Analysis of the organization's business plan 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. Interested persons in this case are investors and partners (current or potential). If the project is drawn up by third parties, an assessment of the business plan is also necessary for the managers of the enterprise.

Necessary components of a business plan analysis

Analysis of the organization's business plan allows investors to determine whether the project meets the main indicator - the possibility of obtaining the maximum return on investment with minimal risk. Then, an assessment of the economic efficiency of the proposed type of activity is carried out. The company's capabilities necessary for the implementation of the organization's goals are analyzed. To do this, the company is evaluated according to the following indicators:

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

Particular attention is paid to the assessment of the volume of attracted capital, production capacity, which will be required for the implementation of the project.

Business plan analysis procedure

Analysis investment business plan is executed in a specific order:

1. The initial data, the quality of the provision are checked.
2. The organizational scheme of the project implementation and the financing scheme are evaluated.
3. Conducted marketing analysis, analysis of economic indicators.
4. In conclusion, the possibility of achieving the goals presented in the business plan of the organization is assessed.

When checking the initial data, special attention is paid to the items of expenditure, the price level. An important part of the project evaluation is marketing analysis. The following parameters are evaluated: market segment conjuncture, state participation, finished product promotion scheme, pricing scheme.

Analysis of the organizational chart is that the form of participation of investors in the implementation of the project is determined. In particular, they may be included in the top management, own a block of shares or participate in the project by providing investments.

Features of the economic analysis of the business plan

main part economic analysis The organization's business plan is to evaluate funding in terms of attractiveness to investors. It is carried out by creating a model of the movement of 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 tested for various inputs.

For economic analysis, the following types of prices are used: current (or constant) including VAT, current (permanent) excluding VAT, etc. To compare investment projects, economic efficiency indicators 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 a loan should not be more than the refinancing rate of the Central Bank + 5-10%. If it is much higher than this figure, then the lender was chosen unsuccessfully. The data is also carefully checked if the internal rate of return (IRR) is significantly higher than the loan rate. If the IRR is more than 100%, this means that the sales prices are too high, or any costs are not taken into account in the project.

An economic analysis of an organization's business plan also provides for the calculation of break-even boundaries. If, with a decrease in the level of sales by 20%, the activity ceases to be profitable, then investing in the project is ineffective.

Analysis of the 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 - on fluctuations in prices, exchange rates, lending rates. Production risk associated with the possibility of non-fulfillment of obligations to consumers of products, financial — with the possibility of default on credit obligations.

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

Cafe business plan example
Sample Pharmacy Business Plan
An example of a business plan for an online store
An example of a business plan for a clothing store
Restaurant business plan example
An example of a business plan for a beauty salon
Travel agency business plan example
An example of a car service business plan
Bank business plan example
An example of a hotel business plan
Coffee shop business plan example
Barbershop business plan example
An example of a camp site business plan
Photo studio business plan example

1. Cafe business plan example

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

• – technological equipment (coffee machine, refrigerator, microwave oven, inventory, dishes);
• — cash register equipment;
• - furniture;
• - Refurbishment of a non-residential building.

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

Investment plan:

• — get a loan in the amount of 150,000 rubles for repairs and purchase of equipment;
• - conduct staff recruitment;
• – conclude contracts for the supply of raw materials, products, drinks;
• - obtain permits for doing business.

The start of the project is 10/12/2013, the payback period is 6 months, the profitability of the project is 32%.

2. Sample Pharmacy Business Plan

Objective of the project. Making a profit in the sales market of high-quality and effective medicines, biological additives, hygiene products.
Project task. Ensure 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 cash desk - 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);
• — Recruitment;
• — Creation of a round-the-clock help desk hotline;
• — Purchase of equipment and adjustment of computer programs;
• - Conducting an advertising campaign.

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

3. An example of a business plan for an online store

Objective of the project. Creation of an online store to serve corporate clients on an ongoing basis.
Kind of activity- supplying customers with an assortment of office goods, equipment, furniture.
Description of the project. To organize a business you will need:

• — remote office;
• - computer equipment;
• - computer program;
• — organization of telephone and Internet communication with clients;
• — Express delivery;
• - automobile.

Market analysis. To date, the market sector for the delivery of stationery to the offices of the city 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, the minimum delivery time is 1 day.

Project strategy for 1 year:

• – conclusion of an agreement with a major supplier of goods of the required range;
• – accumulation of demand using the site and the provision of intermediary services between the supplier’s warehouse and customers;
• — increasing sales volumes;
• — an investment in the creation of its own warehouse and stock of goods using a bank loan.

4. Sample Clothing Store Business Plan

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

Market analysis. Within a radius of 1.5 km from the location of the store there are no specialized women's clothing stores, at a distance of 2.3 km there is shopping mall"Alley", which has points of sale for dresses, winter jackets, bags. Competitive advantage - the provision of installments for a group of fur and leather goods, a 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 the turnover.

Marketing strategy. The facade of the store faces a busy central street with a high human flow, it will have: a signboard, an information stand with a description special offers, announcements of promotions and sales.

5. Sample Restaurant Business Plan

Project concept. European cuisine restaurant 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 you know, if the borrower is not able to submit the above document, then this indicates a low professional level of the enterprise administration and makes it impossible to obtain a bank loan, in addition, in the future the bank will evaluate the issuance of a loan to such an enterprise as a more high-risk operation, which will necessarily affect the amount of interest on the loan upwards.

The purpose 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 mastered, to increase the volume of production and sales of products. It is planned to reach the specified volume of sales in 2009 by improving the quality and durability of products and expanding sales markets as a result of improving marketing activities. The calculations made in the business plan of indicators 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 LLC "OSK" was carried out according to the stages of implementation of the investment project using expert assessment methods. An analysis of the most significant simple risks of an investment project in terms of unforeseen costs (5.87), lack of working capital (3.33), currency risk (1.67), consumer solvency (1.67) showed that the risks most likely will not manifest themselves . Risk assessment was carried out on the basis of the developed expert system.

Measures have also been developed for the legal protection of the rights of the investor, ensuring guarantees for the implementation of the project. And as security for the fulfillment of obligations under the loan, 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 right to own a certain share of OSK LLC. Financial condition the company in the developed report is characterized as complex, although there are no significant changes in the structure of the balance sheet over the past year.

The balance 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 mainly due to the disposal of obsolete and worn-out equipment.

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

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

The current assets of the enterprise for 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 by 13.36%, which can be explained by the influence of inflationary processes.

As part of current assets, the share of reserves and costs in total volume of the company's funds increased from 14.60% to 26.40%, although in absolute terms it has grown from 3.4 million USD to 4.8 million USD.

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

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

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

There are no outstanding 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 funds of the enterprise are not used effectively enough, the turnover of both the 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 (attraction of long-term sources). Since the underdevelopment of the Russian stock market as a means of attracting investments does not allow using the stock mechanism to finance production by placing equity or debt valuable papers seems to be the most effective change financing structure of the enterprise by attracting long-term loans or loans.

Simultaneously with the solution of the problem of increasing the share of LLC "OSK" in the Ural building materials market, the marketing department of the enterprise 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 transfer of LLC "OSK" by the bank to a low-risk group.

The organization also provided the bank with a phased schedule for the implementation of the future investment project. This chart illustrates the priorities placed by management in relation to investees.

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 its manufacture (by type), as well as planned production volumes. The project was evaluated on the basis of integral indicators reflecting the economic efficiency that is planned to be achieved as a result of its implementation. The discount factor (discount rate) adopted in the calculation of project efficiency is 0.15 (15%) and coincides with the average yield of government short-term bonds predicted for the project implementation period.

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.

Describing the economic essence of investment, 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 investment". Investments in this case are considered as an investment in the reproduction of fixed assets - both production and non-production nature. At the same time, investments can also be made in the growth of current assets and in certain types of intangible assets.

In many definitions of investment, it is noted that they are an investment of money. However, capital investment can be carried out not only in cash, but also in other forms - movable and immovable property, 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, obtaining current income or solving certain (most often social) problems.

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

The investment process is the investment activity of the enterprise, which is one of the important objects 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 the enterprise.

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

in the direction of the main economic activity(individual and institutional investor);

by investment goals (strategic and portfolio investors);

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

In the aspect of the topic under consideration, we are primarily interested in the process of real investment, i.e. capital investment 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 investment;

investment growth of working capital.

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

The specific nature of real investment and its forms predetermine some features of its implementation in the enterprise. With a high investment activity of the enterprise, in order to improve the efficiency of managing real investments, a special policy for such management is being developed.

The real investment management policy is part of the overall investment policy of the enterprise, which ensures 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 scheme it can be seen that the development of a business plan for a real investment project is an indispensable condition for the subsequent evaluation of its effectiveness and determining the form of real investment. In addition, business planning is a key moment in creating the prerequisites for the formation of 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:

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

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

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

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, developed business plans are classified according to a number of criteria:

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

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

in terms of implementation;

by the volume of necessary investment resources;

by source of funding and a number of others.

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