How to write a business plan: a sample with calculations

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

Business plan concept

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

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

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

Business plan for potential investors. In this case, the main purpose of the document is to convince the investor that the project is capable of making a profit and money can be allocated for it. The idea should be presented as efficiently and beautifully as possible. Possible risks can be slightly underestimated (at least not to focus on them), but it is also not worth promising mountains of gold - this will raise fair doubts.
A business plan for yourself. Should be as close to reality as possible. It is a kind of guide to action. The document should contain everything necessary for the opening and further development of the business.

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

Business plan structure

Before presenting a specific sample for drawing up a business plan on your own, you should carefully study the step-by-step instructions, which will detail how to draw up a business plan and what to look for in the first place.

Any business plan should start with a cover page. It will not be superfluous to put information about the name of the project, the legal and actual address of the organization, comprehensive contact information and the date the document was developed.

In order to interest the investor, some people prefer to show basic financial data already on the title page - the payback period of the project, the estimated profitability and the required amount of borrowed funds.

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

The resume is drawn up last, when all the calculations are ready and all the necessary information is collected.

Description of the business plan

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

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

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

An example of drawing up a business plan

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

Summary

The project seems to be very promising, since in recent years there has been a steady growth in interest among citizens in a healthy lifestyle and active recreation. The lack of middle class gyms in the city can be considered a commercial feasibility of the project. The main goal of a business is to occupy this niche.

Market assessment

The enterprise will work from 10 am to 9 pm. For classes, you will need to buy a subscription, which will be offered for 2, 5, 10 or 20 visits. Compared to the basic one, each next type of subscription will provide a discount (in terms of 1 visit) in the amount of 5, 10 and 15%. The extended period of validity of subscriptions will become a serious competitive advantage: 1, 2, 3 and 4 months, respectively.

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

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

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

Manufacturing process

It is planned to open a gym in the central part of the city, which will include two exercise rooms, two changing rooms and two showers. Also, it is planned to create a recreation area with a vending machine for hot drinks. Once every three months, the institution will be closed for sanitation. In the same period, accounting will be carried out.

The maximum capacity of the halls is 10 people. An instructor is constantly present in the hall. Its tasks include distribution of visitors, consulting. Working shift of the instructor - 6 hours without lunch. The instructors' work schedule will be drawn up in accordance with their wishes for the week ahead.

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

An administrator will constantly work in the lobby, whose tasks will include selling subscriptions, answering phone calls, keeping a register of visitors, informing customers about the workload of the halls.

Vacation for employees will be provided during the summer period, since at this time a seasonal decline in demand for gym services is expected (due to the vacation season and the possibility of self-study in the fresh air).

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

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

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

Manufacturing program

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

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

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

The real amount of revenue will be set at 90% of the maximum, which will amount to 6,949,800 rubles.

Amount of investment

Staffing table and payroll

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

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

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

Similarly, you can determine the need for administrators and security personnel. Considering that their services extend to both halls at the same time, the need for such specialists will be 3 and 3 people, respectively.

In addition, two cleaners will work in the gym premises with a work schedule every other day. The senior administrator will be responsible for the operation of the device for the sale of drinks, for scheduling the work of employees, for the marketing policy of the company.

The base salary rates for employees will be set in accordance with the staffing table. If, according to the results of work for the quarter, 90% of the loading of the halls was provided, the employees will be awarded a bonus. At the end of the year, management is considering the possibility of paying an annual bonus.

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

Cost estimate

The production cost estimate for the first year of the gym is based on 90% utilization.

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

Salary of employees - 116,000 * 12 = 1,392,000 rubles.
Social insurance contributions - 1,392,000 * 0.32 = 445,440 rubles.
Amortization of simulators - 212,000 rubles.
The cost of printing services - 24,000 rubles.

Purchase of spare parts - 4,000 rubles.
Specialist services - 8,000 rubles.

Premises rental - 32,000 * 12 = 384,000 rubles.
Payment for utilities - 6,000 * 12 = 72,000 rubles.
Electricity costs - 2,400 * 12 = 28,800 rubles.
The salary of the management and maintenance personnel is 124,000 * 12 = 1,488,000 rubles.
Social insurance contributions - 476 160 rubles.
Other expenses - 60,000 rubles.
Depreciation of fixed assets - 243,280 rubles.

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

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

Balance sheet profit

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

Calculation of tax deductions and profitability of production

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

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

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

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

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

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

Project efficiency

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

BH = NP * T - K,

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

NP = 1 263 770 * 5 - 1 758 600 = 4 560 250 rubles.

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

ID = PP * T / K = 1 263 770 * 5/1 758 600 = 3.59

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

T ok = K / CP avg = 1 758 600/1 263 770 = 1.39 years

Type of ownership

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

conclusions

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

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

The project promises to pay off in 1.39 years, which should be very attractive to potential investors.

The considered example does not just show an example of a good business plan for an enterprise, it can serve as a kind of algorithm that clearly demonstrates how you can make a project for almost any idea. Of course, the numbers will differ, but the overall structure will remain the same.