The business plan includes sections. Characteristics of the main sections of the business plan

Business projects can be classified by type, class, scale, duration, type and complexity of the project.

Type - by field of activity (technical, economic, social, organizational, mixed).

Class - by composition, structure and subject area (mono-project - a separate project, multi-project - complex, consisting of a number of mono-projects and requiring general management, mega-project - targeted programs for the development of regions, industries, other entities, including a number of mono- and multi-projects) .

Scale - by the size of the project, the number of participants and the degree of influence on the external and internal environment (small, medium, large, very large). The scale of projects can be considered in a more specific form: interstate, international, national, interregional and regional, intersectoral and sectoral, corporate, departmental, one enterprise.

Duration - according to the length of the implementation period (short-term - up to three years, medium-term - from three to five years, long-term - over five years).

• - Complexity - according to the degree of technical, financial, organizational and other types of complexity (simple, complex, very complex).
• - Type - according to the nature of the subject area (innovative, organizational, educational, research, scientific and technical, mixed, etc.).

The overwhelming majority of business projects are of an investment (costly) nature: The amount of investment required to implement a business project depends on all of the listed bases for their classification, but primarily on the scale; duration and complexity of the project.

Investment projects usually include those in which the main goal is to invest funds in various types of businesses in order to make a profit. This group includes innovative projects, which include a system of various innovations that ensure the continuous development of organizational and economic systems.

A new idea is the cheapest resource and the greatest deficit: Without an idea, entrepreneurship cannot exist. At the heart of any business is an idea. One good idea can determine the professional activity of an entrepreneur and many people associated with his work for life.

The source of the formation of new entrepreneurial ideas is usually understood as: consumers, competitors, the product market, advances in science and technology, new opportunities for the use of already produced goods, letters of complaints, opinions of sales employees and sales representatives, publications of the federal government and new laws, scientific research and experimental design developments.

Of course, there are many other ideas lying on the surface, captured on the fly or raised from the depths. They may not be new. They can be brilliant and miserable. But one thing is essential: every idea has its own consumer market.

An entrepreneurial idea is an idea based on innovation, innovation, know-how, i.e. aimed at the development, creation and distribution of new types of products, technologies, organizational forms, etc. There are socio-economic, organizational - managerial, technical - technological innovations;

It’s good if an entrepreneurial idea is supported by information about the very, very new in the activity to which this idea is dedicated. After all, it did not arise out of nowhere.

Here we are talking about know-how (from the English know-how - skill, knowledge of the matter, production secrets), i.e. about information materials, technical knowledge and practical experience of a technical, organizational, commercial, financial management and other nature that have commercial value; capable of ensuring production profitability.

The essence of using know-how when justifying an idea in entrepreneurial activity is to show how this or that development is implemented; how a new product, technology, equipment, management form, etc. is mastered;

“Know-how” may contain information about an unpatented innovation, or it may reveal the order and organization of the use of a patented innovation and be an important addition to it, ensuring its rapid implementation in production and full development.

One of the main features of know-how is confidentiality, individual focus, and secrecy of information. As a rule, the transfer of know-how is accompanied by consulting services from the authors of this information. The transfer of know-how is often included in licensing agreements and sales agreements.

The ability of entire industries to produce so-called high-tech products, which include large costs for an intellectual product (purchase of a patent; scientific development, development, design work) that meets the requirements of the world market, is not only innovation, but powerful innovative potential.

Innovative potential includes scientific, design and engineering developments, experimental services capacity related to the preparation of new production, tools and equipment for carrying out knowledge-intensive operations, technological control means and much more.

A novice entrepreneur, and even more so an experienced entrepreneur starting a new business, must first of all have instinct, i.e. guess and perceive a promising idea. As a matter of fact, experts consider the presence of a real entrepreneurial idea to be the main factor in business efficiency.

But the idea really must be real; through comparative analysis, the selection of the effectiveness of the idea is revealed (net profit, payback time, etc.); prices (compared to competitors or analogues); prospects for gaining a strong position in the market (percentage of market segment); the duration of the preparatory period (from the beginning of the implementation of the entrepreneurial idea until the moment the product that is the subject of this idea is transferred to the consumer); size and sources of capital required; the degree of availability of equipment necessary for organizing production; availability of the required raw materials in the required quantities; availability of a workforce of the required profile and sufficient level of qualifications.

The composition, structure and detail of the business plan are determined by the functional specifics and size of the enterprise, the activity of the sales market, the advancement of competitors, as well as the strategic goal and local objectives of a particular business, and the growth prospects of the enterprise.

Business plan structure.

The business plan must include:

• 1. Title page.
• 2. Summary.
• 3. Description of the type of activity, product (work or service).
• 4. Analysis of markets and main competitors
• 5. Marketing plan.
• 6. Production plan.
• 7. Organizational plan.
• 8. Financial plan.
• 9. Risk insurance.
• 10. Applications.

Depending on the purpose of drawing up a business plan, its sections can be developed with varying degrees of specificity.

Table 1 Composition of sections of the business plan and their goals

Section name	Section composition
	Results and conclusions of the business plan of the proposed project. The novelty of the proposed product. Information on sales volume, revenue, expenses, profit.	Objective assessment of products and enterprise activities. Analysis of sales volume (work performed)
Initial data and characteristics	Functional features, location, conditions of use of the territory	Basis for analysis and calculations
Market forecast	Current state and trends of macroeconomic processes in the investment sphere	Forecast of commercial activities of attracted companies
Marketing strategy	Marketing situation, strategy implementation program. Potential consumers. Market conditions. Prices. Sales channels. Advertising. Forecast of new products. Pricing. Price indicators.	Analysis of market conditions, price changes, external and internal factors, advertising effectiveness. Assessment of the strengths and weaknesses of the enterprise, production capabilities
Competition	Potential competitors: assessment of their sales volume, income, prospects for introducing models, basic socio-economic characteristics, level of quality and design of their products, competitors’ pricing policies	Assessment of consumer properties of a product. Analysis of competitors' products. Analysis of prices and costs of production
Determination of costs	One-time and current costs, discounting, inflation forecasting with determination by funding sources	Volumes and structure of costs by types, sources and areas
Production plan	Production progress (its description). List of basic processing and assembly operations. Supply of raw materials, materials, components with a full list of conditions (price, quantity and quality). Equipment, buildings, structures. Labor resources. Production costs.	Assessment of the state of affairs on all points of the production plan
Organization of work and financing	Blocks and stages of programs. Work organization. Establishment of forms of ownership. Types and sources of financing. Determination of the amount and sources of funds. Justification for a full refund and receipt of income	Flowchart of work organization (sequence) and financing by periods of project organization (program). Analysis of funds by source. Analysis of the solvency of the enterprise. Analysis of investment payback periods
Sales market	State of affairs in the industry. Potential consumers. Market conditions	Assessment of the state of affairs in the industry. Analysis of industry growth rate, potential consumers, market conditions
Definition of income	Types of production, cost of work (services), pricing conditions, taxation, receipt of gross and net income taking into account discounting and inflation index	Estimation of production volume, cost of work (services), etc.
Financial plan	Forecast of sales volumes. Balance of cash expenses and receipts. Income and expenses table. Consolidated balance sheet of assets and liabilities of an enterprise. Break-even movement chart.	Financial analysis of the enterprise's activities. Analysis of the balance of cash expenses and income. Analysis of break-even, income and costs. Identification of intra-economic reserves to strengthen the financial position
Generating a flow of clean funds	Management plan and structure (for example, real estate in a given territory), sources of water supply, electricity, etc.	Balance of financial expenses and revenues, taking into account all types of necessary taxes.
Assessment of economic, commercial and social efficiency	Calculated indicators and their interpretation: payback period, return on investment, project break-even point	Assessment of economic, commercial, budgetary, social efficiency of investments
Commercial Risk Insurance	Types of risk, conditions for their occurrence, possible damage. The likelihood of new technologies emerging. Alternative strategies. Risk prevention measures. Insurance and external risk insurance program	Risk analysis by sources and causes. Risk analysis using statistical, expert and combined methods. Analysis of the choice of investment decisions. Search for a risk prevention mechanism, insurance forms and conditions

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

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

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

Programs for personal computers for automated development of business plans:

• - Project Expert
• - Alt-Invest
• - Feasibility Study - Invest
• - COMFAR
• - PDS Business Plan
• - Business Plan PL
• - Own calculations based on MS EXCEL
• - Website program finmodel.ru

So, let's summarize. A business plan is a target document that includes a calculation system, a conglomerate of economic indicators and technical justifications, as well as a description of measures and specific steps to implement the idea and obtain maximum profit. It only remains to add that a business plan requires detail, meticulousness and a systematic approach in order for opponents to receive comprehensive answers to all questions.

Whatever type of business plan you choose, you need to take into account the characteristics of your opponents. For example, investors often prefer a business plan drawn up by the company itself, without the involvement of third-party specialists. And they look, first of all, at the company itself, assessing its human resources and the quality of the idea itself.

Banks, as mentioned earlier, are more interested in the current solvency of the company, without taking into account future profits. And government agencies prefer to give preference to necessary and useful projects that are of a universal, social nature.

A business plan cannot be a beautiful statement or a document drawn up solely for representative purposes. Its main task is to reflect reality.

Nowadays, many people are beginning to get the idea of ​​starting their own business and not depending on working for someone else. But in practice, implementing this decision is not so easy. To begin with, in order to receive funds for the initial development of your business, you need to provide a detailed and clear plan that describes in detail the directions of your activity to possible investors.

If you don’t know what sections of a business plan should be included, it’s unlikely that you’ll end up with anything really meaningful. In this article we will not only consider all the stages, but also give a comprehensive description of them.

Title page

It’s very strange, but many people completely forget about this detail, considering it a “trifle” and a “waste of time.” Of course this is not true. A competently and beautifully designed title page is useful at least because it shows your responsible attitude to the matter, and this is already an important circumstance. So, what should be included in the “title”?

Firstly, you should indicate information about your company, or simply the name of the individual entrepreneur. All necessary contact information is also written down there: physical address, phone number, email address. Many people forget that the title page should include a summary of what you intend to do, as well as the total expected cost. Important! You must include a footnote that should contain something like: “The data that contains the sections of the business plan should not be disclosed and/or transferred to third parties.”

Summary

When writing this section, you need to remember one subtlety. Despite the fact that the sequence of sections of the business plan suggests that this item is at the forefront, its preparation is done at the very last place, when the entire document is already ready. Basically, the whole purpose of this data is to interest prospective investors or lenders. Its volume should not exceed four pages, but should not be less than two. A note should be made here: when you describe the features and prospects of your project, you need to avoid vague and intricate phrases.

In general, it is necessary to describe the matter in such a way that no one has even a shadow of doubt about its full prospects. In general, the characteristics of the sections of a business plan are a rather vague concept, since everyone has their own business, but still some aspects always remain unchanged.

So, it is very important to make a long-term forecast (at least for a couple of years) on the expected sales volumes, as well as how much money you will need to set up production. Of course, it is necessary to especially emphasize the rate of return you are counting on. However, the situation should not be embellished. At the end, write down in a separate paragraph the time period after which you will return the money invested in you to investors and with what profit for them. What other sections of a business plan are needed?

Analysis of the state of affairs in the industry

This stage is extremely important because here you describe how things are going in your chosen industry, what is the annual gross income and its prospects for the next few years. As in other cases, the structure and content of sections of a business plan when writing a resume should reflect the most important information:

• What happened in this field of activity over five to seven years.
• The likelihood of its stagnation or, on the contrary, development.
• It is important to find out how many new companies that appeared in the market you are discussing remained afloat, and how many had to leave. Explain the reasons for unfavorable outcomes.
• It is necessary to describe all types of new goods and services that have appeared in this field of activity, indicating their prospects.
• Investors will be very curious to know what competing organizations exist in the market and what your advantage is over them.
• How are you going to achieve a leading position, what methods will you use to achieve the highest results.
• What are the sales rates of competing firms?
• Describe their strengths and weaknesses, build a methodology for “pushing” your products onto the market, based on previously obtained data.
• Indicate which segments of the population will be your potential buyers, what is their purchasing power.
• How will your customers be different from those served by your competitors?

Experience shows that investors tend to ask these questions. If you find the answers to them and correctly formulate your report, lenders will certainly pay attention to you.

Essence of the proposed project

All other sections of the business plan are important, but at this stage you will have to try especially hard. You must show everyone that your product or service will be competitive in today's market and that there will always be buyers. To do this, you need to write down the answers to some sections in the document. So, what should the structure of a business plan include (the sections are given approximately):

• Name of the product or service.
• Describe trademarks, patents used (if any), other features.
• Please indicate your company location again.
• Where is the premises used as a production workshop or service location located?
• Indicate whether you own (if you have not yet answered the previous question) such a workshop or whether you will have to rent it.
• If you have a premises, is it in need of renovation? What is the condition of the property you are planning to rent?
• What qualifications and skills will you need workers?
• Complete list of required equipment.
• Is it possible to rent these means of production or will you have to purchase them all?
• What experience do you have in business? This information, by the way, should be contained in sections of the business plan (business project).
• Do you have experience in a leadership position? If so, what is the length of service?
• Please provide your short resume.
• Why did you decide to start your own business?
• Why are you confident in the success of your business?
• What stage is the project currently at?

Once again, reveal other nuances: what kind of packaging are you going to do for your product, how are you going to distribute it, what advertising costs can you budget for, and also give an example of your (or similar) marketing research in the field of demand for this product or service in your region (or city). If you describe exactly how you are going to create stable demand for your products, this will be a huge plus. What is the further sequence of sections of the business plan?

Production plan

Many people make the grave mistake at this point by describing only a standard production plan. In fact, it is important to describe not only this, but also the timing of production deployment, as well as methods for controlling the quality of the products. Will you be able to meet the allotted schedule and will the services you offer meet the quality standards - this is another, no less important, question.

Sub-clauses

Economists and financiers of potential investors are extremely interested in this issue, and therefore it is important to approach the design of the section with all possible responsibility. Here are the topics that need to be covered in more detail:

• It is necessary to fully list the production cycles, and especially focus on the involvement of subcontractors: is it planned to do this, and if “yes,” then what technological operations will you use them for?
• If you involve subcontractors, you will have to list all their contact information.
• Explain why you chose these particular companies.
• How much do you plan to pay subcontractors?
• It is necessary to draw up technological schedules and diagrams.
• Provide in your plan the most detailed list of equipment and materials that you will buy and/or rent.
• Tell us in detail what raw materials you need and what technical characteristics they should have.
• List all available suppliers of consumables, indicate the terms of cooperation with them.
• What is the expected cost of your product?
• Try to make a list of the equipment that you may need in the future, indicate its price.

If you plan to engage in trade or service services, developing sections of a business plan also includes analysis of the following issues:

• Indicate specific suppliers of goods.
• It doesn’t hurt to decide in advance which system you will use for warehouse control, and what configuration you will need to buy for this. Prices for their varieties can differ significantly, so the size of your profit directly depends on this.
• Do you have a room that you can use as a storage room? Indicate whether you own it or if you intend to rent it.

Please note that when planning the operation of a large enterprise, you must provide all the data in this section for four to five years in advance. If your company does not reach that size, three years will suffice. It is very important to show a simple and as transparent diagram as possible of how and where you intend to source the raw materials, what quality they will be, and how you intend to communicate this information to potential consumers of your product. Once again, we remind you of the importance of how detailed you are about your proposed quality control scheme. It is especially important to indicate how and at what stages of production you are going to implement it, as well as the expected cost of this activity.

In the same section you can talk about environmental protection measures and their cost, which will affect the cost of the finished product. This is especially important for those entrepreneurs who are planning to open their own production of this scale for the first time.

Marketing research

This is the main section of the business plan. It involves detailed influence of internal and external factors on your chosen field of activity. External forces are especially important. An entrepreneur is not able to influence them, but they have an extremely serious impact on his activities, and therefore cannot be ignored. Here is a list of such factors:

• Macroeconomic indicators, including GDP dynamics, statistics on income levels and real figures for your region. This is the financial section of the business plan, so include colorful, clear graphs with detailed diagrams.
• Social factors: population size, its focus on consuming your specific products and services, the average age of your potential buyers.
• Indicate the dynamics of technology development in the world and in Russia regarding your chosen field of activity.
• Show the stability of the level of demand for the products you produce and immediately predict and model your actions in cases where it decreases or increases.
• Important! Show that you are aware of all the laws that regulate your activities, provide excerpts from the laws and comment on how this or that rule specifically concerns you.
• It is necessary to draw up a strategy for the development of the enterprise in the light of the actions of competitors. How can you compete with more developed and older companies?

Finally, indicate what you would do if the supply of raw materials needed by your production dropped sharply. Will you be able to repurpose yourself into producing other products as soon as possible, or will you have to close your company? Some highlight this item in a separate section, “business plan risks,” but practice proves it is undesirable to focus on undesirable aspects, since creditors may not like it.

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

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

Who is a business plan for?

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

In any case, if compiled correctly, it can bring only positive effects to the organization.

It is important to understand that a business plan is a rather voluminous document, reflecting many aspects of a particular idea. Each object of consideration is connected with all the others; together, they become a kind of strategy, long-term guidance for the compiler.

There are several options for the structure and sections of a business plan. They depend on the field of activity for which the project is being developed. The details of the business plan are also chosen by the developer. For the service industry, this may be a simple project that does not contain some sections. But for large manufacturing enterprises, this should be a detailed and detailed business plan. The choice of methodology for calculating certain indicators may also depend on the tasks.

Title page

Any business plan begins with registration title page, which indicates the name of the project itself, the name of the organization for which it was developed, its location (country, city), telephone numbers, details of the owner and who compiled and developed this document, date of creation. Financial indicators can also be included on the title page if the business plan is planned to be shown to potential creditors or investors. Most often, in this case, the payback period, profitability, the need to obtain borrowed funds and their quantity are indicated.

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

Summary

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

This section is a condensed business plan, it reveals the essence and objectives. To compile a resume, use information from all subsequent sections. That is, to write this section, you must first draw up the entire business plan, and only then move on to its summary. Typically a resume displays:

• A concise description of the selected project, main goals and objectives.
• Required resources.
• Methods of implementation.
• Chances of success based on whether the product or service being created is new and relevant to the consumer.
• The amount of financing required, which the owner himself will not be able to undertake.
• Information on the return of borrowed funds to creditors or investors.
• Data on key performance indicators.

It is very important to keep your resume simple, clear and short. The ideal size is 1-2 printed pages.

Setting the goal of the business plan being developed

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

It is important to show that the products will be unique or special. This may be achieved through the development of a completely new technology, a higher level of product quality or low cost. It is worth highlighting ways to improve production or the products themselves.

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

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

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

Assessing an organization's capabilities in a given industry

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

• Goods and services provided by the organization, areas of activity.
• Information about the organizational and legal form (OLF) of the company, its administrative structure, employees, partners, owners, date of creation.
• Basic financial and economic indicators of the organization.
• Location of the company, including its address, description of the premises, information on the form of ownership.
• Aspects of the selected activity (working hours, seasonality and other information).

Particular attention is paid to this section if it is planned to open a new organization. Then the description should be more detailed. In this case, opportunities for successful development and information about the skills of the future owner are also included here.

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

The actual description of the product or service itself

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

• Name of the product or service.
• Direct purpose, possibilities of use.
• Description and list of the most important characteristics.
• Assessing the benefits of a product and its competitiveness.
• Availability of copyright and patent.
• Indication of the need to obtain a license to produce goods or provide services.
• Information about the availability of quality certificates for goods.
• Harmless to humans and the environment.
• Delivery data, designed packaging.
• Availability of guarantees and service.
• Operational information.
• Disposal methods after expiration dates.

Drawing up a marketing plan

After assessing the market and a specific industry and analyzing them, a specific strategy is developed. At the same time, consumption volumes and possible buyers are indicated. Levers of influence on demand are also considered (changing prices, developing an advertising campaign, improving product quality and other methods). Attention is also paid to sales methods, approximate costs, and development of advertising policies.

When indicating possible consumers, the methods of purchase (wholesale, retail, final consumer) are taken into account, as well as their status (legal entities and individuals, as well as the common population).

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

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

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

Often, developing a marketing plan requires enormous effort, because it is a very labor-intensive process. This covers quite complex mechanisms such as methods of advertising, promotion, support, identifying interests, forecasting and much more.

Drawing up a production plan

This section focuses on production and other work processes. Included here is information about the various premises used, equipment, and personnel involved in the work. In addition, the production plan also contains a detailed consideration of ways to increase or decrease the volume of production of a product or provision of a service.

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

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

In addition, the cost of the product or service provided must be calculated, an estimate drawn up, variables (depending on production volumes and other factors) and fixed costs determined. In general, you can structure the section as follows:

• Information about the enterprise from a production point of view (development of systems, including engineering, transport, resource systems).
• Description of the selected technology, as well as justification for the choice made.
• The need to purchase or rent premises for production.
• The need for personnel, indicating their qualifications, skills, number, and area of ​​activity.
• Factual evidence of the safety of production and the final product for people and the environment.
• Description of the required production capacity (including those available).
• Description of the necessary equipment, their characteristics, general information.
• Description of the necessary resource and raw material support.
• Consideration of all possible suppliers, contract terms, selection of subcontractors.
• Calculation of the approximate cost of all manufactured goods or services provided.
• Drawing up an estimate of current costs.
• Conducting an analysis of the product cost structure.

Organizational plan

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

Financial plan

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

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

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

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

The structure of this section may look like this:

• Annual profit and loss report.
• Structure of tax deductions.
• Financial flow plan for the first year.
• Planned balance of the first year.
• The need for investment.
• Necessary costs associated with the use of borrowed funds.
• Analysis of the effectiveness of the entire business plan based on the chosen methodology.

Review and analysis of possible risks

Any project along its path encounters various problems and difficulties that may call into question the implementation of the project or its effectiveness. Therefore, special attention is paid to identifying possible risks, their assessment, and ways to eliminate them. Therefore, a competent financier pays special attention to this section. It develops various strategies to overcome difficulties. It is very important to determine the degree of each risk. Any of them must be justified and objectively assessed.

It is worth considering the development of alternative strategies to help compensate for possible losses. As the saying goes, “forewarned is forearmed.” In this case, you can use various techniques, including quantitative and SWOT analysis.

If we consider quantitative analysis, we can talk about calculating not only risk factors, but also about calculating possible losses. Various techniques can also be used here (expert, statistical and others).

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

• Guarantees from authorities at various levels (local, regional, federal).
• Insurance.
• Availability of collateral.
• Bank guarantees.
• Possibility of transfer of rights.
• Finished product guarantees.

Applications

The last section may contain various information. Thus, it may include documents referenced in the main sections. It could be:

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

Conclusion

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

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

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

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

1. Summary.

3. Market industry analysis.

4. Competition assessment.

5. Marketing plan.

6. Product sales forecast.

7. Financial plan and project performance indicators.

8. Risk analysis.

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

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

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

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

Product name and specification;

Functional purpose and scope of application (for which consumers the product is intended);

Basic technical, aesthetic and other characteristics of products;

Indicators of manufacturability and versatility of products;

Compliance with standards and regulations;

Cost characteristics;

Stage of product development (idea, preliminary design, detailed design, prototype, pilot batch, mass production);

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

Opportunities for further product development;

Terms of product delivery;

Product advantages over analogues;

Export opportunities of products.

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

The description of the enterprise must include the following information:

Name of the enterprise and its legal form;

Legal and postal address;

Organizational structure of the enterprise;

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

3. Industry and market analysis.

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

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

Market segmentation is the identification of individual parts (segments) of the market that differ from each other in the characteristics of demand for a product.

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

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

Market share is the share of an enterprise's products in total sales in a given market.

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

It is necessary to conduct an analysis, determining how long the product can establish itself on the market and what factors will influence the expansion of the market (prospects for the development of the industry, region, competition, etc.). Here it is very important to highlight the strengths and weaknesses of your own and your competitors, and evaluate the competitiveness of the products produced.

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

If it is difficult to conduct reliable market research, or it is quite expensive and beyond the means of a novice entrepreneur, you can produce a trial batch of goods, the sale of which will provide valuable information about the market, especially if the entrepreneur himself will be directly involved in the sale of goods or provision of services.

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

How often and willingly do customers purchase his product or

contact his company for services;

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

exactly attracted;

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

provision of one service;

How buyers react to the price of his product. You can play with the price of the product and see if reducing it will affect the speed of sale and expansion of the circle of consumers.

Thus, it is necessary to obtain as much information as possible from the test sale. It is useful to ask consumers what changes they would make in appearance, quality parameters, packaging, and provision of services. At the same time, it is not necessary to strive to satisfy the interests and demands of all consumers at once. It is necessary to target a product or service at a specific group of buyers, their needs and tastes, direct the improvement of products and services, conquer a certain niche in the market for this product (service) and try to retain it.

4. Competition assessment

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

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

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

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

How do you expect to surpass them?

The purpose of this section is to make it easier to choose appropriate competitive tactics and to warn your company against the mistakes of others. Typical mistakes include attempts to penetrate an oversaturated market. A detailed analysis of competitors’ actions can force you to change your strategy and make adjustments to your current activities in order to more successfully confront your rivals. Moreover, such an analysis must be carried out constantly, if only because markets are in constant change, and someone’s successful debut attracts new competitors.

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

5. Marketing plan.

This section provides an assessment of the enterprise's market opportunities. From a forecasting point of view, the volume of sales of products (services) of an industrial enterprise is the most important and complex, since the study of the existing market and the formation of the level and structure of demand for products determines the results of the investment project.

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

The section consists of several parts.

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

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

Type of competition (by product range, service or market segment) - existing competition, market share, potential competition (the time of existence of the “window of opportunity” before the emergence of new competition as a result of the emergence of a new competitor);

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

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

Obstacles to market penetration (cost, time, technology, key employees, buyer conservatism, existing patents and trademarks);

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

Factors for ensuring success in the market (best satisfaction of needs, efficiency in product delivery or service delivery, personnel selection, geographic location).

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

6. Product sales forecast.

The main elements in product promotion are as follows:

1. Product distribution scheme: independently, through wholesale organizations, stores, etc.

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

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

5. Forming and maintaining a good opinion: how and by what means it is possible to achieve a stable reputation for your goods (services) and the company itself.

In large enterprises, sales forecasts are prepared by departments responsible for studying market conditions under the guidance and supervision of the chief marketing officer or chief commercial manager. In small companies, the forecast is prepared by the sales manager or commercial manager. Regardless of the title, the “top person” in sales must ensure that a reliable forecast is prepared in a timely manner.

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

There are also certain methods for forecasting product sales. In practice, the following sales forecasting methods are most widely used.

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

A combination of opinions from sales employees. This method uses a combination of assessments from individual sales agents and sales managers. Sales agents prepare estimates that are reviewed and summarized by their supervisors. Generalized assessments are presented to the head of the marketing service. The head of the marketing service prepares a consolidated forecast based on reports from sales employees. He can present his preliminary forecast to other managers of the enterprise for further clarification.

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

Next year's turnover = .

Analysis of trends and cycles. Forecasting using trend and cycle analysis examines several key factors. These are primarily the long-term growth trends of the company, cyclical fluctuations in business activity, seasonal changes in the company's sales and the possible irregular influences of strikes, technical changes and the emergence of new competitors. Based on the study of the influence of these factors, quantitative estimates are given, diagrams or graphs are prepared that characterize future sales indicators. This method requires the selection and processing of statistical data and the use of statistical methods.

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

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

This is the most modern and accurate method. But applying it in unstable conditions, when the nature of relationships in the economy is changing, can be misleading.

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

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

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

7. Financial plan

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

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

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

· changes in the exchange rate of the currencies used to calculate the project;

· differentiated inflationary characteristics of the environment;

· start date and time of project implementation,

· project calculation horizon.

The methodological foundations of financial planning and determining the effectiveness of an investment project, as well as the stages of constructing a financial plan are widely known.

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

The income statement reflects the operating activities of the enterprise during the current project period. Using this report, you can determine the amount of profit received by the company in a certain period of time.

The balance sheet reflects the financial condition of the enterprise at the end of the calculated period of time, from the analysis of which one can draw a conclusion about the growth of assets and the sustainability of the financial position of the enterprise implementing the project in a specific period of time.

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

The most common forms of financing investment projects:

Equity investing is investing money through the purchase of shares.

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

Leasing is a method of financing investments based on long-term lease of property while retaining ownership rights to the lessor.

Debt financing - through bank loans and debt obligations of legal entities and individuals.

5. Mortgage is a type of pledge of real estate for the purpose of obtaining a cash loan.

8. Project risk analysis.

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

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

Production related to various violations in

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

Commercial, related to the sale of products on the market outside

in full;

Financial risks caused by inflation processes

non-payments, exchange rate fluctuations, etc.;

Risks associated with force majeure, which may

be caused by unforeseen circumstances (from changes in political course to natural disasters).

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

Consists of the following sections:

Section 1. “Company capabilities (summary).”

Section 2. “General description of the company.”

Section 3. “Types of goods (services).”

Section 4. “Markets for sales of goods (services).”

Section 5. “Competition in sales markets.”

Section 6. “Production plan.”

Section 7. “Marketing Plan”.

Section 8. “Legal Plan”

Section 9. “Organizational plan.”

Section 10. “Risk assessment and insurance.”

Section 11. “Financial plan”.

Section 12. “Financing Strategy.”

Section 1. “Company capabilities (summary)”

This section should not exceed several pages. Its text should be understandable even to a non-specialist - extreme simplicity and a minimum of special terms. Working on this section is extremely important, because if it does not produce a favorable effect on investors and creditors, then they simply will not look further than the business plan.

In general, the summary should answer two questions for future investors or creditors of the company (including its shareholders): “What will they get if this plan is successfully implemented?” and “What is the risk of them losing money?” This section should be developed at the very end of drawing up a business plan, when complete clarity has been achieved on all other issues.

In the section “Company Opportunities (Summary),” all areas of the company’s activities, target markets for each area and the company’s place in these markets are determined in priority order. For each area, goals are established that the company strives for, strategies for achieving them, including a list of necessary activities. Responsible persons are identified for each strategy. This section contains information that gives an idea of ​​the company, as well as all the necessary data characterizing its commercial activities.

Section 2. “General description of the company”

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

In this section, you should answer the following questions. Is the company a manufacturing, trading or service company? What and how does it intend to provide its clients? Where is it? In what geographic area does she intend to develop her business (locally, nationally, internationally)?

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

It is very important to formulate business goals. Perhaps the company is aiming to reach a certain sales volume or geographic area. Or perhaps it hopes to become a public company or an attractive takeover candidate. Statement of such goals is important to the reviewer and may generate significant interest in the proposals. Of course, these goals should look realistic and achievable.

Section 3. “Types of goods (services)”

This section of the business plan describes all the goods and services that the company produces. The writing of this section is preceded by significant preliminary work on the selection of goods or services that should become the basis of the company's business. In this section, you must provide a description of all existing and new products and services offered by the company, answering the following questions:

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

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

3. Product name.

4. What needs (real and potential) are the offered goods and services intended to satisfy?

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

6. Are these goods (services) expensive?

7. To what extent do these goods (services) meet legal requirements?

8. In what markets and how are they sold?

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

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

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

13. Does this product have a brand name?

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

Section 4. “Markets for sales of goods (services)”

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

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

1. In what markets does the company operate or will it operate? What types of markets does the firm use?

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

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

4. What influences the demand for the company’s goods (services) in each of these segments?

5. What are the prospects for changes in customer needs in each market segment?

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

7. How are needs and demands studied?

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

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

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

11. Are market tests and trial sales carried out?

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

Assessing the potential market capacity.

Estimation of potential sales volume.

Estimation of actual sales volume.

Section 5. “Competition in sales markets”

Here you need to make a realistic assessment of the strengths and weaknesses of competing products (services) and name the companies that produce them, identify sources of information indicating which products are the most competitive, compare competing products (services) by basic price, characteristics, service, warranty and other significant features. It is advisable to present this information in the form of a table. You should briefly justify the existing advantages and disadvantages of competing goods (services). It is advisable to display what knowledge about the actions of competitors can help your company create new or improved products (services).

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

The rank of the company and its main competitors is indicated using a 5 or 10 point system. For each of the target markets, it is necessary to compare transport costs with those of competitors, the quality of products and packaging, compare the possibilities of reducing prices, and also have an idea of ​​​​the advertising campaign and the image of companies.