The structure of the business plan of a public catering enterprise. Coursework: Catering Business Plan

Introduction 3

1 Description of the catering industry 4

2 Business enterprise Sudarushka LLC 7

2.1 Summary 7

2.2 Company description 7

2.3 Goods and services 8

2.4 Premises and equipment 10

2.5 Marketing plan 10

2.6 Production plan 17

2.7 Organizational plan 25

2.8 Financial plan 28

Conclusion 32

References 33

Introduction

In a market economy, entrepreneurs will not be able to achieve sustainable success if they do not clearly and effectively plan their activities, constantly collect and accumulate information both about the state of target markets, the position of competitors on them, and about their own prospects and opportunities.

With all the variety of forms of entrepreneurship, there are key provisions that apply in almost all areas of commercial activity and for different firms, but are necessary in order to prepare in a timely manner and circumvent potential difficulties and dangers, thereby reducing the risk in achieving your goals.

The relevance of the work is unambiguous - in a market economy, a business plan is a working tool used in all areas of business. The business plan describes the process of the company's functioning, shows how its leaders are going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-designed business plan helps the company grow, gain new positions in the market where it operates, and draw up long-term plans for its development.

The business plan is a permanent document; it is systematically updated, changes are made to it, related both to changes taking place within the company and in the market where the company operates.

A business plan is one of the constituent documents that define the company's development strategy. At the same time, it is based on the general concept of the company's development, develops the economic and financial aspects of the strategy in more detail, and provides a feasibility study for specific activities.

The purpose of the work is to draw up a business plan for a public catering enterprise.

1 Description of the catering industry

A very interesting, promising and dynamic segment of the restaurant market at the moment is the coffee shop market.

On the one hand, this phenomenon is new for most regions. However, the first coffee houses appeared in Russia quite a long time ago. That is, in cities that are one way or another close to Europe, where there is a large flow of foreign tourists.

It's just that coffee houses position themselves as a new element of culture - as a democratic universal institution, with a pleasant atmosphere, somewhat romantic, satisfying certain needs of visitors at different times of the day. It is assumed that in the morning you can have breakfast in a coffee shop, in the afternoon they will have lunch there, make appointments, wait, in the evening it is pleasant to spend time with a cup of coffee and dessert. Coffee houses are a relatively young phenomenon and have not yet become widespread, although this sector of the restaurant market is expected to grow very rapidly in the next few years.

Coffee houses are actively opening in new shopping centers, but they are not on the same line with the numerous fast foods that make up the food court, but somewhat to the side. This gives the owners of coffee chains the right to say that they do not participate directly in the food court and do not become on the same level as Little Potato or Rostix, but they are still an essential part of the supermarket food court.

As practice shows, guests who come to a catering establishment must also smoke and drink a glass or two of alcohol, which is what most coffee houses offer. Therefore, if you follow strict European rules, you can’t call our coffee houses coffee houses - they don’t smoke in a standard coffee house, because the smoke kills the aroma of coffee, and they don’t eat or drink alcohol, because they didn’t come for it.

The key requirements of the coffee shop market can be formulated as follows.

The success of coffee houses requires: access to high-quality raw materials of the title product - coffee, the use of professional equipment for the preparation of coffee drinks, the possibility of professional training of sales and educational personnel, an accessible location, the possession of technologies that provide a customer-friendly and ergonomic service process for staff, the presence of an atmosphere communication - the original communicative environment.

In our opinion, the success factors of the most dynamically developing public catering enterprises in general include the following.

The volume of sales (and, consequently, production) is significantly affected by the vagaries of the Russian weather: in good and sunny weather, people walk and eat in street cafes, and in rainy weather, sales can be reduced by up to half. In winter, the main volume of sales falls, of course, on closed catering outlets, but in summer the number of customers increases due to numerous street tents and open cafes.

The correct layout also has a great influence on the success of the sale: sometimes cafe owners, not understanding anything in the product layout, unsuccessfully lay out the products, and then wonder why no one buys them? In these cases, it is necessary to explain how, what and why. Colorful menus also contribute to successful sales, for example, with images of all types of products and a place for prices. The cost of printing them quickly pays off with increasing sales.

The successful attractive design of the premises, comfortable furniture, fast service and, of course, high taste qualities of the offered products can also be attributed to the success factors.

Recently, consumers are increasingly paying attention not so much to the design of dishes as to their energy value, composition and origin. "Natural" products tend to be more popular. Food additives and modified foods are becoming less and less attractive, as evidenced, in particular, by the rapid decline in the popularity of the McDonald's restaurant chain.

There are categories of consumers who fundamentally do not eat at McDonald's due to the fact that this restaurant chain uses modified products. In a competitive environment, the consumer is becoming more and more picky in choosing a place to eat and spend leisure time.

2 Business enterprise "Sudarushka" LLC

2.1 Summary

At present, the pace of life has changed and many housewives less and less have the opportunity and time to cook truly delicious, mouth-watering, fragrant pancakes with a variety of fillings.

Many of us remember with a slight sadness in our hearts the pancakes that our grandmothers and mothers prepared for us. Cafe "Sudarushka" gives you the opportunity to bring back old memories with a cup of hot tea or a glass of milk and delicious, like grandmother's, pancakes.

Our assortment will not be particularly wide at first, but this will in no way adversely affect the quality of the product. All dishes are prepared only from natural products.

On weekdays, the main visitors to our cafe will be students, schoolchildren, employees of various organizations, and vacationers are added during the holiday season. On weekends and holidays, our cafe is perfect for relaxing with the whole family. A cozy interior, friendly staff and delicious pancakes will create a wonderful, unforgettable atmosphere, and you will want to visit our Sudarushka more than once.

Also in our cafe you can celebrate memorable dates and holidays for you and your friends and acquaintances.

The essence of this project is to provide the population and guests of the resort with good, high-quality, always fresh dough products.

2.2 Description of the firm

Cafe "Sudarushka" is created with the aim of quick and high-quality service to visitors, with maximum attention to it and the offer of the highest quality products that are no different from home-made pancakes. In this regard, it is expected to extract the maximum profit, due to the volume of sales and the quality of the goods.

Due to the fact that at present there is a huge number of competitors in the service sector, close attention should be paid to the location of the future Sudarushka cafe.

Necessary conditions: it is necessary that the location be as convenient as possible for residents and guests of the resort - future visitors, but at the same time it is necessary to take into account the location of competitors, as well as the cost and availability of the necessary space in the area.

It is supposed to rent a room of 72 sq.m. the lease agreement provides for a major overhaul of the premises, exterior repairs of the building and an annual rent in the amount of 306,600 rubles.

The contract is concluded for a period of 5 years.

2.3 Goods and services

Our company will be engaged in the production and sale of pancake products and related products. Products will always be of high quality and fresh.

At first, the assortment and production volumes will be small. But later, as the consumer is conquered, the first and second will expand. And only at the second stage of development of production will develop such a type of service as ordering products via the Internet, delivery of products to your home or office.

The enterprise is registered as a limited liability company with an authorized capital of 1,470,000 thousand rubles.

Cafe "Sudarushka" plans to provide the following types of services:

baking and sale of pancakes and pancakes.

providing goods on the road service.

The range of cafes will include hot and cold appetizers, first and second courses, the wine list will be provided in full.

holding holidays, banquets, anniversaries, celebrations.

It is also planned to provide services: ordering via the Internet, by phone, delivery of goods to homes and offices.

Currently, there are many cafes on the service market that provide similar services, however, the main disadvantage of competitors' goods and services is high prices and low quality products.

Currently, there are many catering establishments in our resort. However, few of them sell products in full volume of their own production.

Pancakes are sold in the form of semi-finished products through the distribution network, or sold in crowded places (in the markets) and the service there is appropriate.

True, the so-called “grilled pancakes” have recently appeared. But they are sold cold, the prices there are not small, and the quality leaves much to be desired.

So our main competitors can be cafes, pizzerias of the city, as well as all kinds of bars.

The main advantage of the planned cafe "Sudarushka" will be the possibility of reducing costs and prices, improving quality, expanding the range of services (goods).

Our "Sudarushka" is engaged in the manufacture of products from rich yeast and without yeast dough. Pancakes have always been a traditional dish in Russia, so our consumers can easily determine that our pancakes are of very high quality. In the manufacture of pancakes and related products, preservatives and concentrates will not be used. Always, at any time of the year - only fresh, high-quality products! public food 1.1 Goals creation enterprises public food and the significance of their development Company public food- This company ...

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To implement the project of a public catering enterprise, a document is required that contains in a structured form all the information about the project, the plan and the procedure necessary for its implementation.

The concept of "business plan" can be considered both in the narrow and in the broad sense, and its content depends on the purpose of this document. There are many definitions of a business plan. So, for example, in the textbook Lakhmetkina the following concept of a business plan is given: “a form for presenting an investment project, drawn up, as a rule, at the stages of a preliminary feasibility study and containing basic information about the conditions of investment, the goals and scale of the project, the volume and nomenclature planned for production, consumed resources, as well as a specific program of action for the implementation of the project, possible economic and financial results. Investment strategy of the enterprise: study guide / N.I. Lakhmetkin. - 4th ed., revised. and additional - M.: KNORUS, 2010 - p.101. In the Modern Economic Dictionary, a business plan is considered as “a plan, a program for the implementation of a business operation, company actions, containing information about the company, product, its production, sales markets, marketing, organization of operations and their effectiveness Raizberg B.A., Lozovsky L. Sh., Starodubtseva E.B. Modern economic dictionary. 5th ed., revised. and additional - M.: INFRA-M, 2011. - 495 p. -- (B-ka dictionaries "INFRA-M").». Also, a business plan is defined as “a program of activities and / or business development of an economic entity, where a strategy and tactics are developed aimed at achieving the goals of the organization, and based on the needs of the market and the possibilities of obtaining the necessary production resources Business planning: educational and methodological complex / A .M. Loparev. - M.: FORUM, 2010. - p.11.

Numerous definitions of the term "business plan" can be summarized as follows: a business plan is a clearly structured document that sets out the main characteristics of an enterprise project, ways to implement it, justifies the attractiveness, profitability, viability, its focus, quantitative and qualitative indicators of its effectiveness , allowing to substantiate and evaluate the possibilities of the project and convince the investor of the effectiveness of the proposed investments.

It characterizes the main aspects of a commercial enterprise, analyzes the problems it faces, and justifies the possibility of solving them through the implementation of the planned project. The business plan gives an objective idea of the possibilities for the development of production, ways to promote a new product on the market, prices, the main financial and economic results of the enterprise, identifies risk zones, and suggests ways to reduce them.

The essence of a business plan is manifested through its functions. Consider the set of business plan functions proposed by A.M. Lopareva Business planning: educational and methodological complex / A.M. Loparev. - M.: FORUM, 2010. - p.11.:

1. Development of a business strategy. The business plan defines specific areas of the enterprise, its target markets and place in these markets, formulates long-term and short-term business goals, strategy and tactics for achieving them.

2. Planning. The business plan fixes the composition and indicators of goods and services that will be offered to consumers, and estimates the corresponding production and trade costs. It reflects the organizational structure of management, determines the necessary amount of funding and sources of funds.

3. Consideration of possible risks and minimization of losses. A business plan allows you to identify those difficulties that can interfere with its implementation, and outline measures to eliminate them. The development of a business plan allows you to predict various scenarios for the development of events and identify obstacles that may arise during the implementation of the project.

4. Attracting investments. A business plan, as a rule, has an external focus: it performs the function of attracting potential investors, since this document allows potential investors to evaluate the profitability and expediency of investing in a given project. A business plan helps entrepreneurs to better understand the capacity and development prospects of a future sales market, evaluate the costs of manufacturing products and compare them with possible selling prices in order to determine the potential profitability of a planned business. A correctly drawn up business plan ultimately answers the questions of whether it is worth investing money in this business and whether all the effort and money spent will pay off. It helps to predict future difficulties and understand how to overcome them. The business plan is addressed to bankers and investors, whose funds the entrepreneur intends to attract as part of the project, as well as to employees of the enterprise who need a clear definition of their tasks and prospects, and finally, it is necessary for the entrepreneur himself and managers who want to carefully analyze their own ideas, test them on rationality and realism.

5. Involvement of all employees in the process of drawing up a business plan. The business plan allows you to inform all employees about the planned actions.

The business plan must be convincing, concise, containing complete necessary and verified information, understandable to a wide range of people, and not just specialists. It is used by investors to determine the economic feasibility of investing, by lenders to make decisions on project lending based on project efficiency and the possibility of repaying the loan, directly by project participants to develop an action program and guide the implementation process, as well as government bodies to regulate and control economic relations in the line of budget financing of the project, concessional lending.

When developing a business plan, the following principles must be observed:

objectivity and reliability of input and output information;

· the necessity and sufficiency of parameters, output and intermediate data for making informed decisions at all phases and cycles of the project implementation;

· comprehensiveness and systematic consideration of the influence of all factors and conditions on the progress and results of the project;

brevity and conciseness of the business plan. As a rule, a standard business plan does not exceed 20 pages, with the exception of complex business areas, as well as venture projects;

· the absence of general and non-specific formulations, the allocation of attractive, specific, indisputable advantages of the analyzed project;

· absence of embellishments and distorted interpretation of the output and other data that influence decision making.

Business planning begins with the development of a business idea - the idea of introducing new technologies in production, a new management system, a new invention, as well as entering the market with goods or services that already exist, but guarantee a profit in conditions of low saturation of this market segment. The next stage of work on the business plan is to determine the mission of the enterprise, the formation of the goals and objectives of the project, for which the problems and prospects for the development of the enterprise serve as guidelines. Further, specific addressees are determined to whom the draft business plan will be sent (future shareholders, commercial banks, venture firms). The next element is the definition of the general structure of the generated document. Then information is collected to prepare all the individual sections of the business plan. And, finally, the preparation of the business plan itself completes this process.

In business practice and scientific literature, the methodological approach to the content and structure of a business plan is not strictly regulated. But in most countries with a market economy, the structure of the business plan is unified. In general, the structure of a business plan is determined by the specifics of the type of activity, the size of the company, and the purpose of developing a business plan. Obviously, the larger the organization, the more complex its financial activities, the more complete and reasonable the development of the sections of the plan should be, respectively, the business plan of a small enterprise in terms of composition, structure and volume can be much simpler. A business plan for a manufacturing firm should include different sections than a business plan for a service business. A business plan used for internal purposes is different from a plan aimed at attracting investments. The composition and structure of the business plan also depend on the size of the intended sales market, the presence of competitors and the growth prospects of the enterprise being created, since the larger the sales market, the more its segments must be taken into account, and with a large number of competitors, it is necessary to study the largest of them, their products and services, and, consequently, the complexity of the structure of the business plan. Particularly important market segments for the enterprise or the most important competitors for closer study can be placed in a special section of the plan.

Organizations have the right to independently choose one or another method of planning, with the help of which a business plan will be developed. There are international, new Western and Russian methods. Currently, in the Russian market, from international methods, the most famous is the development of UNIDO (United Nations Industrial Development Organization) for developing countries for the preparation of industrial feasibility studies and its electronic version COMFAR. There are also such financial modeling programs as Project Expert, Alt Invest, TEO-INVEST, INEK-ANALYTIC and some others.

The Federal Fund for Support of Small Business requires the formation of business plans in accordance with the recommendations of UNIDO international standards on the nature and structure of the information provided, where the main requirements are the following Business planning: educational and methodological complex / A.M. Loparev. - M.: FORUM, 2010. - p.16:

1. Draw up a business plan in accordance with certain standards. The business plan should be divided into specific sections such as:

· Short description;

· Business and its strategy;

· Market and marketing strategy (marketing plan);

· Production and operation;

· Management and decision-making process;

· Finance (financial plan);

· Risk factors.

2. Be persuasive and concise.

3. Present the business plan in an understandable form.

4. Do not overload with technical details and statistics. Tables, diagrams, diagrams and graphs should be used, and voluminous and evidence-based information should be placed in applications.

5. Have an objective assessment.

6. Use reliable sources of information.

There are many different standards by which a business plan has its own clear structure. So, for example, according to the standards of KPMG (an international company providing audit, tax and consulting services), the business plan structure is as follows Wikipedia, Business plan:

· Short review

Offered products and services

· Mission, goals and objectives

2. Products and services

Introduction

· Products and services

Related products and services

3. Market and industry analysis

Use of the product and service

Demographic analysis

· Competition

· SWOT-analysis

4. Target markets

target consumers

· Geographic target market

· Promotion strategy

· Sales forecast

6. Management

Organization and key personnel

Constant consumption of assets

・Pre-production costs

7. Financial analysis

· Cost of goods sold

Break-even analysis

Quantitative analysis

・Incomes and losses

· Flow of funds

Enterprise balance sheets

8. Applications

The EBRD (European Bank for Reconstruction and Development) standards offer a slightly different business plan structure, which includes the following sections of Wikipedia, Business Plan:

1. Title page

2. Memorandum of confidentiality

4. Enterprise

· The history of the development of the enterprise and its state at the time of the creation of the business plan, a description of current activities

· Owners, managers, employees of the enterprise

· Current activity

· Financial condition

· Credits

General information about the project

· Investment plan of the project

Market analysis, competitiveness

Description of the production process

· Financial plan

· Environmental assessment

6. Financing

· Schedules for obtaining and repaying credit funds

· Pledge and guarantee

Equipment and works to be financed by the loan

· SWOT-analysis

Risks and mitigation measures

7. Applications

According to BFM Group (Investment and Consulting Company) Standards, a business plan has a more complex structure, consisting of 16 sections.

So, let's highlight the main sections of the business plan, which are fundamental and without which the business plan cannot play the role assigned to it: these are sections that highlight ideas, business goals, the specifics of the enterprise product, which determine the structure of the future enterprise, its financial project and development prospects , offering a specific strategy for the behavior of the company in real market conditions Investment strategy of the enterprise: a study guide / N.I. Lakhmetkin. - 4th ed., revised. and additional - M.: KNORUS, 2011 - p.102:

1. general information, including a confidentiality memorandum;

2. brief description of the project (summary);

3. characteristics of the enterprise and industry;

4. essence of the investment project;

5. analysis of the sales market for goods/services (marketing plan);

6. investment plan;

7. production plan;

8. organizational plan;

9. financial plan;

10. risk analysis;

11. applications

In the business plan document, the first page is the title page, which indicates the full name of the enterprise, its legal address and the name of the head, the short and full name of the project, the start date of the project and its duration.

General information section contains information with the main details of the project initiator, on the legal form of activity, industry affiliation, a brief description of the project, its goals, general cost parameters and their payback, forms of financing and other basic data on the project.

A confidentiality memorandum (statement of trade secret) is drawn up to warn persons admitted to familiarize themselves with the document about non-disclosure of the information specified in it.

Overview section "Summary" should be prepared at the very end of the business plan, when all other sections are ready and full clarity has been achieved in all aspects of the project. This is one of the most important sections of a business plan. It is the essence of the project, an extremely brief version of the business plan and should contain basic data about the enterprise, personnel, products, the situation on the market and in the industry in terms of production and sales of products, the main goals of which are set by the enterprise, firm or entrepreneur, financial results , need and proposed conditions for obtaining investments, expected income, profitability, payback period. Information about the solution of social issues, if any, is also noted here.

The order of presentation of this information is quite free, however, the section should begin with the formulation of the main goal of the proposed design solutions and the purpose of the business plan being developed. The volume of the review section (summary), as a rule, is 2-3 pages. This section, to a certain extent, should meet the requirements of advertising, since it is a summary of the essence of the enterprise project. Key points included in this section:

· Main competitive advantages of the project;

· Volumes of products/services planned for release, sales volumes, production costs;

· The need for investment resources;

· Economic, social, environmental and financial results of the project implementation.

In chapter "Characteristics of the enterprise and industry" information is reflected both on the current state of the industry as a whole, on forecasts of its development, and on the enterprise in particular. The purpose of this section is to determine the need for products / services against the general background of the development of the industry. In this section, a SWOT analysis is carried out (short for English. Strenth - strength, Weakness - weakness, Opportunity - opportunity, Threat - threat). It serves as an effective tool for analyzing the enterprise in relation to the external environment. SWOT-analysis provides for an analysis of strengths and measures to strengthen them, as well as an analysis of weaknesses and measures to neutralize negative results from their influence.

"The Essence of the Enterprise Project" contains a description of the project itself, its advantages, implementation conditions, exclusivity. It outlines the prospects for the development of this project, describes the products / services planned for release, and also substantiates the successful implementation of this project. When characterizing new products, services, technical solutions, it is necessary to emphasize their uniqueness, importance for consumers, list the functional features of the product, and also give the results of a comparative analysis, taking into account the existence of analogues on the market.

· product name;

functional purpose and scope;

main technical characteristics of the product;

Compliance with standards and regulations;

cost characteristic;

· opportunities for further development;

information about patent and license protection, trademarks, copyrights and other intellectual property;

terms of delivery of products;

its competitive advantages.

IN "Marketing plan" substantiations of the planned sales volumes of products, compiled on the basis of an analysis of sales markets, are given, and a marketing strategy is being worked out. This section requires processing a fairly large amount of information. As a rule, this section is worked out at the initial stage of drawing up a business plan, since many other sections are based on it. It is he who shows the real state of affairs in the market, which is inextricably linked with the possibility and success of the project.

Here, first of all, the circle of potential consumers of products or services, that is, the target audience, is determined. To do this, the priorities that guide consumers when buying this product / service are determined. Such criteria can be the quality and price of a product / service, time and reliability of delivery, after-sales service, etc. Identification of the target audience begins with market segmentation (breaking down consumers by motivation and other characteristics), determining the size and capacity of the enterprise's product market. It is important to identify consumers who are ready to purchase products (why, how much and when), as well as to analyze the speed of product approval in the market and justify the possibility of further expansion. An analysis of the competitive environment and market saturation in this segment is also carried out: the positions of competitors, their strengths and weaknesses are assessed. It also describes the specific features of the industry. Based on an assessment of their advantages, they determine the possible volume of sales in physical and monetary terms.

As already noted, the marketing plan not only conducts market research, but also it is an action plan to achieve the planned sales volume and maximize profits by meeting market needs, that is, it develops a strategy for the company's behavior in the market to achieve the set sales volumes. goods/services. A whole marketing mix is being developed here, which includes:

product strategy,

the pricing strategy

marketing strategy,

service organization strategy.

Commodity strategy implies a program of actions, thanks to which the formation of a range of goods is effective from a commercial point of view, the flexible adaptation of available resources to market conditions. That is, in other words, after researching the market for goods in this segment, they choose a product for production / service with a certain set of characteristics that meets the goals set by the overall strategy of the company. The pricing strategy depends on the chosen pricing method and may be based on production costs, product demand and competitor prices. The sales strategy is focused on the creation of public opinion (public relations) and provides for advertising activities, the creation and regulation of commercial relations through intermediaries, dealers and agents, organization and participation in fairs and exhibitions, product presentation specifically for potential consumers, etc. The service organization strategy involves pre-sales and after-sales service. The pre-sales service is focused on the constant study and analysis of consumer requirements in order to improve the quality parameters of the products offered. After-sales service provides for a set of works on warranty and post-warranty service (repair, supply of spare parts, etc.). When developing a marketing strategy, they develop an optimistic, pessimistic and realistic (most likely) scenario.

"Investment Plan" contains a list of stages of the investment cycle of the project, information on potential sources and conditions for raising capital, as well as information on the timing of the work. It reflects the stages of work on preparing the enterprise for the production of products or services for the period from the start of the implementation of this project to the output of the enterprise to its design capacity. In some cases, depending on the specifics of the project, this period may end with the moment of liquidation of production. The investment phase of the project implementation includes certain preparatory work: the organizational stage, construction and installation work and the acquisition of equipment (or rental of premises and equipment), R&D, development of technical documentation for products, manufacturing and testing of prototypes, finalization of technical documentation, etc. d. At the same stage, it is planned to perform work on the formation of a sales market for products, the selection of potential contractors, the conclusion of contracts for the purchase of raw materials, materials, components and their delivery.

The calendar schedule for the project implementation is a plan of coordinated activities, starting from the beginning of the investment project implementation to the production itself and repayment of debts to borrowers. Its task is to formalize the sequence of implementation, as well as a visual representation of the docking of various stages. Most often it is developed in the form of a time diagram or a network diagram. Here, each type of work is worked out in a temporary assessment. During the development of the project, alternative options for the project implementation schedule are considered and the best of them is accepted for work, taking into account the optimal combination of financial and time criteria.

"Production plan" should describe in detail the way in which the enterprise plans to effectively produce products or services and deliver them to the consumer. The volume of production is forecasted for the following periods: the first year - by quarters (months), the second year - by half-years, subsequent years - for the whole year. It is also recommended to calculate three scenarios: optimistic, pessimistic and most probable. In the section, the calculation of production costs and the cost of production is carried out. This section should include the following subsections:

The production process for the manufacture of products / services (type of production - single, serial or mass - and the methods of its organization, the composition of the operations of the technological process, production cooperation;

Program of production and sales of products;

Production capacities (buildings, structures, technologies, equipment);

Logistics (calculation of working capital ratios, labor cost plan, supply plan for raw materials, materials, components, production services, quality control and supply discipline);

The cost (costs) of production and marketing of products (planned cost estimates for all types of manufactured products, planned cost estimates, planned cost for the enterprise as a whole, planned wholesale prices of the manufacturer for the entire range of manufactured products).

In chapter "Organizational plan" explains how management and leadership is organized and describes the main role of each member. Shows the project management team and leading experts, legal support, available or possible support and benefits. It highlights the mechanism for supporting and motivating top managers, that is, it indicates how the staff will be interested in achieving the goals set in the business plan. For this, methods and forms of remuneration are established (for example: salary, bonuses, share in profits). At the same time, the capabilities of the project initiators for the selection and training of personnel, the ability of the management team to implement this project are indicated, the necessary qualifications and number of specialists are determined, the introduction of multiple shifts in work is justified, etc. If the project will involve external labor resources to conduct any non-core activities - outsourcing - then this must be reflected in this section. It also provides information on the use of such labor resources as remote employees - these are employees who are on staff, but fulfill all their labor obligations at home, while they themselves control their work process, and management evaluates only the quality and compliance with the deadlines for completing work. The organizational plan is developed, as a rule, when creating a new enterprise, for an already existing enterprise and other business objects, instead of this section, a section "personnel and management" can be prepared. Also, this section usually includes information on the legal aspects of the enterprise: information on registration, constituent documents, information on the form of ownership, legislative restrictions, taxation features, patent protection, etc. The section also reflects the characteristics of managers and key personnel responsible for the implementation project (age, education, track record, qualifications). In addition, it is advisable to present the staffing table, reflecting in it a possible increase in the number of employees in the future with the expansion of the business.

Financial plan is one of the most important parts of the business plan, it is developed in order to determine the effectiveness of the proposed design solutions, therefore it is the main criterion that contributes to the decision of a potential investor to invest in a particular project. When drawing up a financial plan, it is necessary to adhere to the following principles of business planning: educational and methodological complex / A.M. Loparev. - M.: FORUM, 2010. - p.61.:

Reliability of data (information must be verified and match what is stated in other sections of the business plan);

Accuracy of calculations (for operational planning, calculations must be made with high accuracy);

Variability (due to a large amount of constantly changing information, it is necessary to make three options for financial forecasts: pessimistic, most probable and optimistic, and the identified discrepancies in profit and other indicators will allow you to determine the risks that you may encounter in the process of implementing and promoting your business);

Continuity, agility and flexibility (since the business plan is in most cases drawn up for several years, it must be revised as necessary due to the ever-changing market).

Typically, the financial section of a business plan is represented by three main documents. Investment strategy of an enterprise: a study guide / N.I. Lakhmetkin. - 4th ed., revised. and additional - M.: KNORUS, 2011 - p.114:

· Plan of income and expenses (shows the operating activity of the enterprise by periods);

cash flow plan;

· plan-balance of assets and liabilities (financial condition of the enterprise at a certain point in time).

If necessary, a schedule of repayment of loans and payment of interest can be presented; information on working capital indicating changes and assumptions during the loan term; anticipated tax payment schedule.

The plan of income and expenses reflects the process of formation and changes in profits and is, in essence, a forecast of financial results. The calculation of various types of profit is made according to the following scheme Business planning: educational and methodological complex / A.M. Loparev. - M.: FORUM, 2010. - p.64 .:

1. Sales revenue (B) - Conditionally variable costs (VC) =

2. Gross profit (P in) - Semi-fixed costs (FC) =

3. Profit / loss from sales (P prd) + Other income (D pr) - Other expenses (R pr) =

4. Profit / loss before tax (P d) - Income tax and other similar payments (T) =

5. Net profit

In the first year, monthly forecasts are made, in the second and third - quarterly, in the fourth and fifth - annual forecasts.

The cash flow plan allows you to answer the question: “How much cash does the company have at its disposal for a certain period of time, and also, what is the need for these funds?” This is necessary to maintain the required level of liquidity of the company - the ability to repay obligations to creditors in a timely manner at the expense of funds received on the current account - which is very important, since even highly profitable projects may be subject to the threat of bankruptcy due to the fact that at the right time they have there was not enough money. It must also be remembered that in some industries the gap between the fulfillment of an order and its payment is especially large. “Cash flow analysis is especially important for seasonal enterprises, companies with significant inventories, and firms that sell most of their goods on credit. How to write the best business plan for any industry and field of activity. Forbes and Stanford Business School recommend / Rhonda Abrams. - St. Petersburg: Prime-EUROZNAK, 2011. - 267p.. ”As a rule, this plan is carried out for 3 types of company activities Business planning: educational and methodological complex / A.M. Loparev. - M.: FORUM, 2010. - p.62.:

§ main activity (associated with the release of products / provision of services);

§ investment activity (associated with capital investments, attraction and investment of own capital);

§ financial activities (associated with the attraction and return of borrowed capital).

The balance of cash settlements and receipts can be converted into a cash flow model with discounted expenses and receipts in order to carry them out by the time the investment is made.

The plan-balance sheet of assets and liabilities of the enterprise allows you to evaluate the dynamics of increasing assets, and also shows at what expense this happens. It is compiled at the beginning and end of each year. It consists of two parts: assets, which include non-current and current assets; and liabilities of the company, consisting of equity, long-term and short-term liabilities; as well as information on funds relating to off-balance accounts. An asset-liability plan is often used to get a complete picture of a company's value. On the basis of the compiled balance sheet, a forecast is made of the financial condition of the enterprise for the years of the planned period.

Also in the financial plan, a break-even analysis is provided in order to determine the volume of sales at which the enterprise covers its expenses without making a profit, but without incurring losses (break-even point).

The financial plan contains an assessment of the effectiveness of the investment project. The system of indicators of this assessment includes indicators Investment strategy of the enterprise: textbook / N.I. Lakhmetkin. - 4th ed., revised. and additional - M.: KNORUS, 2011 - p.116.:

· The financial condition of the enterprise;

l Profitability of the project,

l Return on equity,

ь Liquidity and financial stability indicators;

· Efficiency of investments in the project;

b Payback period,

b Net present value,

ь Profitability index,

b Internal rate of return.

Based on these indicators, the investor decides on the attractiveness of the project and the feasibility of financing it.

Section "Risk Analysis" contains information about the possible risks that the project initiators may face in the course of its implementation and subsequent production activities. Here is a description of the following possible types of risks: industrial, commercial, financial, legal, political, technological, and risks associated with force majeure circumstances (force majeure) and others. The following are methods for managing possible risks (methods of reducing, eliminating, accepting the risk and transferring the risk).

It is also possible here to include a subsection describing guarantees to partners and investors. They can be government guarantees, reserve fund funds, insurance, bank guarantees, and more.

If necessary, the business plan may also include applications. They include data, documents, graphs, diagrams, tables that are necessary to describe and confirm the information contained in the business plan, as well as biographies of management personnel, market research results, auditors' opinions, photographs of product samples, floor plans, contracts, letters of guarantee, etc. This information is placed in a separate section in order not to overload the main part of the business plan.

Thus, a business plan is a target program document, which is a system of calculations, feasibility studies, a set of economic indicators, a description of measures and actions dedicated to the implementation of the main goal of entrepreneurial activity - to maximize profit from it.

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The structure of the business plan of a public catering enterprise. Coursework: Catering Business Plan

Introduction

1 Description of the catering industry

2 Business enterprise "Sudarushka" LLC

2.1 Summary

2.2 Description of the firm

2.3 Goods and services

Feasibility study of the organization enterprises public food in Smolensk

Company public food (2)

Enterprises public food

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