Basic recommendations and rules for writing a business plan. Requirements for a business plan and recommendations for its preparation. General requirements for a business plan

Business planning is one of the most important mechanisms and tools of enterprise management, which predetermines and predicts its effectiveness in the future. Business plan creation will allow the management team to more efficiently use the funds and assets of the enterprise, and use planning for competent management.

The fastest and most adequate response to changes in the market, internal infrastructure will increase the competitiveness of the enterprise, and make it a leader in the acute struggle for consumers. This is possible only if several conditions are met:

The investor and the management team have a realistic approach to assessing the financial position of the enterprise, its actual position on the market, and is also able to track trends in situations and identify the reasons for their occurrence;

The management team sees before itself the goals to which it should strive, clearly understands the steps necessary to achieve them;

Management actively uses business planning when developing a strategy for the development of an enterprise, setting strategic and current goals, skillfully performing control over the implementation of each step of an earlier planned plan;

The investor and the management team understand the reasons and essence of the processes that occur during external environment, within the company, in the market - and we are ready to offer them an answer.

The basis of all these conditions is business planning, and, as a result of this process, a business plan.

The company "Active Business Consulting" is ready to offer its services for business planning- in close cooperation with you, we will define the main goals, create tasks, identify possible ways enterprise development and provide assistance in various matters creating a business plan.

We provide the following services in the field business planning:

Business plan creation that will comply with international and Russian standards;

Development of a feasibility study;

Drawing up an investment memorandum;

Analysis of financial and economic activities;

Marketing research market;

Promotion and protection investment project.

The documents developed by Active Business Consultations fully comply with the Ministry of Economic Development Russian Federation, and guidelines most banking institutions, which contributes to a faster positive decision on the documents provided.

What do we mean by a business plan

Business plan creation carried out for external and internal purposes. In most cases business planning and the development of a business plan is carried out only when it is necessary to obtain a loan, attract investments. This is the Russian practice - and most entrepreneurs are used to doing this. However, in addition to such external goals, there are others - including those not related to the production of "new" funds.

External goals creating a business plan Is a justification of the need for an enterprise to attract borrowed money or additional investments, presentation of available resources and opportunities, concentration of attention on the part of investors and the bank, as well as the conviction that the chosen policy is highly qualified, and strategic goals profitable and efficient.

The investor, in turn, also wants to make sure that the investment project presented to him is profitable, and therefore wants to evaluate all the profitability of capital investment. To do this, it is necessary to study the ratio of the return on the project and the risks - the best way to solve this problem is business plan creation investment project and its analysis.

It is the business plan that is business card investment project. Only on the basis of its study, the investor will give an answer to a rather simple, but very important question - is it worth it to invest in the proposed project, and under what conditions and acceptable risks it will be most effective.

Also business plan creation it is also necessary when obtaining a loan from a bank - this requirement has been a prerequisite... The banking institution does not have any desire to take risks - and therefore, when high level risk, interest on the loan will be increased. Thus, the loan provided will cease to be profitable and meeting the conditions. Business planning in this case, it takes into account the interests of the bank and provides it with those guarantees that are necessary to obtain a loan with a low interest rate.

Internal goals are more important for the enterprise, since they allow to clearly define the vision and understanding of the further development of the enterprise.

TO internal goals can be attributed business planning, training the management team, providing an understanding of the market environment and the real position of the enterprise in the market at the moment. It is they who are significant when it is necessary to determine the methods of work and development strategy, identify the strengths and weaknesses of the investment project, study the possible effectiveness in different situations and conditions.

What do we mean by business planning

Business planning Is a procedure for writing and developing a business plan, the purpose of which is to study the effectiveness of investment in a project.

Business planning carried out jointly with the investor, since the fate of the enterprise and its development primarily depends on his goals. The main advantages of this procedure:

The ability to assess the possibility of implementing ideas and draw them up on paper with calculations;

Result business planning will eliminate a lot of mistakes and unnecessary expenses, will help to save money, time and effort on thinking over the factors that create "obstacles" to the achievement of the goal;

Business planning as the main component of creating a business plan, it allows you to fully comprehend the mechanism of the company's functioning, analyze the current situation on the market and act in accordance with the circumstances much more efficiently;

The business plan, in the end, will always be at hand, and will turn out to be a scheme, a map, following which will allow you to achieve your goal with little blood.

The company "Active Business Consulting" is not possible create a business plan without the participation of the management team, investors - in this case, a rather "raw" option will be developed that does not correspond to the interests stakeholders and unable to provide maximum effect. We are approaching implementation business planning individually, in close cooperation with you - this is how success is achieved.

The experts of our company will undertake the main work - collecting and processing information, setting the main strategic goals and objectives, financial planning, calculation of the efficiency of the investment project. Full accounting of information will allow your company to respond in a timely manner to the market situation and avoid many mistakes at the stage of implementation.

Business planning - this is the most profitable investment at the stage of enterprise formation.

What do we offer?

Business plan creation will help you solve most of the financing problems - the result of our collaboration with you will be good tool to attract capital from investors, partners and creditors, which is necessary for the further development of the enterprise. A carefully thought out and expertly designed plan will help answer key questions from investors and other stakeholders, as well as identify the degree of risk and potential returns.

Business planning fully reveals the most complex issues of possible business development and calculates not only the financial condition of the enterprise in the future, but also allows you to predict the development:

Production;

Enterprise products;

Opportunities that will bring with it the implementation of the business plan.

How we are working?

Business planning begins with a general statement of the question, the feasibility of opportunities. Experts of the company "Active Business Consulting" approach creating a business plan individually - we clearly define the tasks and goals required of us, as well as the results and deadlines. Only after discussing the project, the experts start business planning.

Process creating a business plan cannot be carried out by our specialists in isolation - it requires your participation. Only with you is it possible to make great business a plan that will meet the interests of stakeholders in the project. When developing a business plan, we use standardized methods for describing it.

Business plan content:

Business plan summary;

Description of the enterprise;

Business and its strategy;

Market and Marketing Strategy;

Operation and production;

Management and the process of making managerial and other decisions;

Finance;

Risk factors.

In the course of work on creating a business plan a feasibility study is also being developed. The results of this work are in demand by investors, since they reflect the procedure for researching and analyzing the elements of an investment project and clearly show the project for the return on investment. Highly qualified specialists working in the company "Active Business Consulting" - financiers, lawyers, economists and marketers participate in the drafting.

The company "Active Business Consulting" offers for a moderate fee to develop in close cooperation with you and the investors a business plan reflecting the development of the enterprise, taking into account various factors and changes in the market. With us, getting a positive answer is much easier!

In world business practice, almost all investment projects are described using business plans.

A business plan is a financial planning document entrepreneurial activity v a certain period and setting the indicators to be achieved during this period.

Development and drawing up of a business plan

We offer our clients professional development and preparation of a business plan.

Individual approach to your needs and wishes, drawing up a business plan, we take into account: the size of your project; its mobility and exceptional feature; industry specificity; the purpose of the business plan and much more.

In addition, we evaluate and agree on the appropriateness of certain sections of the business plan and, if necessary, add these sections to the business plan or exclude them.

Business plans developed by our company fully comply with international standards"UNIDO". You can learn more about the content of this standard .

Feasibility study

The ABK company develops business plans, including a feasibility study (FS). At the request of the customer, the feasibility study can be developed separately.

Feasibility study or feasibility study is an analysis, calculation, assessment of the economic feasibility of the proposed construction project, construction of an enterprise, creation of a new technical facility, modernization and reconstruction of existing facilities. The feasibility study is based on a comparative assessment of costs and benefits, the establishment of the efficiency of use, the payback period of investments.

A feasibility study is a study necessary for every investor, during the preparation of which a number of works are carried out to study and analyze all components of the investment project and develop the terms of return of the funds invested in the business. To develop a feasibility study, a comprehensive work of a group of specialists is required - economists, financiers, lawyers, etc.

We are also ready to conduct a comprehensive professional examination of your business plan, make a conclusion on it and optimize it.

The business plan is drawn up in order to effective management and business planning and is one of the main enterprise management tools that determine the effectiveness of its activities.

In a market and fierce competition, an enterprise must be able to quickly and adequately respond to changes in the external environment and within the enterprise itself.

This becomes possible when several conditions are met:

the administration and the investor correctly assess the real financial position enterprises and their place in the market;

there are specific goals that the enterprise should strive to achieve;

planned and implemented every step to achieve these goals;

the administration of the enterprise and the investor understand the essence of the processes taking place in the market, in the external environment and within the organization itself.

The business plan is drawn up for internal and external purposes

In the overwhelming majority of cases, it just so happened in our country, a business plan begins to be drawn up when it is necessary to attract investment. But the fact is that this is only one side of the matter; in fact, it is drawn up not only for external purposes.

The main goals for which a business plan is drawn up are to justify the need to attract additional investments or borrowed funds, to demonstrate the firm's capabilities and to attract attention from investors and the bank, to convince them of a sufficient level of efficiency of the investment project and a high level of enterprise management.

Each investor wants to assess the profitability of investing in the proposed investment project and assess the ratio of the possible return on the project and the riskiness of investments, and The best way for this - to study and analyze the business plan of the investment project.

The business plan gives the investor an answer to the question of whether it is worth investing in this investment project and under what conditions it will be most effective given the degree of risk acceptable to the investor and the correctness of the assumptions made by the developer of the investment project.

A prerequisite for obtaining a bank loan is a competently drawn up business plan of the investment project provided to the bank. If the borrower does not have it, this indicates a low professional level administration of the enterprise and makes it impossible to obtain a bank loan. In addition, in the future, the bank will assess the issuance of a loan to such an enterprise as a higher-risk operation, which will certainly affect the amount of interest on the loan upwards.

Thus, having drawn up a business plan, you will make the enterprise more efficient and manageable, and you will be able to predict the situation in the future with higher accuracy.

Business planning is an necessary action, which is carried out when creating a new direction of activity, a new company, as well as when determining the initial strategy or, if necessary, making adjustments to the activities of the company. Development of business planning a responsible process that requires a multidisciplinary analysis of not only production, but also economic activity enterprises. Also when creating a package of materials for business planning it is necessary to take into account the competitiveness of the firm, its share in determining the market capacity. Risk insurance is also necessarily taken into account in business planning... The total production cost estimate is adjusted to business planning taking into account the indicators of the future long term... Specialists of independent appraisal companies preparing documents for business planning, will always take into account the latest trends and changes in the economic situation in the industry and compile an objective package of materials on business planning.

The economic essence of a business plan is to acquaint a potential investor (business partner, bank, etc.) with the essence of the proposed project and to interest him in participation in this project. To this document was adequately perceived potential participants project and could serve as a basis for them to make informed business decisions, it must meet a number of criteria.

The business plan must contain all the necessary sections to fully reflect the investment project under consideration. This means that the business plan must contain all the information that a potential investor or business partner might need to make a positive decision. In addition, the completeness of the presentation of the project in the business plan means that this document must cover a period of time sufficient to complete the described project or to reach the planned level of production, implementation, construction, etc.

Utility

The information presented in the business plan should be not only complete but also useful. You should not include in a business plan something that can be completely dispensed with and that will not in any way affect the adoption of a positive decision by a potential investor (business partner). For example, information about average headcount employees of the enterprise - the initiator of the project can be useful and interesting. but detailed description social structure personnel (the number of working men and women, the presence of employees with higher or secondary education, the designation of people whose work experience exceeds five years, etc.) may be superfluous. Another example: if the implementation of a project implies that an enterprise has certain licenses, then a list of them with an indication of the validity period of each license must be included in the business plan. At the same time, a detailed examination of legislative and regulatory acts governing given view activities, it is recommended to leave "behind the scenes" (you can briefly list these documents, indicating their date, number and name of the authority that issued the document).

Neutrality

Reality and reliability

The business plan must be drawn up on the basis of information that can be assessed as reliable. Intentional distortion of the project parameters in order to improve its attractiveness is not allowed.

All conclusions and proposals contained in the business plan must be based on real and substantiated evidence, supported by specific facts and examples. In addition, there should be an analogy between the data presented in the business plan and current state cases (or the prevailing market trend). All more or less significant discrepancies should be reasonably commented on, otherwise the business plan will look adventurous, which is likely to cause a negative reaction from a potential investor (business partner).

Transparency

The business plan should be written consistently and logically so that any user can trace the rationale for the project parameters and the conclusions of the business plan.

Flexibility

The business plan should be written with the ability to adjust it with the least effort. The need for changes arises when deviations appear in the course of the project and aims to change the parameters of the project in such a way as to ensure the maximum possible effect in the new conditions.

Controllability

The business plan should be a reliable and reliable control tool, that is, it should, using a system of specific indicators, allow you to monitor compliance with the deadlines for work, production (construction), supplies and sales, as well as the compliance of actual indicators with planned data.

Comprehensibility

One of the most essential requirements for a business plan is its writing in an accessible, understandable language, in compliance with the accepted terminology and clear, unambiguous wording. Potential investor or business partner should not and will not delve into obscure and vague definitions, understand incomprehensible indicators and study unnecessary conclusions.

Compactness and structuredness

The optimal volume of a standard business plan is no more than 50-80 printed A4 sheets. As practice shows, this volume contains all the necessary information. Requirements for a business plan contains all the really necessary information even about the most complex and large investment project. A significant excess of a sufficient volume of a business plan makes it extremely difficult for potential investors to perceive it. In addition to the business plan, it is also useful to draw up short presentation 10-20 slides containing the most important organizational, technical and financial parameters of the project. All information presented in the business plan should be grouped into sections, excluding ambiguities of interpretation and repetition. In this case, the main text of the business plan should contain only information related to the essence of the project. All volumetric elements of the document (forms of accounting and financial statements, research results, etc.) should be drawn up in the form of attachments and placed at the end of the document.

Visibility

In many cases, a verbal description of a project is not as effective and comprehensible as a graphical representation. For example, it is much easier and more convenient to describe the dynamics of changes in some indicators, not in words, but using diagrams. So a potential investor spends less time getting to know the projects with minimal costs, more pleasure and better understanding begins to imagine the essence of the document. These are the basic requirements that each competently and professionally drawn up business plan must meet, the purpose of which is to interest investors and serve as a real tool for the implementation and control of an investment project. Consider typical structure a standard business plan.

Typical structure of a business plan

The structure of a business plan is a certain logical sequence of its sections, providing the most complete and clear presentation of an investment project with a view to adopting it management decisions... In most cases, the following sections should be included in the structure of a standard business plan: summary; introduction;

The resume is the first information about the project that a potential investor sees. The main purpose of the resume is to interest the investor by making him want to familiarize himself with other sections of the business plan. The resume is a "miniature business plan", it contains in a concentrated form all the information about the project, disclosed

Although this section is the first, it is written last. This is easy to do: you need to go through all sections of the business plan and take one or two of the most significant conclusions from each. After reading the resume, the investor should receive the following information.

Summary.

The resume is written last after the business plan as a whole is drawn up. It should include the main provisions and ideas of the business plan, the conclusions reached by the entrepreneur.

Resume structure should consist of 3 parts:

introduction: includes the objectives of the plan, a brief summary of the essence of the project;

main content: a concise summary of all the key elements of a business plan and its main parts: type of activity, demand forecast, sources of funding, etc .;

conclusion: summarizes the factors of the future success of the entrepreneur, may include a description of the main methods of action of the entrepreneur.

To write a resume, it is extremely important to have a correct understanding of the resume. The resume should be short, usually three to four pages, but it is better if the resume fits on one page. The executive summary is the key part of the document "selling" it to the investor, and it should be drafted in such a way that the reader is tempted to continue reading the business plan. That is, a resume should attract not by quantity, but by quality, taking into account the specifics of the activity and the requests of potential investors.

The essence of the project

First of all, the investor is provided with information about the project with which he is dealing. The essence of the project may be the construction of a cottage village, the organization of production of a new bus model. replacement of existing equipment in order to save energy costs, etc.

Initiator of the project

The name of the initiator of the project is given, the presence of experience in the implementation of similar projects and sustainability are assessed financial condition.

Competitiveness factors of the project

This section of the summary is perhaps the most significant. He must convince the investor that the planned project has every chance of being successfully implemented, that the results of its implementation are in demand on the market. Another source of return on investment for the investor, except effective sales on the market, the project does not. Consideration of the main factors listed in the summary that ensure the competitiveness of the project's products allows the investor to assess the compliance of the project's product characteristics with current and future market trends and, as a result, determine how likely it is that the sales planned by the project will take place. Here are some examples of presenting competitiveness factors in a resume.

Financing the project

In addition to the essence of the proposed project and the factors ensuring its success, the investor needs to know from what sources financing is planned and how much money should be invested personally for him to participate in this project. The summary briefly describes how much money will be invested by each of the potential investors in the project: their own or borrowed. If a loan is involved in the project, then it is necessary to indicate not only its value, but also the total loan term and the annual interest rate.

Economic results of the project

The economic results of the project implementation mean the following indicators: the amount of proceeds (for the year and for the entire horizon of the project consideration); the amount of net profit (on average for the year and for the horizon of the project consideration); profitability of sales, defined as the ratio of net profit to revenue (annual average).

If you want to start own business, but you do not have enough money, then you cannot do without such a document as a business plan. This document is provided to the prospective investor as a guarantee that his money will certainly pay off, and will not be thrown into the pipe.

Classification of business plans

Business plans vary. Here you can learn more about their structure. They are usually divided according to the following criteria:

• By type - depending on the field of activity on which the project is oriented. Distinguish between organizational, technical, social, economic and mixed business plan;
• By class - depending on the composition, structure and subject area. Distinguish between mono- (a separate project), multi- (a project consisting of several mono-projects), a mega-business plan (a program for the development of an industry, region and other areas, which consist of many mono- and multi-business plans;
• By scale - depending on the size of the project, the number of participants in it and the extent to which it influences the world... Distinguish between very large, large, medium and small projects. In addition, the division can be by region - interstate, international, national, interregional, regional, intersectoral, sectoral, corporate, departmental, projects within the enterprise;
• By duration - depending on the duration of the time interval within which the project will be carried out. Distinguish between long-term (for the implementation of which it is necessary to spend more than 5 years), medium-term (3-5 years) and short-term projects;
• By complexity - different aspects of complexity are calculated (for example, financial, technical, etc.). Distinguish between very complex, complex and simple business projects;
• By type - depending on the nature of the subject area of ​​the project. Distinguish between organizational, innovative, research, educational, mixed project.

You can read in more detail on the types of business plans.

Requirements for writing a business plan

Mastering the art of writing a business plan is one of the essential qualities for a modern successful person... So for successful project you will have to comply with certain requirements for the business plan:

They are greeted by clothes

The business plan should be attractive but discreet. Remember: this document will be the first that the investor sees and learns about your project. He will create an image that will follow you for a long time.

More details

The more detail the document contains in essence, the more credibility it will create. However, it's best not to overdo it. Make sure that the main principles of the document are brevity, clarity, and a clear structure for presenting information.

According to foreign studies, it has been proven that the ideal volume of a business plan is 40 pages. But in some cases it makes sense to paint the plan in more detail - up to 70-80 pages. And vice versa - if necessary, you can reduce the volume of the document to 30 pages or even less.

Only important

No background or background information - only the most important. If you so want, you can endure Additional information in applications - they will help increase the flexibility of the project and satisfy the interest of pedantic investors.

On a note! It is better to provide a large amount of important information in a table, diagram, diagram or other graphical or analytical form. When it is required to compare and analyze, this form of presenting information will contribute to its better assimilation, which means it brings more results.

Paying attention to style

Write as much as possible simple language, do not use too many terms - do not use anything that can impede understanding, serve as a barrier to the perception of the information you want to convey.

Your business plan should be understandable not only for investors, but also for as many people as possible. Try to be persuasive, concise, and interesting.

Be honest with everyone

It is necessary to objectively assess all the difficulties that stand or may stand in the way of the implementation of the business plan. This document is a project for solving such difficulties.

However, all your assumptions and forecasts must be supported by facts, research, statistics, expert opinions.

If the plan is unrealistic, few investors will want to work with you. A clear understanding of the risks and how to get around them will show lenders how ready you are to run the company and achieve your goals.

By the way! For our readers, there is now a 10% discount on any kind of work, even writing a business plan

Summary

Often, investors prefer to read briefly about what is contained in the document before getting to know the project itself. Experienced lenders already from brief description see whether a project is worthwhile or not, notice all its strengths and weaknesses.

Investors also pay attention to the completeness of the answer to 4 questions vital for the project: management team, current and expected future financial indicators, goods and services, marketing plan. So it's vital to prepare strong arguments for each of these points.

Here you can see examples of business plan design gas station and a sports bar:

The main procedure for drawing up a business plan can be different. We bring to your attention the most popular option:

• Summary,
• Company,
• Product / service,
• Sales market,
• Competition,
• Marketing,
• Production,
• Organization, management, personnel,
• Finance,
• Risk assessment and insurance.

There are other factors that will determine the composition, volume, structure, and the degree of detail of the business plan:

1. Specificity of the type of entrepreneurial activity;
2. Organization size;
3. The purpose of the business plan;
4. The overall strategy of the organization;
5. Growth prospects;
6. The volume of the expected sales market;
7. The presence of competition.

On a note! A business plan can not only be the initial document from which the whole enterprise starts, but it can also become the internal law of the company.

In general, you already understood that this document is quite serious. And if you want your venture to be crowned with success, if you want lenders and investors to become interested in your project, then devote yourself entirely to this document. Well, if you are burdened with study at this time, our specialists will be happy to help.

In the transition to market economy mastering the art of drawing up a business plan is becoming extremely relevant. Western investors are wary of dealing with Russian entrepreneurs. And not only because of the lack of guarantees, the instability of the economic and political situation in the country, as is commonly believed, but also because of unprofessional, unconvincing documents, in particular business plans.

We list a number of general requirements that must be considered when preparing a business plan:

• - a business plan is the first thing that a potential investor learns about the company, therefore it is necessary that the design of the business plan corresponds to the image of a successful company: it should be attractive, but discreet;
• - the level of detail should correspond to the goals of the plan, but not include anything superfluous: a clear structure of the material and its clarity, brevity. Foreign practice shows that the optimal (standard) size of a business plan is 40 pages. Nevertheless, in some cases, more detailed business plans of up to 70-80 pages are required. If to ensure the completeness and concreteness of the presentation of the necessary material in the business plan, less volume is required, then the number of pages of the business plan can be reduced to 30 or less pages;
• - the business plan should not include minor and reference Information... It is better to put it in applications. As a rule, investors ask for additional information, and the availability of applications increases the flexibility of the project. The scope of applications is not limited;
• - presentation style: ease of presentation and the absence of language and terminological barriers, i.e. accessibility in study and understanding;
• - A business plan should be understandable to a wide range of people, and not only to specialists. It should also be convincing, concise, and arouse interest among partners.
• - you should pay attention to the dual nature of the business plan. On the one hand, it is a serious analytical document, and on the other hand, it is a means of advertising;
• - reasonable dosage in the presentation of the technology of the business proposal;
• - when drawing up a business plan, you must also remember that the information presented in it should be succinct, clear and at the same time concise. In this regard, it is recommended to use the method of folding information: it is classified according to certain categories (indicators) and presented in analytical (tabular) or graphical form. In a systematized form, when a comparative assessment is possible, digital data are perceived much easier, and therefore more efficiently;
• - an objective assessment of the difficulties standing in the way of the implementation of the outlined in the business plan;
• - the business plan must be an honest analysis based on realistic assumptions. Assumptions and forecasts must be substantiated and supported by references to sources of information, such as market research (surveys) conducted, industry statistics, economic and demographic studies, and opinions of persons who will do business with the company. Few investors or lenders will take risks based on unrealistic plans. The business plan shows investors and lenders the quality and depth of the company's leadership and notes the managerial ability to achieve the set goals;
• - accuracy of financial, calculations;
• - the risks of the company should be discussed. Confidence in the company can be seriously undermined if the existing risks and problems are not disclosed independently, but from the outside;
• - no unimportant or vague statements should be made. For example, statements like “sales will double next year” or “product line will be introduced” should be deleted and detailed explanations provided. Claims must be specific and supported by marketing information and other data;
• - the plan should be comprehensive and include a discussion of the organizational strategy for achieving the company's benefits and overcoming potential difficulties;
• - many investors like to read one or two pages summary a business plan (summary) that allows them to see the important features and benefits of the project. There are also four vital blocks of key issues that are being worked out in the business plan, which are especially carefully evaluated by investors: the management team, current and planned financial performance, goods and services, and the marketing plan. It is necessary to prepare a strong line of reasoning in each of these sections;
• - a business plan should be prepared taking into account the requirements and standards of organizations and individuals to whom this document is supposed to be submitted;
• - the business plan should be presented in an attractive, not overly complex form and reproduced in a sufficient number of copies for its consideration.

It should be remembered that, in general, business planning work is a very laborious and rather lengthy process. An entrepreneur has to spend weeks and months to create a business plan. Various business planners agree that the total time required for this is about 200 hours.

The business plan covers organizational, technical, economic issues related to the development of any project for the production of products or the provision of services. The business plan has the following structure (Appendix # 1).

1. Title page(business plan cover)

It is implemented on one page and contains the following data:

full name and address of the company;

telephone (fax) number;

essence and purpose of the proposed project;

the results of the project;

the total cost of the project and the need for funding;

possible sources of financing with a description of the terms of lending;

loan repayment guarantees.

These data allow a potential investor to immediately assess the project and determine the possibilities of financing it.

2. Memorandum of confidentiality

The confidentiality memorandum is drawn up in order to warn persons admitted to familiarize themselves with the business plan about confidentiality, and to limit the circle of potential readers. This section identifies the developers and their qualifications.

It is a summary of the essence of the investment project. It must contain the following data: the full name, address and telephone number of the enterprise, a description of the enterprise, its specifics, information about the management personnel and their share in the capital of the enterprise, the purpose of drawing up a business plan, the objectives of the enterprise, a brief description of the market situation, the essence of the proposed project , risk factors of the project, the total cost of the project, the amount of funds that the initiator invests in the project, the need for financing, forms and conditions of investment, guarantees for the return - borrowed funds.

4. Characteristics of the enterprise and its development strategy

This section of the business plan should contain the following data.

The name of the enterprise, its organizational and legal form, legal and postal addresses, location of the enterprise, occupied area, date of formation, authorized capital enterprises, founders and distribution of capital between them; organizational structure enterprises, subsidiaries; information about managers, structure of assets, fixed and working capital, characteristics of material resources, buildings and structures of work in progress, material balances, social infrastructure facilities; a description of the current financial condition of the enterprise, the volume of products, the share of exports; consumers of the company's products, their location and consumption volumes, quality of products and services; level of technology, qualifications of personnel, location of energy sources and suppliers of materials and components; competitiveness of products, range and volume of products, markets in which competitors operate, and their share in these markets; condition production base competitors, pricing and marketing policies; strengths and weaknesses of competitors (their products and consumers, prices, sales volumes, image, etc.).

5. Description of products (services)

This section of the business plan describes the consumer properties of the products offered by the company, as well as similar products on the market.

It is necessary to describe the names of products and their specifications; functional purpose and scope; basic technical, aesthetic and other characteristics; indicators of manufacturability and versatility of products; compliance with standards and regulations; cost characteristics: stages of product development (draft, detailed designs, prototype, pilot batch, mass production); product requirements, the possibility of further product development; the concept of product development for the next generations; information on patent and license protection, trade marks, copyrights and other objects of intellectual property.

You should also indicate the structure of production in physical and standard terms, a list of products manufactured over the past 10 years, but discontinued; product advantages over analogues; export ability of products.

6. Analysis of the sales market. Marketing strategy

In this section, it is necessary to describe the structure of the market, demand for prices, market reaction to socio - economic processes, ways of selling products, competition.

The main qualitative characteristics of the market will be the market capacity and demand for the company's products.

It is important to determine the size and structure of the current demand and the prospects for its change. Current demand is driven by total products sold at a specific price in a specific market for a specific period.

This information is used to estimate the size and structure of current demand, as well as the main market segments by geographical division and categories of consumers.

When describing the sales market for the company's products, it is necessary to indicate:

• * the main enterprises operating in the market; competitors' products; number of buyers; the volume of sales and types of services; expected growth in market size; minor markets and their main characteristics; customer purchase cycle; the time between the moment the order is placed and the product is delivered; competitive advantages, the ability to meet the needs of the market, market penetration, reputation of the company, stable financial position;
• * the importance of the intended market for the competitiveness of the enterprise, difficulties in market penetration, legal restrictions (legal support of the requirement potential buyers, ways of meeting requirements) and foreseeable changes in legal requirements;

the factor of ensuring success in the market (the best customer satisfaction, the efficiency of the supply of products or services, recruitment);

competitive product qualities, which have a great influence on the development of the price and sales strategy of marketing and are used in the formation of the production plan.

At this stage, the price of the product can be determined. When determining the price of products, it is necessary to proceed from the results of the analysis of demand, the prices of competitors and the costs of the enterprise for the production and sale of products.

Based on the results of the analysis of the state and trends in the development of the market described above, a plan for the sale of products (services) of the enterprise is formed.

7. Investment plan

V this section should reflect the stages of work to prepare the enterprise for the production of products (services).

There is a generally accepted phasing of preparatory work, which includes the organization of construction and installation work, the purchase and installation of equipment, research and development work, the development of design, design and technological documentation for products and equipment, production and testing of prototypes of products, revision technical documentation, mass production. It is planned to carry out work on the formation of a sales market for products, the selection of potential contractors, the conclusion of contracts for the purchase and supply of materials and components.

In this plan, it is necessary to indicate technological process, the degree of product development, the availability of technical documentation for the project, the legal support of the project, the timing of work by stages, suppliers of raw materials, materials and components, a list necessary equipment with an indication of the cost and delivery time of equipment; characteristics of production areas for new production, a plan for bringing the enterprise to its design capacity, a plan for personnel training; sequence of work, costs by stage of work, potential sources and conditions for raising capital.

8. Production plan

In this section, it is necessary to describe the security of the project from the production and technological side: the level of technology, the provision of production with equipment and tools, the productivity and quality of products. The following must be specified:

• * on what equipment will the goods be manufactured, production areas and the timing of their commissioning, the labor intensity of the operations performed, the rates for labor remuneration, the structure of personnel and types of personnel costs, the list of raw materials and components, their number and cost characteristics, the main suppliers raw materials, materials and components; the required amount of electricity, gas, compressed air, steam, water and the unit cost of their consumption;
• * a list of other third-party organizations required for the implementation of the production process and product sales; traffic volume by mode of transport and transportation tariffs, plan industrial cooperation, security of production by creating a quality control system, ensuring compliance with requirements technical conditions and standards.

At the end of this section, an analysis of production costs and their dynamics over time, the organization of safety and fire safety, industrial sanitation, and ecology should be given.

9. Organizational plan

This section of the business plan describes the enterprise management system. The management organization should include a developed management structure, functional responsibilities, qualification requirements to specialists, size wages employees, the ability to attract freelance experts. Life experience has proven that the success of a business is 90% dependent on the quality level of management, especially in small business. In this regard, weak and strengths management. Specialists in the field of management have proven that the most likely reasons for poor management can be the following: incompetence of management personnel, lack of experience in direct production management, narrow professionalism, failure to fulfill obligations undertaken, various unforeseen circumstances, including natural disasters. Some of the causes of "Loss" in control can be avoided. For example, insurance for a firm against natural disasters. The management system must comply with the principles of material interest, moral and material responsibility, control over the results of the adopted management decisions. The charter of the enterprise must be developed, which will stipulate all aspects of the production and financial activities of the enterprise. Moreover, the charter of the enterprise and the functional duties of employees should not contradict the Law on the Enterprise of the Republic of Belarus. This section should describe the principles of interaction between divisions of the enterprise. Careful selection and placement of personnel is the most important condition for success in management activities enterprises .:

10. Forecasting financial and economic activities

The financial plan is the final section of the business plan.

When developing it, the tax environment, changes in the exchange rate, inflation and other possible changes in the monetary system must be taken into account.

V financial plan must be submitted: profit and loss statement, balance sheet, statement of movement Money.

The income statement reflects operating activities enterprises in the current period. Based on this report, you can determine the amount of profit received by the company in a certain period.

The cash flow statement shows the formation of the cash outflow, as well as the cash balance of the enterprise in dynamics from period to period. The forms and methods of financing are varied. The most commonly used in industry are the following.

Receiving financial results by issuing shares. Share capital acquired by issuing common and preferred shares.

Acquisition of loans from commercial and state banks. When choosing options, it is necessary to take into account the situation on the credit market.

Lease financing (for example, when a leasing company purchases fixed assets from a manufacturer and then leases them to a user).

The amount of equity and debt capital must be sufficient to cover the negative value of the cash balance in any period.

Each of the alternative financing schemes should be calculated and an assessment of the consequences of its application should be given.

Scorecard economic efficiency the chosen solution should be represented by two groups of indicators: indicators of the financial condition of the enterprise and indicators of investment efficiency, calculated according to the selected discounting scheme.

11. Legal plan

When creating a new enterprise, it is necessary to determine its form of ownership and the legal status of this form of ownership. Each of the forms of ownership has its own characteristics.

This section of the business plan should describe the charter of the enterprise, as well as other provisions necessary for the normal legal system for the functioning of the enterprise.

The specific content of this section will depend on the chosen form of ownership.

12. Risk assessment and insurance

The problem of risk in the production and financial activities of the enterprise is one of the essential. For any enterprise, risk means the likelihood of an adverse event occurring, which may lead to the loss of part of its resources, loss of income or the emergence of additional costs. Market conditions change frequently, so enterprises are constantly faced with various kinds of risks. The forms and conditions of financing, the taxation system, etc. are changing. When drawing up a business plan, possible changes in the market situation must be taken into account. It is necessary to carry out high-quality and quantitative analysis risks, as a result of which risk factors and stages of work are determined when it appears. To reduce risk, an enterprise can use various analytical methods, allowing to improve the reliability of investment results, methods of mathematical statistics, economic and mathematical modeling, sensitivity analysis. To reduce the emergence of risks, it is advisable to involve experts who can take into account the possibility of emerging risks and uncertainties. The most frequent critical risk factors can be: the volume of sales of the enterprise's products, the price of products, inflation and other factors. The list of risks is very wide. These include fires, various kinds of conflicts, floods, other natural disasters, changes in tax policy and fluctuations in exchange rates.

Taking into account the possibility of the emergence of risks, organizational measures to prevent risks and a program of insurance against them are being developed.