Professional Documents
Culture Documents
TABLE OF CONTENTS
3. Operational Plan
4. Marketing Plan
5. Financing Structure
6. Internal Analysis
7. External Analysis
8. Risk Analysis.
A) Organogram
B) Management structure
Comments
3. Operational Plan
§ Location: owned/rented/leased.
§ Source, cost, quality and availability of raw material supply and relations with support
industries/linkages
§ Source/suppliers of equipment, other technical support
§ Description of production/manufacturing process
§ Plant size/layout in comparison with other known plants.
§ Reason for choice of technology: labour intensive/capital intensive.
§ Project location in relation to suppliers, markets, infrastructure and manpower
4. Marketing Plan
A) Market
· Description of the market for the product or service,
· Benefits that the products/services meet.
· Market segment targeted by the product/services.
· Key customers and demand levels.
· Market statistics on existing and potential demand.
· Projected volumes, unit prices, sales objectives and estimated market share of
the business.
· Marketing strategies, potential users and distribution channels.
· Present sources of supply for product.
· Competitive advantage of project, market competition including the
possibility of substitutes.
· Competitive Strategies
o Product Strategy-
o Promotion Strategy
o Pricing Strategy
o Distribution/Place Strategy
o Critical success factors for the business
5. Financing Structure
Immovable property-plot
number/Ward
Machinery& Equipment
Motor vehicles
Livestock
Bank guarantee
Any other guarantee
Life Insurance
Policy/Surrender value
Other
7. External Analysis (Analysis using Political, Economic, Social, Technological, Legal &
Environmental factors, opportunities and threats)
8. Risk & Sensitivity analysis.
What could stop me from succeeding
Is my machinery insured
Am I insured
Can somebody in my family take over if am ill
Can I get spares for my machinery
What will stop me from selling the amount I said I will sell
Does the price of my stock go up quickly
Can I get enough people into my business to do the work
Projected Profit & Loss Account
Total stock at hand of
the period
Gross Profit
Total expenses
Depreciation
Loan Repayment
Income tax paid
Net Profit
ASSUMPTIONS
Sales Units
Sales price
Variable costs
Overhead expenses
Depreciation rates
used
Tax rates used
Other assumption
Net fixed assets
Investments
Current assets
Stock
Debtors
Cash and bank
Total current assets
Current liabilities
Creditors
Taxation
Loanscurrent portion
Bank overdraft
Total Current liabilities
Net current assets
Total net assets
Capital employed
Equity
Share capital
Retained earnings
Capital reserve
Shareholders loans
Shareholders interest
Grants
Longterm liabilities
Loans
Deferred tax
Total capital employed
YEAR 200 Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Jan
Cash Inflow
Sales
Other income
(e.g int. earned, sale
of asset or property)
Total cash
inflow(A)
Cash Outflow
Land
Plant & machinery
Equipment
Vehicles
Other assets
Operating / non
operating costs
Salaries & wages
Electricity
Utilities
Water
Telephone
Electricity
Tax
Sales tax
Income tax
VAT
Financing costs
Loan repayments
Interest on overdrafts
Other costs
Fuel
Insurance
Rent
Raw materials
Marketing
Total cash
Outflow(B)
Net cash flow(AB)