Methodology for creating a business plan. Modern techniques for drawing up a business plan

1. Methods for developing a business plan ……………………………………………… ... 3

2. Marketing strategy for a business plan …………………………… .. …………… 11

1. Methods for developing a business plan.

Objectives and methodology for drawing up a business plan

In a market economy, a business plan is a working tool used in all areas of entrepreneurship. This plan gives a description of the process of functioning of the company, shows how its leaders are going to achieve the fulfillment of the assigned tasks, in the first place - to increase the company's profitability. A well-developed plan helps the company to grow, gain new positions in the market where it operates, draw up deeper 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, as a rule, is systematically updated, changes are made to it, related both to changes occurring within the company, and to changes in the market where the company operates, and in the economy as a whole. Thus, a business plan helps an entrepreneur assess the progress of his business based on internal and macroeconomic analysis and monitor current operations.

The main purpose of developing a business plan is planning the company's economic activities for the near and distant periods in accordance with the needs of the market and the possibilities of obtaining the necessary resources. Other goals for developing a business plan can be different, for example:

* to understand the degree of reality of achieving the intended results;

* to prove to a certain circle of persons the expediency of reorganizing the work of an existing company or creating a new one;

* convince company employees of the possibility of achieving qualitative or quantitative indicators outlined in the project, etc.

The business plan is also designed to help the entrepreneur to solve the following main tasks related to the functioning of the company:

* determine specific areas of activity, promising sales markets and the place of the company in these markets;

* estimate the costs required for the manufacture and sale of products, compare them with the prices at which the goods will be sold in order to determine the potential profitability of the project;

* to identify the compliance of the firm's personnel and the conditions for motivating their work with the requirements for achieving the set goals;

* analyze the material and financial position of the company and determine whether the material and financial resources correspond to the achievement of the intended goals;

In modern practice, a business plan has four functions. The first is related to the possibility of using it to develop a business strategy. This function is vital during the period of establishment of an enterprise, as well as in the development of new directions of activity.

The second function is planning. It allows you to assess the possibilities of developing a new direction of activity, to control the processes within the company.

The third function allows you to attract funds - loans, credits. In modern Russian conditions, it is practically impossible to carry out any significant project without credit resources, but it is not easy to get a loan. The main reason is not so much the problem of high interest rates, but rather the increased non-performing loans. In this situation, banks are taking a whole range of measures to ensure the return Money, among which it should be noted the requirements of bank guarantees, real collateral and others, but the decisive factor in the provision of a loan is the availability of a well-developed business plan.

The fourth function allows you to attract potential partners to the implementation of the company's plans who wish to invest in production equity or the technology they have. 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.

Thus, in-house planning is an integral part of any enterprise, regardless of its size. The business plan summarizes the analysis of opportunities for starting or expanding a business in specific situation and gives a clear idea of how the management of this company intends to use this potential. Its importance is also great for attracting business partners, creating joint ventures. And also, to receive funding.

Preparation and efficient use The business plan is therefore of paramount importance This plan can be developed by a manager, executive, firm, group of firms or consulting organization. To determine the development strategy of a large company, a detailed business plan is drawn up. Often, already at the stage of its preparation, potential partners and investors are identified. When it comes to the timing aspect of business planning, most firms make plans for the year. They examine in detail the various areas of the firm's activities during this period and briefly characterize further development... Some firms plan for up to 5 years, and only large, well-established companies plan for more than five years. "

There are two main approaches to developing a business plan. The first is that the business plan is drawn up by a hired group of specialists, and the initiators of the project participate in it by preparing the initial data. Another approach is when the initiators of the project develop a business plan themselves, and guidelines get from specialists, in particular, from potential investors. For Russian practice, the second approach is the most correct. The initiators of the project are usually specialists in production issues, but as a rule, they are rather poorly versed in the intricacies of the financial support of the project and the sale of products. These questions are developed by hired specialists.

The business plan assesses the prospective situation both within the firm and outside it. It is especially necessary for the management for orientation in the conditions of joint-stock ownership, since it is with the help of the business plan that the company's leaders decide on the accumulation of profits and the distribution of its part in the form of dividends among shareholders. This plan is used to justify measures to improve and develop organizational and production structure firms, in particular, to justify the level of centralization of management and responsibility of employees. It should be noted that this plan, as a rule, actively helps coordinate the activities of partner firms, organize joint development planning for groups of firms associated with cooperation and the manufacture of identical or complementary products. In this case, partner firms provide general funding.

Along with intercompany functions, business planning is of great importance in determining the planning strategy at the macro level. The set of long-term business plans of enterprises constitutes an information base, which is the basis for the development of a national planning policy within the framework of state regulation of the economy.

Thus, to the greatest extent, a business plan is used when assessing the market situation both outside the company and inside it, when looking for investors. It can help large entrepreneurs expand their business by buying shares in another firm or establishing a new production structure, and also serves as the basis for the formation of a national planning strategy.

The structure of the business plan, which is a rather complex document that includes a description of the company, its potential, an assessment of the internal and external environment business, specific data on the development of the company. Although outwardly business plans may differ from each other, the composition of their sections remains practically unchanged, namely: summary(summary), characteristics of the industry, a description of the company being created and the products and services it produces, market research and analysis, marketing plans, production and financial plans, as well as an assessment of possible risks and insurance.

Making a business plan begins with preparing a title page. He should immediately provide information about where, when and by whom the document was drawn up. The name of the project is also indicated here, which should concisely and clearly formulate the idea behind the business plan.

The second page of the plan contains a table of contents, which should reflect its structure. It is a nomenclature of sections or paragraphs. In any case, the content must be clearly digitized, always in Arabic numerals. Then comes the introduction, which indicates the task of drawing up a business plan and the circle of persons to whom it is addressed. It is also advisable to note why there was a need to create this project or investment plan.

The volume of the section "Opportunities of the company" (resume) should not exceed several pages. This section indicates all the main things that should be understood and assessed by a potential investor, that is, information that gives an idea of the company and provides all the necessary data characterizing it. commercial activities... In a priority order, the directions of the company's activities are indicated, target markets are determined for each area and responsible persons... Planners should concisely and clearly articulate the main objectives of the project as well as its specific objectives. Thus, the section should highlight the main objectives of the firm. Its strategy is developed to achieve its specific activities.

It is advisable to present these data in the form of a table containing a description of the business methods that the firm is going to use and the corresponding activities aimed at solving specific problems within the framework of the chosen strategy. It is also advisable to define in the table the circle of persons responsible for the implementation of various activities. Indicating the exact timing of the implementation in the same place is important for both the planner and the potential investor. The time frame in the business plan shows that the plan has been developed in detail and in good faith.

Figure 4

Source: Brink I. Yu., Savelyeva N. A. Business plan of the enterprise. Theory and Practice / Series "Textbooks and tutorials". Rostov-on-Don: Phoenix, 2002.

A business plan for the financial recovery of an enterprise is drawn up for insolvent enterprises and has its own special structure and logic of presentation. It is created without fail and serves:

to develop a strategy for the survival of the enterprise;

drawing up a plan for carrying out reorganization procedures;

organization of enterprise management in a crisis or in its anticipation;

justification of the need and possibility of providing the enterprise with state support. (3)

Most business plans carry investment (costly) nature... The amount of investments required to implement a business plan depends on all of the listed bases for their classification, primarily on the scale and duration.

TO investment usually refers to plans or projects, the main purpose of which is to invest in different kinds business for profit. In this group of business plans, innovative projects are distinguished, which include a system of various innovations that ensure the continuous development of organizational and economic systems. (4)

Investment projects can be differentiated according to a number of classification features:

1. By scale (size) are distinguished:

· Small projects that are small in volume. These are, for example, the creation of pilot plants, the construction of small buildings, structures, small enterprises;

· Megaprojects are targeted programs containing many interrelated projects united by a common goal, resources allocated for implementation and time allocated for their implementation. They can be international, state, national, regional, intersectoral, sectoral.

2. According to the terms of implementation, the following are distinguished:

· short term projects(for up to 3 years);

· Medium-term projects (for a period of 3 to 5 years);

· Long-term projects (over 5 years).

3. According to the degree of limited resources used, the following are distinguished:

· Projects for which no resource constraints are set in advance (for example, projects of a strategic nature);

· Projects with restrictions on some types of resources (on the time of project execution;

Projects with a limitation in many types of resources (in terms of time, cost of the project, its labor intensity, etc.)

Within the framework of one organization, a general strategic plan can be developed, which includes the entire set of goals, and individual business plans according to the above typology. Business plans are focused primarily on innovations, in contrast to the strategic plan, they have clearly delineated time boundaries with specific elaborations, while the strategic plan can be revised and adjusted as the next annual plan is completed and the corresponding situational analysis is carried out.

Close to a business plan is such a document that was previously familiar to Russian entrepreneurs as a feasibility study (FS). But the main difference between a business plan is its strategic focus, entrepreneurial nature, flexible combination of production, technical, financial and market aspects of activities based on the internal capabilities of the organization and the external environment.

To develop a business plan, methods or manuals are used, the choice of which is now wide enough for project initiators. This literature is, in general, necessary and useful, although there are methods that are clearly incomplete, and some with errors. Many of them are united by the following:

The methodology is based on the description of the structure of the business plan (sequence of sections);

V general outline talks about how and what to write in each section;

Examples of writing a business plan are given;

The appendix indicates the cost structure and provides regulations;

Designed for leaders who need to learn techniques and whole line related literature, collect information on general scheme and based on general recommendations, develop a business plan. (4)

The most common methods for developing business plans are foreign methods: the European Bank for Reconstruction and Development (EBRD), the World Bank for Reconstruction and Development (IBRD), the International Finance Corporation (IFC) - the structure of the World Monetary Fund, as well as UNIDO (developed by the Vienna laboratory) and others (see table. 3).

Table 3 - The main characteristics of foreign methods for developing a business plan

What is the main working tool of an entrepreneur? First of all, these are a variety of business planning methods. Both in theory and in practice, there are many techniques. Some are in daily use, others are formalized. However, they only work together. Lots of ready-made options You can find such approaches in business, and, if you wish, purchase software.

Main directions

The key methods used in planning business projects include a set of techniques such as:

regulatory;
balance sheet;
economic and mathematical;
experimental and statistical.

All of these areas represent a whole complex of subspecies, types of calculation and techniques. For example, balance sheet approaches differ in the establishment of proportions between indicators and cost. Material and material methods are also included here.

In what form is this business planning methodology applied? Entrepreneurs usually use it in the format of tables, which can be used to check:

various indicators;
validity and rationality of calculations;
interaction of different sections.

As an example, we can note the features of labor resources, production capacity and working hours.

Experimental statistical techniques

Another category of planning methods is called experimental-statistical. This methodology and organization of competent business planning is aimed at taking into account past results and already achieved results... These techniques are extremely simple. That is why they are widely used even by aspiring entrepreneurs. This technique includes the following techniques:

Normative methods, which are also called technical and economic, involve the use and accounting of labor standards. These values are variable. However, they are excellent at helping entrepreneurs plan technical and economic figures and draw up planning targets. The norms of financial resources, labor, tax rates, consumption of materials, raw materials and fuel, as well as other indicators are planned using this methodology.

How the economic-mathematical model works

Models from the Economics and Mathematics category deserve special attention... These business planning techniques are focused on the productive search for a rational amount of time and resources. In addition, this type of technique allows you to coordinate technological, socio-economic and other complex processes.

However, it should be borne in mind that the indicators obtained will be indirect. Moreover, in the context of modern business projects, using this technique, you can plan almost any indicator. The peculiarity of this group of techniques is that it excludes subjectivity in the planning of entrepreneurial programs.

Particularly noteworthy in this regard are methods related to:

graph theory;
mathematical programming;
probability theory;
imitation methods.

Variety of modern techniques

Stability check, sensitivity technique, limiting analysis are no less important in modern conditions. Also, entrepreneurs are actively using in planning the rate of return that can be obtained by investing financial capital... The market economy in its present state practically cannot exist without these methods, despite the fact that quite recently they were not considered at all.

Sensitivity analysis is a special method that allows you to assess the degree of changes in relation to the implementation of planned activities in the context of a business project.

This technique is a real find for those entrepreneurs who need:

conduct a comparative analysis of several programs;
identify all the factors affecting entrepreneurship;
reduce the negative impact of risk objects;
determine the impact on the project of interest on a loan, sales, prices.

Stability check

Another common and important method is stability testing. This method has some similarities with sensitivity analysis. However, his task is to be able to somewhat predict the further development of events. Moreover, this can be done during the implementation of the business plan.

Effectively about business. Business Planning: Video

It is carried out through the use of a variety of methods.

⚡ Methods of planning⚡ is the main tool of planners. Modern theory and practice have a rich toolkit to solve a wide range of issues. Many of the methods are well known and apply to more than just planning.

Some of the methods are formalized and brought to the level of economic and mathematical models, others have a weak description. All these methods can be applied separately and in combination.

Practitioners may not know all of them, but it is still desirable to have an idea about them, to know their essence, the possibilities of application.

Basic planning methods

balance
experimental statistical
normative
economic and mathematical

Each of these methods includes dozens or even hundreds of varieties, techniques and methods of calculation.

Balance method- characterized by the establishment of material and cost proportions in terms of indicators. It is usually used in the form of balancing tables containing the availability and sources of education resources and the corresponding needs.

With its help, the validity of calculations, the interconnection of sections and indicators for different stages planning. An example is the balance of working hours, the balance of production capacities, labor resources.

Experimental statistical method- characterized by an orientation towards the results actually achieved in the past, by extrapolation of which the plan of the required indicator is determined. This planning method is quite simple and is widely used in planning calculations. Such techniques of this method are well known, such as: calculation by the arithmetic mean, by means of a moving average, expert, calculation by the annual percentage of changes, etc. But this method has a significant drawback - the planned indicator will reflect the current level of work with its errors in the past.

Normative method(method of technical and economic calculations) is based on the use of norms and standards for the consumption of living and materialized labor to determine the variables.

It is used to substantiate a quantitative measure of planned targets or technical and economic calculations.

An example is the developed and widely used rates of consumption of raw materials, materials, fuel, labor, financial resources per unit of production, the tax rate, etc.

Economic and mathematical methods and models. Their essence lies in the fact that they allow, with less time and money, to find a quantitative expression of the relationship between complex socio-economic, technological and other processes mediated in indicators. In modern conditions, almost any indicator can be planned using the economic and mathematical method. The use of this group of methods helps to eliminate subjectivity in planning and increases the scientific level of validity of the plan. However, the application of these methods requires an accurate mathematical description of the economic problem and often an expert assessment of the data obtained.

The most common in modern conditions are methods of probability theory (correlation, regression, game theory), mathematical programming, simulation methods, graph theory, etc.

Particularly popular planning methods

sensitivity method
stability test
limiting analysis
rate of return on invested capital
and etc.

These methods are inherent in planning in conditions market economy and were not previously considered in domestic practice.

Sensitivity analysis- allows you to assess how much the effectiveness of the planned event will change when the conditions for its implementation or one of the initial parameters change. The stronger this dependence, the higher the risk of implementing the planned event.

Sensitivity analysis can be used:

To identify the factors most affecting the results of the implementation of the planned event (change in income depending on changes in prices for products, raw materials, production volume, etc.). Knowledge of these factors and their influence allows you to identify and take into account in advance, and, consequently, reduce their negative consequences.
For comparative analysis projects when deciding whether to include them in the plan. Sensitivity to change is determined for each project various factors: prices, sales, interest rates on the loan. The least sensitive criterion is preferred.

Stability check. This method is similar in form to sensitivity analysis.

Its main goal is to anticipate the course of events in the process of implementing the plan, which may occur in the external environment and the internal environment of the enterprise.

The essence of the method is the development of scenarios for the development of events in the basic and most dangerous options for implementing the plan.

Incomes, losses, performance indicators are determined.

Dignity this method is that it allows you to evaluate the simultaneous effect of several parameters on the final results.

Limit Analysis. This method allows you to control and establish a profitable ratio of costs and incomes of the enterprise.

If profit is the goal of the enterprise, then marginal analysis is an important method of achieving it.

Marginal analysis in planning can be used to establish prices for products, sales volumes, etc. One of the options for marginal analysis is the break-even point.

Rate of return on invested capital – essential tool planning. This method is based on a calculation that shows the relationship between the income of an enterprise and its capital. With its help, the expediency of capital investments is determined, costs are planned, and the effectiveness of past planning decisions is assessed.

The main advantages of this method include its simplicity, compliance main goal activities of the enterprise, as well as the fact that it is not related to the volume of sales.

Today when calculating this indicator various types of capital are used, which significantly expands the area of its application. So, the rate of return on equity characterizes financial results work, for the capital used - is the indicators of the enterprise, etc.

Discounting- the method of bringing future expenses to the initial moment of time (the moment of making capital investments).

Takes into account the change in value cash income and costs during the implementation period of the planned event.
Bringing income of future years to the time of investment is carried out according to the following formula:

Dp = Dg / (1 + r) _w_degree_t

where Дn - reduced income, rubles; Dg - the annual income from capital investments, calculated at the time of their implementation, rubles; r is the discount factor; t - ordinal number of the year of reduction.

Plan indicators

The indicator of the plan is a characteristic of a property (phenomenon, process) of an economic object expressed by a number. Indicators used in economic calculations can be classified on various grounds:

1. By role in management:

prescriptive, mandatory
calculated, optional

2. In terms of economic content:

natural
cost
labor

3. In relation to activities:

quantitative
quality

4. In relation to the co-measure:

absolute
relative, i.e. expressed in relation to another indicator

5. By role in economic work:

forecast
planned
actual

6. By the criterion of mathematical calculations:

voluminous
average
incremental
limit
index

Facility-wide indicators are combined by the system. The system of economic indicators is a complex of interrelated characteristics of an object. These characteristics can be interconnected economically, technologically, organizationally.

The scorecard reflects:

organization, volume and structure of work;
real connections between economic objects;
a unified standardized and mandatory calculation methodology.

All indicators in the system must be comparable in terms of the calculation methodology, and other factors.

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