Business plan: purpose, structure and contentBusiness plan plan, software implementation, business operations, actions of the company, containing information about the company, the product, its production, markets, marketing, operations and their effectiveness.

A business plan is concise, accurate, accessible and understandable description of the proposed business, the most important tool when examining a large number of different situations, allowing you to select the most promising desired results and to determine the means to achieve it. A business plan is a document that allows you to manage the business, so it can be represented as an integral element of strategic planning and as a guide for implementation and control. It is important to consider the business plan as the planning process itself and a tool of corporate governance.

A business plan is a document that formulates the goals of the enterprise, given their rationale, defined ways of achieving necessary to implement tools and ultimate financial performance. Usually, it is developed for several years (usually three – five years, broken down by year. The data for the first year are usually given with breakdown by months and subsequent years – annualized. Often when plans of existing companies adopted flexible, which is annually developed a detailed plan for the coming year, and also clarifies and extends for another year the overall business plan.

The purpose of the business plan is to show the real chances of realization of the business idea. He not only gives a truthful assessment of opportunities and risks, but it shows the need (or lack thereof) in attracting additional investment, the opening of credit lines. In fact, the business plan shows the success of the management and development of enterprises to achieve this goal.

A business plan has two groups of users – internal (originator of the business idea, the founders and the staff of the firm) and external (potential investors, lenders, partners).

A business plan serves three main purposes:

it gives the investor the answer to the question of whether to invest in this investment project;

serves as a source of information for those directly implementing the project;

the lender when deciding on a loan receives comprehensive information about the existing business of the borrower and its development after receiving the loan.

A business plan helps to solve the following main tasks:

a clear formulation of the goals of the company, determine the specific quantitative indicators of their implementation and timing of achievement;

to determine specific areas the company’s activities

target markets and location of firms in these markets;

to formulate long-term and short-term goals of the company, the strategy and tactics to achieve them, setting specific quantitative indicators of their implementation and time frames for achieving.

identify the persons responsible for implementing the strategy; to choose the composition and to identify indicators of goods and services to be offered by the firm to consumers.

to evaluate production and trade costs for their creation and implementation;

the correspondence of the existing personnel of the company, the terms of the motivation of their work requirements to achieve goals;

to determine the composition of the marketing activities of the firm in market research, advertising, sales promotion, pricing, distribution channels, etc.;

to assess the financial position of the company and compliance with the available financial and material resources opportunities to achieve goals; to provide for the difficulties, pitfalls that may hinder the practical implementation of the business plan;

to organize a system of control over the course of the project.

Business plans are divided into the following types:

the business plan of the investment statement for a potential partner or investor of the results of marketing research, rationale for the strategy of development of the market, expected results;

business development plan of the company or of the company – the development plan for the upcoming planning period;

business plan development (creation) of the individual units of the enterprise;

the business plan for receiving the credit in Bank or to participate in the tender.

The business plan must meet certain requirements:

to be written in plain language and brief clear language;

its volume should not exceed 20-25 pages;

to be comprehensive, i.e. include all project information of interest to the investor;

to rely on the facts and reasoned proposals;

to have a complete character, i.e. contain a strategy to achieve the set goals;

to have the complexity, i.e. to keep the production, marketing, organizational, financial security;

to be forward looking, i.e. to enable development on the basis of his future plans with the maintenance of continuity of development;

be flexible, providing the possibility of making adjustments in the developed program;

to have a controlling nature associated with distinct characteristic work schedules, target dates and indicators.

The structure and content of a business plan may vary depending on the purpose of compiling this document and application (manufacturing, service, trading company, etc.). Currently there are several groups of standards for its compilation.

The most common among them are the standards:

The European Union in the framework of programmes to promote the acceleration of economic reforms in the Commonwealth of independent States (TACIS);

The United Nations industrial development organization (UNIDO);

The Federal Fund for small business support (FPMP);

International network of professional firms providing audit, tax and Advisory services KMPG;

The European Bank for reconstruction and development (EBRD);

The Ministry of Finance of the Russian Federation;

The structure and content of the business plan by standard TACIS