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Business plan: technology of cutting and obgruntuvannya - Pokropivniy S. F.,

9.2. Income plan and views

Income and expense plan є the first financial document of the financial plan. The win is characterized by the total amount of income received by the company and the Vitrat for singing period.

An income plan and a view plan are available for better performance of the Maybutyan business, and I’m looking at the benefits and opportunities of active state donation.

The form of the plan of income and view, one at a time for the first, other and third rocky functions of the company is shown in the table. 9.1 i 9.2.

Logic of operating the income and expense plan (Fig. 9.1) transfer of the final amount of the sale of products, the company is seeing the right price, the cost of the income is higher, the gain is short, the gain is coming, the gain is short,

The income plan and the storage plan are stored in the last song.

  1. I can see the average indicators in the gallery, to which I have to keep the business knowledge. Mid-term indicators are as follows: for folding the income plan and for the plan, so for monitoring the actual financial distribution of the company in Maybuty. Vidhilennya indicator in the plan of income and views in the company for the middle Galuzei will need a ground explanation of the reasons for the whole apparition, and as a whole, I’ll have to pay more attention to their investments, as well as potential investors. Dzherelyami of information for razrakhunіv average in the galuzi indicators can be but statistical statistical shchorichniki, financial soundness of similar companies, banks, trading associations in total.
  2. Predictions about the sale of products (services) Firmi. Ochukvani obyazhi sale є the most important element with the most important financial indicators; stink є tієyu basis, on the basis of yakіy, bewildered, wake up all the falsely financed roses in the business plan. Zrozumіlo, scho nd obgruntuvannya och_kuvanih obsyagіv sale fіrmi maє buti nayretelnim. The reliability of such a forecast is important, but you can dedicate an okremy to a marketing plan.
  3. In order to predict future sales, we will sell company information, have a marketing plan, as well as have a special offer, have experienced sales people, sales agents, and consultants with experts. The forecast of sale (for market minds of state donations) requires the storage by skin type of products with monthly breakdowns for the first quarter and quarters for another and third rock. The results of the forecast estimates of the total sales of firms for the skin product okremo i for all products at once can be easily tabulated in the table (table. 9.3 and 9.4). If you take into account the forecast of sales, it is recommended that you conserve conservative approach, so that you can lower the sales price. The texts of the financial part of the plan, as a rule, should be explained with a clear idea of ​​how to transfer and plan for the sale of the goods, sales, bonuses, extra sales, seasonal policies and prices. To this indicator "Pagan sale oath" in terms of income and view in terms of characterization of the income of the sale of goods with the amount of the transfer price.
  4. The business plan needs to give a clear explanation of the allowance, on which the ground forecast is the oath of sales of the company. It’s possible, for example, to robbery about 15 - 20% of the free sale for sale on the river. And when he wants to clarify, explain where the primed ground is. Yakshcho galuzeva statistics to be observed, where the sale of the main competitors is fair, the prices are just 15 - 20% faster, then we won’t be overwhelming.

Fig. 9.1. Logic of the development plan for the income and view of the company

Income plan and view companies

Indicator

Structure in the middle

by galuzі (in% to A)

A. Zagalny oath sale of goods

B. Sobіvartіst sold goods і - USOGO,

sight:

Material Vitrati

direct vitrati prac

B. Valovy side (row A - row B)

G. Operational vitrati -

sight:

pay wages to staff (for a screw straight straight vitrat pracі)

Narahuvannya for pay

rent payments

communal servants

vitrati on utrimannya ofisu

vitrati on vіdryadzhennya

advertising

insurance payments

service consultants consultants

Intensive Operations Vitrati

D. Operational side (row B - row G)

E. Credit repayment for credit

Є. Net lodge to pay back (row D - row E)

G. Subtitle

Z. Pure side (row Є - row F)

Table 9.1

on the first rіk (with a thousandth anniversary), hryvnia

Month

At once for rik

1

2

3

4

5

6

7

8

9

10

eleven

12

The plan of income and view on another

Indicators

Structure in the middle

by galuzі (in%)

A. Zagalny oath sale of goods

B. Sobіvartіst sold goods і - USOGO,

sight:

Material Vitrati

direct vitrati prac

B. Valovy side (row A - row B)

G. Operational vitrati -

sight:

pay wages to staff (for a screw straight straight vitrat pracі)

Narahuvannya for pay

rent payments

communal servants

vitrati on utrimannya ofisu

vitrati on vіdryadzhennya

advertising

insurance payments

service consultants consultants

Intensive Operations Vitrati

D. Operational side (row B - row G)

E. Credit repayment for credit

Є. Net lodge to pay back (row D - row E)

G. Subtitle

Z. Pure side (row Є - row F)

Table 9.2

that third rocky (with quarterly pitch), hryvnia

Another rik (quarters)

Usyogo for

Third Rik (quarters)

Usyogo for

1

2

3

4

(other) rіk

1

2

3

4

third rіk

Forecast obyagіv sale firmi

Indicator

1

2

3

Virib A

Kіlkіst virobіv, scho sold (odinits)

Sale price per unit (hryvnia)

Oath sale (hryvnia)

Virib B

Kіlkіst virobіv, scho sold (odinits)

Sale price per unit (hryvnia)

Oath sale (hryvnia)

Virib V

Kіlkіst virobіv, scho sold (odinits)

Sale price per unit (hryvnia)

Oath sale (hryvnia)

Zagalny oath sale (hryvnia)

Table 9.3

on the first rіk (with a thousandth anniversary)

Month

Usyogo

4

5

6

7

8

9

10

eleven

12

for rіk

Forecast about sales of products to other companies

Indicators

Another rik (quarters)

1

2

3

4

Virib A

Kіlkіst virobіv, scho sold (odinits)

Sale price per unit (hryvnia)

Oath sale (hryvnia)

Virib B

Kіlkіst virobіv, scho sold (odinits)

Sale price per unit (hryvnia)

Oath sale

Virib V

Kіlkіst virobіv, scho sold (odinits)

Sale price per unit (hryvnia)

Oath sale (hryvnia)

Zagalny oath sale (hryvnia)

Table 9.4

that third rocky (with quarterly rozpodilom)

Usyogo for

Third Rik (quarters)

Usyogo for

another rik

1

2

3

4

third rіk

  • 3. Direct and operational operations for product and software sales (service) are available for insurance.
  • Direct Vitrati Firms for Violation and Realization of Products (sales of goods) include:
  • direct materiel vitrati, as many as sirovini, materiel, complete komplektuhih vіv іnshі zmіnnі vitrati, zvyazanі z vigotovlennyam products;
  • direct vitrati praci , so as to pay the fee and the main payment to the main virological staff of the company.
  • Operational vitrati - for all the vitrits, which are necessary for the protection of normal business activities. The stink is on:
  • pay a fee to the administrative and managerial, auxiliary and service staff of the company;
  • additional contributions to pay for this category of personnel;
  • additional payments, as well as transferring by collective agreement (grants for grubbing, physically servicing skinny);
  • rent payments;
  • payments for communal services;
  • vitrati at office;
  • vitrati on vidryadzhennya;
  • Vitrati for advertising;
  • insurance payments ;
  • shock absorption ;
  • Intrinsic Operations Vitrati.
  • In the process of retail sales and sales of goods and operational vitrates, it is important that you increase the availability of stats and correctly predict the dynamics for the months. The point is that if you vitrate on that very article, you can easily see the stretch of the rosrahunky period. For example, vitrati for advertising, sales to sales agents, vitrati for sales will be significantly greater in the first month of the appearance of the company on the market.

4. Appear the gross margin of firm. The gross margin is deducted as if it were a big deal the sale of companies and wartime sales of goods (I’m directly directing vitrums of companies to sell and sell products).

5. Calculate the operating income of the company in the gross income of the total operating expenses.

6. Sumy pay back interest for repaid loans.

7. The amount of money to pay back before interest is paid is as much as the minimum transaction amount and the amount to pay the loan for the loan.

8. I shall be counted with the sole legislation of the Sumi tax for the benefit of the company.

9. The net profit of the company is recognized as the income from the income to the payment of taxes and the amount of taxes paid for the business.

Razmiri pributkіv and zbitkіv fіrmi significant value to lie in the form of obyagіv sale її products. The sale of sales, as it has already been mentioned, is a parameter that can be accurately predicted. Itself, in order to allow you to dig up the sale of products, to gain access to business, and to conduct an analysis without bitterness. The axis to which the investor’s creditor must be assured that the income plan and the income plan were analyzed in advance, the analysis was conducted without a beat, and the point without a beat was calculated.

The point of non-upside is that I characterize such a situation, for such foreign profits as selling the products of the company, I want to twist the vitrates for the third-party sales (the situation, if the company will not be indebted, but I do not want to). Thus, the point of no-show performance, the ability to sell products, the company, the Vitrati paid for itself with its revenue. The sale of leather and leather products brings a company income. Navpaki, change the sale of products lower for the rivie, the value of the point without a bit, means that the company has no value.

For viznaznennya points zbzbitkovostі need to know:

  • the price of selling single products companies;
  • direct vitrati (permanent vitrati) for a single product;
  • foreign operations vitrati.

The calculated points of the free-for-all-health point are beyond the formula

Bezbitkovostі point ,

de Call - foreign operations; vitrati firmi;

Tsop - the price of single product companies;

Vp - direct vitrati on a single product.

The point without bezbkovostі can be visualized using the graphical method (Fig. 9.2). In the process of calculating the points of the free-of-charge inconvenience, you can model the different situations (change the price of the single products, see the direct operation and the time) and save the time. Thus, the analysis of bezbitkovost є even the cinnamon instrument of the financial plan. If the win is more significant for the lender, not for the investor. The lender's foremost interest in nutrition about the health of service employees of the borg, as well as the investor of the project, should be designed at a normal rate of return.