☰

Step-by-step writing of a business plan. How to write a high-quality business plan: a guide to action

Let's give a simple example of a business plan. It should be borne in mind that this is only one of the possible options, and presented in a very compressed form.

Target: Produce confectionery products, mainly cakes, for city residents. Take a leading position in the upper price segment of this market.

Tasks:
1. Create a compact confectionery shop.
2. Provide the production process with the necessary raw materials and labor, some of which will be hired.
3. Initially occupy 30% of the market segment through the implementation of a developed marketing strategy, which involves squeezing out the main competitors with dumping prices and new recipes for the consumer.
4. Raise the missing investment funds from the bank using available real estate as collateral.

An example of drawing up a business plan for an enterprise

Let's look at an example of a manufacturing business plan. It is planned to open a small tailoring shop. Let's consider how promising this business is in a specific market.

1. Summary. Opening of small production on January 1, 2014. Form of ownership – LLC. The planned period is 42 months.

2. General provisions. Purchasing equipment that will allow you to use a variety of fabrics and perform different finishes. It is planned to partially raise borrowed funds for the purchase of equipment and rental of premises. The tailoring service will be provided to the population, as well as to legal entities in need of special clothing, as well as sewing curtains and bedding for subsequent sale.

3. Market analysis and marketing plan. Currently there are 350 enterprises represented on the market. Through strict adherence to deadlines and quality, it is planned to create a positive image of the company, which will allow it to occupy a niche in the market.

4. Costs. Estimated direct and variable costs, including wages and premises rental, for 3 years will amount to 13.5 million rubles. Of these, 50 million rubles are own funds. The planned sales volume will be 15 million rubles, which, minus tax deductions, will allow the project to reach payback by the end of the third year.

5. Production schedule. Release of 1000 units of goods.

6. Investments. Attracting partners on the terms of joint business.

Brief example of a business plan

If you are about to open a shoe repair shop, then in the most general form, developing a business plan using an example looks like this:

  • – Fixed costs (equipment) – 300 thousand rubles.
  • – Variable costs (threads, glue, rent) - 10 thousand rubles.
  • – Investment required – 100 thousand rubles in the form of a bank loan at 23% per annum for 10 years with a progressive scale and deferred repayment for 1 year.
  • – Form of ownership – individual entrepreneur
  • – Tax deductions 24 thousand rubles.
  • – Planned revenue – 20 thousand rubles per month.
  • – Revenue for 1 year – 97 thousand rubles.
  • – Financial result – 73 thousand rubles.

As a result, the entrepreneur has reasons to invest money in this project. The margin of safety is large enough so that possible deviations from the predicted values ​​do not lead to financial collapse.

Example of a business plan with calculations

Opening a small store selling used children's items also requires a preliminary assessment. Enterprise business plan example:

The assessment of goods purchased from the population will be based on the cost of 1 kg.
To begin with, you will need to create an assortment of 100 units.
The cost of 1 kg is 400 conventional units. One product weighs on average 1 kg. Thus, the cost of the product will be 100 * 100 = 40,000 USD. The cost of replenishing working capital will be 100 units, which equals 10,000 USD. per month
The rent of the premises will be 10,000 USD.
Variable costs, including advertising and unforeseen expenses - 10 USD.

Sales volume in the first 6 months will be 130 products per month;
in subsequent years - 280 products per month.
The average unit price will be 250 USD.
Revenue for 1 year = 130 * 250 * 12 + 280 * 250 * 12 = (10,000 * 12,000 + 40,000 + 10,000 * 12 + 10,000 * 12,000) = 420,195 – 361,240 = 58,955.
The tax will be 25,000 USD.
Financial result – 33,955 USD

At first glance, the business seems attractive, given the low input costs and quick payback, but after performing a simple calculation, the entrepreneur will come to the conclusion that the profitability is very low and, although the risk is small (the product is in stable demand), it is unprofitable to engage in this business without achieving scale .

View an example of a business plan

Schematically planning, for example, growing vegetables looks like this:

1. Summary. A summary of the remaining pages is shown here.
2. Marketing part. Who will be the buyer and how will it be possible to conquer the market? Settlement part – 5 tons of carrots for 100,000 USD
3. Costs. Rent of land and equipment – ​​27,000 USD
Payment for hired labor – 30,000 USD.
4. Revenue– 23 USD
5. Sources of financing. Bank loan for 50,000 USD at 18% per annum for 10 years.
6. Financial result– 9 USD

This activity, if the pessimistic scenario is fulfilled, will not generate income at all in the first year. In addition, the entrepreneur will be able to work fully and invest in development only after repaying the entire loan amount.

Download ready-made examples of business plans

On this resource you can download examples of business plans for free. Downloading the file makes it possible to get acquainted with more detailed calculation options, which will allow you not only to understand the essence, but also to make, by analogy, your own calculation to justify the feasibility of investing funds.

If you have no experience at all, it is not at all necessary to order development from a specialized company. It is enough to get acquainted with an example of planning for a similar activity, where you can study in detail the features of market analysis and calculation of production costs for a particular business.

To download, click on the link:

Be sure to watch the video: “What is a business plan?”

If you are going to seriously do business, you cannot do without a business plan. The most successful idea must be supported by a well-designed action plan. The rules for drawing up a business plan for a small business will help you understand the sequence of actions.

There is little in common between dreams of owning your own business and real business - in fantasies we clearly imagine only the result, in business it requires planning. Even the most successful business idea is worthless without a well-designed action plan. We will look at the rules for drawing up a business plan for a small business, and we hope the information will be useful to aspiring entrepreneurs.

When we go on a trip, we draw up a route so as not to wander at random; starting a new business requires a similar approach.

What is a business plan

A business plan is a guide to action describing the idea, process, implementation mechanisms and goals.

Defining a specific goal in this chain is crucial, since it is this point that allows you to clearly formulate:

  • What is your current position, i.e. where is the starting point to start.
  • What should you get as a result?
  • What steps need to be taken to promote and develop the business.

Purpose of the business plan

Drawing up a business plan is useful at the start of any business, but in two cases a plan is required:

To provide investors and creditors, as well as to obtain financial support from the state.

The purpose of drawing up a business plan is to confirm the viability of the idea and the efficiency of using money. The information presented in the plan should be detailed, appear reliable and logical. For clarity, it is useful to accompany the defense of the business plan with a presentation of slides.

Real business plan “For yourself”

A working version of a business plan for “internal use.” There is always a difference between the “front” and “working” plans.

Development forecast and prospects

Consider several business development options. Try to objectively assess the prospects based on expected income and expenses. Put yourself in the shoes of an investor and think about whether you would agree to invest money in the company described.

A business plan is a short-term course of action for a business entity. The document contains information about the company and ways of its further profitable operation. It contains information and proposals for the production of a new product, the provision of a service, the sales market is assessed, calculations of the necessary materials and equipment, marketing moves are made, and a conclusion is drawn about the feasibility of implementing the project from a financial point of view, the profit received and the payback period are predicted.

A business plan is an important strategy, management and planning tool. Any investment agreements and transactions are concluded subject to the mandatory availability of this document. Having seen the forecasts set out on paper, confirmed by real figures, investors will make a deal with the entrepreneur, enter into a contract, and invest the necessary resources.

When issuing loans to start-up entrepreneurs, the bank needs a guarantee of repayment of funds. The provided business plan informs the credit institution about the existing or future activities of the businessman in a succinct, understandable form. By and large, such a document answers the question that interests every business owner: is it worth investing in a particular project?

Writing a business plan is a long, labor-intensive process that will require the author to have extensive knowledge in the subject area and the ability to analyze - in total, this data will allow you to clearly define tactics and strategy to achieve the desired result. There are 3 ways to become the owner of a finished document:

  • Compose yourself. In this case, the entrepreneur will need knowledge of the economy, legislative acts, all the nuances of his business, and, finally, the rules for drawing up a business plan.
  • Use the services of specialists. There are companies that, in a number of services provided, prepare and compile similar documentation. The negative aspects of this method include the high cost of the service and the subjectivity of the information presented.
  • Download from the Internet. Rather, this option is recommended to help the first.

You can see how to correctly compose such a document in the following video:

Stages of document preparation

A competent business plan should contain maximum information about the company’s activities.

Its approximate structure:

  1. Summary.
  2. Review section.
  3. Description of the product (service).
  4. Marketing plan.
  5. Production plan.
  6. Financial plan.
  7. Assessment of upcoming risks.

Although a summary belongs to sections, it should be written separately, after completing the entire document. It performs the function of an extended output, a summary. After reading it, the investor, lender or business owner will have a general understanding of what is written below.

A standard resume is 1 page in A4 format.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Overview section

The purpose of compiling this paragraph is to provide information about the enterprise. The section should provide answers to the following questions:

  • What is the organizational and legal form of doing business?
  • The main activities of the company?
  • Job profile: sales, production, intermediary, etc.?
  • What does the company intend to offer to the potential target audience?
  • What goals does the organization pursue in implementing this project?
  • In what geographical area does the company plan to develop?
  • What is the main difference between this company and its main competitors?
  • How does the company see its development prospects in the next few years?

At the end of the paragraph, the legal details of the organization must be provided: address, contact phone number, website (if available).

Description of the product (service)

The main objective of this section is to present in a concise form the features, qualities and characteristics of a product or service offered by a specific business. The section should contain a physical description of the product or service, a description of the benefits, possibilities of use, problems that the described product helps to solve, and the stage of readiness to enter the market.

It would not be amiss to indicate the data of experts and consumers who had the opportunity to familiarize themselves with the products and give positive feedback. If we are talking about a product, it is recommended to attach high-quality photos from different angles.

Marketing plan

The section allocated for marketing research is one of the largest and most important parts of the business plan. The main task of the compiler is to explain how the described business will influence the market and respond to its rapidly changing trends in order to ensure the sale of goods in the stated volumes. The marketing plan should reflect the following aspects:

  • demand for the products offered;
  • market expansion opportunities;
  • analysis of competitors, factors influencing the internal and external environment;
  • market research results;
  • projected sales volumes.

To confirm the information described, one can cite ready-made versions of SWOT analysis tables. To summarize the point, a description of the marketing strategy is given (the expediency of using marketing means is explained, in particular a description of sales strategies, product promotion, advertising, pricing, and sales promotion).

Production plan

The purpose of creating this section is to describe the technological process of product production. A general approach to organizing production is indicated. Characteristics are given to suppliers of raw materials and auxiliary materials that will be used. A description of the main technological processes is attached. Options for purchasing equipment, its main characteristics, and power are considered.

A separate paragraph indicates the qualification requirements for personnel involved in production. Divisions are formed (if we are talking about a large business). The terms of payment, labor incentives, and proposed changes in the personnel structure as the enterprise's capabilities expand are considered.

Below it is recommended to draw up a production flow diagram that will clearly demonstrate the processes of receipt of raw materials and components, the processes of their processing into a finished product, where the goods will be stored, how and where they will be delivered from the enterprise.

In the case of the provision of services, the scheme will have a slightly modified form. It should reflect the way in which services are provided to clients, where the initial stage will be the provision of the necessary tools and materials.

The following aspects of the production process should not be ignored:

  • estimated production capacity;
  • need for land, buildings, structures;
  • the need to purchase equipment;
  • terms of supply of raw materials;
  • quality control of received materials;
  • requirements for sources of energy, water, gas;
  • quality control of manufactured products.

Financial plan

An important condition for drawing up a business plan is to determine the financial indicators of the business. These calculations are based on taking into account costs and sales (income) forecasts. The result of the calculations will be the amount of profit that the enterprise will receive from the implementation of this project. In essence, this is basic information that is of interest to investors and credit institutions.

Investment costs (to start a business):

  • registration of an organization;
  • purchase or lease of production space;
  • arrangement of the premises;
  • acquisition of equipment and auxiliary materials;
  • registration of a license.

Basic costs are usually divided into fixed and variable.

The volume of fixed costs does not change depending on the increase (decrease) in the volume of output:

  • rental of premises;
  • depreciation of fixed assets;
  • employee salary (rate);
  • tariffs for water, heating, electricity, gas, communications;
  • equipment servicing;
  • payment of taxes.

As a rule, the basis for calculation is a time period: month, six months, year, etc.

The volume of variable costs is directly proportional to the volume of production:

  • costs of raw materials;
  • salaries to employees (piece-rate form of accrual);
  • transportation costs (gasoline, etc.);
  • payment for communications equipment.

To determine operating profit, it is necessary to subtract expenses from the cost of production. An important condition for making correct calculations is the construction of a break-even point - a graph displaying the minimum permissible volume of production and sales at which costs will “cover” income. This means that the production and sale of each subsequent unit of production will bring profit.

To calculate the level of profitability of production, it is necessary to relate the cost of goods for a certain period to the amount of costs. The calculation of the payback period for production is carried out by the ratio of investment costs to net profit.

Risk assessment

This section provides an approximate assessment of the risks that are most likely to occur for this project. In addition, a number of preventive measures are proposed to prevent or minimize their negative impact on business.

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

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

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

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

Structure of a business plan from the Federal Small Business Support Fund:


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

How to write a business plan yourself


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

If you do not want to attract additional funds to the project, especially borrowed funds, then the navigator will prompt you to select the type of business based on the volume of investment. We go to the appropriate tab and see an extensive list of projects that you can start using only your own funds. All that remains is to select several areas that interest you and calculate their payback.

Now you know how to make a business plan with calculations for a small business in a specific situation. On the Internet you will find many more methods for writing and drawing up business plans, samples for different businesses (coffee shop, car service center, beauty salon, etc.). But remember - you need a business plan for your specific business, an individual one, and no one has ever written one for you. This video briefly and succinctly describes how to do this “on the fingers of a milling machine operator”:

Only important information for small businesses in our newsletter - subscribe:

When starting any activity, it is important to have a clear idea of ​​where to start and what to achieve.

Without clear planning, it is difficult, and sometimes impossible, to consistently move towards the intended result.

Goals and objectives of the business plan

A business plan is an integral part of any enterprise aimed at success. The result of the future company depends on the quality of its preparation. Business planning is an important stage in the development of a future enterprise and contains certain goals and objectives.

Goals:

  • determine whether the project is worth financing;
  • provide complete information about the project to the investor or bank.

Tasks:

  1. Outline the goals of the future company, develop strategy and tactics.
  2. Choose a direction of activity.
  3. Analyze all costs.
  4. Plan the necessary marketing activities.
  5. Consider possible risks.
  6. Create a budget relative to your current financial situation.

Principles of compilation

A business plan is a document that gives a detailed idea of ​​the project and allows you to answer the question of whether it is worth financing. The project can be financed by either a lender or an investor. Since the goals of these individuals are different, the methods for evaluating a business project are also different. Therefore, before drawing up a project, you must immediately decide who will receive it.

In any case, the business plan should be well formatted and easy to read. The average document size is 40 pages. If the content is greater, it is optimal to include some documents in appendices, but if it is less, it will be considered that the project was not compiled properly.

If complex terms are used in the description of the organization, then a glossary of terms should be compiled at the end of the document.

It is important in drawing up a business project to focus on the target market and meet the needs of consumers. It should be noted what benefits the consumer will receive by using a product or service from this enterprise in comparison with a competitive one.

It is good to highlight the uniqueness of your enterprise: the possession of certain patents, the presence of people in rare professions on staff, the advantageous location, etc.

The completed project must reflect a realistic picture that shows what the organization can achieve with appropriate funding. The lender must have confidence in the repayment of the loan, and the investor must have confidence in receiving high profits.

How to write a business plan yourself?

If you plan to draw up a business plan yourself, then this issue should be approached with the utmost seriousness. Only a carefully thought-out project can help achieve the goal of making a profit. Of course, to launch a huge company with multimillion-dollar investments, it is unlikely that you will be able to do it only on your own. But it’s enough to start your own small business. This video describes how to independently develop a business plan:

The process begins with a business idea. An idea is just a figurative idea of ​​what you want to do. But the idea must be realistic in order to be implemented.

Having decided on the direction, we move on to planning on paper. Most often, the preparation of this document is necessary to attract investment. In this situation, we pay special attention to the section with financial planning and guarantees of return on investment.

We highlight all the factors that can influence the implementation of the idea. We indicate all the reasons that, in your opinion, will contribute to the success of your endeavor.

We draw up a detailed financial plan, which indicates the necessary financing, its sources and possible costs. Don’t forget to note the size of your investment - this is important for a potential investor.

In the marketing strategy we indicate ways to sell and promote products. It is better to provide several options. We also indicate the persons responsible for these activities.

Don't forget about possible risks. It is important at the initial stage to be able to anticipate potential negative consequences and ways to manage them. This can directly affect the lifespan of your business.

Standard structure

Of course, each business plan can have an individual structure depending on the direction of the enterprise and the planned results. However, the basis of any project is always a standard structure.

The diagram shows possible options for using a business plan

The standard structure in a compressed form contains the following sections:

  • summary;
  • company characteristics;
  • description of products and services;
  • marketing plan;
  • production plan;
  • organizational plan;
  • financial plan;
  • risk assessment;
  • applications.

What information should be contained in the sections

Summary

An introductory part containing brief information about the essence of the project. It depends on its content whether the reader will become interested in the project or not.

Company characteristics

It contains information about the company itself, the stage of its development, the profile of its activities, its competitiveness, development plans for the future, etc.

If the company is not newly opened, then in this section it is necessary to indicate the technical and economic indicators of development over the previous few years.

Description of products and services

This section should provide detailed information about the goods produced by the enterprise or services provided. Here you should talk in detail about the features of the product, the possibilities of its use, etc.

If there is a list of experts or consumers who are already familiar with this product/service and are ready to give positive feedback, then this will be an additional plus.

Marketing plan

A marketing plan is used for a detailed market analysis and development of a marketing strategy, which includes:

  1. Pricing methods.
  2. Market coverage plan.
  3. Development of new products/services.
  4. Product marketing method.
  5. Advertising strategy.
  6. Enterprise development strategy for future periods.

Production plan

This plan contains all the nuances of the production process:

  • required raw materials, supplies and terms of their delivery;
  • technologies used for production;
  • equipment and its power;
  • need for labor resources;
  • product renewal plan;
  • production development plan;
  • work schedule.

Organizational plan

This section should show how the entire business project is planned to be implemented. This includes a strategy for implementing the main plans, as well as monitoring their implementation. You can also note the motivation to complete plans on time.

In the event of changes in the internal or external environment of the organization, it is necessary to indicate how it is planned to regulate the processes for implementing the main plans.

Financial plan

This type of plan should reflect all parts of the document. This section contains the cost expression of all components of the company’s development:

  • forecast of production volumes;
  • forecast of planned costs;
  • balance of income and expenses;
  • company budget;
  • Management of risks;
  • main indicators of enterprise performance.

Risk assessment

All possible risks and ways to insure against them are analyzed here. Preventive measures are planned to combat potential risks, as well as measures that should be taken if unplanned risks arise.

Applications

Documents that supplement or confirm the information contained in the document are attached here.

The most important section of a business project is the financial part, which contains a detailed analysis of all cash flows arising in the enterprise.

How to use a business plan

To prevent your business planning from becoming a mere formality on paper, it should be regularly reviewed, analyzed and adjusted. To get the most out of it, it is important to turn it into a core company management tool. It will optimally reflect all current conditions and new information collected over a certain period of time.

All changes occurring in the field of activity of your company and the conclusions drawn on their basis should be reflected in the business plan. This will allow you to plan the enterprise development strategy for the future.

It is necessary to regularly outline the main stages that you plan to implement in the next month. This information should be shared with your team members, along with a time frame for implementation.

At the end of each period, it is important to compare current results with planned plans. Draw appropriate conclusions and make adjustments taking into account actual indicators. Based on the results obtained, forecasts are made and new plans are drawn up.

If you regularly use a business plan, the planning process will not take much time. But there will definitely be positive results.

When starting your own business, do not be lazy to plan it conscientiously. If you are not sure that you can handle it on your own, you can seek the help of specialists. Of course, this will require additional financial costs, but it will protect you from financial losses in the future.