Production plan example. business plan production plan

Entrepreneurs engaged in the production of goods or the provision of services should pay special attention to the section of the business plan devoted to production planning. An example of a production plan in a business plan should be formed on the basis of forecasting the sale of products or the provision of services. The more detailed this section is, the higher the chance of attracting investors to the business.

Start of development

Before starting to develop a production plan in a business plan, it is necessary to clarify whether the enterprise is operating or is at the stage of creation. It is this question that interests investors in the first place. If the enterprise is just being created, investors may doubt the profitability of investing money. To prevent possible errors, it is necessary to correctly place emphasis in drawing up a production plan.

Basic moments:

As a rule, the production plan is written using the sales plan. The production plan should be fully described. It's better to do this with calendar plan and include in it forecasts of ongoing activities, the necessary funding.
Described important points technological process from the acquisition of materials to the sale of the finished product. It is necessary to think about how technologies will improve and what will be needed for this.
The demand for products and services is analyzed. It is necessary to consider issues related to the prospects of the technology used. Ideally, it should be more advanced than that of potential competitors.
Issues related to the supply of materials and components are being considered, since in most cases the constancy of the technologies used depends on them.
There is a determination of the need for premises for the location of equipment, warehouse equipment. Placement is noted production capacity and their composition.
Specify material values, which the company has, and how the delivery will be made necessary materials in future. If the materials used require special conditions for transportation and storage, it should be described how these conditions are met, what quality control is applied.
Evaluation of practicality indicators is carried out, determined by the amount of time required and human resources required for production. Indicators affect the amount of profit, and it is this moment that worries many investors to a greater extent.

These are essential points to which special attention should be paid. Of course, for the correct preparation of a production plan, experience in the field of manufacturing goods and providing services is necessary. If production is starting from scratch, both in terms of knowledge and in terms of work in general, when developing a production plan in a business plan, you should use examples from other enterprises, learning from their experience the most useful.

How to identify the main technological processes

When choosing technological processes, attention should be paid not only to the perfection of the equipment, but also to the availability of its use in various operating conditions of the enterprise.

For a more accurate analysis, you can use the following data sources:

Technical characteristics of the equipment. For example, you can use the official websites of manufacturers, objective consumer reviews, etc.
Evaluation of the work of analogues used in enterprises of the same profile.

When choosing equipment, you should pay attention to the advantages of its operation:

durability;
availability of service centers located near;
versatility.

The production section should also include a calculation of the need for the amount of office equipment required for the normal functioning of the workflow.

Justification of the premises

When choosing a premises for production, attention is paid to the following points:

Ability to comply with production and fire safety requirements.
Availability of space for warehouses.
The possibility of placing ventilation, air conditioning, water supply and sewerage systems.
Presence of heating in the building.

Along with developing a production plan, you need to create a plan for the location of equipment, taking into account possible expansion of production in the future.

Transport selection

Production plan The business plan should include options for choosing internal and external transport.

Internal transport:

loaders and conveyors;
manipulators operating on the territory of the enterprise.

The selection of internal transport should take place simultaneously with the selection of equipment and technology processes.

External transport is used to deliver materials and take finished products to market for sale. It is better to take this type of transport for a long-term lease - its purchase is unprofitable, since it requires a separate parking space, Supplies, spare parts and service personnel. The acquisition of ownership of external transport is beneficial for larger enterprises.

Cost Forecast

When developing a production plan, it is necessary to prescribe the possible costs that will have to be incurred during the planning of the workflow:

Personnel attraction

When developing a production plan, attention must be paid to the working conditions of workers, payment and incentives for efficiency. Bonuses and other surcharges may be included in the costs. When expanding production, it may be necessary to increase the qualifications of personnel. In this case, planning should include the cost of training.

The development of a production plan in a business plan is a complex and time-consuming task that requires special attention and special knowledge in various areas. If possible, people who understand engineering, technical and economic issues should be involved in the development of the project.

Business from scratch - how to write a business plan: Video

which discusses the main production figures and sales volumes, variable and fixed costs, personnel plan, depreciation costs of fixed production assets, requirements for the organization production process and the main technical and economic characteristics of production, specialized equipment and technologies used.

This section describes in detail the way by which it is planned to establish the production and sale of products, indicating the problematic and bottlenecks that need special attention and the means (methods) to overcome them. The production plan reflects the following characteristics of the organization of the technological process of production:

General technical and organizational requirements for production.

Here are the general design requirements to the organization of the production site, the list of necessary for the acquisition of the production main and auxiliary equipment, requirements for the technologies used.

1. Total area, zoning and specifications production site, reflection of design estimates for new industrial and engineering construction (if necessary).

2. The list of necessary for the acquisition of the main and auxiliary technological equipment indicating its name, series and brand, quantity, price per unit of equipment, supplier and his contact details, total costs for the acquisition of technological equipment.

3. Used production technologies (their availability, patent protection, reliability, performance and other characteristics).

Description of the production process and costs.

This part of the production plan includes a calculation of the requirements for raw materials and component materials, a plan for the production and sale of products, a calculation of fixed and variable production costs and depreciation charges.

1. The need and conditions for the supply of raw materials, materials and components. The main characteristics of providing the production process with raw materials are also reflected in a tabular form indicating the type of raw materials (components, semi-finished products), the price per unit of raw materials, the main suppliers and their contact details. those volumes that are directly required for the production of a certain quantity of products. This is done in order to ensure a carry-over stock of raw materials. Value production stock is substantiated by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carry-over stock. The size of the carry-over stock depends on the size of the need for various types of materials and the seasonality of their supplies in accordance with the Decree of the Federal Office on Insolvency (Bankruptcy) dated December 05, 1994 No. 98-r “O standard form plan for the financial recovery of the enterprise (business plan) "is determined by the formula:

where: T - the size of the carryover stock;

Q - the need for the appropriate material, nature. units;

M - carry-over stock rate, days;

D is the number of days of the planning period.

The carryover stock rate is determined by the sum of the average, current and safety stocks.

2. Reflection in tabular form of the volume of production and sales of products, indicating the selling price of products and sales proceeds. A number of business planning techniques also include Value Added Tax as part of total sales receipts in this tabular form of the Production Plan. This is the main table within this section of the business plan.

For a potential investor (strategic partner), the table reflecting the schedule of production and sales of products, as well as sales proceeds, will be of particular interest in the production plan, so this tabular form must be detailed in sufficient detail.

The time horizon for reflecting the production plan and the sales plan is usually equal to the full payback period of the investment project. However, at the request of the investor, it can be slightly increased if the goal is to model the distribution and reinvestment of profits after the project pays off.

3. Calculation of fixed and variable production costs. In the production plan, it is necessary to provide an estimate of the costs of manufactured products, which is a cost estimate for certain types manufactured and sold products. The calculation of costs for the production and sale of products can be carried out according to an enlarged scheme based on the existing norms for the cost of raw materials, component materials and semi-finished products for the manufacture of a unit of production. The consolidated cost estimate for the production and sale of products includes cost items related to the cost of production, without their breakdown into fixed and direct costs, as well as the balance of non-operating transactions.

The consolidated cost estimate is based on the plan for the production and sale of products and describes the total cost of all manufactured products, as well as the cost of each individual type of product. Thus, the cost estimate can be detailed for individual types of products.

The composition of costs and their classification must comply with Decree of the Government of the Russian Federation of August 05, 1992 No. 552 “On approval of the regulation on the composition of costs for the production and sale of products (works, services) included in the cost price, and on the procedure for generating financial results taken into account when taxing - zhenie profits. They are the following:

SALES VOLUME, TOTAL

COST, TOTAL, including:

2. materials and accessories

3. fuel

4. electricity and heat

5. fund wages

6. accruals on payroll

7. BPF depreciation

9. other expenses

10. loan service (interest)

BALANCE OF NON-SALES OPERATIONS TOTAL, including:

11. Central Bank income

12. rental income

13. property tax

14. land tax

15. other income and expenses

BALANCE PROFIT

16. Income tax

17. Other taxes and payments from profit

NET PROFIT

Using software tools When developing a business plan, the cost estimate is divided into two tabular forms - the calculation of fixed (general) costs and the calculation of variable (direct) costs for the production and sale of products.

4. Calculation of depreciation charges for the restoration of fixed production assets is considered as part of the total (fixed) costs of production and sales of products. Project calculations can include various forms depreciation of fixed production assets:

Linear depreciation - the initial cost of fixed assets is paid evenly over the entire life of the equipment;

Accelerated depreciation - the initial cost of fixed production assets is returned in a shorter time, and therefore the depreciation rates are set higher (most often used in the leasing mechanism for lending and financing projects).

Personnel plan.

The personnel plan is mandatory and essential integral part such a section as "Production plan". The personnel plan displays quantitatively and qualitatively the structure of the company's personnel employed in the implementation of a specific investment project, the level of personnel qualification, personnel costs (wage fund and deductions from it).

It is advisable to divide the personnel plan into 3 parts:

Administrative and managerial personnel;

Production personnel;

Marketing and support staff.

Within the framework of the investment project, two forms of wages can be used: in the form of a fixed salary and piecework wages. In the case of piecework wages, it is considered as one of the items variable costs for the production and sale of products and is taken into account in the consolidated cost estimate (Table 8). A fixed salary should be considered as one of the items of fixed (general) costs for the production and sale of products.

Thus, the production plan within the framework of the business plan is considered as one of the key sections, the main task of which is to show potential investor the reality of the production (sales) program of the company and the adequacy of the existing resources for this (both material and labor). In addition, the production plan reflects all the requirements for the organization of production and marketing of products, reflects the knowledge of the author of the business plan technological scheme production, the availability of appropriate personnel with the required level of competence, licenses, certificates and permits.

Another important task of the production plan is the modeling and analysis of existing and future material flows within the enterprise, indicating specific sources of raw materials and materials, specific consumers.

Source - Business planning and development of investment projects / Educational and methodological manual, under the general editorship of Saveliev Y.V., Zhirnel E.V., Petrozavodsk, 2007.

Is business planning always carried out at the initiative of an entrepreneur or investor in connection with the opening of a new business? Not always. Often the practice of preparing a business plan is integrated into the general context of managing a diversified company in the context of implementing a development strategy. In most cases, this is done by a special unit within the finance department, and not project office. The development of a production plan in the business plan of business units or the entire company is a universal area of planning activity. Consider its expanded context.

Main aspects of the production program

It is necessary to look directly at the difference in approaches to business planning in the cases of an external business project and internal planning of the activities of business units. The goals for these situations are different. This is especially true for the production plan. In the first case, the emphasis is on demonstrating to the customer and investor the availability of the project with production resources: equipment, personnel, and material and technical resources. In the second case, the business owners and the general management of the company must be convinced that:

the production program takes into account the required stocks of finished products and probable losses;
capacities are used optimally, bottlenecks in them are embroidered;
disproportions in internal production units eliminated;
cooperation between strategic business units (SBU) is effective;
from the standpoint of marginal analysis and sales plan, a verified profitability of production is planned for each SEB.

Given the above, it should be remembered that the importance of such a section as a production plan when integrating business projects into the plans of a diversified company is higher than for a separate business. Under strategic unit business, it is proposed to understand the direction of activity, in the financial structure, which has the characteristics of the CFR "profit" or " contribution margin". SEB is the carrier of a single business product or a whole range of products. In an ideal situation, SEB, being part of the company, nevertheless, has the characteristics legal entity- a subsidiary.

In any case, the production plan is based on the program for the sale of products and (or) services. And the first aspect of this section is the forecast of production volumes, taking into account the necessary stock of finished products and losses. The volume of production of works, services, goods is determined through a certain set of indicators, the formulas of which are given at the end of the section.

Volume of products sold at planned prices. This volume includes products shipped to consumers that meet the conditions of quality standards, specifications, manufacturing technology and pre-sale preparation.
Commodity and gross output of the company. Marketable products (TP) are understood not only as manufactured products for external and internal consumption, but also works, services of a capital and industrial nature, semi-finished products that can be considered as goods. Gross output, in addition to commodity output, also includes a change in work in progress.
Unfinished production. This type should be understood as incompletely manufactured products that are at different stages production cycle and not accepted as a commercial product.
Value added, taken into account in the production plan as gross output, but minus material costs.

Formulas for calculating the planned sales volumes, TP and VP

Auxiliary calculations of production volumes

As you know, the production of industrial products is the most difficult type of business to plan and organize. This is especially evident when the production is multi-stage, requiring more provisional and auxiliary measures (equipment, tooling, etc.). Product innovation also has an impact on planning processes.

Imagine an example of a medium scale manufacturing enterprise operating in the oil and gas engineering industry, however, having several main and supporting industries. Let's ask ourselves a question: what else should be taken into account when developing a program for the production of such a complex product as an element of a pipeline and corresponding communications? Although many products for oil and gas customers are made exclusively to order, for serial products, a certain stock of products in the warehouse should always be included in the business plan. In addition, defect-free production simply cannot be.

Under the total volume of production, therefore, a stock of finished products (FP) should be laid down for a prompt response to applications from potential buyers and a reserve for losses. The size of the planned GP for reserves must be normalized. The reserve ratio is calculated based on the available statistics adopted marketing policy taking into account the conditions of a particular project, the state of the market and the industry. When rationing, seasonal factors and standards for replacing defective products are taken into account.

The formula for calculating the adjusted production volume for the stock of HP and losses

Let's simplify our example to three commodity items. The normative values of stocks of GP are usually formed as a percentage of the planned level of sales of products. In the same way, the standard of expected losses is formed (for marriage and replacement of products under other warranty conditions). Below is a table of estimated values for production volumes, taking into account stocks and losses.

Example of Calculating Adjusted Production for FP Stock and Waste

In addition to the specified volume of output, the production plan also includes detailed information on the needs for the raw material component of production, semi-finished products, and components. Based on the identified needs in the dynamics of the business plan, a work plan is built with suppliers to ensure the purchase of components for the production process.

In addition to the composition of circulating goods and materials, fuels and lubricants and services in the field of energy supply for production, an important role is played by production capacities and production area. When planning, the optimization of the main parameters of the use of capacities and areas is carried out, which is based on standard values row key indicators. The formulas for such planning and optimization are given below.

Calculation formulas for preparing "bottlenecks" in planning for "expansion"
(click to enlarge)

Plan of production and capacity in interconnection

One of the elements of good planning production program is the analysis and accounting in the calculation of the production capacity of the main and auxiliary divisions of the enterprise (shops and industries). Only after that it is possible to design relationships with suppliers and achieve rhythm in the incoming flows of raw materials, components and equipment. In addition, in addition to issues of interaction with external partners, the implementation of the program can be severely limited by on-farm cooperation if the composition of capacities along the value added chain turns out to be unbalanced.

This point is important even if the enterprise has only a few production sites. And if the enterprise has 100 or more workshops (such giants operate in the country, for example, in metallurgy, in the automotive industry), this aspect of planning is critical. Of course, sales are the driving force behind business. Without them, production is powerless to lead the company to success, but the implementation plan is tied to the production potential of the enterprise, the criterion of which is its capacity.

In turn, the power parameter is based on three main indicators.

Static indicator of production capacity at the end of the billing period of the project (year), calculated by the balance method.
Average annual production capacity.
The coefficient of utilization of the production capacity of the enterprise.

Formulas for production capacity parameters when planning a production plan

Production units involved in the main business processes or auxiliary (providing) have a different degree of interfacing. For example, facilities, units and equipment of auxiliary workshops may not directly participate in the main value chain. Such productions (pilot, specialized areas, laboratories) are not involved in the calculation of production capacities for the purposes of determining bandwidth production. To calculate this production planning criterion, the contingency coefficient formula is used, which is presented to your attention below.

The formula for the contingency factor when calculating production capacity

There is another important question that usually always arises when developing a business plan in its production aspect. It's a matter of changing equipment. Here are hidden significant opportunities for increasing sales, based on the formed or formed market demand for products. At the same time, the more unique and expensive equipment is used, the higher the probability of using two-shift and even three-shift operation.

Beginning investment economists often make the same mistake. An idealized version is taken into consideration, which does not take into account: the need for GP reserves, its probable losses. Moreover, the loss of working time due to the development of equipment and technology is not taken into account. New work force, even trained and certified, makes mistakes at first, marriage occurs, newly installed equipment fails. All these circumstances must be included in the production plan. The adjustment of power parameters is facilitated by such an indicator as the shift ratio of equipment for an enterprise with a continuous production process.

Shift Factor Formula for Calculating Production Capacity

Our story about the production plan of the business plan of the level is coming to an end. operating enterprise. The extensive question of marginal analysis localized to each product and planning activities regarding the search for the optimum profitability for the purposes of the project's success remained outside of attention. An entire sub-industry does this. financial management- Profit and working capital management. I express confidence that we will cover this block of issues in a separate article.

Touching upon the issues of business planning, I cannot get rid of the feeling of déjà vu, because I remember Soviet technical and industrial financial plans. That's where the school of management was, not inferior to the most modern methods of business planning. It only lacked a market part, but the level of integration, multi-factor consideration of the nuances of technology, organization and economy was one of the best in the world, although the calculations were performed using today's archaic EU-class computers. The Russian school of business planning from the position of the best domestic traditions needs to be revived, which will inevitably happen in the next decade. For some reason, there is no doubt about it.

Production Plan (manufacturing program)

is the main leading section of the long-term and current plans of the enterprise and is determined on the basis of sales volume, range and range of products, its quality, mass of profit, profitability level, size of the market share of the enterprise, etc. The development of the production program is carried out on the basis of market research by a special division of the enterprise - marketing service. The complex of marketing activities of a company for the development of a production program usually includes:

study of consumers of goods (services) of the company and their behavior in the market;
analysis of the company's market opportunities;
assessment of manufactured goods and services offered, prospects for their development;
analysis of used forms and distribution channels;
assessment of pricing methods used by the firm;
study of measures to promote goods (services) on the market;
study of competitors;
selection of a market "niche" (the most favorable market segment).

After the marketing research the production program within the company is developed in the following sequence (Fig. 14.8). The production program is planned for 3-5 years, for one year, broken down by quarters and months, calculated in natural, conditionally natural, labor and cost indicators. The composition of the production program is shown in fig. 14.9.

The volume of production in physical terms is characterized by the range and range of products in physical units corresponding to their consumer properties

Rice. 14.8.

(measures of weight, length, volume). Product range - name (list) of products (works, services) to be released. Product range - the composition of these products, subdivided by type, type, grade, size, etc. in terms of nomenclature. The basis for determining the volume of production in value terms is production plan in kind. An integral part of the production plan in kind is task to further improve the quality of products.

To measure the volume of production of homogeneous products, different in material consumption or other characteristics, apply

Rice. 14.9.

conditionally natural meter. labor meter the volume of production, expressed, as a rule, in standard hours, man-days, machine-hours, in combination with natural ones, is used to determine the number of employees, production rates, wages, to plan production programs for procurement and other workshops and for other purposes. Cost (monetary) meters are generalizing, they can be used to determine the total production of the firm. In terms of value, it is planned to important indicators production program, as the volume of gross, marketable and sold products, etc.

Marketable products - products manufactured at the enterprise and intended for sale is the main indicator of the production plan and serves as the basis for calculating gross and sold products. The cost of marketable products is the cost of that part of the products produced by the enterprise, which is intended for sale. The composition of commercial products is shown in fig. 14.10.

Commercial products do not include the cost of raw materials, materials paid by the customer. However, if products are made for the customer from these raw materials at the enterprise, then the cost of processing raw materials is included in commercial products. Marketable output in most industries is determined by factory method, i.e., the volume of marketable products does not include the cost of finished products, semi-finished products, manufactured

Rice. 14.10.

manufactured by the enterprise for their own needs. An exception is the enterprises of the food complex, where the cost indicators of the volume of manufactured products include internal turnover, those. the cost of finished products and semi-finished products consumed for own needs.

Marketable products for finished products are planned at the current prices of the enterprise. According to the report, it is calculated in actual operating reporting year prices; also in the report, marketable products are determined in comparable (unchanged on a certain date) prices of the enterprise. In payment documents for products (goods and services), in addition to manufacturer's prices, value added tax, excises and other payments that have the nature of indirect taxes are allocated.

The workshop programs of the main workshops of the enterprise are calculated in the reverse order of the technological process, i.e., from producing to processing and further to procurement workshops. This procedure allows mutually coordinating the terms of the production of the shop with the terms of the production of finished products established in the production program of the plant.

A document that gives the project a detailed justification, as well as the opportunity to evaluate it comprehensively decisions made and the planned activities as highly effective and allowing a positive answer to the question of whether the project is worth investing money - the production plan. The business plan should reflect almost all the actions that will be needed when setting up production.

Functions

First, you need to show that the service or product will definitely find a consumer, calculate the capacity of the sales market and draw up perspective plan its development. Secondly, it is necessary to accurately estimate the costs that will be necessary in the manufacture and sale of products or the provision of services or works on the market. Thirdly, it is necessary to determine the profitability of production in the future, showing all its effectiveness for the investor (enterprise), for the state, regional and local budget. And the production plan will help the entrepreneur in this. The business plan also contains its main functions.

1. It should be a tool by which the entrepreneur evaluates the actual results of a certain period of activity.

2. A production plan is also used in developing the concept of a promising business. The business plan has all the tools to attract investment.

3. The company's strategy is also implemented with its help.

In the planning process, the most important stage is the production plan. The business plan should contain everything necessary both for planning within the company and for substantiating the subsidizing of the enterprise from external sources, that is, money is received for a specific project - these are bank loans, budget allocations, share other enterprises for the implementation of the project.

That is why it is necessary to reflect absolutely all aspects of the commercial and production activities and financial results enterprises. The structure of this document is subject to unification according to the standards that any production plan provides. The business plan (an example will be given below) should contain certain sections. For clarity, let's take a standard sample.

Summary

The first section is an overview. This is a resume. It is the most important, because it briefly reflects the essence of this project. Almost all success depends on the content of the first section, on what exactly is the production plan in the business plan. An example of refusal to cooperate after getting acquainted with the resume of an entrepreneur can be cited far from one. The first section should arouse interest in the enterprise among potential investors.

Your resume must include the following items. First of all - the purpose of this project and Then also briefly outlined the most attractive points and positive aspects of the business idea that is proposed (here you need to select facts from all other sections, the business plan of a manufacturing enterprise is always drawn up like this). Next, indicate the volume of attracted credit resources and investments with the main financial performance, which can characterize the effectiveness of this project. Be sure to indicate the expected timing of the repayment of borrowed funds. List the dates and numbers of certificates and patents received. It is recommended to finish the summary with facts that confirm the economic and legal guarantees and the reliability of the future enterprise.

Description of the enterprise

The second section is devoted to a detailed description of the planned enterprise. It's not yet production section business plan, but many points from there are transferred here in a compressed form - they seem to anticipate the gradual disclosure of the attractiveness of this object.

1. Profile: service sector, or trade, or production, the nature of the company and its main activities.

2. Business and the stage of its development.

3. The main goals of creating an enterprise, all its organizational and legal norms.

4. Offers with which the company will reach its customers.

5. If the company already exists, then you need to submit all the main economic and technical indicators for the past 5 years.

6. Current geographic boundaries of activities and in the future.

7. Detailed coverage of competitiveness indicators: all services, products of similar enterprises for specific periods and markets.

8. Explain what is different this enterprise from all others of this profile.

Description of activity

In the third section, the business plan of production activities contains a detailed physical description of the services or products with the possibilities of their use. It is necessary to indicate all the most attractive aspects of the products and services that will be offered, to indicate the degree of their novelty.

It is very important to indicate the degree of readiness of the offered services or products to enter the markets (information from those consumers or experts who have familiarized themselves with the products and can give a favorable written review about them will be very appropriate here).

Marketing strategy

In the fourth section, the production plan of the business project should contain a detailed analysis of the market, it is also necessary to outline your own marketing strategy. The purpose of this analysis is to explain how future business intends to influence the existing market, how it will react to the situation developing there, so that the sale of goods or services is ensured. This is primarily the definition of capacity and demand, analysis of competition and many other factors of influence. As a result of market research, sales forecasts should be given. Everything related to sales promotion, pricing, product promotion, that is, the entire sales strategy, including advertising, is relevant here.

There are many components to a marketing strategy. This is the result of market segmentation and new technologies, for enterprise goods and services and price forecasts, market coverage, range development, resource strategy, right choice ways and methods of product distribution, sales promotion, advertising strategy and prospects for the development of this enterprise.

Production plan

In addition, in financial section the operating budget of the company, its department for insurance, risks, forecast for operations with securities, the main indicators of the project in terms of its effectiveness are indicated, and these are the payback period, and net present income, and profitability.

Risks

The ninth section is devoted to assessing the risks most likely for a given project, and, perhaps, a more accurate forecast of what these risks may result in in the event of force majeure.

Here answers should be given to minimize risks and possible losses due to them. Usually, in a business plan, they are divided into two parts: the first describes organizational measures to prevent any risks, and the second describes a program of self-insurance or external insurance.

Second option

There are examples of writing a business plan with a more extended eighth and additional ninth and tenth sections. Relatively, we can say that it is just somewhat expanded. It reflects monthly, quarterly and for each year the change in the exchange rate of the dollar against the ruble, a list and tax rates are given, and ruble inflation is outlined. Detailed information is given on the formation of capital through loans, equity issues or equity, as well as the procedure for paying these loans and interest on them.

There are three main documents in the financial section: a profit and loss statement (the operating activities of the enterprise for each period), a financial flow plan and a balance sheet about financial condition enterprises on this moment. Attached: expected repayment schedules for interest-bearing loans, information indicating the assumptions and changes in working capital and payment of taxes. Additionally, calculations of indicators of solvency, liquidity and projected project efficiency are usually attached.