Business plan example. The structure and procedure for drawing up a business plan. Clear goal setting

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

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

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

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

The structure of the business plan from the Federal Fund for Support of Small Business:

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

How to write a business plan yourself

If you decide to open such a store, you will need to find the missing amount of 1.7 million rubles. Of course, you can take out a loan, especially since Business Navigator offers you to choose one of the partner banks. However, we must not forget that such interest borrowed funds raise the cost of the project and extend its payback period. We need to weigh carefully whether it is worth it.
If you do not want to attract additional funds to the project, especially borrowed funds, the navigator will offer you to select the type of business by the amount of investment. We go to the appropriate tab and see an extensive list of projects that can be started using only own funds. It remains only to choose a few areas of interest to you and calculate their payback.

Now you know how to make a business plan with calculations for a small business in specific situation. On the Internet you will find many more techniques for writing and compiling business plans, samples for different businesses(coffee shop, car service, beauty salon, etc.). But remember - you need a business plan for your specific business, individual, and no one has written one for you yet. Here in this video briefly and succinctly “on the fingers of a milling machine” it is told how to do this:
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your future project. How to write a business plan? Step-by-step instruction this article will help you in this matter.

Business plan goals

Writing a business plan can be different depending on why you need it. One of the most common purposes is to present it for investment. Such a business plan of the project is the most complex. Often third parties are involved in writing it - experts in their field who will create a suitable business plan for investor approval.

It happens that the manager instructs to write a business plan for the company, for example, to open a branch. In this case, too, they often turn to third-party specialists in the preparation of such plans. From the contractor in the end, only some adjustment to the needs of the company may be required.

Well, when a business plan is necessary for starting your own business, it is best to write it from cover to cover yourself. Although this is a difficult process, it is exciting and very interesting. After all, your own business is the real brainchild of an entrepreneur. And therefore, its creation is treated very reverently and thoroughly. The article provides instructions for drawing up a business plan for your business.

initial idea

Basically, those who decide to open their own business have already chosen and know their field of activity well. But there are entrepreneurs who want to have their own business, but still do not clearly know what exactly they will do. They are looking for a business idea. It is difficult to overestimate its importance. The idea should suit the interests and desires of the entrepreneur himself.

It can be a favorite thing that a person is ready to do even for free, or a business that already brings a guaranteed income. In any case, having chosen a niche for yourself, it is important not to be distracted by anything else and not to dream of unattainable peaks, but to turn your real idea into reality step by step. A business plan will really help in this matter.

How to write a business plan? Step-by-step instruction

So, having imagined what the future business will be, you can proceed to writing a business plan. There are special planning standards. Therefore, if it is submitted for investment, you should choose an appropriate standard and adhere to it when writing.

To understand how to write a business plan, step-by-step instructions and generally accepted standards will serve good service, as they are approved by people who are professionally versed in these matters. The entrepreneur will be able to sort out his, perhaps, not yet fully formed thoughts, and bring his business to life.

A standard business plan consists of the following chapters:

General provisions.
Market analysis.
Marketing and strategic plan.
Costs.
Production plan.
Investments.
Financial plan.

Summary

It should briefly display the essence of the matter, a description of the business idea, information about its objective need in the market, the timing of implementation, and competitiveness.

Of course, this part is more intended for potential investors. It is they who, after reading the resume, make a conclusion about whether it is worth getting acquainted with this plan further or not. Therefore, if it is to be presented to an investor, it is necessary to describe this part carefully, possibly returning to it again and again, making adjustments after the next chapters are completed.

However, for their own needs, this part is also important, because it helps the entrepreneur to better see the whole process of organizing a business as a whole.

General provisions

If the resume is written for about one - a maximum of two pages, then this chapter can be written in more detail. That is, in fact, the chapter "General Provisions" contains the same information as the summary, but in a more detailed form invites the reader to familiarize himself with the project as a whole.

It describes the characteristics and implementation of the project, its life cycle, the possibility of additional development and the forecast of product changes with a possible change in market trends.

The service business plan in this chapter should contain information about what the specific service is about and how it will attract customers. For example, a business plan describes all the proposed services, their characteristics and distinctive features. An attractive feature here will be the legend of how celebrities undergo procedures in the salon or how individual specialists provide them with these services, how specialists were trained directly with the brand of product with which they work.

Market analysis

In parallel with writing a business plan or before drawing up one, it is necessary to conduct a market analysis. This is an extremely important part, because the success of the future project directly depends on it.

Choosing a niche market and target audience, conduct a thorough analysis to determine how relevant the business plan of the project, the original proposal and its idea. If the analysis reveals an oversupply, then it is worth returning to the idea and trying to correct it in such a way that it corresponds to the state of affairs in the market. If there is an increased demand, then everything is in order, and you can safely proceed to further actions.

Market analysis is carried out in different ways. But if there are problems with its implementation, there are companies where you can outsource market analysis.

Nevertheless, the entrepreneur is advised to sort this issue out himself, since any third-party organizations will only give an objective average result, not fully taking into account the business plans of a small business and all the nuances of the business idea of the author of the project.

Marketing and strategic planning

This plan includes bringing the product to the market, its development, pricing, sales and distribution system, as well as advertising. To launch a product, it is advisable to build a Gantt chart, which will display the dates for the implementation of various events. Based on the analysis of the market and competitiveness, a strategy is calculated, how the market will be conquered and what tactical actions will be required for implementation.

Pricing is based on economic calculations and the company's expected earnings. Sales and marketing can be presented in the form of a diagram, where the whole process will be visible in stages. For example, from the receipt of goods at the warehouse and to the receipt of money for the goods and its sale.

Costs and production schedule

This chapter includes the purchase necessary equipment, repair, rent of premises and other expenses. The production schedule must reflect how many people are required to implement the project, their work schedule, deductions wages and related payments.

They will become much more attractive for the investor if there is a ready-made team that will work on the project, as this proves the ability of the entrepreneur to realize his plans. Therefore, it would be appropriate to emphasize this fact in the business plan.

Production plan

If the company will be a manufacturing company, then it is necessary to describe the production process, as well as partners and suppliers who will be involved in the case. For example, the farm business plan in this chapter should include equipment for milking, bottling, milk packaging and a mechanism for marketing it through specific suppliers.

Financial plan and investments

The most important part of the entire business plan is, of course, the financial plan. Moreover, if the project is intended to familiarize the investor, then after reading the summary, a serious investor is likely to look at the financial plan. After all, it is here that the real ability of an entrepreneur to implement business ideas will be visible. This is the essence of entrepreneurial activity.

The financial plan provides all the information about the possible costs and income of the project. Based on the marketing strategic plan and costs, a table is compiled for several years, which displays the required investments and their repayment schedule, all costs and possible income.

The final part financial plan there must be a calculation of the profitability of the future business.

The reader now knows how to write a business plan. The step-by-step instructions given in the article are a quick guide demonstrating the importance of understanding goals and the need for business planning.

Many people come up with ideas for business - the question is what are these ideas worth. That is why, if you are going to turn an idea into a business, it is worth creating a business plan in which you can detail your concept and prove its effectiveness, both organizationally and financially.

A business plan is a document in general terms describing your business. In it, you talk about what exactly you will do, the structure of the business, the state of the market, how you plan to sell your product or service, what resources you need, what your financial forecast is, as well as provide permissions, lease agreements and any other necessary documentation.

In fact, a business plan helps you prove to yourself and others whether your business idea is worth developing. it The best way take a step back, consider the idea from all sides and protect yourself from possible problems years ahead.

In this article, we share tips for writing a successful business plan, describe the points to include in the plan, and give examples.

The translation of the article was prepared with the support of the online school of English language. Before we get into the details, let's start with some basic, general tips.

Focus on your features

Before diving headlong into writing a business plan, you should carefully consider what makes your business unique. For example, if you're about to start a sportswear brand, you need a way to stand out from the many other sportswear brands that are already on the market.

What makes your brand stand out from the rest? Do you plan to create clothing for a specific type of training and activity, such as yoga, tennis or hiking? Do you use environmentally friendly materials? Do you donate part of your proceeds to charity? Does the brand promote a positive body image?

Remember: you're selling more than just a product or service - you're selling a product, value, and brand experience. Consider and answer these important questions before diving into the details of research for your business plan.

Be brief

The modern business plan is required to be shorter and more concise than ever before. Resist the temptation to include all the results of your marketing research, tell in detail about each product you plan to sell, and describe in detail what your site will look like. In the format of a business plan, this information will not be of particular use, rather the opposite.

All of the above details are important to collect and keep in mind, but the business plan itself should include only the most important. Otherwise, readers may lose interest in you.

Make a good layout

Your business plan should not only be easy to read - it is important that the reader can understand the essence without delving into the details. Formatting plays a big role here. Use headings and bulleted lists, highlight with bold text or color those key points and indicators to which you want to draw the attention of readers. You can even use labels and bookmarks in your document (both digital and printed) for ease of reference.

Edit as you write

Remember that your plan is a living, breathing document, which means you can edit it as you go along. For example, update the plan a year or two after starting a business, before submitting a new funding request.

Here key elements in a business plan template:

Marketing and sales plan
Application

Let's take a closer look at what is included in each of the elements of a business plan:

The purpose of this section is to give readers a clear understanding of the company and the market before you get into the details. Tip: Sometimes it's worth writing the main points after you've put together the rest of the business plan so you can easily pick out the key points.

The main provisions should occupy about a page. Spend 1-2 paragraphs on each of the following points:

Overview: Tell us briefly about what your company is like, where it will be located, what exactly and to whom you are going to sell.
About the company: Describe the structure of your business, tell us about the owner, what experience and skills you already have and who you are going to hire first.
Goods and/or services: Briefly describe what you will be selling.
Market: Summarize the key findings of the market research.
Financial forecast: Tell us how you plan to receive funding and what your financial expectations are.

An example of the section "Basic provisions"

Startup Jolly's Java and Bakery (JJB) is a coffee and bakery store located in southwest Washington. JJB plans to gain an audience regular customers offering them a rich selection of coffee and confectionery. The company plans to take a strong market position in the city thanks to professional experience partners and the mild competitive climate in the region.

JJB strives to offer products at a competitive price in order to meet the demand in the market among residents of the area and tourists with middle and upper incomes.

The next item in the plan is a description of the company. Here you can describe what your company does, state its mission, tell about the structure of the company and its owners, location, as well as the needs of the market that your company is trying to meet and how exactly you are going to do it.

Example of a "Company Description" section

NALB Creative Center is a startup that is entering the market this summer. We will offer customers a wide range of art and craft products, primarily products that are not currently available on the island of Hawaii. The Internet remains our competitor, as artists usually buy familiar products online. We will supply goods not necessarily well known to local artists. We will also continue to monitor prices and include items available online in price comparisons.

We will conduct master classes on working with new materials and techniques.

We also organize the tourist program "Artist's Oasis". We will provide local bed and breakfast reservations, plein air maps and itineraries, easel and supplies rental, paint sales and more. expendable materials, as well as to deliver finished works to customers after the canvases have dried.

In the future, the store will turn into an art center that will combine: an art gallery where you can buy original works of art at wholesale prices; studio space with musical instruments; classrooms for music and art lessons; literature on music and art; coffee bar with live music; handicraft items such as branded t-shirts, badges, postcards, ceramic products to trade with tourists.

One of the first questions to ask yourself when testing a business idea is whether there is a place for it in the market. It is the market that will dictate how successful your business will be. Decide which audience you are targeting and why customers will want to buy from you.

Add specifics. Let's say you sell bedding. You should not include in your target audience everyone who sleeps in bed. First, define a small target group of customers for yourself. This may be, for example, adolescents from families with an average income level. Having decided on the target audience, try to answer the following questions:

How many adolescents from middle-income families live in your country?
What accessories do they need?
Is the market growing or staying the same?

When analyzing the market, take into account both the research that is already available, conducted by others, and the primary data that you have collected yourself, through surveys, interviews, or in any other way.

This also includes competitor analysis. In our example, one might ask questions such as: how many other bedding companies already have market share, and who are these companies? Describe strengths and weak sides your potential competitors, as well as strategies that will give you a competitive edge.

An example of a summary section "Market Analysis"

Green Investments has identified two separate target client groups, which differ in terms of family wealth. One group included clients with a household income of less than a million dollars, the other - with an income of more than a million. The main thing that characterizes both of these groups and makes them attractive to us as a company is their desire to change the world for the better by making financial investments with environmental considerations in mind.

There are many different niches in the financial services industry. Some consultants provide general services on investment. Others offer only one type of investment, such as mutual funds or bonds. Some service providers focus on a specific niche, such as technology or socially responsible business.

Market segmentation

Green Investments segmented the target audience into two separate categories, according to the level of wealth of the family: more and less than 1 million dollars.

<1 миллиона долларов (семейный бюджет): представители среднего класса, которых волнуют проблемы окружающей среды и которые вносят личный вклад в ее защиту, приобретая акции компаний, которые демонстрируют высокие экономические и экологические показатели. Так как свободных денег у таких людей немного, они предпочитают инвестировать в акции без особого риска. В целом акции составляют 35%-45% от общего портфеля.
$1 million (family budget): These clients are average or above average income. They have saved over a million dollars and are investing quite carefully (either themselves or people they hire). Such people are usually concerned about return on investment, but they are also concerned about environmental issues.

Here you can delve into the details of what exactly you sell and what your advantage for customers is. If you can't articulate exactly how you can be of service to customers, your business idea may not be that great.

Start by describing the problem your business is solving. Then focus on how you plan to solve the problem and how well your product or service fits into the big picture. Finally, think about the competitive landscape: what other companies are providing solutions to this particular problem, and how is your solution different?

An example of the "Products and Services" section

AMT provides computer related products and services to help small businesses. We mainly provide network equipment and network maintenance for small and medium businesses. These include both LAN-based computer systems and server-managed minicomputer-based systems. Our services include development and installation of network systems, training and support.

Description of goods and services

In the field of personal computers, we support three main areas:

Super Home is our smallest and least expensive line of computers that are originally marketed as home computers by the manufacturer. We mainly use them as inexpensive workstations for small businesses. Specifications include… [additional details omitted]
Power User is our main premium level business. It is our premier system for high performance home stations and primary workstations for small businesses, thanks to… Key System Benefits… Specifications include… [additional details omitted]
Business Special is a middle-level system, an intermediate link in positioning. Its specifications include… [additional details omitted]

As for peripherals, accessories and other hardware, here we provide a complete set of necessary equipment, from cables to molds and mouse pads. … [additional details omitted]

We offer a wide range of service and support services in our office and on site, as well as service contracts and warranties. So far, we have not succeeded in concluding technical support contracts. Our business opportunities… [more details omitted]

Competitive Analysis

The only way to gain an edge and stand out from the competition is to offer our clients IT partnerships. There is no way we can effectively compete with network vendors who offer out-of-the-box or hardware/software solutions. We must offer our clients a true partnership.

The advantages of this approach include many intangible assets: reliability and confidence that, at the right time, the client will always receive help and answers to their questions.

The products we supply and work with require serious knowledge and experience, while our competitors only sell the product itself.

Unfortunately, we cannot sell products at a higher price just because we provide service - market conditions show that this approach will not be effective. Therefore, we will provide service for a fee.

In this section, you can briefly describe the features of the organizational and management structure of the business (taking into account that it may change). Who will be responsible for what? How will tasks and responsibilities be assigned to each individual or each team?

Include here brief biographies of each member of your team. Justify why these people are the right people for this job - talk about their experience and education that are relevant to your business. If you haven't hired the people in the planned roles yet, that's fine - but make sure you clearly define those gaps for yourself and explain what the people in those roles will be responsible for.

An example of a personnel plan in the "Operational Management" section

DIY Wash N' Fix does not require a lot of labor. The company will hire a general manager who will work part-time, performing corporate duties and resolving issues of inter-organizational relations. DIY Wash N’ Fix will also hire three certified mechanics/managers to carry out day-to-day tasks at the firm. These responsibilities fall into two categories: managerial and operational. Managerial tasks include planning, inventory and basic bookkeeping. Employees are also responsible for operational tasks: safety, regulatory issues, customer service, and repair advice.

In addition, service staff will be hired to perform the most basic tasks. Their functions will include customer service and content and storage control. DIY Wash N’ Fix will hire one general manager to coordinate all external business operations and partnerships. Business relationships include accounting services, legal advice, communication with manufacturers and suppliers, as well as service providers, advertising and marketing, and investment services. This managerial position will be taken by Lori Snyder. She will receive her MBA from the University of Notre Dame in May 2001.

Daily business management tasks will be handled by a lead mechanic. Although DIY Wash N' Fix does not provide a complete repair service, you can expect some customers to attempt repairs they have never done before, which means they will need advice. Therefore, we intend to hire three fully certified mechanics. These mechanics will not be allowed to do any work on the customer's car, but they will be able to inspect the car and assess the damage. We believe that only professional mechanics should advise customers - this will reduce our liability for improperly performed repairs. The main task of the mechanics will be customer service and management functions.

6) Marketing and sales plan

Here you can describe your marketing and sales strategies, how exactly you are going to sell your product. Before you start working on a marketing and sales plan, conduct a complete market analysis and identify target personas - your ideal customers.

From a marketing standpoint, you may need to answer questions like: How are you going to market? How will you develop the business? What distribution channels will you focus on? How will communication with clients be organized?

When it comes to sales, try answering questions like: What is your implementation strategy? How will the sales department work, and how will you develop it in the future? How many sales calls will it take to close a deal? What is the average sale price? Speaking of average cost per sale, you can move on to the details of your pricing strategy.

Example of a Marketing Plan Section

The Skate Zone will be the first inline hockey venue in Miami, Florida. Thanks to the extraordinary growth in the popularity of inline hockey in the US, the company has the opportunity to advertise in various media and on advertising platforms. Below is a list of channels currently available.

Public relations. Press releases will be sent to trade magazines and leading business publications such as USAHockey Inline, INLINE rollersports magazine, PowerPlay and others.

Tournaments. Skate Zone will represent its services at annual championships throughout the United States.

Print ads and articles. Our advertising campaign includes advertisements in publications such as The Yellow Pages, Miami Express News, The Skate Zone Mailing, as well as school flyer printing and publications in specialized inline hockey magazines.

Internet. Skate Zone already has its own website where we have already received several applications. We are currently working on optimizing the site. We expect that in the future the site will become one of the main marketing platforms of the company.

Finally, detail your financial model, including start-up costs, financial plans, and required investments if you are approaching investors.

The initial cost of your business includes all the resources you need to get started, as well as an estimate of how much each of those resources will cost. Do you rent office space? Do you need a computer? Telephone? Make a list of your needs and expenses for them, try to be objective and economical. The last thing you need is to run out of budget.

Once you've figured out your expenses, justify them. To do this, write down your financial forecast in detail. This is especially important if you are looking for outside funding for your business. Make sure your financial model is 100% accurate so you can convince investors and lenders to support your business.

An example of a financial plan for an online store

Application

Optionally, you can add an appendix at the end of the plan. There's space here for your CV and co-owners' CVs, as well as legal documents, including permits and leases.

That's all. We hope this article has helped you better understand what your business plan should look like. The only thing left to do is turn the idea into reality. Good luck!

Brief briefing

You have an idea. You want to create your own business. Excellent. What's next? Next, you need to “sort everything out”, think through the details (as far as possible), in order to first of all understand: is it worth developing this project? Perhaps after researching the market, you will realize that the service or product is not in demand, or you do not have sufficient funds to develop your business. Maybe the project should be improved a little, to abandon unnecessary elements, or, on the contrary, to introduce something?

A business plan will help you consider the prospects of your venture.

End justifies the means?

Starting to write a business plan, remember its goals and functions. First of all, you carry out preparatory work in order to understand how realistic the achievement of the planned results is, how much time and money are needed to implement the plan.

In addition, a business plan is necessary to attract investors, receive a grant or a bank loan. That is, it should include information about the potential profit of the project, the necessary costs and the payback period. Think about what is important and interesting for your recipients to hear.

Use a little cheat sheet for yourself:

Analyze the market you are going to enter. What leaders-companies exist in this direction. Study their experience and work.
Determine the strengths and weaknesses of your project, future opportunities and risks. In short, do a SWOT analysis*.

SWOT analysis - (English)strengths,Weaknesses,Opportunities,Threats - strengths and weaknesses, opportunities and threats. A method of planning, developing a strategy that allows you to identify the main factors influencing business development.

Be clear about what you expect from the project. Set a specific goal.

The main goal of the business plan is to help, first of all, you yourself in developing the company's strategy and planning its development, as well as assistance in attracting investments.

So every plan has a structure. Regardless of the specifics of the project and the requirements of investors, a business plan, as a rule, contains the following elements:

1. Firm CV(short business plan)

Product description
Description of the market situation
Competitive advantages and disadvantages
Brief description of the organizational structure
Distribution of funds (investment and own)

2. marketing plan

Definition of a “problem” and your solution
Definition of the target audience
Market and competition analysis
Free niche, unique selling proposition
Methods and cost of attracting customers
Sales channels
Stages and terms of market conquest

3. Plan for the production of goods or services

Organization of production
Infrastructure features
Production resources and areas
Production equipment
Production process
Quality control
Calculation of investments and depreciation

4.Workflow organization

Organizational structure of the enterprise
Distribution of powers and responsibilities
Control system

5. Financial plan and risk forecast

Cost estimate
Calculation of the cost of a product or service
Calculation of profit and loss
Investment period
Break even point and payback point
Cash flow forecast
Risk Forecast
Ways to minimize risks

It is clear that a business plan is one whole and its parts are inextricably linked with each other. However, a well-designed structure will help you not to forget the important, as well as to look deeper into each of the aspects.

Company resume. Briefly about the main

Marketing plan. There are empty seats?

When drawing up a marketing plan, you will have to analyze the market you are going to enter. Thus, you will identify trends for yourself, collect information about competitors and get to know your consumer, your target audience better.

After evaluating a potential client, his interests and preferences, you must determine the optimal location of the office, outlet, etc. It should be comfortable. Calculate the required number of customers for your business to pay off and compare with the audience living or working around the intended location of the business. For example, for a public service business, this audience should not be less than 2% of the number of people living within a short walk or five-minute drive.

It is possible that the market that you were going to conquer is oversaturated at the moment. Analyze the actions of competitors, create your strategy, focus on your uniqueness, bring something new to fill an empty niche in a certain area.

Of course, creating something that is not yet on the market is quite difficult. However, you can carefully analyze the situation and open, for example, a point where the consumer really needs it or play on the difference in prices and the level of services provided relative to nearby competitors.

Also, you will definitely have to decide on the sales channels. After reviewing the existing methods on the market - find the best for yourself. Calculate how much it costs you to acquire each client.

Finally, when deciding on pricing, you will need to calculate: which is more profitable? A high price with a small number of sales or a price lower than competitors, but a large client flow. We should also not forget about the service, because for many consumers it is crucial. They are willing to pay a price above the market average, but receive a high quality of service.

Production plan. What are we selling?

Here you will finally tell in detail about the essence of your business: what do you do?

For example, you decide to produce dresses and sell them. In the production plan, indicate the suppliers of fabric and equipment, where you will place the sewing workshop, what will be the volume of production. You will write down the stages of manufacturing products, the necessary qualifications of employees, calculate the necessary deductions to the depreciation fund, as well as logistics. From many factors: from the cost of threads to the cost of labor, the costs of the future business will also depend.

Prescribing the technology for creating your course product, you will pay attention to many little things that you have not thought about before. There may be issues with the storage of goods or difficulties with imported raw materials, problems with finding employees with the necessary qualifications, etc.

When you have finally written down the entire path of creating a product or service, it's time to calculate how much your project will cost you. It may well be that later, when making financial calculations, you will realize that you need to make adjustments to the production plan: cut some costs or radically change the technology itself.

Organization of the workflow. How will it work?

Will you manage the business alone or with partners? How will decisions be made? These and many more questions you need to answer in the "Organization of the workflow" section.

Here you can register the entire structure of the enterprise and identify duplication of authority, mutual exclusion, etc. Having seen the whole organization scheme, it will be easier for you to optimally distribute rights and responsibilities between departments and employees.

Having understood, first of all, for yourself how your company functions, it will be possible to more effectively develop a system of interaction between structures, a system for monitoring employees and the entire personnel policy.

The importance of this section is that it describes who and how will implement the project in reality.

A business plan is a project that allows an entrepreneur to display all the moments of organizing his future business. A competent and convincing business plan makes it possible to attract large investors, creditors and start a promising business.

Careful study of each item of the business plan is the key to drawing up a competent and promising project. Initial points worth paying attention to.

Key Points	Description
Line of business	Determining the direction of work is the starting point in drawing up a business plan. It is important to clearly describe the type of activity that the entrepreneur plans to engage in. It is necessary not only to determine the direction of development, but also to justify why this particular type of activity, in the opinion of the compiler of the business plan, will bring him profit. Here is a list of goods and services that will be the products of the entrepreneur
Business location	In modern conditions, a business can be located not only in a real room, but also on the Internet. In the second case, the business plan indicates the address of the site and the residential premises from which the entrepreneur plans to access the Internet. In the first case, it is important to indicate not only the location of the retail space, but also the method of its operation (purchase, rent, leasing). Justify the choice of business location
Control	The entrepreneur must determine for himself who will be the manager. This can be directly the owner of the business, or an outsider who is empowered by the manager.
Staff	Personnel plays an important role in the formation and development of any business. The more qualified specialists working in the company, the more profit they will bring. The desired number and quality of employees is indicated in the business plan, along with the calculation of the approximate costs of maintaining this team and the justification for the need for these costs.
The target audience	The entrepreneur must decide which categories of citizens will be his clients. The business plan provides a description of these categories of consumers, as well as ways to attract them (advertising, marketing strategy of the business)
Competitors	It is important to soberly assess the situation in the market for the provision of similar services, or the sale of similar goods. In the business plan, you need to list all major competitors, study their activities and describe possible ways to fight
Amount of costs	In the business plan, you must specify the total amount of costs that will have to be incurred in the implementation of this project. It takes into account the cost of equipment, salaries of employees, rental and advertising costs, the cost of purchasing goods, contingencies, etc.

In order to draw up a competent business plan, you need to carefully study the factors presented in the table.

Research highlights	Description
Market Condition	The area of residence of potential customers, age and gender of potential buyers, current prices, volatility in demand (for example, for seasonal goods), etc. All these data can be found in the media, on the Internet, with the help of observations and surveys, in statistical reports.
Activities of competitors	Name of companies, location, characteristics of goods and services, distinctive features, price level, ways to promote products, pace of development. Analysis of competitors makes it possible to adjust your plans at the initial stage and focus on goods and services that compare favorably with what competitors offer
Price for similar products	To calculate the estimated price, you can take into account: competitors' prices, demand for goods, production costs, expected profit, uniqueness markup, etc.
Existing risks	Threat of falling demand, unreliability of suppliers, inflation, activity of authorities, increase in the cost of equipment, etc.
Sources of financing	Possible subsidies, investments, loans, leasing.
Methods of taxation	It is important to study all the ways to pay taxes and choose the best option. There are three types of taxation in Russia: general, simplified, imputed.

When drawing up a business plan, it is desirable to consider the following recommendations:

at the beginning of the business plan, make a short discussion of it, which will concisely state the essence of the document;
describe the future company in as much detail as possible (name, actual address, legal address, description of the direction of activity, area of the premises, landlord, etc.);
give a detailed analysis of the sales market (market segments, consumers, development trends, possible risks, expected profit, etc.);
tell about future goods, services (reasons for choosing this particular product, target audience, advantages over competitors, the process of production of goods, etc.);
describe the chosen strategy (a way to conquer the market and find your niche);
carefully study the activities of dozens of the closest competitors, analyzing their strengths and weaknesses;
make a complete description of the production, paying attention to even the most insignificant at first glance moments (method of delivery of goods, the procedure for writing off debts from debtors, the process of training and training personnel, equipment, technologies, licenses, legal aspects of activity, etc.);
describe the workflow. You can attach resumes and letters of recommendation of key employees (for example, the manager and key managers), describe job descriptions, calculate the approximate costs of staff salaries;
attach all relevant documents to the business plan. In addition to documents describing the duties and qualifications of employees, it is necessary to attach accounting documents, loan documents, lease or leasing agreements, statistical reports, etc.

At the initial stage of drawing up a business plan, it is important to avoid common mistakes. These errors include:

excess information. The business plan should be devoted exclusively to the description of the planned business activity. The presence of a large amount of secondary information (personal merits of the author, professional terms, too detailed description of the production process, etc.) can make a negative impression on future investors;
blurry and unattainable goals. The tasks that the entrepreneur sets for himself must be realistically achievable;
adequate financial performance. Indicating an unnecessarily high percentage of a venture's return in order to impress investors can lead to the opposite result. Financial indicators should be based on real research and calculations, as well as take into account possible risks;

Thus, when drawing up a business plan at the initial stage, it is important to decide on the direction of activity, to collect all the necessary information. A competent project will be the key to building a successful business.

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