Business planning system. Entrepreneurial activity Planning of entrepreneurial activity, the essence and stages of implementation

The formula for entrepreneurship is simple: maximizing profits with minimal risk. The most important features of entrepreneurship are risk, mobility, dynamism of entrepreneurial actions. An entrepreneur, as they say, does not sit still, he is constantly looking for something new. In order to withstand competition, he continuously improves the technology of his production, adjusts the price of goods, their quality in accordance with the changes taking place in the environment of his action.

Unlike established forms economic activity Entrepreneurship is characterized by the fact that the entrepreneur undertakes everything for which the consumer is ready to pay money today. Goods and services are understood here in the broad sense of the word: it can be buildings and structures, housing, property, consumer and manufactured goods, information, intellectual product, money, currency, securities and any other goods, works and services. But in order to sell any product, you need to have it. The entrepreneur makes this product himself or receives it, and then sells it. Based on this, entrepreneurship is divided into industrial, commercial and financial. Each form has its own specifics, features and, therefore, its own technology. Being relatively independent species entrepreneurial activity, they penetrate and complement each other, i.e. one activity may be contained in another.

A business plan is a document that describes all the main aspects of entrepreneurial activity, analyzes the main problems that an entrepreneur may face, and identifies the main ways to solve these problems Tedeev A.A., Parygina V.A. Entrepreneurship: Short course... - M .: Publishing house Eksmo, 2009 ..

Do not think that a business plan is only necessary large enterprises organizing their business on a grand scale. As the world practice shows. It is needed for all forms and types of entrepreneurship, and above all in order to carefully analyze their ideas, check their rationality, realism and thereby reduce the risk of failure. In addition, a business plan is needed to provide those from whom the entrepreneur is going to borrow money or other property for the implementation of the project, in order to promote the feasibility of the conceived business and the ability to repay the loan. Leased property.

Typically, a business plan consists of the following sections: product (service) description, competitor assessment, marketing strategy, production plan. Organizational plan, financial plan.

The first section of any business plan is a description of the product (service) that the entrepreneur is going to produce or provide. In this section, you need to answer the following questions:

1. What needs is intended to satisfy your product (service)?

2. What useful effect can you get from your product (service)?

3. How does your product (service) differ from your competitor's?

A useful effect is what the product is purchased for. Distinctive features of a product are what makes it possible to obtain a beneficial effect. However, you should not rely solely on the merits of the product. Better to focus on maximum market satisfaction. Two elements - the consumer properties of the product and the price - are decisive for the buyer when making a purchase and the main component of the competitiveness of the product, reflecting its difference from the competitor's product.

Ultimately, people love to buy what they like, not what they are offered. This should always be remembered by the manufacturer of the product. A very important and often overlooked point is the visual representation of the product. Without this, you yourself will not have a complete idea of your future problems and costs.

In the same section, you should describe the main qualities of your product (service), its appearance, if necessary - its packaging, and service. At this stage, it is advisable to estimate the price of the product and the costs that will need to be carried out during its manufacture. That will determine the estimated profit. This means your chances of success or failure.

The second section of the business plan is the study of the market for goods or services. Insufficient analysis of the market and potential consumers, their tastes, demands, financial opportunities, etc. is one of the most common reasons business failures. Therefore, before you put the business on a grand scale and take it seriously, you should carefully study the market. This will make it possible to determine the circle of consumers, the capacity of the market for goods (services) and, consequently, the volumes of their production and sale, the resources required for this.

If it is difficult to conduct reliable market research or it is rather expensive for a beginning entrepreneur, you can make a trial batch of goods, the sale of which will provide valuable information about the market, especially if you yourself are directly involved in the sale of goods or the provision of services.

From a trial sale, you need to get the most of the information you are interested in. It is useful to ask the consumer what changes they would make to the appearance, quality parameters, packaging, rendering service... At the same time, do not strive to satisfy the interests and needs of all consumers at once, aim your product or service at a certain circle of consumers A. Yu. Ufimtseva. Business planning. - M .: Infra-M, 2008 ..

The third section of the business plan is devoted to competitor analysis. It should not be thought that in the conditions of our unsaturated market, such analysis is a waste of time, effort and money. After all, the situation can change at any time, and you orient your business with the expectation of the future. It must answer the following questions:

1. Who is your competitor today and in what state is his business?

2. What are the differences between your product (service) and a competitor's product (service)?

3. What are, at least in general terms, the chances and opportunities for new competitors to emerge?

4. How do you expect to surpass them?

The purpose of this section is to make it easier to choose the appropriate tactics for competitive struggle and to warn your company against other people's mistakes. Among typical mistakes include attempts to penetrate the oversaturated market. A detailed analysis of competitors' actions can force a change in strategy and make adjustments to current activities in order to more successfully resist their rivals.

The fourth section is the marketing plan. In the most general view Marketing is the interconnection of two sides: a comprehensive study of the market and potential consumers and the overall promotion of goods (services) to this potential consumer. "Produce what is bought, not sell what is produced" is the main formula of marketing. Since in the previous sections one way or another was made an assessment of consumers and competitors, in this section of the business plan you should be most interested in the second part of marketing: how to make production and bring the product to the consumer. The goods must be delivered to a potential consumer and conditions must be created to turn demand into real demand. The commercial success of firms largely depends on how rationally organized the movement of products in the sphere of circulation. According to marketers, product distribution is second only to product quality as the main reason for choosing suppliers.

Main elements:

1.the distribution scheme of your product,

4. methods of stimulating consumers,

5. forming and maintaining a good opinion of your business.

The fifth section of the business plan - the production plan - contains a description of all production process... It is prepared only by those entrepreneurs who are going to be engaged in the production of any product or service.

The main task of the section is to confirm with calculations that the company being created is able to actually produce the required amount of goods (services) in the right time frame and with the required quality.

Here, first of all, you need to answer the questions:

1. Where will the goods be produced - at the existing or new plant?

2. What capacities will be required for this today and in the future?

3. Where, from whom. Under what conditions will raw materials, materials, components be purchased?

4. Is there a production cooperation and with whom?

5. What equipment will be required and where do you plan to purchase it?

At the same time, the issue of control over the quality of products is being resolved.

The sixth section of the business plan is organizational plan, in which it comes about who you are going to organize your business with and how you plan to establish its smooth and successful functioning. In this section, you need to resolve the following issues:

1. What kind of specialists do you need to run your business successfully?

2. On what conditions will you attract specialists - on permanent job, under the contract, as part-time workers?

3. How will the work of each employee of the company be paid, on what principles and conditions will the incentives be carried out?

For the sake of clarity and consistency of work, it is necessary to determine the organizational chart of the company, indicate who and what will be engaged, who and how will coordinate, control and interact with all employees of the company.

This section of the business plan is often overlooked and organizational confusion is one of the reasons for business failure.

The seventh section of a business plan is a financial plan. It summarizes in value terms the possible outcomes of the decisions made in the previous sections of the business plan.

The financial plan includes: calculating the amount and determining the source of funds needed to organize the business, forecasting sales volumes, the balance of cash expenses and receipts, the table of income and expenses, the consolidated balance of assets and liabilities of the enterprise, the break-even schedule.

In case if own funds there is not enough to organize the case, you have to resort to loans. However, before you take it, you need to calculate the need for Money Oh. Another way to attract the necessary funds is to find a partner willing to invest their money, this or that capital in the business.

The forecast of sales volumes will give an idea of the market share that will be covered by the manufactured products.

Balance cash income and costs - a document defining the amount of money invested in a project with development in time from the moment the organization of the company began.

The table of income and costs shows: income from the sale of goods, costs from their production, total profit from sales, general production costs, net profit.

The consolidated balance sheet of the company's assets and liabilities is drawn up at the beginning and end of the first year of the project's existence. It serves as a basis for the assessment by experts of commercial banks of the quality of funding sources and the feasibility of investing capital Entrepreneurship: A Textbook for Universities / Ed. M.G. Lapusta. - M .: INFRA-M, 2006. - 448s ..

It is recommended to end the section with a break-even chart. The graph makes it possible to determine the volume of production at which the firm will begin to make a profit. Qualified solution financial issues is one of the most critical problems for entrepreneurship. The profitability of the entrepreneur's activities and the success of the business largely depend on this.

The development of a business plan makes it possible to soberly assess your enterprise, to identify its weak and strengths What will be required for the implementation of the enterprise's activities, assess the opening prospects, anticipate possible difficulties, prevent them from developing into a serious problem, establish the true cause of the problems, and therefore find ways to solve them.

Planning broadly understood, it is the process of selecting goals and decisions necessary to achieve the selected goals. In a narrower sense planning Is the view management activities, a way to optimize the actions of an economic entity.

In the conditions of market relations, one of the regulators of the actions of business entities are the prices of goods and services. Entrepreneurs, as business owners, are forced to obey the economic laws of value, supply and demand, market pricing, due to the fact that these laws operate objectively, regardless of the will and consciousness of people. On the other hand, entrepreneurs not only obey the laws of the market, but also strive for independent decision-making, their behavior in decision-making is purposeful and deliberate. In other words, entrepreneurs plan the activities of an enterprise.

In foreign science and practice of planning the future of corporations, there are four main types of temporal orientation:

1 Reactive planning aimed at the past. At the same time, any problem is investigated from the point of view of its past development. Reactive planning is done from the bottom up.

2 Inactive planning is built on present satisfaction. Entrepreneurs in this case do not show any desire for any serious changes in the activities of their enterprise.

3 Preactive planning is based on forecasts, focused mainly on future changes and the search for optimal solutions, carried out from the top down.

4 Interactive planning, based on the assumption that the future of the enterprise is subject to control and largely depends on the conscious actions of the people taking management decisions... It presupposes the interaction of the past, present and future as different, but not separable types of planning.

Until recently, the most common type of planning was inactive planning, although it is gradually beginning to give way to preactive planning.

The planning process in the enterprise is divided into two main stages: strategic planning and tactical planning. Strategic planning- this is planned work, including the development of forecasts, programs and plans, which provide goals and strategies for the behavior of control objects in the future, allowing these objects to function effectively and quickly adapt to changing conditions external environment. Tactical planning Is the process of making decisions about what the enterprise should do and how resources should be allocated and used to achieve strategic goals. The main difference between strategic and tactical planning can be seen as the difference between goals and means of achieving goals. In planning the activities of an enterprise, the concept of operational planning is used. Operational planning - actually component tactical planning, but it can cover a short period of time (decade, month, quarter, etc.) and is associated with the planning of individual operations in the general business cycle (for example, marketing planning, production planning, budgeting, etc.).

The planning process usually goes through several stages (stages):

1 Developing common goals

2 Defining specific tasks

3 Choosing the main ways and means of achieving them

4 Control over their implementation.

Enterprise planning can be beneficial if done well. All employees of the enterprise should be involved in the discussion and drawing up of plans, however, top managers of the enterprise, employees of the planning department (or a group of planners as part of the economic department), heads and specialists of departments take part directly in the planning process.

78 Problems of Business Analysis: Cost Analysis

In a market economy, an entrepreneur is faced with the task of determining the optimal volume of product sales. Different volumes of production of goods require different costs in terms of volume and structure. It becomes practically necessary to separate fixed and variable costs from gross (total) costs.

Fixed costs do not depend on the volume of production and can be controlled in the long term. By their economic nature, fixed costs are costs of creating conditions for a specific activity, costs of maintaining buildings, premises, rent, remuneration of administrative staff, deductions for compulsory property insurance, depreciation deductions, etc.

Variable costs change with the volume of production and are usually determined by this volume. The economic nature of variable costs is the cost of the practical implementation of the activities for which the firm was created. These include the cost of raw materials, supplies, fuel, gas and electricity, labor costs. At each enterprise, the differentiation of costs for fixed and variable is carried out on the basis of an analysis of specific items that determine business costs and form the price of the enterprise.

The classification of costs for fixed and variable costs has real economic meaning and is widely used in foreign practice when solving problems such as assessing competitiveness, identifying the possibility of increasing financial stability, determining the break-even point, etc. Calculation of the break-even point is the prerogative of the price managers of the company and is used when deciding on prices. The break-even point shows the volume of production at which the enterprise's income (revenue) will be equal to costs, and profit will be zero.

Break even is defined as a relation fixed costs production to the difference between price and variable costs per unit of output. From this ratio, you can determine the maximum amount of production costs, you can calculate the minimum selling price of products.

The practical value of separating fixed and variable costs is as follows:

Helps to solve the problem of regulating mass and profit growth based on the relative reduction of certain costs with an increase in revenue;

Helps to judge the return on costs and makes it possible to determine the stock financial strength(the difference between the actual sales volume and the break-even point);

Opens the possibility of using the method marginal cost in pricing.

Determination of the optimal pricing strategy of an enterprise is possible only with further analysis of changes in costs depending on various volumes of production of goods.

Gross costs represent all business costs associated with gross output, it is the sum of fixed and variable costs of the enterprise.

Limit(margin, or incremental) costs represent an increase in costs with an increase in production per unit of output.

Average costs represent the quotient of dividing gross costs by the volume of goods sold. By comparing average costs with the production price of a good, you can determine whether production is profitable.

Analysis of the change in marginal cost is very important for optimizing the behavior of the firm. If the average costs show the profitability of the enterprise in general, then the marginal costs are profit maximization. For example, if an increase in sales by one unit increases income to a greater extent than increases costs, then the level of production at which profit will be maximum has not yet been achieved and the firm should expand the production of this product. If the growth rate of costs turns out to be large, then the level of production is already higher than the optimal one and the expansion of production is undesirable, since it can lead to a decrease in gross profit.

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Chapter 4. Organizational and managerial functions of the enterprise

4.3. Organization of planning of enterprise activities

The development and implementation of enterprise strategy and tactics requires an appropriate organizational structure that enables effective planning.

Planning in a broad sense is the process of selecting goals and decisions necessary to achieve the selected goals. In a narrower sense, planning is a type of management activity, a way to optimize the actions of an economic entity.

In the conditions of market relations, the main regulator of the actions of business entities are prices for goods and services. Entrepreneurs, as business owners, are forced to obey the economic laws of value, supply and demand, market pricing, due to the fact that these laws operate objectively, regardless of the will and consciousness of people.

On the other hand, entrepreneurs not only obey the laws of the market, but also strive for independent decision-making, their behavior in decision-making is purposeful and deliberate. In other words, entrepreneurs plan the activities of an enterprise.

Any enterprise in its activities is faced with uncertainty. Planning is a tool for overcoming uncertainty. In the textbook "Strategic planning", ed. E.A. Utkin, planning the activities of an enterprise is classified according to three criteria:

1. The degree of uncertainty in planning.
2. Temporal orientation of planning ideas.
3. Planning horizon.

Depending on the degree of uncertainty, planning systems are divided into deterministic and probabilistic. Deterministic systems assume a completely predictable environment and reliable information. Probabilistic planning systems are formed under conditions of incomplete information and uncertainty of results.

Temporal orientation allows distinguishing 4 types of planning:

1. Reactive planning aimed at the past. At the same time, any problem is investigated from the point of view of its past development. Reactive planning is done from the bottom up.
2. Inactive planning is based on present satisfaction. Entrepreneurs in this case do not show any desire for any serious changes in the activities of their enterprise.
3. Preactive planning, focused mainly on future changes and on finding optimal solutions, is carried out from the top down.
4. Interactive planning, based on the assumption that the future of the enterprise is subject to control and largely depends on the conscious actions of people who make management decisions. Interactive planning is actually an ideal construction, but not a practical model of enterprise management.

Until recently, the most common type of planning was inactive planning, although it is gradually beginning to give way to preactive planning.

According to the duration of the planning horizon, there are 3 types:

1. Long-term planning, covering a period of 10 years and more.
2. Medium-term planning for a period of 3 to 5 years.
3. Short-term planning, usually 1 year.

The planning process in the enterprise is divided into two main stages: strategic planning and tactical planning.

Strategic planning is a planned work that includes the development of forecasts, programs and plans, which provide goals and strategies for the behavior of control objects in the future, allowing these objects to function effectively and quickly adapt to changing environmental conditions.

Tactical planning is the process of making decisions about what the enterprise should do and how resources should be allocated and used to achieve strategic goals.

The main difference between strategic and tactical planning can be seen as the difference between goals and means of achieving goals.

In planning the activities of an enterprise, the concept of operational planning is used. Operational planning is actually an integral part of tactical planning, but it can cover a short period of time (decade, month, quarter, etc.) and is associated with the planning of individual operations in the general business cycle (for example, marketing planning, production planning, budgeting, etc.). etc.).

Top management determines the main stages and sequence of planning, develops goals for the development of the company, the strategy of the enterprise, makes decisions on strategic planning.

Planned workers, middle and lower-level managers are engaged in the development of tactical and operational plans, and the bulk of the planning falls on the planners.

For better planning, it is advisable to involve a planning consultant.

The final decisions related to the approval of the prepared draft plan are made by the top management.

This might be interesting (selected paragraphs):
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In the process of entrepreneurial activity, entrepreneurs have to develop and implement entrepreneurial projects, representing a program of action, measures for the implementation of entrepreneurial

th idea. In medical and medical-production activities, these can be projects for the organization of the provision of medical services, the provision of certain types medical care, creation of treatment centers, production and sale of medicines, medical equipment, medical consultations, development of non-state forms of education.

The scheme for implementing an entrepreneurial project is shown in Fig. 32.

Every entrepreneurial project is always based on commercecheskaya an idea that is later transformed into a specific concept. Pondering concept of the project, the entrepreneur clarifies the characteristics of the project product (medical service or medical product), estimates how much of this product he can produce and sell, determines the costs associated with this, compares them with the expected profit, and ultimately makes a conclusion about the feasibility or inexpediency of its implementation.

At the next stage, the concept of an entrepreneurial project continues to be concretized, turning into a detailed action plan - business plan. Concept formation and business planning are sequential-parallel procedures. You can start planning even before the end of the formation of the concept, but at the same time it should be borne in mind that any change in the concept can somehow affect the business plan, and individual results obtained at this stage of planning can, in turn, have a significant impact on the concept. project and even force to abandon its implementation.

Rice. 32. Stages of the implementation of an entrepreneurial project.

A serious check of the concept of the project and the main provisions of the business plan begins already at the stage conclusion of contracts. Regardless of the type of activity, in the process of implementing each project, an entrepreneur has to sign many different contracts with the owners of the entrepreneurship factors he needs and the buyers of the goods and services he produces (supply, sale, lease, contract, labor contracts). Preliminary agreements with suppliers of the main factors of entrepreneurship and consumers of finished products should be concluded as early as possible, preferably even before the start of the project, in order to obtain relative guarantees that the implementation of the project will not suddenly fail due to the absence, for example, of some very simple and cheap but badly needed parts, and all products manufactured by the entrepreneur

will find its buyer. Problems arising at the stage of concluding contracts, as a rule, tend to become more and more aggravated in the future and, as a result, can cause the failure of an entrepreneurial project.

The production stage of the product of the entrepreneurial project is preceded by the initial stage of the stage resource provision project. At this stage, in accordance with the technology of each specific production, a sufficient amount of production stocks is accumulated, which then, at the next stage of the project, are converted into finished products... Replenishment of production stocks is carried out either within the terms established by previously concluded contracts, or as needed.

When planning the resource provision of the project, it is important to correctly assess the need for production stocks. Lack of inventories can lead to downtime and even a complete stop of the entire production process, and their excess can lead to additional non-productive costs. Thus, timely concluded and correctly drawn up contracts that ensure the systematic flow of resources can save both time and money.

The considered stages of entrepreneurial activity are just a prelude to the main thing - production and implementation product of an entrepreneurial project (goods and services). The priority in the market conditions of management belongs not to production, but to the sale (sale) of the produced product. The fate of the entrepreneurial project, its effectiveness and the profit that it will bring to the entrepreneur ultimately depend on how much of the product and at what price it will be possible to sell, as well as in what time frame it will be done.

The implementation of entrepreneurial projects is most often carried out on the basis of business plans developed for this purpose.

Business plan- this is a pre-planned, practically feasible system of coordinated, interconnected in time, entrepreneurial actions that ensure the achievement of the goals of the entrepreneurial project.

The business plan of an entrepreneurial project has two main tasks:

helps the entrepreneur to assess the rational scale and expected results of the project;

contributes to the achievement of mutual understanding between the entrepreneur and his partners, commercial partners and external investors interested in the implementation of this project.

The approximate structure of a business plan.

Introduction (overview section).

Historical background (description of the project participants).

Description of the entrepreneurial project.

Product description of an entrepreneurial project.

Results of the research of the sales market of the product of the entrepreneurial project.

Marketing strategy.

Organization of production of a product of an entrepreneurial project.

Project management.

Staffing of the project.

10. Financial plan.

The introduction (usually no more than two pages) is the most important section of the business plan; this section should contain basic information about the business project that is of greatest interest to potential investors. As entrepreneurial practice shows, on how fully and convincingly the main advantages of an entrepreneurial project are demonstrated in the introduction, it largely depends on whether someone ever wants to finance it and take part in its implementation.

The second section of the business plan - historical background - is devoted to the description of the initiators and main participants of the project, which can be both commercial and non-profit organizations and individual entrepreneurs. The main purpose of this section is to convince partners and potential investors that with such a composition of participants this project will be successfully implemented. Therefore, it is useful to indicate several economic indicators, to cite a number of facts that positively characterize the participants in the project. In particular, for doctors in private practice, for example, information about professional education, the availability of an academic degree and academic (honorary) title, scientific publications, previous work experience can be of great importance, for commercial organizations - a mention of projects in which they took part ...

Description of the entrepreneurial project contains the most general information about the project as a whole, justification of the design concept, goals and objectives of the project, expected results, assessment of effectiveness, a list of the main types of resources required for the implementation of the project, including investments, and sources of their receipt.

Description of the entrepreneurial product.

Talking about the product of the project, special attention should be paid to its features and elements of novelty, the most significant, from the point of view of the consumer, to emphasize its advantage over other similar products. In the case when a product is an object of intellectual property (for example, an invention, a computer program or a database, a new medicine, know-how), it is necessary to foresee the possibility of its legal protection and stipulate the conditions for the distribution of rights to it between the project participants. A product in the form of a medical service should be represented by its content, quality, usefulness, and benefits.

Market research for the product of an entrepreneurial project.

The main tasks of researching the sales market for the product of an entrepreneurial project are:

determination of the circle of sellers and potential consumers of the product of the entrepreneurial project;

analysis of supply and demand in the market for medical services and medical supplies and identification of factors affecting their ratio.

In the process of researching the market for medical services and medical products, the following main stages can be distinguished:

1. Statement of the research problem and determination of the nature and amount of the required information.

As shown in Ch. 5, the definition of a marketing strategy is reduced to the choice of one of the following conceptual approaches to the organization of entrepreneurial activity:

production improvement concept;

product improvement concept;

the concept of intensifying commercial efforts;

marketing concept;

social marketing concept.

An approach based on a combination of the listed strategies is also possible.

One of the most important elements of a marketing strategy is a pricing strategy.

Organization of the production of the product envisaged by the project.

This section of the business plan is necessary, first of all, when planning industrial entrepreneurship, however, if we take production broadly, meaning the release of goods, the provision of services, the execution of work, the creation of a material and spiritual product, then the elements of production activity are found in any type of entrepreneurship. In general, the section contains information about production areas, fixed assets of entrepreneurship, production facilities that ensure the release of the planned volume of an entrepreneurial product of a given type and quality.

what are the location of production facilities and the advantages of choosing these places;

what equipment is planned to be used for the production, transportation, storage, delivery of the product;

data on production technology and materials used;

methods of achieving the required quality, means of technological control and quality control;

sources of supply with raw materials, materials, energy, equipment.

Entrepreneurial project management requires preliminary establishment of the structure of the management body, the composition of the persons included in this body, their functions, rights, powers. At the same time, the choice of methods for managing the implementation of the project, methods that stimulate its effective implementation, forms of accounting and control is carried out. The section "Project Management" also includes a coordination plan and a schedule for implementation. design work... Small projects can be managed by the entrepreneur himself, the owner of the business, but for the implementation of more complex projects it is necessary to involve the management apparatus of the company, managers or create a special management body, involving specialists, consultants, system analysts.

Project staffing designed to meet the needs of the project in different categories of workers required to perform a range of work,

provided by the project. The production personnel of the project can be formed from the existing employees of the entrepreneurial organization, through the hiring of new employees, through training and retraining, training, advanced training.

Financial section of the business plan is intended to give an idea of the needs of the planned business operations in financial resources, sources and methods of obtaining them. When compiling this section, methods of calculating costs and expenditures of funds are widely used.

First of all, the amount of starting money capital required for the deployment of the planned business is determined. Then, the sources and conditions for obtaining start-up capital, methods and terms for the return of borrowed funds are established.

Based on the forecast of sales volume and market prices for the goods and services offered by the entrepreneur, the forecasted revenue from sales in general and for individual periods of the business plan is determined. Next, the estimated level of costs for the planned business transaction is established. The comparison of income and costs reflects the turnover and balance of funds, which should be reflected in the business plan. It is usually customary to calculate the expected income and expenses by months and evaluate on this basis how the profits of the company and entrepreneurs change in the course of the entire business operation.

What is an entrepreneurial project? What are the main stages of its implementation?

Why is a business plan developed, what is its structure?

What data does the description of the entrepreneurial project and product in the business plan contain?

What actions should an entrepreneur plan in terms of studying the sales market and developing a marketing strategy?

What measures for organizing production are foreseen in the business plan? How is the management of an entrepreneurial project organized?

What does project staffing mean?

What data includes financial section business plan?