Example of a business plan for a small business - main points. A ready-made business plan with calculations using the example of a web studio. What a business project looks like

Business plan for a small business from scratch: recommendations and samples with calculations

How to write a business plan correctly? We share recommendations, convenient methods, samples and calculations.

Business plan is the document from which implementation should begin. If you do not first calculate expenses and income, do not take into account demand and the presence of already operating competitors, you can waste your budget. In our article you will find a sample business plan with calculations and learn how to prepare it for yourself.

But when the development of a business plan for a small enterprise is needed specifically for investors, guarantors, and creditors, then the document must comply with the requirements of the Federal Small Business Support Fund. You can learn how to draw up a business plan in accordance with these requirements from, and we will look at the brief structure of the plan here.

Structure of a business plan from the Federal Small Business Support Fund:

If you follow all the recommendations of the Federal Fund for Support of Small Business, then it is quite difficult to draw up your own business plan. But there is another way to calculate the prospects of your project - using the SME Business Navigator.

How to write a business plan yourself

If you decide to open such a store, you will need to find the missing amount of 1.7 million rubles. Of course, you can take out a loan, especially since Business Navigator offers you to choose one of the partner banks. However, we must not forget that such interest-bearing borrowed funds increase the cost of the project and extend its payback period. You need to carefully weigh whether this is worth doing.
If you do not want to attract additional funds to the project, especially borrowed funds, then the navigator will prompt you to select the type of business based on the volume of investment. We go to the appropriate tab and see an extensive list of projects that you can start using only your own funds. All that remains is to select several areas that interest you and calculate their payback.

Now you know how to make a business plan with calculations for a small business in a specific situation. On the Internet you will find many more methods for writing and drawing up business plans, samples for different businesses (coffee shop, car service center, beauty salon, etc.). But remember - you need a business plan for your specific business, an individual one, and no one has ever written one for you. This video briefly and succinctly describes how to do this “on the fingers of a milling machine operator”:
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Welcome readers of the “site”! Today we will talk in detail about what is a business plan and why is it needed? , how to draw up a business plan as clearly, competently and succinctly as possible (we will provide a sample with calculations), and also provide links so that you can download ready-made examples for free .

This material will be useful to all novice entrepreneurs and businessmen who plan to attract money from banks (investors).

Read further in the issue about how to draw up a business plan for a small business yourself, what rules and procedures for drawing up exist, and where to download a ready-made business plan.

Every entrepreneur comes across the concept of a business plan sooner or later.

Business plan(from English business plan) is a project of your business, in which the goals and objectives of its creation are clearly defined. In it, the entrepreneur must describe his actions over a specific period of time to make a profit.

Business plan structure, objectives and strategy

2. Rules for drawing up (writing) a business plan 📝

Rule 1. Study the market situation in advance

Before starting to draw up a business plan, it is necessary to analyze the situation on the market as a whole. Collect as much information as possible about the upcoming enterprise or successful implementation.

Rule 2. Create a clear business strategy and follow it

The business plan must include specific actions throughout a certain period of time.

You must write down your actions month, 3 months, 6 months, year and 3 of the year.

Rule 3. Consider both the pros and cons of the chosen business

In a business plan, you need to describe not only your strengths, but also possible losses, so to speak, weaknesses.

For example , strengths include highly qualified specialists, market recognition, bright brand etc. Possible losses or threats include: great competition, high cost of goods or services.

3. How to write a business plan yourself - the procedure for writing and the structure of a business plan 📑

Regardless of your type of activity, the main components of a business plan will be the same.

How to write a business plan - step-by-step instructions with an example

1. Introduction

The introductory part should not be too lengthy, but it should describe the most important things:

direction of the enterprise's activity;
project payback period;
specific indicators.

Your potential investor should know the time frame for returning his investment and possible losses.

2) Description of services

In this section, describe in detail the direction of your activity. Decide for yourself which market segment you will work with.

Important! Assess your competitors and your advantages over them.

Decide what you plan to focus on in your activities: low cost with high sales volumes, high service, or maybe something else.

To completethissection you need to do the following:

Give a description and characteristics of the company's main and secondary products;
Take photographs of goods and services;
Create a portrait of your intended consumer;
Research and test your target market for similar products or services;
Organize a service;
Provide a pricing model. Assess the competitiveness of your project on the market.

After carrying out such an analysis, you will definitely understand and be able to highlight the differences between your products in the sales market. You will also clearly formulate what you produce and who needs it.

3) Marketing plan

Marketing plan – perhaps the most important stage in the development of your business. A lot will depend on well-designed marketing. You need to identify your main competitors, understand how they are promoting their project, and do it better.

Business promotion methods can be different:

Place advertisements on radio, in magazines, on websites. It is only important to determine which format of the advertising project is right for you;
Be sure to work on direct sales. Starting with “cold calls” to potential customers, ending with the sale of goods and services with the help of representatives;
Encourage your staff to achieve high results. Come up with promotions and bonuses for employees;
Find out the most favorable season for your business;

Main, Really assess the situation, do not exaggerate your capabilities. Brainstorm regularly and come up with new routes. Read more about it here.

4) Organizational plan

Specifically write down all the steps of the activity, assign persons responsible for performing certain actions. Limit the deadline for completing the task.

5) Financial plan

When drawing up a financial plan, it is necessary to take into account all the little things, dividing expenses into permanent and one-time ones.

Fixed expenses – this is a monthly office, payment of rent, utilities, Internet, telephone, etc.
One-time costs – this is the purchase of equipment for work, For example, computers, scanners, phones, etc.

After compiling your expenses, determine for yourself the minimum sales volume that will cover your operating expenses. Everything that is sold from above will be yours profit .

After calculating this, you will determine for yourself break-even point. You could say that this is the purpose of a business plan.

6) Conclusion

The conclusion is intended to attract investors. Optimal partition volume from 2 before 4 pages, which must be indicated:

The main vector of your company’s activity;
Project profitability;
Analysis of the company’s place in the sales market;
Company personnel, responsible persons;
Expected qualitative and quantitative indicators for each period.

The “Resume” section should provide answers to 2 main questions:

What results can investors expect from favorable business development?
What should investors expect in a worst-case scenario?

Of course, it is better to write a conclusion when the business plan has already been practically drawn up.

4. Sample business plan with calculations using the example of an anti-cafe

Let's take a closer look at a ready-made sample business plan using the example of an anti-cafe .

Business plan structure - example "Anticafe"

1) Overview section

In the table we will see all the general information about the project:

№	Titles	Descriptions
1.	*Name*	"Gloss"
2.	*Organizational form*	Individual entrepreneur
3.	Services available	Various programs; Events (trainings, seminars); Birthdays;
4.	*Location of the organization and sales market*	Stavropol
5.	Operating mode	From 11.00 until the last client.
6.	Establishment staff	Supervisor - 1 people Administrator – 1 people Service staff - 3 people Director - 1 people security – 1 people
7.	*Required starting capital*	500 000 rubles
8.	Expenses	167 000 rubles
9.	*Return on investment period*	10-11 months
10.	*Competition*	Small
11.	*Organization income*	216 000 rubles
12.	Organizational loss	167 000 rubles
13.	*Organizational profit*	49 000 rubles

2) Goods and services

An amount will be charged for the time spent in the anti-cafe 2 rub./min . For this money the cafe will provide services such as:

Mini library, you can retire and read books;
Lots of games for large groups (mafia, board games);
Game console;
Karaoke, projector, tablets;
Various courses can be arranged For example, English, Spanish, psychology, makeup training;
You can also order banquets, children's birthdays;
There is Wi-Fi, any visitor can use it;
Tea, coffee and various sweets.

Ideal clients: older people 17 -45 years of age who live an active life; they have an average income; without bad habbits; these people like to spend time profitably; they would like to receive good knowledge and great emotions.

The client must be taken to the cafe near 22 hours per month. From this the profit per person is calculated about 3600 rubles per month.

3) Marketing strategy

There is currently one cafe in this segment in the city. It poses a potential threat since they already have an established customer base.

Social networks (Instagram, telegram and others);
SMS mailings;
Discounts, coupons;
Radio announcements.

Promotion strategy for a new anti-cafe:

Direct attraction. Searching for clients or organizations that will come to us in a large group. Conducting children's matinees. Discounts for regular customers. Advertising in institutions.
Advertising on Odnoklassniki, Agent and many different networks. Reaching a group of people who are at home. Advertising on social networks allows you to obtain a lot of information from customers and very quickly answer all questions of interest, while requiring very little financial costs.
Building partnerships with companies that specialize in various holidays, show programs, corporate evenings, etc.
Club card. This card gives you the right to spend as much time as you like in the anti-cafe. Price 4 800 rubles, validity period 1 month.
Radio advertising. After a month of work, a story about events in the anti-cafe.

Such a business has seasonality . The anti-cafe has the highest attendance in autumn and winter seasons. And in the summer and spring there are fewer clients ↓.

Therefore, the plan should be drawn up in such a way as to increase profit several times, so as not to go into lesion .

№	Name	Deadlines	Responsible	Results and notes
1	Study	01.01.14 – 01.02.14	Manager	We have proven all our data
2	Recruitment	01.02.14 – 01.03.14	Manager	Found employees
3	Search for premises	01.03.14 – 01.04.14	Manager	Found a room based on the criteria
4	Repair	01.04.14 – 01.05.14	Manager	Repairs made to all requirements
5	We purchase equipment	01.05.14 – 01.06.14	Manager	Delivery to your place
6	Approval of the action plan	01.06.14 – 03.06.14	Director	Agreements have been concluded
7	We are registering	01.06.14 – 03.06.14	Manager	Purchased a cash register and documents
8	Advertising	03.06.14 – 10.06.14	We are hiring a specialist	Conducted advertising on all points
9	Opening	12.06.13	Manager	Everything went great, there were a lot of competitions and gifts, there were journalists, everyone knew about us

4) Financial plan

№	Expenses	Quantity (pcs.)	Cost, rub.)	Amount (rub.)
1	*Purchase of equipment*	50	5 000	250 000
2	*Purchase of inventory*	100	1 000	100 000
3	Finishing work	1	150 000	150 000
Total:				500 000

5) Conclusions

№	Name	Quantity	Cost, rub.)	Amount (rub.)
1	*Building rental (150 sq.m.)*	1 month	40 000	40 000
2	Payment of wages	6 people	15 000	90 000
3	Public utilities	1 month	5 000	5 000
4	Products	700 sets	10	7 000
5	Taxes	1 month	15 000	15 000
6	Deductions for depreciation	1 month	10 000	10 000
Total:				167 000

Having analyzed all expenses for the reporting month, we can say that if the establishment’s profit is greater 167 000 rubles, that's what it will be break-even point .

Given:

Simultaneous costs = 500 000 rubles
Expense per month = 167 000 rubles

Find: Payback period -?

Solution :

Payback period = One-time costs / emergency per month

1) We find an emergency per month

Emergency per month = Income per month - Expense per month

Profit for the month = (Profit per day) * 30 days = ( 30 Human * 2 hours * 120 rubles/hour) * 30 days = 216 000 rubles
Emergency per month = 216,000 rubles - 167,000 rubles = 49,000 rubles

2) Finding the payback period

Payback period = 500,000 rubles (down payment) / 49,000 rubles (PE per month) = 10 months

*Of course, all calculations made above are approximate and may differ from region to region.

5. Ready-made business plan examples for free + template 📎

We present a ready-made template for writing your plan, into which you can easily enter your data for calculations and overview analytics.

📌

Do you want to open a business, but don't know where to start? Then you cannot do without a clear and thoroughly thought-out plan of action. In this section, you will find a proven and simple business plan that will help you create a successful business and weather economic storms.

Business areas

Investment size

In the modern world, where competition between entrepreneurs is very serious, a beginning businessman must either have a lot of capital to invest in his business, or have an original idea for a business. Opening a company that rents out children's toys would be a great idea for a budding entrepreneur.

So much has been said about the beneficial properties of honey that there is nothing to add. It is one of the most useful products for the human body - it strengthens the immune system well thanks to its unique composition, rich in vitamins, beneficial phytoncides and enzymes. This is a product that is in good demand all year round.

Diapers are a necessity for every parent. That is why the demand for them does not fall from year to year. Today, the production of sanitary and hygienic products remains one of the most growing segments of the children's goods market. According to some data, its growth rate is more than 10% per year. The main factors that have a direct impact on its development are the increase in the birth rate, stability in incomes of the population or their growth, and the popularization of the consumption of children's goods.

In recent years, the issue of a healthy lifestyle and proper nutrition has become one of the most pressing. From the media, posters and slogans you can often hear calls for sports. It is sports activities that lead to an increase in life expectancy among the population. Owners of sports schools and fitness centers only welcome such government initiatives.

All over the world, toys made of wood are very popular. They represent one of the oldest product groups. However, in Russia their production is now quite poorly developed. Only a few (just over 30) relatively large enterprises have managed to establish themselves on the market. In Europe, for comparison, there are several hundred of them.

Photo books appeared in our country after 2000. They replaced flash drives and disks as a more compact storage medium. The book has the appearance of a magazine, where the pages are replaced with large professional photographs and collages. Many consider such production as a profitable business idea with quick payback and high profitability.

From 200,000 rub.

Opening your own business is always an exciting and, at the same time, interesting process that can radically change your life. A person has the right to choose any activity that he wants to implement, the main thing is that it does not violate the legislation of the country.

In rural areas, residents have always raised geese. They are found in almost every home, but, as a rule, they are grown only for their own family. Few people think that breeding geese as a business is an excellent and profitable idea.

Canteens, cafes, stalls selling fast food - today you can find them at every turn. However, starting your own business is not as easy as it might seem. More than 70% of new establishments cannot withstand the competition and close within a few years without ever paying for themselves. In addition to the large number of competitors, there are several other nuances that put the business at risk.

From 700,000 rub.

Modern man lives in a fast pace. Intense workloads and an abundance of stressful situations lead to the accumulation of fatigue. To shake things up and take a break from the daily routine, people prefer various types of recreation. For supporters of active forms of entertainment and seekers of new sensations, a game called laser tag is perfect.

Competition in the construction and finishing industry is very high. Every year, thousands of companies engaged in interior decoration are opened all over Russia, and the same number are closed due to unprofitability. How to open an apartment renovation business and succeed in it?

The recycling business isn't just about collecting cans, bottles and old paper. In fact, most profitable recycling businesses concentrate on working with waste wood. Wood waste is a recyclable material that is generated from municipal solid waste (MSW), industrial and commercial waste, and construction and demolition waste.

Manufacturing food products in Russia is one of the most profitable businesses. But the wide range of available products means that not every product finds its buyer. Before choosing a type of business, you should find out how profitable it is. Sunflower oil production is an interesting business that attracts many entrepreneurs.

An aquarium is a striking decoration for homes, office spaces, entertainment centers, shopping galleries, restaurants and shops. This popularity is due to the huge variety of their design. In addition, they attract the eye with their beauty, bright colors and exoticism. The consumer does not always find the ready-made aquarium he needs in the store, suitable in shape, size, design and price.

There are no analogues to polypropylene bags; they are distinguished not only by their high strength, but also by their ease of manufacture. In times of crisis, this is one of the best ideas that will help you earn good money for a long time. Today we need to learn how to set up the production of polypropylene bags, and what capital may be needed.

Own car wash for trucks is a relevant business for Russia. The roads along which cars rush will always bring a large number of problems. The peculiarity of such a business is that there are a lot of such car washes for cars, but only a few for trucks, and you won’t find them in every city.

Just 30 years ago, laundries and dry cleaners were distributed throughout the country. However, time passed, the demand for the services of commercial laundries and dry cleaners fell, state-owned enterprises were closed, and those that had once passed into private hands became hopelessly outdated. The old equipment coped with its functions worse and worse, and new ones were not purchased. Over time, the number of dry cleaners and public laundries was reduced to a minimum.

Sports and a healthy lifestyle are a business niche that is actively developing and is in constant demand among the population. Statistics show that the demand for gym services is constantly growing, but there are still not enough offers to meet the needs. It is for this reason that more and more often novice entrepreneurs choose the field of sports and physical education and wonder how to open a sports club from scratch.

Until recently, ostriches in Russia were a curiosity that could only be found in zoos. Times have changed and, adopting foreign experience, Russian farmers have noticed that breeding ostriches is a profitable business. Looking at Europe and the US, the demand for dietary meat is growing. More than 1,000 farms have opened in recent years, but demand still exceeds supply.

In the economic realities of modern Russia, trying to open your own business is akin to playing roulette. The competition for raw materials and sales markets is so high that a newcomer is not always able to gain a foothold in the market, much less develop his business to at least medium size. Therefore, already at the planning stage, you should calculate all possible risks, pros and cons

A business plan is first and foremost necessary for the entrepreneur himself. Calculations allow you to find out the amount of required starting capital and payback time. Detailed calculations put everything in its place and make it possible to abandon a hopeless project, for example with a payback of ten years or more, even before investing funds.

Planning the activities of an enterprise provides an opportunity to take into account all possible risks and prevent them, to develop a plan “B” in advance. Without a thoughtful and detailed business plan, you will not be able to attract investment either from a bank or from private investors.

Should I buy a ready-made business project or do it myself?

If you are looking for a business plan for a small business, you definitely need to do it yourself. In the process of calculations and planning, an entrepreneur will be able to delve deeper into the essence of the business being opened and avoid many mistakes.

To correctly draw up a real business plan for a company, you need to have deep knowledge of tax and labor legislation, accounting and financial accounting, management and, of course, become familiar with the market segment in which you plan to operate.

If you are just taking your first steps in entrepreneurship and do not have a specialized education or practical business planning skills, use our database. It presents examples of business plans for small businesses that have been successfully implemented and proven their worth. All projects are systematized, all you have to do is select a ready-made example and, based on a ready-made template with the formulas already given, make your calculations.

As for opening a large industrial company, the opening of which involves billions of dollars in investment, it is better to entrust the development of a business plan for production to a team of specialists. The larger the project, the more subtleties there are. Well, the examples presented will help you initially assess the approximate size of the investment and the prospects of the project.

Our database contains detailed business plans with calculations for:

Opening of stores of various types, enterprises for wholesale trade;

Enterprises producing construction materials;

Agricultural and food processing enterprises;

Enterprises in the service sector: cafes, restaurants, beauty salons, etc.;

Amusement parks;

Vending (installation of vending machines: coffee, toys, photo machines, etc.);

Mini-productions, etc.;

Online stores;

Opening a shop with hand-made goods, etc.;

Social projects, etc.

Note! Our website provides typical examples of business plans with calculations and is intended for your reference. The market, like prices, is in flux. Therefore, the figures given can only be used as a basis. Before starting the project, you need to calculate everything in detail based on the given algorithm.

How to use business ideas from our database: algorithm of actions

We study in detail an example of a business plan. We evaluate the volume of investment and payback period - if these parameters are not suitable, we look for another direction. If the decision is positive, we move on to the next point;

We analyze the local market (where we will operate). The ideal option is to combine ready-made data from industry experts (can be found on the Internet, newspapers, television business channels) and independently evaluate the activities of competing enterprises;

Marketing research: analysis of competitors’ activities, current prices for similar services, calculation of market capacity, average monthly and average annual revenue, taking into account seasonal fluctuations;

Cost estimation: we are looking for suppliers of equipment and raw materials;

Determination of the legal form and tax regime, calculation of tax deductions, salaries to employees.

After all the research and calculations, we must get the main figures - the size of the investment, profitability and payback period.

Typical mistakes of a novice businessman when drawing up a business plan

When calculating a business project, novice businessmen most often make a number of typical mistakes:

When determining investments, the cost of purchasing raw materials for only one month is taken into account, while it usually takes three to six months to achieve self-sufficiency;

When calculating salaries, the actual number of personnel is underestimated, and sick leave and tax deductions for each employee are not taken into account;

The costs of utilities are not taken into account or are underestimated: payment for electricity, water and gas supplies.

The basis of any business is a ready-made business plan. It helps to avoid many mistakes when creating and developing a company, allows you to convince investors of the advisability of investing money, and assists in obtaining the necessary loans from banking institutions.

Such a document contains detailed calculations of the profitability of the future organization, the payback period of the project, and the risks to which the company is exposed.

You can create a business plan yourself, spending time and money. However, most modern entrepreneurs prefer to use ready-made financial products containing high-quality and useful information. Why?

Main functions of a business plan

This document is the most important tool for the company, allowing it to select promising areas and determine how to implement them. It is a guide for execution and control, helping to manage the business. A well-drafted financial solution with detailed calculations performs several functions:

strategic. It is used to develop business strategy. This is a key function when organizing an enterprise or when defining new directions for the company;
investment. It is used to attract funds. It is extremely difficult for modern companies to manage without credit resources. Therefore, this function allows you to determine the optimal sources of funds and find potential investors;
planning. It is used to give a comprehensive assessment of the development of the enterprise being created, as well as to manage intra-company processes or a new line of activity.

As a result, the business plan provides the opportunity to analyze, position, comprehensively assess and control the future activities of the company, implement marketing courses, and develop personnel policies.

What advantages do ready-made documents have? What are the benefits of purchasing a business plan from a company that develops and compiles business plans for different areas of business?

Advantages

A business plan is the business card of an organization. By using a ready-made solution made by qualified specialists, the future businessman saves time and money that would have to be spent on independently carrying out the activities, analyzes and calculations necessary to draw up this document.

Moreover, such research is not a guarantee of a successful start to the project. Among the advantages of using a full-fledged financial solution performed by professionals, it is worth noting:

time saving. Having a ready-made document in hand, an entrepreneur can get a clear idea of the steps that need to be taken to achieve the goal. By purchasing a ready-made business plan, you can overcome all the difficulties of business with the support of professionals;
effective means of persuasion. For sponsors and investors, this document is the main proof of the validity of the idea of the business being organized, the potential of the enterprise to achieve a certain amount of income;
competitor research. A well-drafted document will help evaluate competing companies, identify their strengths and weaknesses, and determine a free niche that at this point in time can be occupied and firmly held, winning the favor of a potential audience;
direction of movement. An effectively and efficiently drawn up financial solution will help the company not only at the initial stage. With the right approach, it will allow the organization to constantly maintain the planned direction, making the necessary adjustments.

High-quality business plans are drawn up by an experienced team of specialists with extensive experience in a wide variety of fields. All materials are adapted for use in the Russian economy in the current situation.

The documents contain all the necessary calculations: calculation of payback, economic efficiency, profitability and other equally significant indicators. Applications presented in tabular form will help you independently determine the required values. For example, calculate the need for money for the purchase of specialized equipment until the period of time when these costs begin to pay off.

Features of use

A ready-made business plan is not only an opportunity to find an idea with calculations and recommendations for a wide variety of areas, but also advice on the main aspects of starting your own business.

In this case, we are talking about the most popular questions of novice entrepreneurs. What form of ownership to choose for the organization. What to consider when hiring specialists. Which taxation system should you prefer?

Today, many specialized organizations offer to purchase full-fledged ready-made business plans. Moreover, prices vary significantly. How to choose a provider of such a solution?

In this case, it is necessary that the proposed business plan contains not only general information, but also detailed calculations for all main areas of activity of the future enterprise. Competent suppliers of ready-made business plans calculate expenses such as, for example, the cost of social contributions for employees, tax optimization, and transfers of taxes and fees to the state.

The more complete the business plan, the more effective and efficient the activities of the future entrepreneur will be. You should not skimp on purchasing this document. After all, he is the main assistant in conducting market analysis.

It is he who summarizes the analysis of opportunities for starting or expanding a business in modern conditions and contains a structured description of all areas of activity of the future company.

By purchasing a business plan, an entrepreneur receives not only a comprehensive analysis of the main problems that he may encounter when organizing his activities, but also ways to solve them. The benefits of using a ready-made document are obvious!

Where to download a ready-made business plan with calculations

You can choose the solution that suits you among a large number of directions offered by our partner Biplane (

In an unbridled desire to quickly open their own business, many novice businessmen often neglect to draw up a business plan. At best, this is fraught with loss of profit, at worst - the complete collapse of the business idea. Why is a business plan so important, what does it look like, is it possible to find a sample business plan with calculations and how to correctly approach its preparation?

Business plan concept

In the most general case, a business plan can be described as a detailed and maximally transparent guide for the creator and potential investors, describing the implementation of a certain business idea in real economic conditions.

Honest awareness of your place and skill level. A complete analysis of one’s own knowledge, skills and abilities, financial capabilities (prospects for raising additional funds, if necessary), the need for premises, equipment, business connections, etc.
Predicting the final result. There should be no abstract concepts like “I want to earn a lot of money.” Only clear planning of future business turnover, profit, market place, etc.
A detailed description of the steps that can, within a predetermined time frame, carry out the transition from the first step to the second.

Business plan for yourself and for an investor - what is the difference

Business plan for potential investors. In this case, the main goal of the document is to convince the investor that the project is capable of generating profit and money can be allocated for it. The idea should be presented as effectively and beautifully as possible. Possible risks can be slightly downplayed (at least not focused on them), but you shouldn’t promise mountains of gold either - this will raise fair doubts.
Business plan for yourself. Should be as close to reality as possible. It is a kind of guide to action. The document should describe everything necessary for opening and further development of a business.

It often happens that an entrepreneur mixes up these two documents that are identical in name, but somewhat different in essence. As a result, instead of clearly and concisely explaining to the investor what his money will be spent on, the novice businessman tells how they can save it.

Business plan structure

Before presenting a specific sample for drawing up a business plan yourself, you should carefully study the step-by-step instructions, which will describe in detail how to draw up a business plan and what to pay attention to first.

Any business plan must start with a title page. It would be useful to include information about the name of the project, the legal and actual address of the organization, comprehensive contact information and the date of development of the document.

To interest the investor, some prefer to show basic financial data on the title page - the payback period of the project, the expected profitability and the required amount of borrowed funds.

Next comes the main informative part of the document (many investors draw conclusions about the advisability of investing solely based on this part of the business plan), which represents concise information about all sections and the main conclusions.

The summary is compiled last, when all the calculations are ready and all the necessary information has been collected.

Description of the business plan

In this section, all the details of the project are described in detail, in the smallest detail.

There are many organizations that, for a certain amount of money, are ready to draw up a business plan for any project. Whether to resort to their services is up to each novice businessman to decide for himself. On the one hand, this approach will help to avoid many common mistakes, because professionals know exactly how to write a good business plan, on the other hand, it will not always accurately reflect the features of this particular business idea, and it can cost quite a lot.

In addition, independently drawing up a business plan will help the entrepreneur to plunge headlong into his idea and study it to the smallest detail, which will have a very positive impact on the future conduct of business.

Example of a business plan

And yet, it is more convenient to understand all the intricacies of drawing up a business plan using a specific example. Based on the recommendations described, let’s try to create an example of a competent and detailed business plan, understandable even for schoolchildren, telling how to open a gym from scratch in a small Russian city.

Summary

The project seems very promising, since in recent years citizens have seen a steady increase in interest in a healthy lifestyle and active recreation. The commercial justification for the project can be considered the lack of gyms for the middle class in the city. The main goal of the business is to occupy this niche.

Market assessment

The company will be open from 10 a.m. to 9 p.m. For classes, you will need to purchase a subscription, which will be offered for 2, 5, 10 or 20 visits. Compared to the basic one, each subsequent type of subscription will provide a discount (in terms of 1 visit) in the amount of 5, 10 and 15%. A serious competitive advantage will be the extended validity period of subscriptions: 1, 2, 3 and 4 months, respectively.

The duration of the visit can be 30 minutes or 1 hour. To optimize the occupancy of the hall, it is proposed to give a 20% discount on visits in the morning (from 10.00 to 13.00) and 10% in the afternoon (from 13.00 to 17.00).

An aggressive advertising campaign will be launched prior to the official opening of the gym. This will allow you to form a customer base in advance. In order to be able to pre-sell season tickets, already at this stage it will be necessary to ensure the full functioning of the reception area, including renovation of the premises, staff work and communications.

After the first three months of operation, an analysis of the workload of the halls in each shift will be carried out and adjustments will be made to optimize the workload. This could be a redistribution of discounts, the introduction of additional incentives (every 10th visit as a gift, a free drink from the establishment, etc.).

Manufacturing process

It is planned to open a gym in the central part of the city, including two training rooms, two locker rooms and two showers. It is also planned to create a recreation area with a vending machine for hot drinks. Once every three months the establishment will be closed for sanitation. Accounting will be carried out during this same period.

The maximum capacity of the halls is 10 people. An instructor is always present in the hall. His tasks include the distribution of visitors and consultation. The instructor's work shift is 6 hours without lunch. The instructors' work schedule will be set according to their wishes for the week ahead.

Personal belongings can be left in the locker room, where personal lockers will be installed. Having locked the booth with a key, the visitor takes it with him for the duration of the lesson.

An administrator will constantly work in the lobby, whose tasks will include selling subscriptions, answering telephone calls, keeping a log of visitors, and informing clients about the congestion of the halls.

Leave for employees will be provided in the summer, since at this time a seasonal decline in demand for gym services is expected (due to the holiday season and the possibility of independent exercise in the fresh air).

Swedish wall – 3 sections.
Treadmill – 2.
Exercise bike – 3.
Strength trainer – 1.
Abdominal trainer – 2.
Rowing simulator - 2.

Gym (at least 30 sq.m.) – 2.
Locker room (at least 15 sq.m.) – 2.
Locker room for employees (at least 6 sq.m.) – 1.
Recreation area (about 9 sq.m.) – 1.
Hall with wardrobe (about 15 sq.m.) – 1.
Director's office (about 9 sq.m.) – 1.
Administration room (9 sq.m.) – 1.
Utility room – 1.
Shower room – 2.
Toilet – 2.

The total area of premises for a business project must be at least 160 sq.m.

Manufacturing program

The average price of one hour of classes will be determined at 100 rubles. The gym will be open seven days a week, except holidays and sanitary days. There will be 14 such days during the year. Working days, respectively, 351.

The approximate annual revenue will be 351 days * 11 hours * 10 people (hall capacity) * 2 halls * 100 rubles = 7,722,000 rubles.

It is almost impossible to achieve constant full occupancy of the halls. Practice shows that in the morning the hall is 60-80% full, while in the evening it can be overcrowded.

We will set the actual amount of revenue at 90% of the maximum, which will be 6,949,800 rubles.

Amount of investment

Staffing and payroll

We accept the production rate for one instructor based on a 40-hour work week. Considering that the halls will work 351 days a year for 11 hours, we get the total number of working hours in the amount of 351 * 11 * 2 = 7722 hours.

Next, we calculate the maximum number of working hours per year for one employee. Each employee works approximately 250 calendar days per year. Subtracting from them 20 days of vacation, 5 days of sick leave, 6 days of educational leave and 1 day for performing government duties, we get, on average, 218 days or, in terms of hours, 218 * 8 = 1744 hours.

Thus, the need for instructors will be 7722 / 1744 = 4.42 = 5 people.

In a similar way, the need for administrators and security officers can be determined. Considering that their services extend to both halls at the same time, the need for such specialists will be 3 and 3 people, respectively.

In addition, two cleaners will work in the gym premises with a work schedule every other day. The senior administrator will be responsible for the operation of the beverage sales machine, for scheduling employees, and for the company’s marketing policy.

Basic salary rates for employees will be set in accordance with the staffing schedule. If, based on the results of work for the quarter, 90% occupancy of the halls was ensured, employees will be awarded a bonus. At the end of the year, management is considering the possibility of paying an annual bonus.

The projected wage fund will be 240,000 rubles per month.

Cost estimate

The production cost estimate for the first year of operation of the gym is based on a 90% load rate.

For convenience, the general estimate will be divided into several parts:

Employee salary – 116,000 * 12 = 1,392,000 rubles.
Social security contributions – 1,392,000 * 0.32 = 445,440 rubles.
Depreciation of simulators - 212,000 rubles.
Expenses for printing services - 24,000 rubles.

Purchase of spare parts – 4,000 rubles.
Services of specialists – 8,000 rub.

Rent of premises – 32,000 * 12 = 384,000 rub.
Payment of utilities – 6,000 * 12 = 72,000 rub.
Electricity costs – 2,400 * 12 = 28,800 rubles.
Salary of management and maintenance personnel – 124,000 * 12 = 1,488,000 rubles.
Social security contributions – 476,160 rubles.
Other expenses – 60,000 rub.
Depreciation of fixed assets - 243,280 rubles.

The estimate for commercial expenses will only include advertising costs in the amount of 72,000 rubles per year.

Total production costs per year will be 4,909,680 rubles.

Balance sheet profit amount

This indicator can be determined by subtracting the total production costs from the planned sales volume: 6,949,800 – 4,909,680 = 2,040,120 rubles.

Calculation of tax deductions and production profitability

Education tax (1% of the wage fund) – 28,800 rubles.
Tax on the maintenance of social and cultural facilities and housing (1.5% of sales volume) – 125,096 rubles.

Balance sheet profit, taking into account non-operating expenses, will be 2,040,120 – 28,800 – 125,096 = 1,886,224.

Income tax (33%) = 622,454 rubles.

Net profit = 1,886,224 – 622,454 = 1,263,770 rubles.

Based on these indicators, you can calculate the value of specific profitability, which shows the profit per 1 ruble of sales. Determined by the ratio of balance sheet profit to turnover:

Rd = P / T * 100% = 1,886,224 / 6,949,800 * 100% = 27.1%

Project efficiency

To simplify the assessment of efficiency, we will assume that sales volumes will remain unchanged for several years. Let's calculate the net income of a business project for a certain period of time:

BH = PP * T – K,

Where PE is net profit,
T – time interval (let’s take it equal to 5 years),
K – investment amount calculated earlier.

BH = 1,263,770 * 5 – 1,758,600 = 4,560,250 rub.

Another important indicator is the profitability index, i.e. the amount of profit over a certain period of time received per 1 ruble of invested funds:

ID = PE * T / C = 1,263,770 * 5 / 1,758,600 = 3.59

Also, the presented business project will be perfectly characterized by such an indicator as the payback period. This is the number of years required for net profit to become equal to the amount of investment:

T ok = K / PE av = 1,758,600 / 1,263,770 = 1.39 years

Type of ownership

In accordance with current legislation, a limited liability company was chosen as the form of ownership. After the implementation of a business project, the company can be transformed into a Closed Joint Stock Company.

conclusions

The maximum price for one hour of training in our gym will be 100 rubles, which will be the optimal amount for clients with average incomes. Purchasing subscriptions will allow you to receive significant discounts.

The specific profitability of the project will be 27.1%, and the profitability index will be 3.59 rubles over five years for every ruble invested in the business. These indicators are above the industry average and also exceed the yield on bank deposits.

The project promises to pay for itself in 1.39 years, which should prove very attractive to potential investors.

The considered example not only shows an example of a good business plan for an enterprise, it can serve as a kind of algorithm that clearly demonstrates how a project can be made for almost any idea. Of course, the numbers will vary, but the general structure will remain similar.