Business payments without hassle. How to quickly draw up a financial plan for a business project

Introduction

1. Business plan (financial section)

1.1 Business planning as an element of the economic policy of an enterprise

1.2 Main financial and economic indicators of the enterprise’s activities

1.3 Financial section of the business plan

2. Assessment of financial indicators

Conclusion

Introduction

One of the specific planning methods economic activity in conditions market economy, another form of government of its necessity and inevitability is the drawing up of business plans.

Planning entrepreneurial activity differs from management, because The entrepreneur is responsible for his own business. An entrepreneur must have a good understanding of the main components of his business - finance, production, marketing, management.

The business plan reflects the most important areas of the enterprise’s activities - what to produce, from what and how, where and to whom to sell, how to attract consumers, what resources (finance, personnel, equipment, raw materials) are needed and what financial results should be expected from the project. If we summarize all areas of activity, we get the main types of plans: strategic, production, financial, marketing.

Business plan is a document that describes the main aspects of the future enterprise, analyzes all risks, determines ways to solve problems and ultimately answers the question:

IS IT WORTH INVESTING MONEY IN THIS PROJECT AND WILL IT BRING INCOME THAT WILL RECOVER ALL THE EXPENDITURE OF EFFORT AND COSTS?

There are five main functions of a business plan:

1. Business plan as a basis for developing a business concept.

2. A business plan as a tool for assessing the actual results of an enterprise.

3. Business plan as a means of attracting investment

4. Business plan as a means of team building.

5. Business plan as a tool for analyzing your own activities.

Comparative analysis a business plan and the real state of affairs at certain stages of activity serves as a means of rethinking one’s business experience and general settings on the nature of business.

Each section of the business plan must have access to a financial section, i.e. contain figures and data from which the corresponding position of financial plans can be calculated.

1. Business plan (financial section)

1.1 Business planning as an element of the economic policy of an enterprise

A business plan is one of the main documents that defines the development strategy of an enterprise. It allows you to decide a whole series tasks strategic management:

· Justification of the economic feasibility of the chosen goals and directions of development of the company;

· Calculation of expected financial results of activities – sales volume, profit, income on invested capital;

· Determining the need for resources to achieve the goal;

· Planning organizational structure companies;

· Market analysis and identification of main directions marketing activities within the project;

· Planning the main stages of production.

The functions that a business plan performs determine the requirements for it. This must be business document, written in strict formal language, with exact figures, quotes, and justification for calculations. Business plan – This is advertising for your business. With its help, you must convince the investor (to buy) your project, i.e. it must attract attention, arouse interest and a desire to act.

A business plan allows those who read it to understand your plan and serves as a basis for attracting various resources, and this circumstance requires that the business plan have a generally accepted structure and design.

Typically a business plan consists of the following sections:

1. Introduction or summary of the business plan. Here, general brief information about the project is given, on the basis of which a potential investor can conclude whether this project is interesting to him or not.

2. Description of the company (enterprise). This section provides the potential investor with background information about the company - line of activity, form of ownership, capital, founders, legal and actual address, bank and other details, names and surnames of managers, contacts and telephone numbers.

3. Analysis of the situation in the industry. A brief description of the state of affairs in the industry or certain areas of business and an explanation of the prospects for the development of the project in terms of its compliance with changes external environment.

4. Description of the product (goods, services). A detailed description of the products offered by the company for production and sale within the project, including technical description And consumer properties.

5. Marketing plan. Must include general description market and competition, basic elements marketing strategy companies – target market and its segments, directions for product promotion, price calculations.

6. Production plan. The main objective of this section is to determine the project’s needs for fixed and working capital and to show the investor the possibility of ensuring the production of the planned volume of products.

7. Investment plan.

8. Organization and management. The successful implementation of a business plan largely depends on the organization of the business and management of the company or project, how the activities of the enterprise will be organized, what the structure and form will be, ownership, and how many personnel are needed.

9. Financial plan. Should summarize all the previous sections, presenting them in the form of a structure of income and expenses for a certain period of time. Based on the financial plan, the investor judges the attractiveness of the project.

10. Applications. This section includes documents relevant to the case - market research results, technical specifications equipment, expert opinion about products, information about licenses, patents, technologies, trademarks, contracts with suppliers and intermediaries, samples of advertising and information materials. Sometimes personal resumes of the project manager and other key figures in the project are included in the appendices.

1.2 Main financial and economic indicators of the enterprise’s activities

One of the main goals of any business is to make a profit.

But before we talk about profit, it is necessary to produce products and sell them. In turn, for the production and sale of products it is necessary to use resources that have their own cost - raw materials and materials need to be purchased, staff need to be paid wages, i.e. incur costs.

Before you start your own business, you need to think about whether it will be profitable and what needs to be done for this. To do this, it is advisable to imagine what and how the funds will be spent, where they will come from, i.e. you need to plan income and expenses, the difference between which will be profit or loss. All commercial organizations must pay income tax. There is a legislative definition of what is considered cost, i.e. costs of production and sales of products, and what profit. This is regulated by an official document.

The main types of costs that any organization incurs in the production and sale of products: material costs, labor costs, deductions for social needs, depreciation charges, and other costs.

Total costs it would be necessary to name cost of production products, But in accounting and taxation, cost means strictly defined costs. At cost, i.e. What is not taxed can be attributed to all expenses that an enterprise incurs in the production and sale of products. At the same time, expenses for which (advertising, hospitality and travel expenses) have standards that determine what share of the funds spent can be included in the cost of production. Therefore, it is necessary to distinguish between the concepts costs and costs.

In order to consider next question, you need to remember the structure of the balance sheet and select concepts about profits and losses from the report;

The column (assets) contains items that reflect the acquisition of a company, completed at different times and still having some value for the reporting period. The column (liabilities) contains items that reflect the sources of funds for the acquisition of everything that is in the column (assets). Non-current assets include such hard-to-measure things as the reputation of the enterprise, patents and licenses, the book value of fixed assets, long-term financial investments. An essential characteristic of these assets is that they are long-term in nature: the good reputation of the company is acquired through the long efforts of the team and lasts a long time; the buildings are in use for decades. With current assets otherwise. Inventory in warehouses, accounts receivable, money, short-term bank deposits are in constant motion. Capital and reserves often called equity, because This is the capital that the owners invested in the enterprise.

To analyze the efficiency of an enterprise, it is necessary to combine equity capital and long-term liabilities into the concept (invested capital). These concepts related to the balance sheet are enough to discuss the efficiency of the enterprise, if we add several concepts from the profit and loss statement.

Profit and Loss Chart

A larger number of financial ratios built on the basis of the balance sheet and income statement and income statement relate to the issue of the efficiency of the enterprise and represent the relationship between these indicators.

Considers issues financial security activities of enterprises, firms, organizations and most effective use available financial resources based on an assessment of current financial information and a forecast of volumes of sales of goods and services in the markets in subsequent periods.

The financial plan is developed in the form of the following forecast financial documents:

• forecast of financial results;
• motion design cash;
• forecast balance of the enterprise.

As a rule, the forecast period covers 3-5 years. Let's consider the sequence of designs using the same example of an enterprise that has already worked in the food production sector and wants to produce new look products. He is interested in how the results of activities will develop in the future, taking into account the new production program.

Forecast of financial results

The purpose of the forecast of financial results is to present the prospects for the enterprise’s activities from the point of view of profitability (Table 1). Investors will be especially interested in the level of profitability in the coming period, as they can see what share of the company's profits they will receive.

1st, 2nd year, etc. — these are the years of the forecast period, starting from the subsequent year in relation to the year of development of the business plan (base year).

The starting position for drawing up this forecast is planning sales volumes in physical and value terms. In this case, calculations are carried out for all types of manufactured products, and then summarized into the result presented in table. 1 (line 1).

Subtracting from net sales, we get gross profit. Cost indicators have already been calculated in the “Production Plan” section of the business plan in question.

Table 1. Forecast of financial results, thousand rubles.

Operating costs include the costs of developing a new type of product, carrying out marketing research, administrative expenses and sales costs.

The indicator “Balance Sheet Profit” (line 6) is obtained by subtracting operating costs and interest paid from gross profit.

Taxes on profits in our example amount to a significant amount - 50% of book profit minus the amount of carried forward past losses (negative profit). The amounts of transferred losses are determined by adding the retained earnings of the previous year (if it is negative) to net profit current year.

The difference between book profit (line 6) and the corresponding amount of income tax paid (line 7) gives the net profit indicator (line 8).

This indicator, along with indicators of net sales and cost products sold are fundamental for further analysis of the dynamics of possible changes in the financial situation over the five-year period.

As a rule, such calculations are multivariate in nature, depending on the expected sales volume, prices, production costs (optimistic forecast, pessimistic, average).

Cash flow design

This projection does not reflect income and costs, but the actual receipt of funds and their transfer (Table 2). That is why the final figure for projecting cash flows reflects the cash flow balance of the enterprise. The forecast of financial results can be transformed into a cash flow projection through a number of adjustments.

The projection of financial results shows the estimated values ​​of sales income and net profit. In contrast, cash flow reflects the actual receipt of sales revenue. To move from actual to estimated indicators, it is necessary to take into account the expected timing of receipt of sales payments.

If the forecast of financial results reflects the costs incurred in a given period, then the cash flow projection shows the actual payment of these costs. Please note that some costs may be covered immediately, while others may be covered over a period of time. To coordinate indicators, you need to understand the nature of the enterprise's credit policy.

It should be borne in mind that in the initial period of the enterprise’s existence, its cash position will be much more important than profitability, since it is this factor that most accurately characterizes its viability.

Table 2. Cash flow design, thousand rubles.

The cash flow projection reflects the receipt of all money from all sources, including not only proceeds from the sale of products, but also proceeds from the sale of shares or borrowed funds from the sale of certain assets.

In our example, it is assumed that the minimum cash balance will be 7 thousand rubles. The income of funds is planned from proceeds from sales of manufactured products (line 1) and proceeds from the sale of shares of the enterprise in the first two years of the forecast period (225 thousand rubles and 125 thousand rubles, respectively). The level of revenue from sales will depend on the nature of settlements with buyers of products.

When planning the expenditure of funds, the amount of operating costs, payment of direct labor costs, and the raw materials used (depending on the volume and range of products produced) are planned.

Line 5 “Capital investments” reflects the expenditure of funds to replenish fixed assets (purchase of equipment, etc.) in the volumes provided for in the design of the “Production Plan” section.

In our example, the development of production in the forecast period will occur at the expense of the enterprise’s own funds, their replenishment through additional issue of shares, as well as short-term loans. Long-term lending is not provided, so line 6 contains zero values ​​for this indicator. Payment of interest on loans (line 7) is carried out only on short-term loans, taking into account the terms of the loan.

Having calculated the income and expenditure of funds by year, we obtain such an important indicator as net cash flow (line 8), as well as the balance of cash turnover (line 9). Taking into account the need to maintain reserve funds (last line) and the volume of repayment of short-term loans already taken, it is possible to calculate the required volume of loans for the forecast periods.

When projecting cash flow, keep the following in mind:

• the uncertainty of most financial and other projections increases with the expansion of the time range: for the first 12-24 months, monthly and quarterly projections are quite acceptable, for a period of average duration it is more appropriate to carry out quarterly ones, and for long term— annual projections;
• when determining the amount of funds to start production new products It is almost impossible to calculate the amount of working capital required without monthly cash flow projections.

Calculating monthly cash flow can become the basis for developing a number of goals that make it possible to manage an enterprise and correctly evaluate the results actually achieved by it.

Enterprise balance sheet design

As you know, the balance sheet does not reflect the results of an enterprise’s activities for any period of time, but represents its instant “snapshot”, showing its strengths and weaknesses from a financial point of view. at the moment. The balance sheet brings together the company's assets (what it has), its liabilities (how much it owes and to whom), as well as its equity capital.

Projected balance sheets are compiled, as a rule, at the end of each year of the forecast five-year period (Table 3). These balances are compiled on the basis of the initial balance sheet of the base year, taking into account the expected features of the enterprise’s development in the forecast period (changes in financial results, operating characteristics, raising own and borrowed funds, etc.).

It is believed that this document is less important than projections of financial results and cash flows, but it is the forecast that is carefully studied by specialists (lenders, investors) in order to assess what amounts will be invested in assets and at the expense of what liabilities.

When preparing balance sheet designs, it is necessary to pay special attention to the following features:

• even if the company is just starting to operate, some part of the assets must be formed from its own funds;
• share is of great importance for creditors and investors equity, since significant financial obligations of this kind will indicate the seriousness of intentions to develop entrepreneurship;
• the level of balance sheet liquidity plays a significant role, since with sufficient liquidity, an enterprise can afford a more maneuverable policy.

Table 3. Projection of balance sheet indicators by year, thousand rubles.

When designing the balance sheet, it was taken into account that the item “Cash” includes short-term investments, and their level is maintained by the minimum balance (7 thousand rubles) by attracting short-term loans. Fixed assets include capital investments aimed at purchasing equipment that is depreciable over five years.

When designing liabilities, the need to obtain short-term loans to finance cash deficits and maintain a minimum balance is taken into account. Own capital includes the available initial investments (55 thousand rubles) of the co-founders of the enterprise, as well as the planned issue of shares, which in the first and second years of the forecast period can provide the necessary influx of funds for the successful launch of this production.

Retained earnings include gains and losses from the first year. Previous costs are included in pre-production costs and are planned to be reimbursed over 10 years in equal installments.

After completing the designs for the financial section of the business plan, they move on to an express analysis of the financial activities of the enterprise during the forecast period.

Express analysis of predicted indicators

The financial plan is the most important section of business plans, which are drawn up not only to justify specific investment programs, but also to manage current and strategic financial activities enterprises.

At the same time, a very important stage of financial planning is carrying out serious analytical work by calculating the most important relative indicators (financial ratios), the dynamic series of which make it possible to determine trends in the development of the financial situation at the enterprise when making specific decisions (in our case, when releasing new products).

Financial ratios are calculated on the basis of data obtained during the design and comprehensively characterize the project under consideration. As a rule, at this stage of forecasting, the most important indicators are calculated, giving an idea of ​​the level of solvency and profitability of the enterprise in the period under review.

The purpose of this kind of express analysis is to present in the most concrete form the development trends of the enterprise in the conditions of the declared program of action, making a conclusion about the feasibility (inexpediency) of implementing this project. Financial ratios calculated based on the design results are included in the financial summary table (Table 5) and can significantly influence the opinions of potential creditors and investors.

Here are some indicators that are calculated to assess the projected results of an enterprise. These include: liquidity indicators, characterizing the ability to repay short-term debt; indicators characterizing fund management, — inventory turnover period, accounts receivable, repayment period accounts payable(Table 4).

For evaluation financial stability enterprise or the degree of dependence on debt obligations, the ratio of borrowed and equity funds is calculated. It allows you to judge the stability of the enterprise’s position and its ability to attract additional funds.

Table 4. Design of financial ratios

Profitability indicators include profit margin (the ratio of net profit to net sales), return on equity (the ratio of net profit to equity) and return on assets (the ratio of net profit to the total assets of the enterprise).

Financial ratios characterizing the profitability of the enterprise, the expected level of solvency, along with other important indicators of the enterprise’s activity, are included in the financial part of the summary business plan(Section I).

For our example, we present the financial summary indicators in table. 5. Forecast indicators of net sales and net profit for the coming period show positive dynamics in the development of the enterprise (increase in sales volume by the fifth year by more than four times, net profit - from negative values ​​in the first year of the period (-190 thousand rubles) to a fairly high value in last year(+317 thousand rubles). The conclusions about good prospects for the development of the enterprise when achieving the goal (production of a new type of product) are supported by the values ​​of the calculated financial ratios (rate of profit increases from 0.0 to 11.2%; return on equity - from 0.0 to 53.6%; return on assets - from 0.0 to 36.2%).

From the calculations given in the financial section of the business plan, it is clear that the level of current balance sheet liquidity is unstable, however, starting from the fourth year of the forecast period, its values ​​exceed the standard level.

Table 5. Financial summary

One of the most important indicators is the ratio of borrowed and equity funds (see Table 5). In the second and third years, it is planned to increase this indicator, and in the third year to 156.1%, which reflects the company’s tactics of forced short-term borrowing to cover the increasing volumes of working capital. However, in the fourth and fifth years this figure decreases noticeably.

The above calculations suggest that the values ​​of financial ratios in the fourth and fifth years indicate good prospects for the development of the enterprise. In the first two years of its activity, financial difficulties will be quite noticeable, although a correctly defined borrowing policy while maintaining a sufficient level of liquidity will allow them to be overcome.

Sometimes a financial plan is concluded with a break-even analysis to show what the sales volume must be for the enterprise to break even. Such an analysis has a certain significance for potential creditors of the enterprise.

It is difficult to imagine a business plan for which you would not have to create calculations. All parts of the business plan require certain calculations: marketing, operational, production.

But the most important in terms of calculations is the financial part of the business plan. It is this that allows us to determine how profitable and sustainable the created business will be.

The financial part should answer the following questions:

• How much money will you need to start a business?
• How much profit will it bring?
• How soon will the business pay off?
• How sustainable and profitable will it be?

Each of these questions is answered by one part of the business plan. This means that the structure of the financial part of the business plan will include sections such as investment costs, profit and loss forecast, cash flow and assessment of project effectiveness.

Investment costs

The first thing you need to do when drawing up a business plan is to calculate in detail how much it will cost to create a business. This will allow the entrepreneur to understand how much money is needed to start a business and whether it is necessary to attract loans.

In this part of the business plan, it is necessary to take into account all the cost items associated with starting a business. For clarity, it is worth referring to an example. Let's consider a business plan for the construction of a car wash for two stations. You will have to invest both in the construction itself and in the purchase of equipment. IN general view The list of investment costs for this business will look like this:

• Design work
• Purchase of building materials and construction work
• Connection to electricity, water supply and other utilities
• Equipment purchase
• Equipment installation

According to the owner of the Moidodyr car wash chain in Kazan, Aidar Ismagilov, the construction of a car wash will cost 30-35 thousand rubles per square meter, taking into account design work and communications. The total amount turns out to be quite substantial, which is why rental rather than turnkey construction is now more popular among novice businessmen. In this case, the investment plan will include both rent payments before opening the business and renovation of the premises.

Equipment costs will depend on the type of wash. If the car wash is a manual type, then it will be enough to invest 400 thousand rubles for the equipment. But for an automatic car wash, the costs will be at least 300 thousand euros.

For calculations, it is better to take a certain average price for each expense item. For example, if you need to calculate the costs of renting real estate, you should take into account not the highest and not the most low price per square meter, and the average price on the market. You can determine it by studying rental offers in your city.

It's another matter if the supplier and his price are already known in advance. For example, a car wash requires equipment only from a strictly defined manufacturer. Then the calculations need to include exactly the prices that he offers.

Knowing the required amount of investment will allow you not only to estimate how much money will be needed to start a business, but also how quickly it will pay off.

Profit and loss forecast

If you subtract the amount of its expenses from the amount of business income, you can find out what the net profit is. This indicator shows much better than income what the state of the business is and how much needs to be invested in its further development.

At the beginning of a business, expenses often exceed income, and instead of net profit, a net loss appears. In the first months or even a year of work, this is a normal situation. You shouldn’t be afraid of it: the main thing is that the loss decreases every month.

When making a profit and loss forecast, all indicators should be calculated monthly until the business pays off. At the same time, you should not make the forecast too optimistic: imagine that the income will not be the maximum possible, take the average indicators.

Cash Flow

For a business that is still at the starting stage, it is important to understand not only what its net profit will be. One of the most important indicators is the so-called cash flow. By calculating cash flow, you can determine what financial condition business and how effective investments in it are.

Cash flow is calculated as the difference between cash inflows and outflows for a certain period. If we return to the example with a car wash, then in order to calculate the cash flow in the first month of its operation, it is necessary to take the net profit for receipts, and the amount of the initial investment for outflows.

In this case, it will be more convenient to calculate if outflows are designated as a negative number. That is, we add a minus sign to the amount of initial investment in a car wash, and to the resulting number we add net profit in the first month of operation.

To calculate cash flow in the second month, you need to find the difference between the result of the first month and the net profit received in the second month. Since the first month turned out to be a negative number, the net profit must be added to it again. Cash flow in all subsequent months is calculated according to the same scheme.

Project effectiveness assessment

Having predicted the profits and losses, as well as the cash flow of the business, it is necessary to move on to one of the most important sections - assessing its effectiveness. There are many criteria by which the effectiveness of a project is assessed. But for a small business, it is enough to evaluate only three of them: profitability, break-even point and payback period.

Profitability business is one of the most important indicators. In general, in economics there are many different indicators of profitability - return on equity, return on assets, return on investment. All of them allow you to assess the effectiveness of a business in its various aspects.

To understand exactly what profitability indicators should be calculated in your business plan, you need to refer to the requirements of the investor or credit institution. If the goal is to evaluate the profitability of the business “for yourself,” it will be enough to calculate the overall profitability of the business.

It's easy to do. It is enough to divide the profit of a business by the amount of its income, and then multiply the resulting number by 100 to get the result as a percentage.

It is difficult to name the optimal indicator of business profitability. It largely depends on the size of the business and the type of activity of the company. For a micro-business with revenue up to 10 million rubles, a profitability rate of 15 - 25% is considered good. How bigger business, the lower the percentage received may be. In the case of a car wash, the normal profitability indicator is from 10 to 30%, says Aidar Ismagilov.

Another indicator that needs to be calculated is break even. It allows you to determine at what income the company will fully cover its expenses, but will not yet make a profit. You need to know this to understand how strong the business is financially. To find the break-even point, you first need to multiply the business’s income by its fixed expenses, then subtract variable expenses from the income, and then divide the first number obtained by the second.

Fixed costs are those that do not depend on the volume of goods produced or services provided. The business incurs such expenses even when it is idle. In the case of a car wash, these costs include the salaries of accountants and administrators, public utilities and communications, depreciation, loan payments, property taxes, and so on.

Variable costs are everything that changes with changes in production volume. For example, at a car wash, costs that change with an increase or decrease in the number of cars washed are the cost of car chemicals, water consumption, and piecework wages.

Having received a certain number as a result of the calculations, you can correlate it with the profit and loss statement. In the month when the business's income reaches or exceeds the amount obtained as a result of calculating the break-even point, it will be reached.

Most often, the break-even point is not reached in the first month of business operation, especially if it is related to production. According to Aidar Ismagilov, in the case of a car wash, reaching the break-even point depends on the season. If the car wash opened during the dry summer season, when there is little demand for services, they will be unprofitable throughout that season. If the opening occurred during the high demand season, then the break-even point can be reached in the first month.

Payback period business is one of the most important indicators not only for the entrepreneur himself, but also for his potential investors. For example, if the payback period of a business is too long, then getting a loan for it from a bank becomes much more difficult.

The easiest way to calculate the payback period is if the cash flow has already been calculated. In this case, you need to find the month in which, after adding the positive number of net profit with the negative number of initial investments, a positive number was obtained. This will mean that the profits from the business have fully covered the initial investment in it.

It is for this reason that it is necessary to calculate cash flow, as well as profits and losses, at least until the payback period is reached. The payback period for investments largely depends on the amount of investment costs. In the case of a car wash, the minimum period is 3 years.

Here are the main indicators that will need to be calculated in a business plan at the start of any business. Of course, this is far from an axiom, and depending on the requirements of investors, the state of the enterprise, its type of activity and other features, additional calculations may be required. Most of them can be done independently.

Financial plan. For many new entrepreneurs, this part of writing a business plan seems daunting. The mind immediately imagines complex graphs, long and painstaking hours at the computer, searching for errors that have crept into the calculations out of nowhere, and, of course, nerves and more nerves. The “Business Calculations” mobile application from the “1000 Ideas” company can significantly facilitate the process and even make it enjoyable and exciting.

The mobile application was created to simplify financial calculations when preparing business plans. It allows you to determine all key parameters with high accuracy investment projects. Using it, you can easily calculate all the main financial indicators of the project, including revenue, net profit, constant and variable costs, payback period, cash flow (cash flow), and secondary ones. For example, make a more thorough and serious assessment of your project using so-called discounted performance indicators.

Working with the “Business Calculations” application is convenient in that the user can quickly estimate the prospects and profitability of a project by entering and changing the financial parameters of the type of business he has chosen. The final calculation is generated automatically based on user input, divided into nine steps. The results themselves can be viewed both in the application itself and by sending a more detailed version of them to your email.

We invite you to familiarize yourself step-by-step with the work of the “Business Calculations” application using the example of drawing up a financial plan for the “Cafe-Pancake House” project.

Stage 1. Choice of taxation system. First, we introduce the most suitable taxation system. If you do not know which tax system will be less burdensome for your type of activity, you can change the choice after receiving the results, and then compare the final calculations for different systems and rates.

In the case of the pancake cafe, we chose a simplified taxation system, the object of taxation of which is income, and where the rate is 6%.

Stage 2. Entering initial data. After choosing a taxation system, you must enter the initial data: the start date of the project, the start date of sales, the approximate date for reaching the planned sales volumes, as well as the refinancing rate.

If in principle everything is clear with the first three points, then the value of the refinancing rate should be found using the link provided in the application. From January 1, 2016, its value is equal to the key rate of the Central Bank of the Russian Federation on the corresponding date. In any search engine we find the value of the key rate for today. In our case, it turned out to be 9%.

Stage 3. Investment costs. The next step is called “Investment Costs”. In it you must include all the initial costs invested in real estate, for example, in the purchase or renovation of premises, in the purchase and installation of equipment and intangible assets.

In our case, in the “Real Estate” section we will enter the cost of repairing the rented premises (500 thousand rubles), in the “Equipment” column - a list of production and commercial equipment for the production of pancakes (389 thousand rubles), and in “Intangible assets” (115 thousand rubles) - the costs of registering an LLC and obtaining permits from various authorities (SES, Gospozhnadzor), as well as the costs of conducting a starting advertising campaign.

Stages 4-5. Selecting a method for calculating income and entering income. Next, you have to choose one of three methods for calculating income: “Calculation of income from the production and sale of products and services”, “Calculation of income based on the average check amount”, “Calculation of income based on planned monthly revenue”.

Most in a convenient way is the calculation of income based on the average check amount. By varying the size of the average check and the number of customers per day, you can quickly estimate under what conditions the business will be highly profitable, and under what conditions it will not generate much income or even turn out to be unprofitable.

Please note that for the indicator of the size of the average check and the number of customers per day, you can set seasonality coefficients by clicking on the corresponding icon on the right and entering percentages between months.

For example, if in summer period the number of pancake buyers is reduced by half, then 50% is entered in the columns “June”, “July” and “August”. At the same time, if 70% more customers buy pancakes in the autumn, then 170% should be recorded in the corresponding months. Similarly, you can vary the size of the average check if it is subject to seasonality.

The simplest option for calculating income is calculating based on planned monthly revenue. It is suitable if you already have an idea of ​​what amount of revenue can serve as your guide. Taking it as 100%, you can also enter seasonality coefficients for planned revenue.

The third option for calculating income is calculation depending on the production and sale of products and services. It is convenient primarily for manufacturing companies. In it, you can calculate revenue by entering planned sales volumes for each product you sell.

To do this, you need to fill in the fields “Product name”, “Unit of measurement”, “Sales cost per unit. rub.” and “Sales volume per month, units.” For example, in the case of pancakes, we can separately set sales plans for grilled pancakes, pancakes with salmon, pancakes with salami, pancakes with sweet fillings, and so on. If your product pricing and sales figures vary by season, you also set seasonality factors for these metrics. Once you have completed filling in the data for one product, you can add the next product by clicking on the orange “+” icon.

Stage 6. Variable costs. After filling out your income data, you will be asked to enter your variable costs. The content of this step will depend on which of the three income calculation methods described above you choose. For example, with a simplified entry based on revenue, you will be asked to indicate only a single average amount of variable costs. If you are making calculations based on the size of the average check, then you will need to determine the costs of average bill. If calculations are made for each product separately, then variable costs will need to be indicated for each product.

In our example with a pancake cafe, to simplify the calculation, we took the cost of the most popular grilled pancake on the menu, which costs 135 rubles, as the size of the average check. Having calculated the cost of the ingredients included in one pancake (flour, milk, eggs, sugar, vegetable and butter, chicken meat, onions, tomatoes, cheese and white sauce in the required proportions), and also adding to this the cost of packaging, we determined the cost in the amount of 37 rubles. This amount became our cost for the average bill.

Stage 7. Fixed costs. The next step is called “Fixed costs”. Here you need to enter constants monthly expenses. This could be rent, advertising, utilities, telephony and the Internet, office supplies, household equipment, depreciation, fuel and lubricants, etc. Much of this you can choose from a pop-up list. If the required column is not available, you can select your option. Fixed expenses also provide the ability to set seasonality coefficients for any expense item.

The key expense items for the pancake cafe were rent, advertising and utility bills (87 thousand rubles). We combined all other minor expenses into the “Other” item (6.8 thousand rubles).

Stage 8. Employees. Next, enter information about the company’s personnel. For convenience, the application is divided into administrative, trading, service, main and accounting. You need to indicate the employee's position, his salary and the number of employees holding a similar position. If employee salaries vary depending on the season, it is possible to indicate this using seasonality factors.

Accordingly, in the example of a pancake cafe, we enter all the necessary administrative staff in the person of the general director and administrator, the main one - in the person of the cooks, the sales one - in the person of the cashiers, and the service person - in the person of the cleaners. For the first time, to reduce costs, we choose a self-service format, so there is no need to include waiters in the service staff. By the way, if you suddenly want to add more employees or make any adjustments to the project after some time, you can always find it in the archive of the “Business Calculations” application.

Stage 9. Loan and other income. At this stage it is necessary to indicate sources starting capital. Namely, how much was raised from own funds (filled in the “Own funds” section), and how much was borrowed (filled out in the “Credit” column). In the “Loan” section, in addition to the borrowed amount, you must also indicate the interest rate and loan term. In case borrowed funds will not be involved, the fields in the “Credit” section should not be filled out. It should also be remembered that the amount of own funds should take into account not only the investment costs indicated at stage 3, but also working capital, necessary to cover losses in the first months of operation.

In our case, the Cafe-Pancake House project will be fully financed from our own funds in the amount of 1,254,000 thousand rubles, 250 thousand of which will be working capital.

Results. Depending on the data you enter, the program will calculate all the main financial indicators, made for a three-year perspective, i.e. for 3 years of the project's existence.

At the top of the screen, sometimes you can see a message in red font informing you that your project is unprofitable or that some of its indicators cannot be calculated correctly. In this case, especially if the results obtained do not satisfy you either, you can return to any of the 9 stages we described and make adjustments. For example, reduce fixed or variable costs, or increase income items. In this case, the data entered in the fields of other sections will be saved and you will not need to enter them again.

In the results section you can find a brief report that shows annual indicators for revenue, net profit, and variable costs.

From the data presented above, for example, we can see that a pancake cafe, with the parameters we have entered, will be able to bring in up to 1,215 thousand rubles by the time it reaches planned sales volumes. profit (yes, yes, this may not be real, but this is just an example). Moreover, the first month of sales will be unprofitable, requiring the entrepreneur to make additional investments in the amount of almost 160 thousand rubles from the working capital fund.

The payback period, cash balance, and break-even point of the project are also given. From the data obtained for a pancake cafe, we see, for example, that the establishment will pay for itself after 5 months of operation, and its break-even point will be almost 120 thousand rubles.