Financial section of the business plan. Abstract: Financial plan as a section of the business plan of the enterprise

Financial plan.

Asks questions:

Where to get funds

What is the return on investment

The financial section of the business plan is closely related to other sections, because. contains all financial information from other sections.

Marketing plan. As a result of developing a marketing plan, we can get the main parameter for financial projections - the sales volume for the entire range and for the whole enterprise (based on the calculation of forecast values of sales volumes and product prices). In developing a marketing plan, the most difficult is the price forecast and the assessment of the prospects for selling products.

Production plan. The most important indicator for financial adjustments is the cost of production. Production plan development results:

Projected output volume

Determining the need for fixed assets

Determining the need for resources, raw materials, materials, components, etc.

Calculation of staffing needs and calculation of labor costs.

Cost estimate, costing.

It is difficult to determine the volume of production by years; the literacy of cost calculation depends on the correctness of the forecast.

Management organization . The result is an estimate of the cost of management personnel.

Capital and organizational and legal form of the enterprise.

Volumes of needs for financial resources, sources of funds, directions of use of financial resources.

Thus, the financial section of the business plan combines and includes the main indicators given in all other sections of the business plan.

22. The content of the financial section of the business plan.

A business plan is a comprehensive document containing all the main aspects of planning an enterprise's activities, developed to justify investment projects and to manage current and strategic financial activities.

Financial plan. Asks questions:

How much money is needed to implement the project

Where to get funds

What is offered to lenders to secure

What is expected of investors

What is the return on investment

The most interested parties in obtaining reliable information are the owners (shareholders), managers and creditors (banks and credit organizations). Lenders are primarily interested in the company's short-term liquidity. It is important for them whether the company is able to pay interest and debt. Methodological approaches to the preparation of the financial section of the business plan:

Assessing the need for funds

Acquisition of land or land use rights
Design and survey work
Construction or repair of buildings and structures
Purchase and installation of equipment
Training
Acquisition of raw materials and materials
Current expenses for production and sales of products

Analysis and selection of main sources of funds

2.1 Opportunities to use own funds

2.2. Opportunity to attract borrowed funds

Preparing forecasts of key financial documents

Forecast of financial results

Develop an enterprise balance sheet

Cash flow forecast

Such an analysis helps to understand what income the enterprise will bring. All calculations are carried out for all types of manufactured products.

The forecast of financial results shows the prospects for the company's activities in terms of profitability. It states:

Net sales

Cost of goods sold

Gross profit

Balance sheet profit (negative value in the first two years is normal)

Net profit

All forecasts must be multivariate.

With the forecast balance of the enterprise, special attention should be paid to the fact that even if the enterprise is just starting to work, then part of the assets in any case must be covered by its own funds. If share equity high, then for investors it means seriousness. The presence of sufficient liquidity allows for a flexible policy. As for the forecasts of balance sheet indicators, the base and reporting year are given.

The cash flow forecast is compiled in the form of a table.

Compare rates of return with discount rates.

Express analysis using relative indicators

Calculation of financial ratios, the dynamic series of which allow you to determine the trends in the development of the financial situation at the enterprise when making decisions.

Important indicators - indicators of liquidity, profitability, turnover, the period of repayment of accounts payable and receivable, indicators financial stability enterprises, etc.

Break-even analysis.

Shows what should be the volume of sales that will ensure break-even production.

Risk assessment

An estimate of the likelihood that the goal will not be achieved. It is impossible to accurately determine the volume of demand and sales, it is difficult to accurately take into account macroeconomic characteristics. It is impossible to predict a change in economic policy.

Costs must be lower than discounted returns.

That is a business plan. Now is the perfect time to tackle finance as part of your business plan.

It's time to deal with money.

Finance is the most main part business plan

Financial section of the business plan is in last place simply because in this section we will use almost everything that we planned and analyzed in the previous sections. The financial part of the business plan should show us if our business idea is financially viable or not, and if it's worth it. We have planned and considered many things, including how to produce, how much money to save for salaries, etc. But now we have to check whether these plans are sustainable or not.

What should be included in the financial section of a business plan?

Brief summary of the financial plan.
Description of sources of initial financing.
Key financial assumptions.
Key financial indicators.
ROI chart.
Displaying the profit / loss forecast.
Display cash flow forecast.
Balance forecast.

1. Brief summary of the financial plan

As always, the summary is written at the end (after the other parts of the financial plan) and covers the most important features of the financial plan. Keep in mind that if you plan to use the business plan to raise funds from an investor, then this section may be the most readable part of the business plan, as it briefly describes the main financial indicators. And this is the main thing that interests any investor.

2. Funding sources

Here we describe all the sources of financing in the beginning of the business. In this part of the table, you just need to indicate what finances you will invest, which ones you will borrow from relatives and friends, how many loans you need from banks, etc. Provide a brief explanation.

3. Key financial assumptions

In this subsection, you should come up with some forecasts based on the analysis of the financial sector in the country and internal analysis. You will need to specify the following assumptions:

Changes in interest rates.
How many days will you defer payment?
On what schedule will you make payments?
How much to tax?
What will be the costs?
What % of sales will be on credit?

All these assumptions will be used for further analysis. So make sure these assumptions are as accurate as possible. Look for information on the Internet, the State Statistical Office, the Central Register, banks, etc.

4. Key financial indicators

This is a simple chart, already described in the business plan summary, and which gives us a picture of what the sales volume, gross margin movement and net profit of the enterprise will be. In the sales strategy, we have already estimated the sales and costs associated directly with this sale, i.e. direct costs. This data should be used here. In the spreadsheet, also collect overhead costs such as payroll, rent, operating costs… The sum of these direct and overhead costs is the total cost per year. Gross margin will be the difference between revenue and total cost of sales (direct costs), and net income will be calculated by subtracting all expenses and taxes from total sales revenue.

5. ROI chart

In simple terms, profitability is the amount of money that is needed to cover all the expenses of the enterprise. Profitability analysis will tell us how many units of products or services we have to sell to cover costs (so as not to operate at a loss). The purpose of this analysis is to find the ROI point, which will indicate at what level the business will be profitable and at what unprofitable. You must know the direct and variable costs your business.

For example, if general expenses- 20,000.00 rubles, and the retail margin percentage is 16.67%, the profitability point will be 20,000.00 / 0.1667 or 120,000.00 rubles. This means that you need to have an income of 120,000.00 rubles per month to cover all expenses and not incur losses. In a business plan, it is recommended to present this graphically, as shown below.

Financial plan - Sales and cost schedule

6. Profit/Loss Forecast

In this subsection, a brief description and tabular presentation of the profit/loss should be given, covering all costs. That is, you just need to make a table with forecasts of sales (income) and costs (expenses) to calculate profit / loss.

7. Cash flow analysis

In this subsection of the financial plan, you should display a cash flow chart that will show you (and the investor too) how cash will move in your business. Give a brief comment on the results of the analysis.

Cash flow tells us how much money we are currently able to spend on a business. What costs can be: raw materials for production, purchases of products for retailers, salaries for employees, repayment of loans, financing ... If there is no cash, you will not be able to purchase raw materials for production or products for sale. We won't pay salaries to employees, and we won't have the money to pay our loan installments, we can't finance business growth…etc.

Again, notice that there are businesses that make a profit. But this profit is paper, and they go bankrupt because they do not have enough money. This result is due to some of the following points:

Entrepreneur's uncontrollable expenses. Spend more than you have cash flow. Here we are talking about cash, not income, because there may be income, but there is no cash.
The company operates without cash flow analysis.

For example, we may have a business income of 100,000.00 rubles, 50,000.00 of which you receive over the next 3 months. So we now have 50,000.00 rubles in cash. The item is being sold at a vendor for 80,000.00 and we are unable to re-sell. At the same time, we will not be able to meet the demand of consumers, and sales will begin to decline.

Cash flow is formally the movement of cash in or out of the business cycle (i.e. cash inflow and outflow), which effectively determines the solvency of a business.

Cash flow analysis is the study of the cycle of cash flow and cash flow in your business.

To summarize, let's look at everything that can affect cash flows:

Initial cash.
Sales (for each month or an estimate of sales in the first month and the percentage of sales growth from month to month).
Cost of goods sold; % of sales can serve as a cash flow analysis.
Selling on credit - % of consumers who buy on credit.
The number of days before receiving deferred payments.
Profitability -% of sales.
The initial inventory balance is the amount of supply you buy before you start selling.
Months for which there is an item in stock - the number of months.
Primary debts are the amount of money you owe at the beginning of the analysis.
Primary expectations - the amount of money that we expect to receive. For beginners, it is zero.
Days to pay bills - the number of days after which you must pay your bills.

Before you begin your cash flow analysis, you must complete the Sales Forecast and Estimate section. Because without it, you do not have the data from point 2. What is also important is what percentage of total sales is on credit, as well as the period for which the money will be transferred to cash. On the other hand, for a qualitative analysis of cash flows, it is also necessary to know the timing of payment of obligations.

The illustration below shows the cash flow analysis for the first year.

Cash flow in the financial section of the business plan

It can be seen from the figure:

Total cash inflow. This is all the cash that comes into the business, both from the sale and from other sources.
Total amount of cash outflow. This is the money for the current month to buy, pay fees, wages…
Cash balance at the end of the month. This refers to how much money you have at the end of the month in cash and, accordingly, what is the input element in the next month.
Monthly cash flow. The red color shows the cash flow for the month and indicates whether we spent more money in the current month than we received.
Profit at the end of the month.

It is interesting to note two things:

In April, July, October and November we have a negative cash flow, but a profit is realized.

In January, where we have positive cash flow, we take losses.

This tells us that profits and cash flows are not directly dependent on each other. Therefore, we have positive cash flow when there are losses and negative cash flow when there are profits.

8. Balance forecasts

In this section, we briefly list the main indicators of the balance sheet. The balance sheet is a check on the financial position of a business, and most financial lending institutions will give this section the most attention. The balance sheet contains the assets of the enterprise, as well as liabilities and personal capital.

The financial plan in the business plan occupies a special place. This is a long and final section. If the previous paragraphs of the document are devoted to the description of a commercial idea, then the financial plan justifies the economic feasibility of its implementation.

Development Goals

The business plan reveals the following aspects of the planned economic activity:

production:
1. what product to offer;
2. in which markets and to whom to sell it;
organizational:
1. how to structure a company;
2. what permits to obtain;
financial:
1. what income will the newly created company bring;
2. will this be enough to without delays and complications, fiscal authorities, investors and creditors.

Determining the place of the financial plan in the business plan, it can be argued that this section reflects the financial sources and ways to solve the business problems set in the previous sections.

Structural section includes:

forecast of financial results;
cash flow scenario;
design balance.

A capacious and structured presentation of the idea contributes to its deep understanding. The financial section of the business plan does not tolerate a formal attitude, even when the business project is being implemented on your own. In other cases, this section is a key tool for persuading potential investors and partners to join the project, and lenders to provide a loan.

If the enterprise being created will be productive or financially capacious for other reasons (the need to obtain licenses, join an SRO), the financial section of the business plan should be drawn up under the guidance of a specialist.

The forecast is intended to reflect the prospects for economic activity from the standpoint of profitability. This aspect should be written out especially carefully in the case when it is planned to provide the bulk of the attraction at the expense of investors and partners. Unlike banks, obligations to which do not depend on the results of activities, investors can count on a return on investment only if the company is profitable.

Experts are particularly picky about the validity of the short-term forecasts presented in the financial plan. The above calculations should demonstrate the monetary value of the profit share offered to investors:

The forecast of the financial result is substantiated by the planned sales volumes. They are expressed in physical and price terms. Calculations are made for each type of product (service), the result is summarized.
To calculate gross profit, subtract the cost of goods sold from net sales.
Balance sheet profit is calculated as the difference between gross profit and the sum of operating costs (administration, sales, marketing research) and interest payable on loans.
The net profit distributed between the businessman and his investors is calculated as the difference between book profit and income tax.

The first years of the company's activity can be unprofitable. In this case, losses are planned to be carried forward to future periods. The indicator is calculated as the sum of net profit of previous years and the current year. It may be negative.

Accounting for indicators such as loss carry forward, sales volume and production cost are considered basic for predicting the dynamics of the financial situation. Since the result of activity depends on many external factors (cost of resources, demand, inflation), the calculations are multivariate: optimistic and pessimistic.

Expected cash flow

The financial aspects of the business plan should reflect the cash flow scenario, that is, actual receipts and deductions. The final indicator shows the expected balance of cash flow.

In general, the indicator is in line with the forecast of financial results. However, the calculation of the working balance requires some adjustments. The forecast of financial results is a static indicator, while the forecast of the expected movement is dynamic. The latter takes into account:

Estimated timing of receipt of funds from sales;
allocation of expenses to those requiring instant payment and those that can be deferred.

In a deficit working capital for a fast-growing company, late payments can lead to insolvency. Coordination of static and dynamic indicators requires a balanced credit policy. At the initial stage of work, the sufficiency of working capital is a key factor in the survival of an enterprise in the market. It matters more than profitability.

A sample of any financial plan in a business plan must contain a calculation of the minimum allowable balance of funds in the current account and on hand.

The planned cash flow reflects receipts from all sources, for example:

trading revenue;
sale of shares;
placement of bonds;
secured loans.

Knowing the planned income / expenditure of funds for the base years, we can calculate:

net cash flow indicator;
cash turnover balance.

Given these indicators, the need to repay short-term loans already taken and maintain a minimum reserve of funds, it is possible to calculate the required volumes of attraction for the forecast periods.

The balance sheet reflects the important financial aspects of the firm. It contains information about:

assets belonging to a business entity;
sources of their formation.

It is advisable to draw up a balance sheet at the end of each base period. Their comparison suggests the ability to navigate the changes:

financial results;
operating characteristics;
structure of sources of asset formation.

Balance sheets are subject to scrutiny by potential investors and creditors. They allow you to estimate the optimal amount of investment.

When designing a balance, you should pay attention to the following factors:

Express analysis

The financial part of the business plan reveals ways to manage the current financial activities of a business entity. Calculation financial ratios and the construction of time series requires serious analytical work. The result of its implementation is a clear picture of the financial results from the implementation of the declared action program. This allows us to conclude about the feasibility of the project.

The financial plan in the business plan should include a table of basic ratios - a kind of summary, the content of which can have a significant impact on the opinion of representatives of investors and creditors. Express indicators include:

liquidity ratio, reflecting the ability to repay short-term loans in a timely manner;

FINANCIAL PLAN AS A COMPONENT PART OF THE COMPANY'S BUSINESS PLAN

Introduction

Chapter 1. Theoretical foundations of business planning

Chapter 2

2.1 General characteristics of the enterprise

2.2 Analysis of the financial condition of the enterprise

Chapter 3

Conclusion

Bibliography

INTRODUCTION

The analysis of economic activity is the scientific basis for making managerial decisions in business. To justify them, it is necessary to identify and predict existing and potential problems, production and financial risks, determine the impact of decisions made on the level of risks and income of a business entity.

In a market economy, business planning is a working tool used in all types of entrepreneurship, and a business plan is an important document that is systematically updated. It is amended in connection with the changes taking place within the enterprise (firm) and in the market where it operates.

The market economy makes quite high demands on leaders. This is due to increased competition, and hence the responsibility for ongoing and adopted decisions, plans, ideas. The leader is increasingly faced with a choice: either to increase their share of personal responsibility and risk, or to distribute them among partners, improving the chances for the feasibility of their plans, but reducing the level of their own claims to receive benefits. In any case, the risk must be justified.

Planning is a tool to increase the feasibility of ideas and projects of any kind. Any complex problem can be divided into simpler ones, and then detailed and considered the likelihood of their implementation. This method is at the heart of business planning. The process of business planning is complex and time-consuming, so economic knowledge, skills and experience are needed.

World practice shows that most enterprises suffer heavy losses only because they did not foresee or incorrectly predicted changes. external environment and did not appreciate their capabilities. Planning is also important in order to convince partners and investors of the correctness of the chosen path, and for this you need to at least familiarize them with your plans. Naturally, they will be concerned only with guarantees and the possibility of timely and complete settlement with them, as well as obtaining benefits. Business partners are interested in what business goals you set and how they will be combined with their own interests, and potential customers and competitors are interested in the extent and how your activities will affect their business and what needs to be done to avoid a conflict of interests. The task of reconciling interests in a business plan is quite difficult to solve, but making it realistically feasible is even more difficult. Therefore, a business plan considers all problems at once, from different positions and in different ways.

The relevance of the chosen topic is due to the need to plan the production, commercial and financial activities of the enterprise. A business plan is necessary both for internal planning and for justifying the receipt of funds from external sources.

The success of the enterprise (firm) will be ensured if all available resources are directed to achieve the goal and used with maximum effect, which is greatly facilitated by the development and implementation of a business plan.

The purpose of this work is to develop a set of measures to improve the economic activities of OGUP "Lipetskobltekhinventarizatsiya" based on the use of the business plan of the enterprise.

To achieve this goal, the following tasks were solved:

1) the theoretical foundations of business planning are considered;

2) the structure and types of a modern business plan have been studied;

3) analyzed the financial condition of the enterprise and the performance indicators of its commercial activities;

4) considered modern software products for creating a business plan;

5) developed and evaluated organizational and economic measures aimed at improving the activities of the enterprise under study.

The object of study of this work is the Regional State Unitary Enterprise "Lipetskobltekhinventarizatsiya", operating in Lipetsk and created in order to meet public needs in the results of activities and profit.

The subject of the study is the system of business planning of economic activity of the enterprise.

The main research methods are all types of comparative analysis, as well as formalized criteria, that is, coefficients and indicators calculated according to certain formulas.

The practical significance of the work lies in the fact that the set of proposed measures considered in the framework of business planning will contribute to the improvement of the activities of the State Unitary Enterprise "Lipetskobl-tekhinventarizatsiya", and this will achieve the financial recovery of the enterprise, expand the range of services offered, increase daily revenue, attract additional customers and better meet their needs.

The theoretical basis of the study is the scientific works of domestic and foreign authors: Burova I.S., Goremykina V.A., Lyapunova S.I., Popova V.M., Sergeeva A.A., as well as Federal laws, Resolutions of the Lipetsk Regional Council of Deputies , Orders of the administration of the Lipetsk region and legislative acts.

The methodological basis of the study is a systematic approach, including the study of the external environment and inner sides object under study. A systematic approach that involves taking into account the philosophy of management, methods of survival in the market, the method of turning complex into simple, ascending from the abstract to the concrete, using the principles of analysis and synthesis.

this work performed using the package programs Microsoft office- Microsoft Word 2000, Microsoft Excel 2000.

CHAPTER 1. Theoretical foundations of business planning

1.1 The concept and role of a business plan in modern conditions

The business plan appeared in Russia in the early 90s and was fundamentally different from valid documents. They treated him with coolness, many at first did not pay attention to him, others, having paid attention, did not attach due importance, adhering to the usual feasibility studies.

However, it soon became clear that a business plan, if taken seriously, requires knowledge of domestic business, its depths. Not everyone immediately began to develop, present and demand a business plan.

Previously, reputable financial institutions such as the World Bank, the European Bank for Reconstruction and Development, and leading consulting firms have often stated that one of the problems with low investment activity of investors is that the documents presented not only do not allow making a decision on financing, but also do not give opportunities to even roughly assess the effectiveness of the proposals received.

Nowadays, a business plan is becoming an increasingly important document for an entrepreneur. No company can express its purpose for being or get funding without a well-designed business plan. If you don't present a good business plan, no one will seriously consider your idea.

The business plan is a concise, accurate, accessible and understandable description of the proposed business (transaction). It is an essential tool in considering a large number various situations, allows you to choose the most promising solutions and determine the means to achieve them.

A business plan is a working tool used in all areas of business. It describes the process of functioning of the enterprise, shows how its leaders are going to achieve their goals and objectives. A well-developed business plan helps an enterprise grow, gain new positions in the market where it operates, draw up long-term plans for its development, concepts for the production of new goods and services, and choose rational ways to implement them. That is, it describes the main aspects of the future enterprise, analyzes the problems that it will face (or it is possible that it will face) with sufficient completeness, and determines the ways to solve these problems using the most modern methods. Thus, the main goal of a business plan is to reach a reasonable and feasible compromise between what the firm wants and what it can achieve. The plan is designed to show employees and potential investors the integrity of the proposed course, to demonstrate how one follows from the other.

The business plan is designed to solve the following tasks:

1) justification of the proposed business and evaluation of results for a certain period of time;

2) business management;

3) use as a means of obtaining necessary investments,"lures" for investors;

4) use in the planning process I as a constantly updated and an instrument of intra-company management, which makes the company susceptible to various kinds of innovations (technical, technological, informational, organizational, economic and other);

If a manager has an idea to master the manufacture of a new product, provide a new service, or simply a new method of organizing and managing production, he proposes his idea for a business plan. If he is going to implement his concept on his own (as a self-employed entrepreneur), he creates his own business plan. To develop a development strategy for a large company, a detailed business plan is created. When preparing it, it is necessary, first of all, to decide what goal (or goals) is being pursued. This goal must be stated in writing. The goals of a business plan can be different, for example, obtaining a loan, or attracting investments within an existing enterprise, or determining the directions and landmarks of the enterprise itself in the business world, etc.

Enterprises operating in a stable situation and producing products for a sufficiently stable market with an increase in production volumes develop a business plan aimed at improving production and finding ways to reduce its costs. However, all these enterprises constantly provide for measures to modernize their products (services) and form them in the form of local business plans.

Enterprises that produce products at constant risk, first of all, systematically work on business plans for the development of new types of products, for the transition to new generations of products, etc.

If an enterprise, having outlined a significant increase in the production of newly developed or traditional products, does not have enough own capacities for their production, then it can go either by attracting capital investments to create new capacities, or by searching for partners to whom the enterprise will give the manufacture of certain components, parts, execution of technological processes, it also develops an appropriate business plan. The second way, as a rule, provides an accelerated solution of problems and requires less funds. In this case, already at the stage of developing a business plan, the requirements for future production are determined.

The business plan assesses the prospective situation both within the firm and outside it. Business analysis of the external environment and the current state of the enterprise is a necessary prerequisite for the development of an effective plan. It is aimed at obtaining and summarizing objective information about the state of the enterprise, its compliance with the requirements of the external environment and internal organization. The structure of business analysis is presented in table 1.

Table 1

Business Analysis Framework

Environmental analysis is a process by which an entrepreneur or manager assesses external dangers and opportunities that may hinder or help achieve their goals.

Self-analysis is a methodical assessment of all areas of the enterprise. It is aimed at identifying the strengths and weaknesses of the enterprise, designed to help identify those areas that require more detailed consideration or improvement, and at the same time see what tasks were set in the previous period of time and whether they were completed, what were the reasons for the failures.

Analysis is necessary not only when drawing up a business plan, it is also useful in current activities. Many Western firms regularly (1-2 times a year) analyze their market positions on a certain date ("snapshot of the firm").

There are seven different reasons that determine the nature of a business plan, depending on who it is intended for:

business plan for yourself. This is a kind of self-control: what is needed to open a case? Is the idea realistic enough?

Business plan for obtaining a loan. Until recently, in order to obtain a loan from a bank, an entrepreneur could only submit a two-page feasibility study, which, however, was not decisive for the decision to grant a loan by a bank or other financial organization. Decisive were personal connections, recommendations, as well as bankers' awareness of the state of affairs of the borrower (as a rule, entrepreneurs took loans from banks whose clients they were). Recently, more and more banks require entrepreneurs to have a business plan to make a final decision on issuing (or not issuing) a loan.

Business plan for a joint venture or strategic alliance with a foreign partner. Foreign companies, having experienced the euphoria of the first years of perestroika, are now approaching the assessment of a potential joint venture partner with greater caution. And a competent business plan gives confidence foreign partner in the seriousness of the matter.

Business plan for the conclusion of a major contract.

Business plan for attracting new employees. In our age, it is difficult to lure professionals from other firms, even by promising them higher wages. A description of the company's future activities gives a potential employee information about the prospects and stability of the proposed work.

Business plan for merging with another company. It will help to see the profitability of the transaction: the positive and negative aspects of joint activities.

Business plan for business reorganization and operations optimization. As small companies grow, it becomes necessary to create a strategic (or tactical - depending on the situation) concept of development.

The business plan provides for the solution of the following strategic and tactical tasks facing the enterprise, regardless of its functional orientation:

Organizational, managerial and financial and economic assessment of the current state of the enterprise;

Identification of the potential business opportunities of the enterprise, focusing on the strengths and not hiding the weaknesses;

Formation of investment and project goals of this activity for the planned period.

The business plan justifies:

General and specific details of the functioning of the enterprise in a particular market;

Choice of strategy and tactics (methods) of competition;

Assessment of financial, material, labor resources necessary to achieve the goals of the enterprise.

The business plan gives an objective idea of the strategy and tactics for the development of production and organization of production activities, ways to promote goods on the market, predicts prices, future profits, the main financial and economic results of the enterprise, and at the same time defines the so-called risk zones, suggests ways to reduce these risks, or at least their impact on future profits.

A feature of a business plan as a strategic document is its balance in setting goals, taking into account the real financial capabilities of the enterprise. In order for a business plan to be accepted, it must be provided with the necessary financial resources. This largely determines the nature of the projects (concepts) that are studied when developing a business plan. The inclusion of the project itself in the business plan becomes possible only if the sources of its financing are identified.

Many investors prefer a summary of the business plan, which allows them to see the important features and benefits of the project. This document is called a business proposal. It is used in negotiations with potential investors and future partners, inviting key employees, signing contracts with the company's personnel.

A business proposal is not only an internal document of an enterprise, but is also used when establishing contracts. This imposes certain requirements on its design, form and structure.

Thus, a business plan is used regardless of the scope, scale, ownership and legal form of the enterprise. In any case, both internal, related to the management of the enterprise, and external issues, due to the establishment of contacts and relationships with other enterprises and organizations, are resolved.

1.2 Financial plan as the main section of the business plan

The business plan is the basis of a business proposal in negotiations with potential investors and future partners, is used when inviting key employees, when signing contracts with the company's personnel. It is not only an internal document of the company, but is also used when establishing contacts. This imposes certain requirements on its design, form and structure.

It must be presented in a form that allows the interested person to get a clear idea of the essence of the case and the prospects for his participation in it. Therefore, there is no rigidly regulated form of its presentation and structure. However, as a rule, it provides for sections that reveal the main idea and goals of the business, characterize the specifics of the company's product and meet the needs of the market, give an assessment of the market and establish a strategy for the company's behavior in certain market segments, determine the organizational and production structures, form the financial the project of the case, including the financing strategy and proposals for investments, describes the prospects for the growth of the firm. The volume and degree of specification of the sections of the plan is determined by the specifics of the company and its area of activity.

A business plan is developed in several stages:

The first step in developing a business plan is to determine the sources of the necessary information. Such sources can be business planning textbooks, government agencies, consulting and audit firms, industry publications, and the like.

The second stage is the definition of the goals of developing a business plan. Goals are defined by a list of problems that the business plan is designed to solve. To make the project more attractive, it makes sense to combine the internal and external problems of the enterprise, for example, offering potential investors (commercial banks, for example) not only to act as a creditor, but to fully participate in an entrepreneurial project, that is, to have a share in the share capital, participate in the distribution of profits and etc. This will not only attract additional attention to the project, but will also significantly help in its implementation, as it will attract not only financial investments from investors, but also their professionalism, experience in assessing future business prospects and determining the optimal directions for the development of the enterprise.

The third stage is to determine the target readers of the business plan: future investors, which can be shareholders, commercial banks, venture capitalists, etc. Depending on the contingent of readers in the business plan, it is necessary to highlight certain aspects of the company's activities in order to convince investors that the invested funds will be rationally used and bring visible results.

The fourth stage is the establishment of the general structure of the created document. Typically, a business plan includes the following components:

Description of the company's development history and industry analysis;

Product description;

Marketing and sales;

Production and distribution;

Management and control;

Project risk analysis;

Financial plan;

Applications.

Business plan starts with title page, which indicates: the name of the enterprise - the initiator of the project, its name, as well as the authors of the project, the time and place of preparation of the business plan.

The executive summary is the summary of the business plan and is the most important of the sections. This is due to the fact that bankers or other financiers are very busy people and prefer not to spend more than 5 or 10 minutes getting to know the plan, and most of them are often limited to reading only the title page and summary. Thus, the resume should be short, no more than three pages. It is the first acquaintance of a potential investor with the plan that is decisive for the fate of the project, and therefore the summary should be worked out in such a way as to arouse interest in it. A summary is written last, and the most intelligible expressions should be selected, while maintaining a business style.

The resume should include the following information:

Full name, address and telephone number of the project initiator;

Business goals. Description of the enterprise, its specific features, what path of development the enterprise has gone through to date. It should also describe what kind of business you are going to do. Be sure to indicate how the product or service will contribute to customer satisfaction.

Information is briefly presented on technology, trade secrets or unique characteristics that will allow achieving leadership in the chosen field of activity;

Business opportunities and strategy for their implementation. It briefly describes what business opportunities exist, how they can be used, and presents the planned strategy for entering the market. This information can be presented as a list of key facts, conditions, weaknesses in competitors' actions (such as inertia, poor service, etc.), industry trends and other arguments in favor of existing business opportunities;

Intended markets and forecast.

Competitive advantages.

Forecasted financial results.

These reflections are necessarily based on a description of exemplary methods of analysis, the most significant factors that will influence the final results and the cash cycle:

Competence and professionalism of the management team. It is important to consider the competence and professionalism of the future leader and all members of his team, noting previous achievements, especially with regard to making responsible business decisions, and experience in managing enterprises and managing people;

Required amount of investment. At the end, the dollar estimate of the necessary financing is indicated, how the capital will be spent, in what form the partner (or lender) will receive the desired return on investment.

The description of the origin and history of the company's development aims to form a clear idea of the company as an investment object or a possible partner in the implementation of an investment project among those who make investment decisions.

The business description should include the following information:

Description of the enterprise, its legal form, legal and postal address;

Brief economic, geographical and historical information (location of the enterprise, occupied area, date of formation, initial goals of the enterprise and information on development over the past time);

The authorized capital of the enterprise;

Founders and distribution of capital between them;

Organizational structure of the enterprise;

Subsidiaries;

The composition of the management link (information about the leaders: position held, full name, age, education, work experience), the personnel of the enterprise and its structure;

Structure of assets (fixed and working capital);

Characteristics of material resources: buildings and structures, social infrastructure facilities, equipment (residual value and degree of wear), construction in progress, inventories;

Description of the current state of the enterprise, balance analysis;

Specialization of the enterprise, the volume of output, the share of exports;

Market share of products represented by the enterprise;

Consumers of the company's products, their location and consumption volumes;

Positional analysis (quality of products and services, level of technology, level of production costs, staff qualifications, location of energy sources and suppliers of materials, components, etc.);

If necessary, the consent of local authorities to implement the project.

Description and analysis of the state and development prospects of the industry in the business plan solves two problems:

Studying the state and development trends of the industry as an investment object;

Obtaining initial information for forecasting the volume of production and sales of products and services of the enterprise, taking into account competition.

To solve the first problem, it is advisable to analyze the state of the industry and describe the possible trends in its development. And also describe the enterprises of the industry and the development of relevant industries in the planned regions for the sale of products within the country and abroad.

When describing the industry, the following information should be reflected:

Definition of the economic sector of the industry (science, production, distribution, services, etc.);

List of main products and services offered by this industry;

seasonality;

Geographical position industry market (local, regional, national, international);

Description of the market segment in which the company operates or intends to operate;

Characteristics of existing main customers;

Characteristics of potential customers;

most promising clients.

To solve the second problem, it is necessary to analyze the main competitors in the foreign and domestic markets in the following positions:

Nomenclature and volumes of manufactured products;

Product competitiveness;

The markets in which competitors operate and their shares in those markets;

The state of the production base of competitors;

Pricing and marketing policy;

Strengths and weaknesses of competitors (their products and consumers, advertising package, prices, sales volumes, image, location, etc.).

In the "product description" section, it is necessary to give a brief description of the consumer properties of the products offered by the enterprise, as well as the results of a comparative analysis with analogues on the market.

The product description includes the following:

Product name and specification;

Functional purpose and scope (for which consumers the products are intended);

Basic technical, aesthetic and other characteristics of products;

Indicators of manufacturability and versatility of products;

Compliance with standards and regulations;

Cost characteristic;

Stage of product development (idea, preliminary design, working draft, prototype, pilot batch, serial production);

Product requirements (quality control, user training, maintenance);

Opportunities for further product development;

The concept of development of products of the next generations;

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

The structure of output in natural and value terms at the present time;

Terms of delivery of products;

Advantages of products over analogues;

Export opportunities for products.

In the "marketing and sales" section, an assessment of the market opportunities of the enterprise is given. The volume of sales of products (services) from the point of view of forecasting is the most important and difficult, since the analysis of the existing market and the policy of forming the level and structure of demand for products determine the results of the investment project. The results of market research are also the basis for the development of a long-term strategy and current policy of the enterprise and determine its needs for material, human and financial resources.

The section consists of several parts.

The first part involves a description of the current situation on the market: market structure, competition, other suppliers of similar products or substitutes, price elasticity of demand, market response to socio-economic processes, description of product distribution channels, consumption growth rates, etc.

The main quantitative characteristics of the market are the market capacity and demand for the company's products. The definition of demand includes an assessment of the magnitude and structure of current demand and the prospect of its change. Current demand is determined by the total amount of products sold at a certain price in a particular market over a period of time (usually 3-5 years). The information should make it possible to assess the size and structure of current demand, as well as the main market segments by end user, geographical division and consumer categories.

When describing the proposed market for the company's products, you should specify:

The main enterprises operating in the market;

competitors' products;

Distinctive characteristics of the intended markets and market segments (the necessary need for products and the degree of satisfaction of the need, taking into account demographic factors, geographical location, seasonal trends);

Size of the anticipated market (total number of buyers, annual sales of products and services, expected growth in market size);

Market penetration (market share, territory covered, justification for the scale of penetration);

The most important trends and expected developments in the main prospective markets;

Secondary markets and their main characteristics;

Establishing contacts with potential buyers, their willingness to purchase products at different price levels, providing information to buyers;

The cycle of purchases of products by potential customers, the process of evaluating decisions, the responsibility and the right to choose the final decision - administrators, sales agents, engineers, etc.;

The time between the moment an order is placed and the moment the product is delivered (primary orders, repeat orders, purchases of large quantities of products).

It is desirable to show ways to identify partners (using directories, publications, government documents, etc.).

In the second part of the section, it is necessary to describe the existing competition in the market:

Type of competition (by product range, service or market segment); existing competition, market share; potential competition (time of existence of the "window of opportunity" before the emergence of new competition as a result of the appearance of a competitor);

Competitive advantages ( strengths enterprise) - the ability to meet the needs of the market, market penetration, the reputation of the enterprise, the stability of the financial position, the leading employees of the enterprise;

The importance of the intended market for the competitiveness of the enterprise;

Market entry barriers (cost, time, technology, key workers, buyer conservatism, existing patents and trademarks);

Legislative restrictions (statutory requirements potential buyers and governments; ways to meet the requirements, the time required for this, the costs associated with satisfying the requirements) and predicted changes in legal requirements;

Factors for ensuring success in the market (best satisfaction of needs, efficiency in the supply of products or services, selection of personnel, geographical location).

In the third part of the section, it is necessary to present the result of the analysis of the competitive qualities of the products (services) of the enterprise, which have a significant impact on the development of the pricing and sales marketing strategy and are used in the formation of the production plan. Analysis of the competitiveness of products is carried out, as a rule, in terms of consumer qualities and cost indicators in accordance with generally accepted methods. Comparison of products with existing analogues determines its place among them. At this stage, the price of products (services) can be determined as a first approximation. The next part describes the pricing strategy of the enterprise. Determining the initial price for products is based on the results of an analysis of demand, prices of competitors and an assessment of the costs of the enterprise for the production and sale of products.

The pricing strategy and the choice of pricing methodology are mainly determined by two factors:

Market type (free competition market, oligopolistic market, monopolistic market);

The nature of the goals of the enterprise, the main of which are: maximizing current profits, gaining a certain market share, gaining leadership in product quality.

Based on the results of the analysis of the state and development trends of the market described above, a sales plan for the products (services) of the enterprise is formed.

This part of the section describes:

Market penetration strategy;

growth strategy;

Acquisition strategy (of other businesses);

Strategy for granting the brand and rights to other enterprises;

Product distribution channels;

Terms of payment for products: the percentage of sales on credit, with an advance payment, in fact, indicating the levels of discounts, price surcharges, etc.;

The amount of stock of finished products in the warehouse;

Time delays in payments for products sold;

inflation characteristics, etc.;

Summary data on sales volume and price of products in the domestic and foreign markets.

The main task of the "Production and distribution" section is to show potential partners that the company is able to actually produce a certain amount of goods in the required time and with the required quality. It is advisable to present the data of this section of the business plan in the future for 2-3 years, and for large enterprises - for 4-5 years.

The production plan (in terms of output and cost estimates) is formed on the basis of the sales plan and the calculation of the production capacity of the enterprise, as well as the forecast of inventories and losses. To describe the structure of the production process, the following data are required:

The structure of production planned for use within the framework of the investment project;

Technology system;

Scheme of distribution of the production process in space and time;

inflation characteristics;

The complexity of performing operations, the tariffs for remuneration of the main production workers;

Personnel qualification data;

Personnel structure and types of personnel costs;

List of raw materials and components, their quantity and cost characteristics;

The main suppliers of raw materials, materials, components, volumes and terms of supply;

Required amount of energy, gas, compressed air, steam, etc. and the unit cost of their consumption;

The list of services of third-party organizations necessary for the implementation of the production process and the sale of products;

The volume of internal and external transportation by all modes of transport, transportation tariffs;

Costs for listed items.

It is also necessary to provide for the costs associated with waste disposal and environmental protection. Take into account any governmental, local regulations regarding the proposed business, including laws, licenses, registration requirements with local or central authorities, etc. Note any regulations that may affect the nature and timing of the opening and operation of the enterprise.

The "management and control" section describes the concept and structure of project management (or organizational chart according to the structure of the enterprise), as well as how the roles will be distributed among the main members of the management team and how they complement each other. Here you need to give a diagram of the organizational structure of the company. Investors and foreign partners would like to see a management team that would be equally represented in both administrative skills and skills in financial management, marketing, and production.

To describe the organizational structure of an enterprise, you must have:

Charter of the enterprise;

Regulations on the Board of Directors (owners);

List of the main divisions of the enterprise involved in the implementation of the project, their functions;

Interaction of departments with each other;

Distribution of responsibilities in the management group;

Detailed description members of the management group - full name, qualifications, contribution to the achievements of the enterprise, experience, principles underlying the remuneration of this manager.

The section may also contain a description of the legal (legal) form organized within the framework of the project, the structure (enterprise) with a clear indication of ownership rights and distribution of profits.

The "project risk analysis" section describes the likelihood of an adverse event that could lead to the loss of part of the enterprise's resources, a reduction in income or the appearance of additional costs as a result of production and financial activities. Therefore, when developing a business plan, possible changes in the market situation should be taken into account.

Conduct a qualitative and quantitative risk analysis. The task of the first one is to determine the risk factors and the stages of work during which the risk arises. Quantitative analysis involves determining the proportion of risk factors, which is a more difficult task.

Quantitative analysis can be carried out using various methods, the main of which are: statistical, cost-benefit analysis, expert assessment method, analogue method, analytical methods.

To reduce risk, an enterprise can use various analytical methods to improve the reliability of investment results: the method of mathematical statistics, economic and mathematical modeling, sensitivity analysis.

The latter is often used by experts because it allows project analysts to account for risk and uncertainty. The purpose of sensitivity analysis is to determine the degree of influence of critical factors on the financial results of the project.

One of the integral performance indicators (the payback period of the project, profitability index, net present value or internal rate of return) is selected as the key indicator against which the evaluation is carried out. In the process of sensitivity analysis, the values of the selected critical factor are changed and, with other parameters unchanged, the dependence of the value of the project's key performance indicator on these changes is determined.

As a rule, the critical factors are: the volume of sales of the company's products, the price of products, production costs, the delay in payments for sold products, the conditions for the formation of stocks (industrial stocks of raw materials, materials and components, as well as stocks of finished products) - the conditions for the formation of capital, indicators inflation and others.

As a result of determining the sensitivity of the project to critical factors in the design process, risk reduction measures are developed, and best option project implementation.

The financial plan gives an idea of the sources and amounts of financial resources necessary to ensure production, the directions for the use of funds, the amount of cash, intermediate and final results of activities.

The structure of the financial plan is as follows:

Cash at the beginning of the period;

Cash inflow;

The total amount of cash;

cash payments;

An increase or shortage of cash.

The financial plan is calculated based on the results of the forecast of production and sales of products. Here, along with the projected cash flow (receipts and payments), the current financial condition of the enterprise should be described in detail (provided that the project is being implemented at an existing enterprise). Typically, the financial section is represented by three main documents:

Balance sheet. The balance sheet represents the financial conditions of a company up to a certain date. It describes in detail the elements of the company's ownership (assets) and the amount of liabilities (liabilities). It also shows the company's net worth and liquidity. This document must be drawn up 3-4 years in advance;

Profit and loss statement. A standard income statement shows the financial feasibility of a given business plan. Using the sales forecast and its associated production costs, prepare a standard income statement for at least the first three years. This provides a complete list of the assumptions made in the preparation of the standard income statement. This section of the business plan includes all the main points that can give a decrease in sales from the projected level and the sensitivity of profit to these points. In the most general view standard income statement includes: cost of goods sold, cost, gross profit, production costs, net income or losses;

Cash flow statement. This is a monthly cash flow forecast for the first year of operations and quarterly for at least two years, detailing the amount and timing of expected cash inflows and outflows; determine the needs and timing of additional financing and indicate the maximum need for working capital; show how it should be received additional funding(through equity financing, bank loans, through a short-term bank loan), under what conditions, how the borrowed funds should be paid.

The balance sheet reflects the financial condition of the enterprise at the end of the calculated period of time, from the analysis of which it is possible to draw a conclusion about the growth of assets and the structure of the financial position of the enterprise implementing the project in a specific period of time.

The profit and loss statement reflects the operating activities of the enterprise in the current period of the project. With the help of this report, you can determine the amount of profit received by the enterprise in a certain period of time.

The cash flow statement shows the formation and outflow of cash, as well as the cash balances of the enterprise in dynamics from period to period.

Based on the results of three reports, an analysis of the financial resources of the enterprise and the development of a project financing scheme are carried out.

Forms and methods of project financing are diverse. The most commonly used in the practice of industrial enterprises are the following:

Obtaining financial resources through the issuance of shares (the most common and preferred form of financing in the initial period of the implementation of large projects);

Debt financing (acquisition of a long-term loan from commercial banks, loans from government agencies, mortgage loans, private placement of debt obligations);

Leasing financing.

The sum of own and borrowed capital should be sufficient to cover the negative value of the balance of funds in any period of the project.

Each of the alternative financing schemes should be calculated and assessed the consequences of its application.

The system of project performance indicators is represented by two groups of indicators: indicators of the financial condition of the enterprise and indicators of investment efficiency, calculated at the selected discount rate.

The first group of indicators characterizes the efficiency of the enterprise's operational activities during the project implementation: project profitability, return on capital, financial performance indicators: liquidity and financial stability.

The second group of indicators characterizes the effectiveness of investments in the project: payback period, net present value of income, profitability index (characterizes the profitability of the project), internal rate of return.

When calculating these indicators, it is often difficult for project developers to choose a discount rate, since there are no methods for determining it. When assigning a discount rate, it is usually guided by the existing or expected rate on bank loans or deposits, or by a subjective assessment based on the experience of the investor.

The appendices section includes documents that can serve as confirmation or a more detailed explanation of the information presented in the business plan. These may include:

Copies of all relevant contracts;

Copies of business agreements;

Marketing research results;

Auditors' conclusions;

Photos or video of product samples;

List of main clients with indication of annual sales volumes and their conditions;

List of main suppliers indicating the volume of purchases and their conditions;

Articles from magazines and newspapers about the activities of the enterprise;

Any other relevant official documents.

The fifth stage is the collection of information for the preparation of each of the planned sections of the business plan. At this stage, it is desirable to involve specialists of various profiles (financiers, accountants, marketers, economists of a wide profile), both those who are in the organization, and those invited from the outside.

The sixth stage is the direct writing of a business plan. Important point: an entrepreneur must write a business plan on his own, even if he does not have the skills to do so. The help of consultants is completed at the previous stage. Delegating the writing of a business plan to another person is fraught with negative consequences, up to the loss of investor confidence in the project.

CHAPTER 2

2.1 General characteristics of the enterprise OGUP "Lipetskobltekhinventarizatsiya"

The founder of the enterprise is the Lipetsk region.

The enterprise is under the departmental subordination of the Department of the Fuel and Energy Complex and the Reform of the Housing and Communal Services of the Administration of the Lipetsk Region (hereinafter referred to as the Structural Subdivision).

Location of the enterprise: Russian Federation, Lipetsk, pl. Peter the Great, 1.

The enterprise was created in order to meet public needs in the results of activities and profit.

The subject of the activity of the Enterprise is the organization and conduct of state technical accounting and technical inventory of urban planning objects, as well as methodological guidance and coordination of the work of branches and representative offices.

Currently, the technical accounting of real estate in the Lipetsk region is carried out by the State Unitary Enterprise "Lipetskobltekhinventarizatsiya". The enterprise operates through branches - regional bureaus of technical inventory, which inherited the archives and some technologies of past years, but acquired a different socio-economic significance. The market economy has changed the goals of accounting, set priorities differently, returning us to the original concept of accounting, the task of which is to fulfill the fiscal function of the state, as well as to describe real estate objects for their involvement in civil circulation.

One of the functions of technical inventory bodies is technical description real estate objects, which makes it possible to unambiguously distinguish them from the mass of other objects, create a complete package of documents and enable these objects to exist in civil circulation. A correct description of the property is largely a guarantee of the success of the transaction and registration. That is, technical accounting is needed not only by the state, which, it would seem, solves its problems at the expense of property owners, but also by the owner himself. After the appeal of such an owner, as participants in the real estate market say, "the object is formed."

Along with the main activities, other areas are actively developing:

Performing geodetic and cartographic works during land management;

Carrying out a market assessment of real estate objects of all types of property;

Evaluation and revaluation of buildings, structures, structures and premises for the purposes of accounting for national wealth, taxation purposes, the purposes of collecting state duties in transactions and for other state purposes;

Accounting for unauthorized buildings;

Justification of the amounts of compensation to the owners of buildings, structures, structures and premises for objects subject to demolition in connection with the withdrawal of land plots for state needs;

Preparation of documentation for privatization housing stock;

Control over housing construction and registration of residential buildings under construction in the Lipetsk region;

Development of project documentation;

Preparation of budget documentation.

Currently, the company has twenty branches:

Volovskoe BTI, Lipetsk region, Volovo village

Gryazinsky BTI, Lipetsk region, Gryazi

Dankovskoye BTI, Lipetsk region, Dankov

Dobrinskoye BTI, Lipetsk region, Dobrinka settlement

Dobrovskoe BTI, Lipetsk region, Dobroe village

Dolgorukovskoye BTI, Lipetsk region, Dolgorukovo village

Elets city BTI, Lipetsk region, Yelets

Yelets district BTI, Lipetsk region, Yelets

Zadonsk BTI, Lipetsk region, Zadonsk

Izmalkovo BTI, Lipetsk region, Izmalkovo village

Krasninskoe BTI, Lipetsk region, Krasnoe village

Lebedyanskoe BTI "Lipetsk region, Lebedyan

Lev-Tolstovskoe BTI, Lipetsk region, Lev-Tolstoy village

Lipetsk regional BTI, Lipetsk region, Lipetsk

Lipetsk city BTI, Lipetsk

Stanovlyanskoye BTI, Lipetsk region, Stanovoye village

Terbunskoye BTI, Lipetsk region, pTerbuny

Usman BTI, Lipetsk region, Usman

Khlevenskoe BTI, Lipetsk region, Khlevnoe village

Chaplygin BTI, Lipetsk region, Chaplygin

The parent company provides methodological guidance and coordination of the activities of the branches. Providing a regulatory framework allows you to avoid errors in manufacturing technical passports for real estate objects, a unified technology for performing work makes it possible to correctly draw up documentation for registering rights to real estate.

There are also three production divisions in the head office:

1) for the inventory of buildings and structures,

2) property valuation,

3) in geodesy.

Branches of the State Unitary Enterprise "Lipetskobltekhinventarizatsiya" are not "poor relatives" in the vastness of the region, as is the case with many similar organizations. Beloved, guarded, cherished and cherished children - this is the refrain of the relationship between the parent company and branches. What was their status before unification? Small desks subordinated to local government. There was no funding, no support, of course, there was no talk of cardinal professional development and the development of computer technology. And the attitude towards the BTI was appropriate: the archive was in a unkempt condition, neglected premises, elementary office equipment was considered a whim. The course, confidently pursued by the leadership of the OGUP "Lipetskobltekhinventarizatsiya" towards a radical turn towards a strictly regulated inventory "under the sovereign's eye" could not but affect the branches. Over the past year alone, the computer park in the branches has been doubled, sets of office equipment (printers, photocopiers) have been purchased, and repairs have been made in the premises. Substantial assistance to employees of branches is provided by the technical department, advising on complex technical, legal, and organizational issues. Speaking about the systematic support of branches, one cannot fail to mention the uninterruptedly operating "computer technical assistance" service. Whether something happened to the computer, the program "frozen", problems with the printer - by calling the APCS service on the "hot line" the employees of the branches will receive qualified expert advice, and if necessary, the service employee will go to the district.

State technical accounting and technical inventory of real estate objects is carried out according to a single system for the Russian Federation and is an inextricably linked sequence of actions for collecting, documenting, accumulating, processing, accounting and storing information about real estate objects.

Technical accounting is carried out by conducting a technical inventory, assigning inventory, cadastral numbers.

The result of the technical inventory is a technical passport drawn up for each property.

For each accounting object, an inventory file is opened with the corresponding number, which is stored in the technical inventory archive.

The inventory number of the object is part of the cadastral number of the real estate object, which is used in the maintenance of the Unified State Register of Rights to Real Estate and transactions with it.

Information of state technical accounting and technical inventory of real estate provided by authorized technical inventory organizations in the prescribed manner is mandatory for use in the following cases:

State registration of rights to real estate and transactions with it;

Preparation of state statistical and accounting reports on real estate objects;

Calculation and control of the real estate tax base;

Commissioning of housing facilities, social, cultural and household and industrial purposes;

Maintenance of land, urban cadastre;

Maintenance of the register of federal property.

At the head of the enterprise is a director, to whom a number of functional deputies are subordinate: in economics, in production; on general issues; Chief Accountant. The legal department and the technical control department also report directly to the director. The respective departments and subdivisions are subordinated to the deputies.

The Deputy Director for Economics is responsible for the work of the planning and economic department and accounting. All heads of production departments are subordinate to the Deputy for Production. The logistics department reports to the Deputy Director for General Affairs. The accounting department is subordinate to the chief accountant.

The central link in the organization of any business is, as you know, planning. The adoption of various kinds of current decisions, even the most modern ones, does not replace planning, which is managerial activity much higher order, serves as a kind of compass that guides the movement of the enterprise in the turbulent sea of the market economy.

Therefore, an economic service was created in the State Unitary Enterprise "Lipetskobltekhinventarizatsiya".

Analysis has existed since time immemorial, being a very capacious concept that underlies all practical and scientific activity person.

Economic analysis is a system of special knowledge related to the study of economic processes that develop under the influence of objective economic laws and subjective factors. The subject of economic analysis is the economic processes of enterprises, socio-economic efficiency and the final financial results of their activities, which are formed under the influence of objective and subjective factors that are reflected through the system of economic information.

In its most general form, statistical and economic analysis is a system of methods for studying economic processes about the economic situation of an enterprise and the financial results of its activities, which are formed under the influence of objective and subjective factors according to data financial statements and some other types of information (organizational-legal, normative-reference, statistical, etc.).

The purpose of statistical and economic analysis is an objective assessment of the financial and economic condition of the enterprise, its solvency and financial stability, business activity; in identifying ways to increase equity and improve the use of borrowed funds; in the development of forecasts for the growth (decrease) of financial results and reasonable predictions about the degree of reality of bankruptcy (financial insolvency) of the enterprise and, on this basis, in the development of options for sound management decisions by both internal and external users of this analytical information in order to increase the efficiency of management and maintain long-term economic connections with partners.

To make management decisions in the areas of production, marketing, finance, investment and innovation, management needs constant business awareness on relevant issues, which is the result of the selection, evaluation and concentration of the original accounting and financial statements of the enterprise. An analytical reading of the source data is necessary based on the goals of analysis and management.

The planning and economic department of an enterprise is one of the most important services that predicts the life of an enterprise, its development strategy.

During the existence of the department, the fundamental work for the activity of the enterprise was carried out - the staffing tables for branches and the head enterprise, the "Regulations on the remuneration of employees of the enterprise", "Price list for the performance of work on the technical inventory of real estate", prices for the services of a real estate service, according to services for market valuation of real estate objects, for geodetic works, and also the main forms of reporting were developed.

But the most important functions of the department are the development and implementation of measures to improve economic performance, increase labor productivity, efficiency and profitability of the enterprise, increase profits.

There are 2 forms of remuneration in the enterprise: piecework and time-based system wages.

The piecework wage system is established for the following employees:

Engineer for the inventory of buildings and structures;

Technician for the inventory of buildings and structures;

Engineer surveyor;

Surveyor Technician;

Surveyor;

Privatization Specialist;

Engineer for the accounting of objects of town-planning activity;

Technician for accounting objects of urban planning activities;

Housing Technician.

Payment of labor to employees with a piecework wage system is made as a percentage of the amount of work performed in the current month, which is paid by the customer.

Wages of employees of branches with a time-based form of remuneration are calculated based on the average monthly wages of production personnel accrued in the current month, taking into account the coefficients approved staffing or according to salaries approved by the staffing table.

Salary for the following employees of the Lipetsk branch:

Director;

Deputy Directors;

Chief Engineer

is accrued based on the average salary prevailing in the branch as a whole for the current month, taking into account the coefficients approved by the staffing table or determined employment contract.

The accounting policy of the enterprise is formed in accordance with generally accepted rules and features of its activities. The set of selected methods, forms and organization accounting ensures compliance with the basic requirements for accounting policies. With the accounting policy adopted by the organization, the following are approved:

Working chart of accounts;

The procedure for conducting an inventory and the methodology for assessing types of property and liabilities;

Document flow rules and accounting information processing technology;

The order of control over economic operations.

The company draws up accounting and statistical reporting in the manner established by law RF. Tax and other state bodies, which are entrusted by the legislation of the Russian Federation with checking the activities of an enterprise, carry out it within the limits of their competence. The results of the checks are reported to the enterprise.

The source of formation of the financial resources of the enterprise is profit, income received from the sale of products, works, services, as well as other types of economic activity. OGUP "Lipetskobltekhinventarizatsiya" directs the bulk of the profits and 100% of depreciation to the modernization and improvement of the production base.

Since the establishment of OGUP "Lipetskobltekhinventarizatsiya" has been constantly developing: new jobs are being created at the enterprise, great attention is paid to the modern development of production, improvement of the material base, improvement of labor organization, expansion of the types of services provided, as well as modern methods of organizing production.

Fig.1 Comparative structure of the volume of services rendered by OGUP "Lipetskobltekhinventarizatsiya" in 2005 and 2006, thousand rubles

The presence of its own service of automated control systems allows not only to implement in manufacturing process acquired licensed software systems, but also to develop and implement their own software systems.

The automated system allows you to display statistical and dynamic reports on the progress of the implementation of contracts by structural units, to make a comparative analysis.

Managers of the archive service, who perform one of the many functions of issuing finished products, analyze the possibility of issuing a case using an automated system, and can also quickly determine the position of the finished documentation in the archive using the company's electronic filing cabinet.

After the issuance of the case, an act of acceptance of the work performed is automatically generated, which is signed by the customer and remains in the archive.

To register the facts of business transactions, unified forms of accounting documentation are used, and information is stored on electronic and paper media. When determining the proceeds from the sale of works and services, the accrual method "on shipment" is used. For accounting, the program "1C: Accounting" is used, which is a universal system for automating accounting. It focuses on the features of accounting in the enterprise, on changes in legislation and reporting forms. The initial data for the program are the postings entered into the transaction log. The organization of analytical accounting allows in electronic "1C: Accounting" to track settlements with specific buyers, take into account the presence and movement of inventory items, fulfillment of contracts, settlements for wages and accountable persons. The company also installed a reference computer system "Garant".

Thus, the use of computer technology based on electronic program"1C: Accounting" and the reference system "Garant" in the State Unitary Enterprise "Lipetskobltekhinventarizatsiya" makes it possible to achieve in the work of the accounting department timely and high-quality preparation of the financial statements of the enterprise; build work on updated legal information and thereby avoid serious mistakes. When using computer technology, a huge amount of time is saved, which is necessary for routine operations, and the accountant can devote more time to analytical work.

2.2 Analysis of the financial condition of OGUP "Lipetskobltekhinventarizatsiya"

According to table 1 (see Appendix 1) and the balance sheet as of December 31, 2006. we can draw the following conclusions about the financial condition of OGUP "Lipetskobltekhinventarizatsiya":

1. The cost of non-current assets increased by 7618 thousand rubles, which occurred due to the acquisition of fixed assets.

2. The value of current assets increased by 9553 thousand rubles, which was due to an increase in cash, as well as due to an increase in receivables (primarily buyers and customers).

3. Retained earnings of the enterprise under consideration, which is the main component of its own funds, increased by 3360 thousand rubles. or 10%.

4. Borrowed funds of the enterprise, which are accounts payable, increased by 13,878 thousand rubles, primarily to other creditors, as well as to the personnel of the organization.

One of the most important criteria the financial position of the enterprise is to assess its solvency and financial stability.

An enterprise is solvent if its available funds, short-term financial investments and active settlements cover its short-term liabilities.

Financial stability is determined when calculating the ratio of own and borrowed funds. An external manifestation of the financial stability of an enterprise is its solvency.

The calculation of financial stability indicators on the example of OGUP "Lipetskobltekhinventarizatsiya" is presented in Table 2 (see Appendix 2), the data of which allow us to assess their condition.

From the table above, we see that the company lacks its own working capital necessary for its financial stability. On horses of the year, the value of own working capital increased significantly, but still they were not enough to form stocks and costs at the end of the year. The company did not use long-term borrowed funds, but attracted short-term liabilities for the implementation of current activities. The use of such "cheap" borrowed funds to finance their activities is not a good sign.

Ratio analysis of financial stability shows a slight improvement in the financial position of the enterprise.

At the beginning of the year, the company did not have its own funds to cover the entire need for working capital and widely used accounts payable for these purposes.

More high rates growth of own capital in comparison with the growth of non-current assets and expenses of the enterprise in the reporting year allowed to slightly increase the indicators of financial stability.

The next stage in the analysis of the state of the enterprise is the assessment of its creditworthiness and liquidity of the balance sheet.

Creditworthiness is the ability of an enterprise to pay off its debts in a timely manner and in full. During the analysis of creditworthiness, calculations are carried out to determine the liquidity of the company's assets and the liquidity of its balance sheet.

The liquidity of the balance sheet is the degree to which the company's liabilities are covered by its assets, the period of transformation of which into money corresponds to the maturity of the liabilities. The liquidity analysis of the balance sheet consists in comparing the funds for the asset with the liabilities for the liability. For this analysis, the "aggregate balance sheet" form in Table 3 is used (see Annex 3).

To determine the degree of liquidity of the balance sheet, it is necessary to compare the parts of the asset sold by a certain date with the parts of the liability that must be paid by this time. The balance is considered liquid with the following ratios of groups of assets and liabilities.

1.5 A4< П4.

Comparing the groups of assets and liabilities, we see that both at the beginning and at the end of the year, only when comparing the third groups, assets exceed liabilities, i.e. to pay off short-term debts, there are assets of more than late deadline feasibility. This means poor liquidity of the company's funds, primarily due to the unfavorable structure of assets, a large share of hard-to-sell funds in the property against the background of a significant amount of short-term liabilities in the liabilities. To improve the liquidity of the balance sheet, the company should take urgent measures to accelerate the sale of illiquid assets and raise funds for normal settlements with its creditors, and it is best if these funds are own or long-term borrowed. To analyze the liquidity of the assets of OGUP Lipetskobltekhinventarizatsiya, we use the liquidity ratios shown in Table 4 (see Appendix 4). The liquidity ratios show that the situation at the enterprise has changed in a positive direction during the reporting year. An increase in the amount of current assets, and in particular cash, allowed to increase the liquidity of the company's funds.

But, despite the general positive trend, neither at the beginning of the year, nor at the end of the year, the company is not able to pay off its current obligations in the shortest possible time.

To change the current situation, the company needs to increase the amount of liquid funds, and as borrowed funds seek to attract long-term rather than short-term liabilities.

The functioning of the enterprise depends on its ability to generate the necessary profit. In general, the performance of any enterprise can be assessed using absolute and relative indicators.

Profitability expresses the return per unit of investment, costs or economic turnover. It can be calculated in the form of a percentage and a coefficient. The method of calculation and calculation on the example of our enterprise is given in table 5 (see Appendix 5).

Based on the obtained profitability ratios, the following conclusions can be drawn. In the reporting year, from every ruble invested in assets, the company received five times more profit. The use of current assets turned out to be the most effective: the growth rate of the return on current assets amounted to 775.11%, which, undoubtedly, is a very good result of economic activity in the reporting year.

Of particular interest for analysis is the dynamics of the profitability of sales or profitability of sales. For every ruble of products sold in the reporting year, the company received 3 kopecks more profit than in the previous year. This growth should have a positive impact on the financial position of the enterprise.

From the point of view of the owners - shareholders of this enterprise, the indicator of return on equity is of greatest interest. During the year, the management of the enterprise managed to significantly increase the efficiency of the use of equity capital. From each ruble of own capital in the reporting year, the company received more profit by 19.9 kopecks.

the most important integral part financial resources of the enterprise are its current assets. The successful implementation of the production cycle of the enterprise depends on the state of current assets, because the lack of working capital paralyzes the production activity of the enterprise, interrupts the production cycle and ultimately leads the enterprise to the inability to pay its obligations and to bankruptcy.

Their turnover has a great influence on the state of current assets. Not only the size of the minimum working capital required for economic activity depends on this, but also the amount of costs associated with the possession and storage of stocks, etc. In turn, this affects the cost of production and, ultimately, the financial results of the enterprise.

To analyze the turnover of current assets of OGUP "Lipetskobltekhinventarizatsiya" we use the data obtained, shown in table 6 (see Appendix 6). From the above table, we see that the highest is the inventory turnover ratio, and the lowest is the asset turnover ratio. The turnover of assets for the analyzed period decreased from 8.02 to 6.99, but the turnover rate of current assets, on the contrary, increased from 9.93 to 11.95. The accounts receivable turnover ratio increased by 3.51, which means a reduction in sales on credit.

Thus, after analyzing the financial and economic activities of OGUP "Lipetskobltekhinventarizatsiya" it is clear that the enterprise has an unstable financial position. In the future, the efficiency of the production and financial activities of the enterprise can be increased through the following measures:

Increasing the share of liquid funds in the structure of the total assets of the enterprise and reducing the share of hard-to-sell assets;

Reducing the share of illiquid working capital in the asset structure;

Use of long-term borrowed funds rather than short-term accounts payable;

Efficient use of own capital, acceleration of its turnover;

Increase in inventory turnover, receivables and cash;

Reduction of administrative and commercial expenses as part of the cost;

Reducing the share of material costs in the cost; more active use of existing fixed assets or a decrease in their share in the composition of the property of the enterprise.

CHAPTER 3

Fig.2 Basic information about the enterprise

The regional state unitary enterprise "Lipetskobltekhinventarizatsiya" was established in accordance with the Decree of the head of the administration of the Lipetsk region No. 444 dated December 10, 1998 and currently operates in accordance with the Charter approved by the decision of the Committee for State Property Management of the Lipetsk Region dated September 09, 2003. No. 454 and by order of the Department of the Fuel and Energy Complex and Reforming the Housing and Communal Services of the Administration of the Lipetsk Region dated September 11, 2003 No. 01-08-84.

The main activities of the enterprise are:

1. Technical inventory and certification:

Objects completed by construction and put into operation;

Unauthorized completed construction projects;

Objects not completed by construction, including objects for which a building permit has not been issued;

Ownerless objects.

2. State technical accounting with the assignment and maintenance of cadastral numbers of urban planning objects within the boundaries of land plots belonging to the category of agricultural land, settlement land, industry, energy, transport, communications, broadcasting, television, computer science, space support, energy, defense, lands of special purpose, lands of specially protected territories and objects, lands of the forest fund, water fund.

3. Determination of the replacement and actual cost, evaluation and revaluation of objects of urban planning for various purposes.

4. Maintenance of the Technical Inventory Archive in accordance with the procedure established by the legislation of the Russian Federation.

5. Performing geodetic and cartographic works during land management.

6. Participation, on behalf of the heads of administrations of cities and districts, in the preparation of documentation for the privatization of the housing stock.

7. Performing a market assessment of all types of property, including: objects of movable and immovable property, results of intellectual activity, business, etc.

8. Provision of real estate services.

9. Provision of services for the preparation of design estimates, inspection technical condition buildings and structures.

10. Development, reproduction, distribution and use of computer programs and databases, exercise of other copyrights in accordance with applicable law.

11. Performance of work related to the use of information constituting a state secret.

All activities are confirmed by the availability of appropriate federal licenses.

2) The main objectives of the technical inventory and technical accounting of buildings and structures.

In the RSFSR, the State technical accounting and technical inventory of the property of local Soviets has been carried out since 1927. Wherein direct execution work on the inventory was assigned to the relevant local authorities and carried out by them according to various departmental instructions.

The terms "technical inventory and accounting" first appeared in the legislation in 1985, when the Councils of Ministers of the Union republics were given the task of conducting an inventory of the housing stock (Resolution of the Council of Ministers of the USSR dated February 10, 1985 No. 136 "On the procedure for state accounting of the housing stock").

The concept of the housing stock did not include country houses, and other buildings and premises intended for seasonal residence. The task of technical accounting and technical inventory was formulated as obtaining complete and reliable information about the housing stock - its quantitative and qualitative composition, ownership, as well as the number of residents. The information was sent to the statistical authorities. Inventory and accounting of the housing stock were carried out by technical inventory organizations created by the ministries of housing and communal services of the Union republics.

In 1997, the Government of the Russian Federation expanded the concept of "housing stock" to include all premises suitable for habitation, and also expanded the purposes of accounting, establishing that it is conducted, among other things, to obtain information on the value of houses and residential premises (Resolution Government of the Russian Federation dated October 13, 1997 No. 1301 "On state accounting of the housing stock in the Russian Federation").

The system of technical inventory and technical accounting became widespread in 1997 in connection with the creation of a system for registering rights to real estate and transactions with it. Technical inventory and technical accounting began to fulfill the task of individualizing all real estate objects for residential, industrial and other purposes during state registration of rights to real estate and transactions with it.

The results of a technical inventory in the form of an inventory value also began to be used in tax legislation to calculate the tax base for property tax.

Another area of application of technical accounting and technical inventory data has arisen in connection with the need to calculate state subsidies for citizens who have partially or completely lost their homes as a result of emergencies and disasters (floods, earthquakes).

Thus, based on the current federal laws, the goals of technical inventory and technical accounting are:

Providing full objective information to the state authorities, which are entrusted with control, over the implementation of urban planning activities;

Formation in order to improve the planning of the development of territories and settlements of a generalized information base on the objects of urban planning and their territorial distribution;

Ensuring the completeness and reliability of information on the tax base;

Information support for the functioning of the system of state registration of rights to real estate and transactions with it;

Collection and presentation of information about the objects of urban development for the purpose of state statistical accounting.

3) Pricing policy.

OGUP "Lipetskobltekhinventarizatsiya" provides services for technical certification and inventory of objects both to the population and legal entities. At the moment, there are three price lists for these types of services at the enterprise:

Price list for state accounting, technical certification and planned inventory of the housing stock in the Lipetsk region;

Price list for works on state technical accounting and technical inventory of civil and industrial facilities;

Price list for works on state technical accounting and technical inventory of objects owned by budgetary organizations;

All price lists are calculated on the basis of the Time Standards for the performance of work on state technical accounting, technical inventory of urban planning objects, approved by order of the Gosstroy of Russia dated May 15, 2002 No. 79.

When carrying out geodetic work on the measurement of land plots, the "Prices for carrying out geodetic work on the measurement of land plots in settlements of the Lipetsk region" are used. Prices for measuring the boundaries of land plots are calculated on the basis of the "Collection of prices and socially necessary labor costs (ONZT) for the manufacture of design and survey products for land management, land cadastre and land monitoring" approved by order of the Committee of the Russian Federation on Land Resources and Land Management dated 12/28/95. No. 70.

When performing other geodetic works, the "Collection of prices and ONZT for the manufacture of design and survey products for land management, land cadastre and land monitoring" is used, approved by order of the Committee of the Russian Federation on Land Resources and Land Management of 12/28/95 No. 70 and "Handbook of enlarged base prices for engineering and geodetic surveys for construction" was approved by the Decree of the Gosstroy of Russia dated 05.12.97. No. 18-68.

When performing a market assessment of all types of property, including: objects of movable and immovable property, results of intellectual activity, business, etc., as well as in the provision of real estate services and design work negotiated prices are used.

4) Organizational structure of management and personnel policy.

At the moment, the enterprise includes twenty branches throughout the Lipetsk region. The parent company provides methodological guidance and coordination of the activities of the branches. Providing a regulatory framework allows you to avoid mistakes in the preparation of technical passports for real estate, a single technology for performing work makes it possible to correctly draw up documentation for registering rights to real estate.

There are also three production divisions in the parent company: inventory of buildings and structures, property valuation, geodesy. And two departments: the design department, which is engaged in the inspection of buildings and structures for the legalization of redevelopment, the production of design and estimate documentation, and the real estate department, which provides real estate services to both the public and legal entities.

The organizational structure of the enterprise was created in such a way as to more perfectly fulfill the tasks facing the enterprise in the field of accounting for real estate objects, the provision of services for the technical inventory of passportization, geodetic work, property valuation work, real estate services to both the public and legal entities, the preparation of design estimates documentation and inspection of the technical condition of buildings and structures.

The organizational structure of enterprise management is attached below.

The management of the State Unitary Enterprise "Lipetskobltekhinventarizatsiya" pays great attention to the professional level of its employees. The vast majority of employees have higher education in the applied fields of construction (including professional geodetic and land management education). The prospective long-term personnel policy of the enterprise also includes active assistance in obtaining additional education for employees.

It should be noted that the employees of the State Unitary Enterprise "Lipetskobltekhinventarizatsiya" are fluent in modern information technologies, both classical forms and communication systems (e-mail, Internet, and so on).

1) Plan for the volume of services provided, labor and wages.

The calculation of the planned volume of services provided is based on the planned number of key production personnel (technicians and engineers for the inventory of buildings and structures, geodetic technicians, geodetic engineers) and their planned labor productivity.

The planned headcount of the main production personnel is calculated from the actual headcount as of 01.06.2006.

The calculation of the planned volume of services provided and the approved plan for the volume of services provided are given in Tables 7 and 8. (See Appendix 7 and 8). The plan - the forecast of the number of employees and labor costs for OGUP "Lipetskobltekhinventarizatsiya" for 2007 is shown in table 9 (see Appendix 9).

2) Expenses of the enterprise in 2007.

Planned data on costs for 2007 are determined based on the actual costs of the enterprise in 2006 and the forecast level of price growth, as well as taking into account the forecast level of income in 2007.

The amount of expenses in 2007 will amount to 86,900 thousand rubles. including:

1. Pay.

The amount of labor costs will be 54,974 thousand rubles. Including at the expense of the cost price - 53300 thousand rubles, at the expense of FMP - 1674 thousand rubles.

The plan for the number and wages is presented in table No. 10 (see Appendix 10).

2. Unified social tax.

The cost of UST will be 13,860 thousand rubles.

3. Direct material costs.

The amount of costs for this article is determined from the actual costs of 1 rub. rendered services. Actual expenses for 1 rub. services rendered amount to 0.13 rubles.

The amount of expenses under this item in 2007 will amount to 12,000 thousand rubles.

4. Depreciation.

The amount of expenses for this item is calculated based on the forecast cost of fixed assets and the current depreciation rates.

The amount of expenses under this item in 2007 will amount to 2,500 thousand rubles.

5. Other expenses.

The amount of expenses under this item will be 5240 thousand rubles.

3) Production indicators.

The performance indicators of OGUP "Lipetskobltekhinventarizatsiya" for 2007 are calculated on the basis of the following calculations:

Plan for the volume of rendered services for 2007;

Forecast plan "Number of employees and labor costs for OGUP "Lipetskobltekhinventarizatsiya" for 2007;

Cost estimates for 2007.

Plan-forecast "Production indicators of activity of OGUP "Lipetskobltekhinventarizatsiya" for 2007" is presented in table 11 (see Appendix 11).

4) Financial results of production activities.

The results of the production activities of OGUP "Lipetskobltekhinventarizatsiya" are presented in the Forecast Plan "Financial results of production activities for 2007".

The forecast plan was calculated on the basis of the plan for the volume of services provided and the cost estimate for 2007.

The forecast plan "Financial results of production activities for 2007" is presented in Table 12 (see Appendix 12).

5) Use of profit.

The forecast plan "Use of net profit in 2007" was compiled on the basis of the following calculations:

Plan-forecast "Financial results of production activity for 2007";

Estimated expenditure of the material incentive fund (FMP) for 2007, which is presented in tables 13 and 14 (see Appendix 13 and 14);

Investment program for 2007, which is presented in table 15 (see Appendix 15).

Plan-forecast "Use of net profit in 2007" is presented in Table 16 (see Appendix 16).

The financial plan of OGUP "Lipetskobltekhinventarizatsiya" for 2007 is calculated on the basis of the following indicators:

Plan for the volume of rendered services for 2007;

Cost estimates for production for 2007;

Investment program for 2007;

FMP expenditure estimates for 2007;

Plan-forecast "Use of net profit in 2007.

The financial plan of the State Unitary Enterprise "Lipetskobltekhinventarizatsiya" for 2007 is presented in table 17 (see Appendix 17)

3.3 Overview of software products for creating financial plans

Preparing for the first contacts with an investor is always a complex and lengthy process. And the lion's share of time, nerves and effort here takes away the proof of the commercial effectiveness of the project. There are several types of software available to simplify these procedures. These are all kinds of templates designed for correct design documents, programs for assessing the current financial condition of the company and investment analysis programs that model the development of the project.

In principle, investment analysis programs are intended only for financial calculations, and this is only a small part of the work of preparing a business plan. But, as practice shows, it is this part that needs automation most of all and it is very difficult to complete it without the use of certain programs. In addition, the scope of some systems is not limited to the formation of a financial plan, to some extent they correspond to other categories, since they are complex financial analysis programs.

The principle of operation of all the above programs is approximately the same. You enter a set of parameters that characterize your project. As a result of the calculation, a complete financial report is obtained, the data of which can be examined using the analytical tools present here. Information about the production program, marketing plan, project financing scheme is used as initial data. The results are always reflected in the three main financial statements: income statement, balance sheet and cash flow statement (cash flow). The analysis methods and general approaches to calculations are approximately the same.

The review does not include all existing systems, but only those that have received recognition in the Russian market and have been developing steadily for several years. This, in my opinion, guarantees the presence of a minimum mandatory level of quality both for the programs themselves and for the services accompanying them - technical support, consultations, version updates, which is absolutely necessary in such a responsible business. The result is the following list:

1) Comfar III Expert (UNIDO)

2) Project Expert ("Pro-Invest Consulting")

3) "Investor" (INEK)

4) "Analyst" (INEK)

5) "Alt-Invest" ("Alt")

6) Cashe (Business Matters)

The "Comfar III Expert" program is a classic of investment analysis. Once such Russian companies as "Pro-Invest Consulting" and "Alt" proudly announced that their programs were built according to the UNIDO methodology. Now Comfar is far behind its followers and is perceived more like history. The main reason for this is the absence of any binding to Russian legislation.

The program is built in such a way as to guide the user through the entire process of developing an investment project. In principle, we can say that the time to learn the program is zero, since immediately after launch, even an unprepared user can start entering data. However, I am not inclined to consider this as a significant factor. Gathering and preparing data to create a project can take you weeks or at least days. And against this background, it’s not so scary to lose one or two hours to study the program.

The main advantages of the Comfar program are the high quality of the methods underlying the analysis. No wonder the methodology of the experts of the Industrial Development Committee was so actively picked up by Russian developers. It is well thought out, created specifically for countries with high level inflation and includes all analytical tools necessary for such conditions. And who should use these tools if not their authors? Which they do quite successfully in the Comfar program.

UN logo. Wherever you present the project, the presence of this logo can become an additional factor influencing the investor's decision. Although UNIDO and its program are not widely known, especially outside of Russia, the use of a product developed by a UN committee creates a good image for a company. And overcoming the distrust of foreign investors in documents prepared in Russia is perhaps the main problem in the presentation of a business plan.

High-quality and accurate summary of the project. The program allows you to prepare a compact and beautiful document, which is just a pleasure to look at. Naturally, in addition to a short report, you can also print an extended version.

Original navigation through source data. Comfar uses interesting system display modules with source data. This is a tree that can be expanded or collapsed to show only the required modules. Source data dialogs are displayed as nodes of this tree with a white box; after the dialog is filled, the square turns red. As data is populated, new branches of the tree are made available. It is difficult to say how convenient it is in everyday work, but the first impression is very clear.

The main disadvantage of Comfar is poor technical implementation. The program was written for Windows 3.1 and has an appropriate interface; many functions do not even meet the standards adopted for older versions of Windows. In principle, the program is written in the MS-DOS style, implemented under Windows. Of particular emotion is the information in the readme that the inclusion of the above-mentioned logo in the reports after printing 50-60 pages will cause a complete freeze of the operating system.

Problems with Russian taxes. To be more precise, the program simply does not know anything about them, and in general it is rather "frivolous" about taxes. In Russian conditions, this can negate all the wonderful analytical capabilities of the program.

Summing up, we can say the following. Comfar is a great analytical tool and the documentation is better than any other program in this group. It can be recommended for use in the study of financial analysis and preparation of projects presented to foreign investors and not too dependent on taxes. But for the most common investment projects, this program is too clumsy.

The program "Project Expert 6" is the most widespread in Russia. In fact, it combines investment analysis and project management systems. However, in the second quality, it is significantly inferior to classical systems such as MS Project or SureTrack. When conducting an investment analysis, it has no equal in terms of technical capabilities.

Project Expert (as well as other Pro-Invest Consulting products) was based on one simple principle: if something can be done in several ways, then all options are realized, which gives a choice. Ideologically, the program is the opposite of Comfar. If Comfar strictly guides the user through the entire analysis process, offering him specific methods, a certain sequence of work, a reporting form, then Project Expert, on the contrary, allows you to do anything with the project, leaving the choice of tools and methods on the expert's conscience.

The main advantage of Project Expert is that this program can do absolutely everything. Project Expert has more than 200 dialogs, a built-in scheduling system (like MS Project), project implementation control tools, and in general it is difficult to name something that is not in it. The latest version already contains even such exotic functions as project analysis using fuzzy data, analysis of the performance of individual company departments.

Nice interface. The interface of the program is built very well, which greatly facilitates the work with it. If Comfar presents data in the form of a tree, then in Project Expert all sections are located, as in the contents of the book. This allows you not to miss anything when entering data, even though there is no indication of the completion of the dialogs.

Ability to save reports in MS Word format. Reports in Project Expert can not only be printed, but also saved as MS Word files. All formatting is preserved. Since a complete document - be it a business plan or other report - is usually prepared in MS Word, this approach makes it easy to use the results of the program.

Multilingual. You can work with the program in Russian and receive full reports in English. Of course, only the text generated by the program is translated, but this is about 80% of the reporting text. And there are also full translations, including the interface and documentation, into English, German, Polish, Czech and Hungarian.

The main disadvantage of Project Expert is the lack of ready-made solutions. Project Expert is really a tool, not a turnkey solution. And the fact that the program has so many options for analyzing the project forces you to make a choice, which means you should always be ready for such a choice. Therefore, the results of working with this program are much more dependent on the qualifications of the user than when working with other programs.

Too much attention to detail. The program allows you to take into account everything down to the smallest detail, to conduct calculations with an accuracy of up to a day. Impressively, there is one catch here. Opportunities like these encourage everyone to take advantage of them. And there are projects in which pennies are taken into account, and simple errors in the initial data and forecasts are measured in millions. When working with Project Expert, the presence of a dialog box should not be taken as an invitation to fill it out. There are too many of them, and priorities are not always set correctly.

Thus, Project Expert is the ideal program for professionals. It provides great opportunities, but at the same time it places high demands on the user (to the level of his training in the field of financial analysis). For an unprepared user, it may turn out to be too flexible and amorphous, which will make it difficult for him to choose a methodology.

The Investor program differs from other programs of this group in that it was created on the basis of Russian accounting and analysis standards. Of course, financial analysis, be it Russian or international, has general principles. But the terminology, reporting forms and many other details in Investor are taken from Russian, and not from international practice. So if you had to work with accounting and the recommendations of the Ministry of Economy, then here you will meet a lot of acquaintances.

The program has enough financial analysis tools (although none of them can be called too sophisticated), contains some original ideas that help to work. However, the volume of initial data used for this analysis is quite small.

The main advantage of "Investor" is a strong binding to Russian legislation. The standards and principles of Russian accounting are explicitly used at every stage of developing a financial plan. This makes it easy to navigate when looking for source data - they are compiled from your production plans and accepted accounting standards.

Elaboration of the methodology. The analysis methodology offered by the program is distinguished by its completeness and integrity. You can argue as much as you like about which program method is better, but a consistent and thoughtful approach is always more effective than scraps of other people's thoughts. And in "Investor" this approach is offered in ready-made.

The disadvantage of "Investor" is its unsuitability for working with foreign investors. If you try to present your financial plan to foreign experts, you will have many problems with the Investor program. These are reporting standards that are incomprehensible to them, and even errors in the translation into English of those two reports that are more or less brought to international standards.

The interface of the program leaves a feeling of some unfinished business. Perhaps this is due to the fact that under Windows program released recently, this is the first version.

Bad textual conclusion. If the program can write a text opinion on my project, I like it - less reporting work. When, after that, a set of sentences like "Based on the results of the analysis, it was found that during the period of the project the balance line X has changed from X1 to X2", it begins to seem that they are mocking me. This is not a conclusion, but simply a retelling of the reporting figures. At least the trend could be calculated for decency.

So, let's sum up. If a Russian accountant makes a business plan for submission to government agencies, the Investor program will create a pleasant working environment for him and will allow him to prepare very good project without overloading him with information he doesn't understand anyway. At the same time, as projects become more complex, requiring advanced skills from an expert, the program begins to look rustic.

The "Analyst" program is another INEK product, but it was released a little later and is of much better quality. The first thing to be said is the principle of collecting data for analysis. It differs significantly from those used in all other programs in that it contains both financial statements for past periods and project targets. The analysis methodology in "Analytics" is perfected to the smallest detail and is distinguished by logic and completeness. While not boasting the unlimited possibilities of Project Expert, Analyst offers a well-thought-out investment decision-making cycle. No wonder its version for banks has long become one of the most popular in credit departments.

The advantage of "Analytics" is a detailed methodology. This is the main trump card of the program. The developments in the sections of the analysis of the financial condition according to the reporting data are especially extensive, but the investment analysis itself has been worked out well.

Good financial conclusion. What in The Investor looks like a parody of the conclusion has received significant development here. The financial conclusion of "Analyst", although there is a lot of "water" in it, may well serve as the basis for a full-fledged report. And this is a very serious achievement.

The disadvantage of "Analytics" is the inability to print. In "Analytics" the ability to print is simply not available. Instead, it offers the option to export tables to Word or Excel. The property is undoubtedly useful, but not always sufficient.

Use of Russian language only. Like "Investor", "Analyst" is practically unable to prepare a report in English, which is very strange, because this program is quite common and, for sure, many documents prepared with its help are sent to foreigners. From all that has been said, it follows that the "Analyst" program can be recommended for express analysis of projects, selection of enterprises for a detailed assessment of their activities and decision on investment. The program is ideal, if not in terms of a set of features, then certainly in terms of price / quality ratio.

The "Alt-Invest" program is not a program, but a template for MS Excel. But a template that has grown so much that it can be considered a program. At the heart of his work is the same UNIDO methodology, slightly adapted to Russian conditions. There are no serious methodological omissions, powerful analytics or bright ideas - too. A neat, thoughtful document is perhaps the most precise characterization.

Adherents of this program usually state that its main advantage is the possibility of adjusting the calculation principles by an expert. The statement is more than dubious. Imagine a text editor that comes with the source code of a program in case you want to fix its errors as you work. Of course, the calculations in Alt-Invest are simpler, but still this is a full-fledged program in Excel Visual Basic and its modification is the job of programmers, not analysts. The only thing we can agree with is that working in Excel, it is easy to create your own analytical tools that complement the standard set. And here such a pattern really has no equal. It must be said that the popularity of Alt-Invest (and it is quite popular) has much in common with the popularity of systems distributed with source code (such as Linux), and drawing such a parallel, one can predict a good future for it.

The main advantage of "Alt-Invest" is the ability to use all the advantages of MS Excel. Based on MS Excel, Alt-Invest retains all the benefits of this great product. This is the most powerful graphics, and the ability to create sophisticated analytical reports, and much more.

Ease of reporting. Since all the initial data is entered from the sheet, and not in dialogs with complex system presentation of information, they have a "flat" structure and are easily transferred to paper. In other programs, this is associated with certain problems and often only part of the data gets on paper.

The main disadvantage of "Alt-Invest" is the inconvenient work with the source data. The "flat" data structure mentioned above ceases to please when a significant amount of information needs to be entered into the program. Even the small demo that comes with the program takes up 1300 lines of input. Rather weak means of navigating through this data cannot significantly change the situation for the better. Another problem is that there are no tools (except for standard Excel tools) for working with events that repeat during project preparation.

Interface insecurity. It's too easy to mess up your project. Neither the source data tables nor the calculation results are protected from damage. An accidentally pressed key can override the calculated data without you even noticing it. This is not very scary, but requires extra care when working with the project.

"Alt-Invest" is the most suitable program for those who are going to create their own methodology and reporting forms, organize a cycle of preparing documentation according to their own standards. This is a really good template to get started with. It will not cause problems for those who are used to working a lot in Excel and are fluent in this system. And in

everything else the program is clearly inferior to competitors. In addition, if you intend to use ready-made solutions, then Alt-Invest's openness is not an advantage for you.

The Cashe program was released in 1995 and began to develop actively in the American market. The pinnacle of Cashe's achievement is its adoption as the standard at Coopers & Lybrand. But after a series of unsuccessful marketing actions by the management of the Business Matters development company, the company went bankrupt and was sold. This slowed down the development of the system and saved other developers from the emergence of a new strong competitor. Despite this, the system has implemented a lot of interesting ideas for which it is worth paying attention to it.

The main advantage of Cashe is the integration of the analysis of previous activities and the project. The idea is very simple and effective. The financial plan of the project is based not only on forecasts of future revenues, but also on data on the company's previous activities. In one form or another, this data is always presented in business plans, so it is convenient to have them combined when calculating a project. For the sake of fairness, it should be recalled that the same approach is implemented by the "Analyst" of the INEK company and the Project Expert / Audit Expert kit of the Pro-Invest Consulting company. But in Cashe, the integration of old and forecast data is done more accurately.

Well structured inputs and results. Unlike other programs, methodicalness is felt not only in the presentation of results and the use of analytical tools, but also in working with the original data.

The main drawback of the program is its inapplicability in Russia. The program is written in the USA and for Americans. In Russia, it turns into an amusing toy, nothing more.

No major customization options are offered. Since the methodology implemented by the program is rather banal, the lack of extensibility is a serious omission.

Today, the capabilities of these programs have expanded significantly, and they help create a financial model for an industrial enterprise, develop an anti-crisis program, or calculate a strategic plan for the development of an enterprise. These programs are allies in overcoming the difficulties of the difficult economic stage of our country's development.

CONCLUSION

Improving the commercial activity of enterprises is a particularly urgent task, the solution of which is an important condition for raising production. In modern conditions of a competitive market, an enterprise must develop its activities and economic potential, as this gives a chance to make a profit in the future.

Anyone who seriously wants to engage in entrepreneurial activity and make a profit in a market environment must have a well-thought-out and comprehensively justified detailed plan- a document that defines the strategy and tactics of doing business, the choice of goals, equipment, technology, organization of production and sales of products. Having a well-developed plan allows you to actively develop entrepreneurship, attract investors, partners and credit resources.

The value of a business plan is that it enables you to:

Determine ways and means to achieve the set goals,

Maximize the competitive advantages of the enterprise,

Prevent erroneous actions

Track new trends in the economy, engineering and technology and use them in their activities,

Prove and demonstrate the validity, reliability and feasibility of the project,

Mitigate the impact of the company's weaknesses,

Determine the need for capital and cash,

Take timely protective measures against various risks,

Make better use of innovations in your activities,

To more objectively evaluate the results of the production and commercial activities of the enterprise,

Substantiate the economic feasibility of the direction of development of the enterprise (project strategy).

The professionalism of the business plan team directly affects the viability of the company in the market and the success of the business, so the process of developing a business plan must be professionally and competently organized and must be controlled by the company's management.

As part of this final work, an analysis of the main sections of the business plan was carried out, an analysis of the financial condition of OGUP "Lipetskobltekhinventarizatsiya" was carried out, a business plan for the enterprise for 2007 was developed and an analysis was made of the use of PCs and software for creating and analyzing business plans.

The paper considered the theoretical foundations of business planning, types of modern business plan, and also developed organizational and economic measures aimed at improving the activities of the enterprise under study. An attempt was also made to analyze the activities of OGUP "Lipetskobltekhinventarizatsiya", the liquidity of the balance sheet and the analysis of such financial ratios as indicators of profitability, business activity, financial stability and liquidity of the balance sheet of the enterprise were analyzed.

As a result of the work carried out, it can be concluded that, despite the successful operation of this enterprise for a long time and obtaining stable profits, the use of modern knowledge in the field of financial management in production using the methods and means of business planning contributes to its productive work and prosperity in tough market conditions of the modern economy, a more efficient and cost-effective solution to the tasks.

As part of this work, a real business plan was developed that contributes to the expansion of the business of OGUP "Lipetskobltekhinventarizatsiya" and the development of new market niches. As part of this business plan, a plan was drawn up for the volume of services rendered, a plan-forecast of the number of employees and labor costs, an estimate of the enterprise's expenses was prepared, as well as a plan-forecast of production indicators, financial results and the investment program of the enterprise. The final and summarizing stage in the preparation of the business plan was the creation of the financial plan of the State Unitary Enterprise "Lipetskobltekhinventarizatsiya" for 2007.

Most effective method The solution of the set tasks is the use of specialized computer systems for economic and financial modeling in business planning. Currently, there is a very wide range of specialized software products, comprehensive and detailed, that allow you to calculate the project, taking into account many of these factors, realistically describing the activities of the enterprise, models that can be used not only to develop a strategic plan for the enterprise, but also for operational management.

BIBLIOGRAPHY

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The final section of the business plan is the financial plan. This section is necessary and important both for organizations and for their investors and creditors.

The structure and content of the financial plan depend on the potential contact audiences, i.e. from subjects who are potential "readers" of the business plan. If a business plan is developed as an internal document, then the main focus is on determining the sources and amounts of the necessary financial resources, as well as profitability indicators. In a business plan designed to receive external funding, the main attention should be paid to the assessment of short-term liquidity, which confirms the solvency of the organization and is the key to the security of the loan, and only secondarily consider profitability indicators.

The purpose of developing a financial plan is to determine the sources of financing for the organization's activities, to assess the ratio of income and expenditure of financial resources.

To achieve this goal, when forming a financial plan, it is necessary:
determine the conditions for maximizing the profit of the organization;
optimize the capital structure to ensure its financial stability;
ensure the investment attractiveness of the organization;
create an effective mechanism for managing financial resources (accounting, tax, credit, depreciation and dividend policies).

The development of a financial plan intended for foreign creditors has its own characteristics. In this case, the financial plan should include the following sections as mandatory elements:
1) profit and loss statement (income statement);
2) balance sheet (balance sheet);
3) cash flow plan.

These documents should be generated in accordance with the General Accepted Accounting Principles (GAAP).

In domestic practice, the financial plan, as a rule, includes:
1) forecast of sales volumes;
2) plan of income and expenses;
3) plan of cash receipts and payments;
4) balance of assets and liabilities;
5) a plan for the sources and use of funds.

Forecast of sales volumes
This forecast is developed taking into account the indicators of the marketing plan (see subsection 2.5) and is based on information about the expected sales volumes for each product and the expected unit price of each product. Typically, such a forecast is made for three years in advance. It should be noted that the level of detail in the forecast of sales volumes depends on the length of the period. For the first year, it is advisable to take a month as an interval, for the second year - a quarter, for the third year indicate the total amount of sales for 12 months. The forecast of sales volumes can be presented in the form of a table (Table 2.29).

Income and expense plan
The plan of income and expenses is made up to determine the magnitude and sources of formation and change in the financial result of the organization's activities. The recommended compilation period is three years, with data for the first year reported monthly. An approximate scheme for the formation of a plan for income and expenses is given in Table. 2.30.

The development of a plan of income and expenses allows the organization to determine such key performance indicators as the profitability of output, profitability, the level of production and non-production costs, the amount of expected net profit.

Cash receipts and payments plan
The plan of cash receipts and payments is necessary to determine the liquidity and solvency of the organization. The cash flow is due to the peculiarities of the organization's activities and the mismatch in the timing of receipts and disposals of cash.

It is necessary to distinguish between the movement of financial flows that do not lead to cash expenditures, and the expenditure of pure cash. The first include depreciation and the formation of funds. The latter include proceeds from the sale of goods and services, advances received from customers, funds from the sale of securities, parts of fixed assets, financial investments, loans, loans, etc. The plan of cash receipts and payments is necessary to assess the organization's need for cash for its normal functioning. Approximate form this section is given in Table. 2.31.

Used in planning cash flows, the term "cash" means the difference between real cash receipts and payments. Its amount changes only when the entity actually receives or makes the payment. At the same time, it should be taken into account that the sale of goods and services does not mean automatic receipt of cash, just as the presentation of invoices does not lead to instant payment. Therefore, cash receipts and payments should be shown taking into account the specified intervals.

Balance of assets and liabilities
The balance of assets and liabilities is recommended to be drawn up at the beginning and at the end of the first year of the project. It is believed that this subsection of the financial plan is less important than the previous ones, however, for specialists of a credit institution, it is necessary to assess the amount of financial investments in assets of various types, as well as to determine the liabilities that ensure these operations.

The balance sheet consists of two parts: an asset (left side) and a liability (right side), the final total values of which should be equal to each other (Table 2.32). An asset is a list of property that an organization can dispose of. The liability shows to whom and how much she owes.

Plan for Sources and Use of Funds
The Source and Use of Funds plan is designed to show the sources of funds and their use, as well as to change the assets of the organization over a certain period of time. It makes it possible to determine the relationship between possible sources of funds and the organization's working capital. Based on this section, the management of the organization, as well as potential investors, can more accurately assess the financial position, determine the effectiveness of the financial policy and the results of the organization's economic activities. An approximate form of the plan for the sources and use of funds is given in Table. 2.33.

The financial plan should end with a summary paragraph, which provides the required volume and structure of funding sources, an assessment of payback periods and profitability for investors. It should be emphasized that in order to increase the objectivity of the financial plan, when developing it, real economic conditions and the financial policy of the state should be taken into account.