Business plan structure

General outline of a full business and financial plan:

  1. GENERAL DATA
    1. Name of the business
  2. GENERAL DESCRIPTION
    1. Ownership form
    2. Type of business
    3. Stocks and holdings
    4. Management of the business association
    5. Managing board of the business association
    6. Executive board of the business association
      1. CV – biographic background
      2. Work experience
    7. Shareholders / associates at the founding of the business
    8. Current shareholders / associates
    9. The history of the business and current activities
    10. Analysis of the state of the business and competitive ability
  3. STRENGTH RATINGS
    1. SWOT analysis
      1. intra-company strengths and weaknesses
      2. possibilities and threats outside the business
    2. Prospects of the business activity
    3. State of business activities in the city
    4. Competitors
      1. number of competitors in town
      2. type of competitors in town
      3. size of competitors
      4. size of competitors in town
      5. number of competitors in the region
      6. type of competitors in the region
      7. size of competitors in the region
    5. Suitability of location
      1. demand for this type of business in region
      2. availability of required workforce
      3. communications
      4. parking possibilities
      5. police
      6. fire-brigade
      7. educational facilities
      8. growth and developmental possibilities
      9. relative values of different sales areas in the city
      10. locations and analysis of hotels in the city
      11. composition of population
      12. types of people willing to buy your products
      13. number of inhabitants interested in your product living in the area
      14. main traffic routes
      15. public transit
      16. traffic routes of vehicles and pedestrians in given locations
      17. zoning in given locations
      18. history and future of the location
      19. attitude of population
  4. GOALS OF THE PROJECT
    1. In the first year
    2. At the end of the fifth year
    3. Vision of the future
  5. LOCATION OF THE SERVICE AREA
    1. Analysis of the service area
      1. Primary service area
      2. Secondary service area
      3. Tertiary service area
    2. Potential customers
    3. Other possibilities for acquiring the building (purchase, rent, build)
    4. Alternative locations with market prices
    5. Real estate market tone, are the prices rising or falling?
  6. MARKET
    1. Structure
      1. Size of population
      2. Age distribution of population
      3. Age distribution of potential customers
      4. Changes during the past 10 years
      5. Amount of residential rent in town
      6. Income of the population
      7. Education of the population
      8. Age groups of the population
    2. Competition
    3. Attitudes of buyers
    4. Sale of products/services
      1. Changes in the market depending on supply
      2. Sales experiences
      3. Seasonality
      4. Non-profit market share
      5. Marketing channels
    5. Suitability of market share
    6. Expected sales
    7. Price formation of services
    8. Assortment and its justification
  7. SELECTION AND TRAINING OF PERSONNEL
    1. Diagram of the organization (showing subjection and responsibility)
    2. Specifications to the personnel
    3. Job descriptions (for all the personnel required)
    4. Conventional salary rates
    5. Salary plan (for every position according to routine salary level)
    6. Work schedule (for every position, working hours and days)
    7. Training and education of employees
    8. Sources for required personnel
  8. COMMODITIES AND QUANTITIES REQUIRED FOR PROVIDING THE SERVICES
    1. List of commodities being stored, showing the quantity required for initial inventory
    2. Source for acquiring the commodities (by kind)
    3. Seasonality of sales
    4. Seasonality of stock reserves
    5. Supervision plan for stock reserves, for avoiding the accumulation or deficiency of goods
    6. Wishes of the clients in the selection of commodities
    7. Sortment model of commodities, to be followed at the purchase of these commodities
  9. SALES PROJECT
    1. Price policy
      1. Markup
      2. Prices of competitors
      3. Sales methods of the competitors
      4. Sales methods you’ve chosen
      5. Expected sales turnover
      6. Price formation
      7. Purpose of price formation
      8. Price margins
      9. Direction of pricing policy
      10. Price formation with products offered in the same class of quality
      11. Retailers
    2. Pre-opening plans
      1. Advertisements
      2. The extent and type of post-opening advertisement policy
      3. Connection of advertising with the marketing plan
      4. Purposes of advertising program
      5. Advertising expenses
      6. Choice of advertising agency
  10. DESCRIPTION OF SERVICE
    1. Description of service
      1. Base for existence
      2. Program for replacing unprofitable services with profitable ones, the cost of such a program
      3. Life cycle of each service
      4. Demands of consumers on services, its impact on the enterprise
      5. Possibilities for the use of new technologies, cost of such technologies
      6. Consumer response to quality
    2. User profile
      1. Existent and potential future visitors
      2. Frequency and amount of visitors
    3. Patterns of the branch of service and impact of external environment
    4. Materials and their costs
    5. Transportation, storage and their costs
      1. Conditions of storage and transportation compared to competitors
      2. Location of warehouses and distribution centres
    6. Equipment, and its costs
    7. Materials required for the services, and its costs
  11. PRODUCTION
    1. Production procedures
    2. Equipment (type and costs)
    3. Parking needs (clients and employees), minimum parking space
    4. Type and access to teamtracks, dumps
  12. REPAIRS AND CONSTRUCTION PROJECT
    1. The construction-technological parameters of the building
    2. Repair works
    3. Renovation part of the building
    4. Construction specifications of the city
    5. Spatial planning of the company
    6. Partners and subcontractors
  13. IMPACT ON THE ENVIRONMENT
    1. Sewage works
    2. Trash & garbage
  14. AVERAGE ECONOMIC INDICATORS OF SIMILAR ENTERPRISES
  15. NECESSARY LEGISLATION
    1. Licenses
    2. Sanitary regulations and veterinary office
    3. Police regulations
  16. EXPENSES ON INSURANCE AND SURVEILLANCE
  17. START-UP OF THE PROJECT
  18. FINANCIAL PLAN
    1. Cost of project
    2. Warrants
    3. Expenditure plan
    4. Expenditure on rent
    5. Expenditure on public utilities networks
    6. Expenditure on advertising
    7. Price of services
    8. Planned turnover, expected sales volume
    9. Payroll accounting
    10. Planned fixed costs
    11. Planned variable costs
    12. Expenses on the purchase of goods and a hotel’s circulation expenses
    13. One-time costs
    14. Calculations of variable expenses
    15. Calculations of fixed expenses
    16. Calculations of total expenses
    17. Structure of fixed expenses
    18. Structure of variable expenses
    19. Structure of total expenses
    20. Mantenance and operational costs
    21. Taxation from production activities (VAT, income tax, excise etc.)
    22. Consolidated calculation of VAT
    23. Loan calculations
    24. Expected cash flow calculations
    25. Expected profit statement
    26. Expected balances
    27. Credit solvency ratios
    28. Breakeven point calculations

Tables of financial calculations

Predicted number of daily visitors (by different types of services). Predcted daily productivity (by different types of products)Table 1
Predicted number of monthly visitors across a year (seasonal calculations). Predicted monthly production across a year (seasonal calculations)Table 2
Predicted increase in attendance during the project. Predicted increase in productivity during the projectTable 3
Predicted attendance during the project (considering seasonality and increase of attendace in time). Predicted productivity during the project (considering seasonality and increase of production in time)Table 4
Planned prices of products / servicesTable 5
Planned appreciation of products / servicesTable 6
Price comparisonTable 7
Predicted turnoverTable 8
Time-schedule for construction works considered at the compilation of the projectTable 9
Budget and launching costs of construction / renovationTable 10
Total cost of the projectTable 11
Planned fixed costsTable 12
Predicted increase in fixed costs during the projectTable 13
Fixed salariesTable 14
Planned increase of salaries during the projectTable 15
Predicted variable costs (raw materials, commodities)Table 16
Planned public utilities costs (water and sewage, heating, electricity, gas supply, communications)Table 17
Annual distribution of public utility costsTable 18
Predicted change of public utilities costs during the projectTable 19
One-time costs (equipment, machinery, licenses, software, etc.)Table 20
Administration / upkeep costs during the project.Circulation expensesTable 21
Calculations of variable expensesTable 22
Calculations of fixed expensesTable 23
Calculations of total expensesTable 24
Structure of variable expensesTable 25
Structure of total expensesTable 26
Loan and repayment calculationsTable 27
Temporal distribution of expensesTable 28
Predicted earnings reportTable 29
VAT calculationsTable 30
Predicted cash flowTable 31
Predicted credit solvency ratiosTable 32
Predicted balancesTable 33