Project financing structure business plan

Financial planning is one of the vital segments of organization management. Many owners of medium or small businesses prefer to keep control over financial flows in their hands, fearing to delegate such responsible powers to their subordinates.

However, as the company develops, it becomes more and more difficult for the owner to control the accounting, even though the time they spend on working with accounts grows in proportion to the company's turnover.

This happened, for example, with Nikolai Goncharov, the owner of the international company "iPromo":

“The company was making about three million dollars and my income was less than ten thousand. I didn't understand why I was doing this at all. "

The introduction of the financial planning tool helped Nikolay reduce his work with current issues to four hours a week, cut the staff in half, and also put things in order in finances.

The essence of financial planning processes

Business process planning, including financial planning, can be called the search for the correct sequence of actions that will help determine the most profitable direction of the company's activity and growth.

The planning of financial processes is part of the overall development plan: it is a documented relationship of actions for the formation and use of cash reserves: the main task of financial planning is to consolidate a stable and economically viable balance between assets (property) and liabilities (sources of income ) organization.

In practice, there are three main planning methods:

  • “bottom-up”: production systems managers develop documents justifying the financing of their departments, which are combined and coordinated by an authorized person or body;
  • “top-down”: the financial planning process is detailed according to the hierarchy of departments, that is, the needs of production structures are adjusted to the tasks of the main plan;
  • counter planning, when the amount of funding is approved "from above", and the head of the department distributes it according to cost items at his own discretion; after amendments and approvals, the project is included in the main plan.

Business on tow trucks


Task 1. The essence and characteristics of the section of the business plan "Financial plan" ……………… .. Task 2 ………………………… .. References …………… …. …… 11


A business plan is a document designed to convince a potential investor that the profit from the money invested in a specific entrepreneurial project will be at least not lower than the bank interest rate acceptable to the investor.

Usually the main elements of a business plan are, as S. writes. Golovan and M. Spiridonov: title page, introductory part (project summary), analytical section, substantive section (essence of the project) and sections of internal planning. The business plan can be more complex in terms of the sections included in it and the issues to be resolved.

The key section of a business plan is undoubtedly the financial plan. It includes information on the plan of income and expenses associated with the production and sale of a product during a certain time of its life cycle, on the balance of income and expenses for individual products (if there are several), on the profitability and payback period of the project. All calculations in the financial section must confirm that, starting from a certain level of production of a good, its output will be profitable.

The financial plan, as part of the business plan, is usually divided into two subsections: - financial plan; - financing strategy.

It is desirable to include the following points in the first subsection:

1. Sales volume forecast. The study of this issue gives an idea of ​​the market share that is planned to be won in the near future, based on the optimal volume of production with the existing production capacity of the enterprise. This forecast is usually made for three years;

2. Income and payment plan. It is advisable to draw up this plan of receipts and payments in the form of a table for three years. Items and amounts of investment, receipts from product sales are reflected as follows: first year - monthly, second year - quarterly, third year - in total for twelve months. The main objective of the plan is to check the future liquidity of the firm and the synchronization of cash receipts and expenditures. The content of the plan of receipts and payments is reflected in table 1.

Table 1 Plan of receipts and payments

3. Income and expense plan. It is advisable to draw up this plan of income and expenses in the form of a table for three years. Income and expenses are shown as follows: first year - monthly, second year - quarterly, third year - for a total of twelve months. The main task of the plan is to show how the profit will form and change. The content of the plan of income and expenses is reflected in table 2.

Business on a tow truck can bring good income, but only with a competent business plan and constant monitoring of personnel and equipment

Among all sections of the business plan:

  • Cover Page
  • Confidentiality Memorandum
  • Executive Summary
  • Investment Plan
  • Marketing plan
  • Production plan
  • Organizational plan
  • Financial plan
  • Risk analysis

the finance section is responsible for providing summary monetary information. In general, all business plans can be written using different techniques and according to different requirements. Their format will largely depend on the goals of the project, its scale and main characteristics. The same differences may be present in the financial sections of such plans, however, as a rule, the process of writing this chapter can be divided into several main stages, namely:

  • Estimated standards;
  • General production costs;
  • Cost estimate and calculation of the cost of goods or services;
  • Report on the main financial flows;
  • Profit and loss statement;
  • Estimated financial balance of the project;
  • Analysis of key financial indicators;
  • Description method (methods) of financing.

The structure of the financial plan of the business plan

Calculation standards

This clause must define and describe the following points:

  • Prices that will be indicated in the business plan (constant, current, with or without taxes);
  • Taxation system, amount of tax, terms its payment;
  • The time frame covered by the business plan (planning horizon). As a rule, this period is about three years: the first year is described in more detail, divided into monthly periods, while the following years are divided into quarters.
  • Indicate the current inflation rate, inflation data for the last few years. Taking this factor into account regarding the prices of consumables, raw materials, etc. - everything that will need to be purchased for the implementation of the described project.

General operating expenses

The salary data correlates with the information previously stated in the organizational and production plans.

Variable, ad hoc costs depend on the characteristics of production, goods, services. Various factors can be taken into account here, for example, seasonality. It is possible to make correct calculations of variable costs only by analyzing the volumes of goods or services provided and the approximate levels of sales.

Fixed, regular costs depend on the only variable - time. These expenses include expenses for business management, marketing, premises support, equipment maintenance, etc.

Home »Financial plan: Detailed calculation of a business plan with examples

The section containing the calculations of the main economic indicators in the business plan is decisive, this is the main criterion for determining the feasibility of creating a project.

All parts of the business plan are reduced to the financial part, and the profitability of the business depends on how well the mistakes are made in the project.

Contents of this article:

When making a financial model of a future business, it is important to take into account not only future economic benefits, but also make a forecast of costs, including unplanned ones.

Providing competently all the calculations in the financial section of the business plan, you can immediately determine the profitability of the project and prevent losses. Let's try to figure out what indicators should be taken into account when drawing up a financial plan.

Content of the financial part of the business plan

A financial plan as an integral part of a business plan is fundamental when planning a business. All calculations must be done very carefully.

The financial part consists of the following sub-items:

  • forecast of the main indicators of financial activity;
  • planning of cash flows;
  • forecast of the company's balance sheet.

Important: the planning of key indicators is done for 5 years of the company's activity, while it is very important to take into account the costs of starting a business.

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All-Russian Correspondence Financial and Economic Institute

Department of Financial Management

Development of a business plan for the financial recovery of the organization

Chapter 1. System of mechanisms and measures for financial stabilization

Chapter 2. Financial recovery of enterprises

2. Solvency recovery models

2. Financial recovery plan

The development of market relations in our country, the aggravation of the struggle for sales markets, the integration of the Russian economy into the world economic community inevitably raises questions of increasing the competitiveness of industrial enterprises, which means clear planning of their activities and quick response to changes in operating conditions.

The relevance of the study is due to the fact that in order to successfully move forward, an enterprise needs to know what its current state is and how to fix the situation if it worsens (which levers to use most effectively).

The process of uneven development of the economy and even more so of its individual parts, fluctuations in production and sales volumes, the occurrence of significant production declines, which is characterized as a crisis situation, should not be considered as a confluence of unfavorable situations (although for an individual enterprise this may be and so), but as a certain general pattern inherent in a market economy. Crisis situations, for which no appropriate preventive measures have been taken, can lead to an excessive imbalance in the economic organism of the enterprise with a corresponding inability to continue the financial support of the production process, which qualifies as bankruptcy of the enterprise. Overcoming this state requires the use of special measures (procedures) or the termination of the enterprise and its liquidation. And this, as world practice shows, also cannot be regarded as an accident.

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