Last update: 09/06/2016

How to make a business plan according to the UNIDO standard?

UNIDO is a global prosperity organization committed to supporting the industrial development of developing and emerging countries. transition economy(). Financial models within the framework of these standards are executed in the software environment COMFAR III, PROPSPIN (these programs were developed by UNIDO itself), as well as a number of other software products.
I must say that UNIDO gives only recommendations, but not standards. In particular, there are:

Manual for the Preparation of Industrial Feasibility Studies, 1991
Manual for Evaluation of Industrial Projects. UNIDO, Vienna, 1978 (Industrial Project Appraisal Guide), 1978, 1993

In addition, there are some other publications issued by UNIDO as guidelines for the preparation of business plans, in particular:

• World Information Directory of Industrial Technology and Investment Support Services
• Guidelines for Investment Promotion Agencies: Foreign Investment Flows to Developing Countries
• Manual for Small Industrial Business; Project Design and Appraisal
• Manual on Technology Transfer Negotiations
• Guide to Practical Project Appraisal: Social Benefit-Cost Analysis in Developing Countries
• Guidelines for Infrastructure Development through Build-Operate-Transfer (BOT) Projects
• Guidelines for Project Evaluation

They can be purchased on the official website of UNIDO.
I must say that outside the CIS, UNIDO methods are not very widespread. But, at least in Russia, almost all methods, intended for business plan development, including those issued by the state, as well as various investors (for example, banks) are very much based on recommendations UNIDO. The vast majority of textbooks, monographs, media publications on the topic of "business planning" are based on these standards.

Here is the list of sections business plan in accordance with standards (recommendations) UNIDO (UNIDO):

Note that the strict section names business plan carried out according to the UNIDO methodology, No. The main thing is that they have the appropriate semantic load.

1. Resume

This section gives the impression of the whole project, so investors read it first of all. The resume contains brief but concise information about the business idea. In particular, there should be a description of it, terms of lending, the required amount of investment, their nature (credit, leasing, etc.), the amount of own funds, the scale and potential of the market, etc. In fact, all other sections business plan according to the UNIDO methodology are nothing more than a detailed, expanded disclosure of everything contained in the summary, as well as the scientific justification for the figures given in it. It’s good if the volume of the resume takes no more than 1 page of standard printed text, printed with a font size of at least 12. The fact is that a potential investor, when analyzing a resume, should be able to capture, as they say, at a glance, the whole essence of the project, under which written business plan. After reading the summary, the investor, as a rule, decides whether to continue reading the rest of the business plan or not by rejecting it.

2. Description of the industry and the enterprise implementing the business idea

This section contains information about the enterprise that will implement the business idea. This is a brief description of the direction of activity - i.e. products or services proposed for release, as well as partnerships business connections(in particular, suppliers are indicated). A description of the industry is made and brief (this will be detailed in the marketing plan) prospects for its development, the most important financial indicators the activities of the enterprise over the past 2-5 years, its staffing, characterized by materials, production capacity, as well as the management structure.

3. Description of services (goods)

Here the presentation of the produced goods (offered services) is realized. In this case, you can use all available visualization tools, for example, graphic editors, and even 3D technologies. Briefly (this will be specified in the marketing plan in more detail), the main consumers, the scope and characteristics of the product (patentability and copyright, license and quality certificate (if necessary), cost, price, competitiveness, ergonomics, environmental friendliness, safety, delivery conditions) are listed ( including packaging), warranties and services, product operation features, and disposal.It is clear that this list depends on the specifics of the business.

It is preferable if this section contains a photo of the product or service. If, for example, as an idea in business plan according to the UNIDO methodology appear hotel services- it is advisable to have general view hotels, as well as photographs revealing the decoration of rooms, elements of service.

4. Marketing plan

Here, first of all, the sales market is described. After reading this section, the investor should clearly see that the market IS and the business plan you propose is worth putting into practice. The investor must see how the proposed product or service is thought out in relation to the needs of buyers and how competitive they are, whether there are development prospects; are there any downsides. Keep in mind that business plan according to the UNIDO methodology, which does not contain any minuses, will most likely be rejected by the investor due to insufficient development of the project (unless, of course, the investor, excuse me, is not a fool). For it is obvious that almost ANY business plan, any business idea has flaws. The only question is which ones and how significant they are.

The buyers of goods (services), the description of which is given in the business plan, are characterized, they can be end users (individuals) or wholesalers.

If the consumer is an enterprise, then it should be characterized by the relevant industry, as well as the location. If the consumer is the population, then it is necessary to provide a socio-demographic section, i.e. indicate gender, age, social status, expected level of income, etc.

In addition, in the marketing section business plan according to the UNIDO methodology there is a description of the consumer properties of goods - price, service life of the product, appearance, etc.

A thorough analysis of competitors is also given, ways to attract customers are described (the FOSTIS system - the formation of demand and sales).

Structure of the marketing section business plan according to the UNIDO methodology could be the following:

1. Requirements and wishes of consumers for products, services and your ability to meet these requirements
2. Analysis of competitors (strengths and weaknesses); what is the real place of the proposed business idea among them
3. Marketing research of the market, forecast of its development
4. Sales characteristics: packaging, storage, place of sale (service provision), warranty and post-warranty service
5. attraction system consumers (how the buyer learns about the product, what specifically will attract him): advertising, promotion of goods, services
6. Analysis elasticity of demand by price

In this section, you can conduct a study based on SWOT, PEST, ABC, XYZ and other analysis methods. Undoubtedly, the presence of visual diagrams, supported by calculations (with results presented in the form of tables) will be good evidence of the practical feasibility of your business plan prepared according to the UNIDO methodology.
Thus, the task of this section of the business plan is to convince the investor that your idea is the best in this segment.
Note: however, this section should not be overloaded with tables, charts, diagrams. Have pity on the future reader of the business plan - the investor: after all, he is also a person. Who, perhaps, is not an expert in all these Gantt, Ishikawa, etc. charts. Therefore, it is highly desirable that the material in this section should be presented CLEARLY.

5. Production plan

This plan should fully describe the production process. The volume of production of goods and services is calculated; product costing and general information on the production capabilities of the enterprise in the framework of the proposed business plan according to the UNIDO methodology. It is advisable to decompose the cost price according to the Direct Costing system, i.e. in the context of fixed and variable costs.

Variable costs:

• Raw materials, spare parts, components
• Piecework wages (with accruals on it) - as a rule, production personnel.
• Fuel, electricity for industrial purposes

Fixed costs:

• Depreciation Maintenance, equipment repair
• Fuel and energy for non-industrial purposes (for example, for space heating)
• FOSTIS expenses (advertising, promotion of goods and services)
• Administrative expenses (TIME wages - as a rule, administrative staff, security, cleaning of premises, etc., as well as utilities, travel expenses, communication, etc.)

This section also reflects the required production area, capacity, human (labor) resources. How much and what specific production capacities do you already have? How much will need to be purchased? As a rule, it is in the production plan that the answer to the question is contained, for what purposes does the developer of a business plan according to the UNIDO methodology need investments.

The structure of the production plan within the framework of the UNIDO methodology can be as follows:

1. Geographical location of the enterprise, transport routes, availability of communications
2. Technology
3. The level of qualification of personnel, the composition and structure of labor resources, their qualifications, wages (plus accruals on it, for example - social payments)
4. Required production areas, equipment
5. Depreciation
6. Volume of production
7. The cost of raw materials, energy, components, materials
8. Current production costs (summary calculation)
9. Variable, fixed costs
10. Environmental friendliness and production safety

When the production process is partially or completely transferred to subcontractors, it is necessary to make a description of all subcontractors, indicating their location, as well as justify their choice. You should also indicate the costs of subcontractors and contracts concluded with them.

If a business plan according to the UNIDO methodology dedicated not to the production of goods, but to trade or the provision of services, this production plan should contain a description of the processes of purchasing goods, storage, distribution, inventory control, etc.

6. Organizational plan

The section provides for the disclosure of issues of organizing the management team, staff motivation, the timing of the project within the framework of the business plan.

This section provides a description of the organization for the implementation of a business idea: given legal support, the management team is considered, the main specialists (detailed track records of personnel should be present in the application). The faces behind them should also be described. For each of the owners, information should also be given about their capabilities and responsibilities, the organizational structure of the company, the timing of the project, and ways to motivate management personnel are illustrated.

Reading the organizational plan business plan created in accordance with the UNIDO methodology, the investor must ensure that the proposed project is well organized; that the business project will be implemented not by anyone, but by reliable and qualified performers.

7. Financial plan

This section is about financial performance business plan prepared according to the UNIDO methodology. Here are the variable and fixed costs (enlarged, because their detailed calculation is given in the production section of the business plan) for the production of products and services; cost estimate for the project, the need and sources of funding. A table of expenses and incomes is compiled, the flow of money during the implementation of a business project (cash flow).
AT business plan according to the UNIDO methodology cash flow is calculated:

• Undiscounted and discounted taking into account the risks and the minimum rate of return of the project
• Current (monthly or quarterly) and cumulative

A forecast balance sheet may also be drawn up.

The approximate structure of the financial plan may be as follows:

• Lead-up costs
• Current period costs
• Calculation of income from the project
• Costs associated with servicing a loan (or other form of borrowing)
• Tax payments
• Other income and expenses (receipts and payments)
• cash flow
• Funding strategy (sources of funds, their use, frequency of repayment)
• Chart of marginal analysis (with building a break-even point)

The following can be included in the application (in aggregated form):

• Report on financial results(previously this form was called “Profit and Loss Statement”) (form No. 2)
• Forecast balance sheet (form No. 1)

8. Evaluation of the economic efficiency of the project

This section is devoted to the analysis of performance indicators for the implementation of a business project, its financial analysis is carried out. Such indicators are analyzed

relative

• NPV (or NPV - net present value)
• ID (or PI - profitability index)
• GNI (internal rate of return), etc.

Absolute

• Total costs, revenues and profits for the period of completion of the project (usually 2…7 years)

A factor analysis is also carried out on the sensitivity of the main indicators of the business plan to changes in external factors (changes in the cost of raw materials, electricity, wages in the market, rent, a decrease in the cost of similar goods and services as a result of a decrease in demand or actions of competitors). As a rule, they are limited to the study of the sensitivity of absolute indicators - the total profit of a business project.

This section should demonstrate to the investor the fact that the project is sufficiently resistant to changes in external conditions. This is a kind of financial and economic guarantee that the project will still bring an acceptable profit, even if external conditions are relatively unfavorable.

For example, if with an increase in the cost of raw materials or wages by only 15%, the total profit decreases by as much as 50%, then it will immediately become clear to a competent investor that it is better not to get involved with such a project at all, because there is a big risk of losing all the funds invested in it. After all, an investor invests in a business project AT YOUR OWN RISK.

9. Guarantees and risks of a business idea

This section analyzes the main risks, return guarantees. Risk analysis depends to a large extent on the type of investor. Indeed, for each investor, the most dangerous can be, generally speaking, different risks.

It is necessary to provide evidence of the solvency of the enterprise that will implement the business plan. It is necessary to stipulate guarantees for the return of borrowed funds in the event of unforeseen, force majeure circumstances. For example, one of these guarantees may be the availability of equipment, machines, buildings, structures on the balance sheet of the enterprise. You can also provide insurance for a business project in case of loss. For a number of projects (if they have, for example, a high social significance) it is possible to obtain municipal or state guarantees.

10. Application

The appendix contains information that is inappropriate to be given in the main part of a business plan implemented using the UNIDO methodology. Annex to business plan according to the UNIDO methodology is intended to unload its main part from excessive detail, while containing evidence and justification. These are, in particular, the documents:

• Containing information about the enterprise and its economic activities ( founding documents, licenses, certificates, certificates, diplomas, copies of media materials about the activities of the enterprise, reviews, etc.)
• Letters from distributors, contractors and customers
• Materials characterizing products or services (drawings, photographs and other visual materials, copies of patents, results of certification and testing of manufactured products, services)
• Marketing research materials (results of consumer surveys, comparative data on competitors, applications for the supply of products from future buyers)
• Detailed financial and economic calculations, references, calculations
• Letters of guarantee, contracts, information about collateral, extracts from legislative and regulatory documents that support the project or protect it from risks
• Price lists with prices of competitors and suppliers of raw materials, materials

I must say that not every investor will delve into the study of the materials available in the Appendix to business plan prepared according to UNIDO. At the same time, its presence makes it possible to judge, at a minimum, the seriousness and thoroughness of the development of a business project. That the businessman tried to take into account everything, more or less important, details and particulars. Naturally, this approach is an additional guarantee of the feasibility of the business plan within the planned scenario.

Also, the presence of an application to business plan performed in accordance with UNIDO standards speaks of a certain respect for the investor. For the main part contains the most important information, and the Appendix reveals all relevant indicators. If the investor believes what is called, on the word - he may not read the Appendix, limiting himself to the analysis of the main part. But if in doubt, he can study the evidence part in more detail (on his own or by entrusting this work to trusted analysts).

Here, in brief, these are the features of writing a business plan in accordance with the recommendations (standards) of the UNIDO organization. If desired, it is quite possible to understand them yourself. However, not everyone has the time and energy to do so.

If you have any difficulties in developing a business plan according to the UNIDO methodology, we are ready to help you!
You can apply for a business plan on our website.

The main goal of the UNIDO organization is to achieve universal high development, support for countries with developing and transitional economies.

This support is expressed in the provision of assistance aimed at increasing the adaptation of the economies of these states to the changing conditions of the world market and integration into the world economic space. Organization UNIDO accumulates advanced economic knowledge and makes it available to countries in need, thus contributing to the competitiveness of their economies.

1. Resume

The summary is a summary of the main provisions of the business plan: information about the business idea and its goals. This section defines potential business opportunities, the importance of the enterprise for the development of a given region, the amount of financial resources required, sources of their receipt and the expected return period.

The summary should clearly define the main objective the business itself and the purpose of the business plan.

In the summary, an interested investor should find answers to the most important questions for him - what kind of business, what investments are needed for its implementation, what are the terms and guarantees of their return.

2. Description of the company (organization) and industry

The section contains basic information about the company itself and its scope of activity. The main reason for the emergence of a business idea, as well as the problems facing the enterprise at the present time, is called. It is important to give an actual assessment of the position of the enterprise in the market environment, to indicate the prospects for its development.

It is necessary to briefly state the history of the enterprise, determine the types of activities that are supposed to be carried out, and name the goods (services) that will be produced.

This section characterizes the strengths and weaknesses in the location of the organization, highlights the main factors that, under certain conditions, may affect the company's activities.

Briefly characterized personnel potential enterprises and management structure.

A description of the industry as a whole is given.

3. Characteristics of products (services)

The section provides a description of the products planned for release, from the point of view of the consumer. First, the full name of the product is given, its purpose and area of ​​\u200b\u200bpossible use are indicated.

The purpose of the product is determined by the types of needs that can be satisfied with its help by customers. Therefore, this part also indicates the functional features of the product, as well as the factors of its attractiveness for buyers: price, quality, brand, shape, packaging, compliance with environmental standards and standardization standards, warranty obligations and service, operating conditions and other properties.

If quality indicators have a numerical or any other assessment, they must be indicated in the business plan. It is mandatory to note the presence of a certificate, as well as a license or the need to obtain it. They are called patent rights or copyrights.

The section gives an assessment of the competitiveness of products. The differences of this product from the products of competitors are named, the main reserves for its improvement are determined.

The main purpose of the entire section is to show investors the uniqueness and necessity of the company's products (services).

4. Sales and marketing plan

The section contains an analysis of the business environment and competition. A significant part of the section is devoted to characterizing potential consumers products (services). Their priorities and compliance of products with these priorities are determined.

An assessment is made of the size and capacity of the market for the company's products. When making the assessment, various factors are taken into account: the population in the region, its age composition, income level and expenditure structure, etc.

The same section contains information about the marketing strategy of the enterprise, ways to sell the product and ways to increase sales.

It is indicated how the price of the goods will be determined, what profitability will be laid down. Briefly provides information about promotions, the strategy of forming positive image company or product. Separately, the amount of expenses for marketing activities is indicated.

As a result, this section should give the investor a clear idea of ​​who, why and how much of this product can buy, and how these sales will be secured.

5. Production plan

The section is drawn up if the enterprise plans to engage in production. Depending on the characteristics of the technological process, short description production. The following data are indicated: the required production areas, the need for personnel, the planned volume of output, the security system environment, the cost of acquiring the necessary raw materials and materials, labor costs, current production costs.

The main purpose of this section is to show that the enterprise is able to produce a certain amount of products for a specific period.

6. Organizational plan.

The section provides the structure of enterprise management and characterizes personnel policy. Information about the functions of the main departments, about the management structure, about the organization of interaction between all its levels, about the applied automatic control systems is given.

7. Financial plan

The section lists the main financial calculations, giving an idea of ​​the efficiency of using material resources. The settlement system should reflect the expected results from financial and economic activities.

The section should contain: profit and loss statement, costing of the preparatory period, calculation of cash receipts, calculation of costs for servicing a loan or loan, calculation of tax payments, balance-forecasts.

The main purpose of this section is to show what profit can be expected and to assess the solvency of the enterprise.

8. Risk assessment and company guarantees

The section indicates all types of business risks, an assessment of the likelihood of their occurrence and an assessment of their significance. An assessment of the losses possible in case of manifestation of these risks is given. Guarantees for the payback of the entire project as a whole and guarantees for the return of borrowed resources are negotiated.

9. Applications

In the attachments to the business plan, you can include all the information that is not included in its main part, but which has a certain value for forming an idea about the project. These can be tables, graphs, charts, photographs, analytical materials, normative documentation and excerpts from legislative acts.

The UNIDO business plan standard is the most detailed of all. Therefore, it can be used by novice businessmen.

• What is the UNIDO methodology.
• What is the structure of a business plan according to the UNIDO methodology.
• How to develop a business plan according to the UNIDO methodology.

UNIDO is one of the leading organizations providing standards for creating an effective business plan.

UNIDO Business Planning Methodology

The UNIDO business plan is drawn up according to the standards developed by the United Nations Industrial Development Organization. The full name of the methodology, published in 1978, is "Guidelines for the preparation of industrial feasibility studies."

The UNIDO business planning methodology uses an integrated approach that requires professional knowledge and skills in a number of areas: marketing, market and financial analysis, personnel management, etc.

The structure of the business plan according to the UNIDO methodology

A business plan drawn up according to the UNIDO methodology must comply with accepted standards. It should include the following chapters:

• Summary. General data about the project, amounts, terms, guarantees.
• Main idea. Information about the company, its activities, prospects and connections.
• Description of goods and services. What the company offers, with what it enters the market.
• Market analysis, marketing. The most complete description of the sales market, competitor analysis, company prospects.
• Production plan. Here the location of the company is indicated, transport links and available communications are separately negotiated. The personnel composition and production volume are analyzed. If necessary, a report on the environmental safety of the company is provided.
• Organizational plan. It is considered how the personnel of the company will be organized, including the management team and structural divisions.
• Financial plan. The approximate amount that will be required for the implementation of the project is calculated (including preparation costs, the main period, taxes), the movement is analyzed Money and profit, a forecasted balance is drawn up.
• Project efficiency assessment. The efficiency of a new enterprise, department, project is calculated. The sensitivity of the project to the influence of various external and internal factors is assessed.
• Risks and guarantees. This chapter contains data relating to the payback of the project. All risks arising in the process of its implementation are separately assessed.
• Applications. This section contains registration documents, graphs, charts, tables, diagrams, calculations, market research results and calculations of financial and economic indicators.

Development of a business plan according to the UNIDO standard

Let's consider some aspects related to the development of a business plan according to the UNIDO methodology, in more detail.

Market analysis and sales planning

The main section of the business plan according to the UNIDO standard is market analysis and marketing strategy. In other words, the market needs to be carefully assessed. Detailing depends on the complexity of the ongoing studies of the significance of the problem for a particular project.

There are several ways to obtain information for analysis. The main ones include desk and field research, as well as a combination of both.

Desk research collects and examines information that is already available somewhere. The main advantages of the method include the ability to quickly and cost-effectively collect data from several sources. The disadvantages include the lack of any specific data, outdated information. In addition, data taken from different sources can vary greatly. When collecting information, you can use statistical reference books and studies that are periodically conducted by government agencies.

Field research is the work of the compiler itself. Observations, interviews, surveys - all in accordance with the purpose of a particular study and under careful control. Possible disadvantages of this method include high cost compared to desk research and a long duration of work. However, there is one indisputable advantage - the most accurate data, because the study is "sharpened" for a specific project.

Existing competitors are evaluated separately. The analysis is carried out in stages:

• Competitors are identified. First of all, direct, working with the same target audience.
• Competitor information is collected. Position in the market, sales volume, marketing costs, reputation in the market - everything that will allow you to understand whether this competitor is serious, evaluate its capabilities and work out ways to promote your own product.
• Analysis. Based on the data obtained, an analysis of competitors is carried out, approximate indicators are calculated, strengths and weaknesses are identified.
• Project competitiveness analysis. Based on the analysis of competitors, an analysis of one's own competitiveness is made.

After that, a marketing strategy is developed and a sales plan is drawn up.

When planning sales volumes, it is worth considering a couple of points:

• The company will not immediately reach the planned capacity. In the early days, unforeseen circumstances are always possible.
• Seasonality and cyclicity. Not all goods and services can be sold year-round. Many items are seasonal.

When describing prices, it is worth deciding on the currency. If you work with several markets, including exports, it is logical to use 2 currencies.

To create the most complete picture of financial flows, it is recommended to indicate prices including VAT - this will be more consistent with the real picture.

The sales plan can be presented in tabular form. In an example UNIDO business plan, this would look like this:

Sales volume (units)
Selling prices per unit, including VAT
Name of product (service)
Sales revenue
Name of product (service)

Assessing Market Attractiveness: Porter's Five Forces Analysis

Many leaders, when making strategic decisions about entering the market or allocating investments, first of all take into account the level of competition in the industry and their own advantages. However, this is not enough. With a wider and integrated approach we recommend using Porter's Five Forces Analysis. Learn from the article electronic journal « Commercial Director how to carry out this analysis.

Organizational structure

The organizational structure includes a company/project management scheme. It is being developed in accordance with the planned functions. As an example, we give a standard scheme with functions, according to the structure of the UNIDO business plan:

• CEO. Manages the company and is responsible for its activities.
• Financial department, accounting. They carry out accounting, tax accounting, calculate all costs, draw up budgets and exercise financial control.
• Human Resources Department. Function - recruitment, training, accounting.
• Purchase department. Area of ​​responsibility - uninterrupted supply of materials and services, transportation of goods, ensuring the safety of inventory items.
• Marketing department. Functions - market analysis, development of a sales strategy, search for new markets, conducting PR campaigns, participation in various conferences, exhibitions, tenders.
• Production Department. Function - the production of products, the provision of works, services.
• Maintenance and repair. This division performs maintenance, preventive inspection and repair of equipment.

Raw materials and supplies

Raw materials, materials, components are direct costs. They are directly related to the cost of the product. In some industries, raw materials account for up to 70% of the total cost, so this section is given increased attention.

According to the UNIDO methodology, the following classification is introduced:

• Direct raw materials and materials.
• processed materials.
• Auxiliary materials.
• Utility costs.
• Spare parts and consumables.

Some costs directly depend on the number of sales, others do not. Therefore, the total cost is usually divided into fixed and variable.

Location

If a new enterprise is being built, special attention is paid to right choice site. Where possible, all existing criteria are taken into account:

• The presence of a sales market - large cities, agglomerations.
• Access to raw materials with minimal transport costs.
• Availability of developed infrastructure - electricity, gas pipeline, water supply, etc.
• The interest of the regional administration in opening a new production facility.
• Investment climate in this region and much more.

Production and technological costs

The task of production and technological planning is the creation of a functional scheme of the project and the calculation of investment costs. An important part of the design is the choice of technology and the cost of its acquisition and development. The type of equipment you will need depends on the technology you choose.

The choice of technology is directly related to the conditions of its work in given conditions. Technologies are evaluated based on production capacity and begin with a quantitative assessment of the volume of production, the period of its increase, the period of development of capacities, the compliance of manufactured products with market requirements. In addition, it is desirable to take into account and minimize the impact new technology on the ecology of the region and the environment.

Technology can be public, public, closed. It may be owned by the company or owned by the developers and transferred under certain conditions.

The choice of technology is related to the equipment. For individual projects (for example, a cement plant), the production technology is supplied with the equipment, and no separate arrangements for the acquisition of machines or developments are required.

According to the UNIDO methodology, the cost of equipment installation is accounted for separately, unless otherwise specified in the terms of the contract. Installation costs depend on the type of equipment and the nature of the installation.

overhead costs

When creating a production complex and in the presence of technology and related equipment, the costs of maintaining this production complex and purchased equipment inevitably appear. All such costs are reflected in the forecast of overhead costs.

General production costs are mostly fixed costs that are part of the cost of producing products. These include:

• Labor costs for employees.
• Acquisition of auxiliary production materials.
• Payment for utilities.
• Fare.

The structure of the business plan according to UNIDO standards:

- summary
- description of the industry and company
- description of services (goods)
- sales and marketing
- production plan
- organizational plan
- financial plan
- evaluation of the effectiveness of the project
- guarantees and risks of the company
- applications

1. Resume

The section contains general information about the business plan. Based on the summary, they give an impression of the whole project, so it is always viewed potential investors. The summary should contain concise but understandable information and give answers to investors' questions - what is the volume of investments, loan terms, return guarantees, the amount of own funds, and so on. The remaining sections of the document should provide more detailed information about the project and prove the correctness of the calculations in the summary.

2. Description of the industry and company

Description of general information about the enterprise or company, description of the industry and prospects for its development, financial performance, personnel and management structure, line of business and products or services, partnerships.

3. Description of services (goods)

The best will be a visual representation of the products manufactured by your company - let it be a photograph, drawing or a natural sample. If you produce more than one type of product, then the description should be for each type separately.

Structure of this part:
- Name of product

Main characteristics
- Competitiveness
- Availability or need for licensing
- The degree of readiness for the release and sale of products (decor)
- Availability of quality certificate
- Terms of delivery and packaging

4. Sales and Marketing

First of all, there must be a market for your product. In this section, you must show the investor that this market exists. Potential Buyers divided into end users and wholesale buyers. If the consumer is an enterprise, then it is characterized by the location and the industry in which you work. If the consumer is the population, then it is characterized by standard socio-demographic characteristics - gender, age, social status, and so on. Also, it is worth describing the consumer properties of goods - price, service life of the product, appearance, and others.

Structure of this part:
1. requirements that the consumer makes to products of this type and your ability to meet them
2. analysis and description of competitors, what strengths and weaknesses you will have
3. marketing research, description of the market and its development prospects
4. sales - from packaging and storage to direct sales at points of sale and warranty service
5. attracting consumers - in what ways (marketing tools), analysis of demand elasticity by price

5. production plan

Calculation of fixed and variable costs for production, volumes of production and sales, calculation of the cost of production and general information about the capabilities of the enterprise.

Structure of this part:
- geographical location of the enterprise, transport routes, availability of communications
- technology and skill level of personnel
- need for space
- staffing
- environmental friendliness of production and safety of workers
- volume of production
- salaries and other personnel expenses
- cost of raw materials and supplies
- current production costs
- variable costs
- fixed costs

6. Organizational plan

The success of the project directly depends on the top management of the company. This section describes the organization of the management team and key specialists, the organizational structure of the enterprise and the timing of the project, ways to motivate the management team.

7. Financial plan

It is necessary to describe the main financial calculations and costs, conduct a cost estimate and describe the cost estimate for the project. Also, describe the sources of funds, provide a table of expenses and income and describe the cash flow.

Structure of this part:
- Costs of the preparatory period
- Core period costs
- Calculation of income
- Costs associated with servicing the loan
- Tax payments
- Other receipts and payments
- Report about incomes and material losses
- Real money flow
- Forecast balance

8. Evaluation of the effectiveness of the project

Assessment of the significance of the project, its effectiveness and direction. Analysis of the sensitivity of the enterprise to external factors.

9. Guarantees and risks of the company

Guarantees for the payback of the project and the return of borrowed funds. Description of possible risks and force majeure moments.

10. applications

All details that are not included in the main sections can be described in the appendices. This will unload the main part from unnecessary tables, graphs and other things.

Applications most often describe the following points:
1. complete information about the company (registration documents, etc.)
2. photos, drawings, product patent information
3. results marketing research
4. photos and diagrams of the enterprise
5. diagrams by organizational structure enterprises
6. financial and economic calculations (tables, graphs)
7. regulatory documents and legislative acts confirming the described risks for the project

This standard for writing a business plan is the most detailed, so it is ideal for aspiring entrepreneurs.