The conditions of the 21st century, in which today we have to conduct business and solve all sorts of...
The situation of approving ambitious development plans for a company sometimes resembles an anecdote from Soviet times, in which factory workers, having read at a meeting about the order of mandatory hanging, after a gloomy silence, asked only one question: “Should I bring the rope or will the union provide it?”
At the same time, the development of an annual development plan can and should become a procedure for constructive interaction between owners and hired employees, despite the obvious difference in their interests. The article describes the logic and sequence of this procedure using the example of a trading company operating in the B2B market.
Approval meeting annual plans, went as usual. The director of the company enthusiastically talked about plans to double sales, the heads of commercial departments gloomily considered polishing the table. The enthusiasm of the company’s main shareholder was understandable: having estimated the planned marginal profit, he has already given the necessary orders to resume construction of the cottage, which was frozen at the end of the year.
The mood of the businessmen was explained by the dependence of their bonus on the degree of fulfillment of the plan. The pride of the marketer, who deftly distributed the sales assigned by the director across product lines and sales channels, was also understandable. The excitement of the financial director, who cast puzzled glances at the general manager and nervously drew intricate designs in the diary, was incomprehensible.
Finally, the director finished his inspiring speech and looked around the audience with a victorious look. The financial one immediately broke down: “If we are going to double sales, we need to calculate the required working capital and find sources of financing. Considering that we have not found reserves for improving cash turnover, and credit opportunities have been exhausted, what funds are we counting on?” Not fully understanding the financial reasons, but sensing the last opportunity to defend their income before the verdict, the sales managers perked up: “ Hot item there is a shortage, purchase prices are high, the warehouse is a mess, the marketer doesn’t know life, and yesterday the Internet didn’t work!” The head of the purchasing department, the marketer and the warehouse manager did not mince words, and the meeting became lively. As an experienced leader, the director in accordance with the principle of “Divide and conquer!” allowed the meeting participants to speak, and then announced that all private issues would be considered by him in individually, where the meeting ended.
A year later, opening the next meeting dedicated to the approval of annual plans, the director was forced to state that the company in the ending year was experiencing constant difficulties with financing, was forced to reduce the implementation plan three times, and annual sales increased by only 15%, which corresponds to the market growth rate . At the same time, expenses somehow imperceptibly increased by 20%. The director did not talk about the construction of the cottage, which had once again been stopped. “But next year,” the general manager continued, “we plan to double sales volumes,” and invited the beaming marketer to report to the meeting on the distribution of the plan across product groups and sales channels.
The meeting proceeded as usual
At the same time, the development of an annual development plan can and should become a procedure for constructive interaction in a company between owners and employees, despite the obvious difference in their interests. Let's consider the logic and sequence of this procedure using the example of the trading company "Kubarik", which supplies office supplies. legal entities.
Goal setting
Having a “correct”, formulated and approved goal is the most important condition for the successful operation of an enterprise. As you know, the “right” goal is an intention that has the properties of ambition, realism, measurability, and specificity.
Having a goal gives a company the following opportunities:
- developing a strategy that is adequate to the market and one’s own capabilities,
- resource planning - financial, human, information, logistics, etc.,
- concentration of all resources in the most effective areas,
- periodically checking the dynamics of movement towards the goal and developing corrective management decisions,
- formation of staff motivation.
Theoretically, the owner may want 100% of the market for his company, but at the same time he must be prepared for fantastic investments and constant loss-making. Therefore, it is more practical when the owner’s ambitions, already at the goal-setting stage, are limited by the realities of the market, presented by marketers, and the financial capabilities of the company.
In general, the goal statement should include:
- identification of target markets,
- product definition for each market,
- list of targets,
- target values of indicators in target markets.
The Kubarik company approached the issue of goal setting with all possible seriousness and defined its goals in the form of market shares, subject to maintaining the markup
Positioning
Marketing analysis and economic calculation, produced in our company, led to the conclusion that the most effective positioning strategy would be to supply Chinese consumer goods at minimal low prices. But such activities did not arouse the slightest enthusiasm among the company owner. On the contrary, on the issue of competitive strategy, he leaned towards the differentiation option, wanting to supply only quality products to the market and provide customers with the highest level of service in the industry.
This example illustrates the fact that in determining positioning, the will of the owner is also decisive, since his life values may come into conflict with economic feasibility.
Strategy
After defining goals, managers must develop a marketing strategy and a set of measures to support it in other functional areas - financial, information, logistics, personnel, that is, a description of what actually needs to be done to achieve the goals within the framework of the formulated positioning.
It is at this moment that the heads of all departments are obliged to remember all the problems of the company and propose ways to solve them, determine internal reserves and ways to mobilize them, identify market opportunities and envisage ways to exploit them.
The methodology involves the development of:
- List of initiatives to implement the strategy,
- Hierarchy of company goals,
- Scorecards,
- Plans by indicators,
- Distribution of responsibility for achieving indicators,
- Action plans aimed at achieving indicators.
In our company, department heads, on the one hand, were vitally interested in increasing the scale of activity, since their base rates directly depended on the absolute value of the main indicators for which they were responsible. On the other hand, minimizing their risks, they, of course, tried to work out a program for implementing the chosen strategy at the highest level, without skimping on costs. As a result, the list of activities to create the institute sales representatives(TP) turned out as follows:
- A program for hiring ten technical assistants using the personnel agency.
- Preparation of a program for familiarizing technical staff with the market and training them in the company’s product by the marketing department.
- Organization of training for TPs on negotiation practice in a training company.
- Purchase of five cars for TP.
- Development and approval of regulations for compensation for the use of personal vehicles.
- Through third-party IP implementers
- Introduction into the IS of a subsystem for the formation of operational plans for technological processes and their reporting,
- Organization of remote access of technical equipment to the IS.
8. Revision of the inventory management system (Inventory Management System) and its standards in connection with the start of TP activities. In particular, it was proposed to increase the technical specifications by 20% and increase the turnover rate from 30 to 45 days.
9. Through a consulting company
- Development of methodological support materials for technical support: books of sales scenarios, methods for assessing client needs and others.
- Development of regulatory documents: job descriptions, technological process activity standards, regulations and formats for setting tasks, regulations and reporting formats.
- Development of a system of TP indicators, plans for indicators, control regulations.
- Systems development financial incentives And non-material motivation TP.
- Development of regulations for the certification and evaluation of technical equipment.
- Reengineering of existing and development of new business processes related to TP activities.
11. Workplace equipment plan for new employees.
5. Financial planning
If the owner of our company liked the idea of creating a TP institute, then the costs associated with its implementation, proposed by the heads of departments, made me think. In any case, budgets had to be developed to assess the financial results and risks of the chosen strategy. The revenue plans prepared by the marketing specialist and the plans for additional expenses were transferred to the financial director. By adding your data on expenditure statistics in the past period and investment and financial activities, financial director formed a budget of income and expenses, a movement budget Money, forecast balance and calculation of financial ratios, and turnover standards for the warehouse, receivables and payables participated in this budget system as parameters.
The planned financial result unpleasantly struck the company owner. Of course, even without budgets, he understood that the planned strategy would only produce results in the fall, and that he would have to invest money at the beginning of the year, but only by looking at the budgets did he assess the scale of investment and the profitability of the planned business. Together with the FD, they began to look for reserves to improve the planned financial result and reduce investment risks and, of course, found them. It was decided:
- improve the sluggish dynamics of TP plans, increase plans for TP implementation after passing the adaptation stage. This decision made it possible to reduce the number of TP staffing units from ten to 5 without reducing general plan implementation,
- reduce the number of purchased cars and equipped workplaces,
- reduce the planned inventory and improve its turnover,
- set the purchasing department the task of obtaining additional discounts and deferments from suppliers, taking into account grandiose plans to increase purchase volumes,
- reduce costs for external contractors by performing part of the work on organizing the work of technical support using our own resources.
Of course, this meeting was not very similar to what we described above. In fact, there was a bargain between the owner, who wanted to obtain an acceptable financial result with minimal risks, and managers interested in minimizing the risks of failure to fulfill plans.
At the same time, the owner understood that by unjustifiably cutting costs for the implementation of the agreed business development strategy, he would increase the risks of failure to meet income plans, and the managers knew that the costs they proposed were inflated and suggested the degree of their competence. Thus, there was an objective basis for reaching a compromise and an information field (budgets) for modeling a compromise option.
We will leave the reader the opportunity to fantasize about the results of this meeting and the company’s success in the planned year. Personally, the situation gives me some optimism. Either because it was planned this way according to the script of the article, or because I happened to be a participant in both meetings. What version of the meeting to approve the annual plan would you prefer?
Let's formulate strategic goals development of the company However, the formation of a strategic development plan for the company is not limited to the development of a mission and strategies. In addition to the direction of action itself (i.e. strategy), it is also necessary to develop criteria for success (target indicators) and ways to achieve them (business development plans). Only in this case can you be sure that the company has a clear program for achieving its mission, supported by action plans and calculations of the resources necessary for their implementation. Strategic goals (or key target indicators) must be specific and measurable, so that at the end of any period it is clear to what extent the strategy has been implemented and what the dynamics of its implementation are. For example, if such a strategy target as increasing sales volumes can be expressed as a percentage increase to volumes previous period or in a specific amount.
Development of a strategic plan for enterprise development
And if the goal is the implementation of an event, then the expected completion date of this event should be indicated as an indicator of its achievement. Strategic goals are set, as a rule, for a year and subsequently adjusted based on the actual results of the company's work. An example of a map of strategic goals is in table. 1. Developing a business plan for the development of the organization One of the most important sections strategic development enterprises - a business plan for the company’s activities for the forecast period.
Typically, business plans are drawn up for a period of three to five years; there are options for up to ten years. The main criteria for choosing a strategic planning period are current situation in the market and the position of the company.
Development and implementation of an enterprise development plan
In other words, he admitted that their business plans contained nonsense, but since the decision is made not at the level of specialists who understand this, but at the level of directors, there are no problems, because those from whom he asks for money are the same as him. This is what saves him. Budgeting is the process of detailed planning and control of financial economic activity enterprises with distribution of responsibility for results. Main goals of budgeting:
- forecast of the financial and economic condition of the company;
- coordination of planned financial economic indicators companies;
- determination of the system of responsibility for the results of the financial and economic activities of the enterprise;
- accounting, control and analysis of the financial and economic condition of the company.
In fact, budgeting is already a tool for operational management of an enterprise.
Development of an annual company development plan
Important
During planning, there is a movement from the level of strategic planning to budgeting, during which target indicators and strategies for achieving them are determined and agreed upon, operational plans and budgets of departments are drawn up and agreed upon. During planning, it is also possible to move from the bottom up, that is, from the level of budgeting to strategic planning. This is explained by the fact that when plans are detailed and clarified, new information appears that was not previously taken into account, but requires careful consideration and taking into account.
When moving from strategic planning to budgeting, the following increases:
- accuracy of calculations (range narrows possible values planned indicators);
- planning formats;
- degree of coordination of plans;
- specifying the degree of responsibility for results.
An example of developing a strategic development plan for an enterprise
Conclusion A complete strategic development plan for an enterprise includes the following sections:
- The results of the analysis of the external and internal context of the organization at the time of development of the plan.
- Description of current activities and long-term development goals of the organization.
- Description of the company's mission and development strategies.
- Functional strategies of company divisions.
- Description of projects for the development of the company.
- Business plans for the implementation of development projects.
- Description of risk management methods for implementing the strategic plan.
Development of a strategic development plan is the basis for choosing long-term goals of the enterprise and ways to achieve them. Strategic planning helps to effectively allocate and use company resources to achieve the main goals and objectives of the chosen mission.
An example of developing a business plan for the development of an enterprise
Info
The result of the interaction of components internal environment is the finished product (work performed, services provided) The external environment, which directly determines the efficiency of the enterprise, is primarily consumers of products, suppliers of production components, as well as government bodies and the population living in the vicinity of the enterprise (Fig. 1). Rice. 1. External environment of the enterprise For the primary analysis of the enterprise's activities, the SWOT matrix is used. The SWOT method used for environmental analysis (an abbreviation for the first letters of the English words: Strength, Weak, Opportunity, Threat) is a fairly widely recognized approach that allows for a joint study of the external and internal environment.
Company strategic plan
Developing a mission and development strategies for the organization In order to understand in which direction to move and develop, the company should first of all decide on its mission, i.e. main goal of its existence. The mission of the organization necessarily reflects the scope of activity and its ultimate goal. Based on the adopted mission, company development strategies are developed that will ensure the fulfillment of the mission.
Attention
Development strategies, firstly, should cover all aspects of the company's mission, and secondly, should not deviate from its meaning. Compliance with the first condition is necessary for the successful implementation of the company's mission, the second - in order not to divert the company's resources and efforts to solve problems that do not serve the fulfillment of the company's mission. When developing company development strategies, it is necessary to carefully check their relationship with the approved mission.
How to draw up an annual business plan for an enterprise
It has three main workshops: - chairs workshop; - table workshop; -cabinet furniture workshop. The marketing department is in constant contact with its clients and tries as much as possible to take into account their needs Russian market. The factory's work is based on the following tasks:
- High level of product quality
- High customer service (constant provision of customers with advertising materials)
- Large range of products (in stock and on order, within the shortest production time)
- Optimal ratio of price and quality of manufactured products
- Providing promotional products (brochures and samples).
The products of the UTA factory are made mainly in classic style, and in different time classics, and the classics, as we know, are always relevant.
Development of a strategic plan for a company using the example of Usolye LLC
This article will focus on such a complex issue as the formation of a company's strategic plan. There are a lot of tools. Moreover, to develop a strategy, more detailed information may be needed both about the external environment (markets, competitors, suppliers, etc.) and about the company (products, business processes, management, resources, etc.). Unfortunately, there is no set of analysis techniques that would guarantee a company obtaining information required quality and to the required extent to develop an effective strategy.
Another important point lies in a clear understanding of what analysis is and what its ultimate goal is. After all, conducting analysis is not an end in itself. The ultimate goal of any analysis is draft decisions, in in this case is the company's strategic plan. So companies need to do this.
Enterprise development plan example
The SWOT method makes it possible to establish connections between the strengths and weaknesses that are inherent in the organization, external threats and opportunities. The methodology involves first identifying strengths and weaknesses, threats and opportunities, and then the connections between them, which can later be used to determine the company's strategy (Fig. 2.). Rice. 1. “SWOT” matrix For analysis by this method it is necessary to formulate an approximate set of characteristics, a positive conclusion on which should allow one to compile a list of weak and strengths organization, as well as a list of threats and opportunities for it in the external environment.
1. Strengths may include such items as competence, availability financial resources, good reputation, modern technology effective management, competitive advantages, etc. 2.
Enterprise development plan sample
It records all the risks and opportunities that are significant for the company, ways to minimize and implement them (essentially, these are the company’s strategies), as well as the responsible (owners) of each of the risks and opportunities. Conclusion When choosing a company development strategy, you should focus on your strengths ( high quality products, service maintenance customers, positive business reputation) to take advantage of business expansion opportunities (increasing sales, releasing a new type of product, providing additional services buyers). At the same time, it is necessary to strengthen our weak sides(depreciation of funds, insufficient qualifications of personnel, dependence on loans) in order to minimize the risk of external threats (rising prices for raw materials, increasing competition in the market, decreasing consumer demand).
Long-term enterprise development plan example
Determine specific areas of the company’s activities, target markets and the company's place in these markets.2. Formulate long-term and short-term goals of the company, strategies and tactics for achieving them. Identify those responsible for implementing each strategy.3.
Select the composition and determine the indicators of goods and services that the company will offer to consumers. Assess the production and commercial costs of their creation and implementation.4. Assess the compliance of the company's personnel and the conditions for motivating their work with the requirements for achieving the set goals.5.
Determine composition marketing activities companies for market research, advertising, sales promotion, pricing, distribution channels, etc.6. Assess the material and financial position of the company, the compliance of financial and material resources with achieving its goals.7.
So many. Moreover, to develop a strategy, more detailed information may be needed both about the external environment (markets, competitors, suppliers, etc.) and about the company (products, business processes, management, resources, etc.). Unfortunately, there is no set of analysis techniques that would guarantee a company obtaining information of the required quality and in the required volume to develop an effective strategy.
Another important point is to have a clear understanding of what analysis is and what its ultimate goal is. After all, conducting analysis is not an end in itself. The ultimate goal of any analysis is draft decisions, in this case the company’s strategic plan. So companies need to do this. To begin, choose several (the fewer the better) strategic analysis techniques and begin to regularly apply them in practice. The main thing here is to ensure that the company does not get carried away with excessive analysis, but moves on to the strategy development stage and brings the work to some more or less acceptable solution.
In one company, for example, they became so carried away by strategic analysis that, after doing it for six months, they came to the conclusion that it still needed to be expanded and deepened, and as a result they never came up with a strategy. This loss of time can cost the company a lot.
The company should start with some minimum set of methods, and if in practice it realizes that there is not enough information, it needs to include new methods and exclude those already in use, which in practice turned out to be ineffective (this can also happen). The set of strategic analysis techniques mentioned in previous articles, of course, is not exhaustive, but it is recommended to start with them, not even with all of them, but only with the first two or even only with the first technique (strategic SWOT analysis).
So, after carried out strategic analysis and information for strategy development has been prepared, the company faces the second fundamental problem of strategic management - strategy formulation.
The main stages of developing a strategic plan are presented in Figure 1. It shows the connection with strategic analysis and the strategy implementation mechanism (development management mechanism). The stages of developing a strategic plan are determined in accordance with the format of the strategic plan and the logic of its preparation.
Fig.1. The main stages of developing a company's strategic plan
You can choose the following format for your strategic plan:
The results of the strategic analysis may be used as an annex to the strategic plan, but this is not mandatory. The presented composition of the strategic plan is just one of the possible ones. He does not claim any absolute correctness. It’s just that this format has been tested in practice more than once, which is why it is presented in this article. Each company can develop its own unique strategic plan format. This is completely normal and natural. The main thing is that the strategic plan is clear to the company's managers and that it is implemented. And in what format it will be compiled and what it will contain is no longer so important.
By the way, I quite often hear one question that is asked both at the seminars I conduct on strategic management and when carrying out consulting projects on strategic management. This question is formulated differently each time, but the meaning remains the same. They ask something like this: “Should a strategic plan contain a business plan?”, or “Should a strategic plan contain the company’s financial budgets?”, or “What should be the connection between the strategic plan, business plan and budgets?”
Indeed, there must be a relationship between the strategic plan, business plan and company budgets. The company must have an integrated planning and control system (see. Rice. 2), which includes a subsystem of strategic planning, business planning and budgeting. Strategic planning is discussed in this article. As for business planning, this is a more detailed process of planning and monitoring the company’s activities.
Fig.2. Integrated enterprise planning and control system
Business plan for the current activities of the enterprise is a comprehensive plan for the activities of an enterprise for a certain period, including a description of goals, strategies, marketing, production and logistics policies, as well as financial and economic calculations.
In addition to a business plan for the enterprise as a whole, business plans can be drawn up for individual company development projects. Ideally, a full-fledged business plan should be drawn up for each strategic objective of the company (development project), but in practice one can completely limit oneself to such a solution. A full-fledged business plan is drawn up only for new development projects that require significant investments, and for all, more or less standard development projects, a business plan can be drawn up in a truncated volume, containing only the necessary elements.
Of course, each development project is unique in its own way, but, nevertheless, each company that is actively involved in development can identify several types of development projects that it implements almost every year. Such projects could be, for example, opening a new store, introducing a new product to the market, entering new market sales, etc. These development projects can be considered typical.
In addition, each company may have development projects that it has never completed. These projects typically involve the creation of a new business and therefore require particularly close attention. For all such projects, it is advisable to draw up full-fledged business plans, and when managing standard projects development can be limited to simpler business plan formats. Now we will talk about the business planning system for the company as a whole. In this case, the term “business plan” will mean a business plan for the company as a whole, and not for a development project.
So, the main goals of business planning:
A business plan helps a company solve the following main tasks: 1. Determine specific areas of the company’s activities, target markets and the company’s place in these markets.
2. Formulate the long-term and short-term goals of the company, strategies and tactics for achieving them. Identify those responsible for implementing each strategy.
3. Select the composition and determine the indicators of goods and services that the company will offer to consumers. Assess the production and commercial costs of their creation and implementation.
4. Assess the compliance of the company’s personnel and the conditions for motivating their work with the requirements for achieving the set goals.
5. Determine the composition of the company’s marketing activities for market research, advertising, sales promotion, pricing, sales channels, etc.
6. Assess the material and financial position of the company, the compliance of financial and material resources with achieving its goals.
7. Provide for difficulties and pitfalls that may interfere with the implementation of the business plan.
The main advantage of business planning is that a correctly drawn up business plan shows the prospects for the development of the company, that is, ultimately, it answers the most important question for the owner: is it worth investing in this business, and will it bring the income that will pay off all the costs of effort and money.
Example of a business plan:
1. Summary (main brief information and conclusions about the prospects of the company, or project, if we are talking about a project to create a new business).
2. Marketing:
3. Production:
4. Organization:
5. Staff
6. Economics and finance:
In order to coordinate the strategic and financial plans of the enterprise, a business plan is constructed, during the preparation of which the initial approval of the planned indicators of the financial and economic activities of the enterprise takes place. In business planning, a financial model of the enterprise is built in a more formal way, on the basis of which the planned values of the financial result are formed (in the budget of income and expenses - BDR), financial flow(in the cash flow budget - BDDS) and financial situation(budget according to the balance sheet - BBL) of the enterprise.
At the business planning stage, responsibility for the results of the enterprise’s activities has not yet been distributed among functional blocks (if we are talking about the company’s business plan as a whole, and not specific development projects), that is, responsibility for the business plan rests with the management of the enterprise.
Unfortunately, in most cases, business plans are written only to obtain loans. This is all a consequence of the fact that most of our companies do not have a normal planning system. The director of one company expressed this approach in one very succinct phrase: “We are in a hurry to live.” He said that they don’t draw up normal business plans for themselves, not because they save money on it, but because they simply don’t have time. In other words, he admitted that their business plans contained nonsense, but since the decision is made not at the level of specialists who understand this, but at the level of directors, there are no problems, because those from whom he asks for money are the same as him. This is what saves him.
Budgeting is the process of detailed planning and control of the financial and economic activities of an enterprise with the distribution of responsibility for results.
Main goals of budgeting:
In fact, budgeting is already a tool for operational management of an enterprise. During planning, there is a movement from the level of strategic planning to budgeting, during which target indicators and strategies for achieving them are determined and agreed upon, operational plans and budgets of departments are drawn up and agreed upon. During planning, it is also possible to move from the bottom up, that is, from the level of budgeting to strategic planning. This is explained by the fact that when plans are detailed and clarified, new information appears that was not previously taken into account, but requires careful consideration and taking into account.
When moving from strategic planning to budgeting, the following increases:
The strategic plan and business plan can be developed, for example, for 3 years, and the financial plan formed during budgeting can be developed for the first year. This annual financial plan will detail the first year of the 3-year business plan. But at the same time, we must not forget that the company must still draw up, albeit rough, a financial plan for the same period for which the company’s strategy is planned. If this is not done, then consistency between the level of strategic planning and financial and economic planning will not be ensured.
Such a situation may lead to the adoption of an unrealizable strategy or the need to attract resources to implement it, and this will need to be done already in the first year, but these decisions may not be included in the budgets for this first year. This will either result in failure to implement the strategic plan, or in the need to urgently redo budgets in the middle or at the end of the first planning year.
By the way, regarding the planning period, unfortunately, there is no standard that all companies must adhere to. The strategic planning period mainly depends on four factors:
For example, one airline chose a five-year strategic planning period. This was explained by the fact that, firstly, they mainly worked in foreign markets, and, secondly, the construction of the aircraft took several years. Foreign markets were considered more stable than the Russian one, and besides, information about these markets was easier to collect. The company considered that it could afford to plan for a five-year period, but did not dare to plan for a longer period. From below, the choice of the strategic planning period was limited by the aircraft construction period.
One satellite communications company was forced to choose 15 years when choosing a strategic planning period. They did this not because they were such lovers of long-term planning. The fact is that they were planning to implement a development project related to the creation and launch of a new satellite into orbit. This project should have paid for itself in about 15 years. Therefore, the strategic plan had to be developed 15 years in advance.
I have met companies that did not necessarily have to develop a strategic plan for a long period, but, nevertheless, they did it. For example, one regional company operating in the market industrial equipment, develops a strategic plan for 10 years. At the same time, the company does not have development projects that would force it to plan for such a long period. And the market is not so predictable that you can look that far. In this case, everything is explained by great optimism and confidence in the success of the company's CEO. He thought in big terms, and his ideas simply did not fit into a three or five year period.
If we talk about statistics, then in Lately majority Russian companies choose a three-year strategic planning period, but again this is not the standard.
Most likely, this is due to the fact that these companies have already, more or less, learned how to draw up annual budgets, but some of their development projects extend beyond the annual period, which is why they decided to focus on a three-year strategic planning period.
In conclusion, it must be emphasized once again that each company must choose a strategic planning period based on its specific operating conditions.
Note: the topic of this article is discussed in more detail at the workshop
For a ship that has no course,
no wind will be favorable.
Ancient Roman philosopher
And statesman Seneca
Where to start developing a strategic plan?
What sections must be present in the strategic plan?
What methods can be used to check the correctness of the strategic development plan?
How to analyze the external and internal context of an organization?
How to formulate a mission and develop development strategies for an organization?
How to develop a business plan for the development of an organization?
How to ensure the implementation of the strategic development plan?
How to ensure the relationship between strategies, business development plans and budgets of the organization?
A company that does not have strategic development goals and specific plans to achieve them is doomed to follow current events with very vague prospects for the future. But developing a correct strategic development plan requires management to have high competencies and skills, since it involves not so much calculating business performance indicators as forecasting business dynamics, taking into account the risks and opportunities associated with both the external and internal context of the organization.
You can often come across the opinion that strategic planning is needed by large companies that have already declared themselves as leaders in their market segment and look to the future with confidence.
But, firstly, any company has a specific goal for its activities and at least an approximate business plan. And these are already elements of strategic planning.
Secondly, even novice entrepreneurs assess the size of the market in which they are going to operate, the competitive environment and their ability to enter this market. That is, they engage in strategic analysis, which is also one of the components of strategic planning.
In other words, most small and medium-sized companies in fact also use strategic planning, but, unlike large players in the market, they do it unsystematically and not in full.
Yes and in large companies It happens that strategic development plans developed with a lot of time and effort remain just plans. This can be caused by many external and internal factors, the most common of them are the lack of integrity in the planning methodology and disruption of the relationships between strategies, business development plans and company budgets.
We offer a methodology for developing the most effective strategic development plan and recommendations that will help avoid possible risks of erroneous forecasts, we will tell you about the sequence of forming a strategic development plan, and we will reveal the relationship between the context, goals and resources of the company, which should be reflected in the strategic development plan.
Of course, strategic development plans for large, medium and small companies will differ due to the difference in the scale of economic activity, the specifics of the business, the complexity organizational structure and business processes.
But in any case, a well-developed strategic development plan is formed on the basis of sequentially implemented stages:
Analysis of the external and internal context of the organization
The performance of any company is influenced by many different factors. Without understanding the extent of their impact, it is impossible to develop the correct strategic direction company development.
The company itself also influences the external environment (context) - the product market, suppliers, buyers, partners, regulatory authorities, etc.
Note!
How successfully a company's strategy will be implemented largely depends on its ability to organize the internal environment (context), which includes business processes, organizational resources, personnel, structure and production technologies, as well as corporate culture and principles.
The combination of factors in a company’s internal context largely determines its competitiveness.
Therefore, before developing a mission and strategy, it is necessary to conduct a strategic analysis of the external and internal context of the company, the result of which should be an assessment of the risks and opportunities of a particular enterprise in its surrounding market environment.
The 3 most common methods of strategic analysis:
SWOT analysis;
construction of Probability/Impact matrices;
creating a register of risks and opportunities.
The purpose of SWOT analysis (Strength - strength, Weak - weakness, Opportunity - opportunities and Threat - threats) is to determine the strengths and weaknesses of the company, to establish their connections with external opportunities and threats.
Based on the results of the analysis, company strategies are developed aimed at using opportunities and eliminating threats to development.
“Probability/Impact” matrices are built separately to position the opportunities of the company’s external environment and to position the threats to the company’s external environment.
In each of the matrices, opportunities and threats are distributed according to the likelihood of their occurrence and the strength of their impact on the company.
Matrices help control external factors and develop business development strategies.
Creating a register of risks and opportunities involves more detailed analysis compared to the two previous methods. First, risks and opportunities in both the external and internal contexts of the company are identified. Next, the identified risks and opportunities are assessed according to the likelihood of their implementation and the degree of impact on the company’s business. Then a matrix of risks and opportunities is formed, which reflects the total degree of influence of the assessed risks and opportunities (“High”, “Medium”, “Low”). The final stage— compiling a register of risks and opportunities. It records all the risks and opportunities that are significant for the company, ways to minimize and implement them (essentially, these are the company’s strategies), as well as the responsible (owners) of each of the risks and opportunities.
Conclusion
When choosing a development strategy, a company should focus on its strengths (high quality products, customer service, positive business reputation) to take advantage of business expansion opportunities (increasing sales, releasing a new type of product, providing additional services to customers).
At the same time, it is necessary to strengthen its weaknesses (depreciation of funds, insufficient qualifications of personnel, dependence on loans) in order to minimize the risk of external threats (rising prices for raw materials, increasing competition in the market, decreasing consumer demand).
Development of mission and development strategies of the organization
In order to understand in which direction to move and develop, the company should first of all decide on its mission, that is, the main purpose of its existence.
The mission of the organization necessarily reflects the scope of activity and its ultimate goal. Based on the adopted mission, company development strategies are developed that will ensure the fulfillment of the mission.
Development strategies, firstly, should cover all aspects of the company's mission, and secondly, should not deviate from its meaning.
Compliance with the first condition is necessary for the successful implementation of the company's mission, the second - in order not to divert the company's resources and efforts to solve problems that do not serve the fulfillment of the company's mission.
When developing company development strategies, it is necessary to carefully check their relationship with the approved mission.
Since development strategies within the company are global in nature and their implementation requires the efforts of all divisions of the company, it is necessary to translate them into the strategies of individual divisions so that the managers and personnel of each division clearly know their goals and tasks for implementation overall strategy companies.
In addition, dividing the company's strategy into divisional strategies ensures that the correct targets for achieving the strategy are set. Agree, if a company has one target indicator for everyone, which is formed as a result of the work of several departments, in the end it is impossible to understand which of them did not do their part of the work and who exactly is to blame for the fact that the overall target indicator was not achieved.
An example of such a broadcast for the Volga company looks like this (Fig. 2).
We formulate strategic goals for the company’s development
However, the formation of a strategic development plan for a company is not limited to the development of a mission and strategies. In addition to the direction of action itself (i.e. strategy), it is also necessary to develop criteria for success (target indicators) and ways to achieve them (business development plans). Only in this case can you be sure that the company has a clear program for achieving its mission, supported by action plans and calculations of the resources necessary for their implementation.
Strategic goals (or key target indicators) must be specific and measurable, so that at the end of any period it is clear to what extent the strategy has been implemented and what the dynamics of its implementation are.
For example, if such a target strategy indicator as increasing sales volumes can be expressed as a percentage increase compared to the volumes of the previous period or in a specific amount. And if the goal is the implementation of an event, then the expected completion date of this event should be indicated as an indicator of its achievement.
Strategic goals are set, as a rule, for a year and subsequently adjusted based on the actual results of the company's work.
To visualize indicators of the implementation of development strategies, use a map of strategic goals, which indicates:
general company strategies;
division strategies;
key areas for strategy implementation;
target indicator for each strategy;
owner of the target indicator (division responsible for implementing the strategy).
An example of a map of strategic goals is in table. 1.
We develop a business plan for the development of the organization
One of the most important sections of the strategic development of an enterprise is the business plan of the company’s activities for the forecast period.
4 key functions of a business plan:
Transforms strategic development goals into indicators of the company’s financial and economic activities for the forecast period.
Serves as a source for checking the realism of the developed strategies (by comparing forecast indicators with the company’s resource capabilities).
It is the basis for developing budgets for the company as a whole and its divisions for the year.
Acts as a guide for adjusting the company's development strategies for subsequent periods.
Typically, business plans are drawn up for a period of three to five years; there are options for up to ten years.
The main criteria for choosing a strategic planning period are the current market situation and the position of the company. For example, if market situation is quite stable and the company has been successfully operating on it for a long time, it can afford to predict results for the long term based on the “strategy for success.”
If the market is hectic and the company does not feel stable enough, it is forced to work on a “survival strategy”, in which long-term forecasting is impractical due to uncertainty further development situations. In this case, a business plan is drawn up for a period of one to three years.
The business plan of the Volga company for a three-year period is in table. 2.
As evidenced by the business plan data, the company's strategies and their targets are realistic and quite achievable. The Volga company leads profitable business, its operating income is sufficiently balanced and allows it to maintain a given rate of profitability while increasing sales volumes.
By increasing net profit, the company can also solve the problem with highly dependent from external financing by investing the profits received in replenishment working capital for doing business.
Ensuring the relationship between strategies, business development plans and budgets of the organization
Ideally, when developing a strategic development plan, a company must ensure the relationship between strategies, business development plans and budgets of the company and divisions. This relationship guarantees the successful implementation of the strategic plan, because the target indicators of the company's strategies will be tied to the parameters of the business development plan, on the basis of which all company budgets are planned. Consequently, the implementation of budgetary objectives will lead to the achievement of the company’s strategic goals. Visually, this relationship is presented in Fig. 3.
Using the example of the strategic development plan of the Volga company that we are considering, we will see if there are any connections between the above plans.
In the final part of the enterprise's strategic development plan, include a description of risk management methods, since in long-term planning the level of uncertainty increases simultaneously with the increase in the planning horizon.
While it is quite possible to achieve a high level of data accuracy and ensure the interconnection of all elements of planning when drawing up a forecast for a year, when developing a strategic plan for five years, a significant number of assumptions and assumptions about the development of the situation must be made. Therefore, it would be a good idea for all interested parties (owners, management, management) to understand, when agreeing on a strategic plan, what risks may hinder its implementation and what the company can do to minimize their occurrence.
Conclusion
A complete strategic development plan for an enterprise includes the following sections:
- The results of the analysis of the external and internal context of the organization at the time of development of the plan.
- Description of current activities and long-term development goals of the organization.
- Description of the company's mission and development strategies.
- Functional strategies of company divisions.
- Description of projects for the development of the company.
- Business plans for the implementation of development projects.
- Description of risk management methods for implementing the strategic plan.
Development of a strategic development plan is the basis for choosing long-term goals of the enterprise and ways to achieve them. Strategic planning helps to effectively allocate and use company resources to achieve the main goals and objectives of the chosen mission.
Please note: it is necessary to systematically monitor the approved plan so that it does not lose its relevance, and conduct an audit of the enterprise’s strategies, since the market situation and internal processes companies can change significantly under the influence of factors that did not manifest themselves at the time the strategic plan was developed. It is better to quickly identify the ineffectiveness of the chosen path than to stubbornly continue to waste the company’s time and resources on achieving a goal that has lost relevance.
At its core, strategic planning is an ongoing process in which a company must find the shortest and most effective path to success.
IN market conditions, characterized by fierce competition, the traditional level of services provided is no longer enough; it is necessary to expand the scope of activity, to occupy those market niches where you can use your capabilities as efficiently as possible. Much attention is devoted to business planning at enterprises. A business plan is the foundation for a new enterprise and the guiding principle for an existing enterprise. Drawing up business plans is necessary to resolve issues related to justifying the prospects for the development of enterprises, implementing structural restructuring of production, and creating more efficient and profitable work. It is also the basis for attracting investment.
This course work presents an option for developing a business plan for the development of a beauty salon. This salon can attract additional clients - consumers, which will allow the company to increase its level of financial condition.
Since it is planned to expand the scope of services offered at Domashny Ochag LLC, it is necessary to consider what prospects await the beauty salon in the new current situation. To do this, this course work provides a number of calculations to determine the effectiveness of applying the developed business plan to Domashny Ochag LLC. Therefore the topic course work is relevant.
The purpose of the course work; study theoretical basis business planning in the organization, analyze the external and internal environment of beauty salons, develop a business plan for the development of Domashny Ochag LLC.
To achieve this goal, it is necessary to solve the following tasks:
Consider the essence and features of business planning;
Study the goals and objectives of business planning in the organization;
Analyze financial indicators salon activities;
Development of a financial plan for the project;
Evaluate the effectiveness of the developed project.
The subject of the study is business planning in an organization. The object of this work is the economic activity of the beauty salon Domashny Ochag LLC.
The relevance, purpose, objectives, subject and object of the study determined the structure of the course work, which consists of an introduction, three sections, a conclusion, appendices and a list of sources used.
The first section examines the theoretical foundations of business planning in an organization. The second section analyzes the external and internal environment of the beauty salon Domashny Ochag LLC. In the third section, a business plan for the development of Domashny Ochag LLC is developed. In conclusion, conclusions are drawn on the topic under study.
1 THEORETICAL FOUNDATIONS OF BUSINESS PLANNING IN AN ORGANIZATION
1.1 The essence, goals and objectives of business planning in the organization
Modern economic situation, associated with the transition to market relations, dictates to enterprises a new approach to intra-company planning. Planning is necessary for any organization that intends to take some action in the future. Organizations are forced to look for forms and models of planning that would ensure maximum efficiency of decisions made. The best option achievements of such decisions is a progressive form of a business plan.
A business plan allows you to show the profitability of the proposed project and attract potential financial partners. He can convince investors that the company has an effective, consistent program for achieving the project's goals and objectives.
A business plan can be in the nature of a current (i.e. one year) or long-term (3 - 5 years) plan. For the first and second years, it is recommended to give the main indicators on a quarterly basis, and only starting from the third year, you can limit yourself to annual indicators.
A rough but correct definition of what a business plan means for an entrepreneur was given by business planner G. Ryan: “Understand yourself and sell yourself.” In other words, business planning solves the following important problems:
Determines the degree of viability and future sustainability of the enterprise, reduces the risk of entrepreneurial activity;
Concretizes business prospects in the form of a system of quantitative and quality indicators systems;
Attracts attention and interest, provides support from potential investors of the company;
Helps gain valuable planning experience, develops a perspective view of the organization and its work environment.
A business plan, like an organization’s strategic plan, covers a fairly long period, usually 3-5 years, sometimes more. However, there are a number of differences between a business plan and a strategic plan:
Unlike a strategic plan, a business plan does not include the entire set of general goals of the company, but only one of them, the one that is associated with the creation and development of a specific new business. A business plan focuses only on development, while a strategic plan can include other types of strategies for the organization;
Strategic plans are usually plans with a growing time horizon. The business plan has a clearly defined time frame, after which the goals and objectives defined by the plan must be completed (for example, a plant must be built and reach its design capacity);
- in a business plan, the functional components (production plans, marketing, etc.) are of much greater importance than in the strategic plan; they are full-fledged, balanced parts of the structure of the business plan.
For a budding entrepreneur, a business plan is essentially all that he can do to attract the attention of investors. The level of the business plan drawn up becomes an indicator of the reliability and seriousness of the entrepreneur and his business.
A business plan is a document on the basis of which an investor or lender forms their opinion about the company and decides whether to provide it with funds. Therefore, when drawing up a business plan, you must first of all imagine who it will be addressed to.
Lender providing borrowed funds for a certain period, wants to make sure that the company he is lending is reliable enough, and he will be able to receive the debt and the interest due on it on time. He is of little interest in what the profit of the company as a whole is, since he is only interested in the fact that the profit received by the company allows it to pay the principal and interest on it. In addition, his interests are protected by a loan agreement, which guarantees the lender priority reimbursement of the loan even in the event of bankruptcy of the debtor company.
The investor's risks are much higher. In many cases, he even runs the risk of losing all his invested capital. Therefore, in order to decide to take such a risk, the investor must have the prospect of receiving high standard arrived.
Consequently, when assessing a business plan, the lender will analyze the activities of the enterprise, first of all, from the point of view of its reliability and sustainability, and the investor - from the point of view of its profitability.
However, no matter who the plan is aimed at, it should be easy to read and well-designed. It is recommended that its size does not exceed an average of 40 pages, and if there is much more material, then you should think about what to include in the appendix. If the volume of the business plan is much less than 40 pages, it means that its compilers are not familiar with the principles and techniques of preparing this document
One of the most important principles of drawing up a business plan is the requirement that its drafters should focus not on the product or service produced by their enterprise, but on the market they have chosen and the satisfaction of consumer needs. It should be emphasized what benefits the consumer will receive by purchasing this product or service, compared to purchasing competitors' goods or services.
In a market economy, when evaluating an enterprise, the closest attention is paid to the human factor: who is the owner of the enterprise, who makes up the management team, what is their professional level, what is the motivation for their activities and why, finally, they came together at this enterprise. Direct and indirect indications of the high efficiency of the personnel of enterprise managers should appear not only in a special section, but also, to the extent possible, in other sections of the business plan.
If an entrepreneur undertakes to draw up a business plan, then he is obliged to show in it a realistic picture, supported by calculations, of what the enterprise can achieve with appropriate financing. The business plan must convince lenders of the repayment of loans, payment of interest on time and promise them first-class guarantees, and convince the investor of a high return on invested capital and its receipt in the shortest possible time.
1.2 Stages of project development
Each project, regardless of the complexity and amount of work required for its implementation, goes through certain states in its development: from the state when “the project does not exist yet” to the state when “the project no longer exists.”
The creation and implementation of the project includes the following stages:
1. formation of an investment plan (idea);
2. research of investment opportunities;
3. preparation of contract documentation;
4. preparation of project documentation;
5. construction and installation works;
6. operation of the facility;
7. monitoring of economic indicators.
The entire division of the project into stages must be carefully thought out. One of the reasons for failures in project implementation is the unclear organization of cooperation and coordination within the working group, as well as between working group and organization.
Before you begin creating a business plan, you need to obtain the full range of necessary information.
The first step in preparing a business plan involves identifying sources of information you need.
They could be:
Textbooks on business planning;
Government agencies (including those dealing with small business issues);
Management consulting firms and other similar organizations;
Industry publications;
Courses on writing business plans;
Audit firms;
Acquaintances, colleagues, friends.
The second step in working on a business plan is to determine the goals of its preparation. . The goals are determined by the list of problems that the business plan is designed to solve. It is very important to understand that internal and external goals enterprises can only be achieved if a truly sound and high-quality plan is created.
The third step to creating a business plan is to accurately identify your target readers - whether these will be only internal participants of the organization (which is extremely unlikely) or also external parties whom the organization would like to see as its investors - future shareholders, commercial banks, venture capitalists. The choice of readership determines the specific content of the business plan, the need for certain aspects of the company’s activities, economic indicators (a company focused primarily on financing through the issue and sale of shares must emphasize the size of dividends, the procedure for their payment; if the organization expects to receive bank loan, in the business plan you need to indicate the amount of interest, keeping in mind their typical amounts on the market in general and on the bank loan market in particular).
Typically, a business plan includes the following components:
Title page;
History of your business (if the company is already operating);
Description of products (services);
Description of affairs in the industry, commodity markets;
Competitors: assessment and selection of competitive strategy;
Production plan;
Marketing plan;
Organizational plan;
Financial plan and risk assessment;
Research plan and development;
Application .
The fifth step of business planning involves collecting information to prepare each of the intended sections of the business plan. At this stage, it is necessary to enlist the support of those people who have the necessary experience and knowledge to draw up a business plan. These can be internal participants - employees of the organization who have experience and good knowledge of the internal environment. It is also advisable to attract external consultants, especially for their use in areas financial forecasting And marketing research market. In addition to financiers, accountants, and marketers, economists can be involved in working on a business plan generalist(including those specializing in macroeconomic problems), management consultants.
The next, sixth step in business planning is direct writing business plan. This is a very responsible and time-consuming stage. The main rule here: an entrepreneur must write a business plan himself, even if it requires large quantity time and the entrepreneur does not have the skills to do this kind of work. The assistance of consultants to an entrepreneur ends at the previous stage, when external and internal consultants help collect the necessary information and implement it primary processing. At the final stage, consultants can assist the entrepreneur.
If an entrepreneur entrusts the writing of a business plan to someone else, the consequences of this are:
Incomplete and unsystematic knowledge by the entrepreneur of the strengths and weaknesses of his organization, the main directions of its activities, the possible future of the planned project;
Lack of training period for planning activities, which will negatively affect the future actions of the organization (after all, planning is an integral component of management activities);
The entrepreneur’s inability to convincingly and deeply demonstrate the advantages of his project to future investors.
When all sections of the business plan are written, the entrepreneur must prepare a summary of the main ideas of the business plan.
In general, business planning work is a very labor-intensive and rather lengthy process. An entrepreneur has to spend weeks and months creating a business plan. Various business planners agree that the total time required for this is about 200 hours.
1.3 Business plan structure
The composition, structure and scope of the business plan are determined by the specifics of the type of activity, the size of the enterprise and the purpose of its preparation. The larger the company, the more complex its functional activities, the more complete the development of sections of the plan. The composition and structure of the business plan also depends on the size of the proposed sales market, the presence of competitors, as well as the long-term growth of the enterprise being created. Naturally, a small enterprise has a business plan that is simpler in composition, structure and scope than the same plan for a large production.
Depending on the purpose of drawing up a business plan, sections can be developed with varying degrees of specificity. There is no rigid form or structure of the plan. But, as a rule, a business plan consists of the following sections:
2. Types of goods or type of services
3. Market and competition assessment
4. Marketing plan
5. Production and organizational plan
6. Financial plan
7. Risk assessment
8. Conclusion.
Title page. Successful preparation of a business plan begins with the correct design of the title page, which must necessarily contain the following components:
Complete official name company under which it is listed in registration documents. If the company has a brand name, then it should also be placed on title page after the company name;
Organizational and legal form of the enterprise;
Legal address of the company, i.e. the address indicated in the registration documents of the enterprise;
The postal address of the company, which may differ from the legal address;
Telecommunication details: telephone numbers, faxes, email;
The names and positions of the company employees who will act as contact persons. In this case, it is advisable to indicate several contact telephone numbers, including home ones;
Serial number of the instance.
Classification of the confidential nature of the document.
Contents of the business plan. Every business plan should have a detailed table of contents with page numbers to make it easier for readers to work through the plan. It is believed that investors who receive several dozen, if not hundreds of business plans a day, spend on average no more than five minutes on each of them. And only if, during a quick glance, something in the plan attracted attention, this plan is worthy of more careful study.
A table of contents helps draw attention to the most interesting sections of the plan and quickly find them. Investors, as a rule, do not invest in any seemingly profitable deal, but specialize in a certain area. Some adhere to an industry approach, others are interested in the location of the enterprise, and still others - its size. And a well-written table of contents is designed to help everyone find that “one.” The table of contents should not be oversaturated with details, but it is necessary to highlight the subheadings of the most significant sections of the plan and do not forget to number the pages.
Glossary. It is difficult to imagine a lender or investor who would understand all industries equally well modern production, given its increasing complexity and diversification. The owners of the enterprise or new technology, trying to convince investors of its profitability, they often unwittingly switch to technical and quasi-technical terminology in the text of the business plan. Obscure terms make it difficult to understand the text and quickly bore the reader. In order to avoid this, it is advisable to provide a glossary of special terms in the appendix to the business plan and do not forget to make references to it often in the text.
Accompanying documents. When drawing up a business plan, its authors often refer to various documents. The inclusion of these documents in the text of the business plan may unnecessarily expand it and complicate the process of reading and perception. However, for some, the authenticity of these documents is of primary importance when making a financing decision. A compromise for such cases would be to include a special appendix at the end of the business plan, which is usually indicated by the subheading “Accompanying Documents.”
The most common documents included in the accompanying documents section are listed below:
Description of posts, job descriptions, personnel certificates;
Product specifications, booklets, drawings, photographs;
Patent documentation;
Price lists, inventory sheets;
Copies of agreements and contracts;
Financial documents: calculation and analysis of gross profit, budget, cash flow balance for the year and five years, analysis of financial ratios and calculation of the break-even point.
Performing resume. The role of the executive summary (a 2-3 page summary of the business plan) is similar to the role of the table of contents: it should attract the reader’s attention. In the executive summary, the drafters of the document should briefly and concisely talk about the enterprise, its products (goods or services), resources, suppliers and clients, and most importantly, about its market opportunities and prospects, drawing a complete financial picture with the calculation of expected profits and its use. At the same time, all the material must be conveyed to the reader in such a way that the latter will definitely have an interest in the proposed transaction.
An executive summary usually consists of key phrases from other sections of the business plan. It is recommended to write the first version of the resume at the very beginning, before working on the text of the business plan, when thoughts, feelings and ideas are still fresh, and the second - after writing it, selecting the key, “hit” points from the worked text. Then the two options are compared, the best places are selected, and one final version is compiled, which contains the initial ideas carefully refined during the writing of the business plan.
The resume structure should consist of 3 parts:
Introduction: includes the goals of the plan, briefly expressed the essence of the project;
Main content: a concise summary of all the key elements of the business plan and its main parts: type of activity, demand forecast, sources of financing, etc.;
Conclusion: summarizes the factors for the future success of the entrepreneur, may include a description of the main actions of the entrepreneur.
Business history. This section is compiled if the enterprise exists and has gone through a certain development path. It is important for creditors to obtain as much information as possible about the enterprise (firm), so they show great interest in its (her) history. As a rule, they are interested in everything: have entrepreneurs started new activity or bought ready-made enterprise(firm), whether they are expanding their production activities or have spun off from a larger parent firm. The section should talk about when the business was founded, what were the main stages of its development, what products/services were provided to the market, what is the role of senior management in the development of the business, how the main roles are distributed in the company. Results of activities and achieved success must be linked to intended goals and targets. Even a presentation of the achievements and analysis of the mistakes (correctable, of course) of the company for the entire or foreseeable period of its activity is welcome.
Description of the business. At the beginning of the main section of the business plan it is given short description business: areas of activity (production, trade, services); the state of the industry as a whole, and how this company fits into the industry, and what place it occupies in it; who is the consumer of the company's performance results; whether the business is seasonal, whether it is focused on the production of small quantities of high-quality goods (services) or on the mass production of cheap ones. The goals of the business plan are usually briefly outlined here: what funds the entrepreneur wants to receive, for what purposes and within what time frame, what is the expected return on investment. The planner must explain why he is confident in the company's success and profitability. This section provides another chance to draw investors' attention to the most attractive features of this particular enterprise (firm).
Products and services. In this small but important section, the entrepreneur must talk about the products of his enterprise (company): describe it physical properties, explain what needs his goods or services satisfy, what distinguishes this product or service from others available on the market, what its (her) advantages and disadvantages are, and what the consumer benefits by purchasing this particular product or service. It is important to indicate in this section What intellectual property does the entrepreneur have: patents, licenses, production secrets. An investor will feel interest in an enterprise (firm) if he sees that the product or service he produces has unique properties, for example, significant advantages in price or consumer qualities. Such advantages are designated in world commercial practice by the special term “uniqueness of the product.”
Assessment of sales markets and competition. When describing the industry, it is important to show the absolute size of the market, whether this market is prone to growth or stagnation, and the main market segments (consumer groups). It is necessary to determine how sensitive the market is to various internal and external factors, whether it is subject to cyclical and seasonal fluctuations, etc. It is necessary to describe your competitors, the market share they have captured, the segments they are targeting, and take into account other industry factors.
It is important to draw a conclusion about the overall attractiveness of the market. If it is satisfactory, you need to determine your potential share and give a forecast of sales of your products. It must be expressed both in monetary terms and in physical units.
The business plan should describe the chosen strategies and their application.
If an entrepreneur has seriously decided to change his strategy or is just introducing competitive market, he must provide for possible retaliatory actions of competitors: the degree of likelihood of retaliatory actions; their possible impact on the company; when this might happen; how aggressive they will be; Is it possible to avoid them?
Marketing plan. In order to achieve success, a firm must create an efficient market for its product. The main steps to create such a market are described in the marketing section of the business plan.
It’s not enough just to produce a good product, offer a striking technical innovation. You also need to win buyers of this product, attract people who have the ability to pay for purchases, that is, create effective demand for your product. In Russian entrepreneurship, marketing activities have not developed, among all the elements of sustainable traditions marketing activities advertising prevails. The marketing section of a business plan is needed so that: the entrepreneur can understand the main goals and objectives, the strategy of the company’s marketing activities; workers marketing departments firms could use the plan as a guide for actions to develop and create a market for their product; investors could be convinced of the sufficient capacity and prospects of the market.
In this section, the company needs to explain to potential partners how it intends to influence the market and consumers in order to ensure the sale of its products. Depending on the product, region, business size and other factors, the marketing plan may look different, but, as a rule, it contains the following sections: marketing strategy; market analysis; pricing, product promotion system.
Marketing strategy. In this section, the entrepreneur details the marketing goals for selling specific goods (services), determines the markets that his enterprise (company) will target, the main market segments for each individual type of goods/services, competitive tactics, marketing budget, etc. After this, a specific marketing strategy is determined to achieve the stated goals.
Market analysis. A good industry analysis identifies the main competitors and shows the intensity of competition, the strengths and weaknesses of competitors, and their expected impact on a given enterprise (firm). results comparative analysis competitors are often presented in the form of tables or charts. In addition to competitors, market development is also influenced by other external factors, such as government regulation, supplier policies, political situation in the country and public opinion. Here the estimated sales volume of an enterprise (company) can also be calculated, separately by period, taking into account the seasonality of sales; goods and services; consumer groups.
Pricing. When analyzing pricing in a business plan, it is considered general approach firm's pricing policy, its pricing strategy. The most common options usually include the principle of pricing depending on the quality of the product - the higher the quality, the higher the price; production costs - the lower they are, the correspondingly lower the price; competitors' prices.
Any company applying to attract external financing must conduct preliminary research regarding the possible reaction of consumers to an increase or decrease in price (calculate the price elasticity of demand), and also consider a set of measures that should be taken in the event of changes in competitors' prices.
When entering new markets, lower prices are set to attract buyers. A new product from a well-known company, on the contrary, can claim superior genes during the period when it is out of competition.
Product/service promotion system. This includes the development of optimal logistics schemes (issues of transportation and warehousing), the creation of sales outlets (stores, intermediary companies, dealer network) and methods of sales promotion, organization of after-sales service, advertising campaign and formation of public opinion.
When describing sales promotion methods, the entrepreneur tells future investors what his form style whether he uses a trademark, organizes fairs and exhibitions, sells in installments, etc.
In the area of after-sales service, the business plan should outline the warranty service scheme, provide calculations of the average cost of repairs and spare parts, as well as the average repair time.
Production (organizational) plan. In addition to the technical description, the production plan must include economic calculations of production costs.
The organizational plan introduces the form of ownership chosen by the company, issues of management, distribution of powers and responsibilities, and the type of organizational structure of the company.
The main purpose of drawing up a production plan is to prove to potential partners the ability of the enterprise (firm) to produce a product (service) with high quality and on time, i.e. efficiency of the enterprise (firm). It would be a mistake to assume that investors will take at their word promises, even documented ones, of returning money with a profit. In fact, any serious investor personally studies and evaluates the organization of production at an enterprise (company), management methods And management personnel.
The degree of detail of the production plan is also related to the nature of production: the higher the technological complexity of the production processes, the more detailed the production plan.
Usually production plan includes sections describing production technology, enterprise (company) resources and management.
Production technology. In this section, business plan writers talk about the process of developing a product (product, service or technology), especially a new one, and its results in the form of patents, licenses, and trademarks obtained. You can also describe the production process: the sequence of operations, production features (environmental friendliness, safety, extreme conditions), the structure of production costs, the prospect of reducing them and the organization of service. External factors, influencing production activities.
Risks. In this section, the entrepreneur shows the investor how risky his business is and what measures have been taken to protect against risks. To do this, a complete ranked list of risks inherent in a given business sector is given, the probability of each of them is determined, losses are assessed if they occur, an acceptable level of losses is established, below which risks are not taken into account, and organizational measures for the prevention and neutralization of risks are determined.
Resources. As a rule, business plans consider the material and human resources of an enterprise.
TO material resources(funds) include production premises, vehicles, machinery and equipment, raw materials and supplies, supplies finished products. In the context of a business plan, the location of the enterprise, the presence of transport and communication infrastructures, production areas, the number and technical level of equipment are considered.
Of greatest interest to lenders and investors is the analysis of human resources, and above all the management apparatus. This section reveals to interested parties who is personally behind this business.
Managers/Owners. This section not only lists all management personnel by name, but also explains why these people came together and what the motivation for their joint activities is. The organizational chart of enterprise management shows how services interact, who does what, how coordination and control of various activities is carried out. Bankers and investors pay special attention to this, since even the most promising projects often fail due to organizational confusion.
Personnel policy and strategy should give an idea of the philosophy that guides the company when deciding personnel issues, which largely determines the face of the company, as it affects its long-term efficiency [23, p.425].
The financial plan, like no other section of the business plan, is important not only for potential investors, but also for internal use, so you should be especially careful in its preparation and constantly update it. Financial aspects require special knowledge, primarily knowledge of accounting and analysis, therefore, for its preparation, if the enterprise (firm) is so small that he (she) does not have his own accountant (financial service) or he (she) is not sufficiently qualified, people are often invited specialists from companies accounting and financial management.
Planning and reporting forms include: operational plans(reports) for each period and for each product and market; plans (reports) on income and expenses for the production of goods/services, which show whether the enterprise (company) makes a profit or suffers losses from the sale of each of the goods; cash flow plan (report) shows the receipt and expenditure of money in the process production activities enterprises (firms); balance sheet summarizing activities.
In addition, when drawing up a business plan, a so-called sensitivity analysis is carried out.
Sensitivity analysis is a method of studying the effect of changes in the current net value (net present value) of a project due to changes in key project parameters - research and development costs, construction costs, market size, price, production costs, advertising and distribution costs, etc. P.
Net present value is a measure of the effectiveness of the investments made in a business project.
Discounting cost is the determination of the present value of the firm's future cash earnings that should be received as a result of the project. The higher the discounted cost of the project, the more effective it is.
The criterion for the effectiveness of a business project is a positive net present value. Thus, sensitivity analysis allows us to determine whether changes in key project parameters will lead to a decrease in net present value to a negative value, that is, to a loss of project efficiency.
Another important component financial section A business plan is a determination of the sources of capital (funds) necessary for the company’s activities.
When determining sources of financing, it is recommended to pursue an active policy of searching for the necessary capital, diversifying the methods of obtaining them - from applying to a bank, to venture capitalists and issuing shares and bonds, to seeking help from the federal government and municipal structures through government subsidies, small business financing schemes, etc. d.
Research and development plan. Not every company has the necessary capabilities to carry out scientific research and development (R&D). After all, this field of activity requires significant capital investments, the presence of highly qualified specialists and managers, and a high degree of production specialization. That's why small firms Those just starting out in business are often content with using existing developments and imitating certain production technologies and products.
Risk assessment. The significance of this section is to assess the risk of what goals are set in the company's plan and the extent to which they will be achieved (partially or completely). The assessment is carried out according to the stages of the project: preparatory, processing, final. After assessing the degree of risk, a list of measures is developed to reduce it. Risks can be simple or compound in nature. Compound risks are a composition of simple ones.
The risk of lack of sales of goods depends on the number of consumers and intermediaries. This risk can be reduced by concluding long-term contracts for the supply of your products.
The risk of insolvency of buyers - this risk depends on the quality of the product, the region of buyers, the price of the product, the nature of the project, the number and quality of competitors. This risk exists when starting any new project. Risk can be avoided by finding a balance between price and buyers' ability to pay.
Risk of strong competition - the likelihood of this market will also be minimal if the competition section is well worked out, where all competitors, both large and small, should be considered. You need to learn the art of standing out from the crowd of competitors by offering customers a product that is noticeably different either by a high level of quality with a standard set of parameters, or by a non-standard set of properties that are really of interest to the buyer. All types of insurance are also listed, indicating the names of insurance companies, insurance policy numbers, terms and conditions of insurance. It is useful to develop a behavior strategy in advance and suggest ways out of possible risky situations if they suddenly arise. The presence of alternative programs and strategies in the eyes of a potential investor will indicate that management is aware of possible difficulties and is prepared for them in advance.
2 ANALYSIS OF EXTERNAL AND INTERNAL ENVIRONMENT Domashny Ochag LLC
2.1 Analysis of the economic activities of the enterprise
The organization Domashny Ochag LLC is engaged in service activities in the service sector. The company provides services of women's, men's and manicurists, makeup artists and cosmetologists.
A linear-functional enterprise management system is most effective for small businesses.
Figure 1 – Diagram of a linear-functional management structure
Employees of the organization have the right to:
Providing work based on employment contract;
A workplace that meets the conditions provided for by state standards of organization and labor safety and the collective agreement;
Timely and full payment wages in accordance with your qualifications, complexity of work, quantity and quality of work performed;
Rest provided by establishing normal working hours, providing weekly days off, non-working days holidays, paid annual leave;
Complete reliable information about working conditions and labor protection requirements in the workplace;
Protecting our own labor rights, freedoms and legitimate interests by all means not prohibited by law;
Compensation for damage caused in connection with the performance of work duties and compensation for moral damage in the manner prescribed by current legislation;
Compulsory social insurance in cases provided for by federal laws;
Use in in the prescribed manner information funds of the Employer, social services, medical and other departments of the Employer;
Appealing orders and instructions of the Employer's administration in the manner prescribed by law;
Other rights provided for by the Employer’s Charter, collective labor agreement, Internal Rules labor regulations and current legislation.
The employee undertakes:
Personally, at a high professional level and conscientiously fulfill your job responsibilities provided for in the job description;
Timely and accurately execute the orders of the Employer’s administration and immediate supervisor;
Comply with the Charter and Internal Labor Regulations, use all work time for productive work; comply with labor protection and occupational safety requirements;
Take care of the safety of equipment and other property of the Employer, as well as the property of other employees;
Immediately inform the Employer or immediate supervisor about the occurrence of a situation that poses a threat to the life and health of people, the safety of the employer’s property;
Do not disclose the following information that represents official and commercial secrets for the Employer
Other responsibilities provided for by the Employer’s Charter, Internal Labor Regulations and current legislation.
The labor collective independently establishes for its employees additional holidays, shortened working hours and other social benefits within the limits of wages allocated for consumption.
2.2 Analysis of the financial activities of Domashny Ochag LLC
Table 1 shows the costs of maintaining the beauty salon of Domashny Ochag LLC for 2007 - 2009.
Table 1 - Name of expenses for the maintenance of Domashny Ochag LLC
Changes in expenses for 2007-2009. are presented in Figure 2.
The main contribution to the amount of expenses comes from expenses:
To pay wages and deductions (on average for three years 51.58% of total amount expenses);
Rent - on average for three years 18.46% of the total expenses;
Taxes (three-year average -16.54%).
Figure 2 - Analysis of expenses for 2005-2007
Figures 3 to 5 show the cost structures separately for each year under consideration. The structure of expenses is shown as a share of the total amount of expenses of the beauty salon Domashny Ochag LLC. These figures clearly show the share of individual costs for 2007, 2008 and 2009.
Figure 3 – Structure of beauty salon expenses for 2007.
Figure 4 – Cost structure of a beauty salon for 2008.
Figure 5 – Cost structure of a beauty salon for 2009.
Table 2 shows data on the income of the beauty salon Domashny Ochag LLC for the period 2005 - 2007.
During the analyzed period, there was an absolute increase in income in monetary terms, but subject to a more significant increase in expenses. This ratio of income growth and expenses does not allow for a constant level of profitability of a car service and leads to an annual decrease in profitability.
Table 2 - Name of indicators by content of Domashny Ochag LLC
Let’s take a closer look at the results (income and expenses) of the organization’s activities for 2009 presented in Table 3.
Table 3 - Financial and economic indicators of the beauty salon Domashny Ochag LLC for 2009
| The name of indicators | Units | Index |
| Annual volume of sales of services | Thousand roubles. | 10490,45 |
| Annual sales volume of services excluding VAT | Thousand roubles. | 8742,04 |
| Number of staff | Human | 8 |
| Annual wages for all personnel | Thousand roubles. | 960 |
| Sum of all costs | Thousand roubles. | 4238 |
| Annual net profit | Thousand roubles. | 3298,06 |
| Continuation of Table 3 | ||
| Average annual output per worker | Thousand roubles. | 1311,3 |
| Average annual salary per 1 employee | Thousand roubles. | 120 |
| Share of wages in sales volume | % | 9,15 |
| Costs per ruble of sales | Rubles | 0,4 |
Sales without VAT:
r=Vg/120*100, (1)
where Vg is sales excluding VAT, thousand rubles;
g = 10490.45/120 * 100 = 8742.04 thousand rubles.
where B is the average annual output per 1 worker, rub.
n – number of personnel, people.
B = 10490.45/8 = 1311.3 thousand rubles.
ZPg – average annual salary per employee, rub.:
ZPg = FZP/n, (3)
where FZP – wage fund, thousand rubles.
Salary = 960/8 = 120 thousand rubles.
Salary – average monthly salary per employee, rub.:
ZPm = ZPg/12, (4)
where ZPg is the average annual salary per employee, rub.
Salary = 120/12 = 10 thousand rubles.
Uz/p – specific gravity wages in sales volume, %:
Uz/p = FZP*100/Vg, (5)
Uz/p = 960/10490.45*100 =9.15%.
C – costs per ruble of sales:
З = Р/Vг, (6)
Z = 4238/10490.45 = 0.4 rub.
The calculated technical and economic indicators of the beauty salon Domashny Ochag LLC helped to have a more accurate picture of the impact of working personnel on the annual volume of provision (sales) of services.
2.3 Analysis of the competitive environment of the enterprise
The main competitors of the Domashny Ochag LLC beauty salon are companies located not far from us. Clients can choose from several firms located close to each other. The locations of beauty salons are shown in Table 4.
Table 4 - Main competitors
As can be seen from the table above, the market for hairdressing services in Novosibirsk is quite developed. Analyzing the competitors of Domashny Ochag LLC, we will monitor prices for the services provided. The data is shown in Table 5.
Table 5 – Analysis of competitors-car services by prices for the types of services provided
The table shows that the prices for the services of the Domashny Ochag LLC beauty salon are at the average price level for the city. Competition at the moment may come from firms that provide more full complex services than Domashny Ochag LLC.
3 DEVELOPMENT OF A BUSINESS DEVELOPMENT PLAN FOR DOMASHNY OCHAG LLC
3.1 Development of a marketing plan for the project
An important stage of the marketing plan - the pricing strategy primarily depends on the market goals that Domashny Ochag LLC sets for itself in the period under review.
The overall goal of the company's development is to maximize profits, with an emphasis on the value of its product series. Depending on the goal set, the Domashny Ochag company chooses the “Skimming” pricing strategy. The condition for applying this strategy is the high quality of the product or its exclusivity, which makes it possible to request the maximum price and get the maximum profit.
To achieve the goals of Domashny Ochag LLC in 2009-2010. – two approaches to promoting services are chosen. The beauty salon is planned to be promoted using widely used methods and channels (advertising in regional newspapers, on regional TV channels).
The following discusses the main stages of media planning for the second half of 2010 for a beauty salon. A media plan is not being drawn up for 2011 because Based on the results of 2009, the effectiveness of the approach will be assessed and adjustments will be made.
The choice of media (newspapers) was influenced by:
Target audience of the newspaper;
Popularity;
Size of the publication's audience;
Thematic focus of the publication and compliance advertisement subject matter of the publication;
To systematize promotion activities trademark a media plan is drawn up, table 6.
Table 6 – Media plan of Domashny Ochag LLC
The choice settled on the magazine “Dear Purchase” (page color, highly competent information base newspaper articles, distribution throughout all major cities of Russia); “Shop&Go” (highly competent information base of magazine articles, distributed throughout all major cities of Russia).
3.2 Forecasting and assessing possible risks
The creation of a new complex, like the beginning of any business venture, entails a certain risk, which is associated with the uncertainty of the future. When drawing up a business plan, it is inevitable to use forecast estimates that relate to sales volume, the degree of consumer interest in your products and services, future market share, and, speaking of more significant things, certain assumptions are made about the development of the industry and even the country. All bases for forecast estimates must be clearly outlined in the business plan. It should be borne in mind that an open and honest discussion of this issue in the business plan, firstly, characterizes the compiler from the good side as an entrepreneur and, secondly, shows that he shows some concern for the funds that are collected receive from your partner.
Every new project inevitably faces certain difficulties along the way that threaten its existence. It is very important for any entrepreneur to be able to anticipate such difficulties and develop strategies to overcome them in advance. It is necessary to assess the degree of risk and identify the problems that the company may encounter.
Let's consider the possible main risks:
The risk of spending all your cash before receiving an order for the service;
Risk of price reduction due to competitors' actions;
Risk of insolvency of service customers. The risk can be reduced by ensuring that the provision of the service will be carried out after prepayment or full payment for the service performed;
Risk of loss or damage to equipment;
Risk of lack of clients. Its probability is low, since the organization has convenient access for transport, with affordable prices for the services offered by the new complex, convenient work schedule. But in order to reduce its likelihood, you can offer clients discounts on the services provided;
Social risks: insufficient wages for workers.
When analyzing risk we use the method expert assessments. The implementation of the project is associated with the following main risks Si:
Project preparation; construction stage;
Financial and economic risks;
Social risks;
Technical risks;
Environmental risks.
According to the degree of significance Pi, all risks are divided into two groups: P1 and P2. Risks of the first group P1 are considered priority. The first group includes risks S1, S2, S3, S4. In the second S5, S6. The number of risks in the first group: M1 = 4, and in the second M2 = 2. According to the degree of significance, risks are assigned weights Wi:
W2 = 0,2;
W3 = 0.15; W4 = 0.12;
Experts were brought in to assess the probability of occurrence of events related to each simple risk. The results of their work are presented in Table 10:
Table 7 - Assessment of the probability of events occurring
Determining the weight of groups with the lowest priority is determined by Formula (14):
Wk= 2/k*(f+1), (8)
where f is the ratio of the weights of the first and last priority.
f = 0.4/0.05 = 8
Wk = 2/2*(8 + 1) = 0.11
Let's determine the weight of the first group. To do this, we apply formula (15):
Wi = (Wk * (k – 1)*+1 – 1) / (k – 1), (9)
Wi=0.11 * ((2-1)*8/1) = 0.88.
Let us determine the weights of simple risks in this priority group. To do this, we use Formula (16):
Wi = W1/Mi, (10)
For the first group, the weights are: W1 = 0.88/4 = 0.22.
For the second group: W2 = 0.11 /2 = 0.055.
Let us enter the obtained calculation results into Table 8:
Table 8 – Results of risk calculations in each group
| Types of risks | Priorities | Weights in this group |
| S1 | 0,22 | |
| S2 | 0,22 | |
| S3 | 0,22 | |
| S4 | P1 | 0,22 |
| S5 | 0,055 | |
| S6 | P6 | |
| TOTAL: | 1 | |
Using probable risk assessments obtained by experts, we can give scores for the occurrence of risks using Formula (11):
where R is the score for all risks.
R = 0.396 per 100 points.
The results obtained are presented in Table 9:
Table 9 - Calculation results score for all risks
Let us rank the risks by the most significant types and present the results in Table 10:
Table 10 – Risk values in points
As a result of the analysis of possible risks, we can draw the following conclusion that the most significant risks in terms of their priority are as follows: financial and economic risks; risks associated with project preparation; construction stage.
3.3 Evaluating the effectiveness of the developed project
The costs of creating and maintaining the salon were considered. They were also calculated approximate income for 2011. Based on these calculations, we can approximately calculate the profit, net profit and profitability of Domashny Ochag LLC, taking into account the costs of improving the salon and its income.
Having estimated income and expenses for 2010 - 2011, you can calculate profit.
Profit, summary indicator financial results economic activity, one of the main economic categories; represents the excess revenue from the sale of goods over the costs of production and sales.
P = D – R, (12)
where P is the expected profit,
D – estimated income,
P – estimated expenses.
If the car wash is 30% busy, income for 2009 will be 660,960 rubles, expenses will be 217,567 rubles.
P = 660960 – 217567 = 443393 rub.
If the car wash is 10% busy, the income for 2009 will be 220,320 rubles, expenses will be 217,567 rubles.
P = 220320 – 217567 = 2753 rub.
If the car wash is 50% occupied, the income for 2009 will be 1,101,600 rubles, expenses will be 217,567 rubles.
P = 1101600 – 217567 = 884033 rub.
N = P*0.35, (13)
where N is income tax.
30%: N = 443393*0.35 = 155187.6 rubles.
10%: N = 2753*0.35 = 963.55 rubles.
50%: N = 884033*0.35 = 309411.55 rub.
The difference between profit and income tax is called net profit:
PP = P – N, (14)
where PE is net profit.
30%: PE = 443393 – 155187.6 = 288205.4 rub.
10%: PE = 2753 – 963.55 = 1789.45 rubles.
50%: PE = 884033 – 309411.55 = 574621.45 rubles.
Figure 6 – Income, expenses and net profit at 10%, 30%, 50% occupancy of the beauty salon
Ke = ChP/R, (15)
where Ke is profitability.
30%: Ke = 288205.4/217657 = 1.32
10%: Ke = 1789.45/217657 = 0.008
50%: Ke = 574621.45 /217657 = 2.64
Profitability shows how much profit an enterprise has or self-financed income from each ruble spent on the production and sale of products
CONCLUSION
As a result of the study, the following conclusions can be drawn:
Business planning is a relatively new phenomenon in the Russian economy, despite the fact that many concepts market economy have already entered the business life and practice of our enterprises (organizations).
A business plan is the main document that allows you to outline, justify and evaluate opportunities in detail. investment project to create a new or expand existing production (services).
The purpose of developing a business plan is to plan the company’s economic activities for the immediate and long-term periods in accordance with market needs and the ability to obtain the necessary resources.
The objectives of the business plan are the following: to formulate the long-term and short-term goals of the enterprise; determine specific areas of activity of the enterprise, evaluate production and non-production costs; determine the composition of marketing activities for market research, sales promotion, pricing, etc. The business plan consists of the following sections: introduction; description of the enterprise (organization); description of products (works, services); market analysis; competition; marketing plan; production plan; financial plan; applications.
1 Aaker, D.A. Strategic market management. [Text] / D.A. Aaker. – St. Petersburg: Peter, 2002. - 281 p.
2 Akulenok, D.N., Burov, V.P., Novikov, O.K. Business plan of the company. [Text] / D.N. Baby shark. - M.: Gnom-Press, 1998. - 358 p.
3 Basovsky, L.E. Forecasting and planning in market conditions. [Text] / L.E. Basovsky. - M.: INFRA - M, 2001. - 579 p.
4 Bolshakov. AC. Management. [Text] / AS. Bolshakov. – SPb.: PETER, 2000. - 483 p.
5 Bowman, K. Fundamentals of strategic management. [Text] / K. Bowman. – M.: UNITY, 1997. - 446 p.
6 Brink, I.Yu. Business plan of the enterprise. Theory and practice. [Text] / I.Yu. Brink. - Rostov-on-Don: Phoenix, 2002. - 263 p.
7 Bulatov, A.S. Economy. [Text] / A.S. Bulatov. – M.: “BEK”, 1999. -816 p.
8 Burov, V.P. Business plan innovative project. Compilation methodology. [Text] / V.P. Burov, V.V. Gal, A.P. Kazakov. – M.: TsIPKAP, 1997. - 106 p.
9 Vesnin, V.R. Management. [Text] / V.R. Vesnin. – M.: PROSPECT, 2005. - 504 p.
10 Vikhansky, O.S. Management. [Text] / O.S. Vikhansky. – M.: HIGH SCHOOL, 2000. - 224 p.
11 Vikhansky, O.S. Strategic management. [Text] / O.S. Vikhansky. – M.: Gardariki, 1998. - 298 p.
12 Gaponenko, A.L. Strategic management. [Text] / A.L. Gaponenko. -M.: Omega, 2004.-513 p.
13 Zabelin, P.V. Basics strategic management. [Text] / P.V. Zabelin. - M.: Marketing, 1998. - 428 p.
14 Ilyenkova, S.D. Production management. [Text] / S.D. Ilyenkova. M.: UNITY, 2000. - 583 p.
15 Ilyin, A.I. Enterprise planning. [Text] / A.I. Ilyin. – M.: New edition, 2003. - 366 p.
16 Karlik, A.E. Enterprise economy. [Text] / A.E. Dwarf. - M.: science, 2002. - 432 p.
17 Kruglova, N.Yu. Strategic management. [Text] / N.Yu. Kruglova. -M.:RDL, 2003.-491 p.
18 Lyubanova, T.P. Business plan, educational and practical guide. [Text] / T.P. Lyubanova. - M.: "PRIOR", 2001. - 96 p.
19 Manilovsky, R.G. Business plan. Methodological materials. [Text] / R.G. Manilovsky. - M.: Finance and Statistics, 1997. - 160 p.
20 Markova, V.D. Strategic management. [Text] / V.D. Markova. -M.: INFRA - M, 2004. - 287 p.
21 Muchin, P.V. Occupational Safety and Health. [Text] / P.V. Muchin. - Novosibirsk, 2003. - 120 p.
22 Parakhina, V.N. Fundamentals of management theory. [Text] / V.N. Parakhina. - M.: Finance and Statistics, 2003. - 524 p.
19 Parakhina, V.N. Strategic management. [Text] / V.N. Parakhina. - M.: KNORUS, 2006. - 496 p.
20 Polyak, G.B. Financial management. [Text] / G.B. Pole. M.: UNITY, 1997. - 518 p.
21 Popov, S.A. Strategic management. [Text] / S.A. Popov. M: Delo, 2003. - 373 p.
22 Prigozhy, A.I. Methods of development of organizations. [Text] / A.I. Comely. - M: MCFR, 2003. - 539 p.
23 Savitskaya, G.V. Analysis of the economic activity of the enterprise. [Text] / G.V. Savitskaya. - Minsk: Gardariki 2000. - 688 p.
