"Helping you connect the business pieces" - NEW YORK STATE SMALL BUSINESS DEVELOPMENT CENTER
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NEW YORK STATE
SMALL BUSINESS DEVELOPMENT CENTER
“Helping you connect the business pieces”
1
Preparing Your Business Plan Section 1 - Condensed Business Plan
WHY DO YOU NEED A strengths and weaknesses of your SUMMARY etc.? If your product or service is
BUSINESS PLAN? business proposal and can work with The Summary is a brief – no more already available from other sources
If you want to raise money to finance you to complete your plan so that than one page – overview of your how big is the market, in other
a new business, the operation or you will have a useful tool for business plan. You should write it words, how much is currently being
expansion of an existing business, or running your business or raising after completing the 9 areas spent by all possible customers?
to buy an existing business—you capital. described below and after completing What are the past, current and future
need a business plan. the financial sections. It should market trends? Is the market
CHOOSING THE PLAN FOR YOU
Sources of capital, investors and highlight the key ideas in your plan segmented; is it a commodity
Many business planners can begin
lenders, will not even consider and help the reader to make sense market; is it unique; what is the
with a Condensed Business Plan to
providing money to your of what they will be reading. geographic area of your market?
get things started. Section 1 will
business unless you have What part of the market will you be
a plan—and it must be
take you step by step 1. BUSINESS DESCRIPTION selling to?
through a simplified The Business Description is an
a plan that shows
planning process overview of what your business is 3. PRODUCT OR SERVICE
you have really ANALYSIS
and will enable you and what it does. In a concise and
thought about Describe specifically what your
to quickly make a direct manner describe your
and through what product or service is and why
preliminary assessment business. For example, New Business
you are proposing. customers will purchase it. What are
of your business idea. If Enterprises is a partnership set up to
If you want to manage you need assistance with manufacture widgets. It is located in the features or benefits of your
and organize your business completing your plan, a 2,500 sq. ft. facility in Anytown, product or service that are better than
effectively, you need a please contact a resource NY and sells through a distributor the competition (e.g., better quality,
business plan. A good plan partner or read the network to customers throughout the cheaper, faster, softer)? What need
helps you to focus on comparable information in United States. The partners does your product meet? How does it
markets for your product or Section 2. developed the widgets while working satisfy demand? Is the product
service, anticipate future needs, from home and moved to the current protected, perhaps by a patent or an
Some business planners require a exclusive contract? What makes your
monitor progress and be a location last year. New Business
more detailed plan. Section 2 product unique? Is it branded or
proactive—not reactive—manager. It Enterprises is seeking to expand
provides more detailed questions, private label? What will your warranty
is a very valuable management tool. manufacturing with new production
requires more extensive research, policy be?
equipment and a larger facility.
If you want to know where you are, and will take you step by step
where you're going, and, how you're through a careful analysis of your 2. MARKET ANALYSIS 4. COMPETITION
going to get there, you need a business proposal and provide a In the Market Analysis describe Identify the top 3 or 4 companies
business plan. A good business plan clear path for your business. who your customers are or will be. that provide the same or an
is a road map for your business. Are they individuals or businesses? alternative product or service - be
How many customers are out there? sure not to overlook foreign
If you have never prepared a If individuals, what are their competition. Briefly describe these
business plan before, work with a characteristics in terms of age, competitors in terms of size,
resource partner like the NYS SBDC location or other common traits? If location, target market, distribution
to help you get started. An objective businesses, how can they be or other characteristics. You may
source can help analyze the identified e.g., by industry, by size,
1 2wish to do this section as a chart. electrical service, or special the new machine that costs $3,000 projections for the first three years of
Remember—a good place to start plumbing may be needed for plus $500 for installation. If you do your business. If you plan to borrow
this research is your local yellow machinery, for storage, packing and what you plan, how much more will money, don’t forget to include the
page telephone directory and handling, what type of machinery is you sell or how much more cost proceeds of the loan and repayment
industry directories. Describe also required, how much warehouse and effectively can you produce or of principal and interest. As you work
any identifiable strengths and office space you need, and, if there provide the product or service? Will on the numbers remember to write
weaknesses, such as, competitor #1 are any zoning or regulatory [OSHA, new machinery or equipment help down the assumptions behind the
has a large sales force, #2 has no EPA, etc.] concerns. How many you keep up with the competition, calculations.
local distribution. Don't forget to people will you need, and, when will will it give you a competitive
9. SUPPORTING INFORMATION
learn from the competition—what are you need them? Are special skills advantage? Identify the specific
Provide copies of brochures, photos,
they doing right and what are they required? costs of making your product or
news clippings or other relevant
doing wrong? What are your providing your service. Can you
7. MANAGEMENT information that will help the reader
competitor’s strategies in markets, charge enough to make a profit?
In this section identify who will be to better understand your proposal.
sales and operations?
in your business. What experience Estimate the operating costs you will For example, a photograph can help
5. MARKETING STRATEGY are you bringing into the business, incur by reviewing these cost areas: someone to understand what your
This section describes how you how does your background relate to rent, wages, benefits, insurance, product is. A copy of a competitor's
will reach your customers and your the business? Provide resumes or advertising, printing, telephone, brochure can show how attractive
sales goals. Be sure to think detailed descriptions of the people utilities, business travel, sales your product is compared to theirs. If
specifically of why customers will that will be working with you and expenses, etc. See the sample your business is a franchise attach a
buy from you and not the their education and experience. If financial schedules at the back of copy of the contract, etc.
competition. Identify and describe there are several owners or partners, this booklet to help you prepare
how you will get sales, how you will identify all of them. Identify support
reach specific markets, how you will persons and services, such as
price the product or service, and, accountants or attorneys, in this
how the product or service will be section as well. You may want to Section 2 - Detailed Business Plan
distributed. For example, will you sell include job descriptions that identify
through retailers, by direct mail, specific tasks and responsibilities.
sales representatives, regional ORGANIZING YOUR BUSINESS Table of Contents
8. FINANCES PLAN 1. Summary - a brief overview of
distributors, direct sales people, etc.?
In this section describe how A common fault of business plans is the plan
How will you promote the product or
much your business proposal will that they are not well organized. 2. Business Description - what the
service—will you develop a brochure
cost. Describe the past, current, and Without a well thought-out structure company does
or data sheet, where and when will
future fiscal side of your business. If even the most persuasive arguments 3. Market Analysis - who the
you advertise and estimate how
your business is already operating, can fail to convince the reader. So customer is, market size, trends
much will this cost? Will you build a
provide financial statements or tax the first step in preparing your plan 4. Competitive Analysis - who else is
market niche? How will service/other
returns for the last three years. How is to organize it. Over the years we out there, local, domestic, foreign
policies interact with marketing?
much business are you doing now? have found the following format to be 5. Product/Service Advantages -
6. OPERATIONS Are you making a profit, if so, how effective. Check off each item to why is yours better
Describe how you will make or much? track your progress as it is 6. Objectives - quantifiable targets
obtain your product or provide your completed. 7. Marketing Strategy - how to reach
Estimate how much it will cost to do
service. Be specific in describing those targets
the things you propose, for example,
how much space, or special
3 48. Operations - how will the • A brief description of the business • Who are, or who will be, the sources of information and in some
company produce • Estimated market potential and owners cases conduct some market
9. Organization & Management - competitive assessment Think carefully about this section. For research. Include detailed information
who will run it • Your product's advantages and example, many years ago, Western on the following:
10. Timing - when will things market need it will meet Union could have said they were in
happen • How much is now being spent on
• Your objectives for the business the telegraph business. In reality, the product or service (by all
11. Financial Information – historical, • Your market strategies they were in the communications customers), or, if the product is
actual, projected business, hence, today we have new, how much is being spent on
• How you will make the product or
12. Exhibits/Appendices - brochures, perform the service AT&T, MCI etc. alternatives?
photos, news clippings, etc. • Is the market expanding or
• Your experience with the product 3. MARKET ANALYSIS
Whatever your business, all these or service or industry contracting, and at what rate?
sections can be important. For Frequently this is the weakest part of How is the market changing, and
• Projected sales and profits many plans and reveals that the define the characteristics that are
example, (without a market analysis) • How much you have or will invest changing?
starting a new business is like rolling marketing homework has not been
in the project done thoroughly. This is the section • Where will the market be in five
dice—and providers of capital are not • How much financing is needed years, how much will customers
gamblers, they are risk managers. where you must present sufficient
• Where financing is coming from be spending, do population or age
With this in mind, let's take a look at evidence to prove (and to convince projections show an impact for
and what it will be used for the reader) that there really is
each section of the plan. the future?
• How and when the financing will a need for your product
be repaid Market Profile - Describe
or service—and that
existing or potential customers for
Obviously, to get all of this onto one there is sufficient
your product or service, expanding
page you must write very concisely— demand to support the
on the information in the Business
give only the highlights with the business you have
Description. This expanded detail
supporting detail in the sections that proposed. It is not
should include:
follow. enough that you believe
in the product or • Who will buy. If your customers
2. BUSINESS DESCRIPTION are individuals what are their
1. SUMMARY service. This section must first
In this section you describe the characteristics, age, income level,
Investors and lenders receive many identify the need for your product or education, family status, etc., in a
business you are, or want to be, in. It
business plans to read. The service, second, show how your word your customer's
should include:
Summary is a screening device to product or service meets that need, demographics. Also, how many
• The legal form of the business and third, show how you can sell customers are there? If your
help them sort out plans. It enables [e.g., corporation, subchapter S, your product or service at a profit. customers are businesses, what
you to convince the reader that you partnership, etc.] kind of businesses, what do they
habe a viable business or idea. Your This section can be organized in
• Your specific product or service have in common, what sizes are
Summary should present the plan in many ways to answer these they, are products branded or
• The present or proposed location questions. The following is one private label, etc.?
a way that makes the reader want to of the business
read the entire plan. suggested way. • Where are your customers? Are
• Your existing or potential they located in a particular region
Though the Summary appears first, customers and their geographic Market Size - Present figures
or area? Describe the
you should write it last—after you area, domestic, international and factual information on the size of characteristics of the region as it
have completed the rest of the plan; • A brief history of the business, the market for your product or may relate to your products, e.g.,
and, it should not be longer than one how did you get here service. Obtaining reliable numbers if your business makes winter
• How the business was financed may seem difficult but the effort will coats your customers are
page. It should include: principally in cold regions.
until now be worth it. We can help you find
5 6• Why will your product or service operations and finance, and what better, faster, cheaper, softer, market changes described in your
be purchased? Expand on the are their strategies? neater, etc. If your product or marketing section.
need your product or service • How does your product compare service has any limitations, specify
meets and why the customer will in terms of price, quality, service, 6. OBJECTIVES
select yours over a competitive them here - to do otherwise is
design, delivery or other features? This section describes and, quantifies
choice. Will your product meet a fooling yourself.
• Do you intend to take market your marketing objectives - where
feature or benefit need? For will your product be and when, e.g.,
example, with athletic footwear, share away from the competition Proprietary Position - If
Velcro brand closures are a or will you be creating a new, you have a proprietary position how many will you sell, at what
feature but if the sneakers make niche market? describe the patent, copyright, or price, what will your market
you jump higher and run faster, Again, some of this information may other contractual or design penetration rate be, and, when will
that is a benefit. seem difficult to obtain, but get as exclusivity or means of protecting each target happen?
• When will your product or service much as you can so you will know your product or service or
be purchased? Is it seasonal and, Target Markets - Based on
who and what you are up against. technology.
if so, what is the seasonal the information from your market
aspect? Does it tie in with other Start your research with readily
Other Barriers to analysis identify the specific target
products or events? available tools like your telephone,
Competition - Describe any market(s) that you will concentrate
• What is the customer's the Yellow Pages, catalogs, sales
other barriers that would discourage on. Be as specific as possible -
expectation for your product or literature, industrial and commercial
others from entering the market. when you carry out your plan you
service in terms of price, quality, directories, libraries, trade
These include agreements with want to focus your resources on the
service, delivery, packaging, etc.? associations, etc. You may wish to
manufacturers or distributors, high market segment in which you have
4. COMPETITION set up a chart or table/matrix listing
startup or research costs, tie-in sales the greatest chance for success. If
Describe the companies and the same categories for each
or usage applications, licensing or possible carve out your own market
products that are or will be your competitor.
proprietary process technology, etc. niche.
competition and don’t forget to 5. PRODUCT OR SERVICE
include imports if they are a factor in ADVANTAGES Regulatory Estimated Sales and
your market. Remember, even new Investors or lenders want to know Requirements - Describe the Market Share - Estimate the
products have some type of how your product or service regulatory environment for your sales you think you can achieve over
competition. For example, if you will compares to the competition. They product or service. This includes the next three years, starting with
be selling cash registers, a look at want to know what is unique about agencies such as the U.S. quarterly estimates in years 1 and 2.
personal computers would be your product or service, and to what Environmental Protection Agency, Calculate the market share that
appropriate as there is competition extent you will have a competitive Food and Drug Administration, local these sales represent. Market share
from point-of-sale data processing advantage over similar or existing licenses, etc. Research any pending is that percentage of the total market
equipment. Include the following and products, and, how long will that or proposed rules or legislation that represented by your sales. For
limit your detailed analysis to the top advantage last. may affect your product or service or example, if $100 million is spent by
5 or 6 competitors: the technological process behind it. all the customers who might buy
Product Description - your product or service, and you sell
• How many companies will you be Product Extension - Where
competing against? Where are Describe the key features of your $500,000 you have a 0.5% market
product or service and its benefits to are you going with your product or
they located, how long have they
been in business? potential customers. Compare these service? Describe future
features with those of competing improvements, developments or
• How do they distribute the
product or service? What is their products or services. Emphasize your directions to meet the changing
respective market share? competitive edge - what '...er' will needs of your market. These will
• What are their strengths and your product or service have - that is usually be extensions of the primary
weaknesses in marketing, product or service and will relate to
7 8share. In calculating your sales promotion. Does the package • How will your price compare to how the distribution methodology
forecast, start with existing sales, need to preserve or protect or competitive products or services will support your strategy and
commitments to purchase, and, display the product, or, all three? and is the difference worth it? enable you to reach your
Is shipping a concern? Are there • How will your price relate to what objectives.
potential sales. Be realistic in environmental concerns or
developing your estimates. Use the market is able and willing to Promotion - Describe how you
concerns by the retailer or final pay? Products targeted for price
supporting data. For example, if you seller of the product? will generate awareness of your
sensitive low end markets cannot
can sell your product or service to 1 • How will you label your product or carry a high price. product or service among potential
of every 20 customers you speak to, describe your service? In addition customers. Include the following:
• How will your pricing strategy
and each sales call takes 1 hour, a to promotional information are enable you to achieve your • What promotional activities are
salesperson can sell two orders per there regulatory concerns for label objectives and how does it relate used by the competition (e.g.,
week, therefore, you will require 2 content e.g., ingredient lists, to your distribution methodology? advertising, publicity, literature,
nutritional data, warnings, Is multi-tier pricing required? trade shows, etc.)?
salespeople (to sell 200 orders per directions, UPC codes, UL listing, What will the impact of • What activities do you plan to
year). ISO 9000, etc? retailer/distributor markups be? use, how and why will they differ
7. MARKETING STRATEGY • How will you register and use Will these add-ons make your from the competition? How much
In this section describe the trademarks and identifying product too expensive? do you plan to spend on these
images? Discuss your plans to activities as a total dollar amount
marketing strategy that you will use develop, establish and protect the Distribution - Describe how
to achieve the objectives. The your product or service gets from and as a percentage of sales?
image. Remember - if it is
strategy is essentially how to do it. unprotected and can be used by you to the customer and how that • How will your activities reach the
This is the section in which you anybody entering the market, relates to your marketing methods. customer at a purchase decision
what is your investment worth? making point? How will you
assess the market, the competition, Consider the following: maintain awareness for uneven
your capabilities and how you will set • Warranty terms are sometimes a sales decision cycles? How will
purchasing decision point. What • What are the available methods
your product or service apart from for distribution (e.g., direct sales you develop brand loyalty?
will your terms be, why, and, what
the others. The following are does the market expect? force, distributors, retailers, mail • How will you schedule these
important elements to consider when order) for similar products or activities? Provide an estimated
• Service may be another services? media or production schedule for
developing your strategy: trends in significant purchasing decision
the market, competitive strengths • What are the methods used by literature or advertising.
point. What will your service
and weaknesses, voids in the market, policy be and how will it impact your competition? Will yours be 8. OPERATIONS
operations? different? Why, and can this be In this section you should describe
market niches, technology, lower used to differentiate your product
costs (production or sale), Pricing - Price can be the key or service? how you will obtain or produce your
advertising, public relations, element in many marketing products or provide your service.
• If you elect to use a direct sales
promotions, quality, and service. strategies. It must be carefully force how large will it be, what Consider the following:
Also, include the following: thought out. There are several price will its growth rate be, how will Location & Space
development theories that you may they be compensated, and, what
Product Features - Review expenses will they incur beyond Requirements - If your
the features of your product or wish to explore and apply. Consider salaries? business exists, where is it, if
service that meet the needs or and explain the following: proposed where are you planning to
• If you use dealers or distributors
demands of the marketplace. Discuss • How will your price relate to the how many do you need, where put it and why? What type of space
how those needs are met. Describe cost of your product or service? will they be, how will you do you need, how much space, what
related features and design elements How will it relate to the cost of determine these factors (e.g., will it cost, what may be unique or
marketing and promotional geographically, demographically, special about it (e.g., a sophisticated
such as: efforts? Is couponing or logistically), and how will you find
discounting required in the them? assembly operation may require air
• How the product will be packaged
in terms of function and marketplace you will serve? conditioned manufacturing space)?
• Describe, in reasonable detail,
9 10What is the breakdown by type (e.g., current and projected. Describe the Management Weakness in facilities, significant changes or
20% office, 50% manufacturing, relationship of cost to sales (e.g., is - Identify any weakness in the events in your marketing strategy or
30% warehouse)? it linear, does it move in incremental management team and how you will the marketplace (e.g., pending
steps?). fix it. Are critical skills missing, can regulatory changes) and significant
Regulatory - What is the
they be provided by recruitment, changes to your customer base.
regulatory environment that you need 9. ORGANIZATION AND
MANAGEMENT training or subcontracting?
or need to avoid? Is the area you 11. FINANCIAL INFORMATION
want to be in zoned for your type of How will you organize your business Compensation - Describe in Use the sales and cost information
operation? Are emissions or and who will manage it? Investors detail the compensation plan you will developed in the preceding sections
discharge a concern, is parking or and lenders must be convinced that use and how each manager will be to prepare projected financial
truck traffic count a concern? you have people who can manage paid. Will you have a bonus, profit statements. Unless you have a
the business successfully and that sharing or other incentive plan? If so, financial background, you may need
Equipment Requirements you can attract needed new people. professional help with this section.
describe it in detail. If your plan does
- What type of equipment do you Describe the following: Provide certain key information for
not provide pay for you, it will affect
need for manufacturing or service the projections. Include some or all
Organization - Briefly descripe the credibility of your plan.
provision? How much does it cost, is of the following statements, and in
special operator training necessary, the role of each manager and Ownership - Provide a list of all some cases, additional information
are special licenses required, how provide an organizational chart or job the owners and their stake in the may be required. Be prepared to
much will the equipment cost to descriptions. Job descriptions should business. If a corporation, list all provide supporting documentation
operate? include the specific tasks, shareholders, the number of shares ranging from prior years tax returns
responsibilities, authority and owned, the total outstanding, the
Personnel Requirements and your accountant's reports, to
relationships to other employees of total authorized, and, the totals by
- Human resources are very general industrial financial data as
each job. group (e.g., total owned by
important to an organization. How published in various reference
management, the principal owner's sources. All plans must include the
many people do you need, and what
family, etc.). Cash Flow Projection, Income
skills do they need? What kind of
experience is needed, and are the Board Membership - Identify who sits Statement and Balance Sheet.
people available? What are the on your Board of Directors, why they Individuals that are seeking
prevailing wages, is training required, were selected, how each one helps investment must include the Source
and are unions a factor? Provide a your business and indicate any and Use of Proceeds and Statement
roster of existing operations Key Managers - Show how investment members have made. of Changes in Working Capital.
personnel and a schedule of planned your management team has the
necessary functional skills in 10. TIMING Source and Use of
hires by date and expense. Proceeds - If you are seeking a
production, marketing, finance, and Prepare a schedule that reflects
Production or Service major milestones in your business lender or investor, to indicate in a
general management. Describe their
Operations - Describe the plan for the next three to five years. summary table how much money
experience with your product or
process of manufacturing or This can be very effectively you are seeking, where you
service or in a related industry.
providing the service and include the presented by using a chart with brief anticipate it will come from, how it
Provide a brief biography of each key
advantages of your process, capacity, explanations. You should address will be paid back, and, most
manager, listing past positions,
quality control systems, potential planned product introductions, importantly, specifically how it will be
accomplishments and career
suppliers, secondary sources for raw changes in workforce or used. For example, your business
highlights that show they can do the
materials or subcontract services, management, noteworthy sales might need a $25,000 bank loan in
job. Include resumes in an appendix
and a breakdown of fixed and events (e.g., trade shows, selling phase one, with a 7 year term
or an exhibit.
variable operating expenses, both seasons, tie-in promotions), changes carrying a 12% interest rate to be
11 12used for the purchase of two Income Statements and with quotations, support labor rates which will put you in a better
$10,000 punch presses and one Balance Sheets - These with prevailing wage studies position to manage your business
$5,000 engineering computer; and, statements are the standard measure (available in many libraries) or union and to respond to questions from
a $30,000 bank loan in phase two for all businesses. If you are in summaries. Additionally, many lenders or potential investors.
with a 5 year payout at prevailing business, provide statements for the assumptions will flow from earlier
12. EXHIBITS/APPENDICES
rates 24 months later, to be used for last three years. All planners should sections on objective, marketing
Exhibits and appendices provide
two additional punch presses, provide quarterly projections for the strategy, operations, organization,
supportive details for your plan.
improvements to the manufacturing next two years, and, annual management and timing. Specifically,
Include resumes of all key personnel
facility and worker training. Source projections for years 3 through 5. If if your plan calls for 10 salespeople
and managers; brochures to further
and Use is frequently done as a table you use an accountant to prepare they must be reflected in the salary
explain products or services; maps
identifying the major income items, your information provide audited or costs you assume. Assumptions are
showing location of business; tax
and the major expense items by reviewed statements. The income among the most likely areas for
returns, prior period statements,
category (e.g., machinery, statement shows revenue, expenses challenges to your plan. Test the
accountants compilation reports and
computers, office equipment, etc.) and profit or loss, and, provides an assumptions and be confident in the
quotations supporting assumptions in
overview of the operations of your ones you select.
If you are seeking an equity the financial section; competitive
business. The balance sheet
investment, or some other investment Spread Sheets - Computer sales literature and demographic
identifies the assets and liabilities of
vehicle, explain in detail how you spread sheets are sometimes very tables supporting the marketing
your business showing quantitatively
envision the money coming in, how useful for asking “what if” questions section; copies of patents or similar
the state of your business.
the investor will realize profits, and and looking at results under different documentation; flow charts for
how the investor will be paid back. Break-even Analysis - conditions or scenarios. Your SBDC production or operations; and, any
Include a summary equity ownership This analysis will help you to Advisor can run your numbers other supporting or explanatory
table indicating the number of shares understand the specific relationships through computer models to give you information that can be referenced
authorized, issued, owned, and owner between your costs and sales. At a better feel for the dynamics and by readers of your plan.
name. what volume do your profits start? interrelationships of your business
At what volume do profits dip due to
Cash Flow Projection -
incremental expenses such as new
machinery, overtime, etc.? This very
important analysis looks at your
business as one entity.
Assumptions - For each and
This statement identifies sources of every line item in your pro-forma
cash in, categories for cash paid out [projected] financial statements
and operating expense categories. indicate the assumption on which it
This essential statement will help you is based, and why. For example, if
to plan your cash requirements in you say you will be spending
both short and long term views. A $10,000 on a new piece of
form has been provided to assist production equipment, have a
you. Cash flow projections should be quotation from the supplier or a copy
monthly for year one and quarterly of a price list. In other words, do
for subsequent years. your homework on the numbers.
Support raw material price estimates
13 14Sample Balance Sheet Sample Income Statement
As of Q1 Q2 Q3 Q4 Total
Current Assets Gross Sales
Cash Less returns/allowances
Accounts Receivable Net Sales
Inventories
Prepaid Expenses Less Cost of Goods Sold
Other Current Assets
Gross Profit
Total Current Assets
Operating Expenses
Fixed Assets Advertising
Land Bad debts
Leasehold improvements Bank charges
Equipment Credit card fees
Vehicles Depreciation
Other fixed assets Dues & Subscriptions
Insurance
Sub-total fixed assets Less Interest
Accum. depreciation Maintenance & Repairs
Postage & Supplies
Total Fixed Assets Rent
Salaries & Wages
Total Assets Taxes
Telephone
Current Liabilities Travel & Entertainment
Accounts payable Utilities
Current portion LTD Other operating costs
Accrued expenses
Other current liabilities Total Expenses
Total Current Liabilities Profit/(Loss) before taxes
LTD net of current Income Tax expense
Owner’s Equity Net profit/(loss)
Paid-in capital
Retained earnings
Total Owner’s Equity
Total Liabilities & Equity
15 16Sample Cash Flow Plan Administrativo
Q1 Q2 Q3 Q4 Total Guía Práctica A través del tiempo hemos
Cash on hand encontrado la manera más eficaz de
POR QUÉ ES NECESARIO UN
PLAN ADMINISTRATIVO? organizar un plan.
Cash Receipts
Sales Si quiere organizar y dirigir su 1. Sumario
Collection of credit accts negocio en la manera más eficaz, 2. Descripción del negocio
Loans or financing necesita un plan administrativo. Este 3. Análisis del mercado
le ayudará a concentrarse en su 4. Ventajas del producto o servicio
Total cash receipts mercado, a anticipar las necesidades
5. Objetivos
futuras de su negocio, y a controlar
su progreso. 6. Estrategia comercial
Cash Paid Out
Purchases 7. Operaciones
Si quiere recaudar dinero 8.
Gross wages
con el fin de Organización y
Payroll expense
Supplies financiar un nuevo dirección
Repairs/maintenance negocio o expandir 9.
Advertising uno ya existente, Coordinación
Insurance necesita un plan 10. Información
administrativo. Los financiera
Interest
Delivery & travel inversionistas y 11.
Accounting & legal prestamistas no considerarán Requisitos financieros
Rent ni la inversión ni el préstamo 12. Exposiciones
Salaries & Wages para el negocio, al menos Cualquiera que sea su
Taxes que exista un plan. Este plan negocio, todos estos puntos
Telephone debe mostrar que ha sido son de gran importancia. Por
Capital purchases debidamente estudiado, enseñando ejemplo, tratar de comenzar a
Utilities claramente las diferentes propuestas funcionar un negocio sin tener un
Other expenses posibles. proyecto es como jugar con fuego.
COMO ORGANIZAR UN PLAN Prestamistas y banqueros no se
Loan principal payments ADMINISTRATIVO prestarán a algo así.
Uno de los fallos más comunes de
Total Cash Paid Out Teniendo en cuenta esto,
un plan administrativo es que no
estudiaremos detenidamente la
está bien organizado. Sin una buena
Cash at end of month estructura indicada.
organización incluso los puntos más
persuasivos pueden ser nulos a la 1. SUMARIO
Essential Operating Data hora de convencer al interesado. Por Los inversionistas y prestamistas
Sales volume $’s consiguiente antes de empezar un tienen muchas y diferentes
Accounts receivable plan, toda la información debe ser propuestas que estudiar. Por ello y
Bad debts revisada.
Inventory
Accounts payable
17 18Obviamente, con el fin de almacenar Le sugerimos que organice esta Competencia.
toda la información en una sola sección de la siguiente forma: Dé una descripción de las compañías
página todo será debidamente que le harán la competencia.
Descripción de Mercado.
reducido a los puntos generales más Incluya los siguientes detalles:
Describa la existencia o potencial de
importantes. Los detalles se • Cuantas compañías hay en la
mercado de su producto o servicio.
especificarán en la siguiente sección. competencia.
teniendo Esto debería expandir las
en cuenta el poco
2. DESCRIPCIÓN DEL NEGOCIO características de su negocio. • Donde están localizadas.
En esta sección deberá describir el Incluya detalles como: • Cuanto tiempo llevan en el
tiempo que tienen, dependen negocio.
tipo de negocio en el cual desea
totalmente en el sumario como • Quién comprará el producto o
participar. Deberá incluir: servicio. • Como distribuyen su producto o
estudio global del plan. Por servicio.
consiguiente el sumario representará • Su producto o servicio. • Si los clientes son individuos,
señale: Edad, sexo, nivel salarial, • Sus respectivas acciones en el
la llave de los elementos que • Presente o futura localización del mercado.
completarán el plan. negocio. reo geográfico y demás
características. • Sus puntos fuertes y débiles en el
• Clientela actual o potencial, mercado, operaciones y dirección
Aunque el sumario sea el principio incluyendo la extensión geográfica. • Si los clientes son entidades, dé
descripciones y área geográfica. financiera.
del plan, este debe ser desarrollado • Historia de su negocio, o los
en el último lugar, y no debe de ser • Motivos por los que estos • Como su producto o servicio se
motivos que le hacen emprender puede comparar a los de la
más de una página. la creación de un negocio. individuos y/o entidades
comprarán su producto o servicio. competencia en precio, calidad,
El sumario incluirá: • Cual es la procedencia de sus servicio, etc.
recursos económicos. • Cuando será su producto o
servicio adquirido, señalando Esta información podría ser difícil de
• Una breve introducción acerca de • Es una sociedad anónima,
su negocio. factores estacionales, si proceden. conseguir, pero sería recomendable
limitada, u otro tipo de entidad.
• Una aproximación del potencial de • Expectativa de precio, calidad y tenerla y ver los aspectos que
• Quien es o será el propietario del servicio. estarán en su contra.
mercado y una evaluación de la negocio.
competencia. Tamaño de Mercado. 4. VENTAJAS DEL PRODUCTO O
3. ANÁLISIS DEL MERCADO
• Ventajas del producto o servicio, y Presente la estadística del tamaño de SERVICIO
las necesidades del mercado para A menudo es la sección más crítica
mercado para su producto o servicio. Inversionistas y prestamistas quieren
este. del plan, la cual revela si el
Conseguir una estadística totalmente saber como su producto o servicio
• Objetivos del negocio. empresario ha hecho su trabajo
precisa puede ser un tanto difícil, es comparable a los de la
como debería. Se deben presentar
• Estrategia a utilizar en el pero cuanto más exacta sea está competencia. Ellos quieren conocer
mercado. suficientes evidencias en este
mejor. Incluya lo siguiente: como su producto será ventajoso
apartado con el fin de convencer al
• Fabricación o uso del producto o con los productos o servicios
servicio. interesado de que su producto o • Cuál es la cantidad gastada en el
servicio es necesario en el mercado producto o servicio. similares de la competencia.
• Su experiencia con el producto o
servicio. y que esta necesidad es importante. • Si su producto o servicio es Le sugerimos lo siguiente:
nuevo, cuál es la cantidad
• Cual es la cantidad que ha Este apartado del plan deberá (1) empleada en el producto o
aportado o aportará de su propio Descripción del
esclarecer la necesidad por el servicio alternativo. Producto.
dinero en el negocio.
producto o servicio, (2) indicar como • Como crece el mercado. Describa los rasgos de su producto o
• Cual será la cantidad financiada, el producto o servicio confronta esa
su fuente y aplicación. • Como cambia el mercado. servicio y sus beneficios con los
necesidad, (3) mostrar la manera de • Cual será la cantidad gastada en posibles clientes. Enfatice sus
• Cuando esa cantidad será venta con ganancia del producto o
reembolsada. el producto o servicio en cinco ventajas. Al mismo tiempo, si su
servicio. años.
19 20producto tiene limitaciones, señalas. producto puede estar garantizado. los encontrará.
Si no lo hace perderá credibilidad. • Servicio. Describa si se da el Muestre como sus métodos de
caso, como su producto puede distribución le ayudar n a conseguir
Patentes. ser aplicado.
Describa su patente o propiedad sus objetivos.
Precio. Este es la llave de la
literaria, y otros rasgos de protección Promoción.
estrategia en el mercado y debe ser
de tecnología o del mantenimiento Describa como generará atención de
cuidadosamente estudiado. Deberá
de un producto superior. Evaluación de Ventas y su producto o servicio entre los
explicar:
Distribución de Mercado. consumidores. Debe incluir:
Barreras en la • Como su precio será relacionado
Evalúe sus ventas de los próximos
Competencia. con el costo del producto o • Actividades promocionales usadas
tres años, empezando con sus
Describa otros obstáculos (además servicio. por la competencia (publicidad,
operaciones en el primer año o en el literatura promocional, etc.).
de las patentes) los cuales hagan • Comparación de precios en
año corriente. Evalúe el porcentaje
negarse a la competencia a entrar en relación con la competencia. • Actividades promocionales que
del mercado que estas ventas planea usar y el porque de su
su mercado. Estos incluyen arreglos • Como su precio relata lo que el
representan. Una vez haya obtenido elección.
exclusivos con el fabricante o el mercado puede y está dispuesto a
su pronóstico, divida el mismo entre pagar. Por ejemplo un producto • Cuanto piensa invertir en estas
distribuidor.
las ventas existentes, ventas designado a un bajo costo en el actividades.
Requisitos Reguladores. obligadas, y ventas en potencia. mercado, no debe tener un precio • Coordinación de estas actividades.
Señale los requisitos reguladores del alto.
6. ESTRATEGIA COMERCIAL 7. OPERACIONES
producto o servicio (como permisos • Como su estrategia de precio le En esta sección, describa como
En esta sección presentará su llevará a cumplir sus objetivos.
locales). estrategia comercial. Esta incluye: obtener su producto o como proveer
Distribución. su servicio. Incluirá:
Extensión del Producto. Rasgos del Producto. Describa como va a distribuir su
Describa futuros productos o Revise que las características de su Localización.
producto o servicio. Incluya los
servicios que podría ofrecer para producto son propias para la venta Si existe un negocio, dónde está
siguientes detalles:
confrontar los cambios necesarios de propuesta. Describa también: localizado? Si el negocio es
su mercado. Estos serán • Métodos existentes de la
distribución de productos propuesto, dónde este será
normalmente extensiones Como presentará su producto. asentado? Explique los motivos.
complementarias de su producto o Señale las funciones de este, como similares.
servicio inicial. protegerlo o preservarlo y • Métodos de distribución usados Espacio.
promocionarlo. Deberá tener en por la competencia. Qué clase de espacio requiere?
5. OBJETIVOS cuenta todo lo concerniente al medio • Métodos de distribución que ha Cuánto? Cuál es el costo?
En esta sección deberá marcarse sus seleccionado. Señale los motivos
ambiente y también las necesidades
objetivos mercantiles de la siguiente por los que ha seleccionado los Equipo.
del vendedor. mismos.
forma: Tipo de equipo que necesita. Incluya
Como etiquetar. Etiquetas • Si utiliza una fuerza directa de equipo manufacturado y de oficina.
Meta en el Mercado. venta, señale cuantos vendedores
promocionan el producto y también Cuál es el costo?
Basándose en la información necesita. Como serán
pueden cubrir información sobre el compensados. Como los
presentada en su análisis de Personal.
mismo. consigue. Cuales son los gastos
mercado, identifique su meta. Tendrá Indique la clase de personal
que ser tan específico como pueda, • Uso de marcas registradas. que incurren después de esta necesario para sus operaciones.
Como establecer y proteger las compensación.
ya que debe concentrar sus recursos Incluya:
mismas en su producto. • Si hace uso de un distribuidor o
en donde su producto o servicio tiene vendedor, cuantos necesita. • Tipos de habilidades y experiencia
mayor éxito dentro del mercado. • Garantías. Describa como su
Como serán gratificados. Como requeridos.
21 22• Cuantía de personal con requisitos Ejecutivos. prepare sus declaraciones comercial, operaciones, organización
mencionados. Muestre como los miembros de su financieras y sus proyecciones. y dirección, y coordinación.
• Salarios. equipo de ejecutivos están Deber incluir:
La hoja de cálculos le puede ser de
• Instrucción y costos. especializados en producción,
Declaraciones de ingresos y gran ayuda en preguntas tipo "Y
• Si los sindicatos son un factor a administración, dirección y
balances de los últimos tres años. si..." y para observar los resultados
considerar. Indique como. financiación. Indique la experiencia
en diferentes escenarios. Entonces
Producción o Servicio de los mismos con su producto o
estará en una mejor posición para
Operacional. servicio. Provea una biografía de
contestar preguntas de posibles
Indique el proceso de fabricación del cada ejecutivo, incluyendo
prestamistas o inversionistas.
producto o ejecución del servicio, responsabilidades, en que manera
incluyendo: sobresalen y objetivos Balance pro forma. 11. REQUISITOS FINALES
cumplimentados que demuestren sus Indicará los bienes que necesitar Los análisis en la presente sección le
• Producción o proceso operatorio. habilidades. Incluya su currículum (capital, inventario, equipo,) a la hora ayudarán a determinar la cantidad
• Ventajas del proceso. vitae. de empezar a expandir su negocio y monetaria que necesitará y como
• Capacidad. las fuentes financieras. El saldo usar la misma.
Debe también incluir los puntos
• Calidad del sistema de control. deberá ser proyectado a los
débiles de su equipo. Deberá presentar esta información
• Potencial de suministradoras y próximos tres años.
de la siguiente forma:
contratistas. Compensación.
Declaración proyectada
• Análisis de costos ajustados y Incluya como cada ejecutivo será Cuanto dinero necesitar
variables. de ingresos.
compensado salario, incentivos, inicialmente.
Indicará sus ingresos y sus gastos
Su plan de operaciones debe porcentajes.
en el primer año operativo o en el Como usará esta
informar del costo del producto o Propiedad. año corriente. cantidad.
servicio en varios volúmenes. Haga una lista de accionistas, con el Por ejemplo, reparta la misma en
Proyecciones de flujo de
8. ORGANIZACIÓN Y DIRECCIÓN número de acciones que cada uno $20,000 para inventario inicial,
fondos.
Inversionistas y prestamistas quieren posee. $5,000 en material de oficina,
Indicar sus ingresos y gastos
saber como organizará sus negocios $3,000 en mobiliario y $25,000 para
Directorio de Socios. proyectados trimestralmente por los
y quién los dirigirá. Les debe cubrir pérdidas en los primeros seis
Identifique su directorio de socios y próximos tres años y anual
convencer de que tiene gente meses de operaciones.
describa como cada uno de ellos posteriormente por tres años. Esto
especializada en dirigir su negocio coopera en su negocio. Señale si indicará la financiación adicional que Formas de devolución.
brillantemente. alguno de sus socios ha invertido en necesitará después de haber Estas deben estar acompañadas por
Organización. su compañía. emprendido o expandido su negocio. sus proyecciones de flujo de fondos.
Indique como su compañía está En otras palabras, deber probar que
9. COORDINACIÓN. Análisis sin pérdida ni
organizada, y describa la función puede pagar el préstamo dentro del
Prepare un calendario que muestre ganancia.
principal de cada ejecutivo. Le periodo fijado. Debe haber un
los principales eventos en su plan de Indicará el volumen de ventas al cual
puede ser de gran ayuda el tener amplio margen de error.
negocios en los próximos tres años. empecé la ganancia.
una tabla de orientación. Muestre esta coordinación usando Cual es la cantidad que
una tabla con aclaraciones. Por cada línea de artículos, debe
podrá necesitar en un
indicará las suposiciones en que se
10. INFORMACIÓN FINANCIERA futuro.
basa. Estas suposiciones deben
Haciendo uso de las ventas y los Por ejemplo, su plan podría tener
surgir de la información que presentó
costos de información ya creados, una segunda fase.
en la sección de objetivos, estrategia
23 24Como usará esta
cantidad adicional.
no puedan ser pasadas
individualmente.
Notes
Dé un análisis.
Con una encuadernación suelta,
Términos de devolución. podría usar lengüetas a la hora de
identificar secciones importantes.
Si usted está subiendo la
financiación del valor líquido de los
inversionistas, debe mostrarles como
ellos pueden recobrar lo invertido y
conseguir un beneficio. Esto puede
realizarse acordando con los
inversionistas su compra en el futuro,
bajo previo compromiso de vender
parte del negocio al público, u otro
tipo de acuerdo.
12. EXPOSICIONES
Exhibiciones o exposiciones proveen
detalles adicionales a la hora de
apoyar un plan. Puede incluir:
• Mapas indicando la localización
del negocio.
• Información demográfica.
• Estudios de mercado.
• Información sobre la competencia.
• Información acerca de la marca
registrada.
• Fotografías o dibujos de su
producto.
• Tablas de producción u operación.
• Planos del suelo.
• Currículum vitae de cada
ejecutivo.
Presentación del Plan
Su plan debe se impreso con una
impresora láser o equivalente en
papel blanco.
Si usa un cuaderno (no es
necesario), use uno de hoja suelta.
No use ninguno con el cual las hojas
25 26Notes Notes 27 28
NEW YORK STATE
SMALL BUSINESS DEVELOPMENT CENTER
For more information, please contact:
State University Plaza, 22 Corporate Woods
New York State Small Business Development Center
Albany, NY 12246
Tel: (Toll-Free) 800-732-7232/518-443-5398
Fax: 518-443-5275
Website: www.nyssbdc.org “Helping you connect the business pieces”
Funded in part through a Cooperative Agreement
with the U.S. Small Business Administration
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