Analysis of an organization's business plan as an example. Business Plan Examples

Business plan analysis is performed in order to evaluate the effectiveness of investments based on the information presented in the document. Stakeholders in in this case are investors and partners (current or potential). If the project is compiled by third-party organizations, an assessment of the business plan is also necessary for the managers of the enterprise.

Necessary components of business plan analysis

Analysis of an organization's business plan allows investors to determine whether the project meets the main indicator - the possibility of obtaining maximum profit from an investment with minimal risk. Then the economic efficiency of the proposed activity is assessed. The company's capabilities necessary to achieve the organization's goals are analyzed. For this purpose, the enterprise is assessed according to the following indicators:

• work results for 3 years;
• state of production;
• nomenclature and volume of products;
• raw material supply and distribution systems finished products;
• control system;
• assessment of labor resources;
• economic situation of the enterprise.

Particular attention is paid to assessing the volume of attracted capital and production capacity that will be required to implement the project.

Procedure for analyzing a business plan

Analysis investment business The plan is executed in a certain order:

1. The source data and quality of delivery are checked.
2. The organizational scheme of the project implementation and the financing scheme are assessed.
3. Marketing analysis and analysis of economic indicators are carried out.
4. Finally, the possibility of achieving the goals presented in the organization’s business plan is assessed.

When checking the source data, special attention is paid to expense items and price levels. An important part of project evaluation is marketing analysis. The following parameters are assessed: market segment conditions, government participation, finished product promotion scheme, pricing scheme.

The analysis of the organizational chart consists in determining the form of participation of investors in the implementation of the project. In particular, they can be part of top management, own a block of shares or participate in the project by providing investments.

Features of economic analysis of a business plan

The main part economic analysis An organization's business plan is an assessment of financing from the point of view of attractiveness for investors. It is carried out by creating a movement model financial flows. When designing, the following parameters are taken into account: accounting and taxation methods used, depreciation accounting options, loan repayment schedule. Then the effectiveness of the model is checked for various inputs.

For economic analysis, the following types of prices are used: current (or constant) including VAT, current (constant) without VAT, etc. To compare investment projects, indicators of the economic efficiency of the organization are calculated:

• profit;
• profitability;
• payback period;
• internal rate of return;
• efficiency of capital investments.

When evaluating a business plan, special attention should be paid to the fact that the interest on the loan should not be more than the Central Bank refinancing rate + 5-10%. If it is much higher than this figure, then the lender was chosen poorly. They carefully check the data even if the internal rate of return (IRR) is significantly higher than the loan rate. If the IRR is more than 100%, this means that sales prices are inflated, or the project does not take into account any costs.

An economic analysis of an organization’s business plan also involves calculating break-even limits. If, with a decrease in sales by 20%, the activity ceases to be profitable, then investing in the project is ineffective.

Analysis of an organization's business plan includes an assessment of the following types of risks: investment, market, production, financial. Investment risk depends on fluctuations in the value of investment and financial portfolios, market risk depends on price fluctuations, exchange rates, and lending rates. Production risk is associated with the possibility of non-fulfillment of obligations to consumers of products, financial - with the possibility of non-fulfillment of credit obligations.

When evaluating a business plan, the following are analyzed: possible problems: decrease in sales volume, increase in unit cost of goods, decrease in selling price. The result is a description of possible risks. Based on the data from the analysis of the business plan, a conclusion is drawn up, which must be presented in a form understandable to investors and partners.

Example of a cafe business plan
Example of a pharmacy business plan
Example of an online store business plan
Example of a business plan for a clothing store
Example of a restaurant business plan
Example of a business plan for a beauty salon
Example of a travel agency business plan
Example of a car service business plan
Example of a bank business plan
Example of a hotel business plan
Example of a coffee shop business plan
Example of a hair salon business plan
Example of a business plan for a tourist center
Example of a business plan for a photography studio

1. Example of a cafe business plan

Objective of the project. Create a point Catering– a cafe in the central area to serve guests and residents of the city, in particular: university students, employees of office buildings, visitors to the shopping complex (here you can indicate specific addresses of the nearest facilities).
Description of the project. The cafe will consist of 1 hall, a bar counter, a utility room - warehouse, 1 production workshop. To organize production you will need:

• — technological equipment(coffee machine, refrigerator, microwave oven, equipment, dishes);
• — cash register equipment;
• - furniture;
• - renovation of non-residential premises.

Description of the market. In the area where the cafe is located there are now 2 fast food restaurants. Our competitive advantages: expanded menu, large quantity seats, special offer - set lunch with a fixed price in 5 minutes.

Investment plan:

• — receive a loan in the amount of 150,000 rubles for repairs and purchase of equipment;
• — carry out personnel selection;
• — conclude contracts for the supply of raw materials, products, drinks;
• — obtain permits to conduct business.

Project start 10/12/2013, payback period 6 months, project profitability 32%.

2. Example of a pharmacy business plan

Objective of the project. Making a profit in the sales market of high-quality and effective medicines, biological additives, and hygiene products.
Project task. Ensure the implementation of a competent marketing campaign, occupy the real market sector at least 20%.

Description of the market. Due to the constant increase in the number of chronic and seasonal diseases, the pharmacy market requires the opening of new outlets. Competitive advantage - highly qualified staff, cumulative discounts for regular customers, extended evening checkout hours - until 22.00

Risks. Changes in legislation regulating the drug market, as a result of which prices for imported drugs may increase and demand may decrease.

Project stages:

• — Placement of a pharmacy in a busy area (city hospital No. 2);
• — Personnel selection;
• — Creation of a 24-hour help desk hotline;
• — Purchase of equipment and adjustment of computer programs;
• — Conducting an advertising campaign.

Break-even analysis. The break-even monthly sales volume was set at 4,000 units and 160,000 rubles.
Financial indicators of the project. Return on sales – 34%, profitability equity– 106% with inventory turnover – 0.79, operating system – 16.82.

3. Example of a business plan for an online store

Objective of the project. Creation of an online store for service corporate clients on an ongoing basis.
Kind of activity– supplying clients with an assortment of office products, equipment, and furniture.
Description of the project. To organize a business you will need:

• — remote office;
• - computer equipment;
• — computer program;
• — organizing telephone and Internet communications with clients;
• — Express delivery;
• - automobile.

Market analysis. Today the market sector for delivery stationery to city offices is free. The main competitors will be stationary stores and online stores with delivery of goods from other cities. Our competitive advantages are a wide range, flexible system discounts, expressed as a percentage of the order amount, minimum delivery time - 1 day.

Project strategy for 1 year:

• — concluding an agreement with a large supplier of goods of the required range;
• — accumulation of demand using the website and provision of intermediary services between the supplier’s warehouse and customers;
• — increasing sales volumes;
• — investment in creating your own warehouse and stock of goods using a bank loan.

4. Example of a business plan for a clothing store

Description of the project. The Krasotka branded clothing store will present several product groups - outerwear, evening dresses, underwear, accessories (bags, umbrellas, leather goods).

Market analysis. There are no stores within a radius of 1.5 km from the store location. specialty stores women's clothing, at a distance of 2.3 km is shopping complex“Alley”, which has points of sale of dresses, winter jackets, bags. Competitive advantage - provision of installments for a group of fur and leather goods, cumulative system of discounts, bonus program– a gift for 10% of the purchase price.

Trading plan.

• — One-day turnover – 88,200 rubles.
• — Markup – 32%.
• — Income of the 1st year – 9,567,000 rubles, 2nd year – 12,758,000 rubles.
• — The share of expenses in the profit structure is 6.89%.
• — The profitability of the project is 8.39% of turnover.

Marketing strategy. The façade of the store faces a busy central street with high human traffic; it will feature: a sign, information stand with description special offers, announcements of promotions and sales.

5. Example of a restaurant business plan

Project concept. Restaurant of European cuisine for the middle class with 50 seats.

The proposed business plan was developed by the enterprise as a report to the bank planning to finance the investment project of OSK LLC by providing a loan. As is known, if the borrower is unable to submit the above document, then this indicates a low professional level of the enterprise administration and makes obtaining a bank loan impossible; in addition, in the future the bank will evaluate the issuance of a loan to such an enterprise as a higher-risk operation, which will certainly affect the amount of interest on the loan increases.

The goal of the investment project for the development of OSK LLC is to achieve a sustainable volume of production and sales of building materials and, as capital investments are absorbed, to increase the volume of production and sales of products. It is planned to reach the specified sales volume in 2009 by improving the quality and durability of products and expanding sales markets as a result of improving marketing activities. Calculations of indicators made in the business plan characterizing the economic, commercial and budgetary efficiency of the investment project for the development of OSK LLC showed that the project is highly effective and attractive for financing. The assessment of commercial risk in the business plan for the development of OSK LLC was carried out according to the stages of implementation of the investment project using expert assessment methods. Analysis of the most significant simple risks of an investment project by items: unforeseen costs (5.87), disadvantage working capital(3.33), currency risk (1.67), consumer solvency (1.67) showed that risks most likely will not manifest themselves. The risk assessment was carried out on the basis of the developed expert system.

Measures have also been developed to legally protect the rights of the investor and provide guarantees for the implementation of the project. And as security for the fulfillment of loan obligations, the Board of Directors of OSK LLC decided to pledge to the lender for the entire term of the loan agreement a package of documents certifying the ownership of a certain share of OSK LLC. Financial condition The enterprise in the developed report is characterized as complex, although no significant changes were observed in the structure of the balance sheet for the past year.

The balance sheet currency decreased by 4.9 million USD. This, as well as a slight decrease in the share of non-current assets (by 13.36%) is explained mainly by the disposal of obsolete and worn-out equipment.

As part of liabilities specific gravity sources of own funds decreased by 15.23%, in absolute terms - by 7.0 million USD.

The cost of fixed assets decreased by 6.5 million USD, but at the same time the depreciation rate of equipment decreased, which improved the structure of fixed assets.

The current assets of the enterprise during the period increased from 4.7 million USD. to 6.1 million USD, and their share in the value of property increased from 20.36% to 33.72%, or 13.36%, which can be explained by the influence of inflationary processes.

As part of current assets, the share of inventories and costs in total volume the enterprise's funds increased from 14.60% to 26.40%, although in absolute terms there was an increase from 3.4 million USD to 4.8 million USD.

The easily realizable assets of the enterprise decreased from 10.3 million USD to 9.7 million USD. The decrease was due to collection accounts receivable, which in current conditions is a positive sign.

There is some improvement in the material and technical base of the enterprise, some of the worn-out funds and ineffective intangible assets have been eliminated, although the enterprise needs to significantly improve the efficiency of use of all non-current assets;

The company manages to make current payments to the budget in full;

There are no overdue debts wages;

The structure of external liabilities worsened due to an increase in the share of short-term loans;

There was no significant change in the volume of own working capital;

The enterprise's funds are not used effectively enough, the turnover of both capital as a whole and its individual parts is still low;

The company is experiencing liquidity problems, which can significantly worsen without a significant change in the financing scheme (attracting long-term sources). Since the underdevelopment of the Russian stock market as a means of attracting investment does not allow the use of the stock mechanism to finance production by placing equity or debt valuable papers seems to be the most effective change the structure of financing the enterprise by attracting long-term loans or borrowings.

At the same time as solving the problem of increasing the share of OSK LLC in the Ural building materials market, the company’s marketing department developed a plan for the development of channels for promoting products in the market of other regions of Russia, which can be considered as an additional reason for the bank’s transfer of OSK LLC to a low-risk group.

The organization also provided the bank with a step-by-step schedule for the implementation of the future investment project. This chart illustrates the priorities set by management in relation to investment targets.

With regard to the income of OSK LLC received during the implementation of the investment project, it is indicated that they are determined by the ratio of selling prices for products and the cost of production (by type), as well as planned production volumes. The project was assessed on the basis of integral indicators reflecting economic efficiency, which is planned to be achieved as a result of its implementation. The discount factor (discount rate) adopted in calculations of project efficiency is 0.15 (15%) and coincides with the average yield of government short-term bonds predicted for the period of project implementation.

An important condition for the development of an enterprise in accordance with the chosen economic and strategy is its investment activity. Economic growth and investment activity are interdependent processes.

Characterizing economic essence investments, it should be noted that in modern literature this concept is sometimes interpreted too narrowly, identifying the concept of “investment” with the concept of “capital investments”. Investments in this case are considered as the investment of capital in the reproduction of fixed assets - both production and non-production in nature. At the same time, investments can be made both in the growth of current assets and in individual species intangible assets.

Many definitions of investments state that they are investments of funds. However, investment of capital can be carried out not only in cash, but also in other forms - movable and real estate, financial instruments, intangible assets, etc.

Thus, investments are investments of capital in all its forms with the aim of ensuring its growth in the coming period, generating current income or solving certain (most often social) problems.

The variety of forms and types of investments carried out by an enterprise gives rise to their classification according to various criteria: investment objects, nature of participation, investment period, risk level and a number of others.

The investment process represents the investment activity of an enterprise, which is one of the important objects of financial management and characterizes the justification and implementation of the most effective forms of capital investment aimed at expanding the economic potential of the enterprise.

It should also be noted that investment activity is also the main form of implementation of the economic strategy of an enterprise.

A person carrying out investment activities is called an investor. Investors are classified according to the following criteria:

according to the main focus economic activity(individual and institutional investor);

by investment objectives (strategic and portfolio investors);

by belonging to residents (Russian and foreign) and a number of others.

In terms of the topic under consideration, we are primarily interested in the process of real investment, i.e. investment of capital in the reproduction of objects related to the implementation of the operating activities of the enterprise.

Forms of real investment can be reduced to three main ones:

capital investment (construction, reconstruction, modernization, etc.);

innovative investing;

investing in increasing working capital.

The choice of specific forms of real investment of an enterprise is determined by tasks aimed at expanding the volume of operating income, the possibilities of introducing new technologies, as well as the potential for the formation of investment resources.

The specific nature of real investment and its forms are determined by some features of its implementation in the enterprise. With high investment activity of an enterprise, in order to increase the efficiency of real investment management, a special policy for such management is developed.

The real investment management policy is part of the overall investment policy of the enterprise, ensuring the preparation, evaluation and implementation of the most effective real investment projects.

The process of forming a policy for managing real investments of an enterprise is carried out in the context of the following main stages (Table 1):

Table 1. Formation of investment management policy

From the presented diagram it is clear that the development of a business plan for a real investment project is an indispensable condition for the subsequent assessment of its effectiveness and determination of the form of real investment. In addition, business planning is a key point in creating the prerequisites for forming a portfolio of real investments.

All forms of real investment go through three main stages (phases), which together make up the cycle of this investment:

pre-investment stage, during which alternative options are developed investment decisions, they are assessed and a specific option is accepted for implementation;

investment stage, during which the direct implementation of the adopted investment decision is carried out;

post-investment stage, during which control is ensured over the achievement of the specified parameters of investment decisions during the operation of the investment object.

The basis of the pre-investment stage of the real investment cycle is the preparation of a business plan.

In the context of individual forms of real investment of an enterprise, the business plans being developed are classified according to a number of criteria:

for investment purposes (changes in production volumes, assortment, cost reduction, quality improvement, etc.);

by level of implementation autonomy (independent of the implementation of other business plans, dependent);

according to implementation deadlines;

by the volume of required investment resources;

by source of financing and a number of others.

Thus, from the point of view of investment implementation, a business plan is a document that determines the need to make a real investment, in which the main characteristics of the project are outlined in the selected sequence of sections and financial indicators related to its implementation.