Who makes the production plan? Production plan

A prerequisite success economic activity is its implementation in accordance with the developed plan. It allows you to predict the situation and seamlessly navigate the implementation of an entrepreneurial strategy, and, if necessary, correct it. What is the production plan of the enterprise, what is it formed from and how to draw it up?

What is a production plan

general information

A document that displays information about the organization of the subject's activities and its control at all stages of the company's functioning is called a production plan.

It lays down the basic working positions of the organization, which must be guided by in order to achieve the goal. The planning elements displayed in the documentation allow for effective control of the work of all structural divisions companies, determine the amount of expenses incurred and compare them with planned and actual profitability.

Depending on the scale of the company's functioning, its activity plan can be drawn up for the entire enterprise as a whole or broken down into its structural divisions. The document is developed at each enterprise by independently responsible specialists under the control of management. Due to the specifics of the work of each business entity, it is impossible to find a ready-made plan template in any sources. However, in practice there are generally accepted algorithms for compiling documentation, the use of which greatly simplifies the procedure.

The validity period of the plan developed and approved by the management is not regulated by a specific date, since it requires constant adjustment with the slightest change in the functioning of the company. It can be classified as a permanent regulation of the enterprise, which is relevant at the time of consideration, for which they are responsible responsible persons. In it, a business representative should cover the entire range of activities necessary to ensure activities, including the organization of the production process, the implementation of labor results, as well as the necessary human resources, machinery and equipment.

A competently executed document will allow you to effectively predict activities and evaluate its prospects. It should cover all aspects of the functioning of the company in terms of volume and qualitative assessment. The entrepreneur and the person interested in his activities must find in the documentation the answers to all possible questions related to the work of the subject.

Compilation purposes

Production plan in a business plan, an example of which can be found in the resources of the worldwide network, is drawn up with the aim of effectively organizing the work of workers, as well as rational use resources, operation of equipment, which will ensure maximum productivity. The purpose of its compilation is to plan:

• arrived;
• ratio of expenses and incomes;
• the number of units of products or services rendered for profit in a certain amount;
• financial indicators;
• raw material costs.

From the contents of the document it becomes clear how the quality control of products is carried out, what requirements are imposed on it, and where they are regulated. A business representative, drawing up a document, lays down in it the procedure for optimizing the process, controlling its capacity and use labor resources, as well as an assessment of the effectiveness of the sales service.

Types of production plans

Contents of the "Production plan" section

Depending on the timing of planning, there are three types of production plans that differ in coverage of time parameters. They are short term, medium term and long term. The need for their compilation is determined by the scale of the activity of the business entity.

Short term

Short-term production plans are drawn up for a maximum of two years. They can be broken down into monthly, quarterly or semi-annual periods.

Read also: Is taxable income and tax base the same thing?

medium-term

The medium-term production plan is a document that takes into account the activities of organizing and controlling the functioning of the company for 2-5 years. Its purpose is to determine the optimal parameters of production activities. The document should disclose the issues of determining the number of employees required to ensure the production of the planned capacity. It identifies organizational structure, the volume of capital investments and received annual income, as well as the need for loans or investments.

Long term

Long-term plans are drawn up for a period exceeding a ten-year period. Their goal is to form an economic strategy that allows you to determine your place in the market for the provision of similar services, as well as to reach a competitive level. Long-term plans are always specified at the expense of the medium-term plan, and the medium-term plan is refined by data from the short-term plan. All three types of document must be coordinated with each other. They should not contain contradictions.

Document structure

The business plan of the enterprise should be drawn up in such a way that the investor who decides to get acquainted with it can get information about the production and the nuances of its technological processes.

The document should disclose information about the equipment used and the number of personnel serving it. The content of the documentation should clearly display the parameters and characteristics of a business entity, under which its manager will be able to produce high-quality products in the planned volume. It should also confirm the expectations of the partner that the performer will be able to quickly correct if necessary. manufacturing process and complete the task within the stipulated time frame.

Section structure

It is important to display in the document whether the enterprise is operating, or whether it is at the stage of an implementation project. It also needs to include a marketing plan. finished products taking into account the timing and planned costs to ensure this stage of activity.

Manufacturing process

In the section reflecting the subject of the production process, it is necessary to disclose all the stages of the technology, taking into account its nuances. It should reflect the list of raw materials and consumables, with information about their suppliers and methods of delivery. You also need to specify the scheme for implementing the results of activities and ways to promote the project.
When administering trading activities with the opening of the store, the entrepreneur in the plan needs to reflect the order of delivery of the goods, their placement in the warehouse and the showcase, as well as ways to sell them.

Raw material

In the section that reveals the issues of raw material supply, it is necessary to list the types of raw materials and materials used, the requirements put forward for them regulations and technology regulations, as well as ways to implement quality control. When planning their storage and transportation, the order of such operations should be specified. It is necessary to list the suppliers with whom cooperation is planned, as well as provide for their alternative options, which may become relevant in case of violation of the timeliness of deliveries.

Property objects

The plan must indicate the basis for the right to dispose of the building, equipment and land necessary to ensure the work process. The objects may be in the personal property of the entrepreneur or legal entity, or be leased. For clarity, it is necessary to display the registration information of the document giving the right to use or operate the object for profit.

The document must include a plan for the location of premises with different purposes. On the diagram, it is necessary to separately highlight the places of storage of raw and finished products and the placement of equipment.

If at the time of drawing up the plan, the entrepreneur has not decided on the operational facilities, then the document must indicate the requirements for the entrepreneur to their parameters.

It should also contain information on the terms in which the issue of renting or purchasing, as well as installation of equipment, must be resolved. A separate subsection should reflect the actual or planned amount of money to invest in a purchase or lease. All financial information related to property objects must be included in the investment section of the business plan.

In which the main production indicators and sales volumes, variable and fixed costs, a personnel plan, the cost of depreciation of fixed production assets, requirements for the organization of the production process and the main technical and economic characteristics of production, specialized equipment and technologies used.

This section describes in detail the way by which it is planned to establish the production and sale of products, indicating the problematic and bottlenecks that need special attention and the means (methods) to overcome them. The production plan reflects the following characteristics of the organization technological process production of products:

General technical and organizational requirements for production.

It considers the general design requirements for the organization of the production site, the list of production main and auxiliary equipment necessary for the acquisition, requirements for the technologies used.

1. Total area, zoning and specifications production site, reflection design and estimate documentation new industrial and engineering construction (if necessary).

2. A list of the main and auxiliary technological equipment required for purchase, indicating its name, series and brand, quantity, price per unit of equipment, supplier and his contact details, total costs for the acquisition of technological equipment.

3. Used production technologies (their availability, patent protection, reliability, performance and other characteristics).

Description of the production process and costs.

This part of the production plan includes a calculation of the needs for raw materials and component materials, a plan for the production and sale of products, a calculation of constant and variable costs production and depreciation charges.

1. The need and conditions for the supply of raw materials, materials and components. The main characteristics of providing the production process with raw materials are also reflected in a tabular form indicating the type of raw materials (components, semi-finished products), the price per unit of raw materials, the main suppliers and their contact details / In order to ensure uninterrupted production activities the volumes of purchased raw materials, components must exceed the volumes that are necessary directly for the production of a certain amount of products. This is done in order to ensure a carry-over stock of raw materials. The value of the production stock is justified by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carryover stock. The size of the carryover stock depends on the size of the need for various types materials and the seasonality of their supplies in accordance with the Order federal government on insolvency (bankruptcy) dated 05.12.1994 No. 98-r “On the standard form of an enterprise financial recovery plan (business plan)” is determined by the formula:

where: T - the size of the carryover stock;

Q - the need for the appropriate material, nature. units;

M - carry-over stock rate, days;

D is the number of days of the planning period.

The carryover stock rate is determined by the sum of the average, current and safety stocks.

2. Reflection in tabular form of the volume of production and sales of products, indicating the selling price of products and sales proceeds. A number of business planning techniques also include Value Added Tax as part of total sales receipts in this tabular form of the Production Plan. This is the main table within this section of the business plan.

For a potential investor strategic partner) it is the table reflecting the schedule of production and sales of products, as well as sales receipts that will be of particular interest in the production plan, therefore this tabular form must be detailed in sufficient detail.

The time horizon for reflecting the production plan and the sales plan is usually equal to the full payback period of the investment project. However, at the request of the investor, it can be slightly increased if the goal is to model the distribution and reinvestment of profits after the project pays off.

3. Calculation of fixed and variable production costs. In the production plan, it is necessary to provide an estimate of the costs of manufactured products, which is a cost estimate for certain types manufactured and sold products. The calculation of costs for the production and sale of products can be carried out according to an enlarged scheme based on the existing norms for the cost of raw materials, component materials and semi-finished products for the manufacture of a unit of production. The consolidated cost estimate for the production and sale of products includes cost items related to the cost of production, without their breakdown into fixed and direct costs, as well as the balance of non-operating transactions.

The consolidated cost estimate is based on the plan for production and sales of products and describes the total cost of all manufactured products, as well as the cost of each individual type of product. Thus, the cost estimate can be detailed for individual types of products.

The composition of costs and their classification must comply with Decree of the Government of the Russian Federation of August 05, 1992 No. 552 “On approval of the regulation on the composition of costs for the production and sale of products (works, services) included in the cost price, and on the procedure for forming financial results taken into account when taxing profits”. They are the following:

SALES VOLUME, TOTAL

COST, TOTAL, including:

2. materials and accessories

3. fuel

4. electricity and heat

5. fund wages

6. accruals on payroll

7. BPF depreciation

9. other expenses

10. loan service (interest)

BALANCE OF NON-SALES OPERATIONS TOTAL, including:

11. Central Bank income

12. rental income

13. property tax

14. land tax

15. other income and expenses

BALANCE PROFIT

16. Income tax

17. Other taxes and payments from profit

NET PROFIT

Using software tools When developing a business plan, the cost estimate is divided into two tabular forms - the calculation of fixed (general) costs and the calculation of variable (direct) costs for the production and sale of products.

4. Calculation of depreciation charges for the restoration of fixed production assets is considered as part of the total (fixed) costs of production and sales of products. Project calculations can include various forms depreciation of fixed production assets:

Linear depreciation - the initial cost of fixed assets is paid evenly over the entire life of the equipment;

Accelerated depreciation - the initial cost of fixed production assets is returned in a shorter time, and therefore the depreciation rates are set higher (most often used in the leasing mechanism for lending and financing projects).

Personnel plan.

The personnel plan is mandatory and essential integral part such a section as "Production plan". The personnel plan displays quantitatively and qualitatively the structure of the company's personnel involved in the implementation of a specific investment project, the level of personnel qualification, personnel costs (wage fund and deductions from it).

It is advisable to divide the personnel plan into 3 parts:

Administrative and managerial personnel;

Production personnel;

Marketing and support staff.

Within the framework of the investment project, two forms of wages can be used: in the form of a fixed salary and piecework wages. In the case of piecework wages, it is considered as one of the items of variable costs for the production and sale of products and is taken into account in the consolidated cost estimate (Table 8). A fixed salary should be considered as one of the items of fixed (general) costs for the production and sale of products.

Thus, the production plan within the framework of the business plan is considered as one of the key sections, the main task of which is to show potential investor the reality of the production (sales) program of the company and the adequacy of the existing resources for this (both material and labor). In addition, the production plan reflects all the requirements for the organization of production and marketing of products, reflects the knowledge of the author of the business plan technological scheme production, the availability of appropriate personnel with the required level of competence, licenses, certificates and permits.

Another important task of the production plan is the modeling and analysis of existing and future material flows within the enterprise, indicating specific sources of raw materials and materials, specific consumers.

Source - Business planning and development of investment projects / Educational and methodological manual, under the general editorship of Saveliev Y.V., Zhirnel E.V., Petrozavodsk, 2007.

Production Plan (manufacturing program)

is the main leading section of the long-term and current plans of the enterprise and is determined on the basis of sales volume, range and range of products, their quality, profit mass, profitability level, the size of the enterprise's market share, etc. Development production program carried out on the basis of market research by a special division of the enterprise - marketing service. The complex of marketing activities of a company for the development of a production program usually includes:

• study of consumers of goods (services) of the company and their behavior in the market;
• analysis of the company's market opportunities;
• assessment of manufactured goods and services offered, prospects for their development;
• analysis of used forms and distribution channels;
• assessment of pricing methods used by the firm;
• study of measures to promote goods (services) on the market;
• study of competitors;
• selection of a market "niche" (the most favorable market segment).

After the marketing research the production program within the company is developed in the following sequence (Fig. 14.8). The production program is planned for 3-5 years, for one year, broken down by quarters and months, calculated in natural, conditionally natural, labor and cost indicators. The composition of the production program is shown in fig. 14.9.

The volume of production in physical terms is characterized by the range and range of products in physical units corresponding to their consumer properties

Rice. 14.8.

(measures of weight, length, volume). Product range - name (list) of products (works, services) to be released. Product range - the composition of these products, subdivided by type, type, grade, size, etc. in terms of nomenclature. The basis for determining the volume of production in value terms is production plan in kind. An integral part of the production plan in kind is task to further improve the quality of products.

To measure the volume of production of homogeneous products, different in material consumption or other characteristics, apply

Rice. 14.9.

conditionally natural meter. labor meter the volume of production, expressed, as a rule, in standard hours, man-days, machine-hours, in combination with natural ones, is used to determine the number of employees, production rates, wages, to plan production programs for procurement and other workshops and for other purposes. Cost (monetary) meters are generalizing, they can be used to determine the total production of the firm. In value terms, such important indicators of the production program as the volume of gross, marketable and sold products, etc. are planned.

Marketable products - products manufactured at the enterprise and intended for sale is the main indicator of the production plan and serves as the basis for calculating gross and sold products. The cost of marketable products is the cost of that part of the products produced by the enterprise, which is intended for sale. The composition of commercial products is shown in fig. 14.10.

Commercial products do not include the cost of raw materials, materials paid by the customer. However, if products are made for the customer from these raw materials at the enterprise, then the cost of processing raw materials is included in commercial products. Marketable output in most industries is determined by factory method, i.e. the volume of marketable products does not include the cost finished products, semi-finished products, manufactured

Rice. 14.10.

manufactured by the enterprise for their own needs. An exception is the enterprises of the food complex, where the cost indicators of the volume of manufactured products include internal turnover, those. the cost of finished products and semi-finished products consumed for own needs.

Marketable products for finished products are planned at the current prices of the enterprise. According to the report, it is calculated in actual prices in the reporting year; also in the report, marketable products are determined in comparable (unchanged on a certain date) prices of the enterprise. In payment documents for products (goods and services), in addition to manufacturer's prices, value added tax, excises and other payments that have the nature of indirect taxes are allocated.

The workshop programs of the main workshops of the enterprise are calculated in the reverse order of the technological process, i.e., from producing to processing and further to procurement workshops. This procedure allows mutually coordinating the terms of the production of the shop with the terms of the production of finished products established in the production program of the plant.

Is business planning always carried out at the initiative of an entrepreneur or investor in connection with the opening of a new business? Not always. Often the practice of preparing a business plan is integrated into the general context of managing a diversified company in the context of implementing a development strategy. This is done in most cases special unit within the financial department, not the project office. The development of a production plan in the business plan of business units or the entire company is a universal area of ​​​​planning activity. Consider its expanded context.

Main aspects of the production program

It is necessary to look directly at the difference in approaches to business planning in the cases of an external business project and internal planning of the activities of business units. The goals for these situations are different. This is especially true for the production plan. In the first case, the emphasis is on demonstrating to the customer and investor the availability of the project with production resources: equipment, personnel, and material and technical resources. In the second case, the business owners and the general management of the company must be convinced that:

• the production program takes into account the required stocks of finished products and probable losses;
• capacities are used optimally, bottlenecks in them are embroidered;
• disproportions in internal production units eliminated;
• cooperation between strategic business units (SBU) is efficient;
• from the standpoint of marginal analysis and sales plan, a verified profitability of production is planned for each SEB.

Given the above, it should be remembered that the importance of such a section as a production plan when integrating business projects into the plans of a diversified company is higher than for a separate business. Under the strategic business unit, it is proposed to understand the direction of activity, in financial structure having the characteristics of CFD "profit" or "marginal profit". SEB is the carrier of a single business product or a whole range of products. In an ideal situation, SEB, being part of the company, nevertheless has the characteristics of a legal entity - a subsidiary.

In any case, the production plan is based on the program for the sale of products and (or) services. And the first aspect of this section is the forecast of production volumes, taking into account the necessary stock of finished products and losses. The volume of production of works, services, goods is determined through a certain set of indicators, the formulas of which are given at the end of the section.

1. Volume of products sold at planned prices. This volume includes products shipped to consumers that meet the conditions of quality standards, specifications, manufacturing technology and pre-sale preparation.
2. Commodity and gross output of the company. Commercial products (TP) are understood not only as manufactured products for external and internal consumption, but also works, services of a capital and industrial nature, semi-finished products that can be considered as a commodity. Gross output, in addition to commodity output, also includes a change in work in progress.
3. Unfinished production. This type should be understood as incompletely manufactured products that are at different stages of the production cycle and are not accepted as commercial products.
4. Value added, taken into account in the production plan as gross output, but minus material costs.

Formulas for calculating the planned sales volumes, TP and VP

Auxiliary calculations of production volumes

As you know, production industrial products is the most difficult type of business to plan and organize. This is especially evident when the production is multi-stage in nature, requiring a larger number of security and support measures (rigging, tooling, etc.). Product innovation also has an impact on planning processes.

Imagine an example of a medium scale manufacturing enterprise operating in the oil and gas engineering industry, however, having several main and supporting industries. Let's ask ourselves a question: what else should be taken into account when developing a program for the production of such a complex product as an element of a pipeline and corresponding communications? Although many products for oil and gas customers are made exclusively to order, for serial products, a certain stock of products in the warehouse should always be included in the business plan. In addition, defect-free production simply cannot be.

Under the total volume of production, therefore, a stock of finished products (FP) should be laid down for a prompt response to applications potential buyers and reserve for losses. The size of the planned GP for reserves must be normalized. The reserve ratio is calculated based on the available statistics, the adopted marketing policy, taking into account the conditions of a particular project, the state of the market and the industry. When rationing, seasonal factors and standards for replacing defective products are taken into account.

The formula for calculating the adjusted production volume for the stock of HP and losses

Let's simplify our example to three commodity items. The normative values ​​of stocks of GP are usually formed as a percentage of the planned level of sales of products. In the same way, the standard of expected losses is formed (for marriage and replacement of products under other warranty conditions). Below is a table of estimated values ​​for production volumes, taking into account stocks and losses.

Example of Calculating Adjusted Production for FP Stock and Waste

In addition to the specified volume of output, the production plan also includes detailed information on the needs for the raw material component of production, semi-finished products, and components. Based on the identified needs in the dynamics of the business plan, a work plan is built with suppliers to ensure the purchase of components for the production process.

In addition to the composition of circulating goods and materials, fuels and lubricants and services in the field of energy supply for production, an important role is played by production capacities and production area. When planning, the optimization of the main parameters of the use of capacities and areas is carried out, which is based on the standard values ​​of the series key indicators. The formulas for such planning and optimization are given below.

Calculation formulas for preparing "bottlenecks" in planning for "expansion"
(click to enlarge)

Plan of production and capacity in interconnection

One of the elements of competent planning of the production program is the analysis and accounting in the calculation of the production capacity of the main and auxiliary divisions of the enterprise (workshops and industries). Only after that it is possible to design relationships with suppliers and achieve rhythm in the incoming flows of raw materials, components and equipment. In addition, in addition to issues of interaction with external partners, the implementation of the program can be severely limited by on-farm cooperation if the composition of capacities along the value added chain turns out to be unbalanced.

This point is important even if the enterprise has only a few production sites. And if the enterprise has 100 or more workshops (such giants operate in the country, for example, in metallurgy, in the automotive industry), this aspect of planning is critical. Of course, sales are the driving force behind business. Without them, production is powerless to lead the company to success, but the implementation plan is tied to the production potential of the enterprise, the criterion of which is its capacity.

In turn, the power parameter is based on three main indicators.

1. Static indicator of production capacity at the end of the billing period of the project (year), calculated by the balance method.
2. Average annual production capacity.
3. The coefficient of utilization of the production capacity of the enterprise.

Formulas for production capacity parameters when planning a production plan

Production units involved in the main business processes or auxiliary (providing) have a different degree of interfacing. So, for example, buildings, units and equipment auxiliary shops may not participate directly in the main value chain. Such productions (pilot, specialized areas, laboratories) do not participate in the calculation of production capacities for the purpose of determining the throughput of production. To calculate this production planning criterion, the contingency coefficient formula is used, which is presented to your attention below.

The formula for the contingency factor when calculating production capacity

There is another important question that usually always arises when developing a business plan in its production aspect. It's a matter of changing equipment. Here are hidden significant opportunities for increasing sales, based on the formed or formed market demand for products. At the same time, the more unique and expensive equipment is used, the higher the probability of using two-shift and even three-shift operation.

Beginning investment economists often make the same mistake. An idealized version is taken into consideration, which does not take into account: the need for GP reserves, its probable losses. Moreover, the loss of working time due to the development of equipment and technology is not taken into account. New work force, even trained and certified, makes mistakes at first, marriage occurs, newly installed equipment fails. All these circumstances must be included in the production plan. The adjustment of power parameters is facilitated by such an indicator as the shift ratio of equipment for an enterprise that has continuous process production.

Shift Factor Formula for Calculating Production Capacity

Our story about the production plan of the business plan of the level of the operating enterprise is coming to an end. The extensive question of marginal analysis localized to each product and planning activities regarding the search for the optimum profitability for the purposes of the project's success remained outside of attention. This is done by a whole sub-branch of financial management - profit and working capital management. I express confidence that we will cover this block of issues in a separate article.

Touching upon the issues of business planning, I cannot get rid of the feeling of déjà vu, because I remember Soviet technical and industrial financial plans. That's where the school of government was, not inferior to the most modern methods business planning. It only lacked a market part, but the level of integration, multi-factor consideration of the nuances of technology, organization and economy was one of the best in the world, although the calculations were performed using archaic computers of the EU class today. The Russian school of business planning from the position of the best domestic traditions needs to be revived, which will inevitably happen in the next decade. For some reason, there is no doubt about it.

The production plan describes the production process. Of course, if you do not open a factory or a factory, but a clothing store, given description will be less detailed and exclude items on production, but this does not mean that this section in the business plan can be dispensed with.

The structure of the production section of the business plan

In fact, the purpose of this chapter is to familiarize the investor with the production process, the list of necessary equipment and the number of personnel. In other words, the production plan must show that you are able to organize the production of the required volume of goods. High Quality, as well as to establish the implementation process and prepare the necessary areas on schedule.

If we are talking about an enterprise that is focused on the production of a certain product, the first thing you need to clarify is whether you are the owner of an existing production, or are just planning to open it.

Often the key guideline for writing this section is the sales plan. Therefore, you need to describe in detail exactly how you plan to produce products and consider in detail all the stages of creating your product or service. At the same time, each position described should include approximate terms, as well as the costs that will be required for its organization.

1. Description of the production process

If you are planning to open a production, you definitely need to describe all the stages and features of the technological process, starting with the purchase of consumables and the necessary raw materials, and ending with the sale of the finished product (even if you are planning to open a store, then a shortened version of the process from the delivery of goods to its placement in store and implementation is simply necessary).

Think about how you can modify this process. Describe your considerations and any costs and expenses involved in this activity. Particular attention should be paid to the structure and composition of production facilities. If you are planning to open a factory or, for example, a plant, this information should be stated in a special appendix attached to the plan.

2. Description of raw materials and their suppliers

Supply issues should be a separate item. Describe what raw materials and materials are required for production, how exactly you plan to transport and store them. Moreover, you should also indicate exactly how you are going to carry out quality control and monitor the timeliness of deliveries, whether there are alternative suppliers of raw materials in case of problems with the existing ones.

3. Industrial premises and land

Next, you need to describe whether you own land, suitable buildings, raw materials, or equipment. Where will the production be located, where is the warehouse of raw materials, where is the warehouse of finished products. If not, please describe what kind of premises, equipment, etc. you plan to purchase or rent, what terms will be required for paperwork and installation of equipment, and how much it will cost the company (information on the acquisition of premises, equipment, land plots will need to be indicated in the investment section of the business plan).

4. Energy supply

Again, if your project involves the opening of a serious production, you also need to describe the main issues of energy supply, namely the capacity of energy sources, their cost, availability on the market, the possibility of temporary replacement of existing sources in case of accidents and malfunctions.

5. Production cost estimates and cost

In this section, it will be necessary to show what costs of raw materials, materials or energy resources will be spent on the production of one unit of the project's output. After that, its cost should be calculated and the marginal profit of the product planned for production should be shown.

6. Fixed costs of production

Remember, if you are planning to open a store, salon or other enterprise that does not involve the production of products, but only the sale of certain goods or services, this section of the production plan will be less detailed and highly specialized, but this does not mean that it can be completely ignored. In this case, you need to describe the areas of your establishment, outlet etc., dividing them into special zones, indicating all the amounts necessary for equipping the premises, purchasing raw materials and launching the sales process, as well as maintaining and developing the enterprise.

Sample production plan for a business plan for opening a clothing store

The clothing store is located in the Sovietsky district of Yekaterinburg with a population of 250 thousand people. (the most populous area of ​​the city). In close proximity to the store there is a residential complex on a street with high traffic. Also not far from the outlet there are bus stops (70 meters), office buildings and banks (190 and 230 meters), shopping centers, restaurants, cafes and grocery stores (from 80 meters).

The store is located on a leased area of ​​185 sq. m. The room is divided into the following zones: entrance area (30 sq. m.), shopping room(100 sq. m), fitting room (30 sq. m), cash desks (15 sq. m), bathroom (12 sq. m). The cost of rent is 100 thousand rubles per month. The term of the lease agreement is 5 years.

The cost of opening a clothing store, including the cost of developing a design project, repairs and redevelopment (400 thousand rubles), purchase of equipment (400 thousand rubles), advertising campaigns and an opening event (100 thousand rubles) and other expenses will amount to 1,500,000 rubles.

Fixed operating costs include the purchase of batches of seasonal clothing. Also fixed costs include rent (100 thousand rubles), advertising costs (about 40 thousand rubles), utility bills, garbage disposal, payment for electricity (about 15 thousand rubles). Demand will be influenced by the growth of store awareness among the population. During the year, it is planned to increase the attendance of the store up to 80-85%.