Let's give a simple example of a business plan. Please note that this is only one of the possible options, and presented in a very compressed form.

Target: Produce confectionery, mainly cakes, for city residents. Take a leading position in the upper price segment of this market.

Tasks:
1. Create a compact confectionery shop.
2. Provide production process necessary raw materials and labor force, part of which will be hired.
3. Initially occupy 30% of the market segment through the implementation of the developed marketing strategy, which involves squeezing out the main competitors with dumping prices and new recipes for the consumer.
4. Raise the missing investment funds from the bank using available real estate as collateral.

An example of drawing up a business plan for an enterprise

Let's look at an example of a manufacturing business plan. It is planned to open a small tailoring shop. Let's consider how promising this business is in a specific market.

1. Summary. Opening small production from January 1, 2014. Form of ownership – LLC. The planned period is 42 months.

2. General provisions. Purchasing equipment that will allow you to use a variety of fabrics and perform different finishes. It is planned to partially raise borrowed funds for the purchase of equipment and rental of premises. The tailoring service will be provided to the population, as well as legal entities those in need of special clothing, as well as sewing curtains and bedding for subsequent sale.

3. Market analysis and marketing plan. IN at the moment 350 enterprises are represented on the market. Through strict adherence to deadlines and quality, it is planned to create a positive image of the company, which will allow it to occupy a niche in the market.

4. Costs. Estimated direct and variable costs, including wages and rental of premises, over 3 years will amount to 13.5 million rubles. Of these, 50 million rubles are own funds. The planned sales volume will be 15 million rubles, which is less tax deductions will allow the project to reach payback by the end of the third year.

5. Production schedule. Release of 1000 units of goods.

6. Investments. Attracting partners on conditions joint management business.

Brief example of a business plan

If you are about to open a shoe repair shop, then general view The development of a business plan using an example looks like this:

• — Fixed costs (equipment) – 300 thousand rubles.
• — Variable costs(threads, glue, rent) - 10 thousand rubles.
• — Investment required: 100 thousand rubles in the form of a bank loan at 23% per annum for 10 years with a progressive scale and deferred repayment for 1 year.
• — Form of ownership – individual entrepreneur
• — Tax deductions 24 thousand rubles.
• — Planned revenue is 20 thousand rubles per month.
• — Revenue for 1 year – 97 thousand rubles.
• — Financial result– 73 thousand rubles.

As a result, the entrepreneur has reasons to invest money in this project. The margin of safety is large enough so that possible deviations from the predicted values ​​do not lead to financial collapse.

Example of a business plan with calculations

Opening a small store selling used children's items also requires a preliminary assessment. Enterprise business plan example:

The assessment of goods purchased from the population will be based on the cost of 1 kg.
To begin with, you will need to create an assortment of 100 units.
The cost of 1 kg is 400 conventional units. One product weighs on average 1 kg. Thus, the cost of the product will be 100 * 100 = 40,000 USD. Replenishment costs working capital will be 100 units, which equals 10,000 USD. per month
The rent of the premises will be 10,000 USD.
Variable costs, including advertising and unforeseen expenses - 10 USD.

Sales volume in the first 6 months will be 130 products per month;
in subsequent years - 280 products per month.
The average unit price will be 250 USD.
Revenue for 1 year = 130 * 250 * 12 + 280 * 250 * 12 = (10,000 * 12,000 + 40,000 + 10,000 * 12 + 10,000 * 12,000) = 420,195 – 361,240 = 58,955.
The tax will be 25,000 USD.
Financial result – 33,955 USD

At first glance, the business seems attractive, given the low input costs and quick payback, but after performing a simple calculation, the entrepreneur will come to the conclusion that the profitability is very low and, although the risk is small (the product is in stable demand), it is unprofitable to engage in this business without achieving scale .

View an example of a business plan

Schematically planning, for example, growing vegetables looks like this:

1. Summary. A summary of the remaining pages is shown here.
2. Marketing part. Who will be the buyer and how will it be possible to conquer the market? Settlement part – 5 tons of carrots for 100,000 USD
3. Costs. Rent land plot and inventory – 27,000 USD
Payment for hired labor - 30,000 USD.
4. Revenue— 23 USD
5. Sources of financing. Bank loan for 50,000 USD at 18% per annum for 10 years.
6. Financial result— 9 USD

If the pessimistic scenario is fulfilled, this activity will not generate income at all in the first year. In addition, the entrepreneur will be able to work fully and invest in development only after repaying the entire loan amount.

Download ready-made examples of business plans

On this resource you can download examples of business plans for free. Downloading the file makes it possible to get acquainted with more detailed calculation options, which will allow you not only to understand the essence, but also to make, by analogy, your own calculation to justify the feasibility of investing funds.

If you have no experience at all, it is not at all necessary to order development from a specialized company. It is enough to get acquainted with an example of planning for a similar activity, where you can study in detail the features of market analysis and calculation of production costs for a particular business.

To download, click on the link:

Be sure to watch the video: “What is a business plan?”

A business plan is what helps an entrepreneur navigate market environment and see goals. Many successful people note that the idea must be written down on paper, otherwise it will never be realized. Therefore, a business plan is necessary for successful management business. How to write a business plan yourself: a sample and step-by-step instructions are contained in our new publication!

A business plan is a program according to which a company operates. It is necessary in order to competently coordinate the actions of the organization and see the directions of its development.

A business plan can be called a kind of rehearsal. The entrepreneur plays out various scenarios during which he can see problems and find ways to solve them. In this case, the person does not lose money, as would happen in a real situation.

Business plan objectives

• Formulate the goals of the organization (both short-term and long-term)
• Set project deadlines
• Define target audience and product markets
• Analyze the competitiveness of the organization
• Determine the company's advantages
• Assess the level of costs
• Develop an action plan aimed at increasing economic efficiency organizations
• Predict the amount of profit and the level of profitability of the business.

What's included in a business plan?

1. Title page and contents

The company's output and contact details of the founders, as well as the contents of the document, should be indicated here.

2. Summary (introduction)

This part is a summary of the entire business plan. The most important thing should be here, i.e. justification of the relevance of the business and the financial part.

The resume should not be approximately two pages long. Although it is located at the very beginning, its compilation should begin at the end. You need to approach this responsibly, because this is the part that the investor studies.

3. Company history

If you already have an existing organization, then you need to talk about the history of its origins and its successes.

4. Market opportunities

In this section, it is necessary to conduct a SWOT analysis of the enterprise, i.e. determine its strengths and weaknesses, opportunities and threats.

7. Business model

This financial plan. Here you need to describe all sources of income and costs. You also need to indicate your suppliers and main buyers.

A cafe business plan: an example with calculations and step-by-step instructions for creating your own cafe from scratch can be found

8. Forecast

In this section you need to create a financial forecast. It is necessary to write about the amount of profit and payback period of the project.

The entire business plan should be 30-40 pages.

How to write a business plan yourself: a sample for a small business

Let's look at some sections of a business plan using an example

SWOT Analysis Matrix

best franchises with the cost and terms of purchase, you will find in our new publication at the link.

Business model

Thus, starting capital is 290,000 rubles. At the same time fixed costs amount to 105,000 per month.

In an unbridled desire to quickly open their own business, many novice businessmen often neglect to draw up a business plan. At best, this is fraught with loss of profit, at worst - the complete collapse of the business idea. Why is a business plan so important, what does it look like, is it possible to find a sample business plan with calculations and how to correctly approach its preparation?

Business plan concept

In the most general case, a business plan can be described as a detailed and maximally transparent guide for the creator and potential investors, describing the implementation of a certain business idea in real economic conditions.

Such a document can be created on the basis of three factors fundamental to any business idea:
• Honest awareness of your place and skill level. A complete analysis of one’s own knowledge, skills and abilities, financial capabilities (prospects for raising additional funds, if necessary), the need for premises, equipment, business connections, etc.
• Predicting the final result. There should be no abstract concepts like “I want to earn a lot of money.” Only clear planning of future business turnover, profit, market place, etc.
• A detailed description of the steps that can, within a predetermined time frame, carry out the transition from the first step to the second.

Business plan for yourself and for an investor - what is the difference

Depending on who the business plan is being drawn up for, some nuances should be taken into account:
• Business plan for potential investors. In this case, the main goal of the document is to convince the investor that the project is capable of generating profit and money can be allocated for it. The idea should be presented as effectively and beautifully as possible. Possible risks it is permissible to slightly downplay them (at least not to focus attention on them), but you shouldn’t promise mountains of gold either - this will raise fair doubts.
• Business plan for yourself. Should be as close to reality as possible. It is a kind of guide to action. The document must describe everything necessary for opening and further development business.

It often happens that an entrepreneur mixes up these two documents that are identical in name, but somewhat different in essence. As a result, instead of clearly and concisely explaining to the investor what his money will be spent on, the novice businessman tells how they can save it.

Business plan structure

Before presenting a specific sample for drawing up a business plan yourself, you should carefully study the step-by-step instructions, which will describe in detail how to draw up a business plan and what to pay attention to first.

Any business plan must start with a title page. It would be useful to include information about the name of the project, the legal and actual address of the organization, comprehensive contact information and the date of development of the document.

To interest the investor, some prefer to show basic financial data on the title page - the payback period of the project, the expected profitability and the required amount of borrowed funds.

Next comes the main informative part of the document (many investors draw conclusions about the advisability of investing solely based on this part of the business plan), which represents concise information about all sections and the main conclusions.

The summary is compiled last, when all the calculations are ready and all the necessary information has been collected.

Description of the business plan

In this section, all the details of the project are described in detail, in the smallest detail.

There are many organizations that, for a certain amount of money, are ready to draw up a business plan for any project. Whether to resort to their services is up to each novice businessman to decide for himself. On the one hand, this approach will help to avoid many common mistakes, because professionals know exactly how to write a good business plan, on the other hand, it will not always accurately reflect the features of this particular business idea, and it can cost quite a lot.

In addition, independently drawing up a business plan will help the entrepreneur to plunge headlong into his idea and study it to the smallest detail, which will have a very positive impact on the future conduct of business.

Example of a business plan

And yet, it is more convenient to understand all the intricacies of drawing up a business plan using a specific example. Let’s try, based on the recommendations described, to create an example of competent and detailed business a plan that is understandable even for schoolchildren, telling how to open a gym from scratch in a small Russian city.

Resume

The project seems very promising, since citizens have recent years There has been a steady increase in interest in a healthy lifestyle and active recreation. The commercial justification for the project can be considered the lack of gyms for the middle class in the city. Main goal business - to occupy this niche.

Market assessment

The company will be open from 10 a.m. to 9 p.m. For classes, you will need to purchase a subscription, which will be offered for 2, 5, 10 or 20 visits. Compared to the basic one, each subsequent type of subscription will provide a discount (based on 1 visit) in the amount of 5, 10 and 15%. Serious competitive advantage the validity period of subscriptions will be increased: 1, 2, 3 and 4 months, respectively.

The duration of the visit can be 30 minutes or 1 hour. To optimize the occupancy of the hall, it is proposed to give a 20% discount on visits in the morning (from 10.00 to 13.00) and 10% in the afternoon (from 13.00 to 17.00).

Before the official opening gym aggressive advertising campaign. This will allow you to form a customer base in advance. For the opportunity pre-sale subscriptions, already at this stage it will be necessary to ensure the full functioning of the reception area, including renovation of the premises, staff work and communications.

After the first three months of operation, an analysis of the workload of the halls in each shift will be carried out and adjustments will be made to optimize the workload. This could be a redistribution of discounts, the introduction of additional incentives (every 10th visit as a gift, a free drink from the establishment, etc.).

Production process

It is planned to open a gym in the central part of the city, including two training rooms, two changing rooms and two showers. It is also planned to create a recreation area with a vending machine for hot drinks. Once every three months the establishment will be closed for sanitation. Accounting will be carried out during this same period.

The maximum capacity of the halls is 10 people. An instructor is always present in the hall. His tasks include the distribution of visitors and consultation. The instructor's work shift is 6 hours without lunch. The instructors' work schedule will be set according to their wishes for the week ahead.

Personal belongings can be left in the locker room, where personal lockers will be installed. Having locked the booth with a key, the visitor takes it with him for the duration of the lesson.

An administrator will constantly work in the lobby, whose tasks will include selling subscriptions, answering telephone calls, keeping a log of visitors, and informing clients about the congestion of the halls.

Leave for employees will be provided in summer period, since at this time a seasonal decline in demand for gym services is expected (due to the holiday season and the possibility of independent exercise in the fresh air).

It is planned to install modern exercise equipment in each hall:
• Swedish wall – 3 sections.
• Treadmill – 2.
• Exercise bike – 3.
• Strength trainer – 1.
• Abdominal trainer – 2.
• Rowing simulator - 2.

Premises requirement:
• Gym (at least 30 sq.m.) – 2.
• Locker room (at least 15 sq.m.) – 2.
• Locker room for employees (at least 6 sq.m.) – 1.
• Recreation area (about 9 sq.m.) – 1.
• Hall with wardrobe (about 15 sq.m.) – 1.
• Director's office (about 9 sq.m.) – 1.
• Administration room (9 sq.m.) – 1.
• Utility room – 1.
• Shower room – 2.
• Toilet – 2.

The total area of ​​premises for a business project must be at least 160 sq.m.

Production program

The average price of one hour of classes will be determined at 100 rubles. The gym will be open seven days a week, except holidays and sanitary days. There will be 14 such days during the year. Working days, respectively, 351.

The approximate annual revenue will be 351 days * 11 hours * 10 people (hall capacity) * 2 halls * 100 rubles = 7,722,000 rubles.

It is almost impossible to achieve constant full occupancy of the halls. Practice shows that in the morning the hall is 60-80% full, while in the evening it can be overcrowded.

We will set the actual amount of revenue at 90% of the maximum, which will be 6,949,800 rubles.

Investment amount

Staffing and payroll

We accept the production rate for one instructor at the rate of 40 hours working week. Considering that the halls will work 351 days a year for 11 hours, we get the total number of working hours in the amount of 351 * 11 * 2 = 7722 hours.

Next, we calculate the maximum number of working hours per year for one employee. Each employee works approximately 250 per year calendar days. Subtracting from them 20 days of vacation, 5 days of sick leave, 6 days of educational leave and 1 day for performance government duties we get, on average, 218 days or, in terms of hours, 218 * 8 = 1744 hours.

Thus, the need for instructors will be 7722 / 1744 = 4.42 = 5 people.

In a similar way, the need for administrators and security officers can be determined. Considering that their services extend to both halls at the same time, the need for such specialists will be 3 and 3 people, respectively.

In addition, two cleaners will work in the gym premises with a work schedule every other day. The senior administrator will be responsible for the operation of the beverage vending machine, scheduling of employees, marketing policy companies.

Basic salary rates for employees will be set in accordance with staffing table. If, based on the results of work for the quarter, 90% occupancy of the halls was ensured, employees will be awarded a bonus. At the end of the year, management is considering the possibility of paying an annual bonus.

The projected wage fund will be 240,000 rubles per month.

Cost estimate

The production cost estimate for the first year of operation of the gym is based on a 90% load rate.

For convenience, the general estimate will be divided into several parts:

Direct cost estimate:
• Employee salary – 116,000 * 12 = 1,392,000 rubles.
• Social security contributions – 1,392,000 * 0.32 = 445,440 rubles.
• Depreciation of simulators - 212,000 rubles.
• Expenses for printing services - 24,000 rubles.

Estimate for maintenance and operation of equipment:
• Purchase of spare parts – 4,000 rubles.
• Services of specialists – 8,000 rub.

Estimate for general company expenses:
• Rent of premises – 32,000 * 12 = 384,000 rub.
• Payment utilities– 6,000 * 12 = 72,000 rub.
• Electricity costs – 2,400 * 12 = 28,800 rubles.
• Manager's salary and service personnel– 124,000 * 12 = 1,488,000 rub.
• Social security contributions – 476,160 rubles.
• Other expenses – 60,000 rub.
• Depreciation of fixed assets - 243,280 rubles.

The estimate for commercial expenses will only include advertising costs in the amount of 72,000 rubles per year.

Total production costs per year will be 4,909,680 rubles.

Balance sheet profit amount

This indicator can be determined by subtracting the total production costs from the planned sales volume: 6,949,800 – 4,909,680 = 2,040,120 rubles.

Calculation of tax deductions and production profitability

First of all, we determine the amount of non-operating expenses. They will consist of:
• Education tax (1% of the wage fund) – 28,800 rubles.
• Tax on the maintenance of social and cultural facilities and housing stock (1.5% of sales volume) – 125,096 rubles.

Balance sheet profit, taking into account non-operating expenses, will be 2,040,120 – 28,800 – 125,096 = 1,886,224.

Income tax (33%) = 622,454 rubles.

Net profit = 1,886,224 – 622,454 = 1,263,770 rubles.

Based on these indicators, you can calculate the value of specific profitability, which shows the profit per 1 ruble of sales. Determined by the ratio of balance sheet profit to turnover:

R ud = P / T * 100% = 1,886,224 / 6,949,800 * 100% = 27.1%

Project efficiency

To simplify the assessment of efficiency, we will assume that sales volumes will remain unchanged for several years. Let's calculate the net income of a business project for a certain period of time:

BH = PP * T – K,

Where PE is net profit,
T – time interval (let’s take it equal to 5 years),
K – investment amount calculated earlier.

BH = 1,263,770 * 5 – 1,758,600 = 4,560,250 rub.

Another important indicator is the profitability index, i.e. the amount of profit over a certain period of time received per 1 ruble of invested funds:

ID = PE * T / C = 1,263,770 * 5 / 1,758,600 = 3.59

Also, the presented business project will be perfectly characterized by such an indicator as the payback period. This is the number of years required for net profit to become equal to the amount of investment:

T ok = K / PE av = 1,758,600 / 1,263,770 = 1.39 years

Form of ownership

In accordance with current legislation, a company with limited liability. After the implementation of a business project, the company can be transformed into a Closed Joint Stock Company.

Conclusions

The maximum price for one hour of training in our gym will be 100 rubles, which will be the optimal amount for clients with average incomes. Purchasing subscriptions will allow you to receive significant discounts.

The specific profitability of the project will be 27.1%, and the profitability index will be 3.59 rubles over five years for every ruble invested in the business. These indicators are above the industry average and also exceed the yield on bank deposits.

The project promises to pay for itself in 1.39 years, which should prove very attractive to potential investors.

The example discussed does not just show a sample good business enterprise plan, it can serve as a kind of algorithm that clearly demonstrates how a project can be made for almost any idea. Of course, the numbers will vary, but the general structure will remain similar.

Alexey Zhumataev

Examples of business plans 2016

Good day! Today I want to write an article about examples of free business plans in 2016, these business plans are my own with calculations.

I post them completely free of charge and the number of business plans is constantly growing.

All business plans are 100% ready and are step by step instructions opening a business.

If you want to do it yourself, you can look at the instructions on how to write them and there are standard sample business plan.

Let's look at ready-made business plans in which I carried out calculations and also recorded explanatory videos:

Examples of business plans with calculations

Free business plans for the service sector:

A ready-made sample business plan for those who decide to open their own gym. In addition to the business plan for the gym, there are 5 more articles detailing the process of creating your own business. They cover issues of gym equipment, choosing premises, how to advertise correctly, calculations of income and expenses, as well as its further development.

A ready-made sample business plan for those who decide to start their own business by providing plumbing services. In addition to the business plan for plumbing services, there are articles covering this topic in detail. Advertising, required equipment and calculations of the profitability of this business.

A ready-made sample business plan for those who want to open their own service station. Free business station plan maintenance also supplemented with extended articles on how to choose a premises, conduct an advertising campaign, select equipment, and calculate the profitability of a service station.

A ready-made sample business plan for those who want to open their own car service center. The free business plan for a car service is also supplemented with articles on how to advertise a car service, equipment for a car service, the development of this business, as well as calculations of its profitability.

Business plan for small businesses: 4 main sections of the document + 2 specific examples business plans.

Small business business plan– a document that is the basis of any business.

It performs several important functions:

• helps to structure information;
• allows you to see gaps in planning and identify risks;
• serves as a presentation for banks or potential investors;
• becomes a step-by-step instruction for the entrepreneur.

Do you have a desire to create own business, but you can’t plan and formalize your idea properly?

In the article you will see an overview of the main sections of a standard business plan for a small business. Use the structure below as a template.

For a better understanding of the material, below are 2 ready-made business plans for implementing various ideas for small businesses.

Don’t put off implementing your idea until the mythical “later”: in 90% of cases the “good moment” never comes.

Grab a piece of paper and a pen and start sketching out your plan right now.

What is a small business?

Small business is one of the types of entrepreneurship.

This format provides that the number of employees will not exceed 100 people, and annual revenue will not exceed 800 million rubles.

For a beginning entrepreneur without a serious material (financial) base and experience, opening a small business is the only opportunity to “get on his feet.”

The peculiarity of this format is quick payback+ comparative simplicity in implementing the organizational plan.

The implementation of any idea requires the creation of a clear plan with accurate calculations.

A business plan is a “guide” for an entrepreneur, in which it is necessary to describe each stage of the process of turning your idea into reality.

Business plan structure for small businesses

So, it is important to follow generally accepted standards when drafting this document.

The point is not at all that there are strict legislative standards for, without compliance with which it will be considered invalid.

But why reinvent the wheel when you can take into account the many years of experience of others in the small business industry and derive general shape document?

Section 1: Small Business Summary

The main purpose of a resume is to demonstrate the concept of a product (service).

• Ceiling height from 3 meters + special moisture-resistant coating.
• The floor is concrete or covered with moisture-resistant durable tiles. If conditions are not as specified, rubber sheets must be used (especially in the storage area).
• They ensure constant air circulation, since fermentation processes are accompanied by the release of harmful substances.
• Electrical wiring must support three phases - 380 V.
• The sewer system is provided with sufficiently voluminous outlet channels for drainage large quantity liquids.
• Water supply is required. If funds and location of the brewery allow, you can supply the production with water from your own well.

List of necessary equipment for a private brewery

Staff

Start-up investment

Monthly investment

Payback period

Payback will be from 19 months.

Only the entrepreneur who puts his whole soul into beer production will be able to achieve high quality products.

The profitability of the enterprise directly depends on the quality of the products sold, since the cost of beer is quite high + this drink is very popular in Russia.

For a novice entrepreneur who wants to open his own business, beer production is one of the current options.

To achieve top positions in the market, you will have to go a long way, because there is no activity that would generate income without any effort.

Business plan for a small business: “On-site car service”

It’s hard not to pay attention to the ever-growing number of cars on Russian roads.

If you doubt the profitability and feasibility of opening a project, evaluate the following fact: the number of cars is growing along with the average age of transport.

Just pay attention to the percentage of cars that are more than 7 years old!

Vehicle fleet Russian Federation(“Age breakdown of the vehicle fleet”):

In this state of affairs, a situation where a car breaks down on the road is not uncommon.

In this case, qualified assistance from a car mechanic is necessary.

Where there is a need among people, there is an opportunity for an entrepreneur to benefit.

The goal of such a small business, the idea of ​​which is discussed in our business plan, is to provide repair services not in a specific service station, but “on the road.”

The work pattern is as follows: the secretary receives a client’s call and transmits information about the type of breakdown to the mechanics. They, in turn, go to the scene of the incident.

The cost of services in the field is significantly higher.

This factor affects the profitability of the enterprise.

Premises for mobile car service

1. Office (approximately 30 sq. m.).
2. Garage (50 sq. m.) for storing tools and car repairs in emergency situations, as well as accommodating the company’s personal fleet.

Standard office space requirements:

• electricity;
• stable water supply;
• telecommunications;
• office furniture;
• ventilation system;
• fire safety at the proper level;
• stable heating.

Garage requirements:

• electricity: 3 phase 380 V;
• water supply;
• concrete floor (or tiled flooring);
• ventilation system;
• stable heating;
• high level of fire safety;
• heating;
• wide entrance gates.

Renting two premises will cost approximately 75,000 rubles. monthly.

Equipment for mobile car service

Staff

Initial investment in the project

Monthly investment

Depending on the services provided, this type of small business can bring 150,000-300,000 rubles. per month.

Net profit - about 75,000 rubles. per month.

The payback period for the enterprise will be from 19 months.

There is one significant caveat: if you can find mechanics who have personal vehicles, you can refuse to buy cars.

In this case, the payback period will be reduced to 6 months.

Once again about why a business plan is needed to organize a small business, in the video:

The main thing in entrepreneurship is the desire to think and develop.

Are you ready to strive to become successful person already today?

Or will you wait for the mythical “tomorrow”?

Create your own small business business plan and start taking action.

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