Topic 15. Planning of economic activity of an enterprise (firm)

15.2. Business plan, its role and purpose. Main sections

Business plan is a document containing the rationale for the actions that must be taken to implement a commercial project or create a new enterprise. It is recommended to make it for 3-5 years. For the first and second years, the indicators should be given on a monthly and quarterly basis, and then on an annual basis.

A business plan performs a number of functions:

Can be used to develop the concept of doing business and the general strategy for the development of the enterprise;

Can perform a planning function;

Helps to evaluate and control the process of development of the main activity of the enterprise;

Necessary to raise funds;

Necessary for attracting private investors, efficient use of investments, competitive placement of public investments in high-performance projects.

The development of a business plan allows you to get answers to the following questions:

How to start a business;

How to effectively organize production;

When will the first income be received;

How soon can you pay off your creditors?

How to reduce the possible risk

In theory and practice, there is no strictly regulated structure of a business plan: it can be different depending on the function performed - one for a novice entrepreneur and another for an existing enterprise.

A business plan may consist of the following sections:

1. Capabilities of the company (summary).

2. Types of goods (services).

3. Sales markets for goods (services).

4. Competition in the markets.

5. Marketing plan.

6. Production plan.

7. Organizational plan.

8. Legal support of the company's activities.

9. Risk assessment and insurance.

10. Financial plan.

In section "Opportunities of the company (resume)" all directions of the company's activity are determined in priority order, i.e. for the strategic planning of the company are developed:

The company's activity program;

company goals;

Firm strategy.

For each direction of the company's activity, goals are set that the company strives for, and strategies for achieving them, including a list of necessary measures. Responsible persons are identified for each strategy.

The summary should give future creditors or investors of the company (including shareholders) answers to the following questions:

What will they get with the successful implementation of the business plan;

What is the risk of losing money?

The same section contains information that gives an idea about the company, as well as all the necessary data characterizing its commercial activities.

A business plan should be drawn up by the head himself with the involvement of company employees and independent experts. The tone of the presentation should be businesslike, understandable, the volume should be small, but sufficient (depending on the goal).

In the business plan section "Types of goods (services)" describes all the goods and services of the company that are offered on the market to buyers. It is believed that today the entrepreneur is acting wisely, choosing goods and services, the production or provision of which requires minimal cooperation, supplies from outside, or when substitutability of raw materials and materials is achievable. A firm that wants to have a stable position in the market is usually engaged in the production of several types of goods at different stages of the life cycle.

Chapter "Markets for the sale of goods" is aimed at studying the markets and allows the entrepreneur to clearly imagine who will buy his product and where his niche is. When compiling this section, it is necessary to assess the potential market capacity, potential sales volume (supply) and actual sales volume, as well as determine the type of market where the bulk of the company's goods and services are sold.

In section "Competition in the markets" it is necessary to give answers to questions related to the competitiveness of the company, to identify weak and strengths conduct of business by competitors and determine what responses should be taken and which ones will be most effective.

The remaining sections of the business plan are covered in more detail in the relevant sections of this tutorial.

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1. Business planning

1.1 The essence and importance of business planning in enterprise management

Business planning(businessplanning)- an independent type of planned activity, which is directly related to entrepreneurship. As already noted, “business” is the economic activity of a subject in a market economy, aimed at making a profit by creating and selling certain products (goods, works, services). Under market conditions, it is unrealistic to achieve sustainable business success if you do not plan its development effectively, do not constantly accumulate information about your own state and prospects, about the state of target markets, the position of competitors on them, etc.

It is necessary not only to accurately represent your needs for the future in material, labor, intellectual, financial resources, but also to provide for the sources of their receipt, to be able to identify the efficiency of the use of resources in the process of the enterprise.

Business planning- this is an objective assessment of the own entrepreneurial activity of an enterprise, firm, and at the same time - a necessary tool for design and investment decisions in accordance with the needs of the market and the current economic situation.

In the general case, business planning provides for the solution of strategic and tactical tasks facing the enterprise.

Formal planning certainly takes effort, but it also provides considerable benefits:

Forces leaders to think ahead;

Provides a basis for making effective management decisions;

Increases opportunities in securing the firm necessary information;

Helps to reduce the risks of entrepreneurial activity;

Leads to clear coordination of actions of all business participants;

Allows you to anticipate the expected changes, prepare for a sudden change in the market situation.

1.2 Organization of the business planning process in the enterprise

For the successful organization of business planning in commercial organization four mandatory conditions(components), which are closely interconnected and constitute the infrastructure of the business planning process of a commercial organization.

Firstly, a commercial organization must have an appropriate methodological and methodological base for the development, control and analysis of the execution of a business plan, and employees of financial and economic services must be sufficiently qualified to be able to apply this methodology in practice. The methodological and methodological basis for the preparation, control and execution of a business plan forms an analytical block of the financial planning process.

Secondly, in order to develop financial plans, you need internal information about the activities of the enterprise and external information.

The basis of the information block of the business planning process are:

Economic information - interest rate forecast, inflation forecast, etc.;

Accounting information - information accounting(balance sheet, income statement, cash flow statement, appendices to the balance sheet) and management accounting;

Messages from financial authorities, information from institutions of the banking system, information about commodity, currency exchanges and other financial information;

Political information, etc.

In addition, the functioning of the business planning system is carried out within the framework of the current regulatory framework, which includes: laws, decrees of the President of the Russian Federation, messages of the Government of the Russian Federation, orders and orders of sectoral ministries, statutory documents, instructions, etc.

Thirdly, the business planning process is always implemented through the appropriate organizational structure and management system that make up the organizational unit of the process. The concept of the organizational structure includes: the number and functions of the services of the management apparatus, whose responsibilities include the development, control and analysis of the business plan of a commercial organization; a set of structural units that are responsible for the implementation of the business plan.

Fourthly, in the process of financial planning and control, large amounts of information are registered and processed. The software and hardware used in the process of financial planning and control constitute the software and hardware unit of the financial planning system.

Business planning is an ordered set of stages and activities associated with a situational analysis. environment, setting business planning goals, implementing planning (development of a business plan), promoting a business plan to the intellectual property market, implementing a business plan, monitoring its execution.

The following main stages of the business planning process can be distinguished:

1) preparatory stage;

2) the stage of developing a business plan;

3) the stage of promoting a business plan to the intellectual property market;

4) the stage of implementation of the business plan.

key point preparatory stage of business planning is the formation of a promising business idea. Business idea - the idea of ​​a new product or service, technical, organizational or economic solution, etc. Sources of new ideas can be:

Consumer reviews;

Products manufactured by competitors;

Opinion of employees of the marketing department;

Federal government publications on patents;

Conducted research and development work. Regardless of how a business idea is obtained, it is important to weigh and evaluate it carefully to make sure that it can actually form the basis of a successful enterprise.

After making sure that the business idea is promising, they proceed directly to the development of a business project and decide on the preparation of a business plan. A group of business plan developers is formed, the system of financial support for the business plan is determined and funding for its preparation is opened.

Promotion ideas, results of the project is a complex process of conveying meaningful information. initial stage stage of promotion of the business plan is the organization and conduct of the presentation of the business plan.

Business plan presentation - a summary of the main provisions of the business plan in negotiations with investors and potential partners.

Stage implementation The business plan covers the period from making an investment decision to the initial stage of the practical implementation of the project, including commercial production.

Implementing a business plan means completing all the work tasks in and out of the firm that are necessary to move a business project from the business plan stage to the actual production stage.

1.3 The role, practice and untapped opportunities of business planning in the Russian Federation

Today's Russian market develops intensively, it becomes more and more difficult to get super profits, focusing on chance and improvisation. Management Russian companies will have to learn to work in conditions of more stable, but low levels of income.

As already noted, business planning organizes and coordinates the management of the enterprise, ensures the development of an action program from start to finish. Regardless of what business processes are being implemented, business planning is a systematic methodology for achieving success for any type of business operation while maintaining acceptable levels of risk. We note three main reasons that cause the need to develop a business plan for the enterprise:

Ensuring an objective assessment of the business, taking into account medium-term and long term goals management;

Bringing the management of the enterprise to success as a result of using the methodology of business planning and its monitoring;

Creation of conditions at the enterprise, under which the ideas introduced by management in the most accessible and holistic form are communicated to others, and the attraction of often necessary financial resources is ensured.

Preparing a useful business plan is a laborious process that requires certain material costs and time spent by many specialists of the enterprise, united by a single leadership and one idea. Therefore, many managers of Russian enterprises avoid developing business plans, preferring to conduct management through an intuitive response to emerging situations. It is often said that the preparation of a business plan does not make much sense in a rapidly changing environment, since the provisions laid down in it become obsolete before they begin to be implemented. The situation really often changes very quickly. At the same time, the effective strategy of firms, along with long-term and medium-term forecasts, presupposes the preparation of their management systems for prompt response to unexpected critical situations. Many business problems can be avoided through business planning because they can be brought to management's attention before they become critical.

There is another argument in favor of developing a business plan for the enterprise. For management, the value of the process of preparing a business plan is no less important than the business plan itself. Instead of learning from expensive experiments real life a business plan allows management to avoid a number of fatal mistakes at the cost of several hundred hours of concentrated analytical work. Only an understanding of this allows us to come to the effective use of business planning in the practice of enterprise management.

There are several stages in the history of business planning in Russia.

Firststage- intensive use by managers of the fashionable concept of "business plan" and the preparation of documents under this name, which have nothing to do with the actual tasks of business planning. The main purpose of their preparation was the attempts of enterprises to attract financial resources from Western creditors and investors. Overwhelmingly, nothing came of this, which to a certain extent discredited the idea of ​​business planning among the leaders of the enterprise. Too quickly, creditors and investors figured out that the materials presented did not carry any meaningful content and one could not rely on their conclusions. We note in passing that in order to obtain financial resources, a business plan is a necessary but not sufficient condition.

Secondstage is characterized by a wide entry into the market of Russian business planning consulting services. Here, too, everything turned out differently: from proposals for developing a business plan in a few hours to creating a full-fledged document that is necessary first of all for the enterprise itself and that suits potential investors and creditors.

The thirdstage is associated with the realization by many business leaders of the usefulness of business planning as a tool for strategic and current management, without which the achievement of serious competitive advantages is possible only by a coincidence, the face of the unique intuition of top managers. Along with the involvement of specialized firms in the development of business plans, dynamically developing enterprises began to master this technology themselves and prepare relevant projects.

2. Business plan of the organization

2.1 The concept, purpose, objectives and features of drawing up a business plan

Business plan- a concise, accurate, accessible and understandable description of the proposed business, an essential tool when considering a large number of various situations, which allows choosing the most promising solutions and identifying the means to achieve them.

A business plan is a document that allows you to manage a business, so it can be presented as an integral element of strategic planning and as a guide for execution and control. The business plan is a kind of document that insures the success of the proposed business, at the same time, the business plan is a self-learning tool.

Basicpurpose The development of a business plan is the planning of the company's economic activities for the nearest and long-term periods in accordance with the needs of the market and the possibilities of obtaining the necessary resources.

In modern practice, a business plan performs five functions.

First of which is related to the possibility of using it to develop a business strategy. This function is vital during the establishment of the enterprise, as well as in the development of new areas of activity.

Secondfunction - planning. It allows you to assess the possibilities of developing a new direction of activity, to control the processes within the company.

Thirdfunction allows you to attract funds - loans, credits. In modern Russian conditions, without credit resources, it is almost impossible to carry out any significant project However, getting a loan is not easy. main reason is not so much the problem of high interest rates, but the increased non-performing loans. In this situation, banks take a whole range of measures to ensure the return of funds, among which the requirements of bank guarantees, real collateral and others should be noted, but the decisive factor in granting a loan is the presence of a well-developed business plan.

Fourthfunction allows you to attract potential partners to the implementation of the company's plans, who wish to invest their own capital or their technology in production. The solution to the issue of providing capital, resources or technology is possible only if there is a business plan that reflects the course of the company's development for a certain period of time.

Fifthfunction by involving all employees in the process of drawing up a business plan, it allows them to improve their awareness of upcoming actions, coordinate efforts, and create motivation to achieve goals.

In a market economy, there are many versions of business plans in form, content, structure, etc. The greatest differences are observed within the modifications of business plans depending on the purpose: by business lines (products, works, services, technical solutions); for the enterprise as a whole (new or existing).

There are two main approaches to developing a business plan.

First is that the initiators of the project themselves develop a business plan, and receive methodological recommendations from specialists, in particular, from potential investors. At second approach, the initiators of the business plan do not develop it themselves, but act as customers. The developers of the business plan are: firms specializing in the field of marketing activities, groups of authors, individual authors.

There are certain features in the development of business plans for various organizations, such as for single-point and multi-point organizations. A single-point organization is understood as an organization ( entity) consisting of one enterprise. Accordingly, an organization consisting of two or more enterprises will be multipoint. When planning the activities of such an organization, plans are first developed for each enterprise, and then the plans are reduced to one business plan. If the business starts for the first time, then only calculated indicators are included in the plan. If the business already exists, then the plan includes reporting data for the previous year, with which the indicators of the planned year are compared. Business plan for organizations with large investment project, requiring external funding - the most complex type of business plan. The first place here is occupied by indicators characterizing the investment project. Then the usual sections of the business plan, linked to the investment project, are outlined. A business plan for non-production organizations is different in that instead of a detailed production plan, it briefly outlines the planned list of services (works) that will be provided. In the first place here - the coverage of the conditions for the provision of services (performance of work), the availability of licenses, permits, certificates, ensuring the rights of consumers. Instead of a production plan, an operational plan is developed, which predicts the funds, premises and resources that will be needed to conduct business in the coming period, as well as the need for materials, labor force, means of communication, etc. The remaining sections of the plan are developed similarly to the plan of production organizations.

3. Structure and content of sections of the business plan

3.1 General structure of the business plan

business plan planning management

Externally, business plans may differ from each other, but the composition of their sections remains virtually unchanged. That is, it is advisable to propose the following optimal, in our opinion, business plan structure: title page, abstract, confidentiality memorandum, table of contents. Then its main sections: summary, history of the organization's business (description of the industry), characteristics of the organization's business object, analysis of the organization's business environment, marketing plan, production plan, organizational plan, financial plan, risk assessment and insurance, applications.

Let's move on to a detailed review of the structure of the business plan and the content of its sections.

3.2 Title page, table of contents, confidentiality memorandum, business plan summary

Business plan starts with titularleaf, which usually indicate: the name of the project, the place of preparation of the plan, the author of the project, the name and address of the enterprise, telephone numbers, names and addresses of the founders, the purpose of the business plan and its users.

The title page usually contains a confidentiality memorandum. It is drawn up in order to warn all persons about the non-disclosure of the information contained in the plan and its use solely in the interests of the company that submitted the project.

Also, the title page may contain a requirement to return the business plan to the author if he does not call for investing in its implementation.

After the title page follows table of contents- wording of the sections of the plan indicating the pages and highlighting the most important points in accordance with the characteristics of a particular project.

The business plan may contain abstract, which provides a brief description of the purpose and main provisions of the business plan (0.5-2 pages).

In administered the task of compiling a business plan and the circle of persons to whom it is addressed are indicated.

Summary(business concept) - a summary of the main provisions of the proposed plan, i.e. information about the planned business and the goals that the enterprise or entrepreneur sets for himself, starting his own business or developing an existing one. The summary is compiled after writing all sections of the business plan, as it contains the most basic of all its sections. The summary contains the following data: ideas, goals and essence of the project; features of the offered goods (services, works) and their advantages in comparison with similar products; strategies and tactics for achieving the set goals; qualification of personnel and especially leading managers; forecast of demand, sales of goods (services, works) and the amount of revenue in the coming period; the planned cost of production and the need for financing; expected net profit, level of profitability and payback period; main success factors.

3.3 Business history of the organization (industry description)

This section contains basic information about the company and the scope of its activities. The actual position of the enterprise in the market is assessed, the directions of its development for the future are indicated. Specifies the type of proposed business. The types of activities that the enterprise intends to engage in or is already engaged in are represented. The positive and negative aspects of the location of the enterprise are described. This section also contains a general description of the industry. The section ends with the formulation of the mission and goals of the enterprise and the definition of a business strategy.

3.4 Characteristics of the business entity of the organization

This section presents a description of the company's products from the consumer's point of view. For this purpose, the following information is provided: needs satisfied by the product; quality indicators; external design; comparison with other similar products; the main directions of product improvement.

3.5 Marketing plan

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

The main principle of marketing is the orientation of the final results of production to the requirements and wishes of consumers.

This section, referred to as the "Marketing Plan", explains the main elements of the plan in terms of products, markets, development various industries. This section contains information about: what marketing strategy is adopted by firms; how the goods will be sold - through their own company stores or through wholesale trade organizations; how prices for goods will be determined and what level of profitability on invested funds is expected to be realized; how it is supposed to achieve sales growth - by expanding the sales area or by searching for new forms of attracting buyers; how it is supposed to achieve a good reputation of the products and the company itself in the eyes of the public.

3.6 Production plan

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

Depending on the type of business, a brief description of the features is given in the production plan technological process manufacturing products or providing services. The production plan is formed on the basis of the marketing plan for manufactured products and the projected production capacities of the enterprise. Business planners in this section should show that the business can realistically produce required amount products at the right time and with the required quality.

The structure of this section can be as follows: production technology, industrial cooperation, production process control, environmental protection system, production program, production facilities and their development, the need for long-term assets, the need for current assets, cost forecast.

3.7 Organizational plan

This section of the business plan is devoted to the company's management system and its personnel policy. The section structure can look like this: organizational structure, key management personnel, professional advisors and services, personnel, personnel policy of the company, calendar plan, plan social development, legal support of the company.

Organizationalstructure is a method and form of association of workers to achieve the production and management goals set for the enterprise.

3.8 Financial plan

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

It is from this section that the manager learns about the profit that he can count on, and the lender - about the ability of a potential borrower to service the debt.

This section presents data: a statement of financial results, a balance of cash expenditures and receipts, a forecast balance of assets and liabilities (for an enterprise), a break-even analysis, a financing strategy.

3.9 Risk assessment and insurance

The activities of business entities are constantly associated with risk. There are various definitions of the concept "risk", in the most general view risk can be defined as the probability of some undesirable event occurring or, what is the same, the possibility of occurrence of conditions leading to negative consequences.

There are different types of risk. Traditionally considered:

1. Marketrisk- the risk of a decrease in the value of assets due to changes in market factors. For example, will there be a market in the future, will it grow at a rate that will benefit the business, is the firm's gross profit margin sufficient to survive a price war, if one occurs.

2. Riskcompetingtechnologies( whether a competitor can develop technology that will make yours obsolete; whether any new technology can prevent the enterprise from successfully accomplishing its goals).

3. Riskcompletionortechnicalrisk( whether the proposed project, technology or activity is reliable enough for everything to work as intended).

4. Externalrisk(what is the likelihood that someone or something (government, unions, subcontractors, transport, etc.) will stop or slow down the operation of the enterprise).

5. Interiorrisk( whether there are enough personnel for the enterprise to function normally; if not, is it possible to get it in a timely manner and on favorable terms).

6. Politicalrisk(there is, or is expected to be, any government regulation that may hinder success; whether mandatory permits from special authorities, such as environmental protection, health authorities, etc., will be obtained when required).

7. resourcerisk(whether there will be a sufficient number of customers, materials or products for a period significantly exceeding the maturity of the costs of financial resources; whether the partners have enough financial, human and intellectual resources to fully complete the intended project).

8. Riskcapitalinvestments(whether inflation, changes in exchange rates or government policy can significantly affect the amount of investment; what is the likelihood that as a result of these changes the company will lose all or part of its capital).

9. Risklossesproperty- the exposure of the property of the enterprise, including real and "invisible" assets, to the risk of complete loss or damage (fire, theft).

10. Risklossestime- occurs due to the possibility of failures and interruptions in the functioning of your business or delays in receiving payments on investments made.

11. Riskdefaultobligations- includes the responsibility of the enterprise to customers, to people involved in your business, to those who use or rely on your products or services, and to society as a whole.

12 . Pproductionrisk. The meaning of production risk lies in the fact that at the time of the establishment of the enterprise, its owners, in fact, make a strategically important and, at the same time, very risky decision - to invest in this particular type of business. If the choice of business turns out to be erroneous, then the owners will suffer significant financial and temporary losses;

13. Ffinancialrisk. In this case, we are not talking about the riskiness of choosing to invest in certain assets, but about the riskiness of the policy regarding the advisability of attracting certain sources of financing for the company;

14 . Rlawsuitdecreasepurchasingcapabilitiesmonetaryunits. Its meaning lies in the fact that inflation can lead to a decrease in business activity, profits, profitability, etc.;

In a market economy, a business plan is a working tool used in all areas of business. The business plan describes the process of the company's functioning, shows how its leaders are going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-developed business plan helps the company grow, gain new positions in the market where it operates, draw up long-term plans for its development, concepts for the production of new goods and services, and choose rational ways to implement them. The business plan is permanent document; it is systematically updated, changes are made to it, related both to changes taking place within the organization, and changes in the market where the company operates, as well as in the economy as a whole. A business plan, as a rule, is compiled by each enterprise, although the possibilities for preparing such documents may be different: a small firm can attract specialist consultants to develop a business plan. Thus, a business plan is not only an internal document of the company, but can also be used to attract investors and creditors. Before risking some capital, investors must be confident in the solvency of the development of the project and aware of its effectiveness. In order to achieve the greatest success in the market of goods and services, including the international one, it is necessary to competently, rationally plan your activities through business planning, primarily taking into account the peculiarities of the Russian economy.

Bibliographic list

1. Barinov, V.A. Business planning: Uch. allowance. 3rd ed. M.: FORUM, 2010. 256 p.

2. Textbook for universities / Ed. V.M. Popova, S.I. Lyapunova, S.G. Mlodika. M.: Finance and statistics, 2012. 816 p.

4. Chernyak, V.Z. Business planning: Textbook for universities. - M. UNITY-DANA, 2013. 470 p.

5. Shevchuk, D. A. Business planning: textbook. allowance / D. A. Shevchuk. Rostov n / D .: Phoenix, 2011. 208 p.

6. Orlova, E.R. Business plan: main problems and errors that arise when writing it / E.R. Orlov. 2nd ed., rev. and additional Omega-L, 2012. 152 p.

7. Lipsits, I.A. Business plan - the basis of success: A practical guide / I.A. Lipsitz - 2nd ed., revised. and additional M.: Delo, 2012. 112 p.

8. Platonova, N.A. Enterprise planning / N.A. Platonova, T.V. Kharitonov. Moscow: Business and Service, 2010. 432 p.

9. Collection of business plans: a practical guide / ed. Yu. N. Lapygin. M.: Omega-L, 2012. 310 p.

10. Moroshkin, V. A. Business planning: Textbook / V.A. Moroshkin, V. P. Burov. M.: FORUM: INFRA-M, 2009. 256 p.

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University: VZFEI

Year and city: Yaroslavl 2009

Introduction 3

1 Business plan definition, history 4

2 Basic information 4

3 Reasons for developing a business plan 6

4 Customers and developers 7

5 Functions of a business plan 7

6 Goals and objectives of the business plan 8

7 The role of a business plan in a market economy 9

8 Business plan sections 10

Conclusion 16

References 17

Introduction

The success of any enterprise directly depends not only on the influence of market mechanisms, but also on how successfully it plans its actions. The stage of preliminary analysis and planning of the planned activity should always precede the stage of implementation and operation. In this case, a preliminary assessment, analysis of the profit, calculation of profitability, liquidity, etc., is important, since on the basis of these indicators the enterprise decides on further activities in this direction.

The primary analysis of the activity should identify the weakest sides of the enterprise in order to further correct them, and the strengths - in order to further develop them.

Business planning allows you to look into the future of the organization, provide for the goals, scope, scale and results of its activities in relation to sources and costs.

1 Definition of a business plan, the history of its occurrence

Every business organization starts with a business plan. It reflects the problems that entrepreneurs will face in the process of achieving their goals. Systematization of these problems in the appropriate sections of the business plan helps to develop and ensure their most appropriate solutions. The content and degree of specification of sections is determined by the specifics and scope of its activities.

By definition, business plan is a management system aimed at improving the work of any company, regardless of its field of activity. A business plan is not only an internal document of the company, but it is also needed to establish useful contacts and should be in such a form that the partner can get a clear idea of ​​​​the essence and prospects of the company.

In Russia, the use of a business plan becomes mandatory in 1994-1995. This fact was caused by the large-scale development of a market economy in the country. In January 1995, the Moscow government, for example, published a decree recommending the use of a business plan in order to improve methods for calculating the economic efficiency of design solutions and the commercial feasibility of investing in the design and construction of facilities and urban complexes.

2 Basic information

The business plan acts as an objective assessment of one's own entrepreneurial activity, and at the same time as a necessary tool for design and investment decisions in accordance with market needs. It characterizes the main aspects of a commercial enterprise, analyzes the problems that it will face, and determines how to solve them. Consequently, a business plan is at the same time a search, research and design work.

It would not be an exaggeration to call a business plan the basis for managing not only a commercial project, but also the enterprise itself. Thanks to the business plan, management has the opportunity to look at their own enterprise as if from the outside. The very process of developing a business plan, which includes a detailed analysis of economic and organizational issues, makes you mobilize.

The business plan provides for the solution of strategic and tactical tasks facing the enterprise, regardless of its functional orientations:

Organizational, managerial and financial and economic assessment of the state of the enterprise;

Identification of potential business opportunities, analysis of its strengths and weaknesses;

Formation of investment goals for the planned period;

The business plan justifies:

General and specific details of the functioning of the enterprise in market conditions;

Choice of strategy and tactics of competition;

Assessment of financial, material, labor resources necessary to achieve the goals of the enterprise.

The business plan gives an objective idea of ​​the possibilities for the development of production, ways to promote goods on the market, prices, possible profits, the main financial and economic results of the enterprise, identifies risk zones, and suggests ways to reduce them. A business plan is used regardless of the scope, scale, ownership and legal form of the company. It solves both internal tasks related to the management of the enterprise, and external ones, due to the establishment of contacts and relationships with other firms and organizations.

What gives firms a well-written business plan?

1. Determines the prospects for the development of the company, allows you to be prepared for changes in the market and economic situation.
2. Improves the qualifications of the management apparatus, i.e. makes you think, reflect on the capabilities of the company, competitors and make qualified management decisions.
3. Makes it easier for young firms to hire qualified staff.
4. Helps to identify key customers and competitive strategy.
5. Facilitates the supply of raw materials, goods without prepayment, because suppliers can be convinced of the reliability of the partner company.
6. Reduces the risk of bankruptcy.

3 Reasons to develop a business plan

The need to draw up a business plan is due to the following reasons:

Solving the issues of planning, construction of projects, their implementation, expansion, restructuring, modernization and other reasons;

Raising funds in the form of loans for the implementation of projects, commercial transactions;

Attracting potential partners to the implementation of the company's plans, who can invest their own capital or the latest technologies they have.

4 Customers and developers

Business plan customers are legal and individuals, carrying out entrepreneurial and investment activities, the conditions and results of which are analyzed and forecasted in the business plan. The developers of the business plan are firms specializing in the field of marketing activities, groups of authors, individual authors. If necessary, consulting firms and experts are involved.

When developing a business plan, the interests of all parties involved are subject to mutual consideration:

Customer (client) of the business plan;

Contracting firms detailing the concept of a business plan;

The consumer using the product or service.

The preparation of a business plan is preceded by an analysis of the financial and economic activities of the enterprise, the market and feasibility studies of various alternatives for the development of the enterprise based on generally accepted international standards, financial and economic activities of the enterprise, market and feasibility studies of various alternatives for the development of the enterprise based on generally accepted international standards.

5 Functions of a business plan

The first function is related to the possibility of using it to develop a concept, a business strategy. This function is vital both during the creation of enterprises and the development (selection) of new areas of activity.

The second is a planning function that allows you to evaluate the possibilities for developing a new direction of activity, control the processes of enterprise development, and the implementation of a business plan.

The third function - allows you to attract funds (loans and credits).

The fourth function - allows you to attract potential partners to the implementation of the plans of the enterprise, who will be able to invest their own capital or the latest technologies they have. The business plan must convince the potential investor that he will be able to make a profit by entering into a commercial relationship with this enterprise.

The fifth function - helps to detect in the preliminary state those problems of the development of the enterprise, which in the future threaten to develop into serious obstacles and significantly complicate the work.

6 Goals and objectives of the business plan

The purpose of developing a business plan is to plan the business activities of the company for the near and long term in accordance with the needs of the market and the possibilities of obtaining the necessary resources.

The objectives of the business plan are:

Build long-term and short term goals firms, strategy and tactics of their achievement;

Determine the specific relationship of the company's activities, target markets and the place of the company in these markets;

Estimate production and non-production costs;

Determine composition marketing enterprises market research, sales promotion, pricing, etc.;

Assess the financial position of the company and the compliance of the available financial and material resources with the possibilities of achieving the set goals.

Depending on the market situation and the purpose of drawing up, business plans can be different and are developed in various modifications depending on the purpose: for business lines (products, works, services, technical solutions), for the enterprise as a whole (new or already existing). A business plan can be aimed at both the development of an enterprise and its financial recovery. The activity of the entire enterprise or its separate division can also be planned.

7 The role of a business plan in a market economy

Of particular importance in market conditions are the development and implementation of plans for organizing and developing a business - a business plan. The statistics on new venture failures indicate that the risk is quite high. A business plan is used to anticipate and possibly prevent these problems. Planning is an essential part of entrepreneurial activity.

The concept of "planning the activities of the company" has two meanings. The first is general economic, from the point of view of the general theory of the enterprise, its nature. The second is control and management. Here planning is one of the functions of management, the ability to foresee the future of the enterprise and use this foresight.

Both aspects of planning are closely related. The possibility of planning, as a specific type of activity, follows from the nature of the firm, is directly determined by general conditions management. As practice has shown, the use of planning creates important advantages:

• makes it possible to prepare for the use of future favorable conditions;
• clarifies problems that arise;
• encourages managers to implement their decisions in future work;
• improves coordination of actions in the organization;
• creates prerequisites for improving the educational training of managers;
• increases the ability to provide the company with the necessary information;
• contributes to a more rational distribution of resources;
• improves control in the organization.

The modern market makes serious demands on the enterprise. The complexity and high mobility of the processes taking place on it create new prerequisites for a more serious application of planning.

8 Business plan sections

The scope of a business plan depends on the purpose of its preparation. The internal business plan is not regulated either by volume or by the structure of sections. The business plan can be used for restructuring, privatization of enterprises, as well as for obtaining external investments. A business plan submitted with the aim of obtaining large or medium-sized investments (credit resources), as well as designed to interest a large investor, should be set out on no more than 50-80 pages. As a rule, the specified volume does not include applications that supplement the business plan and confirm its reality.

The key components of every business plan are the three Ms - management, marketing, money.

Sections related to project management, marketing and financing are a must in any business plan. Other sections may vary depending on the specifics of the company and the project.

International standards for drawing up a business plan provide for the following structure, although in fact there may be more or less sections than in the version presented here.

• Enterprise goals.

The section shows the main goals of the enterprise and their combination in different periods of the business plan. Goals are ranked, concretized; possible compromises between them are determined.

The first section, like all the others, is built in such a way as to solve two problems: external and internal. The external one is to convince the creditor partners of the success of the case; internal - serves as a reliable main and benchmark for entrepreneurial activity during the period for which the plan is designed.

• Information about the enterprise as a whole.

The section presents the name of the enterprise, its legal form, date of registration with the state body, address. In some cases, the section may reflect the history of the enterprise and its previous activities.

• Organizational structure and personnel.

The section reflects:

Principal organizational structure of the enterprise;

The need for key employees by type of work, qualifications, experience, responsibility for specific areas;

Prospects for the need for changes in personnel;

Ways to improve skills;

Forms of legal service.

• Product and service.

The section shows:

Purpose of the product and possible areas of its application;

Its main technical, qualitative and other parameters;

Original and unique features;

Reasons for value to the consumer;

Disadvantages;

Possible modifications.

Provides information about:

Product life cycle;

The time required for its development and launch into production;

Possibilities of release and sale;

Protected by patents and licenses;

On the alleged competitiveness, including in the foreign market.

The section provides a detailed description of the market for goods produced by the enterprise.

• Foreign economic relations.

The section reflects, first of all, the organizational support of foreign economic relations:

The procedure for registering an enterprise as their participant;

Terms of opening a foreign currency account;

Procedures for declaring property and goods exported abroad;

The specifics of the legislation of the importing country.

• Competitiveness analysis.

The section discusses how an enterprise searches for a market niche, and compares it with competitors in various fields, such as:

Product quality;

Package;

Additional and after-sales services;

Opportunities for price reductions.

• Sales forecasting.

In this section, there is a calculation of sales volume up to 5 years in general for all markets and for each market separately in monetary and physical terms, the price level for individual products in various markets is approximately determined, and the sales strategy is considered.

• Implementation costs.

The section reflects the expected costs of product packaging, transportation, warehousing and storage.

• Organization of production.

First of all, the section describes the technology that the company intends to use, the costs of its implementation, the necessary patents, licenses, know-how. The production base is described (availability of space, equipment, sources, forms and terms of its development). Products that will be produced on our own base are listed.

The section shows the expected sources, terms and forms of providing production with raw materials, materials, energy, etc. The organization of control over the quality of products and the costs of it are presented.

• Expected profit

Presented here:

Estimated sales volumes for 5 years, including the first year provisionally;

Variable costs over 5 years;

Fixed expenses for 5 years;

Trading profit and loss, as the difference between gross profit and overhead;

Net profit or loss, as the difference between trading profit and total production costs.

• Risk and insurance.

The section discusses the main types of risks associated with the functioning of the company, their causes, the estimated time of occurrence. The main measures aimed at reducing or preventing damage, both economic and technical, are being formed.

Generalizing.

The most interesting sections for partners are described in a concise form and in the appropriate sequence and several specific options for such generalizations are compiled for various types counterparties.

Conclusion

Planning is an essential part of any business. Its importance is expressed in the well-known aphorism: "To plan or be planned." The meaning of the statement lies in the fact that a company that does not know how or does not consider it necessary to plan its activities, itself becomes an object of planning, a means to achieve other people's goals. A serious approach to planning creates the basis for a sustainable and efficient business.

The main planning tool is a business plan. A business plan is a concise, accurate, accessible and understandable description of the proposed business, allowing you to choose from a large number of different situations, the most promising solutions and determine the means to achieve them.

Currently, in countries with developed market economies, business plans have taken their rightful place among modern business tools. In Russia, the process of accumulating experience is still going on to develop these plans, which are so necessary for obtaining funding, formulating their own ideas in terms of business, assessing the viability of the proposed facility.

The business plan should become firmly established in the practice of Russian entrepreneurship as a tool for strategic planning and required document for conducting business negotiations with investors, creditors, as well as a source of information for state governing bodies (ministries, committees, administrative authorities, etc.).

List of used literature

1. Vesnin V.R. "Management for Entrepreneurs" - Moscow, Antikva, 1993

2. Volkov O.I. "Enterprise Economics" - Moscow, Nauka, 1997

3. Radionov B.N. "Organization of enterprise management planning" - Moscow, Finance and Statistics, 1998

4. Eric S. Siegel. Business plan guide. M.: MT-Press, Sirin, 2003. - 224 p.

5. Pivovarov K.V. Business planning. Seventh edition M.: 2005. - 189 p.

6. Barinov V.A. Business planning - M .: Forum-Infra M 2004. - 258 p.

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Planning in any business is its foundation. In business, it is especially important to draw up a plan, because an entrepreneur must visualize how profitable his enterprise is.

What is a business plan

So, it should be immediately indicated that not a single undertaking can do without proper planning, regardless of the scale of the planned enterprise. A business plan is a document that regulates the activities of a company. It contains all the important information about the owner, industry, competition, sales and much more.

The concept of a business plan is quite extensive, in fact, it is a step-by-step guide to the action of the entrepreneur himself, in which everything is laid out point by point. It also takes into account possible risks and ways to solve potential problems. The business plan necessarily contains calculations, not only current costs, but also the expected profit.

In general, you need to consider in detail the sample, its tasks and functions. It should also be noted that for each individual enterprise the plan is individual, and the businessman draws it up exclusively for himself.

Basic principles

Its definition means business planning. In the future, not only the organizer himself, but his entire team will strictly act according to the plan. Accordingly, this should not be a collection of scientific terms, but a guide to action written in a simple and accessible language that everyone, even a non-specialist, can understand. For example, if an investor is involved in an organization, he must understand the essence of the business plan.

It should also be borne in mind that, depending on the circumstances, the plan can be adjusted. Calculations, terms of project implementation and much more can change. However, the business plan has certain objectives.

Business plan objectives

It is clear that the entrepreneur faces not one, but several tasks. Here are some of them:

• Designate the prospect of its development, how it will behave in the market.
• Determine the sales flows, for which category of the population the final product is designed.
• Find out what percentage of the market the company should win.
• Decide on the assortment of the company and designate
• Find out what difficulties an entrepreneur may face at different stages of project implementation, and how to solve problems.
• In what direction will the company move and how it will develop in the future.
• How much does the project cost? These are obligatory calculations that will help the organizer to assess their financial capabilities.

Quite mistakenly, many businessmen believe that a business plan is not a mandatory component, and it is quite possible to do without it. But this is not at all the case, because without it it is impossible to clearly coordinate their actions. By the way, a business plan is needed not only at the stage of organizing an enterprise, but also for its development.

Purpose of the business plan

The main goal of a business plan is to make sure that the enterprise is profitable and to properly distribute actions and forces. In addition, you need to clearly understand how the organization will behave in today's market.

Another important goal of a business plan is market research. To determine the profitability of an event, you need to find answers to important questions:

• How much is the product in demand in the modern market?
• Is there any competition?
• What is needed to set up a business?
• Where to look for suppliers?
• Where and how to find clients?
• What will be the ratio of the cost price and the market value of the product?

To answer these and other similar questions, market research should be conducted. It is better to entrust it to a marketer. Only best business plans, compiled by professionals, guarantee success in entrepreneurial activity, and it is impossible for a beginner to cope with the task.

Business plan features

In the modern economy, there are four functions of business planning:

1. Planning is mandatory at the stage of organizing a new company and during a certain period of its activity.
2. The main function of the business plan is to assess the capabilities of the enterprise and control the processes of organization and development.
3. Get a loan: This will require you to provide a spending plan.
4. Attract investors: without a detailed business plan, it is impossible to obtain funds to open or develop an enterprise.

Do not forget that they are not limited to the above. The main one is to help the entrepreneur correctly assess his capabilities and distribute actions to achieve the goal.

Business plan structure

There is no clear definition of how to create a business plan, and there are no clear requirements for writing it, every entrepreneur writes it in any form. It can be divided into several articles:

1. A summary should briefly describe what will be discussed next.
2. Next, you need to identify the goals and objectives of planning. That is, you need to conditionally determine what needs to be done in order to get a certain result.
3. Make a real description of the company, how many employees it will have, where and on what area it will be located.
4. Financial plan, that is, determining the amount start-up capital how it will be distributed as a percentage, estimated income and price policy enterprises.
5. It is necessary to draw up a review of competitors, identify their weaknesses and understand how they can be surpassed.
6. Production plan, that is, a description of the technological process - from the search for a supplier and the purchase of raw materials to the determination of the final buyer.
7. Next, you need to designate the organization of the workflow and the enterprise management system.
8. The last thing to consider is the staffing of the enterprise and the distribution of responsibilities among staff.

Since the concept of a business plan is ambiguous, its structure may vary depending on the scale of the organization and many other factors.

Business Plan Example

There are no clear requirements for writing a plan, so you can simply consider an example and write it yourself. For example, for a small business, it will begin with a summary, that is, with a brief writing of the project.

Next, you need to write in detail what the company will specialize in, for example, retail food or building materials. It is also necessary to determine where the office or store will be located, in what area and with what population density.

The next step is marketing research. First of all, it is necessary to identify the presence of competitors and evaluate their activities. Then designate the target audience, that is, the circle of consumers for whom the product or service will be calculated. If, for example, this is a grocery store, then residents of the nearest houses will be its regular customers.

The next step is to calculate financial costs. It is necessary to calculate everything - from the lease of premises and the purchase of equipment to the purchase of raw materials and payment for the work of personnel. You also need to calculate the profit that the enterprise will bring, that is, make a forecast.

We must not forget that in any business there are risks, they must be minimized. For example, if there is real competition, then first of all you need to think about promoting the enterprise, that is, about high-quality advertising, and this entails additional costs.

Actually, if you need a sample business plan for a small business, then it is easy to find it on the net, but only for reference. You should not be guided by them, because each case is individual.

The main mistakes when drawing up a business plan

Unfortunately, without experience, it is difficult to correctly plan. Despite the fact that a business plan is a document that does not have a specific form, some nuances must be taken into account. For example, it should not contain unnecessary information, everything written should have a certain meaning.

Before you create a business plan that is clear and understandable, you need to clearly identify the goals of the enterprise. Because the ways to achieve them must be real and accessible. In addition, you need to clearly analyze the market, adequately assess the competition. It is present in any industry, it must be taken into account in the first place.

Output

So, a business plan is a guide to action for an entrepreneur, which will help him correctly distribute his opportunities and attract investments. You need to prepare a plan yourself and know it very well. It is not necessary to write a lot, the main thing is to highlight key questions and the core of the event.

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Posted on http://www.allbest.ru/

Ministry of Education and Science Russian Federation

Federal State Budgetary Educational Institution

higher professional education

"South Ural State University"

in the discipline "Business planning"

The role of business planning in organizing a new enterprise

Performed:

st-ka Mn-423,

Gasparyan Hamest

Chelyabinsk 2014

Introduction

Conclusion

Introduction

The relevance of the chosen topic of work is due to the fact that every small business entrepreneur, both a beginner and a functioning one, must not only clearly imagine the need for the future in financial, material, labor and intellectual resources and the sources of their receipt, but also be able to clearly calculate the effectiveness the use of these resources in the process of production and economic activity of the company. It is impossible to achieve sustainable success in a small business without a clear planning of its activities, constant collection and analysis of information both about the state of target markets, the position of competitors on them, and about their own prospects and opportunities. business planning market competitor

Planning the activities of the company with the help of a business plan provides many benefits, for example:

1. Makes executives actively engage with the firm's prospects.

2. Allows for clearer coordination of ongoing efforts to achieve the goals.

3. Establishes the performance indicators of the company, necessary for subsequent control.

4. Forces the manager to more clearly and specifically define the company's goals, strategies and tactics to achieve them.

5. Makes the company more prepared for sudden changes in market situations, that is, reduces adaptation time.

6. Establishes the duties and personal responsibility of all managers of the company to ensure the achievement of goals.

A correctly drawn up business plan shows the prospects for the development of the company, that is, ultimately, it answers the most important question for a businessman - is it worth investing in this business and will it bring income that will pay off all the effort and money spent. That's why important point when drawing up a business plan is the degree of participation in this process of the entrepreneur himself. The need to prepare a business plan is clearly seen when solving such urgent tasks of the company's activities as:

1. Preparation of applications for existing and newly created private and joint-stock companies to receive loans.

2. Substantiation of proposals for the privatization of state-owned enterprises.

3. Opening a new business and determining the profile of the future company and the main directions of its commercial activity.

4. Re-profiling an existing company and choosing new directions and ways to carry out its activities.

5. Receiving state and municipal subsidies.

6. Preparation of prospectuses for the issue of securities (shares and bonds) of privatized and private firms.

7. The company's entry into the foreign market and the attraction of foreign investment.

1. The essence and significance of a business plan for creating a new business

First, let's define a business plan. In the literature, there are various approaches to this concept, but in general they all have the same meaning. Summarizing the results of the analysis of literary sources, we can say that the business plan, as one of the most common types of plans at present, is:

A working tool for an entrepreneur to organize their work;

A detailed program (of rationally organized measures, actions) for the implementation of a business project, which provides for an assessment of costs and income;

A document characterizing the main aspects of the activity and development of the enterprise;

The result of research and justification of a specific direction of the company's activities in a particular market.

A more systematic interpretation of the concept of "business plan" is given in his book by N.D. Strekalova: “A business plan is a written document that is a strategic plan for creating and / or developing a company's business. It reflects the current state, goals and strategy for achieving them, the expected needs and expected results of the company's business development.

The preparation of a business plan is preceded by the following work:

Analysis and assessment of the current state of the enterprise;

Analysis of the needs and problems of the market (consumers, intermediaries, competitors, suppliers, the position of the enterprise in the market);

Analysis of the impact on entrepreneurial activity of the state of the industry to which the enterprise belongs, the factors of the macro-environment of the enterprise (economic, political, demographic, scientific and technical, natural, cultural);

Determination of the main directions and formulation of quantitatively justified goals of the enterprise for the billing period;

The development of action plans that ensure the preparation of a business plan stages is the choice of the scope of business and the definition of its boundaries. The problem of rational choice is complicated by the fact that there are quite a lot of spheres (or directions) of entrepreneurial activity, as well as criteria for evaluating their effectiveness.

The entire planning process in an organization can be divided into two main stages: the development of an organization's strategy (strategic planning) and the definition of tactics (operational or tactical planning).

Today, strategic planning is the most important prerequisite for the successful survival of small businesses. Business planning is a component of strategic planning. Responsibility for development lies with the management of the organization, since strategic planning requires high responsibility and large-scale coverage of all personnel activities.

Tactical planning distributes and manages all the resources of the organization in such a way as to ensure the fullest possible achievement of strategic goals. It usually covers the short, medium and partly long term.

The plan as a result of planning for performers is a policy document and should include both mandatory and recommendatory indicators, and with an increase in planning time, the number of indicative (recommendatory) indicators grows. Specific activities, goods, services and works, as well as structures, technologies and procedures can be planned.

Today, business planning still remains one of the most "sore points" of Russian management, and the planning system is the weakest link in the management of Russian enterprises.

At present, Russian business is entering a new stage of its development, when without strategic planning for the future, without setting strategic goals and objectives for several years, developing business plans and understanding where and how to move, what needs to be done today to achieve them, it is impossible to move forward successfully.

2. The role and importance of business planning for small and medium-sized businesses

Regardless of the sector of the economy, entrepreneurial activity requires the preparation of a competent business plan. Such a document is drawn up for the purpose of planning and effective business management and is one of the main tools for enterprise management.

The development of a business plan requires an analysis of many aspects and is a time-consuming and resource-intensive process, but, despite this, the development of a business plan is necessary for both large and small businesses. The expediency of investing funds must be calculated and justified.

A business plan for small and medium-sized businesses provides for the solution of such issues facing the enterprise as assessing its current state, identifying the strengths and weaknesses of entrepreneurial activity, and formulating business goals for the planned period.

Success in the world of SMEs is critically dependent on three elements:

1. Understanding the general state of affairs at the moment;

2. Presentation of the level that you are going to reach;

3. Planning the process of transition from one state to another.

A business plan solves these problems. A well-developed business plan is a working tool with the help of which the enterprise is managed and its activities are monitored. It effectively helps small and medium-sized businesses in the implementation of specific production, marketing, technical, financial, personnel policies, in identifying and eliminating deficiencies in management and failures. The business plan is not only an internal document of the enterprise, it is also used when establishing or expanding contacts with partners:

1) intermediaries in the sale of the company's products;

2) suppliers of raw materials, materials, fuel, equipment;

3) possible sponsors.

The business plan of a small and medium-sized business begins to “work” even before it is born. The very process of drawing up a plan, a detailed analysis that precedes its writing, makes the management impartially and impartially consider the planned activity in all details, carefully analyze their ideas, check the feasibility and feasibility of their implementation.

Small companies today are forced to engage in business planning in order to survive. The conducted research has led to the conclusion that successful enterprises do carry out strategic planning and use a strategic approach.

There are clear benefits to using strategic planning in small businesses, but there are a number of barriers to it. widespread use in the process of management.

Entrepreneurs face the following obstacles:

lack of time;

Constant workload of current work;

High costs;

Lack of special knowledge, skills and planning experience;

Lack of trust in employees and consultants, fear of business failure.

A small firm has its advantages and disadvantages.

The benefits include:

Simple organizational and managerial communications;

Small number of management personnel;

Mobility and flexibility of transition to innovations and other activities;

Narrow specialization by type of business;

Use of areas of activity that are unprofitable for large enterprises;

High adaptability of business to local conditions;

High receptivity to fundamental innovations.

The disadvantages include:

Limited resources (financial, material, labor);

Weak credit facilities;

Subordination to the goals of large-scale production;

Great overload of personnel;

Relatively low wages.

The business plan of a small and medium-sized business allows you to show the profitability of the proposed project and attract potential counterparties, potential financial partners. He can convince investors that the entrepreneur has found attractive development opportunities that allow him to effectively implement the intended and, the enterprise has an effective, realistic and consistent program for achieving the goals and objectives of the project. The investor will invest his funds only in the project that guarantees him the maximum profit with sufficient probability.

Business planning, as a necessary element of management of a small and medium-sized business, performs a number of important functions in the business system, including highest value have the following:

1) initiation - activation, stimulation and motivation of planned actions, projects and transactions;

2) forecasting - foreseeing and justifying the desired state of the company in the process of analyzing and taking into account a combination of factors;

3) optimization - ensuring the choice of an acceptable and best option for the development of an enterprise in a specific socio-economic environment;

4) coordination and integration - taking into account the interconnection and interdependence of all structural divisions of the company with their orientation towards a single common result;

5) management security - providing information about possible risks for the timely adoption of proactive measures to reduce or prevent negative consequences;

6) ordering - the creation of a single general order for successful work and responsibility;

7) control - the ability to quickly track the implementation of the plan, identify errors and its possible correction;

8) upbringing and training - the favorable impact of models of rationally planned actions on the behavior of employees and the possibility of learning them, including from mistakes;

9) documentation - presentation of actions in documentary form, which can be evidence of successful or erroneous actions of company managers.

The motives for planning a small and medium-sized business of its activities can be considered the following:

The very process of business planning, including the analysis of the idea, forces the entrepreneur to objectively, critically and impartially look at his business from all its sides. A plan is a well-planned itinerary that reflects the sequence of actions and priorities in a resource-limited environment and helps to prevent errors in its implementation;

The business plan is the working tool that, when properly used, will help the entrepreneur to quickly control and manage the company;

The completed business plan is the entrepreneur's means of communicating his business ideas to all stakeholders (bank manager, other financial investors, government agencies, professional consultants), including employees of the firm.

Obviously, it is important for a small and medium-sized business from the very beginning to accurately assess the total cost of the project, the share of participation in it with its own funds and, accordingly, the amount of financial resources attracted. This will allow entrepreneurs to soberly assess the possibilities of selected projects and reduce their number at the expense of unrealistic and unprofitable ones.

The development of a business plan for a small and medium-sized business allows you to solve another problem - to predict various scenarios for the development of events and identify obstacles that may arise during the implementation of the project. On the one hand, this allows you to prepare options for their implementation, and on the other hand, to convince the investor that the project developers think in real terms and are ready to overcome difficulties.

No less important is another opportunity related to the development of a business plan for a small and medium-sized business. This is a system for monitoring the progress of the project. The system includes: a set of specific indicators; the frequency of their evaluation; values ​​of maximum permissible deviations or threshold values, after exceeding, which require adjustments; responsible performers. The traditional areas of control are: inventory control; control of production processes; product quality control; control over market share and sales level; total cost control; cash control; control of the comparative level of profitability of individual assortment positions; service level control.

In order for the business plan of a small and medium-sized business to fully fulfill its functions, it must meet a number of requirements: be written in a simple and understandable language using concise and clear language; be comprehensive, that is, include all information on the project that is of interest to the investor; be based on real facts and reasonable proposals; have a complete character, that is, contain a strategy for achieving the goals; have complexity, that is, contain production, marketing, organizational, financial support; be prospective, that is, provide the possibility of developing further plans on its basis while maintaining the continuity of development; have the flexibility to make adjustments to the developed programs; have a controlling character associated with a clear description of work schedules, target dates and indicators.

A number of benefits from business planning in small business are cited by N.D. Strekalova:

1. Focus on the consumer and flexibility in its service are provided.

2. The overall management efficiency increases due to the focus on achieving results and efficient use of resources.

3. The integration and coordination of interaction between individual units and employees improves, as it ensures the translation of strategic goals into tactical goals and measures to achieve them.

4. Control is improved, since comparison of actual results with planned ones allows assessing the degree of approximation to the set goals.

5. Ensures the efficient allocation and use of time, which allows you to not miss the moment to solve long-term problems.

So, the fulfillment of all requirements is possible only with a certain structure and logic of building a business plan for a small and medium-sized business. By neglecting the preparation of a business plan, an entrepreneur may not be ready for the difficulties that may arise on his path to success, and will feverishly improvise, which often ends in failure both for him and for the business he is engaged in. Therefore, it is better not to spare time and money and do business planning. The development of a business plan should not be neglected even in conditions when market situations change quite quickly, since the development of a business plan is an adaptive process, as a result of which decisions are regularly adjusted and the system of measures for the implementation of a specific program is revised.

Thus, a business plan is used regardless of the scope, scale, ownership and legal form of the enterprise. In any case, both internal, related to the management of the enterprise, and external issues, due to the establishment of contacts and relationships with other enterprises and organizations, are resolved.

3. Structure and content of a business plan for a new venture

The structure of a business plan in small, medium and large businesses is practically the same. However, there is no hard-coded, uniform business plan format for all. The composition, structure and detail of the business plan are determined by the functional specifics and size of the firm (enterprise), the activity of the sales market, the advancement of competitors, as well as the strategic goal and local objectives of a particular business, and the growth prospects of the enterprise.

Depending on the purpose of drawing up a business plan, its sections can be developed with varying degrees of specification. When creating a new business, all sections should be worked out more fully.

The main sections of business plans are essentially the same. However, they may contain some differences both in the form of providing material, and in the composition and arrangement of individual parts. It all depends on the purpose for which a business plan is written and for what tasks it is intended, differences in the structure of its sections and those will be determined. key points on which the reader's attention should be focused.

One of the most important advantages of a business plan is the logical sequence of all its sections, which gradually takes the reader from global problems to specific ones, from the strategic course to tactical measures for its implementation.

The business plan should give concise and very clear information about the business in question.

The process of creating a business plan in a small business organization can be represented as the following algorithm. First, a decision is made to create a new business or expand the current activities of the organization. After making this decision, an analysis of one's own capabilities and ability to implement it is carried out. At the next stage, the range of goods and services that are planned for release is selected and specified. This stage includes the following sub-stages: research of the potential (target) market of the selected goods and services and its interaction with other markets, as well as potential competitors; assessment and forecasting of sales volume; assessment of the area of ​​consumers and determination of the territorial binding of the planned production capacities.

After that, a production plan is developed. This section is very important because it allows you to assess the degree of realism in the implementation of the business plan. The business plan considers operational activities (for production, provision of services) as a means to achieve the goals of the enterprise. Therefore, in this section it is necessary to show how production activities will contribute to the achievement of the goals. Important tasks of this section are to determine the production costs necessary for the manufacture of products (services), as well as the required amount of investment.

In a business plan related to the service industry, this section, as a rule, may not be particularly complex and detailed consideration. For service-oriented enterprises, it should be about the methods of providing services, the required equipment and technology for customer service, and assessing the quality of services.

Based on all the forecasts and data from the previous stages, a financial plan is developed and modeled with different time horizons, detailing and scenario plans with the obligatory modeling of the entire spectrum of risks.

The general requirements for a business plan can be formulated as follows: it must be concise. Clear, concise, competent, be understandable to financiers of investors, business partners and be carried out taking into account the requirements and standards of investors.

A business plan may have the following structure:

1) summary (summary);

2) business description (description and analysis of the industry, company goals);

3) description of the product, service;

4) marketing plan;

5) production plan (location description, production process, investment and production costs);

6) financial plan (profit and loss plan, cash flow plan);

7) risk analysis and assessment;

8) applications.

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

IN last years computer programs have appeared that help both beginners and already experienced managers draw up sufficiently convincing business plans.

In most cases, only a team of professionals can create a qualified business plan - each in their own field (management, finance, marketing). In the West, when drawing up business plans, even small firms turn to them for advice, while the development of such documents in large companies is carried out by entire staffs made up of experienced specialists. Experience shows that the price paid for a poor-quality business plan is too high and does not justify the money saved in its preparation.

Conclusion

Currently, small and medium-sized businesses are in dire need to develop business plans due to the need to plan their activities, attract investors, partners and take into account possible risks as much as possible.

Without business planning, without setting strategic goals and objectives for several years ahead and understanding where and how to move, what needs to be done today, it is impossible to successfully move forward even in a small business.

The business plan of the enterprise will make it possible to convince investors that the entrepreneur has found attractive opportunities for developing his own business, allowing him to effectively implement his plans and that the entrepreneur has effective program implementation of their goals and objectives in the new business.

Thus, the importance of developing a business plan when creating a small and medium-sized business is fully proven.

List of used literature

1. Strekalova N.D. Business Planning: Textbook. - St. Petersburg: "Peter", 2009. - 352 p.

2. Romanova M.V. Business Planning: Textbook. - M.: Publishing House "Forum": INFRA-M, 2009. - 240 p.

3. Pelikh A.S. Business plan or how to organize own business. - 3rd ed., revised. and additional - M.: "Os-89", 2009. - 112p.

4. Lapygin Yu.N. Business plan: strategies and tactics for the development of companies: Prakt. allowance. - M.: Publishing house "Omega-L", 2009. - 350 p.

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