1. How method osushtestvleniya financial żkonomicheskoy deyatelynosti enterprises
Planirovanie, bessporno, neobhodimūy żlement żffektivnoy deyatelynosti of companies of rūnke. Sushtestvuet neskolyko podhodov resort development business plan. Between Nimi ocheny many obshtego, odnako otdelynūe differences still-Taki sushtestvuyut. Vozmozhen in particular option harakterizuemūy shemoy (fig. 1):
Lichnūe Analysis Main Strategies Planū,
Objectives situations Celje and tactics and tasks
Imeyushtiesya proizvodstvenno- Neobhodimūe proizvodstvenno-
finansovūe resursū finansovūe resursū:
· Trudovūe resursū;
· Sūrye and materialū.
Ris.1. Scheme development business plan.
Of Pervolia place in dannom cases stavitsya definition lichnūh aimed businessman. Then estimates how situations END Tac and vnutri companies opredelyaetsya Main Celje. Zatem ble counter free newspaper development strategies kotoraya predstavlyaet Sobol protsess specification glavnoy purposes razbivku ee tasks and subtasks. On kazhdom żtape implementations vūbrannoy strategies tselesoobrazno vnosity plan opredelennūe korrektivū, kotorūe diktuet realynūy move sobūtiy. Takima obrazom, vūrabatūvaetsya operativnūy plan. On the basis dolgosrochnūh tendencies and operativnogo plan razrabatūvaetsya dolgosrochnūy plan.
Zamūsel plan in perpetuity nuzhdaetsya tshtatelynom obosnovanii and inspections osushtestvimosty. With żtoy tselyyu ego razvorachivayut in sistemu chastnūh strategiy: loading rūnochnuyu, NIOKR, sistemu developments and potential finansovuyu sistemu, kotoraya realizuetsya of vtorom żtape planirovaniya. Strategy NIOKR yavlyaetsya vedushtey. Ona vūyavlyaet and formiruet complex razrabotok, naibolee aktualynūh dlya user and sootvetstvuyushtih scientific tehnicheskomu potentsialu enterprises.
In Itogi developments razlichnūh variantov strategies utochnyayutsya how ozhidaemūe razmerū pribūli irregular and needs kapitalynūh vlozheniyah. Żta information postupaet input finansovoy strategies prednaznachennoy dlya okonchatelynogo balansirovaniya finansovūh potrebnostey and definitions razmerov and form zaemnūh borrowed funds.
On tretyem żtape formations strategicheskogo plan rezulytatnūe dannūe channeled convertibility svyazi postupayut input zamūsla plan with tselyyu ego korrektirovki. Okonchatelynūy option plan instead rezulytatami analysis vneshney sredū and takzhe vozmozhnostey companies in oformlyayutsya Vide globalynoy strategies developed.
In coelomic ble sdelaty vūvod, Chto perechislennūe methodologies planirovaniya vesyma shodnū and osnovnom dopolnyayut another another rassmatrivayut business planirovanie with raznūh storon and vūdelyaet razlichnūe żtapū planirovaniya qualitatively osnovnūh.
Role of Osobuyu in formirovanii business plan igrayut planū marketing. Section posvyashtennūy marketingu, yavlyaetsya odnoy around vazhneyshih chastey business plan poskolyku in NEN adjacent govoritsya o character namechaemogo business and capable project implementations, thank kotorūm ble rasschitūvaty success enterprises. Inūmi slovami, Celje żtogo section - razayasnity how predpolagaemūy business namerevaetsya vozdeystvovaty of rūnok and reagirovaty of skladūvayushtuyusya NEN obstanovku, chtobū obespechity sbūt goods or services. Predprinimately Dolj predstavity zdesy own business how privlekatelynuyu vozmozhnosty dlya the investments, how kreditnūy risk with zamanchivūmi perspektivami. Marketing plan can būty sformirovan more raznomu depending on the type of business and complexities rūnka.
Planū marketing obyazatelyno vklyuchayut in sebya description societal marketing strategies, policies tsenoobrazovaniya, tactics reklamū productions ff conversions and posleprodazhnogo serviced and takzhe prognozū obaemov sale.
In izlozhenii tactics implementations productions tselesoobrazno ukazaty metodū conversions (sobstvennaya torgovaya sety, torgovūe representatives intermediary) kotorūe company could bū ispolyzovaty in blizhayshee time and dolgosrochnoy perspective and takzhe, lyubūe spetsialynūe Trebon dlya implementations productions. In the business plan Dolj būty indicated how awake provoditysya realization for them, including metodū, transportirovku, strahovanie, kreditovanie, tamozhennūe sborū and others.
In Divide «Advertising» sostavitely business plan Dolj ukazaty, kakim obrazom company sobiraetsya privlekaty attention pokupateley k vūpuskaemoy productions.
Nemaloe place in the business plan otvoditsya proizvodstvennomu planirovaniyu. Needed yarn vsego, udelity dolzhnoe attention analizu products or services, harakternūh dlya dannogo business poskolyku END dependencies strategicheskih soobrazheniy business uspeshnūm not awake, Esli not obespechity privlekatelynosty dlya rūnka ego load and services. -Rot out tasks żtoy parts plan ? feature in szhatoy form osnovnūh load parameter and services predlagaemūh dannoy firmoy. Important chtobū gee privlekatelynūe chertū būli osveshtenū in simplicity and clarity format (ispolyzovanie and privlekatelynosty load and services gee development and development). Inogda būvaet useful predstavity spisok żkspertov or CONSUMER, kotorūe znakomū with upomyanutūm tovarom or uslugami and Mughals daty o NFI blagopriyatnūy otzūv. Taki information Mughals būty predstavlenū in form or report Letters and vklyuchenū in video applications.
Basicity tselyyu proizvodstvennogo plan yavlyaetsya predostavlenie informations obespechennosti with proizvodstvennoy storonū vūpuska productions and development example in podderzhaniyu and razvitiyu proceedings. In żtot section vklyuchity Taki necessary information how location enterprises vidū trebuemūh proizvodstvennūh moshtnostey, neobhodimūe proizvodstvennūe premises potrebnosty in osnovnūh proizvodstvennūh Fund and rabochey strong.
In finansovom plan rassmatrivayutsya voprosū finansovogo obespecheniya deyatelynosti and companies of naibolee żffektivnogo ispolyzovaniya imeyushtihsya denezhnūh funds on the basis tekushtey finansovoy information analysis and forecast obaemov implementations productions rūnkah in posleduyushtie periodū. Celje finansovogo plan - sformulirovaty and predstavity vseobaemlyushtuyu sistemu formulirovok and proektirovok, otrazhayushtih finansovūe rezulytatū deyatelynosti companies. Żtot section yavlyaetsya naibolee vazhnūm dlya Investor, because namely on around him shalt know of one product may kakuyu pribūly rasschitūvaty.
In finansovūy plan obyazatelyno vklyuchaetsya operativnūy plan report o the income statement o denezhnūh flow and balansovūy report.
Short oharakterizuem gee. Operativnūy plan (report) otrazhaet rezulytatū companies of interactions and ff tselevūh rūnkov in kazhdomu tovaru and rūnku for opredelennūy period. The company żtot document razrabatūvaetsya sluzhboy marketing. Sovokupnosty pokazateley, predostavlennaya in operativnom plan pozvolyaet prodemonstrirovaty rukovodstvu companies cocoa refilled rūnka crafts firmoy in kazhdomu tovaru and kakuyu predpolagaetsya zavoevaty in perspective. Indicators opredelyayutsya in kazhdomu vidu cargo or services Chto pozvolyaet sravnivaty gee between Sobota in żkonomicheskoy żffektivnosti. Taco forecast obūchno sostavlyaetsya three Year vpered, prichem dannūe dlya pervogo and vtorogo Year sleduet privodity pokvartalyno, because dlya nachalynogo period of time exactly izvestnū budushtie purchasers productions. On kazhdūy otchetnūy period rassmatrivaemaya sovokupnosty pokazateley rasschitūvaetsya the main spetsialynogo rūnochnogo issledovaniya. Żto important dlya posleduyushtego planirovaniya zakupok EUT, wiped of reklamu and rent rabotnikov.
Takima obrazom, rassmotrev goals and sushtnosty planirovaniya and takzhe razlichnūe aspektū practices sostavleniya business plans ble sdelaty conclusion Chto business plan yavlyaetsya neotaemlemoy chastyyu vnutrifirmennogo planirovaniya, odnim around vazhneyshih dokumentov, razrabatūvaemūh of predpriyatii.2. Development business plan on proizvodstvu new production OOO «package» 2.1. Project Description (Summary)
Enterprise "Tara" awake predstavlyaty Sobol society ogranichennoy otvetstvennostyyu.
Type deyatelynosti - production.
Name productions: Bank dlya preservov ¹ 5. Izgotavlivaetsya around PSM 115.
Rukovodstvo companies of its deyatelynostyyu orientiruetsya of izuchenie needs and zaprosov CONSUMER and quality odnoy around glavnūh task schitaet povūshenie qualities manufacturability productions.
Tselyyu enterprises yavlyaetsya satisfaction needs zavodov, workshops on Soybean rūbnoy and others. delikatesnoy Morskoi productions.
At presents, Vremya zaklyuchenū dogovorū 2 yuridicheskimi litsami of realizatsiyu.
Realization nastoyashtego business plan predpolagaet beginning and development industries
sliyaniya capital base of 2 x yuridicheskih lits with ravnūm kolichestvom Lower.
Proizvodstvennūy protsess OOO "Tara" yavlyaetsya "know-how" enterprises.
In rezulytate primeneniya sovremennogo EUT and tehnologicheskogo protsessa vrednūh vūbrosov in atmosferu in vodu in Vide promūshlennūh commodity not proizvoditsya.
Pervūy żtap developments enterprises potrebuet Vremya flatness priblizitelyno odnomu godu in istechenii kotorogo protsess stanovleniya enterprises zakonchitsya. K żtomu time JSB zavoyuet opredelennuyu reputatsiyu and priobritet image nadezhnogo delovogo Partner, brush vūpolnyayushtego vzyatūe of sebya obyazatelystva how environments vzaimodeystvuyushtih enterprise Tac and potentsialynūh klientov considered for povūshennogo ATTENTION k gee needs and potrebnostyam.
Uverennosty rukovodstva in uspeshnom developments del baziruetsya Tom Chto predpolagaemūy uroveny sprosa of produktsiyu in pervūy years sushtestvovaniya prevūshaet seats enterprises and imeet ustoychivuyu tendentsiyu k povūsheniyu, reinforcements platezhesposobnostyyu, Chto sozdaet nadezhnuyu perspektivu funktsionirovaniya budushtee.2.2 common characteristic of enterprises and productions
Vnovy sozdannoe enterprise "Tara" awake predstavlyaty Sobol society ogranichennoy otvetstvennostyyu and news svoyu deyatelynosty the main Grazhdanskogo Code RF prinyatogo Gosdumoy RF of 10/21/94, and odobrennogo Sovetom federations. Society yavlyaetsya legal litsom and deystvuet of the authorized, imeet sobstvennoe property samostoyatelynūy balance and raschetnūy considered.
OOO "Tara" dvumya yuridicheskimi litsami the main gee sobstvennosti. Size ustavnogo capital - 25,000 Rublee.
Rukovodstvo deyatelynosti enterprises Wedel Generalynūy Director. On samostoyatelyno reshaet voprosū deyatelynosti enterprises deystvuet of ego names imeet right Pervolia signatures rasporyazhaetsya imushtestvom enterprises osushtestvlyaet intake and uvolynenie rabotnikov.
Glavnūy buhgalter - Wedel deyatelynosty in sostavleniyu dokumentalynūh otchetov enterprises imeet right vtoroy signatures.
Alkalinity type predpolagaemoy deyatelynosti - production dlya preservov banks.
OOO "Tara" zanimaetsya proizvodstvom banks dlya preservov. Osnovnaya province primeneniya - konservirovanie and izgotovlenie preservov around Fishes and moreproduktov.
Segodnyashniy of Dyen in Rossiyskoy federations, proizvoditsya tolyko Odin kind Taco banks steklyannaya. Predlagaemaya Nami Bank in sohranenii Vseh parameter vūgodno otlichaetsya of steklyannoy:
- Umenyshenie tsenū;
- Znachitelyno menyshe wow;
- Żkspluattsii convenience in production.
Analysis silynūh and slabūh storon load
Primechanie: "C" - sobstvennoe enterprise «K» - basicity competitor.
¹ Staging voprosa in izuchenii silynūh and slabūh storon load Silynūe storonū Slabūe storonū
1 2 3 4
1. Can you Vū opredelity Toth segment rūnka of kotorūy orientirovana your production?
2. Izuchenū you Wami zaprosū your klientov?
3. khaki advantages predostavlyaet your production clientele? With K
4. Can you vū żffektivno led svoyu produktsiyu to tech CONSUMER on kotorūh Ona rasschitana.
Can your products successfully konkurirovaty with produktsiey Others proizvoditeley in otnoshenii:
· Quality, reliability, and żkspluatatsionnūh Others tovarnūh characteristics;
· Stimulirovaniya sprosa;
6. Ponimaete you vū of Cacoj stages «zhiznennogo cycles» nahoditsya your production?
7. Meet you at your ideas otnositelyno New species productions?
8. field you vū sbalansirovannūm assortimentom points Visually diverse and stepeney moralynogo old? With K
9. Do conductive vū modifikatsiyu productions sootvetstvii with zaprosami klientov?
10. Conductive you vū politiku sozdaniya novinok?
11. Vozmozhno you kopirovanie your productions.
12. Does your Imeyut proizvodstvennūe ideas adekvatnuyu zashtitu torgovoy and fabrichnoy brands.
13. Otslezhivaete you vū zhalobū pokupateley
14. Umenyshaetsya amount you Sombre and narekaniy pm storonū pokupateley
2.3 Analysis and rūnka osnovnūh konkurentov
Analysis budushtego rūnka sbūta - żto Odin around vazhneyshih żtapov preparations business plans, and takuyu for Work nelyzya zhalety our resources, our OIB our time. Opūt pokazūvaet, Chto failures bolyshinstva provalivshihsya pm vremenem kommercheskih The Project, būla svyazana namely CO slabūm izucheniem rūnka and pereotsenkoy ego capacities.
Samūmi pervūmi svedeniyami, kotorūe Mughals potrebovatysya, yavlyaetsya information o:
· Potentsialynūh pokupatelyah;
· Polozhenii of rūnke and ego ko?yunkturū;
Net nichego oshibochney, Cem polagaty, Chto dignity vashego load stoly ochevidnū, Chto ego zahotyat kupity more businesses he or inoy industries.
Analysis necessary nachaty with estimates potentsialynoy tanks rūnka, ie Messages stoimosti load, kotorūe purchasers opredelennogo region Mughals kupity opredelennūy period of time. Ona depend on mnogih faktorov: sotsialynūh, natsionalyno-kulyturnūh, klimaticheskih and glavnoe - żkonomicheskih in volume numbers urovnya dohodov (or zarabotkov potentsialynūh pokupateley) strukturū gee rashodov (in Volume ssud prime numbers, or the investments sberezheniy) inflyatsii rates available early kuplennūh load analogichnogo appointments and TD
Konecny ??himself set uchitūvaemūh faktorov depend on the character met on the project.
Vtorūm żtapom yavlyaetsya assessment potentsialynoy summū sale, ie he Dolly rūnka, kotoruyu mū nadeemsya zahvatity and sootvetstvenno he maksimalynoy summū implementations of kotoruyu mū we rasschitūvaty our vozmozhnostyah.
Third żtap - forecast obaemov sale. On żtom żtape otsenivaetsya realynosty sale opredelennogo load quantities.
When analyzing rūnka and osnovnūh konkurentov opredelyayutsya razmerū (emkosty) rūnka, stepeny nasūshtennosti rūnka trends changes żtih parameter of blizhayshuyu perspektivu, vūyavlyayutsya naibolee perspektivnūe rūnki sbūta and obosnovūvayutsya prichinū predpochteniya, proizvoditsya analysis and evaluation osnovnūh konkurentov.
Indicators to assess markets LLC "Tara" are grouped in Table. 1.2.
Market LLC "Tara" is limited to the settlements, which are engaged in processing of fishery products.
Evaluation of markets
p / p Indicators The nearby city or town location of the business localities within a radius of 100 km.
1. The level of demand high average average
2. The degree of satisfaction of demand Medium Medium Medium
3. The level of competition Medium Medium Medium
4. The proportion of consumers willing to buy products 25% 20% 35%
Analysis and evaluation of the competition is based on the data in Table. 1.3
Analysis and evaluation of competitors
p / n characteristics of competing products
1. Sales volume (in origin. Terms) 3 000 000
2. Present the market share of 80%
3. The level of prices, rub. 2.16
4. Financial situation (profitability), 19.0%
5. The level of the average technology
6. Product quality is low
7. Advertising costs are made
8. attractive appearance std. packing
9. Time of the company, 25 years old
2.4 The production plan
Considerable space in the business plan is given to operational planning. It is necessary, first of all, to pay due attention to the analysis of products or services to the specific business because regardless of strategic considerations business will not be successful if you do not provide an attractive market for its products and services.
The main purpose of the production plan is to provide information on the availability of the production side of production and development of measures for the maintenance and development of production. The production plan is designed to answer the question of how the company intends to create their products or services, to characterize its operations. Is necessary to avoid an excess of technical details that can make it difficult to study the plan. The business plan drawn up before designed a complete range of products and services. But even after the product is already available on the market, the company is often necessary to continue this work in order to retain its position in the competition.
Thus, the production plan is designed to prove the effectiveness and reliability of organized production. (Tab. 1.4).
The production program of "Tara"
p / p
T O D s
2001. 2002 2003
Conv. growth in output
Volume of the issue with the coeff.
Growth, ext. u Conv. growth in output
Volume of the issue with the coeff.
growth, ext. u Conv. growth in output
Volume of the issue with the coeff
growth, ext. u
1. Products 1 1.0 1 000 000 1.15 1 150 000 1.2 1 380 000
2. Including: the share of sales 1 In accordance with the contract of sale 1.0 1,000,000 1.15 1,150,000 1.2 1,380,000
1 150 000
Analyzing the production program of the enterprise, it should be noted that the year 2001 is planned to produce 1 000 000 pcs. products for 2002 and 2003. is expected to increase production by 15% and 20%, respectively, amounting to 1.15 million units. and
To reduce the share of costs for the production of banks, offered to place an order for the production facilities of "XXXX" with the company signed a contract.
Calculation of the mass of feedstock
Weight The weight of the necessary raw materials,
1 2 3 4 5 6
Bank 2001 1 000 000 0.38 380 000 420 000
Bank 2002 1 150 000 0.38 437 000 483 000
Bank 2003 1 380 000 0.38 524 400 579 600
The cost of the equipment to the calculation does not take, and take over the calculation base price for the production of one unit of output is equal to 0.45 rubles.
To begin production activity is necessary to calculate the total need for working capital - the total standard working capital - is determined by summing the private standards for their members. The difference between the regulations over the years is the increase of working capital, which is subsequently measured in the financial section of a business plan.
(Planning needs for working capital)
To carry out activities necessary to calculate working capital.
1. Market research conducted.
2. The preparatory phase has already been completed consists of the design and manufacture of press-molds for the production of prototypes and design documentation.
3. The production process is calculated.
The cost of raw materials is defined as the product of the number on the price of the asset.
The size of carry-over (standard working capital) (T), which depends on the magnitude of the need for different kinds of materials and seasonality of supply is determined by the formula:
T = Q * M / D = 5166.6
where Q - the cost of raw materials, rub.
M - rate of rolling stock, days
D - number of days of the planning period.
The ratio of current assets to fuel and energy is calculated as well as materials and supplies, provided that it is not gaseous fuels and electricity.
The ratio of current assets to the container is determined, as well as (T), provided that the packaging is purchased.
The ratio of current assets to work in progress (H) is determined by the value of started but unfinished production of products at different stages of the production process.
N = P * T * K, where
P - day production costs, rub .;
T production cycle, days (day s);
K-factor of increase of expenses.
The coefficient of increase of expenses (K) is given by:
A + (0.5 * B)
= K = 0.173
A + B
where A costs incurred at a time at the beginning of the production cycle, rub .;
B- other costs included in the cost of production, rub.
For one-time costs (A) includes the cost of raw materials, semi-finished products. Other costs (B) are considered accruing. These include depreciation, fuel costs, labor costs and al., Make up the cost of production.
The ratio of current assets to the finished product (H) is defined by the formula:
N = R * D = 28,088
where P - a one-day production of marketable products at cost;
D- norm stock in days, which consists of the time of acquisition and storage products to the required size since its warehousing and packaging time from the date of billing and payment documents to the date of transfer amounts to the account of the company (in the calculations, the rate of reserve - 5 days )
The ratio of deferred expenses (H) is calculated as follows:
H = Po + Rp? Pc
where parents amount of prepaid expenses at the beginning of the planning period, rub .;
Pn expenditures made during the planning period to estimate, rub .;
Pc-expenses included in the cost of production of the planning period, rub.
The total demand for working capital ? cumulative standard working capital is determined by summing private standards for their members. The difference between the regulations over the years is the increase of working capital that is accounted for in the financial section of a business plan.
The ratio of raw material and materials is calculated from the rate of the stock for three days.
The need for personnel and payroll is presented in Table. 1.6 and 1.7
Table 1.6 is filled on the basis of the data in Table 1.7.
Wage work of the tariff rate on the fund of working time. Wage, determined by taking into account inflation factors 1,02,1,04 respectively.
The need for personnel and wages
Name of categories of workers YEARS
The average annual charge.
Costs of charge. fee
Accruals for wages, rubles.
Costs of charge. fee
Accruals for wages, rubles.
Costs of charge. Fee
Accruals for wages, rubles.
1 2 3 4 5 6 7 8 9
2. Working auxiliary production 4 5 350 21 400 7 704 21 828 7 859 22 256 8 000
3. Specialists and employees 6 19 000 114 000 41 000 116 280 41 820 118 600 42 657
10 24 350
The number of staff and the level of wage costs
p / p
The number of employees, people.
p / h.
Fund of working time,
Wage costs, rub.
Specialists and employees
1. The Director General 1 12 2000 24 000 24 480 24 970
2. Commercial Director 1 11 2000 22 000 22 440 22 890
3. Chief Accountant 1 11 2000 22 000 22 440 22 890
4. Art. Manager 1 9 2000 18 000 18 360 18 730
5. Sales 2 7 2000 28 000 28 560 29 130
6 * *
7. Warehouse 1 3-70 2000 7400 7550 7990
8. Driver 1 3-60 2000 7200 7344 7488
9. Cleaner 1 1-70 2000 3400 3468 3536
10. Watchman 1 1-70 2000 3400 3468 3536
Cost of products is one of the most important general indicators of the firm, reflecting the efficiency of resource use, the results of the introduction of new technology and advanced technology, improving the organization of labor, production and management.
The production cost is the total cost of production and sales.
Calculate the cost of banks is reflected in Table 1.8.
Individual articles are filled on the basis of cost calculation results obtained in the previous tables. indexed to the growth in output and inflation index indicated earlier.
Advertising costs are determined depending on the set of prices for it in the media
Cost and costing
The name of indicators
T O D s
2001. with the volume of production
2002, with volume production
1 150 000 pieces.
2003, with the volume of production
Per unit of output
Per unit of output
Per unit of output
1. The sales volume, sales revenue (excluding VAT), total
2. Cost of
2.1 Materials 0.62 620 000 0.63 724 500 0.64 883 200
2.2 Expenses for salaries 0,135 135 400 0.12 138 110 0.1 140 657
2.3 Charges for salaries 0,048 48 704 0,043 49 679 0,036 50 657
2.4 The cost of placing an order 0.45 450 000 0.46 529 000 0.47 648 600
2.5 Advertising expenses 0,015 15000 0,009 10 000 0,007 10 000
2.6 Rents 0,085 84 000 0,074 85 680 0,063 87 394
Other expenses 2.7 0.1 100 000 0,047 54 000 0,056 77 000
3. Taxes attributable to financial performance
Total for Section 3
4. The balance sheet profit (r.1- r.2- P.3)
5. Income tax (35% of item 4)
6. Net profit (P.4-P.5)
VAT - value added tax, which is determined by the formula:
(C * 16.67%): 100%, rub .;
The amount of rent for the building construction and non-residential premises in residential buildings, municipally owned (AP) is given by:
AP = P * A
where P - the size of the leased area, m2;
A part-time labor rent for 1 m2, which is determined by the formula:
Ac = Cd * (K1 + K2 + K3 - 2) * * K4 K5 K6 * * K7 rubles. Where:
Sd- rate for leased premises or office, rub. / M2;
K1 - technical conversion factor;
K2 coefficient territorial economic zone;
K3 - coefficient of the physical condition of buildings, depending on the age;
K4- rate increases in the minimum wage;
K5, K6, K7 - reduction factors.
Income tax is calculated by multiplying the taxable amount (balance) profit income tax rate (tax rate - 35% of the taxable (book) profit).
Analyzing the data in Table 1.8, we can conclude that the total cost of the dynamics decreases, which is a positive factor and provides reduction in the share of fixed costs in the cost.
Conditionally - fixed costs - it costs that are almost independent of output; semi-variable costs, as opposed to conditional permanent change in direct proportion to the growth in production volumes.
Further cost reduction is due to two factors. Firstly, completes the period of development, and thus reduces the amount of marriage due to insufficient training of employees and increase productivity (hence, for each unit of production falls all the smaller value of wages). Second, the effect of growth begins to take shape in output, ie in view of the stability of fixed costs increase in output leads to a reduction of the magnitude of these costs, which accounts to include in the cost of each item to cover in the end the total amount of these zatrat.2.5 plan marketing activities
Modern Marketing- a system of organizing the activities of the company in the development, production and marketing of goods and provision of services based on a comprehensive study of the market and the real needs of customers in order to obtain high profits. It's safe to say that the entire market activity of any company, in particular, the formation of all sections of the business plan, occurs on the basis of market research, based on the widespread use of the full potential of marketing.
The main thing in marketing - a double and complementary approach. On the one hand, this is something that all the activities of the company, including the formation of its production program, scientific and technological research, investment, finance and labor, as well as software distribution, maintenance, etc., Should be based on in-depth and reliable knowledge of consumer demand and its changes. It is necessary to identify unmet customer requests in order to focus on the production of software. On the other hand it is important to actively impact on the market and the existing demand, the formation of needs and preferences. The basic principle of marketing is the orientation of the final results of production to the requirements and desires of consumers.
To solve a complex set of tasks of creating the product and its marketing should implement the following functions: production and marketing analysis.
Analytic function includes the study: consumers, competitors, products, prices, product distribution and sales system of sales promotion and advertising, internal environment.
As part of the production function: the organization of production of new products, the development of improved technologies; provision of logistics; quality management and competitiveness of the finished product.
In sales (sales function) include: the organization of goods movement; service organization; organization of the system of demand creation and sales promotion; a focused product policy; conducting pricing policy.
Great importance in marketing and has the function of management and control, which means: the organization's strategic and operational planning in the enterprise; information provision management team; communication system in the enterprise; marketing organization control (feedback, situational analysis).
The choice of system of distribution of goods LLC "Tara" is shown in Fig. 2.
The scheme of distribution of goods LLC "Tara"
Pricing policy "Tara" is presented in Table 1.9., The analysis of which we can conclude that the essence of the pricing policy of the enterprise is to drive out competitors by lowering prices.
To fill a number of rows in the table must be set prices for our products by making the following for this calculation.
The basic method of determining the price of the company "Tara" is "Wed cost + profit"
Determination of the price by the "average cost + profit" is held by the formula:
C = (c / c + n) + VAT,
where P - price, rubles.
s / s - total cost of production, rub.
P - planned amount of profit per unit of output, rub. (20% of the total cost)
VAT - value added tax per unit of output is determined by the rate of 20% to the price on a unit (s / s + n), rub.
p / p
Raising the question at
research facility or
its method of analysis
Characterization and evaluation of the actual state of affairs
Forecast situation, assess its performance and actions for improvement
1. As far as prices reflect the cost of your company, the competitiveness of the goods, the demand for it in full. Lower than the average level of costs have been preserved in full. Continuous analysis of the cost structure.
2. How do you evaluate the level of buyers prices for goods of your company? The price level is acceptable while maintaining the quality of the goods, the price will be a secondary criterion.
3. How do the buyers to set prices? Positively Positively, even in the case of increasing validity.
4. Does your enterprise (business) policy of supporting prices? provides for the possibility, at increasing competition.
6. Is now the standard price policy? Used initially. With stable economic situation is expected to establish a flexible pricing system.
7. How does the company when competitors change prices? The analysis ko?yunktury market, identifies possible reasons for such actions of competitors, steps are being taken to reduce potential losses. Similar actions, and, in addition, can be negotiated with the competitors.
8. Are there any known commodity prices your company to potential buyers? Yes, indicated in the price lists. Presumptive individual sending the changed price lists large and loyal customers.
Thus, the production of "Tara" is competitive, since price per unit of output below the average market price, ie, the price level is acceptable.
Analysis of demand generation and sales promotion
p / p
Posing the question in the study of the object or its method of analysis of the characteristics and evaluation of the actual state of affairs
Forecast situation, assess its performance and actions for improvement
1. Are you in installments and other types of credit as a stimulant No sales at the initial stage. For wholesale buyers and regular customers of the company
2. Are there any known potential buyers conditions of installments and other types of credit. If not, what should I do to have known. Yes, for interested customers. It is assumed annonssirovanie sales conditions in all ways.
3. Give you samples of the goods in the sample. Transmitted. It is assumed for regular customers
What distribution channels do you use:
"Direct mail" (email), press, radio, exhibitions and fairs. Individual "direct mail" media. Classifieds in computer networks, specialized publications ..
5. Which of the following in claim 4 channels are most effective. What is the criterion of efficiency is greatest efficiency press (prevalence at a relatively low cost) Computer networks and specialized publications.
6. What methods of motivation of staff supply you are using is planned that the employees of marketing department directly responsible for marketing the finished product, in addition to the salary will be financially stimulated
7. Do you use a premium trade No
8. Does the business goals of the company network Yes, it is supposed to carry out promotional activities at all possible points of sale.
9. Is dedicated staff on product and market Yes
10. How are the projected sales. Based on the analysis of the results of preliminary market research. By constantly monitoring the market ko?yunktury its analysis. Tracking the activity of competitors.
11. How are the results of the sales staff The volume of sales, the availability of complaints from customers is expected early introduction of the system of rewards and punishments.
12. What are the goals set before advertising Information support of the enterprise, bringing the advantages of the goods to the end-users maximum possible coverage of the territory with the aim of content.
13. How many funds allocated to it 15 thousand rubles. Sum is defined as the formation of this market.
14. How do you evaluate the quality of the buyers of advertising texts positive positive
15. What criteria do you use when choosing distribution channels, advertising massively speed of bringing new information, the frequency of repetition, long-term presence of advertising. Same.
16. There is evidence of a connection between the activity and the level of advertising sales, profit margins Yes.
17. Does your advertising corporate identity Yes
1. Saves whether packing goods from damage Yes
2. Facilitates whether packaging work Seller Yes
3. Is it possible to use the package after removing from it the purchaser of goods Yes
4. Are the options for filling the requirements of the market (buyer). Yeah Yeah
2.6 Organizational Plan
For disclosure, the functioning of the legal form of the enterprise is an organizational plan. It substantiates the organizational structure of the enterprise, an assessment of the organizational structure of integrated performance indicators organizational structure ? Kefu:
Zu * Coop
Kefu = 1 -,
Fo * EF
where Zu - management costs attributable to one employee AU;
Coop - the proportion of the administrative staff of the total number;
PV - capital-(cost of fixed and current assets, per one employee of the main and auxiliary production);
Fo - capital productivity (volume of production (sales) per unit fixed and current assets.) In accordance with the market-oriented production company CEO appoints Commercial Director, leading questions sales, marketing and advertising products. Chief accountant operates on drawing up documentary records of the enterprise. Chief designer manages the activities for the production of ceramic products.
The main form of exercise of the powers of the personnel is the general meeting, to decide the question of collective bargaining and the procedure for granting social benefits of employees of "Tara" from the funds of the workforce.
The organizational structure is shown in Fig. 3.
Director of Accounting
Sale, demand, accounting, taxes,
Senior work with "XXXX"
Manager. Raw materials and finished checking cont.
Sales, spros.2.7 plan for risks.
In business there is always a risk that the goals of the plan can be fully or partially achieved.
Of the full range of risks focuses on the financial and economic risks, classification and influence of which are reflected in the table. 1.11.
Financial and economic risks
Types of risks negative impact on profits
The instability of demand drop in demand with rising prices
The emergence of an alternative product Reduction in demand
Reduced price competitors price reduction
Increased production of competitors Falling sales or price reductions
Reducing the tax increase in net profit
Solvency consumers Falling sales
Rising prices of raw materials, transportation Decrease in profit due to a rise in prices
Lack of working capital Increase in loans
To calculate the risk of the loss of profit (drop in profitability) used statistical methods. Analytical data is an indicator of the profitability of the industry average for the previous five years.
In order to determine whether the planned draft risky, calculations are made in the following sequence:
1. Determine the weighted average return in terms of probabilities. Industry average profit margin was for a number of years - 15%, 15%, 16%, 28%, 19%. The planned level of profitability - 20%.
2. Determine the weighted average profitability of LLC "Tara":
15 * 15 * 1/5 + 1/5 + 16 * 1/5 + 28 * 1/19 * 5 + 1/5 = 18.6%
3. Next, determine the variance as the sum of the squares of the differences between the mean and the actual value of their corresponding value for the probability of the event:
Variance = (15-18,6) 2 * 0.2 + (15-18,6) 2 * 0.2 + (16 - 18.6) 2 + 0.2 * (28 -18.6) 2 * 0.2 + (19 - 18.6) 2 * 0.2 = 24.23
4. Find the standard deviation of 4.92 ==
This means that the most probable deviation of product profitability from its average level of ± 4,92%, ie, the pessimistic forecast can be expected profitability of production at the level of 13.68% (18.6% - 4.92%), and the optimistic forecast 23.52 (18.6% + 4.92%).
Plot the forecast optimistic, pessimistic and average level of profitability for the year 2001, that highlights the risk zone (losses) of the planned level of profitability.
From this we can conclude that the project is moderately risky because Planned profit margin was 20% .2.8 Financial Plan
In this section of the business plan summarizes all previous materials section of the business plan and present them in terms of value.
Financial plan involves the following calculation:
· Distribution of net profit (planning of funds accumulation and consumption) (Table. 1.12);
· Balance between revenue and expenditure (Table. 1.13);
· Calculation of income and expenses (tab. 1.14);
· Financial plan on a planned year (balance of income and expenses) (tab. 1.15);
· Budgeted balance sheet assets and liabilities of the company (tabl.1.16);
· Calculation of indicators of financial and economic activity of the enterprise (tab. 1.17)
Distribution of net profit (tab. 1.12) carried out on the basis of contributions to the fund savings of 70% and the consumption fund - 30% of net profit. Such a distribution is due to the fact that the company "Tara" is a new venture, requiring the development of its material and technical base.
The amount of cash at the beginning of the planning period is taken from the accounting balances of assets and liabilities of the company, and for the next planning period of claim 6 of the preceding period.
Planning proceeds from the sale shall be based on the time of receipt of funds on account of the company for goods shipped (3 days).
When planning costs side should also be considered, as well as in the planning of funds, while paying them now (the length of a normal trade payables, Budget and others.) - 3 days - vendors 15 days Budget and bank and 9 days - pay with accrual.
The growth of stable liabilities for 2001 is calculated as follows.
· Accounts payable Salaries (EWC)
EWC = payroll * 9: 360 = (135 400 + 48 704) * 9: 360 = 4 602.6
· Accounts payable on the budget (KB)
KB = LL * W: 360 = 150 300 * 15 360 = 6 262.5, where
NL - the amount of tax payables to suppliers (R) for raw materials, fuel and other services
R = CM * D: 360 = 620 000 * 3: 360 = 5 166.6
SM - the total cost of raw materials.
Total stable liabilities at the end of 2001
4 602.6 + 6 265.5 + 5 166.6 = 16 034.7rub.
Stable liabilities at the beginning of 2001 = standards for working capital for the year 2001
The growth of stable liabilities in 2001.
16 034.7- 5 166.6 = 10 868.1
Size of stable liabilities in 2002 - 20 148.2
· EWC 4 = 694.7;
· KB = 9416
· R = 6 037.5
The growth of stable liabilities in 2002 = 20 148.2 -16 034.7 = 4 113.5
Stable liabilities in 2003 = 23 533.4
· EWC 4 = 787.9;
· Kb = 11 385.5
· R = 7360
The growth of stable liabilities in 2000 = 23 533.4 -20 148.2 = 3 385.2
The main sources of the fund accumulation are deductions from net profit growth of stable liabilities. The fund used for the purchase of fixed assets, working capital gains
Consumption fund in the dynamics increases as the use of this fund is not planned.
In order to determine if there is enough money from the company for an uninterrupted production process at any one time, a balance sheet cash (tab. 1.13)
These enterprise "Tara" show that the planned cash balance is positive, ie, the company will not feel a shortage of funds during the planning period, due to an increase in production volumes. But since There are also cash balances after all payments, with the positive dynamics of their increase, it can be concluded that there is no need to raise additional funds in the form of short-term loan.
Thus, we can conclude that the company "Tara" likvidnoe.Tablitsa 1.12
Distribution of net profit
p / p
The name of indicators
T O D s
1 2 3 4 May
1. Net income 146 900 265 000 362 388
Sources of the fund accumulation:
2.1 The balances of the fund at the beginning of the planning period, a new venture - 17170151330
2.2 Deductions from net profit (70%) 102 830 185 500 253 672
Total source 102 830 185 500 253 672
The use of funds accumulation fund
4.2 Acquisition of fixed assets 120 000 - 75 000
4.3 The cost of the increase of current assets - 17,000 18,980
5. Total expenses 120 000 17 000 93 980
6. Surplus funds - 17170151330
1. Net income 146 900 265 000 362 388
2. Sources of fund consumption
2.1 The balances of assets at the beginning of the planning period - 44070123570
2.2 Deductions from net profit (30%) 44 070 79 500 108 716
2.3 Other income - - -
2.4 Fund remuneration - - -
3. Total the source 44 070 123 570 232 286
4. Use of the fund consumption
4.1 Remuneration - - -
4.2 Participation in the construction of a residential building for employees - - -
4.4 Bonuses - - -
5. Total expenses - - -
6. Surplus means 44 070 123 570 232 286
7. Lack of funds - - -
Table 1.13 Balance of cash
p / p
1. Cash at beginning of year 28 000 1 87 700 1 251 515 1 607 148
2. Cash receipts:
2.1 Revenue from the sale of VAT - 2 136 000 2 497 800 3 063 600
3. Total revenue - 2,136,000 2,497,800 3,063,600
4. Payments on the side:
4.1 production costs without depreciation - 450 000 529 000 648 600
4.2 payment of taxes attributable to the financial result - 71200 83260102120
4.3 the cost of acquisition of fixed assets 120 000 - 75 000 -
4.8 VAT payment statistics - 356 000 416 300 510 600
4.9 payment of income tax - 79 100 142 726 195 132
5. Total payments 120 000 956 300 1 246 286 1 456 452
6. Cash at end of period 1 087 700 1 251 515 1 607 148
Further, compiled a table showing the income and the cost of production and profitability of production and sales (tab. 1.14), showing the estimated level of development of the company over time.
Income and expense plan for 3 years in accordance with the forecast trends in the industry reflects that during 2001 and 2003. enterprise despite the increase in costs would receive a steady income, product profitability and sales in the dynamics increases, which is a positive trend.
In order to verify the correctness of the account projected sources of funds and their distribution is compiled financial plan, ie the balance of income and expenditure - "checkerboard" (tab. 1.15), in which the horizontal reflected the possible sources of funds (profit, depreciation and others.), and vertically - the use of funds (payments to the budget, rent, etc.).
Thus, the vertical columns show the distribution of funds for each item of the revenue part of the financial plan, and the horizontal line - the value of funds from various sources, designed to cover certain items of expenditure.
Financial plan of "Tara" for 2001 compiled correctly, because the grand total is equal to the horizontal grand total vertical and was 1,481,604 rubles.
Table 1.14 Revenues and costs of "Tara", rubles.
p / p
1. Income (revenue) from sales excluding VAT 1 780 000 2 081 500 2 553 000
2. The total cost of 1 483 000 1 590 450 1 893 360
3. The tax attributable to the financial result 71 200 83260102120
4. The balance sheet profit 226 000 407 790 557 520
5. Income taxes 79 100 142 726 195 132
6. Net income 146 900 265 000 362 388
7. Return of products,% (claim 6: 2 of * 100%) 9.9 16.7 19.1
Return on sales,%
(Section 6: claim 1 * 100%) 8.25 12.73 14.2
Table 1.15 Financial plan of "Tara"
(Balance of income and expenditure) for the year 2001
Deductions from cost
Bank Loans Fund consumption
Payments to budget
- Income tax 79 100 * * * * * - 79100
- Property tax * * * * - * * *
- Payment for water * * * * * * * *
- VAT * 356 000 * 356 000
2. Rent - - 84 000 * * * * 84000
4.Kap. investments * * * * * * * *
5. Increase bridle. Wed * * * * * * * -
6.Raskhody on social and cultural events * - * -
8. Contributions to fund consumption 44070 * * * * * * 44070
9. Contributions to the accumulation fund 102 830 * - * 102 830
10.Otchisleniya in pension and social security, employment fund, health insurance fund * * 48 704 * * * * 48704
Deductions from cost
Bank Loans Fund consumption
11.Neispolzovannye accumulation fund balances at end of period * * * * * 44070 * 44070
12.Neispolzovannye accumulation fund balances at end of period * * * * * * 102 830 102 830
13. Other production costs * 620 000 * 620 000 *
Justification of the financial and economic feasibility of the planned production can be given on the basis of the analysis presented in the Table. 1.16. indicators, which is determined by liquidity, solvency, financial stability and the stability of the company, and most importantly - the expected payback period of 1.16 proekta.Tablitsa Financial and economic performance of the LLC "Tara"
The industry average
- Coeff. absolute liquidity 3.49 2.71 1.55 0.20
- Coeff. quick ratio 3.76 2.93 1.72 1.0
- Coefficient. cover the balance 5.81 3.59 2.12 2.0
The financial independence and sustainability
- General (factor. Autonomy) 0.31 0.36 0.74 0.6
- In terms of the formation of reserves 8.22 5.62 2.94 0.7
- Coeff. financial stability 0.45 0.59 2.84 1.25
The coefficients of business activity
Turnover duration in days: Best in the industry
a) 7.2 7.2 7.2 reserves the same
b) Receivables 3.5 3.5 3.5 the same
c) payables 10.3 10.2 10.1 the same
- Return on sales,% 8.25 12.73 14.2 the same
- Return on core activities,% 9.9 16.7 19.2 the same
Payback period, years 1.8 0.8 - normative payback
The data show that the company "Tara" as of 2001 has a stable financial condition, since all ratios are within standard. Business activity indicators also show an improvement in the financial condition, as there is a tendency to reduce the turnover of accounts receivable and payable, in addition, can be traced, that by 2002 the project was effectively paid for itself.
This gives reason to conclude that the project for the production of cans of preserves economically tselesoobrazna.ZAKLYuChENIE
Based on the data presented, we can draw the following conclusions:
· In the planning period (2001 - 2003 gg.) Has been an increase in production at 5 and 10%, respectively;
· For the successful operation of "Tara" essential production assets in the amount of 120 000, for the organization of production in 2001
· Normative working capital dynamics, increases due to an increase in production volumes in 2002 and 2003. and an increase in the price index;
· The cost of issuance is also increased, although the unit cost tends to decrease, due to a decrease in the proportion of conditionally
· Nature of the pricing policy of the enterprise is to drive out competitors by reducing the price (price per unit of output below the average market price);
· Linear-functional organizational structure of the enterprise is sufficiently effective;
· Project is quite risky as the planned level of profitability lies in the area of ??risk and optimistic 0.7% higher than the industry average profitability.
Overall, the project for the production of cans economically feasible. LLC "Tara" in the future able to repay its obligations to creditors at the expense of funds in the current account, as the company plans to produce stable profits.
LIST OF USED LITERATURE
1. The Civil Code of the Russian Federation. Part 1. M .: Legal Literature, 1995 -140
2. Civil Code. Part 2. M .: Legal Literature, 1995 - 140c.
3. Resolution of the Government of the Russian Federation from 5.08.92 ¹ 552 "On Approval of the composition of the cost of production and sales of products included in the cost and procedure of forming financial results accounted for the taxation of profits."
4. Anikeyev SA Methods of development of a marketing plan. Ser. "The practice of marketing" - M .: Forum, Inform-Studio, 1996. - 128 p.
5. IT Balabanov Fundamentals of Financial Management. How to manage capital - M .: Finance and Statistics, 1996. - 384 p.
6. Gustav Berle and others. Instant business plan. Twenty quick steps to success / Trans. with English ./.- M .: Case LTD, 1995. - 183c.
7. Business Plan. Methodological materials. Edited by Professor RG Manilov. - M .: Finance and Statistics, 1995.-156 with.
8. Gorokhov NY, Malev VV Business planning and investment analysis. - M .: Information and Publishing House Fili?, 1998 - 208 p.
9. F. Kotler Principles of Marketing. - M .: Progress, 1990 - 734s.