Ready-made business projects for students making boots. How to write a business plan: sample with calculations

Typically, a classic Business Plan consists of twelve main elements, including a cover page and a confidentiality memorandum.

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

What is a Business Plan in simple words and example

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

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

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

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

Sample Business Plans (download)

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

Types of business plans

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

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

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

Internal plans should be more meaningful and practical, and the values ​​in the calculations should be closer to the average or even worst case. Plans for external users should be logically and neatly presented, and the values ​​​​in them usually are close to the ideal scenario.

What does a Business Plan consist of - Structure

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

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

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

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

Where to start making your Business Plan - Instructions

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

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

For popular industries, such as a cafe or a beauty salon, you can find a sample business plan or even special services to help you create it. In more specific industries, the amount of information publicly available may be limited.

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

SWOT analysis

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

The name encodes the essence of the method as an abbreviation: strengths, weaknesses, opportunities and threats. It is in these four columns that the data is distributed in the SWOT analysis.

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

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

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

Writing a resume

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

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

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

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

Accordingly, work on the resume is the last thing the founder begins - this is, for the most part, the business card of the project for external users of information.

The main points that counterparties want to see in a resume are usually the possible level of profitability from investing in the development of a project, as well as the risks assumed for such investments.

Often the purpose of the project is included in a separate section.

In this subparagraph, it is necessary to indicate the goals and objectives set for the business, as well as argue for the success of the future enterprise. Often at this point the results obtained from SWOT analysis are used.

Analysis of the company's place in the market

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

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

• Check it out (download).

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

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

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

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

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

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

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

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

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

If possible, it is better to provide accompanying documentation with the amounts so that prices and volumes are not taken out of thin air. Also, you should not deliberately overestimate the prospects if such documentation is not available - this section should not raise doubts among investors.

Production plan

One of the most important elements of any business plan. It is necessary to understand that this part of the plan applies not only to production enterprises - the production plan includes the entire process of functioning of the organization.

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

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

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

• Costs of raw materials and other production costs.
• Costs for purchasing equipment and premises.
• Labor costs.
• General production and general business expenses - rent, utilities, etc.
• Overheads.

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

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

Organizational plan

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

• (download in PDF).

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

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

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

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

• (download).

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

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

This section can also include other indicators necessary depending on the scope of the enterprise’s activities. In general, the more detailed information is presented in this section, the better. For example, in the case of opening an online store, you can create a table like this:

Risk identification

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

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

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

Formation of applications

Applications are a mandatory element of a business plan, especially those compiled for external use. All possible documents confirming the points expressed earlier by the founder are attached to the plan as appendices.

It is highly advisable to confirm all figures, for example, with official statistics, reporting documentation of similar companies, letters of guarantee and certificates, and so on.

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

Such documents must be referenced in the text of the plan. Too voluminous calculations or diagrams can also be included here.

An individual approach is required to the preparation of each business plan, however, there are some general recommendations that apply to most similar documents, according to which you can either draw up a business plan for an individual entrepreneur for internal use, or develop a plan for creditors of an existing large enterprise.

• Reflect the real situation. If your plans take into account grossly overestimated profitability indicators or too low prices for raw materials, you may end up with a completely different financial result than was calculated in the marketing plan.
• Write in literate, understandable language. If the business plan is written confusingly and with a lot of errors, no investor or lender will consider such a document seriously.
• Take into account the nuances. It is necessary to pay attention to such things as seasonal changes in prices for certain goods and services, and climatic conditions affecting production. For example, in different regions the costs of heating workshop premises, especially large ones, can vary greatly.
• Draw up a business plan succinctly, but without unnecessary volume. The usual length of this document is 20-25 pages, excluding attachments. If it turns out to be much larger, then it is better to include all documents, voluminous calculations and diagrams in applications.
• Calculate costs as accurately as possible. If the price of a particular product or raw material fluctuates greatly, it is better to take the maximum values, so that in the event of another price fluctuation there is no unpleasant surprise in the form of a loss of profitability.
• Read similar documents. Working on a plan is much easier when you have an example of writing a business plan at hand. To do this, below are examples of business plans in different areas that can be taken as a basis.

Conclusion

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

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It is a document that highlights all the characteristics of the future organization, analyzes possible problems and risks, predicts them and methods by which they can be avoided.

Simply put, a business plan for an investor is the answer to the question “Should I finance the project or throw it in the trash?”

Important! A business plan is drawn up on paper, taking into account some procedures and rules. This presentation of the project to some extent materializes your idea and shows your desire and willingness to work. Also, putting it on paper makes it easier for investors to perceive the idea.

Drawing up a business plan yourself

Making a business plan yourself is not that difficult, you just need to think about the idea carefully. Before you grab a calculator and calculate your income, there are several steps you need to take.

1. Identify the “pros” and “cons” of the idea that has arisen. If the number of “minuses” is off the charts, don’t rush to give up. Some aspects can be turned in the opposite direction, think about ways to solve such “cons”.
2. Important characteristics are competitiveness and market sustainability.
3. The sales market needs to be thought through to the smallest detail.
4. The payback of the product (service) and the time of receiving the first profit will allow you to determine (approximately) the required amount for investment.

If after such a superficial analysis you don’t want to abandon your brainchild, then it’s time to take a clean slate and start creating a business plan.

It is important to know! There is no single structure and step-by-step instructions on how to calculate a business plan. Therefore, the presence and order of items included in the plan are determined independently. However, experts have established the most optimal plan structure option. If you have no experience in drafting such documents, you need to use these recommendations to correctly compose your work.

Structure and procedure for drawing up a business plan

The structure of a good business plan, according to economists, should include 12 points. Each of them is described below.

Title page

The following parameters are specified here:

• name of the project;
• name of the organization where the project is planned to be implemented, indicating telephone numbers, addresses and other contact information;
• head of the above organization;
• developer (team or manager) of a business plan;
• date of document preparation;
• It is allowed to include the most significant indicators of financial calculations for the project on the first sheet.

This document is necessary to protect the copyright of the idea and business plan. This reflects the reader's awareness that he does not have the right to distribute the information contained in the document without the permission of the author. There may also be an instruction prohibiting copying, duplicating the document, or transferring it to another person, or a requirement to return the read business plan to the author if the investor does not accept the agreement.

An example of a confidentiality memorandum can be seen below.

The next 2 sections of the plan – “Brief Summary” and “Main Idea of ​​the Project” – are introductory. They can be used as a preliminary proposal (for review) to partners and investors until negotiations are scheduled.

Brief summary

Although a brief summary of such a document is at the beginning, it is written at the final stage, as a summary. A summary is a short description of the project idea and a list of the most significant characteristics of the financial component.

The following questions will help, answering which can lead to an excellent resume:

1. What product does the company plan to sell?
2. Who would want to buy this product?
3. What is the planned sales (production) volume for the first year of the company’s operation? What will be the revenue?
4. What is the total cost of the project?
5. How will the enterprise be formed according to its organizational and legal form?
6. How many workers are planned to be recruited?
7. What is the required amount of capital investment to implement the project?
8. What are the sources of funding for this project?
9. How much is the total profit (profitability) for a specific period, the payback period, the amount of cash at the end of the first year of operation of the enterprise, profitability. Net present value.

It is important to know! The summary is read by the investor first. Therefore, the future fate of the project depends on this section: the investor will either become interested or bored. This part should not exceed 1 page.

Main idea of ​​the project

1. What is the main project goal?
2. What are the objectives of the enterprise to achieve the main goal?
3. Are there any obstacles to your goal and how to get around them?
4. What exact actions does the author propose to perform in order to achieve results and achieve the goal as soon as possible? What are these deadlines?

Important! It is necessary to provide clear, real and explicit arguments that will confirm confidence in the profitability and success of the project. The volume of this part is optimal within 1-2 pages.

In this section, it is customary to use the conducted SWOT analysis – assessment of the strengths and weaknesses of the enterprise, opportunities (prospects), as well as possible threats. It is unlikely that you will be able to make a business plan correctly and as completely as possible without such an analysis.

A SWOT analysis reflects two aspects that influence the life of an organization: internal, relating to the enterprise itself, and external (everything outside the company that it cannot change).

Do not forget: You are describing a company, not a product! A common mistake authors make is that they start writing product characteristics in the “strength” column.

Here are some parameters you can use to describe strengths or weaknesses:

• high-tech production;
• service and after sales service;
• versatility of the product (without affecting its specific properties);
• level of qualifications and professionalism of employees;
• level of technical equipment of the enterprise.

External factors (“opportunities” and “threats”) include:

• market growth rate;
• level of competition;
• political situation in the region, country;
• features of legislation;
• features of consumer solvency.

Example

Characteristics of the industry on the market

• dynamics of sales of similar products in the industry in recent years;
• market industry growth rate;
• trends and features of pricing;
• comprehensive assessment of competitors;
• search and identification of new and young enterprises in the industry, as well as characteristics of their activities;
• description of the consumer market, their desires, intentions, requirements, opportunities;
• assessment of the possible impact of scientific, social, economic aspects;
• prospects for development in the market.

Essence of the project

This section reveals the idea, the subject of the business plan. It also reflects the level of preparedness of the enterprise to go “into the world”, the availability of all the funds required for this.

The most important provisions in this section:

• primary goals;
• description of the target consumer segment;
• key performance factors for market success;
• a detailed presentation of the product, the characteristics of which must be within the market segment defined above;
• stage of product development (if production has started), patent and copyright purity;
• characteristics of the organization;
• the total cost of the project, indicating the financing schedule by periods and investment amounts;
• required initial expenses for a marketing campaign and the formation of a coherent organizational structure.

Marketing plan

The objectives, goals of marketing policy and methods for solving and achieving them are indicated here. It is important to indicate which task is intended for which personnel, in what time frame it is required to be completed and with the help of which tools. The funds required for the latter also need to be indicated.

Marketing plan is a strategy, a set of sequential and/or simultaneous steps created to attract consumers and provide effective returns on their part.

The investor will be attentive to such points as:

• a well-developed system of comprehensive market research and analysis;
• the planned volume of sales of goods (services) and its assortment, scheduled by time periods until the enterprise reaches full capacity;
• ways to improve products;
• description of product packaging and pricing policy;
• procurement and sales system;
• advertising strategy – clearly formulated and understandable;
• service planning;
• control over the implementation of the marketing strategy.

Production plan

Everything that directly concerns the creation of products is reflected in this part. Therefore, it is advisable to compile this section only for those companies that plan not only distribution, but also production of products.

Points that must be specified:

• required production capacity;
• detailed interpretation of the technological process;
• a detailed description of the operations entrusted to subcontractors;
• necessary equipment, its characteristics, cost and method of purchase or rental;
• subcontractors;
• required area for production;
• raw materials, resources.

It is important to indicate the cost of everything that requires expenses.

Organizational plan

At this stage, the principles of organizational strategic management of the company are developed. If the enterprise already exists, then this point is still mandatory: the compliance of the existing structure with the intended goals is determined here. The organizational part must certainly contain the following data:

• name of the organizational and legal form (individual entrepreneur, JSC, partnership and others);
• an organizational management system that reflects the structure in the form of a diagram, regulations and instructions, communication and dependence of departments;
• founders, their description and data;
• management team;
• interaction with staff;
• supplying the management system with the necessary material and technical resources;
• location of the company.

Financial plan

This chapter of the business plan provides a comprehensive economic assessment of the written project, accompanied by calculations of the level of profitability, payback period, and financial stability of the enterprise.

A financial plan is very important for an investor; here it determines whether a given project is attractive to him.

Here you need to make some calculations and summarize them:

Risk analysis

In a risk analysis, the author must examine the project and identify potential threats that could lead to decreased revenue. It is necessary to take into account financial, industry, natural, social and other risks. At the same time, it is necessary to develop a detailed and effective plan to prevent them or minimize the impact on the company. Therefore, the business plan must indicate:

• a list of all potential problems;
• a set of techniques and tools that prevent, eliminate or minimize risks;
• models of the company’s behavior when events occur that are not conducive to its development;
• justification for the low probability of such problems occurring.

Applications

This is the last link in the structure of a business plan. It includes documents, quotes, sources, copies of contracts, agreements, certificates, letters from consumers, partners, statistical data, calculation tables used in the preparation of this document. It is required to insert links and footnotes to the appendices in the text of the business plan.

General requirements for the document

• it is necessary to write a business plan in clear, precise language, without long and complex formulations;
• desired volume – 20-25 pages;
• the business plan must cover all the information required by the investor in full;
• the document must necessarily be based on real facts, substantiated rational proposals;
• the plan must have a strategic foundation: strict, delineated and complete, with clear targets;
• interconnectedness, complexity and consistency are important features of drawing up a plan;
• the investor must see the future, prospects for the development of the project idea;
• The flexibility of the business plan is a significant plus. If adjustments can be made, amendments to the written project are a pleasant bonus for the investor;
• conditions and modes of control over the functioning of the enterprise should become part of the business plan.

Making a business plan from scratch without the help of a specialist is not easy, but it is possible. It is important to adhere to the above rules, construction structure and avoid mistakes.

The most common mistakes

• Illiterate syllable

The rules of the language cannot be ignored. It often happens that the most incredible and promising idea goes into the trash bin along with a bunch of plans of mediocre IP specialists. And all because errors in spelling, vocabulary, punctuation and poor presentation of the text completely discourage any investor.

• Careless design

The design should be the same throughout the document: bullets, headings, lists, font, size, numbering, spacing, etc. Contents, headings, numbering, names of figures and tables, designation of data in graphs are required!

• Incomplete plan

To properly draw up a business plan, you need a comprehensive amount of information. The sections of the document listed above are the minimum that should be unconditionally included in the project.

• Vague plan

The work should be “like in a pharmacy on a scale.” Clear, defined, specific statements of goals and (important!) ideas.

• Too many details

An abundance of technical, financial, and marketing terms will only help in exams. For a business plan, you need to select only the most significant details. If there is a great need for a thorough description of a process, then you can add it to the appendix.

• Unrealistic data

Business proposals like these are based on assumptions. Therefore, the author needs to approach the idea rationally and have a reasonable background, a real reason, supported by calculations.

• Few facts

For each assumption there is its own justification - real, valid. Facts give work meaning and confidence. You shouldn’t create a fountain of facts either, but if you get carried away, then look at the rule about details.

• “We have no risks!”

The main rule: there is no business without risk. There is no such business in which it is “quiet and calm.” The investor knows this, and the author should know this. Therefore, it’s time to come down from the clouds to the ground and study, explore, analyze.

• “And we have no competitors either!”

There is always a competitor, as well as a risk. It can be direct or indirect. Study this topic carefully and meticulously, and a rival will definitely appear on the horizon, waving his hand at you.

• Neglecting outside help

Creating a business plan yourself does not mean doing absolutely everything yourself. Moreover, obtaining a high-quality result is possible through the joint efforts of several specialists. Don't be afraid of helpers!

In an unbridled desire to quickly open their own business, many novice businessmen often neglect to draw up a business plan. In the best case, this is fraught with loss of profit, in the worst - the complete collapse of the business idea. Why is a business plan so important, what does it look like, is it possible to find a sample business plan with calculations and how to correctly approach its preparation?

Business plan concept

In the most general case, a business plan can be described as a detailed and maximally transparent guide for the creator and potential investors, describing the implementation of a certain business idea in real economic conditions.

Such a document can be created on the basis of three fundamental factors for any business idea:
• Honest awareness of your place and skill level. A complete analysis of one’s own knowledge, skills and abilities, financial capabilities (prospects for raising additional funds, if necessary), the need for premises, equipment, business connections, etc.
• Predicting the final result. There should be no abstract concepts like “I want to earn a lot of money.” Only clear planning of future business turnover, profit, market place, etc.
• A detailed description of the steps that can, within a predetermined time frame, carry out the transition from the first step to the second.

Business plan for yourself and for an investor - what is the difference

Depending on who the business plan is being drawn up for, some nuances should be taken into account:
• Business plan for potential investors. In this case, the main purpose of the document is to convince the investor that the project is capable of generating profit and money can be allocated for it. The idea should be presented as effectively and beautifully as possible. Possible risks can be slightly downplayed (at least not focused on them), but you shouldn’t promise mountains of gold either - this will raise fair doubts.
• Business plan for yourself. Should be as close to reality as possible. It is a kind of guide to action. The document should describe everything necessary for opening and further development of a business.

It often happens that an entrepreneur mixes up these two documents that are identical in name, but somewhat different in essence. As a result, instead of clearly and concisely explaining to the investor what his money will be spent on, the novice businessman tells how they can save it.

Business plan structure

Before presenting a specific sample for drawing up a business plan yourself, you should carefully study the step-by-step instructions, which will describe in detail how to draw up a business plan and what to pay attention to first.

Any business plan must start with a title page. It would be useful to include information about the name of the project, the legal and actual address of the organization, comprehensive contact information and the date of development of the document.

To interest the investor, some prefer to show basic financial data on the title page - the payback period of the project, the expected profitability and the required amount of borrowed funds.

Next comes the main informative part of the document (many investors draw conclusions about the advisability of investing solely based on this part of the business plan), which represents concise information about all sections and the main conclusions.

The summary is compiled last, when all the calculations are ready and all the necessary information has been collected.

Description of the business plan

In this section, all the details of the project are described in detail, in the smallest detail.

There are many organizations that, for a certain amount of money, are ready to draw up a business plan for any project. Whether to resort to their services is up to each novice businessman to decide for himself. On the one hand, this approach will help to avoid many common mistakes, because professionals know exactly how to write a good business plan, on the other hand, it will not always accurately reflect the features of this particular business idea, and it can cost quite a lot.

In addition, independently drawing up a business plan will help the entrepreneur to plunge headlong into his idea and study it to the smallest detail, which will have a very positive impact on the future conduct of business.

Example of a business plan

And yet, it is more convenient to understand all the intricacies of drawing up a business plan using a specific example. Based on the recommendations described, let’s try to create an example of a competent and detailed business plan, understandable even for schoolchildren, telling how to open a gym from scratch in a small Russian city.

Summary

The project seems very promising, since in recent years citizens have seen a steady increase in interest in a healthy lifestyle and active recreation. The commercial justification for the project can be considered the lack of gyms for the middle class in the city. The main goal of the business is to occupy this niche.

Market assessment

The company will be open from 10 a.m. to 9 p.m. For classes, you will need to purchase a subscription, which will be offered for 2, 5, 10 or 20 visits. Compared to the basic one, each subsequent type of subscription will provide a discount (in terms of 1 visit) in the amount of 5, 10 and 15%. A serious competitive advantage will be the extended validity period of subscriptions: 1, 2, 3 and 4 months, respectively.

The duration of the visit can be 30 minutes or 1 hour. To optimize the occupancy of the hall, it is proposed to give a 20% discount on visits in the morning (from 10.00 to 13.00) and 10% in the afternoon (from 13.00 to 17.00).

An aggressive advertising campaign will be launched prior to the official opening of the gym. This will allow you to form a customer base in advance. In order to be able to pre-sell season tickets, already at this stage it will be necessary to ensure the full functioning of the reception area, including renovation of the premises, staff work and communications.

After the first three months of operation, an analysis of the workload of the halls in each shift will be carried out and adjustments will be made to optimize the workload. This could be a redistribution of discounts, the introduction of additional incentives (every 10th visit as a gift, a free drink from the establishment, etc.).

Manufacturing process

It is planned to open a gym in the central part of the city, including two training rooms, two locker rooms and two showers. It is also planned to create a recreation area with a vending machine for hot drinks. Once every three months the establishment will be closed for sanitation. Accounting will be carried out during this same period.

The maximum capacity of the halls is 10 people. An instructor is always present in the hall. His tasks include the distribution of visitors and consultation. The instructor's work shift is 6 hours without lunch. The instructors' work schedule will be set according to their wishes for the week ahead.

Personal belongings can be left in the locker room, where personal lockers will be installed. Having locked the booth with a key, the visitor takes it with him for the duration of the lesson.

An administrator will constantly work in the lobby, whose tasks will include selling subscriptions, answering telephone calls, keeping a log of visitors, and informing clients about the congestion of the halls.

Leave for employees will be provided in the summer, since at this time a seasonal decline in demand for gym services is expected (due to the holiday season and the possibility of independent exercise in the fresh air).

It is planned to install modern exercise equipment in each hall:
• Swedish wall – 3 sections.
• Treadmill – 2.
• Exercise bike – 3.
• Strength trainer – 1.
• Abdominal trainer – 2.
• Rowing simulator - 2.

Premises requirement:
• Gym (at least 30 sq.m.) – 2.
• Locker room (at least 15 sq.m.) – 2.
• Locker room for employees (at least 6 sq.m.) – 1.
• Recreation area (about 9 sq.m.) – 1.
• Hall with wardrobe (about 15 sq.m.) – 1.
• Director's office (about 9 sq.m.) – 1.
• Administration room (9 sq.m.) – 1.
• Utility room – 1.
• Shower room – 2.
• Toilet – 2.

The total area of ​​premises for a business project must be at least 160 sq.m.

Manufacturing program

The average price of one hour of classes will be determined at 100 rubles. The gym will be open seven days a week, except holidays and sanitary days. There will be 14 such days during the year. Working days, respectively, 351.

The approximate annual revenue will be 351 days * 11 hours * 10 people (hall capacity) * 2 halls * 100 rubles = 7,722,000 rubles.

It is almost impossible to achieve constant full occupancy of the halls. Practice shows that in the morning the hall is 60-80% full, while in the evening it can be overcrowded.

We will set the actual amount of revenue at 90% of the maximum, which will be 6,949,800 rubles.

Amount of investment

Staffing and payroll

We accept the production rate for one instructor based on a 40-hour work week. Considering that the halls will work 351 days a year for 11 hours, we get the total number of working hours in the amount of 351 * 11 * 2 = 7722 hours.

Next, we calculate the maximum number of working hours per year for one employee. Each employee works approximately 250 calendar days per year. Subtracting from them 20 days of vacation, 5 days of sick leave, 6 days of educational leave and 1 day for performing government duties, we get, on average, 218 days or, in terms of hours, 218 * 8 = 1744 hours.

Thus, the need for instructors will be 7722 / 1744 = 4.42 = 5 people.

In a similar way, the need for administrators and security officers can be determined. Considering that their services extend to both halls at the same time, the need for such specialists will be 3 and 3 people, respectively.

In addition, two cleaners will work in the gym premises with a work schedule every other day. The senior administrator will be responsible for the operation of the beverage sales machine, for scheduling employees, and for the company’s marketing policy.

Basic salary rates for employees will be set in accordance with the staffing schedule. If, based on the results of work for the quarter, 90% occupancy of the halls was ensured, employees will be awarded a bonus. At the end of the year, management is considering the possibility of paying an annual bonus.

The projected wage fund will be 240,000 rubles per month.

Cost estimate

The production cost estimate for the first year of operation of the gym is based on a 90% load rate.

For convenience, the general estimate will be divided into several parts:

Direct cost estimate:
• Employee salary – 116,000 * 12 = 1,392,000 rubles.
• Social security contributions – 1,392,000 * 0.32 = 445,440 rubles.
• Depreciation of simulators - 212,000 rubles.
• Expenses for printing services - 24,000 rubles.

Estimate for maintenance and operation of equipment:
• Purchase of spare parts – 4,000 rubles.
• Services of specialists – 8,000 rub.

Estimate for general company expenses:
• Rent of premises – 32,000 * 12 = 384,000 rub.
• Payment of utilities – 6,000 * 12 = 72,000 rub.
• Electricity costs – 2,400 * 12 = 28,800 rubles.
• Salary of management and maintenance personnel – 124,000 * 12 = 1,488,000 rubles.
• Social security contributions – 476,160 rubles.
• Other expenses – 60,000 rub.
• Depreciation of fixed assets - 243,280 rubles.

The estimate for commercial expenses will only include advertising costs in the amount of 72,000 rubles per year.

The total production costs per year will be 4,909,680 rubles.

Balance sheet profit amount

This indicator can be determined by subtracting the total production costs from the planned sales volume: 6,949,800 – 4,909,680 = 2,040,120 rubles.

Calculation of tax deductions and production profitability

First of all, we determine the amount of non-operating expenses. They will consist of:
• Education tax (1% of the wage fund) – 28,800 rubles.
• Tax on the maintenance of social and cultural facilities and housing (1.5% of sales volume) – 125,096 rubles.

Balance sheet profit, taking into account non-operating expenses, will be 2,040,120 – 28,800 – 125,096 = 1,886,224.

Income tax (33%) = 622,454 rubles.

Net profit = 1,886,224 – 622,454 = 1,263,770 rubles.

Based on these indicators, you can calculate the value of specific profitability, which shows the profit per 1 ruble of sales. Determined by the ratio of balance sheet profit to turnover:

Rd = P / T * 100% = 1,886,224 / 6,949,800 * 100% = 27.1%

Project efficiency

To simplify the assessment of efficiency, we will assume that sales volumes will remain unchanged for several years. Let's calculate the net income of a business project for a certain period of time:

BH = PP * T – K,

Where PE is net profit,
T – time interval (let’s take it equal to 5 years),
K – investment amount calculated earlier.

BH = 1,263,770 * 5 – 1,758,600 = 4,560,250 rub.

Another important indicator is the profitability index, i.e. the amount of profit over a certain period of time received per 1 ruble of invested funds:

ID = PE * T / C = 1,263,770 * 5 / 1,758,600 = 3.59

Also, the presented business project will be perfectly characterized by such an indicator as the payback period. This is the number of years required for net profit to become equal to the amount of investment:

T ok = K / PE av = 1,758,600 / 1,263,770 = 1.39 years

Type of ownership

In accordance with current legislation, a limited liability company was chosen as the form of ownership. After the implementation of a business project, the company can be transformed into a Closed Joint Stock Company.

conclusions

The maximum price for one hour of training in our gym will be 100 rubles, which will be the optimal amount for clients with average incomes. Purchasing subscriptions will allow you to receive significant discounts.

The specific profitability of the project will be 27.1%, and the profitability index will be 3.59 rubles over five years for every ruble invested in the business. These indicators are above the industry average and also exceed the yield on bank deposits.

The project promises to pay for itself in 1.39 years, which should prove very attractive to potential investors.

The considered example not only shows an example of a good business plan for an enterprise, it can serve as a kind of algorithm that clearly demonstrates how a project can be made for almost any idea. Of course, the numbers will vary, but the general structure will remain similar.

• 1. Sample business plan
  • 1.1. Sections of a business plan
  • 1.2. Project Description
  • 1.3. Production plan
  • 1.4. Marketing plan
  • 1.5. Financial plan

Each company, in the course of its activities, must clearly understand the needs for all types of resources, and also be able to accurately calculate the amount of funds required to implement its business ideas. In a market economy, it is necessary to be able to plan, regularly analyze the internal and external environment, and assess one’s own prospects and capabilities. For clarity, consider a sample business plan with calculations. Also at the very end of the article you can download a detailed business plan for a grocery store.

Business plan for a web studio - sample with calculations

1. Sample business plan

The article presents a sample business plan with calculations for opening a website development company. Today, many companies decide to open their representative office on the Internet. As a result, there is a need to create an official website.

A business plan is an official document that will subsequently be presented to potential investors and partners. Therefore, when developing it, certain principles should be adhered to.

1.1. Sections of a business plan

• introduction,
• (brief description of the project and main financial indicators),
• project description,
• analysis of enterprise capabilities,
• production plan,
• marketing plan,
• financial plan,
• risk analysis,
• conclusion,
• links to sources.

1.2. Project Description

The company being designed is created for the purpose of developing websites and subsequently posting them on the Internet. The product of the enterprise is the website, made in accordance with the client’s requests, selected concept and functionality. The average price of a website (at the arithmetic mean) will be 64 thousand rubles.

At the moment, the development stage of the project is assessed as a business idea. The goal of the project is to position itself on the market as a professional company for creating websites of varying complexity, with a modern concept and user-friendly interface.

When recruiting personnel, it is planned to look for professional layout designers and web designers based on an assessment of their portfolio (resume).

1.3. Production plan

It is planned to spend 200 thousand rubles of own funds and 800,000 rubles of borrowed funds in the form of a bank loan, i.e. All in all 1 million rubles.

All information is given as an example - this business plan is a sample with approximate calculations

Currently, the IT technology segment is in a stage of dynamic growth. As a result of the penetration of broadband access into Russian regions and the development of mobile and wireless data networks, there is an increase in Internet users.

The preparatory period for the opening of the project is planned to be completed in full within six months.

The company's staff will consist of 6 people: CEO, accountant, employees and four programmers, each of whom is responsible for a specific project and is a highly specialized specialist.

Web studio company staff

Estimated payroll will amount to 1659 thousand rubles. in the first year, 1893 thousand rubles. in the second year and 1962 thousand rubles. in the third year of the project.

Planned revenue for the first year will be 3793.93 thousand rubles, for the second year - 6140.19 thousand rubles, and for the third year - 6278.12 thousand rubles.

Acquisition costs fixed assets are estimated at 634.88 thousand rubles. The amount of depreciation deductions is not calculated, since the organization will operate under a simplified taxation system.

Cost of services provided will amount to 3918.55 thousand rubles in 2017, 3491.906 thousand rubles in 2018 and 3527.547 thousand rubles in 2019, respectively. The decrease in cost in 2018 compared to 2017 is due to the write-off of the cost of fixed assets, and the increase in cost in 2019 compared to 2018 is due to an increase in the cost of paying staff and purchasing consumables for the subsequent creation of services. It should be noted that business plan calculation samples depend on the specific economic situation in the country.

1.4. Marketing plan

Marketing expenses are estimated at 13% of revenue in 2017, 4.2% in 2018 and 4.15% in 2019.

1.5. Financial plan

The financial results of the project are assessed as follows. In the first year of activity, the financial result will be negative and the loss in 2017 will be 124.62 thousand rubles.

In 2019, the profit will be 2,648,284 rubles, and the maximum profit of 2,750,573 rubles will be achieved in 2019.

Net profit on an accrual basis at the end of 2017 will be -230.807 thousand rubles, at the end of 2018 – +1813.725 thousand rubles, and at the end of 2019 – +4215.028 thousand rubles.

We will calculate the efficiency of investments for the project

1. Net present value:
   NPV = 2947.435 rub.
2. Internal rate of return (IRR):
   2947.435 / (1 + x) 3 = 100 * 0.579;
   2947.435 = 57.9 * (1 + x) 3;
   (1 + x) 3 = 50.91;
   x = 2.71, IRR = 271%.
3. Profitability Index (PI):
   PI = A / KV = 2947.435 / 1000.0 = 2.647
   Investment return index > 1. This indicates that this project is effective.
4. Payback period (PP):
   PP = 2 + = 2 + 0.7 = 2.7 quarters
5. Discounted payback period (DPP):
   DPP = 3 + = 3 + 0.74 = 3.74 quarters

Thus, the payback period of the business project is 3.74 quarters; also, a year after the start of the project, there will be a guaranteed repayment of the loan and receipt of income if the specified conditions for the implementation of the project are met.

2. How to write a business plan - video + ready-made sample

This sample includes all the main points and necessary calculations and can be used as an example of a business plan for your own developments. It should also be noted that a detailed business plan sample with calculations can be purchased from specialized companies.

You can also view a detailed grocery store business plan

3. Create and implement a business plan

Now that you know the basic principles of writing a concrete business plan, try to implement your long-held business idea. Carefully consider each step; the business plan should be drawn up taking into account the characteristics of the market you are going to enter.

Of course, to achieve success in business, a business plan alone, even if thought out to the smallest detail, will not be enough. Therefore, we advise you to read books by successful people with the secrets of achieving really big goals in business. We invite you to download a free book about the 10 main secrets of rich people.

The basis of any business is a ready-made business plan. It helps to avoid many mistakes when creating and developing a company, allows you to convince investors of the advisability of investing money, and assists in obtaining the necessary loans from banking institutions.

Such a document contains detailed calculations of the profitability of the future organization, the payback period of the project, and the risks to which the company is exposed.

You can create a business plan yourself, spending time and money. However, most modern entrepreneurs prefer to use ready-made financial products containing high-quality and useful information. Why?

Main functions of a business plan

This document is the most important tool for the company, allowing it to select promising areas and determine how to implement them. It is a guide for execution and control, helping to manage the business. A well-drafted financial solution with detailed calculations performs several functions:

• strategic. It is used to develop business strategy. This is a key function when organizing an enterprise or when defining new directions for the company;
• investment. It is used to attract funds. It is extremely difficult for modern companies to manage without credit resources. Therefore, this function allows you to determine the optimal sources of funds and find potential investors;
• planning. It is used to give a comprehensive assessment of the development of the enterprise being created, as well as to manage intra-company processes or a new line of activity.

As a result, the business plan provides the opportunity to analyze, position, comprehensively evaluate and control the future activities of the company, implement marketing courses, and develop personnel policies.

What advantages do ready-made documents have? What are the benefits of purchasing a business plan from a company that develops and compiles business plans for different areas of business?

Advantages

A business plan is the business card of an organization. By using a ready-made solution made by qualified specialists, the future businessman saves time and money that would have to be spent on independently carrying out the activities, analyzes and calculations necessary to draw up this document.

Moreover, such research is not a guarantee of a successful start to the project. Among the advantages of using a full-fledged financial solution performed by professionals, it is worth noting:

• time saving. Having a ready-made document in hand, an entrepreneur can get a clear idea of ​​the steps that need to be taken to achieve the goal. By purchasing a ready-made business plan, you can overcome all the difficulties of business with the support of professionals;
• effective means of persuasion. For sponsors and investors, this document is the main proof of the validity of the idea of ​​the business being organized, the potential of the enterprise to achieve a certain amount of income;
• competitor research. A well-drafted document will help evaluate competing companies, identify their strengths and weaknesses, and determine a free niche that at this point in time can be occupied and firmly held, winning the favor of a potential audience;
• direction of movement. An effectively and efficiently drawn up financial solution will help the company not only at the initial stage. With the right approach, it will allow the organization to constantly maintain the planned direction, making the necessary adjustments.

High-quality business plans are drawn up by an experienced team of specialists with extensive experience in a wide variety of fields. All materials are adapted for use in the Russian economy in the current situation.

The documents contain all the necessary calculations: calculation of payback, economic efficiency, profitability and other equally significant indicators. Applications presented in tabular form will help you independently determine the required values. For example, calculate the need for money for the purchase of specialized equipment until the period of time when these costs begin to pay off.

Features of use

A ready-made business plan is not only an opportunity to find an idea with calculations and recommendations for a wide variety of areas, but also advice on the main aspects of starting your own business.

In this case, we are talking about the most popular questions of novice entrepreneurs. What form of ownership to choose for the organization. What to consider when hiring specialists. Which taxation system should you prefer?

Today, many specialized organizations offer to purchase full-fledged ready-made business plans. Moreover, prices vary significantly. How to choose a provider of such a solution?

In this case, it is necessary that the proposed business plan contains not only general information, but also detailed calculations for all main areas of activity of the future enterprise. Competent suppliers of ready-made business plans calculate expenses such as, for example, the cost of social contributions for employees, tax optimization, and transfers of taxes and fees to the state.

The more complete the business plan, the more effective and efficient the activities of the future entrepreneur will be. You should not skimp on purchasing this document. After all, he is the main assistant in conducting market analysis.

It is he who summarizes the analysis of opportunities for starting or expanding a business in modern conditions and contains a structured description of all areas of activity of the future company.

By purchasing a business plan, an entrepreneur receives not only a comprehensive analysis of the main problems that he may encounter when organizing his activities, but also ways to solve them. The benefits of using a ready-made document are obvious!

Where to download a ready-made business plan with calculations

You can choose the solution that suits you among a large number of directions offered by our partner Biplane (