I know a lot about business planning. Planned and opened 3 family businesses. Drafted 4 business plans for grants and one subsidy from the Employment Center. Helped a few friends formulate their ideas, edited dozens of documents for clients, reviewed hundreds of submissions from business loan applicants.

For two years I worked in a credit institution that financed a business. Beginners and experienced entrepreneurs applied for funds, and we assessed the prospects and payback of the idea, drew up a business plan or corrected the client's existing calculations. Information about the applicant was presented at a meeting of the credit committee, where they collectively made a decision to issue the requested amount or to refuse.

In order to convince all loan officers to vote “yes” for financing, it was necessary to analyze all the possible risks of the project and find solutions for any situation, protect the lender’s money from all sides, and provide exit options if everything goes according to a negative scenario.

The discussion of business projects at the credit committee was structured as follows:

- And what if he divorces his wife, who will sell in his store, because now she herself is behind the counter?

- Hire a second salesperson. By the way, for a loan, the wife acts as a guarantor, so she will take on half of the debt during a divorce.

- What will happen to the debt when the “off season” for sales comes?

– In the off-season, in the schedule, I propose to reduce monthly payments so that the client “pulls” this amount during a period of reduced profits.

“And if his warehouse is robbed?”

“The warehouse is guarded, but we still insure the inventory – this insurance company pays out a refund within a couple of weeks without quibbles and delays, so the client will quickly recover the losses and be able to order a new batch of goods.

Become such a strict commission for your own project and go through all the weak points of the business to find a plan B and C for any situation. Discuss the idea and brainstorm with friends. It is better to find possible problems and think over their solutions on paper even before opening a company than to take risks and incur unnecessary costs later.

Quite everyday situations can turn into a disaster for a micro business and problems for a large enterprise. Take this into account when planning so that you don’t suddenly go into the negative.

My experience will help you draw up a business plan and get funding for it. It can be used to approach private investors, apply for a bank loan, or apply for a grant for start-up entrepreneurs from the local government.

Using the example of my new family business - a small blacksmith shop - I will show you how to create a business plan to raise funds from the budget.

A business plan is a document that comprehensively describes the idea, project, work and results of such work. It takes into account everything from the launch schedule and recruitment to different development scenarios and payback periods. The full version of the document lists possible risks and options for minimizing them.

What is the difference from TEO?

A feasibility study is a feasibility study for launching a project. The calculations in it relate only to the necessary investments, upcoming costs, expected income, payback period. It calculates the financial benefit from the planned activities. A feasibility study can be drawn up when a separate issue is being resolved, for example, about transferring accounting to.

A business plan, compared to a feasibility study, covers a wider range of issues, including promotion and marketing of the project, organizational measures, and risk assessment. The social component of a startup is also considered here. A business plan is a more comprehensive document; it is needed when opening a restaurant or store.

Why do you need a business plan

The business plan shows the seriousness of the entrepreneur's intentions and the depth of his immersion in the topic. He needs this himself in order to understand what awaits in the process, how to avoid problems and get.

But this document is most important when raising funds. Without a business plan, an investor, loan officer or administration employee will not discuss the possibility of issuing loans or budgetary funds.

Let's go back to our forge. My husband and I need a business plan for internal use - in order to understand what launch costs will be needed, how much and what will have to be purchased, what and how to arrange for legal work, what income is possible, what to produce and how to sell.

But another purpose of compiling a BP is to apply for a grant. At the district level, budgetary funds are distributed to support start-up entrepreneurs. It is possible to receive up to 300,000 rubles free of charge when passing a competitive selection, during which the commission evaluates the business plan and its performance. To get around and get, you need to correctly compose this document and correctly present your project.

Internal - for making managerial decisions. A businessman needs such a document for himself, for partners, for employees.

External - to attract funding and state support, search for an investor. It is compiled for communication with banks, applying to the district / city administration for a grant or subsidy, negotiations with possible partners.

The tasks that different business plans solve are different. It is impossible to draw up one document and go with it for a loan, and for budget support, and in search of a private investor.

1. Money from the budget

Tasks of the business plan when attracting budgetary funds:

• Demonstrate your vision of the project, convince officials distributing funds that you understand the chosen area and understand where to start. They do not care how and what you will do in the course of work, the main thing is that your business stays afloat for at least 3-5 years. That is how much they track the fate of support recipients.
• Choose a priority direction of development: to make and sell what the market needs, to deal with those services that are lacking in the area, to satisfy the demand of different categories of the population. This is important, again, to improve statistics in the area, so that the authorities can report that the consumer market is developing.
• Confirm the social significance of the project: the creation of jobs and the employment of the unemployed, youth, the disabled, parents with many children - the more workers a business needs, the better. The number of new jobs is one of the project evaluation criteria.
• Calculate the budgetary efficiency of the business - the volume of tax and non-tax revenues, including insurance premiums for employees and the more you plan to pay the state, the higher the likelihood of a grant. Ideally, these revenues should cover the cost of providing you with a grant in a couple of years, and then cover them.

Consider all these points when drawing up a business plan in order to correctly place the accents.

All indicators of the business plan and forecasts will be checked after the issuance of budget funds - once a quarter, six months or a year, the commission will go to the site and request financial documentation and reporting from you, and compare the indicators with the planned ones. If you do not hire employees or start delivering products to local stores as promised, then you may be forced to return the money, as you have not fulfilled your obligations under the contract. Therefore, on paper, do not overestimate the numbers and do not embellish anything, approach planning more realistically.

2. Bank loan

If you decide to apply for money to a bank, then a business plan for a loan will perform other tasks:

• To prove understanding of the project by the entrepreneur himself, to give a calendar plan that will help to draw up a debt repayment schedule.
• Calculate the amount of income and expenses, taking into account mandatory payments to repay the loan.
• List the risks of non-repayment of the loan and suggest possible ways to minimize them - surety, insurance, pledge of property.

The lender needs the client to reach the planned income and be able to fulfill his obligations without delays and failures, even in case of emergency. In the business plan for the bank, it is necessary to focus on this. He does not care about the number of jobs created or the amount of taxes paid, more important is the financial stability of the borrower.

3. Investor funds

For the investor, the financial component of the project is also important, he needs information about the payback period of investments. When investing his money, he must understand how quickly he will get some results - a return of money, part of the profit.

The business plan should immediately provide for options for distributing profits between investors, providing them with a share in the company, and the degree of involvement in the work.

4. Internal resources

A business plan "for yourself" can perform any tasks and contain a wide variety of information about a future or existing enterprise. With it, you can prepare a report for management and shareholders with calculations and arguments in favor of expanding production, opening a new outlet, entering the market of another region, developing a product line.

In such a document, you can delve into the details, paint all the nuances and take into account not only financial issues, but also organizational work, marketing policy, and production moments.

There is no universal business plan, you always need to understand what and for whom it is intended and, taking this into account, draw it up.

• To receive a grant, the business plan of the forge must tell more about what it will give to the district, what benefits the budget will receive from its opening.
• So, be sure to indicate that the nearest forge is located in another area of ​​the region 200 km away, so the opening of a new enterprise will provide local residents with affordable products. And it will be suitable for domestic needs and satisfy the needs of all categories of the population - hardware tools, interior items, furniture.
• It should be emphasized that in the first year the entrepreneur-blacksmith himself will be employed, and in the second year it is planned to hire one more employee as assistants. This will create 2 jobs.
• It is also worth calculating in detail how much insurance premiums a self-employed entrepreneur will pay for himself, and how much for an employee next year.
• The salary of an employee must necessarily exceed the average level of salary in the relevant industry in the region. So, in the Novgorod region, statistics say that workers in the manufacturing sector receive an average of 32,000 rubles. Payments to the employee in the calculations must be indicated not less than this amount.
• This will need to be mentioned in the brief description of the project - that part of the business plan that will be read and carefully studied by all members of the competition committee.
• If we went to the bank for a loan, then the emphasis would be on other details - payback, stable income, profitability, which allows you to repay the requested amount with interest.

The main sections of the business plan

Any business plan should contain a comprehensive description of the project so as not to miss important information. The main sections can be called differently, be combined or divided into additional subsections, but their content must be in the document.

What sections does a business plan include

Detailed content of business plan sections

What to write about in the main points of this document in order to get a complete picture of the development of the company?

Business Description

date of creation, official registration of an individual entrepreneur or legal entity.

Distribution of shares in the company between partners, co-founders, investors.

Businessman experience before that - education, experience as an employee. It is not necessary to indicate the entire working biography and attach diplomas, unless this directly relates to a new project. So, when a businessman planning to open a cafe has worked for several years as a manager in a catering business, this will be his plus. If he graduated from the university with a degree in the restaurant business, then this is another point in the treasury of his experience. And if he has been twisting nuts in a car service all his life, trained as a veterinarian and then suddenly swung at the opening of a bar, information about education and experience will be superfluous.

Place of registration, area of ​​business. You need to specify not only the address, but also the general coverage of the territory.

Goals and objectives of the project. Here you need to describe the field of activity, as well as measurable results - open 1 cafe for 30 seats, sell 500 kg of pastries daily, etc.

I will show you how to describe an enterprise in a business plan, using the example of a forge. The Project Description section contains the following information:

• The date of registration of IP is May 2018.
• Business - the entrepreneur will conduct independently, without the involvement of partners. The employee will be hired in the spring of 2019.
• The entrepreneur was engaged in forging in his home workshop for a year. In the spring of 2018, he rented a room for a forge on the production site, equipped it and continued to work.
• At the end of 2017, he completed a three-month course “Hand Artistic Forging” at the Academy of Metalworking (St. Petersburg) and received the qualification “blacksmith” (a copy of the certificate of education is attached).
• The goal of the project is to open a forge in the N district for the production and sale of forged products to the population.
• By 2019, it is planned to produce products worth 250,000 rubles a month.

Sales market assessment. You need to estimate the size of the market, the population, the number of potential customers. It is quite difficult to do this without full-fledged marketing research. Therefore, it is worth looking for ready-made results of such an assessment for your region. In the extreme case, you can predict effective demand approximately.

The main thing is to formulate sales tasks for yourself: will you work only within the microdistrict, open retail outlets throughout the city, deliver products for sale throughout the district, or will you deliver outside of it.

How exactly you plan to reach your target audience, how you will choose suitable promotion channels, you will describe in detail in the “Marketing Plan” section, now indicate only the direction.

Competitors. Make a list of your competitors who are already operating in this market.

Not only direct competitors offering similar goods and services are taken into account, but also those companies that produce replacement products and provide alternative services. If your city does not have a specialized tea boutique, this does not mean that the market is clear of competitors: you will have to fight for customers with those department stores and supermarkets that also sell various varieties of tea.

• There are no other blacksmiths involved in artistic forging on the territory of the district center itself and neighboring districts. The nearest company selling such handicrafts is located at a distance of 250 km (in the regional center).
• Hardware and factory-made entrenching tools - pokers, staples, machetes, axes, accessories - are offered in 6 hardware stores in the district, but consumers complain about their low quality, and monitoring of goods has shown that such goods do not last long. Forged handmade products are more durable, and a local blacksmith can compete with factory suppliers, guaranteeing not only high quality, but also tool sharpening, repair, and custom-made manufacturing with the right dimensions. Forged decorative interior elements and household items - door handles, hooks for gates and hinges for gates, hangers and hooks for clothes - are rare in stores, mainly plastic products are sold. Forged garden furniture - benches, gazebos, lanterns, tables - is not sold in the area.
• These products are in steady demand among the local population. Products of manual artistic forging are bought not only by rural residents for their village houses, but also by summer residents, owners of tourist camps and country cafes.
• The forge will supply goods to the market of the N-sky district, conclude contracts with shops for the supply of products for sale, and participate in craft fairs in St. Petersburg and Moscow.

Production plan

Business processes. Write a list of equipment, tools, raw materials and materials that are required to create the selected range of goods and services. Calculate the optimal production volumes that your equipment can handle. Specify which employees and with what load you will need.

Products. List the products, services and works that you will offer to customers. Calculations on the costs of organizing business processes will allow you to find out the cost and draw up a price list.

Starting investments. Calculate how much money you will need to start the project. Sum up the cost of all assets, fixed assets, repairs, materials and other costs that will be required to start production.

For example, this section might look like this:

• For the forge to work, it is necessary to equip the room with ventilation, a forge, an anvil with a hammer, a vice, a table for cutting metal, a spray booth for processing finished products with heat-resistant paint, anti-rust and other coatings. All this has already been done by the entrepreneur himself.
• The following equipment and tools will increase the efficiency and productivity of the following equipment and tools: a grinder for sharpening blades (40,000 rubles), a grinder for cutting metal (5,000 rubles), a grinder for processing forged products (10,000 rubles), a welding machine (20,000 rubles). .), mechanical hammer (from 150,000 rubles). The total cost of equipping the forge is 225,000 rubles.
• In the manufacture of products, metal is used - a profile, sheet iron, fittings, wire. Raw materials are purchased in small bulk at a metal depot in a neighboring area, delivery is carried out by the supplier's transport. The cost of a batch of raw materials and materials, including delivery, is 10,000 rubles. In a month, taking into account the load and the amount of work, there can be 2-4 batches.
• Forging requires coal and gas in cylinders. Combined hearth allows you to process metal by heating it with coal or gas. The average consumption of these types of fuel per month is 1,500 rubles and 2,000 rubles, respectively.
• Ventilation supply and exhaust, electric. It is used to maintain the desired temperature in the hearth and remove combustion products from the room. Electricity consumption is accounted for by a separate meter in the forge and reaches the amount of 2,500 rubles per month.
• During the first 9-10 months, the blacksmith will work alone, then it will be necessary to hire a worker to help.
• The forge is located on the territory of the carpentry shop, so there will be no problems with the manufacture of mixed products - from wood with forged elements.
• List of products: benches, tables, bar stools, flower stands, fireplace sets (poker, scoop, stand for them), floor and wall hangers, coat hooks, latches and hinges for wickets and gates, door handles and cabinets, lamps , stands for the kitchen for hot or cutting boards, sickles, machetes, scrapers, knives.
• The forge is already working, but not at full capacity. Grant funds are needed to purchase additional equipment. Replenishment of current assets and payment of current expenses will be made at own expense.

organizational plan

Organizational and legal form. Whether an individual entrepreneur or LLC, or some other form of organization, is suitable for the implementation of the selected project. What is the rationale for the choice. What system of taxation is chosen, why is it suitable.

Distribution of founders' roles. If there are several partners, their role in the management and operation of the company is described. What will they do, what will they be responsible for.

Staff. What employees will be needed, who should be hired, who should be temporarily involved, what functions can be outsourced or performed independently.

Settlements with counterparties. how it is planned to receive money from customers, whether it is necessary to open, buy an online cash register, or are there options to make payments somehow differently.

Project Schedule. What needs to be done and when, what issues should be resolved immediately, which ones later. It is desirable to calculate the cost of each stage in order to clearly show when and how much funding is required.

• For a forge, it is enough for a self-employed blacksmith to be an individual entrepreneur. This simplifies accounting and reporting. The accounting is carried out by the entrepreneur himself, using the appropriate online services provided to him by the bank.
• For settlements with customers and suppliers, a current account is used, and a cash desk will also be purchased, although goods can be sold at fairs without it. When buying a cash register, a special deduction will be used.
• After hiring an employee, it will be necessary to register with extra-budgetary funds as an employer, before that it is enough to regularly pay insurance premiums to extra-budgetary funds.
• The activity is already underway. Upon receipt of the grant, equipment will be purchased, which will increase production volumes.
• When budgetary funds are issued in July, all the necessary equipment according to the list (for 225,000 rubles) will be purchased and installed within a month, and from August the productivity of the forge will increase several times. The hiring of a worker is planned in the spring of next year - in March-April, before that the blacksmith will work independently.

This section is devoted to channels and methods of promotion, the necessary actions to increase sales, and advertising costs.

Promotion channels. Advertisements in newspapers, commercials on radio and TV, online advertising, creating your own website and group in social networks, advertising in local publics and forums, participation in exhibitions and fairs.

The target audience. Who do you focus on when marketing? Who is your client - by age, gender, occupation, income level. Where to find him and how to contact him.

Promotion cost. How much will it cost to search and attract target audience. How often you will have to run ads, what options it is advisable to choose.

In our example business plan, this section would look like this:

Financial indicators

It is necessary to calculate the cost of production, the planned sales volumes, the necessary costs, the projected income and profit, the profitability of the project. If there are many and different products, it is not necessary to provide all the calculations in the business plan, they can be placed in a separate application, and all indicators are calculated based on the average cost value. You need to show your own contribution to the project, the need for borrowed funds. If necessary, repay the loan - an approximate repayment schedule. When paying to an investor - calculation of his share of profits.

Risk assessment

External factors. Emergency and natural disasters, the negative impact of local authorities, a new competitor, a change in the economic situation and a drop in incomes of the population.

Internal factors. Misjudgment of the market, delivery delays, personnel problems, production errors, problems with renting premises, accidents at work.

Risk Mitigation Options. Life, health, property, third party liability insurance. Opportunity to reduce prices, change the assortment, switch to other products, change the circle of potential customers, expand the sales market and find new customers outside the area, region or country. Arrangements with partners and contractors, good personal relations with the authorities, a large number of skilled workers in the market who are looking for work, etc.

Something like this will look like the study of part of the risks for the forge:

• At first, the income of the forge will depend entirely on the entrepreneur himself. Health problems or injuries will negatively affect the volume of work and profits. Accidents at work can be prevented by observing safety regulations. Then it is planned to hire an employee who will remove the increased workload from the blacksmith himself.
• Fire, accidents, equipment breakdowns, natural disasters - the damage from these accidents will be covered by property insurance, which will be issued for the rented premises, equipment and tools in the forge at their market value. The forge had already passed a fire inspection, and representatives of the energy company were also there, they checked the electrical wiring, the extractor at the furnace, ventilation and fire alarms. There were comments, but all the shortcomings were immediately eliminated. The room itself with a separate entrance is located in a brick building and meets the general requirements for production safety.
• In case of problems with the lease, it is possible to quickly move the forge to another place - there are enough suitable empty production areas in the area, the equipment is easily dismantled and can be installed elsewhere within 1-2 days.
• With low demand for products and small trade turnover, the sales market will be expanded, agreements will be obtained for the supply of products for sale to hardware stores in other districts of the region, the most popular goods will be selected, and the assortment policy will be revised. There is no need to change equipment or restructure work - it is enough to purchase other raw materials and materials for the production of other products, for example, forged fences, window bars, gates and wickets, entrance groups and canopies over the porch.
• If another competitor appears on the market, the entrepreneur will choose the most profitable niche and will produce products that the new market participant will not have, or change the sales strategy and supply finished products to other markets.

Project Summary

This section contains the most important things: the essence of the project, the necessary investments, the results after the launch, development prospects, possible risks and ways to reduce them. The remaining sections with details will be read only if the summary of the business plan is of interest to an investor, creditor, official. Therefore, remember once again what the goal of your project is and indicate important indicators that meet this goal. Repeat what you will produce, how much income you plan to receive, what expenses will be required, how much money you invest yourself, and how much you need to attract.

Common mistakes when writing a business plan

• Very optimistic. Insufficient knowledge of the market. Lack of adequate risk assessment.
• Copying other people's calculations. Using data without reference to reality and to the specifics of the business.
• Without considering the purpose and addressee. Lack of important indicators. A lot of unnecessary information and "water".
• Poor design, illiterate presentation of information, negligence in calculations. Confusing presentation and lack of a clear structure.

How to get money for a business plan

Studying the design requirements

When contacting a bank or municipal government to raise funding, ask for application rules. Often this is a simple and understandable list of required documents, as well as a list of requirements for the content and design of a business plan. Sometimes even a template of this document is given with sections and subsections already indicated. where you just need to enter your information. There are also wishes for its volume, a list of questions for project analysis, a list of important indicators that you must calculate.

Business plan defense

In some cases, it is necessary not only to draw up this document, but also to defend it before the commission. Bank employees will make a decision on issuing a loan. Officials will assess your level of knowledge of information in order to assess for participation in the competitive selection for a grant or subsidy. The investor will get acquainted with your plans and decide whether he needs to participate in this.

With such protection, it is enough to retell the “Project Summary” section and speak the main indicators of the business aloud, answer the questions of the commission members in order to convince them of your readiness and ability to use the funds raised in accordance with the plan.

Download ready-made business plans

Above, we have provided you with the key points that you should rely on when drawing up a competent business plan, however, depending on where you want to provide a business plan, the requirements for its design and content change. Below you will find examples (samples) of ready-made business plans (40 pieces), which you can download absolutely free of charge.

Use them to create your business plan, model the most interesting and compelling places, see what numbers and calculations are used, market research, competitor analysis and try to calculate your own project as well. Also below you will find additional business plan support documents from the Industrial Development Fund, Ministry of Investment and Innovation.

Business plan: sample and purpose of the document + reasons for drawing up + 5 stages of creation + features of writing for investors and for personal purposes + structure + 15 tips + 7 illustrative examples.

Any actions must be planned and displayed on paper. This is especially true for entrepreneurship. Without business planning, i.e. detailed optimization of resources and determination of further tasks, even an experienced entrepreneur will not be able to achieve their goals.

That's why it's so important to have sample business plan and compose it correctly. This material will help you with this.

Why and who needs a business plan?

There are several definitions of a business plan on the Internet.

Here are the most common ones:

Those. A business plan is a document that details how to implement it. Thanks to it, you can fully justify your project, evaluate the effectiveness of the decisions made from all sides, and understand the feasibility of funding for a particular activity.

The business plan shows:

• business development prospects;
• volumes of the sales market, potential consumers;
• profitability of the project;
• forthcoming expenses for the production and sale of products, their supply to the market, etc.

A business development plan is a tool that evaluates the final results of activities for a specific period of time. It can be used to attract investors and is necessary in creating a business concept, company strategy.

Drawing up a business plan is one of the important, crucial stages of planning. It is developed both for those enterprises that produce goods, and for those whose specialization is the provision of services.

Before writing a business plan, specialists or the owner of the company determine the tasks and means for their implementation. The developed document can attract creditors to implement ideas. For this reason, its importance cannot be overstated.

The purpose of the business development plan:

• analysis of aspects of entrepreneurship;
• competent management of finances, operations;
• justification of the need to obtain investments (bank loans, equity participation of companies in the project, budget allocations, etc.);
• accounting of financial opportunities and threats (risks) of the enterprise;
• choice of the optimal direction of development.

Entrepreneurs write business plans for the following reasons:

Features of drawing up a plan for personal purposes and creditors

It is important to see the difference between a business plan, which is written for internal use, and a document, so to speak, "ceremonial", to be transferred to creditors.

1. Create a plan for personal goals.

If you intend to use the sample business plan and write it for yourself, please note that it will be in the form of a practical guide to further actions.

The business development plan in this case should answer the following questions:

1. What activities do you (will you) do?
2. What product/service does your company offer to the market?
3. Who are the consumers, clients?
4. What goals should you achieve?
5. What means are needed to achieve the goals?
6. Who is responsible for performing certain tasks?
7. How long does it take to get it done?
8. What capital investment will be required?
9. What results should the actions lead to?

You need to understand that when drawing up a working document, you need to reflect the real state of affairs in order to know in which direction to move, what to do, what to strive for.

2. Document for investors.

When developing a business plan to provide to lenders/investors, the methodology is different. The person or organization that will finance your venture should receive a document detailing the situation and the main tasks.

You have to convince depositors that their money will be used rationally, to identify benefits for them. A business plan must be drawn up logically, each action must be justified.

If you have doubts in any area, study it more carefully, because according to the program you outlined, creditors will certainly have “uncomfortable” questions. And how you answer them will depend on the amount of initial investment in opening / developing your own business.

Also of particular importance is the confidence of the serve. It’s good if you manage to display statistics in a business plan, referring to the example of another company. This will increase your chances of getting an investment.

When writing a business plan, you should adhere to the business style and follow the structure.

Sample business plan: structure

Regardless of the purpose for which you draw up a plan, working with it takes place in 5 stages:

As a business builder, you can make up the first two without any problems. But what should be the competent structure of a business plan?

Let's analyze the main sections, what information they contain and how to correctly compose them.

No. 1. Title page.

It acts as such a calling card. It indicates: the name of your company, contact information, address data, phone numbers of the founders.

In addition, the title should contain the content of the entire document (chapter - page number). When composing the title, be concise, state the information concisely.

The total volume of the business plan is about 30-35 pages, including applications.

*Business plan (sample title page)

No. 2. Introductory part of a sample business development plan.

It takes approximately 2 A4 sheets. The introduction describes the main aspects of your business, its essence, what advantages it has.

It is necessary to write what is attractive for buyers of the product / service, what is the expected profit. If you intend to raise funds for the business, the introductory part indicates the amount of capital you need.

Usually the introduction is devoted to such points of the plan:

The introductory part is the last one, because. it describes the overall picture of the company's activities.
You can fully portray it only after studying all the nuances of the case.

You can study a sample of this and other parts of the plan at the end of this material - there are collected examples of this document for the main lines of business.

No. 3. The main part of the business plan.

The main section concerns the type of activity and all its key points, the cost of the project.

It consists of subsections:

• production;
• financial;
• marketing;
• organizational;
• business efficiency calculation;
• risks.

We will consider them separately.

At the end it follows final part. In it, you need to summarize the work done, give a clear definition of the tasks.

Subsections of the main part of business plans

No. 1. Development of the production subsection of the business plan.

The main section of the document is the largest. Its subsections describe each aspect of your case.

For example, industrial shows what equipment will be used, what premises you have, how much money will be needed to purchase and start a business.

Also, this plan is designed to allow you to calculate production capacity, determine the likely prospects for growth in production volumes.

In addition, it contains information on the full provision of raw materials, components, highlights the need for labor, temporary and fixed costs of business.

In order for the production subsection of the plan to have a clear structure and contain all the necessary information, indicate:

• how well the production process is, whether there are innovative solutions;
• ways of supplying resources, the degree of development of the transport system;
• a full description of the technologies, why they were chosen;
• Do I need to buy / rent a business premises;
• the composition of the required personnel and all data about it, labor costs;
• possible maximum volume of output;
• information about suppliers, business subcontractors;
• the cost of each product;
• an estimate with a mention of current expenses, etc.

No. 2. Development of the financial subsection of the plan.

Financial plan generalizes all the above data with economic indicators for business, i.e. in value terms.

This includes business reports:

• Balance plan (confirming the ability of the enterprise to timely settlement of its monetary obligations).

On financial results, profits and losses.

It highlights the sources of profit, how losses appeared, assesses the changes in business income / expenses that occurred in the reporting period, etc.

About the movement of money.

This report allows you to see operating results, long-term creditworthiness, short-term liquidity.

The financial subsection of the business plan is also characterized by the presence of:

• schedules for future financial activities,
• descriptions of likely investments.

Think carefully about the possibility of investing, whether it will be profitable, about the target orientation of the contribution. Write how you will return the funds attracted to the business.

Try to see the following in the financial part of your business plan:

No. 3. Development of the marketing subsection of the business plan.

The marketing subsection deals with the analysis of the sales market for your company's products. You must indicate in the plan the size, dynamics and trends of the market, its segments, conjuncture.

In addition, the subsection informs about who are the consumers of the business products, what strategy will be used to promote the product.

It calculates consumption volumes, estimated market share, describes the levers used to influence demand (advertising campaign, pricing, product improvement, etc.), business competitiveness.

It is necessary to evaluate your product from the consumer's point of view, what makes it attractive, what is its consumer value, is it safe to use, and how long does it last.

When compiling a marketing plan, rely on the following points:

To draw up a marketing plan, information is taken from the external environment, relevant research and surveys are carried out, and professional marketers are involved in order to study the market situation.

No. 4. Development of the organizational subsection of the plan.

In terms of doing business, organizational issues are considered no less important. Therefore, in this subsection, you are required to describe all the steps that will be taken to implement the project.

For example, as shown in the sample in the picture:

It is better to present information in the plan in tabular form, so that the sequence of your actions is clearly visible. It would not hurt to mention the normative and legislative acts that regulate the chosen branch of activity.

In the organizational plan, it is worth describing the managerial side, the duties of all employees, the system of subordination and incentives (remuneration), and describe the internal regime of the company.

Remember to follow the structure as in the example:

No. 5. How to issue a calculation of efficiency and possible risks?

In the penultimate sections, you need to give an objective assessment of the company's performance, show the expected prospects based on the estimate, balance sheet, profitability threshold, planned sales volume.

The developer of the business plan must write the payback period, NPV (net present value).

The best option would be to arrange this in a table, as in the example below:

Business risks should also be considered. Be sure to indicate in the plan what measures you will take if they occur to minimize them, which self-insurance program you will resort to.

Experienced business plan writers pay special attention to risks, and consider the likelihood of the worst possible outcome. By making notes on how to eliminate the expected difficulties, you will make your work easier in the future. If there are losses and financial losses, you will already know how to compensate for them.

When this section of the business plan causes difficulties, they turn to experts for help.

Often, a SWOT analysis of a business is used for this purpose:

This is a method of identifying external / internal factors that affect business development.

Thanks to it, you will be able to evaluate:

• their weaknesses (suppose the need to rent a building, unrecognizable brand),
• advantages (low price, high service, professional staff),
• designate opportunities (these include the availability of funds for the introduction of innovations, the use of modern equipment, coverage of a larger market segment, etc.).

And, ultimately, threats that you can't undo, such as:

• economic crisis,
• deterioration of the demographic situation,
• increase in customs duties,
• growing political tension,
• tough competition, etc.

If you provide a clear and justified algorithm for solving risks in the document, it is guaranteed that you can attract partners and creditors for your business.

15 tips for beginners to write a good business plan

very laborious and complex. In the process of its compilation, many questions will arise. For this reason, most beginners make mistakes.

To avoid them and make your business plan worthwhile, follow these guidelines:

Before you start writing, it is better to look at more than one example of a business plan.

It is easy to find illustrative examples on the Internet, and perhaps they will even relate to your line of work.

There is no need to “spill water”, thinking that the document is supposed to be voluminous.

The business plan should contain only important, realistic information that is of interest to investors and useful to you in doing business (as in the examples below).

1. Errors, corrections, misprints are strictly not allowed.
2. The business plan should reflect the ability of your enterprise to reach a higher level and the strengths of the management team.
3. When developing a business plan, one should not underestimate competition and possible difficulties.
4. If the information you want to display is subject to confidentiality, it should be skipped.

Don't rush the paperwork.

Such a plan would not have the desired effect on creditors. If you are compiling it for yourself, anyway, it should not look like a draft version.

Use more tables, graphs (as in the samples below).

Providing statistical data in this way makes the material more visual.

Market analysis is often inaccurate.

Therefore, responsibly approach the marketing section, collect all the necessary data.

Be sure to include competitive features in your business plan.

Throw out too abstruse expressions from the business plan, as well as those that are understood ambiguously and demonstrate your failure.

For example, “a product that has no analogues”, “under consideration”, “ease of implementation”, etc.

Keep track of all business expenses.

Lenders consider this column especially important. Therefore, they may have a lot of questions for you on such items as salaries for personnel, taxes, purchase of raw materials, etc.

Don't ignore risk considerations.

As already mentioned, this will serve as a protection against the problems encountered on the way to achieving the goals, as well as allow investors to see you as a serious, responsible entrepreneur.

5. Focus in the business plan not on the first profit, big earnings, but on a stable cash flow.

Don't forget to set time limits.

Any task has a deadline (quarter, year, several years).

If you are not sure that you can master the business plan on your own, even using the samples below, do not spare money on a specialist.

He understands this issue more than you, so he will draw up a document accurately, without technical, methodological and conceptual oversights that you can make without proper experience.

A detailed diagram of a quality business plan with explanations

you will find in this video:

Ready-made business plans (samples) for different areas of activity

The pharmaceutical business does not lose its relevance, because the need for medicines does not disappear. Moreover, most of the family budget, as a rule, goes to medicines.

Because of this, opening a pharmacy is a very profitable business.

Therefore, it makes sense to take a closer look at the example of designing such a business plan in this sample:.

If you want to go into another area, consider opening a cafe.

There are quite a lot of similar establishments and the competition is strong. However, the demand for them is growing. If you take into account all the points of arrangement, you offer healthy food, you will definitely succeed.

To properly draw up a document, check out a sample cafe business plan!

The male half of the population may be interested in the idea of ​​organizing a car service.

The owner of the service station will not be left without income if the activities for the repair and maintenance of vehicles are detailed with all the ensuing factors in the business plan.

It will be more pleasant for women to open a beauty salon.

We assure you that regardless of the number of beauty care establishments available, your "enterprise" in the beauty industry will be in demand. This is due to the fact that every client wants the salon to be at hand, and did not have to get to another block.

Representatives of the beautiful half of humanity can delve into trading activities and create a flower shop. The main advantage of the idea is a small starting capital.

This small business also requires planning. And although flower shops are not exactly popular in Russia, who knows, maybe you will change that.

To do this, you need to draw up a well-thought-out business plan (a sample of which you can study at this link).

The hotel business is a much more complex option, which involves taking into account many factors, especially marketing ones.

If you do not know what size of the room you need, what investments are needed, get the information of interest in the standard sample:
hotel business plan.

No less time-consuming is the process of implementing a farming project. But in this case, you will have the opportunity to receive financial support and benefits from the state.

A good sample plan that can attract public investors, clearly demonstrates the goals, .

The implementation of any idea begins with a business plan. Without it, it is impossible to determine the necessary tasks, to understand the feasibility of investments and costs. Many businessmen needlessly ignore this fact and do not use this useful tool.

If you did not have experience in writing, any sample business plan given here will help you understand all the standards for drawing up, due to which you can easily set yourself a guideline for further action.

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Most likely Each of us has come across ideas that we lacked the knowledge and energy to implement. However, to realize any idea and achieve the intended goals, it helps to clearly build a plan and follow its guidance. To implement a business idea, entrepreneurs face the question of how to create a business plan, which will be discussed in this article, the purpose of which is to help beginners organize their business and calculate all the pros and cons of a new project.

You will learn how to make a business plan that will help you understand your assets and in case of a shortage, you can count on the support of sponsors who want to invest in a worthwhile cause.

What is a small business business plan, what does it consist of, who develops it?

This business organization tool will help you more organized approach to the implementation of your idea and related preparatory work.

After analyzing the ideas for your business, the question arises, how to draw up a business plan?

How to write a business plan for a small business and what is included in its structure:

• Goals and objectives;
• Market analysis;
• Product;
• Marketing plan;
• Organizational plan;
• Management staff;
• Material resources;

Purposes and functions

A well-written business plan reveals the idea itself, its functions, the means necessary for the task, and the final profit. It displays the current economic and material activities of the enterprise and shows further prospects for its implementation.

When properly drafted, a business plan must be followed by its guidance until external or internal factors put such pressure on it that it needs to be adjusted.

It should be noted at the same time that a business plan is a document of a prospective nature, which is calculated for 2-3 years of its implementation.

Business plan features:

1. Calculate the activities needed to achieve the goal.
2. Present a project for investment.

Document composition

The document consists of two conditional parts, a description of the project and a presentation of the strengths of the idea.

• Project summary;
• General provisions;
• Market analysis;
• Marketing and strategic plan;
• Costs;
• Investments.

How to learn how to draw up your own business plan diagram yourself - step by step instructions

How to build a business plan, the face of your future business, because any business at the initial stage of its inception requires clear planning. How to write a business plan, the step-by-step instructions presented in this article will help you do it right.

Evaluation of the prospects of the promoted product or service

Focusing on relative market share and the rate of sales growth in the market may not provide the information you need, as market demand is constantly changing. Also, the intensity of competitive growth makes the market unstable and unattractive.

Therefore, it is necessary to evaluate the prospect of the promoted product as follows

Columns 2-5 are evaluated on a four-point scale: 4 - good, 3 - average, 2 - below average, 1 - bad. The final score will show how promising your promoted product is.

Making a cheat sheet for yourself

To visualize the feasibility of your project, it would be good to build a Gantt chart, which will display the dates of implementation of the various stages of promoting the idea.

Based on the analysis of the market and the competitiveness of the product, a strategic and tactical course of action is built to conquer the market.

The pricing policy is carried out on the basis of economic calculations and expected income.

Thus, the Gantt chart helps to achieve three main goals:

• graphically visualize and simplify the perception and evaluation of your project;
• helps to realistically assess the sequence and timing of the project;
• makes it possible at any time to analyze the current affairs of the project and the progress of their implementation, which facilitates the process of its management.

goal setting

The development of a business plan begins with setting goals, for this you will need to honestly determine:

• What do I want to achieve?
• What do I benefit from this?
• Why and who needs my project?
• Then state the purpose of the project.
• As a result, decide on what I draw up a business plan for.

Preliminary analysis of the market and competitors

In parallel with writing a business plan or before, a market analysis is carried out, the assessment of which will directly determine the success of your project. Having focused on a certain market niche and target audience, a rigorous analysis is carried out to identify the relevance of your idea and its implementation. In the course of the analysis, an excess of supply may be revealed, then the idea should be corrected according to the state of affairs in the market. In case of increased demand, you can safely get down to business. You can use outsourcing to analyze the market, however, for organizing your own business, it would be better to research this issue yourself, this will help to give an objective assessment of your business and determine the strengths and weaknesses of your project.

Identifying the strengths and weaknesses of your project

It identifies the most likely problematic aspects and prospects for business ideas.

For analysis, use the SWOT matrix.

How to competently draw up the structure of a production project for investors yourself - the content of the main sections

The typical structure of a business plan and the content of its main sections to attract investors consists of several parts:

Summary - the summary of the project, which is displayed on the title page, plays a leading role in the consideration of the project by investors.

Business characteristics - detailed business information.

Market analysis - description of the market situation in your case.

Project description - rationale and description of the idea, especially its commercial side.

How to write a business plan to attract investors? This will require a high level of skill and knowledge in your field, as well as experience and time to write a project. However, the implementation of such an idea may be rewarded with financial investments.

Summary

The summary of the project, although located at the beginning, is drawn up at the very end of writing the plan. When the document is fully prepared, it will be easier for you to present a summary of the project itself.

The summary includes several aspects:

• objective of the project;
• financial need;
• competitiveness.

It depends on how competently and professionally you approach writing a resume, whether your project will be considered further or not.

Project idea and SWOT analysis

In describing your business in detail, it is important to maintain a balance, not to overdo it with details, but at the same time to provide all the necessary information for an investor on the topic. To do this, you can describe the general characteristics of the enterprise, the quantitative composition and professionalism of the working structure, tell about the main goods or services, promising aspects of production and other aspects of the business.

SWOT analysis will help to give a real assessment of your strengths and weaknesses, as well as indicate possible risks or promising aspects of the project.

SWOT means:

strengths– strengths and perspective;

Weakness s - weaknesses and shortcomings;

Opportunities- chances, opportunities;

Threats- risks.

This section of the business plan is small in content, but the process of the analysis itself is considered quite complicated and takes a lot of time.

• Conduct a market analysis tailored to your needs. Marketing analysis will help to collect complete information on competitors and consumers, and determine your target audience.
• The next step will be to determine the optimal location of the office, enterprise, which will be convenient for the consumer. To do this, you need to compare the number of consumers that are needed for the business to pay off with the audience that is within the radius of the proposed location.
• If the market is oversaturated with competitors, you will need to think over your strategic move, focusing on the uniqueness of your product or service.
• Define distribution channels.
• Calculate the necessary costs to attract the consumer.
• Decide on the pricing policy, which tactics will be the most profitable, high cost with little demand or a competitive price with a large flow of consumers.
• Service and maintenance is also not unimportant for most customers, while they are willing to pay more for the high quality service they receive.

Production

This section covers in detail the essence of your business: what do you plan to do?

The production plan states:

• suppliers of goods and equipment;
• location of the enterprise;
• what is the performance;
• step by step production;
• level of qualification of employees;
• calculation of the necessary deductions to various funds,
• logistics costs.

Many factors affect how much money will be spent on the implementation of the future business.

When describing the technology of the final result of production, you will discover other sides of your idea that did not come to mind before. There will be questions related to the storage of goods or problems with the delivery of imported raw materials, a lack of qualified specialists in this field.

After all the subtleties, let's move on to the financial part. Subsequently, calculations may have to be made and adjustments to the plan itself, for example, to reduce costs or change production technology.

This section describes the entire structure of the enterprise and its management. Such a scheme simplifies the system of distribution of rights and powers of structural units.

Assuming the organization of the entire company, it will be easier to draw up a system of interaction between departments and personnel policy.

The organizational chart allows you to plunge deep into the production and reveals the truth of who and how will bring the project to reality.

Finance

When drawing up a financial plan, it is important to determine how much investment is required to start, how long they will pay off, from which the income and expenses of your business will be regulated.

The first thing you need to calculate is how much money you will need to invest in organizing and implementing the stability of your business. After that, the expected profit is calculated, the average number of consumers per month is predicted. This will allow you to calculate the real payback period of the project. This stage will help determine how many customers should be during the month, and what should be the amount in order to pay off the invested capital in a certain period of time.

The calculation indicators in this section will help you weigh all the pros and cons of this project, and understand whether the game is worth the candle or not. Potential investors also evaluate the project according to the data provided in the Finance section.

The financial section directly links all the points of the business plan.

In view of this, if adjustments or additions are made to any of the sections, then this will necessarily affect financial calculations, or vice versa, changes and adjustments in finance will affect other structures.

Risk Forecast

Based on financial indicators, compare the essence of the business plan and give an objective assessment of what you see. Is the material accessible? What sides does it reveal? If I were an investor, would I invest in it?

If your answers were positive, then you have perfectly completed the first stage of your activity, you can proceed to the next one, the implementation of your idea! This outcome paves the way for a successful start to your project.

How to write a brief overview (summary) of the project for a beginner - rules for compiling

The executive summary is the protagonist of the project, the basis of the business plan, revealing the contents of the package on one sheet of paper, often after reading which investors either show interest in getting to know the project in more depth, or leave it without even looking inside. Therefore, in order to adequately and clearly present it, it is given time last, when the entire document has already been drawn up.

A well-written summary will give the right impression about its originator, his idea and plans.

Goals and objectives of the company

Briefly describe the essence of the activity, mention at what stage of development your business is.

For example, the goal of the project is to open a clothing store for the whole family "Happy Family".

Or the goal of the project is to open a network of Bonjour coffee shops, where the products of the confectionery factory will be sold under the same logo.

Essence of the project and business concept

A short description of your entrepreneurial activity, its specifics and stages of development.

Brief analysis

The analysis of the market situation includes a summary of the conducted market research, which includes the marketing area:

1. The total effective demand of the proposed sales product or service.
2. characteristics of the competitive group.
3. Product competitiveness.
4. To give the summary more weight in the eyes of investors, information sources are indicated that are trustworthy and participation in the market analysis of well-known marketers, the entire marketing move is based on this.

What does the organization's marketing look like, how to prepare the main parts?

For the first stage of business development, a marketing plan is important, which includes the target audience, an advertising move that attracts and retains the attention of customers.

A well-designed marketing plan will be a guide for you, following which you will not only get the maximum number of loyal customers, but also increase the profit of your organization.

Part I. Summary of current products and / or preconditions for the creation of new ones

1. Summary of current goods. This will require a thorough analysis of how goals were achieved and marketing plans were solved in the past year, which strategies and tactics were used, which worked, and which did not produce results. Highlight the main lessons learned from last year's marketing system, describe the lessons learned from the lessons, and apply them in the new year.
2. Prerequisites for creating a new product. To launch a new product on the market, you need to briefly and simply describe the idea for it. The carefully crafted concept of the new product will be outlined in the main part of the plan. It is desirable to give a source of the idea of ​​a new product, which will emphasize the need for it.

Part II. situational analysis

A situational analysis is the rationale behind your marketing planning, the foundation that will give you solid support for your decisions and the reasons behind a particular approach. Evaluation of the conformity of the strategies and tactics of the subdivisions with the prerequisites of the constructed plan.

Part III. Strategic Direction

A brief description of the main direction of the product, target audience, benefits and positioning, performance criteria.

How to make a production plan, what are the right points?

Development of a business plan for an enterprise, including a production plan, which determines the size of the work team and the amount of resources required for the production of goods;

The production plan includes:

• manufacturing process;
• the needs of the enterprise in stocks, materials, fixed assets;
• quality control of products and production process;
• major suppliers of various materials;
• production facilities - use, location, advantages, disadvantages, buildings, adjustments;
• personnel - the number of employees of different specifics, their salary, level of training or qualifications.

Important for the production plan is a description of the achievement of quality control, procurement and production costs, maintenance provision.

Cost control is carried out on the basis of cost analysis, which determines the compliance of the planned and standard volumes. Due to the importance of cost control in every organizational process, the enterprise must know at what stage the product is located, require reporting from managers competent in this matter.

Procurement control. It helps to control the discipline of deliveries, track the quality of raw materials, quantity, characteristics and prices of goods from suppliers.

For simplicity and efficiency of such control, use the following steps:

• collect maximum truthful and accurate data on the conditions and dates of deliveries;
• collect data on the quality of supplies, their compliance with production standards;
• get supplier price data.

Supplier control. For this, one or two suppliers are selected for long-term cooperation, as a result, this ensures the reliability of supplies and the effectiveness of cooperation.

Inventory control. To do this, use the re-order system after completing its certain level. Re-ordering is used to minimize the ongoing cost of maintaining inventory, and also this approach ensures the proper level of customer service.

Maintenance control. This need must be taken into account at the initial stages of equipment design in the production plan.

Quality control. A comprehensive customer-oriented program improves the quality of production processes and products.

This activity carries out constant quality control of products for compliance with established GOSTs and standards.

How to develop and build an organizational chart?

To build the main work schedule, a general production plan is needed. The basic organizational system clearly records the type and quantity of each individual product manufactured, and gives detailed information about how, where and when it will be produced tomorrow, next week, next month. The data also includes the number of working class, production needs. The organizational chart, first of all, divides the general plan into separate detailed operational sub-plans for each product, and then they are combined into a general production plan, which was discussed above.

How to calculate a financial plan - calculation step by step

Due to the insufficiently stable market situation, when analyzing a business, experts have to pay attention not only to mathematical calculations of the potential income of organizations. It is also very important to take into account the level of demand for the product / service produced, as well as the social component of the field of activity where the organization develops.

Since many factors affect the economic component in business development, it is not always possible to bring the company to the desired level of profitability. Therefore, the financial plan is designed to control the profits and expenses of the company, which allows the owner of the organization not to incur losses.

When calculating a financial plan, you should pay attention to 3 important criteria:

• the effectiveness of the financial plan;
• possible risks;
• final analysis of the financial plan.

Determining the effectiveness of the financial plan is an important point at the planning stage. This is what allows us to evaluate the effectiveness of the company's activities in the market in a competitive environment.

When calculating the financial plan, the most significant are such indicators.

This is the amount of expected profit from the calculation of the cost of the product / service at the moment.

The reasons for the change in the indicator may be:

• inflation;
• the risk of losing investment;
• investments bring predicted income.

If in the course of calculations this indicator has a value of 0, this indicates the absence of unprofitability.

Profitability

Profitability is a complex indicator of the financial productivity of the company. With the help of this indicator, the owner has the opportunity to understand how successful his project is, as well as to figure out whether the income received is stable.

If the profitability indicator has a negative value, then the company does not generate income, but there are only losses.

The profitability indicator is classified into 2 groups:

• sales ratio - the percentage of income from each unit of currency (allows you to understand the effectiveness of pricing policy, as well as regulate costs);
• profitability of an asset is a relative indicator of performance (allows you to see the possibility of making a profit from the company's activities).

Payback periods

This is a time indicator that displays the period for which the full payback of the business occurs.

The payback indicator is divided into the following subgroups:

• a simple indicator (it is the time period after which the investor will be able to return the invested funds);
• dynamic indicator (to calculate the indicator, data on the value of cash are used, which depend on the inflation threshold throughout the entire time).

As a rule, it is the dynamic indicator that always prevails over the simple one.

To calculate the financial plan, you need to use the following formulas.

Net discount income is calculated as

NPV=NK+(D1-P1)/(1+SD1)+(D2-P2)/(1+SD2)+(D3-P3)/(1+SD3), where

• NK - initial capital of expenses and investments;
• D1-D3 - income by years, depending on the number next to it;
• P1-P3 - expenses by years, depending on the number next to it;
• SD - discount rate.

To calculate profitability, you need

ROOD=POR/PZ, where

• ROOD - profitability from the main activity;
• POR - profit from sales;
• PP - incurred costs.

CO=NC/NPV, where

• SO - payback period;
• NK - initial capital (if necessary, additional investments are added to this figure;
• NPV is the company's net discount income.

Despite the simplicity of the formulas, today it is more convenient to carry out calculations using specialized programs. If you are new to business, it is easier to purchase demo versions of such programs, their cost is much less, and the functionality is similar.

How to correctly calculate the risk forecast - a detailed procedure

Since it takes a lot of time to create a financial plan from scratch, it is sometimes easier to analyze an existing one and correct weaknesses. This will speed up the process of obtaining profit from the activities of the organization.

As they say, risk is a noble cause, but this expression should not be used in business. It is the financial plan that serves to ensure that the company can prevent unpleasant situations in order to avoid losses. It is important to consider all possible situations and choose the safest solution.

According to the sphere of influence, risks are classified into 3 groups.

Commercial

External factors of commercial risks are:

• decline in demand for manufactured products/services;
• unexpected entry of a competitor into the market;
• fraud on the part of business partners (delivery of low-quality raw materials, delays in the supply of goods, etc.);
• instability of prices for technical support and services.

These are just the most common external causes that can negatively affect the financial plan. It is very important to consider the scope of the company and consider the impact of each specific unforeseen situation in a timely manner.

Financial

Financial risks are unforeseen items of expenses, as well as receiving unforeseen profits.

Reasons for financial risks may include the following:

• in late payments for goods/services by buyers;
• receivables;
• increased rates from creditors;
• changes in legislation that entail an increase in the cost of doing business;
• unstable situation with the currency in the world markets.

Control of the above risks allows avoiding possible losses and bankruptcy.

Production

Such risks are associated with changes in the operating mode of the company due to unforeseen circumstances.

The reason for the production risk can be:

• insufficient level of qualification of workers;
• protests and strikes that disrupt the work schedule of the organization;
• production of low-quality products, which entails a decrease in demand for goods and a decrease in sales;
• there is no quality control of the manufactured goods.

If such risks are not controlled in a timely manner when drawing up a financial plan, investments in the business will be unjustified (no income, losses grow).

In order to avoid all kinds of risks, it is worth using risk management techniques. To do this, they can use means to resolve the risk, as well as techniques to reduce the degree of risk.

The means to resolve risks can be:

• risk avoidance (avoiding a situation that may entail risk often implies that the investor refuses to make a profit);
• risk retention (responsibility for possible negative consequences rests with the investor making the decision);
• transfer of risk (the investor transfers responsibility for the risk, for example, to an insurance company).

Risk Reduction

This is a reduction in the volume of losses and a decrease in the likelihood of a risky situation. To reduce the likelihood, various methods and means can be used.

Diversification

The essence of diversification lies in the division of capital between different investors who are interconnected, as well as different forms of activity of the organization itself, goods produced / services provided. Diversification is the most reasonable and least expensive way to reduce financial risks. But, the risk of investments can be dissipated with the help of diversification, but it is still impossible to reduce the probability to zero. This is due to the fact that there are external factors (not related to the choice of objects for investment) that cannot be influenced downward.

Obtaining additional data and information

The maximum possession of information allows for the most accurate forecasting and reduces the likelihood of risks for decision making - this makes data and information as valuable as possible.

Limitation

The essence of limiting is the establishment of a limit - the maximum allowable amount of expenses, sales, lending, etc.

self-insurance

This procedure means that the entrepreneur decides to insure himself, and not to purchase insurance from insurance companies. This reduces the cost of insurance capital. The essence of self-insurance is the creation of reserve funds, the task of the procedure is to overcome temporary financial difficulties as quickly as possible.

Insurance

This is the most popular and important technique for reducing the degree of risk. The essence of insurance is that the organization is ready to give up a certain part of its income in order to avoid risk. In simple terms, the company is willing to pay to reduce the likelihood of risk and financial loss to zero.

To avoid the most unpleasant consequences, the owner of the company must regularly resort to preventive measures, for example, analyze the activity of competitors in the market.

In conclusion, I would like to note that a financial plan can be considered successful in such a situation:

• if high incomes are visible, and financial costs are minimal;
• when the predicted risks are eliminated at the initial stage;
• when the activity of the enterprise is worthy of competition with similar companies;
• when the company has a material and technical base and funds are invested in it;
• in the presence of documentary evidence of the profitability of the company.

The financial plan has many subtleties. Due to the correct analysis of the received data, it is possible to eliminate shortcomings and avoid unprofitability.

After getting acquainted with the general requirements for writing a business plan, we can conclude that before embarking on the realization of your dream, it is still important to set out a detailed plan to achieve it on paper, calculate all the pros and cons, and eventually start acting according to your planning.

In contact with

As a rule, a classic Business Plan consists of twelve main elements, including a title page and a confidentiality memorandum.

A well-written business plan can both simply become the basis for organizing a business, and help raise funds for the development of a project if it turns out to be attractive to an investor or lender. Below is a step-by-step guide on how to write a business plan, with a description of its most important elements and recommendations for drafting.

What is a Business Plan in simple words and an example

A business plan is a document that provides a detailed justification for the project and the ability to comprehensively evaluate the effectiveness of decisions made, planned activities, and answer the question of whether it is worth investing in this project.

A ready-made business plan includes all elements of the development and operation of the business for the planned period. How detailed and competently a business plan for starting a business is written depends on how much the idea will be evaluated from the outside, as well as the number of sudden nuances that were not taken into account initially.

We can say that the development of a business plan is half the creation of a business. It describes the details of conducting technological processes, accounting, the state of affairs in the industry, as well as documentation.

Thus, simple business plan- this is a detailed description of the planned project, containing calculations and expected results for the next few years.

Sample Business Plans (download)

Below you will find some more examples and samples of business plans that you can download and study in detail.

Types of business plans

When deciding how to write a business plan correctly, you must first determine for whom it will be written. There are two main formats for this document:

1. Interior. Such a business plan is intended solely for private use among the founders. With its help, expenses, production volumes and necessary stocks, etc. are planned. Such a business plan should be as close to reality as possible and reflect all the risks even in the worst case scenario. Some details of such a business plan that are obvious to the founder can be omitted, since in this case there will be no one to evaluate the extra details.
2. For external users. Such business plans are prepared for presentation to investors or creditors, as well as government support agencies from which funds are expected to be received. This type of plan is distinguished not only by greater detail, but also by a wider evidence base, a large number of calculations. In this case, it is necessary to convince your counterparties of the validity of the calculations and prospects described in the plan. Logic and sequence of presentation of information, the quality of its presentation, design and accuracy are important. It is often possible to use the maximum and minimum possible real numbers where this directly affects the result of the calculation and efficiency, in order to increase the attractiveness of the idea for those who can invest in it. It will be good if all facts and figures contain sources that support their reliability. A business plan that will have visual materials will also win.

You cannot write a business plan for yourself and for an investor at the same time, because they have different purposes.

Internal plans should be more meaningful and practical, and the values ​​​​in the calculations should be closer to the average or even worse. Plans for external users should be logical and neat, and the values ​​in them are usually close to the ideal scenario.

What does a Business Plan consist of - Structure

Depending on the specifics of the business and the purpose of the document, the number and content of the points of the business plan may vary. A typical business plan usually consists of the following elements:

1. Title page.
2. Confidentiality Memorandum.
3. Summary.
4. Objective of the project.
5. Analysis of the position of the enterprise in the industry.
6. Description of the product of labor.
7. Production plan.
8. Organizational plan.
9. Risk analysis.
10. Applications.

Some elements required for writing a business plan for an employment center or lenders are optional for writing documents for internal use. For example, it doesn't make much sense to write a confidentiality memorandum or cover page for yourself.

At the same time, a business plan for a store may not contain a paragraph describing the product of labor, since in this case all goods are purchased for resale, and the list of services is standard.

How to start making your Business Plan - Instructions

To begin with, it is necessary to clearly define the scope of activity and the product that will be produced by the newly created enterprise. To do this, it is necessary to conduct a preliminary analysis of the market situation in real time and identify niches that are not sufficiently represented on the market. Choosing one of these niches will make it more likely to successfully occupy your market share in a short time.

Next, you need to collect all the information available in the public domain about this field of activity. The greatest attention should be paid to real stories and reviews of people applying in this area. Only they are able to give an idea of ​​the nuances that at first glance are implicit.

For popular industries, for example, for a cafe or a beauty salon, you can find a sample business plan for review or even special services that help in its formation. In the case of more specific industries, the amount of information freely available may be limited.

In case of a clear lack of data for analysis, it is best to seek a paid consultation from specialists - they will help fill in the gaps in knowledge.

SWOT analysis

This type of analysis is used to assess the strengths and weaknesses of the idea in the presence of information about the latter. Conducting a SWOT analysis helps to visually correlate the pros, cons and dangers of a future project in order to conduct a holistic assessment of them.

In the name, as an abbreviation, the essence of the method is encrypted: strengths, weaknesses, opportunities and threats. It is for these four columns that the data is posted in the SWOT analysis.

• To the strengths refer to the advantages that the chosen niche has.
• Weak sides should be described in as much detail as possible, as they are needed in order to eliminate them in the future. This column includes all the shortcomings in the theoretical implementation of the plan, from low profitability to the lack of own premises.

Strengths and weaknesses, for the most part, are internal factors that are directly affected by the founder.

Opportunities and threats, on the contrary, are considered external factors that must either be used or adjusted and kept in mind. A sample table for conducting a SWOT analysis of a production project for a business plan is presented below:

Resume writing

One of the elements of writing a business plan from scratch is resume writing.

This element is always located at the beginning of the business plan and contains some brief information about it, which makes people who decide to read the content of the document become interested in it and continue reading.

This is most important when looking for potential investors and lenders.

Despite the location of this element in the document, the founder does not start working on it before writing a business plan for a small business, since the summary is a section that presents consolidated information from the rest of the business plan.

Accordingly, the work on the summary is started last by the founder - this is, for the most part, the business card of the project for external users of information.

The main points that counterparties want to see in a resume are usually the possible level of return on investment in the development of the project, as well as the risks taken on such investments.

Often, the purpose of the project is taken out in a separate section.

In this subparagraph, it is necessary to indicate the goals, tasks set for the business, and also to argue the success of the future enterprise. Often in this paragraph, the results obtained from the SWOT analysis are used.

Analysis of the company's place in the market

This section usually contains an overview of competition in the selected industry, presented by the number of competing firms and their market shares, product specifics and sales volume, if such data are available.

Also, this section usually includes data on the planned size of the organization being created and competing organizations: the number of employees, production capacities, and so on.

• Check out (download).

Based on this analysis, a promising place in the industry is usually determined, that is, the market share that is planned to be taken in the future and in what time frame this should happen. If the business plan is drawn up for external users, then this item is one of the fundamental ones and should be disclosed in detail.

As advantages, one can take into account the experience of hired employees and managers, possible prospects for the development of the organization, various know-how, and so on.

When it becomes necessary to write a business plan yourself, you need to pay special attention to some mandatory elements in its content. In the case of a marketing plan, such elements are promotional tools, demand analysis, and preliminary sales directions, especially when it comes to production.

Product promotion tools are usually advertising, direct sales, and other options, depending on the field of activity.

In some cases, competent merchandising can be used as a promotion tool. It is also necessary to indicate by what means the promotion will be carried out: whether it will be a special department, an individual employee, or the services of outsourcing firms and inviting third-party specialists.

Marketing demand research is an extremely difficult and serious job, therefore, if you are not confident in your own skills, it is better to leave it to professionals. In this case, the likelihood that such a study will be positively assessed by creditors will be higher.

However, if it is important how to draw up a business plan yourself from and to, then it is necessary to take into account not only the volume of demand at a particular moment, but also its seasonal fluctuations, elasticity under the influence of the price factor, average prices for goods, the possibility of stimulating demand.

If there are already preliminary sales options for products, it would be good to indicate them and draw up for each its own sales program, which will include sales volumes for the period, revenue, tax administration (for example, payment of VAT if the counterparty is not its payer etc.), methods and terms of delivery and payment. Here you can also specify the rules and content of future promotions and discounts, if there are any developments on them.

It would be good to make a forecast sales table with calculations of the total revenue for each counterparty or for each product. Tables can have a simple but informative look:

If possible, it is better to give accompanying documentation to the amounts so that prices and volumes are not taken from thin air. Also, do not deliberately overestimate prospective indicators if such documentation is not available - this section should not cause doubts among investors.

Production plan

One of the most important elements of any business plan. It must be understood that this part of the plan applies not only to manufacturing enterprises - the production plan includes the entire process of the organization's functioning.

An exception may be a business in which no actions are taken by the staff at all with the products - for example, a wholesale store that simply purchases products, stores them in a warehouse, and then sells them.

If we consider the business plan of a restaurant or coffee house, then the production plan includes everything from the purchase of products for cooking and the time of making a dish or drink, to the equipment used, the cost and shelf life of the finished dish, as well as the process of maintaining existing equipment and mechanisms .

This paragraph, depending on the field of activity, should include:

• Raw materials and other production costs.
• The cost of acquiring equipment and premises.
• Labor costs.
• General production and general business expenses - rent, utilities, etc.
• Overheads.

In addition to expenses, this paragraph describes in detail the work processes, the timing of each production cycle and storage of products, the useful life of the equipment, the mechanisms for interaction between different departments, the requirements for employees, the planned wages, the schedule of its accrual, and so on.

As a result, we can present a production plan painted by sub-items, starting with the purchase of raw materials and ending with the payment of wages and the sale of final products.

organizational plan

In this section, it is necessary to describe the structure of the company and its management system. This includes the organizational structure, staffing, information about the management of the enterprise, founders, legal form, planned management mechanisms, distribution of responsibility.

• (download in PDF).

This section also discusses the process of documenting activities in the process of its organization, with references to the primary legal acts, according to which the registration and activities of the enterprise will take place. As a rule, this item is signed in order, starting with the lease of the premises and ending with the start of production.

This section of the plan, regardless of the purpose of the document, must be disclosed in as much detail as possible, since it depends on how much the planned expenses and incomes will coincide with the real ones in the future.

This item is the preparation of settlement documentation for planned costs, as well as approximate amounts of revenue. The best option for presenting this information is tabular, with separate explanations, since the amount of information in the financial plan of even a small enterprise is quite large.

Be sure to remember that the enterprise has fixed costs that do not depend on the volume of production, such as rent, and variables determined by the volume of output. It is also necessary to take into account the cost of maintenance and repair of units, and all this must be taken into account when calculating the cost of a unit of production. Fixed assets transfer their value to finished products gradually, therefore their cost is included in the cost price depending on the useful life in the form of depreciation.

• (download).

After the unit cost of production has been calculated, as well as the volume of fixed costs over a period of time, the break-even production volume is calculated - that is, the amount of production that must be produced and sold at a given price in order to fully cover the cost and fixed costs. A further increase in production and sales will mean an increase in profits.

Also in this section, it is necessary to present the payback period of the project, which in a simplified form is calculated as the ratio of initial costs to monthly net profit. The result will be in months.

Also in this section, you can include other indicators necessary depending on the scope of the enterprise. In general, the more detailed information provided in this section, the better. For example, in the case of opening an online store, you can create a similar table:

Identification of risks

In this paragraph, it is necessary to consider the various risks that are inherent in the industry, region or type of activity, evaluate their theoretically possible impact on the organization's activities and possible damage, and also describe in detail the ways to counter them, highlighting those that will be used in certain situations.

If the business plan is for internal use, this section should be as detailed as possible - this can be very helpful in the future.

When drawing up a document for investors, some implicit risks can be omitted, but in no case should the obvious ones be omitted - this will be noticed and perceived as a flaw or short-sightedness of the founder. When developing this item, the founder will also be helped by the SWOT analysis carried out at the beginning.

Formation of applications

Annexes are an essential element of a business plan, especially for external use. All possible documents confirming the theses expressed by the founder earlier are attached to the plan as annexes.

It is highly desirable to confirm all figures, for example, with official statistics, reporting documents from similar firms, letters of guarantee and certificates, and so on.

It is also important to attach to the annexes various agreements concluded with contractors or other founders, existing company documentation, documents certifying the qualifications and data of the founders and planned management personnel, and in general all possible documents confirming the information and judgments presented in the business plan itself.

These documents should be referenced in the text of the plan. Here you can also make too voluminous calculations or schemes.

Each business plan requires an individual approach, but there are some general recommendations that apply to most of these documents, according to which you can both draw up a business plan for an individual entrepreneur for internal use, and develop a plan for creditors of an existing large enterprise.

• reflect the real situation. If you take into account in the plans highly inflated profitability indicators or too low prices for raw materials, as a result, you can get completely different financial result, which was calculated in the marketing plan.
• Write in clear, understandable language. If the business plan is written confusingly and with an abundance of errors, no investor or lender will take such a document seriously.
• Take into account the nuances. It is necessary to pay attention to such things as seasonal changes in prices for some goods and services, climatic conditions that affect production. For example, in different regions, the cost of heating workshop premises, especially large ones, can vary greatly.
• Make a business plan concisely, but without unnecessary volume. The usual length of this document is 20-25 pages, excluding appendices. If it turns out to be much larger, then it is better to transfer all documents, volumetric calculations and schemes to applications.
• Calculate costs as accurately as possible. If the price of a particular product or raw material fluctuates greatly, it is better to take the maximum values ​​so that in the event of another price fluctuation there will be no unpleasant surprise in the form of a loss of profitability.
• See related documents. Working on a plan is much easier when you have an example of writing a business plan at hand. To do this, below are examples of business plans in various areas that can be taken as a basis.

Conclusion

Drawing up a business plan is a rather complicated and time-consuming task. However, a well-written business plan can be considered half of starting your own business. Each industry has its own specifics for compiling this document, but there are some general points that must be taken into account when drawing up a high-quality business plan.

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Business plan for a small business from scratch: recommendations and samples with calculations

How to write a business plan correctly? We share recommendations, convenient ways, samples and calculations.

Business plan is the document from which the implementation must begin. If you do not first calculate expenses and incomes, do not take into account demand and the presence of already working competitors, you can waste your budget. In our article, you will find a sample business plan with calculations and learn how to prepare it for yourself.

But when the development of a business plan for a small business is needed specifically for investors, guarantors, creditors, then the document must comply with the requirements of the Federal Fund for Support of Small Business. You can learn how to draw up a business plan in accordance with these requirements from, and consider a brief structure of the plan here.

The structure of the business plan from the Federal Fund for Support of Small Business:

If you follow all the recommendations of the Federal Fund for Support of Small Business, then it is quite difficult to draw up your own business plan on your own. But there is another way to calculate the prospects for your project - using the SME Business Navigator.

How to write a business plan yourself

If you decide to open such a store, you will need to find the missing amount of 1.7 million rubles. Of course, you can take out a loan, especially since Business Navigator offers you to choose one of the partner banks. However, we should not forget that such interest-bearing borrowed funds increase the cost of the project and extend its payback period. We need to weigh carefully whether it is worth it.

If you do not want to attract additional funds to the project, especially borrowed funds, the navigator will offer you to select the type of business by the amount of investment. We go to the appropriate tab and see an extensive list of projects that you can start using only your own funds. It remains only to choose a few areas of interest to you and calculate their payback.

Now you know how to make a business plan with calculations for a small business in a specific situation. On the Internet, you will find many more methods for writing and compiling business plans, samples for various businesses (coffee shop, car service, beauty salon, etc.). But remember - you need a business plan for your specific business, individual, and no one has written one for you yet. Here in this video briefly and succinctly “on the fingers of a milling machine” it is told how to do this:

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