Реферат по предмету "Экономика"


Business Plan

BUSIIntroductory letter 2 Executive Summary 2 IVES 2 Mission Statement 2 Driving Force 3 Market Position 3 Streanthes and Weaknesses 3 Streanthes: 3 Weaknesses: 3 Opportunities and threats 3 External Opportunities: 3 External Threats 4 Key Factors


For Success 4 Goals and Objectives 4 Strategy 4 INFORMATION 5 IPTION OF SERVICE 5 MARKET DATA 6 Information 7 Social Environment 7 Demographic 7 Culture 8 Political Environment 9 Economic Environment 9 Competitive Environment 10 Potential


Problems 10 Market Data Summary 10 Target Clients 10 Target Market Size 10 MARKET STRATEGY 10 Product 10 Price 11 Place 11 Promotion 11 SELLING TACTICS 12 Cash and Accounts Receivables 12 Peak sales 12 OPERATIONS PLAN 12 FINANCIAL PLAN 13 Necessary Financing 13 Cash Budget 13


Balance Sheet 14 Income Statement 15 Ratio Analysis 16 Depreciation Estimation 17 Fixed Capital Estimation 17 Working Capital Estimation 18 Marketing Estimation 18 Rent Expense Estimation 19 MANAGEMENT PLAN 20 HUMAN RESOURCES PLAN 20 CONCLUSIONS 21 Introductory letter


This business plan was created to check the idea about the effectiveness of the creation of the database that will help clients at different shopping centers to find products more quickly. As a result, it saves their time and money. Executive Summary The company name is Svetlana. The main idea of venture is the creation of the database of products that will help potential clients to find what are necessary for them.


The mission of it is to be the best consultants of defining the nonfood product location at the Irkutsk markets, to take care of our clients by saving their time and money, when they do shopping, to offer the best service by using modern computer technology and polite and affable consultants The market of such informational service is quite big and has a lot of opportunities for development. In addition, Svetlana can use the greatest of them because there are no competitors at the market.


It offer product that satisfy most of this market demand, as the product contain all main information potential clients want to get to find a product. The sales policy is build on the statement that clients lose nothing, but only save their time and money. After the third year of existence, Svetlana reach the after-tax profit level of $3 510 and will have ROE 35%. The structure of the company is simple as it is quite small, and it is ineffective to use complex


system of the distribution of functions. So, as a result of market opportunities, Svetlana have a lot of chances for succeed. STATEMENT OF OBJECTIVES Mission Statement We will be the best consultants of defining the nonfood product location at the Irkutsk markets. We will take care of our clients by saving their time and money, when they do shopping. By using the best computer technology and polite and affable consultants, we will offer the


best service our clients can get. We will create a positive working environment for our employees that will promote satisfaction and personal growth. Driving Force  Our company will offer service that does not exist yet at Irkutsk. It will create very good advantage for our development.  We will place the emphases on the Internet and telephone consultations. 


The business will be based on TQM. Market Position The main our clients are busy people who do not have time to go from shop to shop and want to find product as quickly as possible. Such people are the most likely users of our database. Streanthes and Weaknesses Streanthes:  Low-cost equipment  The absence of such database at all local product markets 


Skilled labor force  Low operational cost  Use of high technology Weaknesses:  The creation and updating of database may take a lot of time  Poor marketing materials  High taxes for this kind of service Opportunities and threats External Opportunities:  Changes in tax structure 


The Increase of customer demand level  The government policy for supporting the small business sector External Threats  Increased competition  Economic downturn or recession  The decrease of customer demand level Key Factors For Success  The absence of competitors 


Broad approach that is provided by the use of Internet and telephone consultations  Polite and affable personal Goals and Objectives  To create the consulting center that will cover all main nonfood markets In Irkutsk  The collection of information and the creation of the consulting center in the ``Irkutskiy`` market  The collection of information and the creation of the consulting center


in the ``Fortuna`` market  The collection of information and the creation of the consulting center in the ``Complex`` market  To create the centralized informational system  The development of database  The installation of the server station and user machines  To create web-site  The market research of similar sites in Internet  The creation of the site structure 


The creation of the site interface Strategy As our service is new in the Irkutsk market, our company plans to follow the differentiation strategy. The determining factors will be clients and development. Price will not take the first place. We plan the step by step development at first in the ``Irkutskiy`` market, then in the ``Fortuma`` market, and the last step is ``Complex`` market.


In addition, as our service is new, we plan to create loyalty of our customers until direct competitors appear. The scope of development will be the Irkutsk nonfood markets, which sell clothes, shoes, home appliances and other similar things. BACKGROUND INFORMATION Irkutsk is the biggest city of eastern Siberia. It has a lot of markets, but any of them does not have any consolidating data base that help people to find goods that is necessary.


So, this database of products is a result of the demand of many people. Such business is new for the Irkutsk market, so there are no examples of development and existence of similar service, where we can get information and some experience about our venture. The positive side of such situation is that we will be the first, and, as a result we can get the greatest benefits. The negative side is that we will have a lot of unpredictable situations that may create big


obstacles for good development. Our informational service center can be classified as informational business, which is in the beginning stage in Russia today. It also creates some global opportunities and threats because during this stage the most prosperous ventures appear, but also many businesses force into insolvency. So, current situation gives our venture a lot of opportunities for good development.


TECHNICAL DESCRIPTION OF SERVICE Our product is information. We plan to offer information about non-food products such as clothes, shoes, bags, home appliances and car spare parts for potential clients in the Irkutsk markets such as ``Irkutskiy``, ``Fortuna``, and ``Complex``. Information about clothes and shoes will consist of the type of clothes, a season, the country of origin, the company name, the year of production, size, color, price range, and the


location and number of the pavilion or the section of a market. Information about bags will consist of the type of bags, the company name, the country of origin, the year of production, price range, and the location and number of the pavilion or the section of a market. Information about home appliances will consist of the type of a home appliance, the company name, the year of production, size such as the length of diagonal for


TV, price range, and the location and number of the pavilion or the section of a market. Information about car spare parts will consist of the type of a spare part, the company name, the type of a car and other spare parts, where this spare part is used, the year of production, price range, and the location and number of the pavilion or the section of a market. The example of list: № Type Name Size Season Country of origin


Year of production Color Price range Location Market Pavelion 1 Jeans Angara 32 Summer/Fall Russia 2001 Red/Green/Blue/Black/other $20 $32 “Irkutskiy” #1,#102, #176 2 Jeans Lee 32 Summer/Fall China 2002 All $30 $62 “Irkutskiy” #17,#78 3 … … … … … … … … … … 4 … … … … … … … … … … 5 … … … … … … … … … … The Database will be created in the


FoxPro 5.0. It will be adopted for using through the local net and the Internet. The design of the Internet site will be developed with the Microsoft FrontPage. This database will be updated every second day. At first time it will be done manually by surveying the owners of the pavilions or the sections of a market, but then we plan to automate this process.


The information will be deliver to customers on printed lists, if they get information directly in the market building from an operator. Next, it will be delivered electronically, if customers get information by using the Internet. Finally, it will be delivered by fax or orally, if customers get information by phone. MARKET DATA To analyze and collect the market data I used as the statistical sources, so and my own experience and knowledge.


Target Market Information The shopping center “Irkutskiy” is the biggest nonfood market in Irkutsk, in which everybody can buy everything, what is used in everyday life, for example clothes, shoes, satchels, wallets, kitchen-ware and etc. It unites three shopping centers and contains up to 500 small shops. The shopping center “Irkutskiy” is the only big nonfood shopping center with such range of goods in Irkutsk and, consequently, serves most of the


Irkutsk population. The shopping center ``Fortuna`` is the biggest car spare part market. The “Complex” is also a big nonfood market, but it is smaller than “Irkutskiy”. Social Environment Demographic The Irkutsk population today is 592,4 thousand people. (http://www.centerru.com/regions/regions .asp?id=7). The potential clients of the shopping center “Irkutskiy”, where I plan to open the first consulting center, and also the potential clients of my database are people


from 18 to 60 years. It is 60% of the whole population 355,2 thousand people. (http://www.centerru.com/regions/diagram s/d1_r.html). I do not take into account people below 18 and over 60 because their parents or children usually maintain such people. The people over 60, who are not maintained by their children, usually have very small pension. In addition, the shopping center “Irkutskiy” is oriented on the people and households from the middle class with revenues from 120,000 to 240,000 rubles per year.


According to the statistical information and my knowledge it is approximately 10% of able-bodied citizens or 35,5 thousand people. (http://www.centerru.com/regions/regions .asp?type=reg&id=7). I also made a small survey, which tells that approximately once for three months respondents of such people make purchases of clothes, shoes, or some other similar products. I assumed that for year potential clients make 142 thousand purchases,


0,38 thousands a day. If every second makes such purchase in of the shopping center “Irkutskiy”, than there may be approximately 190 potential clients of my database a day according to demographic analysis. Culture According to my survey and experience, I divided all potential clients into two categories. The first is people, who like go shopping and do it for rest. They are approximately 70% of respondents. The second is people, who do not like go shopping and do


it as necessity 30%. The second category is my potential clients. So, I assumed that there are about 57 (190*30%) potential clients of my database a day. Political Environment For last years, the local government has made attempts to increase the power of the consumer protection law. It reflects in the increasing quantity of people, who are content from purchases. As a result, more people are ready to make a purchase and companies increase their quality


of service and products. It can be applied also to the shopping center “Irkutskiy” because for the last year more people have made purchases there than for previous years. These political attempts and other economical factors are the causes of the increasing quantity of clients in the shopping center “Irkutskiy”, and, consequently, my potential clients. Economic Environment For last years, the level of revenues of population in


Irkutsk is constantly increasing. (http://www.centerru.com/regions/regions .asp?type=reg&id=7). It increases the purchasing power of population. As a result, the shopping center «Irkutskiy» has constantly increasing quantity of clients that can be the potential clients of my database. The increase in the level of revenue results in the increase quantity of nonfood purchases because this sector of household is only 15% of all households revenues (about 60% of revenue are spent for


food in Russia). It is significantly less than in developed countries. So, the increase of revenues increases the quantity of nonfood purchases. Competitive Environment There is no such service in the shopping center «Irkutskiy» and other markets. So, there are no direct competitors. Indirect competitors are different print media that usually give brief information, where people can buy some kinds of clothes, shoes and etc.


Such information is usually about one product or one company and does not give potential clients the picture of the whole market to choose the most appropriate product. So, these competitors can not influence my business very much. Potential Problems 1. My assumption that every second purchase is made in the shopping center “Irkutskiy” may be overrated, so there are may be the smaller quantity of potential clients of my database.


2. The results of my survey may be not valid. It also may change the quantity of potential clients. Market Data Summary Target Clients Target clients are people between 18 and 60 years old, who have revenues from 120,000 to 240,000 rubles per year and go shopping as necessity. They will use my service as they do not want to spend much time on shopping and want to save their time. Target Market Size There are 355,2 thousand people between 18 and 60 years old.


Ten percent of them 35,5 thousand have an average annual income between 120,000 to 240,000 rubbles. Thirty percent of them do shopping as necessity. So, my target market size is 10,650 clients a year. If every client makes four purchases a year in average than total annual purchases are 42,600. MARKET STRATEGY Product The product of the venture will be the information about available goods in the shopping center «Irkutskiy» at first. Then we will broad our service and offer information about


the shopping center «Fortuna». Finally, we will create database, where each person will be able to get information about products that are available at the shopping center «Irkutskiy», the shopping center «Fortuna», and the shopping center “Complex”. Price Price policy will be based on the market demand. The small survey, I made, gave information that the best price will be 24 rubles ($ 0,8).


Place We plan to develop three ways of delivering information. First, we open the consulting center in the shopping center «Irkutskiy», then in the shopping center «Fortuna», and finally in the shopping center “Complex”. Each center will have one consultant that will sell clients necessary information for cash. Second, after the establishment of the consulting center in the shopping center «Fortuna» we plan to


create the wed site, which will offer the same service as consulting centers. After the establishment of the consulting center in the shopping center “Complex” we plan to offer phone consultation about available products at these markets. Promotion The key promotion tactics will be that clients will lose nothing. I plan to sell necessary information and give a coupon that will offer a client a discount of $0,8


(the price of my service). He or she will give this coupon to salesperson when will make a purchase, as a result a client of a market will lose nothing. In addition, before the beginning of operations I will make contracts with the managers of pavilions and shops. The main point of them is that I will publish information about their product in my database and will take nothing from them, but they will have to compensate clients the $0,8, when they will make


purchases in the pavilions with my coupons. So, clients will be motivated to make a purchase in the pointed pavilions and managers will get new clients. I also will give advertisement in newspapers and on printed buckets that will be spread at the doorways of the shopping centers. Finally, I plan to use the Internet advertising; mostly banners that will be located at the


Irkutsk on-line shops. I plan to make the exchange of banners to avoid the payment for advertisement. SELLING TACTICS Cash and Accounts Receivables All sales will be made in cash, as invoices and credit cards are not yet actively used in Russia. So for the first three year I will not plan to use accounts receivables. Only after the third year, when the phone-consulting center will be opened, I plan to sell information on credit by phone bills.


Such system assumes that the phone companies will clear these bills, and then their clients pay for the whole phone bill, in which the amount of my bill will be included. So, the management of account receivables will not be complex, and will be secured by the phone companies’ liabilities. Peak sales As I plan to establish consultant service by using database that helps to find products, my sales will depend on the sales of market.


Within Russia, most retail sales occur during the New Year holiday season and during the season of the men’s and the women’s holidays (February 23 and Mart 8). As a result, the biggest sales will be during the winter season because during that time there are the biggest quantity of clients, but at this time there is also a downturn in cash. I think that some decline will be at other seasons, especially during summer because a lot of people


are going on vocation. There is an increase in sales at the end of summer because students prepare for school and colleges and buy a lot of non-food things. So, the best time is the end of December, the end of February, the beginning of Mart, the end of August and the beginning of September. During this time, I will have the biggest cash inflow.


OPERATIONS PLAN Each consulting center will be located at the doorways of the shopping centers. The average square of a center will be 16 m2. One center will have the computer (Pentium 3, 550-750 hertz, 128 RAM) with a monitor and a modem, the printer (Canon LBP-800) and a telephone/fax. Each computer will have the database of goods at markets, Windows 2000, Microsoft Office package, the Internet application and


Web-design programs. Office equipment will be a computer table, a chair, and the document cupboard. In addition each consulting center will have the pack of paper for printing and some writing implements. A manager will deliver the cartridges for a printer, when they are necessary. The working time of my business will be the same as the working time of the shopping center «Irkutskiy», the shopping center «Fortuna», and the shopping center «Complex».


The «Irkutskiy» and the «Complex» working hours are from 10 am to 8 pm, so the consulting centers in these markets will be opened during this time. The consulting center in the shopping center «Fortuna» will work from 9 am to 7 pm. The web site will be available 24 hours a day. The phone center will work from 9 am to 9 pm. The information will be updated by consultants of consulting centers that have liabilities to collect changes in information after the workday and put it in the


database. FINANCIAL PLAN Necessary Financing For my operation I will need $2,250 at the beginning of the second year of existence. If the demand for my service will be as projected then I will open the second consulting center in the shopping center «Fortuna», so I will need financing to buy the fixed assets. This loan will be necessary to support my development.


Cash Budget 2003 2004 2005 Operating activities Net income $1 331 $3 075 $3 510 Depreciation $694 $1 674 $2 073 Net cahs provided by operating activities $2 025 $4 750 $5 583 Long-term investing activities Cash used to acquire fixed assets -$1 273 -$1 336 -1403,31 Cash used to acquire intangible assets -$829 -$871 -$914 Net cash provided by investing activities -$2 102 -$2 207 -$2 317


Financing activities Owner's investments $2 102 $0 $0 Increase in notes payable $0 $2 207 $0 Net cash provided by financing activities $2 102 $2 207 $0 Net change in cash $2 025 $4 750 $3 266 Cash at the beginning of year $0 $2 025 $6 774 Cash at the end of year $2 025 $6 774 $10 040 Balance Sheet Assets 2003 2004 2005 Current assets: Cash $2 025 $6 774 $10 040


Fixed assets: a computer $500 $1 025 $1 576 a monitor $250 $513 $788 a modem $80 $165 $253 a printer $153 $313 $481 office equipment $200 $410 $631 a telephone/fax $90 $185 $284 Less accum. depreciation $420 $1 434 $2 689 Total fixed assets $853 $1 175 $1 323 Intangible assets: a database $661 $1 355 $2 083 Other software $168 $345 $531 Less accum. depreciation $274 $934 $1 752 Total intangible assets $556 $766 $862


Total assets $3 433 $8 715 $12 225 Liabilities Long-term notes payable - $2 207 $2 207 Owner's equity Nikolay Belih, capital $3 433 $6 508 $10 018 Total Liab. and Equity $3 433 $8 715 $12 225 Income Statement The amounts are given as they are in Russia 2003 2004 2005 Revenues $8 464 $18 050 $33 940 Operating expenses:


Salary expense $2 400 $5 040 $15 876 Office rent expense $1 600 $3 480 $6 854 Depreciation furniture and equipment $694 $1 674 $2 073 Advertising $659 $631 $609 Insurance $105 $210 $315 Utilities expenses $62 $131 $413 Total operating expenses $5 520 $11 167 $26 141 General expenses: Telephone & Internet $525 $630 $756


Other expenses: Interest $0 $662 $662 Total expenses $6 045 $12 458 $27 559 Net income before taxes $2 420 $5 591 $6 381 taxes (45%) $1 089 $2 516 $2 872 Net income $1 331 $3 075 $3 510 Ratio Analysis 2003 2004 2005 Leverage ratios Debt ratio - 0,25 0,18 Debt -to-net worth ratio - 0,46 0,30 Times interest earned ratio - 8,44 9,64


Asset Management Fixed assets turnover 9,93 15,36 25,65 Total assets turnover 2,47 2,07 2,78 Profitability ratios Profit margin on sales 0,16 0,17 0,10 Return on total assets 0,39 0,35 0,29 Return on equity 0,39 0,47 0,35 I did not indicate accounts receivables and accounts payables, as my business will be very small and all operations will be done in cash by personal sales during first three


years. In addition, invoices and credit cards are not common in Russia, so it is one more reason of not indicating them. So, I did not count liquidity ratios, as all of them are based on current liabilities. From my analysis of projected future operations, we can see that debt ratio will decrease in 2004 and 2005 from 0,25 to 0,18. It tells about the decrease of funds provided by creditors and increase in the attractiveness


of business for investments, as creditors prefer lower ratios. Debt -to-net worth ratio will also decrease in 2004 and 2005 from 0,46 to 0,30, what tells about the increase of business’s ability to meet both its creditor and owner obligations in case of liquidation. The times interest earned ratio will decrease. It indicates that the firm will have fewer difficulties in meeting the interest payments of loan. The net income can decrease almost by ten times until the


business will not be able to pay its interest obligations in 2005. The fixed assets turnover will constantly increase, what indicates the increase of effectiveness of the fixed asset usage. The total assets turnover ratio will decrease from 2003 to 2004 and increase from 2004 to 2005. It tells about the decrease of the volume of the business produced on the total asset investment in 2004 and increase of it in 2005. The main cause of decrease will be more significant increase


in total assets and less significant in sales. The profit margin on sales ratio will slightly increase in 2004 and more significantly decrease in 2005. It indicates the decrease of income per dollar for the first three years of existence. The cause of the decrease in 2005 will be the more intensive use of debt. The ROA will constantly decrease in the first three years of existence of the business. It indicates the decrease of the return on assets.


The cause of it will be more significant increase in total assets and less significant in net income. The ROE will increase from 2003 to 2004. It will indicate the increase in the rate of return on the owner’s investments. The cause of it will be more intensive use of debt. But in 2005 there will decrease in ROE, what is explained by the more significant increase in equity and less significant in net income. Depreciation Estimation


I will use the modified accelerated cost recovery system method of depreciation. According to my opinion it is the best for me because it will allow getting some tax savings because of the decrease of income due to accelerated depreciation. All assets Fixed assets Intangible assets Depreciation Depreciation Depreciation 2003 2004 2005 2003 2004 2005 2003 2004 2005 33% 45% 15% 33% 45% 15% 33% 45% 15% 33% 45% 33% 45% 33% 45% 33% 33% 33%


Accumulated depreciation Accumulated depreciation Accumulated depreciation $694 $1 674 $2 073 $420 $1 014 $1 255 $274 $660 $818 Fixed Capital Estimation I made the estimation for the first year. As all assets are almost the same in each consulting service than I determined the price for the next period by making inflation adjustments. Name of assets Costs Pessimistic Realistic Optimistic


Most probably a computer $550,00 $500,00 $450,00 $500,00 a monitor $275,00 $250,00 $225,00 $250,00 a modem $96,00 $80,00 $66,06 $80,34 a printer $180,00 $150,00 $135,00 $152,50 the database $1 040,00 $650,00 $325,00 $660,83 Other software $400,00 $150,00 $10,00 $168,33 office equipment $220,00 $200,00 $180,00 $200,00 a telephone/fax $100,00 $90,00 $80,00 $90,00 Total: $2 861,00 $2 070,00 $1 471,06 $2 102,01 Working


Capital Estimation I also made the estimation for the first year, as with the fixed capital, and than determined the price for the next period by making inflation adjustments. Name of assets Costs Pessimistic Realistic Optimistic Paper $36,00 $24,00 $13,00 Cartridges $27,50 $25,00 $22,50 Writing implements $15,00 $12,71 $7,14 Total: $78,50 $65,71 $42,64


Basing on the cash receipt forecast, I will need 1*$78,50+4*$62,71+1*$42,64= $62 a year for working capital. Marketing Estimation The sales estimation I based on the next assumptions: 1. The share of the Irkutskiy market will decrease, as there will appear some competitors. 2003 2004 2005 45% 43% 41% The amount of purchases a day in average in the "


Irkutskiy" market: in items 2003 2004 2005 193 219 242 2. The share of the the Fortuna martet will decrease as there will appear some competitors. 2004 2005 12% 10% The amount of purchases a day in average in the "Fortuna" market: in items 2004 2005 61 59 3. The share of the Complex market will stay constant. 2005 19% The amount of purchases a day in average in the "


Complex" market: in items 2005 112 The assumed amount of potential clients that will use my database: Share: 1 year 2 year 3 year 50% 70% 85% The amount of potential clients a day 2003 2004 2005 29 59 105 The amount of potential clients a year: 2003 2004 2005 10650 21488 38481 The projected sales price 2003 2004 2005 $0,80 $0,84 $0,88 Advertisement expenses 2003 2004 2005 Printed materials $347 $303 $265


News papers $312 $328 $344 Total: $659 $631 $609 Labor Expenses Labor expenses are based on assumption that every year I will open one additional consulting center. So, there should be one additional consultant each year. A month: 2003 2004 2005 Salary $200 $210 $221 A year: 2003 2004 2005 Salary $2 400 $5 040 $15 876 Rent Expense


Estimation Rent, a year 2003 2004 2005 ``Irkutskiy`` market $1 600,00 $1 680,00 $1 764,00 ``Fortuma`` market $1 800,00 $1 890,00 ``Complex`` market $3 200,00 Total $1 600,00 $3 480,00 $6 854,00 MANAGEMENT PLAN As I plan to organize small venture, I decided to use simple structure for management. The responsibility of manager: develop database, programming, accounting, transport, managing finance,


human resource, and operational activities. The responsibility of consultants: serve clients and update database, look after equipment This structure and distribution of functions are optimal for such businesses as I plan to organize. HUMAN RESOURCES PLAN The manager of the firm should be able to use specific program tools. He or She should have manager/economic education and have some experience in working for a consulting firm. The manager should know financing, programming, basics of human resource management, and accounting.


The consultant should have computer skills, know programming and be able to work with the Internet effectively. As I stated in the financing plan I plan to hire one more consultant each year because I plan to open new consulting center each year. As my venture is small and does not have much financing I will not plan to pay for all medical insurance expense of employees, but


I will provide transportation from home to work and from work to home. I plan to establish friendly environment that will help to organize work more effectively. The motivation will be based on the salary % and on the opportunity of realization available knowledge. CONCLUSIONS This venture will help people to save their time and money. It will help to find what is necessary more quickly.


According to market plan it has good opportunities for development and if the market strategy is right than it might be quite profitable. Next, by using effective management tactics the organization of the work process will be on the highest level. In addition, the use of cash sales will help to held cash balance in good condition. Finally, prepared and qualified personal will be the guaranty of stable development. As a result of this venture clients find products more quickly, and sellers get ne



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