What is a Business Plan?
A document that outlines the aims and objectives of a project explains how and when they will be accomplished.
Why Write a Business Plan?
- To obtain financing.
- Guide for opening a business.
- Guide for business expansion
- Guide for managing a business.
- To communicate clearly with interested parties.
When is a Business Plan Written?
- After deciding to go into business.
- Before starting the business.
- When an entrepreneur wants to expand.
What Are the Types of Business Plans?
- For retail businesses.
- For wholesale businesses.
- For service businesses.
- For manufacturing businesses.
- For any other type of business.
Who Writes the Business Plan?
Each prospective business owner/manager writes a business plan for the business he/she wants to open.
How Is a Business Plan Organized?
- Top page
- Cover page
- Table of contents
- Executive summary
- Business description
- Marketing Plan
- Organizational Plan
- Operational/production Plan
- Financial Plan
- Potential risks and problems
- Appendices
The Business Plan
Top Page
- Student details
Cover Page
Name of business:
- Logo
- Mission
- Vision
- Address and telephone, Email address, website
- Prepared by:
- Signature of owner
- Name of owner:
- Date
- Contact details
Table of Contents
Chapter One
Executive Summary
Summarized statement on:
- Business description
- Opportunity and entry
- Target market
- Competitive advantage
- Management team
- Financial plan
- Critical risks and problems, and solutions
Chapter Two
Business Description
Owner Details
- Name:
- Age:
- Address:
- Occupation:
- Education/Professional Qualifications:
- Business Experience:
NB: In a partnership, this information should be provided for all the partners
The Business Venture
- Name of business:
- Location of business:
- The legal form of business:
- The primary activity of the company:
- Principal customers:
- Location of customers:
- Amount to be invested by owners:
- Amount to be borrowed:
- Total amount needed for the venture:
The product/Service
- Name of product/service:
- Features of product/service:
- Benefits obtained from product/service:
- Unique features of product/service
Entry Plan
- The competitive advantage of the business:
- Weakness of competition:
- Pricing plan:
- Plans to attract customers:
Growth Plan
- Trends that signal business growth:
- Opportunities arising from this trend:
- Plans to take advantage of the opportunities:
- State at least three short term goals
- State at least three medium-term goals
- State at least one long term goal
The Industry
- Describe the industry under which your proposed business will fall
- What is the trend of the industry?
- What is the general size of businesses in the industry?
- What is the average number of employees in the firms of the industry?
- What is the primary capital requirement for entry into the industry?
- Are there any seasonal factors that are experienced in the industry?
Chapter Three
The Marketing Plan
Potential Customers
- Type of customers (individuals, institutions):
- Total target market population:
- Several customers who can buy product/service:
Competition
- Names of the key competitors:
- Location about your business:
- Size of the competitors:
- Comparisons between your product(s) or service(s) and those of the competitors:
- Strengths and weakness of the competitors:
- Plans to capitalize on the weakness of the competitors:
Pricing
- Methods of calculating the selling price of your product/service:
- Factors that will influence your price setting, e.g., competitor’s prices:
- Actual selling price(s) of your product(s) or service(s):
- Credit terms to be offered:
- Discounts to be allowed:
- Any after-sales service(s) and relevant costs:
Sales Tactics
- Method of direct selling or personal selling:
- Form of indirect selling:
- Process of recruitment and retention of the sales force:
- Utilization of distributors or agents:
- Ways of selecting and motivating distributors or agents:
- Geographical area you intend to serve:
Advertising and Promotion
- Media to be used:
- Product/service image to be portrayed:
- Image to be projected regarding business:
- Frequency of advertisements:
- Cost per advertisement placement:
- Measuring effectiveness of the advertisements:
- Plans for the initial promotional campaign:
- Procedures for regular promotional methods:
- Price for each promotional event:
- Measuring effectiveness of promotional campaigns:
Distribution
- Channels to be utilized:
- Means of transport you will use:
- Transport cost per month:
- Anticipated distribution problems:
- Overcoming distribution problems:
Chapter Four
Organization Plan
Organizational Structure
- Draw the organizational chart of the business
Key Personnel
- Several positions:
- Title of positions:
- Duties of positions:
- Remuneration level:
- Incentive package:
Ordinary Employees
- Numbers required:
- Titles and duties:
- Remuneration:
- Incentive package:
Support Services
- Banking:
- Bookkeeping:
- Legal:
- Postal:
- Management advice:
- Other:
Chapter Five
Operational Plan
Draw the ground plan of the proposed workshop/ business premises
Production facilities
- Give a detailed description of the machinery/tools/equipment which will be used in the business
- Their cost
- The source
- repairs & spare part which may be required in future
- describe the other fixed assets to be used in the business
Production Process
- Give a detailed description of how the goods will be produced/ how the service(s) will be provided.
Production Cost
| TYPE OF COST | MONTHLY COST |
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| TOTAL COST |
Complying With Operational Requirements
| TYPE OF REQUIREMENT | COST |
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| TOTAL COST |
Chapter Six
Financial Plan
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Pre-operational Costs
| ITEM | COST |
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| TOTAL COST |
Working Capital
| ITEM | AMOUNT |
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| TOTAL WORKING CAPITAL |
Pro-forma Income Statement
Pro-forma income statement for the year ending:
| ITEM | AMOUNT |
Sales:
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Expenses:
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| Net profit before tax
Tax |
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| NET PROFIT AFTER TAX |
Pro-forma Balance Sheet
| ASSETS | AMOUNT |
Current Assets:
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| Total Current Assets | |
Fixed Assets:
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| Total Fixed Assets | |
| TOTAL ASSETS |
| LIABILITIES | |
Current Liabilities:
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| Total Current Liabilities | |
Long-term Liabilities
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| Owner’s Equity | |
| TOTAL LIABILITIES AND EQUITY |
Projected Cash Flow Statement
| YEAR 1 | ||||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | ||||||||||||||
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| CASH
RECEIPTS |
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| TOTAL CASH
AVAILABLE |
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| TOTAL CASH
PAYMENT |
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| ENDING CASH
BALANCE |
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Calculate the expected break-even point of your proposed business
Determine the sales and total variable costs. Calculate the total contribution margin.
Total contribution margin:
Sales – Total Variable Costs = Sh.
Calculate the contribution margin percentage:
Contribution margin % =Contribution margin x 100 = Sh.
Sales
Determine the total fixed costs, ie. Operating expenses, for year 1:
Total fixed costs = Sh.
Calculate the break-even level of sales in shillings:
Break-even level = Fixed costs =Sh.
Contribution margin %
Break-even revenue:
Total sales
Less cost of sales
Contribution
Contribution Ratio (%) = Contribution x 100 = Sh.
Total sales
Break-even turnover = Fixed cost = Sh.
Contribution margin %
Break-even units = Contribution margin = Sh.
Fixed costs
Desired Financing
| ITEM | AMOUNT |
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| TOTAL DESIRED FINANCING |
Capitalization
| ITEM | AMOUNT |
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Profitability
- Gross profit percentage
Gross Profit x 100 = Sh.
Sales
- Return on equity
Net Profit after tax x 100 = Sh.
Owners equity
- Gross profit percentage
Net Profit after tax x 100 = Sh.
Total investment
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