potential customers to turn into real ones, a company needs to have a marketing plan. This plan should show why customers will buy the product.

Marketing applies under the following conditions:

1. Saturation of markets with goods, i.e. when supply exceeds demand. Buyer's Market.

2. Intense competition, increased struggle for the buyer.

3. Free market relations, i.e. opportunities to choose sales and supply markets without administrative restrictions, set prices, conduct commercial policies, etc.

4. Complete independence of the company in the choice of goals, objectives, management, structures, salaries. In the distribution of funds by budget items, etc.

When implementing a marketing plan, it is necessary to be based on the following principles:

1. The principle of understanding consumers.

It is based on taking into account the needs and dynamics of market conditions. Business is impossible if the firm is focused only on profit, and not on understanding consumers and their needs.

2. The principle of "Struggle for consumers"

It is implemented by influencing the market and the consumer using all available means (product quality, advertising, service, design, price, etc.)

The essence of this principle is the struggle for the consumer, and not the sale of goods. Goods and services in this case are only a means to an end, not the end itself.

3. The principle of "Maximum adaptation of production to market requirements"

This principle is that all the company's activities are based on knowledge of consumer demand and its changes in the future. It makes the production of goods and services functionally dependent on market demands and requires the production of goods in the range and volume required by the consumer.

When determining a marketing strategy, it is necessary to proceed from 5 possible concepts of marketing activities:

1. The concept of improving production (production).

Asserting that the firm's goods and services will find a market for them if they are widely available and affordable. The management of the company that has chosen this concept of activity must give strategic priority to improving production (reducing production costs) and increasing the efficiency of the distribution channels.

2. The concept of product improvement.

Affirms that goods and services of the highest quality will be sold on the market, the best performance and operational performance.

The management of the company that has chosen this concept needs to coordinate its efforts to improve the goods by modifying it and developing new models.

3. The concept of intensifying commercial efforts (sales).

Affirms that goods and services will find a marketplace if the firm spends significant efforts on marketing and sales promotion.

4. The concept of marketing (consumer).

Affirms that goods and services will be marketed if the firm correctly identifies the needs and requirements of target markets and satisfies them more effectively and efficiently than a competitor.

5. The concept of social and ethical marketing.

It consists in the application of marketing concepts, taking into account the simultaneous performance of services, meeting the needs of buyers of goods and society as a whole.

Marketing activities typically include:

The study of consumers of goods and services of the company and their behavior in the market;

Analysis of the company's market opportunities;

Evaluation of manufactured goods and services offered, the prospect of their development;

Analysis of used forms and distribution channels;

Evaluation of pricing methods used by the firm;

Studies of measures to promote goods (services) on the market;

Studying competitors;

Choosing a "niche" or the most favorable market segment.

It should be remembered that such elements of marketing as segmentation, positioning of goods on the market are fundamental. Ultimately, all marketing activities firms are focused on creating new products that consumers need to find new markets for their products and retain their market share.

From this activity depends on the volume of sales of goods and profit, which is the main goal of the company.

The success of the company in the competitive struggle largely depends on how justified the chosen segment of the market is. A market segment is usually conducted by customers, by product parameters, and by major competitors.

One of the most important elements of a marketing plan is also pricing.

The price is associated with such marketing functions as the characteristics and image of goods and firms. Prices change frequently throughout life cycle goods. From high - to attract selective buyers, following fashion and focusing on prestige, to low prices - for mass consumption.

When analyzing the pricing methods used by the company, it is advisable to proceed from the following provisions: the possible price can be determined based on:

Production cost;

Prices of products for a similar product or substitutes;

The unique advantages of the product;

Prices determined by the demand for this product.

On the basis of the cost price, the lowest possible price is usually estimated, which corresponds to the lowest production costs.

Based on the analysis of competitors' prices, the average level of prices for goods is determined. The maximum possible price for products that differ high quality or unique features. Prices determined by demand or market conditions for these goods can fluctuate throughout the range from minimum to maximum prices.

Important, from the point of view of marketing, is the development by the company of its pricing policy. An expedient pricing policy is as follows: you need to set such prices for your goods and change them in such a way depending on the situation on the market in order to capture the maximum amount of profit.

Next milestone marketing is a scheme for the distribution of goods, that is, the organization of goods marketing.

A distribution channel is the path along which goods move from the producer to the consumer.

Distribution channel participants perform a number of functions, the main of which are as follows.

1. Research work– collection and analysis of information necessary for planning and organizing sales.

2. Stimulation - the creation and dissemination of information about goods that would facilitate its acquisition by a potential buyer, as well as the promotion of wholesale sales.

3. Establishing contacts - establishing and maintaining communication with potential buyers.

4. Pre-sale adaptation of goods - adjustment of goods to the requirements of buyers.

5. Negotiating - agreeing on prices and conditions for the successive act of transferring ownership or possession of goods.

6. Organization of commodity circulation - transportation and warehousing of goods.

7. Financing - finding and using funds to cover the costs of the functioning of sales signals.

8. Acceptance of risk - taking responsibility for the functioning of distribution channels.

Thanks to specialization, these functions can be performed by different participants in the distribution channel (firms or individuals), which allows the manufacturer to save resources to a certain extent.

A distribution channel can be characterized by the number of its constituent links or levels.

1. The ability to attract attention (how effectively attention is attracted by the heading, layout, quality of the illustration of the material, how effectively they affect precisely those categories of potential buyers for whom the advertising message is intended).

2. The strength of the emotional impact (how well the main advertising argument is chosen and how effectively it is presented).

3. The strength of the influence on factor behavior (how convincingly the message accepts the sequence of its advice and how likely it is that the potential indicators of action perform those actions that the message prompts).

4. Informativeness (how clearly and clearly the advertising argument is stated, how succinctly the usefulness for the purchase of the advertised object is shown).

Based on the foregoing, five basic principles of advertising development can be formed:

1. What is perceived consciously is usually retained in memory longer.

2. What is said at the beginning and at the end of the message is remembered better than what is said in the middle.

3. If the material is varied or unusual, then it is remembered better.

4. Information is easier to remember and better perceived if it does not contradict the usual concepts, beliefs or opinions.

5. It is necessary to take into account the spirit of the main trends in social life.

The last element of the marketing plan should be considered the formation public opinion about the company and product.

1. The system of creating a favorable attitude towards the company, the broad masses of the population, including the government apparatus and state institutions. To this end, they maintain contact with representatives of the media through a press conference, publishing articles in newspapers and magazines or television reports, social or charitable activities, anniversary events and organizing “open doors”.

2. Implementation trade products, which is associated with the demonstration of goods, showing the advantages, existing options and models, prices and the provision of services.

4. Provision of consulting services with the issuance of proposals to the management on issues of public recognition of the company, its position in the market and image.

3.7. PRODUCTION PLAN.

This section should describe all production or other work processes that take place in the enterprise. Here you need to consider all issues related to the premises that the company will occupy, their location, equipment, personnel. In addition, this section should pay attention to the planned involvement of subcontractors.

Investors are always interested in the question: how will a business guarantee the quality of its products or services? Therefore, it is necessary to briefly explain how the production system is organized and how control over production is carried out. production processes.
They are also interested in how control is exercised over the main elements included in the cost of production (for example, labor and material costs).
Finally, this section should address issues related to lead times, the number of major suppliers, and how quickly output can be scaled up or down.

3.8. MANAGEMENT STAFF

Investments are made in specific people, not in a business plan. Therefore, this section is one of the most important. He should explain how the steering group is organized and describe the main role of each member. It is unlikely that small firm at an early stage of its development will be able to assemble a fairly balanced team. Therefore, it is reasonable to pay attention to both the strengths and weaknesses of the leadership team. To identify weaknesses in management, you should seek the help of consultants.

This section should provide data on partners, their capabilities and experience, a list of their main achievements - this makes it possible to judge their ability to achieve the goals outlined in the business plan.

3.9. SOURCES AND AMOUNT OF FUNDS REQUIRED

This section should provide considerations regarding:

The amount of funds required;
- from where it is planned to receive this money, in what form and by what time;
- timing of refunds.

In practice, here we are talking about what share of the necessary funds can and should be received in the form of a loan, and what is better to attract in the form of share capital.

The main task is to set a fair price from the point of view for the share of the business that is supposed to be ceded to the investor. At the same time, this price should be flexible enough, especially for secondary items, to allow for the wishes of investors to be taken into account. This is a situation that requires negotiation!

The third aspect of the section is the timing of the return of borrowed funds.

3.10. LEGAL PLAN

This section is especially important for new firms. Special attention the entrepreneur must pay attention to the justification of the organizational and legal structure of the company in which he intends to conduct business. In practice, we are talking about the form of ownership and legal status firms: privately owned, cooperative, publicly owned, open or closed joint-stock company, joint venture and so on. Each of these forms has its own characteristics, its pros and cons, which can also affect the success of the project, and therefore are of interest to investors and partners, but the main entrepreneur must justify the reasons for choosing one or another form of ownership and business organization, outline possible prospects for changes in these forms and explain why he considers such a strategy to be the best.

In addition to justifying the forms of ownership, the section should present all legislative and regulations governing the activities of the firm. The formal content of this section is as follows:

1. date of creation and registration,

2. by whom and when registered,

3. constituent documents,

4. legal address,

5. form of ownership,

6. the most significant shareholders of the company,

7. for a joint-stock company:

7.1. the number of shares authorized to be issued,

7.2. the number of outstanding shares,

7.3. price of one share

8. aspects of the company's activities subject to state control and regulations,

9. copies of licenses for activities to be considered in the business plan,

10. copies of agreements and contracts with other organizations for these types of activities,

11. changes in legislation that may affect the activities of the company and other documents (lease agreements, patents, contracts),

12. features of the legal system of the country of the market in terms of:

12.1. politic system,

12.2. environmental laws,

12.3. patent protection,

12.4. occupational health and safety,

12.5. consumer protection.

3.11. RISK ASSESSMENT

The purpose of this section is to highlight the main points from the mass of financial data contained in the following section. For example, it should mention the likely value of the company if everything goes according to plan and what sales and profits will be.

Every new enterprise or new project inevitably faces certain difficulties along its way that threaten its existence. It is very important for any entrepreneur to be able to anticipate such difficulties and develop strategies in advance to overcome them. It is necessary to assess the degree of risk and identify the problems that the company may face. The largest number errors in the development of this section of the plan occur due to the insufficient ability of the authors of the business plan to predict in advance all the types and degree of risks that the company may encounter when implementing it, the sources of these risks and the moment they occur, as well as developing an effective strategy and overcoming them. The major risks that a business may face should be described simply and objectively.

The "range" of risks is very wide: from fires and earthquakes to strikes and ethnic conflicts, changes in tax regulations and currency fluctuations. The threat may also come from competitors, from their own miscalculations in the field of marketing and production policy, mistakes in the selection of management personnel, and training of personnel. The danger may also be technical progress, which is able to instantly "age" any new product.

The likelihood of each type of risk is different, as is the amount of loss they can cause. The plan requires at least a tentative assessment of what risks are most likely, what they (if implemented) can cost, how to reduce the risks and losses from them. Even if none of the types of risk discussed above poses a real threat to the company, the business plan needs to focus on the most characteristic of them and justify why you should not worry about this.

It is advisable to develop a behavior strategy in advance and offer ways out of probable risky moments in case of their sudden occurrence (organizational measures for risk prevention, risk insurance program). For example, if one of the equipment suppliers is at risk of failure, you can work out an alternative supply program from another supplier, while indicating how this may affect costs, changes in production areas and other parameters of production capacity, as well as product quality.

The presence of alternative programs in the eyes of a potential investor will indicate that the entrepreneur is aware of possible difficulties and is ready for them in advance.

When writing this section, the entrepreneur must provide a list possible risks indicating the probability of their occurrence and the expected damage from them; indicate organizational measures to prevent and neutralize these risks. Even if none of these factors pose a real threat to the company, the business plan needs to dwell on them and justify why you should not worry about this.

3.12. FINANCIAL PLAN

Here you need to include in your business - a detailed plan financial plan, usually this is done for three years. It must contain:
- forecast of sales volumes;
- estimates of profit and loss;
- analysis of cash flow monthly for the first year, and then quarterly;

Annual balance sheet.

The section is intended to summarize the materials obtained as a result of all previous work and present them in terms of value. In this case, it is necessary to prepare several standard documents for world practice at once:

1. Forecast of sales volumes.

The sales forecast should give an idea of ​​the market share that is supposed to be won by its products. For initial period production should be an agreement with customers about future sales.

Profit and Loss Forecast is a document with a fairly simple structure. It includes the following indicators:
- income from the sale,
- production costs,
- total profit
- general production costs,
- net profit.

Each element of the budget reports different things. Profit is not the same as cash flow. While profit is a measure of the long-term success of a business, cash flow actually pays the bill. You can be profitable and still be short on cash. This problem is known to many growing firms.

The main task is to give an idea of ​​the market share that the entrepreneur is going to win. new products. It is recommended to make such a forecast for three years ahead, broken down by years:

first year - data are given monthly

second year - data are given quarterly

the third year - is given by the total amount of sales for 12 months.

2. Balance of cash costs and receipts.

The main task is to check the synchronism of receipts and expenditures Money, and hence the future liquidity of the enterprise in the implementation of this project. The information obtained in this way serves as the basis for determining the total cost of the entire project.

The balance of cash costs and receipts requires careful study of it in the preparation, where the articles and amounts of investment and their receipts from the sale of products are reflected:

first year - monthly

second year - quarterly

3. Table of income and costs.

A task this document show how profit will be formed and changed:

first year - monthly

second year - quarterly

third year - 12 months in total

Among the analyzed indicators are:

a) income from the sale of goods;

b) production costs of goods;

c) total profit from sales;

d) overhead costs (by type);

e) net profit (line c) minus line d)).

4. Consolidated balance of assets and liabilities of the enterprise.

Appointment - mainly for specialists of commercial banks in assessing the amounts that are planned to be invested in assets different types and at the expense of what liabilities the entrepreneur is going to finance the creation or acquisition of these assets, it is recommended to draw up at the beginning and end of the first year of product sales.

5. Graph to break even.

4. CONCLUSION

The business plan should look professional. This does not mean at all that it should be complicated and overloaded with a large amount of material or expensively published. A business plan should be simple, functional, clear and easy to use.

The business plan should be drawn up in such a way that investors can easily find the paragraphs they are interested in, since not every one of them will want to read the entire business plan in its entirety. Content should be placed on the first page of the plan.

It is also necessary to provide for some functional division of the chapters. The use of tables, charts and graphs usually contributes to a more complete perception of information. When drawing up most plans, spreads are often used to present financial information.

And the most important thing:

In order to ensure prosperity for your business, you need to have a true desire to achieve your goal, reaching almost the level of a vital necessity. You also need to be willing to take risks - but only moderate risks that you can overcome. Energy and enthusiasm must be combined with a strong sense of reality when assessing the position of the business in the market and its potential.

5. LIST OF USED LITERATURE

1. V.P. Burov; V.A. Moroshkin; O.K. Novikov. "Business plan". Moscow, 1995

2. "Business plan". Under the editorship of prof. R.G. Manilovsky. Moscow, "Finance and statistics", 1996

3. "Manual for drawing up a business plan." ERNST & YOUNG. Moscow, 1995

4. "Reference book of the director of the enterprise." Moscow, 1995

5. Popov V.M., Kurakov L.P., Lyapunov S.I., Mingazov Kh.Kh. "Business plan: domestic and foreign experience". Modern practice and documentation”.

6.R.B. Ivut, N.N. Pilipuk “Business plan of the enterprise”. Minsk, 2000

7.B.A. Reisberg, Fundamentals of Business. Moscow, 1996

8.E. Blackwell How to write a business plan. Moscow, 1996

9. J. R. Evans, B. Berman. "Marketing", M.: "Economics", 1990

1 INTRODUCTION 2

2DRAFTING A BUSINESS PLAN 4

3. ELEMENTS OF A BUSINESS PLAN 9

3.1 Title page 9

3.2. Summary 9

3.3 Goals and objectives 10

3.4 Product (service) 12

3.5 Market analysis 12

3.6. Marketing plan 14

3.7. Production plan 18

3.8. Management personnel 18

3.9.Sources and amount of funds required 19

3.10. Legal Plan 19

3.11. Risk assessment 20

3.12. Financial plan 21

4. CONCLUSION 23

5. REFERENCES 24

The business planning system can be conditionally divided into two types. One of them is production planning. It covers all activities of the enterprise. The second is planning for the implementation of a specific investment project, called a business plan. Thus, the essence of business planning determines the success of the activity on the use of innovations in production.

Structure and composition

A business plan is a target, program and system document, which is structured into sections and is a system of calculations, technical and economic justifications. It contains economic indicators, describes measures and actions aimed at achieving the main goal of improving entrepreneurial activity.

As for business planning, there are no regulatory requirements for it. It is generally accepted that business planning consists in preparing a set of documents for the implementation of a commercial project.

What are the goals

A business plan is a concise, precise and fairly understandable description of the planned business, which requires certain investments. The content of the document should give a clear answer to the predicted prospects: it should consider all issues of supply of raw materials, labor, financial resources, foresee risks and financial results.

The goals of business planning are usually divided into basic and related. The main goal of business planning, as a rule, is either the creation of new objects of entrepreneurial activity, or the improvement of the operating conditions for existing ones.

The purpose of creating new enterprises is to achieve economic results or the emergence of social objects of a new direction.

Within the framework of existing business objects, business plans are created for investment and innovation. Their goal is to increase the efficiency of commercial activities, eliminate low profitability, unprofitability, possible bankruptcy and other measures of possible financial recovery.

For social facilities, the actual goals of developing business plans are to expand the list of new social services and improvement of existing ones.

What are the tasks

It is necessary to distinguish between the goals and objectives of business planning. The goal is the result for which the business plan is being developed. Objectives are those problems, with the solution of which it is possible to achieve goals.

The set of tasks to be solved when developing a business plan can be divided into two groups: strategic and tactical.

The first of them are related to the identification of financial sources of its formation. Either the task of attracting investors of any form of ownership and organizational and legal form of activity, or raising funds through the issue of securities, is being solved.

Current tasks are related to the development of individual sections of the plan. The most important of them are the formation of nomenclature details of manufactured goods and services, as well as the development of tactical and strategic tactics of the enterprise in the market:

A special set of tasks is associated with ensuring the financial stability of the enterprise: the total costs, the level of their minimization, as well as the task of maximizing profits are evaluated.

In parallel, the problem of providing personnel with the necessary qualifications is being solved.

Business planning features

It is generally accepted that the presence of a business plan ensures the performance of two important functions for the enterprise: external and internal. Representatives of the external business world get the opportunity to learn about the essence and main aspects of the implementation of a particular entrepreneurial innovation.

The internal function is that the business plan becomes a mechanism for self-organization, and operates in two directions:

• On the one hand, the enterprise must have mechanisms for the strategic and operational management of its activities. And since the business plan has formed the strategic directions and goals of the activity, the control of their observance is a natural continuation of the management of the business plan itself.
• Second direction internal function business planning is that the existence of a business plan gives the company a mechanism for analysis and control, as well as evaluating the effectiveness of actions. The business plan contains indicators of the success of the innovation. Tracking their implementation is at the same time a mechanism for monitoring and evaluating the success of the enterprise as a whole.

Main steps

It should be noted that various authors do not have a common opinion regarding the names of the components of the business planning process. Some talk about the stages of planning, others about the stages. We can assume that business planning in an enterprise is carried out in four stages:

• preparatory;
• plan development;
• promotion to the investment market;
• implementation.

The starting point of any preparation for planning is the search for a prospect for the development of an enterprise, a business idea. After its appearance, the processes of preparing and developing a plan begin. In their course, information is collected on the scope of the proposed activity, internal and external goals are set, and potential investors are identified.

Business plan structure

The development of a business plan involves a certain structure. As a rule, it includes a summary of the plan, a description of the enterprise and its products, information about the analysis and evaluation of product markets.

In any plan, in one form or another, it is described competitive environment and ideas about marketing in its terms. Its structure includes a production plan, as well as organizational plan. Be sure to include a section on risk assessment, and, finally, a financial plan.

Presentation and promotion

After the development of the business plan, the procedure for its presentation begins. It is carried out in the process of negotiations with potential investors and partners. Stakeholders accept the business plan for audit.

As a rule, it is carried out in six stages, according to a certain scheme, and ends with a decision to participate in the investment process.

The stage of implementation of the business plan lasts from the moment the investment decision appears, and ends with the launch of commercial production. Launch planning begins with the development of an appropriate budget and should be carried out in accordance with accepted principles for the development of planning documents.

Effectively about business. Business Planning: Video

The objective basis of any modern business can be considered a well-formed business plan. It acts as a program of actions that are focused on organizing the stable operation of the company. This document contains a complete description of the future company, its objectives and goals of operation, activities, and most importantly, the expected results.

In this light, it is extremely important for a business plan writer to follow its structure and effectively work out the content of individual sections.

The main functions of the business plan and its structure

The business plan is formed in order to present in an orderly manner the creation and functioning of the company throughout certain period. It allows you to imagine in advance the volume of the future business and evaluate its economic feasibility even before the start of investment.

We can talk about three main functions that are designed to perform:

• Formation of a base for strategic planning. This document is the beginning of the path to the formation of long-term strategic plans;
• Streamlining the process of creating and building effective work firms. The project specifies goals, objectives, necessary resources, sequence of activities, final results, which allows not only to carry out the process of building a business in stages, but to carry out timely monitoring of results;
• Way to attract funding sources. The business plan is important not only for the entrepreneur himself: banks, the state, private investors are ready to provide the new company with additional financial resources only on condition.

Business projects are created in different sectors of the economy, while they can pursue commercial and social goals. However, the most optimal business plan structure looks like this:

• Project summary or business concept;
• Characteristics of the future business and the sector of its operation;
• Description of the goods, works or services that the company is going to offer;
• Marketing plan;
• Organizational plan;
• Financial plan.

In some documents, the sections “Production plan” and “Personnel” are also distinguished, but in the general case they are included as subsections in the organizational plan.

A standard business project includes a title page, which indicates its name, a brief essence of the idea and the implementation timeframe. What follows is a table of contents listing the main sections of the document, as well as an introduction that briefly explains the essence of the project, mentions its developers and indicates which audience it is aimed at.

After the introductory part, in the sequence established above, the main sections of the business plan are located.

Summary

The project summary is a short but concise description of the whole business idea. In terms of volume, it is no more than 2-5 pages, but in terms of content it should reflect the entire. The resume structure looks like this:

• Introduction: goals and essence of the project;
• Main part: a brief description of the main sections, demand forecast, proposed sources of financing;
• Conclusion: competitive advantages, expected results, the order of actions of the entrepreneur.

Description of the company and industry

This section contains information about the industry in which the businessman decided to organize the activities of his company. The following are the characteristics of the industry:

• The volume of demand and supply of products in the region where the company is located;
• Number of firms, including similar sizes;
• Specific features of activities in the industry (seasonality, resource base, legal restrictions).

As for the company itself, it seems appropriate to provide the following information:

• Primary occupation;
• Proposed area of ​​placement and region of distribution of products;
• Social and economic effect of the activity.

Product characteristics

In this part of the project, it is important to describe what kind of goods, services or work the company will offer to its customers. The full range is usually given in the appendix. At the same time, the main part indicate than the goods new company different from those already on the market.

Marketing plan

The section on the market reveals a whole range of issues that determine the future activities of the company in the market, namely:

• A description of the market is given, indicating the advantages, disadvantages and main features of the activities of competitors;
• Potential groups of buyers and the possibility of changing their needs are considered;
• The most characteristic factors of demand are established, forecasts are formed regarding their changes;
• Sales forecasts are made.

In the same section, it is important to establish the competitive advantages of the new company and list what kind of activities it intends to carry out in terms of promoting its products.

organizational plan

This part of the project contains specific activities that will achieve the intended goals. Here is usually given the phased nature of the actions, as well as the main components of the business success of the new company, namely:

• Material values ​​and resources necessary for the effective organization of the work of the company;
• Issues of establishing contacts with suppliers of products, equipment, goods and optimal organization of logistics flows;
• Features of the production management system;
• The organizational structure of the company, the quantitative and qualitative composition of the personnel of the future enterprise;
• Characteristics of the production and trade process;
• The order of interaction with financial and credit institutions, investors, the state.

This section must indicate in what organizational and legal form the new enterprise will operate. In addition, a list of the main activities is provided with the definition of the exact timing of their implementation, expected results and performers.

Financial plan

The financial plan closes the business project, which quantitatively reflects all the information presented in the remaining parts. It is developed in order to evaluate the effectiveness of the proposed design solutions.

This section provides a forecast financial statements(based on the data given in the previous parts): balance sheet, income statement and cash flow statement. The data in them are calculated for 3-5 years ahead.

After that, based on the given numerical data, the following are calculated:

• Payback period of the project;
• Break-even point (the maximum output above which the firm will begin to make a profit);
• Clean cash flow(the project is profitable if this indicator is greater than zero, that is, the income covers the initial investment);
• Internal rate of return (allows you to set the maximum interest rate at which the company will be able to raise borrowed funds to finance its activities);
• Profit ratio (if the value is greater than one, the business creation plan is considered appropriate).

Thus, the business plan of an enterprise is a very complex document in structure, in which each individual section is important and performs a strictly defined role. Its parts should cover all aspects of the company's activities, describe in detail the changes, risks, financial costs. Finished project should be understandable not only to people working in this industry, but also accessible to external investors, financial and credit institutions, government agencies.