Main sections of a business plan. A short guide The key section of a business plan from an investor’s perspective

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

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

1. Summary.

3. Market industry analysis.

4. Competition assessment.

5. Marketing plan.

6. Product sales forecast.

7. Financial plan and project performance indicators.

8. Risk analysis.

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

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

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

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

Product name and specification;

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

Basic technical, aesthetic and other characteristics of products;

Indicators of manufacturability and versatility of products;

Compliance with standards and regulations;

Cost characteristics;

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

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

Opportunities for further product development;

Terms of product delivery;

Product advantages over analogues;

Export opportunities of products.

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

The description of the enterprise must include the following information:

Name of the enterprise and its legal form;

Legal and postal address;

Organizational structure of the enterprise;

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

3. Industry and market analysis.

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

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

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

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

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

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

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

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

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

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

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

How often and willingly do customers purchase his product or

contact his company for services;

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

exactly attracted;

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

provision of one service;

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

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

4. Competition assessment

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

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

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

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

How do you expect to surpass them?

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

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

5. Marketing plan.

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

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

The section consists of several parts.

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

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

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

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

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

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

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

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

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

6. Product sales forecast.

The main elements in product promotion are as follows:

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

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

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

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

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

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

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

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

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

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

Next year's turnover = .

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

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

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

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

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

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

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

7. Financial plan

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

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

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

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

· differentiated inflationary characteristics of the environment;

· start date and time of project implementation,

· project calculation horizon.

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

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

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

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

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

The most common forms of financing investment projects:

Equity investing is investing money through the purchase of shares.

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

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

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

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

8. Project risk analysis.

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

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

Production related to various violations in

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

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

in full;

Financial risks caused by inflation processes

non-payments, exchange rate fluctuations, etc.;

Risks associated with force majeure, which may

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

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

We have previously talked about the importance of competent business planning and the fundamental role of a business plan in the fate of your business. Let us recall that a business plan is a special document that presents information about the company, the product or service it produces, sales markets, marketing and financial policies. The business plan also contains a description of the list of business operations that are carried out in the process of organizing and operating a business.

So, you are full of ideas and determination to start your own business. Now it’s time to find out where exactly the preparation of a business plan begins, what its structure and content of the main sections are.

Business plan: section content structure

First of all, it should be said that there is no one, universal “recipe” for drawing up a business plan. As noted in our last article, depending on the nature of the final goal, there are different types of business plans. Thus, a business plan can be focused both on an “external” addressee (potential investor) and an “internal” one (company employee, founder, department).

In addition, in accordance with the specifics of the functioning of each specific enterprise for which the document is being developed, the structure and sections of the business plan can vary significantly. Obviously, the structure of an innovative business plan will be fundamentally different than the structure of an organization’s business plan.

However, there are certain modern standards for drawing up business plans. And there are many of these standards. Among the most common are:

• standard of the Federal Fund for Support of Small Business (FFSMP),
• European Union standard within the framework of the program to promote the acceleration of the process of economic reforms in the Commonwealth of Independent States (TACIS),
• and etc.

International economic institutions have developed recommendations that determine what basic information the relevant sections of a business plan should contain. According to these recommendations, the typical structure of a business plan includes:

1. Title page;
2. Annotation;
3. Confidentiality Memorandum;
4. Table of contents.

Among the main sections of the business plan we should definitely mention:

1. Summary;
2. Object analysis;
3. Analysis of the business environment of the facility;
4. Marketing plan;
5. Production plan;
6. Financial plan;
7. Risk assessment.

Learn more about each point of the business plan structure

Now let's look at the contents of the main sections of the business plan in order.

Title page contains basic information about the organization, such as name, information about managers, legal and physical addresses, contacts.

Confidentiality Memorandum, often placed immediately after the title page, serves to alert all persons with access to the business plan that the information contained in the document is confidential.

IN annotations The goals and objectives of this business plan are briefly defined.

Summary is a section that contains a description of the entire document and briefly outlines the main proposals of the plan.

In sections object analysis And analysis of the object's business environment basic information about the enterprise and its field of activity is provided, an analysis of the market and competition is carried out, and the real and potential target audience of the project is identified.

Marketing plan. This section examines the main tasks of the marketing mix, such as pricing, methods of distribution of goods, sales promotion, and ways to attract new customers.

Production plan necessary in order to show what resources are required to produce a particular product. This section covers the technical aspects of production.

By using financial plan the most effective ways to use the organization's funds are determined. Conclusions are made based on reporting, analysis of the current financial situation, as well as forecasts for the sale of goods or services.

In chapter risk assessment, as a rule, all possible types of risks that the company may face are listed and ways to reduce them are discussed.

Let us emphasize once again that there is no general standard for drawing up a business plan. The range of tasks for which business plans are drawn up is very wide. When starting to draw up a business plan, remember that the main thing is that in the end this work will help you achieve your goals.

Some people are faced with the need to draw up a business plan directly at the stage of creating their own business, but many students of economics have to deal with a business plan for the first time while studying at a university. Competently drawing up a business plan is a complex and multifaceted process that requires some experience.

Of course, completing such a learning task can cause a number of difficulties. If the task associated with drawing up a business plan causes difficulties, you can always turn to them, who will help you understand the problematic issues. Go ahead, develop your ideas, and do what you really like. Remember - only with love for your work can you achieve real success.

We offer you a short cheat sheet that will help you correctly compose the most important sections of your business plan. Do not forget that all its points must be regularly reviewed and adjusted based on changing conditions and the company’s development strategy.

In the article you will learn:

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The project summary is one of the most important sections of a business plan.

The summary contains the whole essence of the project on two A4 sheets. You send it to the investor after meeting him for the first time in order to arrange a meeting and find out how interesting the project is for him. If the project summary interests the investor, he will request a business plan and make an appointment. Therefore, the main goal of a resume is to briefly outline the main provisions of the business plan you have developed, so that the person reading the resume understands the main content of the project in 5 minutes. That is why the structure of this section should be as concise as possible, but at the same time meaningful.

The resume must:

1. Formulate SMART goals and work out SMART planning for their achievement, as well as determine the criteria that a smart goal must meet. (goals must be formulated according to SMART ).
2. Describe your current products or services provided and talk about the launch of new directions.
3. Briefly conduct a comparative analysis of competitors and talk about your differences from them.
4. Indicate planned financial indicators (information on projected sales volumes for the coming years, production costs, gross profit, level of profitability (return on investments), etc.), indicate the time frame for return on investment.
5. Indicate the required amount of investment and briefly say what it will be spent on.

Market analysis in the context of the overall business plan of the enterprise

In fact, this section begins the main content of your business plan. In terms of content, the market analysis comes immediately after the summary, and this chapter should briefly tell the investor about your market and the prospects for its development. Therefore, in this section it will be necessary to present the results of marketing research of the market itself and indicate:

• market life cycle of the product category under study;
• the dynamics of sales in the industry over the past three years and the projected rates of their growth (a three-year data retrospective will allow us to more accurately build a forecast model);
• main trends in market pricing;
• the result of a comprehensive analysis of competitors, both direct and indirect, indicating their strengths and weaknesses;
• market segments that your company will target with a buyer profile;
• general assessment of the impact of scientific, technical, social and economic components when entering the market (the so-called PEST analysis);
• promising market opportunities.

Goods and services you plan to transfer

In the current section of the business plan, it is necessary to tell in detail about the planned production of a new product or service, so that the reader can form his opinion about it and its prospects, understand the distinctive features from competitors and the USP - a unique selling proposition. Therefore, it is necessary to emphasize differences from competitors and how you will satisfy customer needs with the new product/service. Describe the features of the product/service, the contexts of their consumption and the properties that are attractive to customers. This will help highlight the promise of the product and its uniqueness, as well as show how you will differentiate yourself from competitors.

Enterprise marketing strategy and market entry

This is one of the most important sections of a business plan, since many lenders and investors believe that the success of a new business or the launch of new products and services directly depends on the marketing plan and strategy (and they do this absolutely correctly).

It is in this section that the planned sales volume and reaching the break-even point are outlined. Here it will also be necessary to indicate all tasks for all elements of the marketing mix, outlining what needs to be done, by whom, when and what resources will be required for this. The main points of the marketing strategy plan are:

• a program of comprehensive market research that is expected to be carried out during the implementation of the project, in addition to directly analyzing the market and its segmentation, it will be necessary to conduct a lot of quantitative and qualitative research that will confirm and adjust, if necessary, the concept of the new product, its positioning and promotion plan. It is also important to note that in conditions Agile development of new projects it is necessary to constantly develop your product only on feedback from users in short iterations (sprints), therefore, in essence, marketing research is a continuous process throughout the entire life cycle of the product and market;
• the total volume and range of products sold, broken down by periods of project implementation until the planned market share is captured;
• product positioning. You need to answer as briefly and clearly as possible what the product is and who it is intended for in order to convey this idea in advertising messages to your audience in the future;
• directions for product improvement - it is necessary to formulate hypotheses for product improvements and modifications, and then check their relevance based on feedback from consumers;
• requirements for design, packaging, its parameters and appearance of the product, which must fit into the strategy for its positioning;
• justification of the pricing policy: development of several product configurations to enable customers to purchase it at different prices;
• promotion. It is necessary to indicate how the company intends to achieve the planned sales volumes (creation of a sales service for direct marketing or use of a dealer network, distributors, intermediaries; number, qualifications of employees). Advertising plays a large role in ensuring the sales of products. At the same time, it is important to determine which tools will be used for this purpose (press, mailing, etc.) and how they should interact with the ongoing PR campaigns.
• product distribution planning;
• service planning.

An important point: if an enterprise is going to produce several types of products, then forecasts of sales volumes, prices and sales volumes must be made for each product, and then the sales volume is summed up to summarize the overall result.

Production plan

Cost plays an important role, so the business plan must indicate the planned production process itself and all its components. Describe the technological processes, production facilities, features of the equipment involved in production, raw materials, materials. Tell us also about your suppliers of raw materials and materials, and at what prices you cooperate with them. This information is critical to fully understanding your business and assessing its risks.

By the way, an important point for any company is how it contacts its client after making a sale. After all, most services/products have after-sales service (technical support), for which the client also pays. This point must also be indicated in this section of the business plan and indicate what resources will be needed for its implementation.

When developing a production plan, it will be necessary to describe in detail what exactly will be used – that is why it is necessary to indicate prices for raw materials, equipment, personnel payments, patenting, etc. Here it is important to correctly determine production volumes by year and by quarter, since the costs of the enterprise will also depend on their level. The relevance of all future revenue plans will depend on the correct forecast of the volume of own costs. It is recommended to present the results of developing a production plan with a planning horizon of three years in the form of a table for a more simplified and systematic understanding by the investor reading the business plan. In the table you must indicate:

• projected volume of product output (in physical terms);
• determination of the need for fixed assets (in value terms);
• determining the need for resources (raw materials, materials, components, fuel, energy). These indicators must be developed in physical terms and in monetary terms;
• calculating the need for human resources and the cost of paying for labor;
• cost estimates and product costing.

This data in the table will clearly show your need for expenses for each year and will help the investor understand the actual need for money .

Organization of company management

In the general structure of the business plan, the section dedicated to the organization of company management stands apart. It involves assessing the current team you have, as well as determining the degree of need for new people and their qualifications when launching a new product or service. Ultimately, it is people who determine the success of a company, so the result depends on their knowledge and motivation. Investors understand this, so they carefully study the current composition of the team and the logic for recruiting people in the future. That is why you need to work through this section carefully.

In addition, the current organizational structure will show the investor how your business processes and interactions between departments and people are structured. It will be useful if you show the investor here how you work people, you indicated the costs in the production plan, so here you need to reveal the mechanism for motivating and encouraging people.

Capital and legal form of the enterprise

In the general structure of the content of the business plan, not much attention can be paid to this section, but it is important to briefly and to the point tell what your organizational and legal form is, how the shares in the company are distributed among the participants, who has voting rights, what sources of financing the company exists on , where they were attracted from and under what conditions. Based on this information, the investor’s security service and financial department will check you and issue a verdict on the advisability of working with you. This information will also show how the company developed before, and who will be responsible for its development in the future after receiving new investments.

Financial section of the business plan

In the financial section, it is necessary, as its name suggests, to describe in detail aspects of the financial support of the enterprise’s activities and the algorithm for using funds based on current financial information and the forecast of sales volumes of goods and services in the markets in subsequent periods. It is this section of the business plan that finally convinces the investor of the need to invest money in your enterprise and the timing of profit after their investment (as well as the timing of return on investment).

Forecast models are always the most risky part of a business plan due to their uncertainty, but they are the ones that will show the investor options for developing your business in the future. Forecasts usually describe pessimistic, neutral and optimistic scenarios, which are associated with various options for sales volumes, supplier prices, exchange rates, etc. All this can change at any time, so financial forecasts must be multivariate.

Conclusion

You write a business plan, first of all, for yourself. The investor and your own employees also need it, but first of all you need it, so you must write it yourself. Don't leave this to your subordinates or external consultants. A correctly written and well-structured business plan will help you take a fresh look and evaluate your own vision of a new business; in the process of writing it, you will identify the main bottlenecks in the business model: you will understand the prospects of the direction itself, your advantages over competitors, and what How will you win the love of customers? Well, as an additional bonus, you will receive a document that will let your subordinates understand what they are doing and will do, and the investor will be able to form an opinion about whether to give money or not.

A modern business plan consists of the following main sections and elements:

1) resume;

2) business history of the organization (description of the industry);

3) characteristics of the organization’s business object;

4) analysis of the organization’s business environment;

5) marketing plan;

6) production plan;

7) organizational plan;

8) financial plan;

9) risk assessment and insurance;

Sections of the business plan can be changed, other sections can be added, depending on the specifics of the business plan.

Let us briefly describe the sections listed above.

Resume (business concept) - a brief summary of the main provisions of the proposed plan, i.e. information about the planned business and the goals that the enterprise or entrepreneur sets for itself when starting their own business or developing an existing one.

The concept is drawn up after all sections of the business plan have been written, as it contains the most basic of all its sections.

The summary indicates business opportunities, their attractiveness, importance for the enterprise and the region, necessary financial resources (own or borrowed), possible repayment period of borrowed funds, expected profit and its distribution, investment conditions. The summary should contain the main goal of the proposed business and the purpose of the business plan being developed.

In addition to highlighting the main goal(s) of the business plan, it is indicated for whom it is intended: for a potential investor or lender, possible business partners or shareholders, co-founders, management of the enterprise or the entrepreneur himself (as a means of self-organization), state or municipal authorities ( in order to receive support).

Thus, the resume contains the following data:

Ideas, goals and essence of the project;

Features of the goods (services, works) offered and their advantages in comparison with similar products of competitors;

Strategy and tactics for achieving goals;

Qualification of personnel and especially leading managers;

Forecast of demand, sales volumes of goods (services, works) and revenue amounts in the coming period (month, quarter, year, etc.);

The planned cost of production and the need for financing;

Expected net profit, level of profitability and payback period;

Main factors of success (description of methods of action and measures).

Business history of the organization (description of the industry)

This section contains basic information about the company and its scope of activity. It reflects the main events that influenced the emergence of ideas for the proposed business, as well as the main problems facing the organization at the present time. The actual position of the enterprise in the market is assessed, directions for its development in the future are indicated. The long-established enterprise provides a brief history of its business activities. The type of proposed business is indicated. The types of activities that the enterprise intends to engage in or is already engaged in are presented.

The section describes the positive and negative aspects of the location of the enterprise. The main factors influencing or capable (under certain conditions) of influencing the activities of the enterprise are considered. This section also contains a general description of the industry.

The section ends with the formulation of the mission and goals of the enterprise and the definition of business strategy.

Characteristics of the organization's business object

The section of the business plan “Characteristics of the organization’s business object” (“Characteristics of services and products”) provides a description of the enterprise’s products from the consumer’s perspective. For this purpose, the following information is provided:

Needs satisfied by the product;

Quality indicators;

Economic indicators;

Exterior design;

Comparison with other similar products;

Patent protection;

Export indicators and its possibilities;

Main directions for product improvement;

Possible key success factors.

The main purpose of the product is to satisfy the needs of the company's client. The business plan reflects the scope of application, a list of functional features, and factors of product attractiveness. Factors of product attractiveness include value, purchase opportunity, price, quality, environmental friendliness, image, brand, shape, packaging, service life, etc.

The properties of a product are associated with indicators of its quality - durability, reliability, ease and safety of operation and repair, etc. Some quality indicators can be assessed quantitatively; the corresponding data is provided in the business plan. The availability of industrial product certificates is indicated.

The difference between a new or existing product and a competitor’s product is formed. The company's patent rights, utility model patents, and trademarks are described. Availability of licenses and know-how are indicated. The possibility of exporting products is indicated. If products are supplied to the foreign market, then the main indicators characterizing exports (country, sales volume, foreign exchange earnings) are given.

For a new product, the business plan indicates whether this product meets the requirements of novelty. This term refers to the following products:

A product that has no analogues on the market;

A product that has a significant qualitative improvement in comparison with similar products;

A product that was already on the market, after which it was improved so that its properties fundamentally changed;

A product of market novelty, i.e. new only for a given market;

An old product that has found a new use.

The role of this section of the business plan is to present to the potential investor what new unique properties the product has, and to prove that it is capable of arousing the interest of buyers.

Analysis of the organization's business environment

This section, as a rule, is devoted to research and analysis of the market, competition in it, etc. First of all, market research is aimed at identifying today's consumers of products and services and identifying potential ones. The priorities that guide the consumer when purchasing are determined - quality, price, time and accuracy of delivery, reliability of supply, after-sales service, etc.

As part of market research, market segmentation is carried out, the size and capacity of markets for the company's products are determined.

Marketing Plan

Marketing is a system for organizing the activities of a company in the development, production and sale of goods and provision of services based on a comprehensive study of the market and real customer requests in order to obtain high profits.

The main thing in marketing is a dual and complementary approach. On the one hand, this is that all company activities, including the formation of its production programs, scientific and technical research, capital investments, financial resources and labor, as well as sales, technical service and other programs, must be based on deep and reliable knowledge of consumer demand and its changes. It is necessary to identify unsatisfied customer needs in order to orient production towards their satisfaction. On the other hand, it is important to actively influence the market and existing demand, to shape needs and consumer preferences.

Production plan

This section of the business plan is prepared only by the company that is or will be engaged in production. For non-manufacturing firms, the need for long-term assets, working capital and cost forecasts are determined in the “Financial Plan” section.

Depending on the type of business, the production plan provides a brief description of the features of the technological process for manufacturing products or providing services. The production plan is formed on the basis of the sales plan for manufactured products and the designed production capacity of the enterprise.

The developers of the business plan in this section must show that the enterprise can actually produce the required quantity of products in the required time frame and with the required quality.

Organizational plan

This section of the business plan is devoted to the company’s management system and its personnel policy. The section structure may look like this:

Organizational structure;

Key management personnel;

Professional advisors and services;

Staff;

Personnel policy of the company;

Calendar plan;

Social Development Plan;

Legal support of the company's activities.

The organizational structure is a way and form of uniting workers to achieve the production and management goals set for the enterprise. It is documented in graphical diagrams of the structure, staffing schedules, regulations on the divisions of the enterprise’s management apparatus, and job descriptions of individual performers. The organizational structure is characterized by the number of links, hierarchy, the nature of the distribution of powers and responsibilities vertically and horizontally in the structure of the management system.

The organizational structures used in industry depend on many factors - the size of the enterprise, the volume of funds, the number of employees, the principle of operation, market structure, etc.

The business plan provides the following information:

On the production and technological structure of the enterprise;

On the functions of key departments;

On the composition of subsidiaries and branches, their organizational relationships with the parent company;

About the organizational structure of management;

On the organization of coordination of interaction between services and divisions of the company;

About automation of the control system.

An assessment is made of the compliance of the organizational structure with the goals and strategies of the enterprise.

Financial plan

This section of the business plan examines the issues of financial support for the company’s activities and the most effective use of funds (own and attracted) based on an assessment of current financial information and a forecast of the volume of sales of goods on the markets in subsequent periods, i.e., it presents a reliable system of data reflecting expected results of the company's financial activities.

The forecast of financial results is designed to answer the main questions that concern the manager. It is from this section that the manager learns about the profit he can count on, and the lender learns about the potential borrower’s ability to service the debt.

Risk assessment and insurance

The activities of economic entities are constantly associated with risk.

There are different types of risk depending on the object or action whose riskiness is assessed: political, industrial, property, financial, currency, etc.

With the development of market relations, business is always carried out in conditions of uncertainty and variability of both the external and internal environment. This means that there is constant uncertainty about the usefulness of the expected end result and, therefore, there is a danger of unforeseen losses and failures.

Thus, to summarize, we can say that a business plan is one of the effective tools for creating new projects and development, which is in the arsenal of the top management of an enterprise, regardless of its size, scope and scale of activity.

A properly formed business plan can be considered the objective basis of any modern business. It acts as a program of actions that are focused on organizing the stable operation of the company. This document contains a complete description of the future company, its tasks and operational goals, directions of activity, and most importantly, expected results.

In this light, it is extremely important for the writer of a business plan to follow its structure and effectively work out the content of individual sections.

Main functions of a business plan and its structure

A business plan is formed in order to present in an orderly form the creation and operation of a company over a certain period. It allows you to imagine in advance the volume of your future business and assess its economic feasibility even before investing.

We can talk about three main functions that it is designed to perform:

• Forming a basis for strategic planning. This document is the beginning of the path to the formation of long-term strategic plans;
• Streamlining the process of creating and building effective work of the company. The project indicates goals, objectives, necessary resources, sequence of activities, final results, which allows not only to carry out the process of building a business step by step, but to carry out timely monitoring of results;
• A way to attract sources of financing. A business plan is important not only for the entrepreneur himself: banks, the state, and private investors are ready to provide the new company with additional financial resources only on condition.

Business projects are created in different sectors of the economy, and they can pursue commercial and social goals. However, the most optimal structure of a business plan looks like this:

• Project summary or business concept;
• Characteristics of the future business and the industry of its operation;
• Description of the goods, works or services that the company intends to offer;
• Marketing plan;
• Organizational plan;
• Financial plan.

Some documents also include sections “Production Plan” and “Personnel”, but in general they are included as subsections in the organizational plan.

A standard business project includes a title page, which indicates its name, a brief essence of the idea and a time frame for implementation. This is followed by a table of contents listing the main sections of the document, as well as an introduction that briefly explains the essence of the project, mentions its developers and indicates which audience it is aimed at.

After the introductory part, the main sections of the business plan are located in the sequence established above.

Summary

The project summary is a short but succinct description of the entire business idea. In terms of volume, it is no more than 2-5 pages, but in terms of content it should reflect the whole. The resume structure is as follows:

• Introduction: goals and essence of the project;
• Main part: a concise description of the main sections, demand forecast, estimated sources of financing;
• Conclusion: competitive advantages, expected results, order of actions of the entrepreneur.

Description of the company and industry

This section contains information about the industry in which the businessman decided to organize the activities of his company. The following are industry characteristics:

• The volume of demand and supply of products in the region where the company is located;
• Number of firms, including those of similar sizes;
• Specific features of activity in the industry (seasonality, resource base, legislative restrictions).

As for the company itself, it seems appropriate to provide the following information:

• Main activity;
• Proposed area of ​​placement and region of distribution of products;
• Social and economic effect of the activity.

Product characteristics

In this part of the project, it is important to describe exactly what goods, services or work the company will offer to its customers. The full range is usually given in the appendix. At the same time, the main part indicates how the products of the new company differ from those already existing on the market.

Marketing plan

The section on the market reveals a whole range of issues that determine the future activities of the company in the market, namely:

• A description of the market is provided, indicating the advantages, disadvantages and main features of the activities of competitors;
• Potential buyer groups and possibilities for changing their needs are considered;
• The most characteristic demand factors are established and forecasts regarding their changes are formed;
• Sales volume forecasts are made.

In this section, it is important to establish the competitive advantages of the new company and list exactly what activities it intends to implement in promoting its products.

Organizational plan

This part of the project contains specific activities that will achieve the intended goals. This usually describes the step-by-step nature of the actions, as well as the main components of the business success of the new company, namely:

• Material assets and resources necessary for the effective organization of the company’s work;
• Issues of establishing contacts with suppliers of products, equipment, goods and optimal organization of logistics flows;
• Features of the production management system;
• Organizational structure of the company, quantitative and qualitative composition of the personnel of the future enterprise;
• Characteristics of the production and trading process;
• The procedure for interaction with financial and credit institutions, investors, and the state.

This section must indicate in what organizational and legal form the new enterprise will operate. In addition, a list of main activities is provided, defining the exact timing of their implementation, expected results and performers.

Financial plan

The business project closes with a financial plan, which quantitatively reflects all the information presented in the remaining parts. It is developed in order to evaluate the effectiveness of proposed design solutions.

In this section, projected financial statements are compiled (based on the data given in the previous parts): balance sheet, profit and loss statement and cash flow statement. The data in them is calculated for 3-5 years in advance.

After this, based on the given numerical data, the following are calculated:

• Project payback period;
• Break-even point (the maximum output volume above which the company will begin to make a profit);
• Net cash flow (the project is profitable if this indicator is greater than zero, that is, income covers the initial investment);
• Internal rate of return (allows you to set the maximum interest rate at which a company can attract borrowed funds to finance its activities);
• Profitability ratio (if the value is greater than one, the plan to create a business is considered appropriate).

Thus, the business plan of an enterprise is a very complex document in structure, in which each individual section is important and plays a strictly defined role. Its parts should cover all aspects of the company’s activities, describe in detail changes, risks, and financial costs. The finished project should be understandable not only to people working in this industry, but also accessible to external investors, financial institutions, and government agencies.