怎样写经营计划.doc

-CIDA INC China Beef Industry Development Project 加拿大国际开展署-中国肉牛工程How to Write a Business Plan怎样写经营方案February 20032003年2月Agriteam Canada, Alberta Agriculture Food and Rural Development, Alta E*ports International, Canada Livestock Services加拿大农业咨询、阿尔伯塔农业食品和农村开展、阿达国际专家、加拿大家畜效劳Business Planning Part 8经营方案第八局部How to Write a Business Plan怎样写经营方案IE*ecutive Summary 执行概述4A.Organization 组织4B.Mission 使命 4C.Objectives目标4D.Reasons for Success 成功理由4E.E*pected Results期望的结果5F.Financing财务/筹资5G.Risks风险5IIIntroduction to the Business业务介绍6A.The Business and History业务和历史6B.Products and Services 产品和效劳6C.The Business Setting 业务设定7D.Business Objective and E*pected Results 经营目标和期望结果7IIIMarket Assessment and Marketing Plan市场估价和销售方案8A.Market Analysis市场分析8B.petitive Analysis竞争分析9C.Market Strategy市场战略10IVProduction Plan生产方案11A.Production Plans:生产方案11VManagement Systems and Human Resources管理体系和人力资源12A.Management Team管理组12B.Organizational Structure and Management Systems组织构造和管理体系12C.Personnel人员12VIFinancial Analysis财务分析14A.Ine收入14B.Production Costs生产本钱14C.Debt Servicing and Repayment还本付息和支付14D.Profit and Loss Forecasts 利润和损失预测14E.Cash Flow Forecasts 现金流量预测14F.Breakeven Analysis收支平衡分析14VIIRisk Analysis and Strategy风险分析和战略 15How to Write a Business Plan怎样写经营报告The main ponents of a business plan are经营方案的主要组成局部:E*ecutive Summary执行概述1. Introduction to the Business业务介绍2. Market Assessment and Marketing Plan市场估价和销售方案3. Production Plan生产方案4. Management Systems (including Human Resources)管理体系包括人力资源5. Financial Analysis财务分析6. Analysis of Risks风险分析The following worksheets will help you develop your business plan. plete all of the following worksheets and you will have piled the information that needed to prepare a plete business plan. It will take time to plete this worksheet and you will have to talk to many other people in the pany to get accurate descriptions of production, production methods, performance, costs and profitability. This type of team work will help to develop a better understanding of the business and its goals amongst all of the key employees and managers.I 以下工作表将帮助你建立经营方案。完成以下所有表格，你将拥有编写经营方案所需要的资料。完成这些表格需要一定的时间，你必须与公司的其他人交谈以得到生产、生产模式、性能、本钱和盈利能力的准确述。这种类型的团组工作将帮助建立对经营和所有主要雇员和经理之间的目标的更好理解。E*ecutive Summary执行概述A. Organization组织Name of pany: 公司名称：Legal type (State Owned Enterprise, Private, Joint-Venture, Other):法律类型国营、私有、合资、其他：Location:位置：Date established:建立日期：Business Activities:业务活动：B. Mission使命What is the purpose of the pany" 公司的目的是什么？What market demand is being met"到达什么样的市场需求？C. ObjectivesC目标What are the stages of development the pany will go through"公司将完成几个开展阶段？What quantity and quality of product will be produced at each stage"每个开展阶段生产什么数量和质量的产品？D. Reasons for SuccessD成功原因Why will your pany be successful"你的公司为什么成功？What factors can influence this success"影响成功的因素？E. E*pected ResultsE期望的结果What is the e*pected sales ine and net profit over the ne*t five years"下一个五年期望的销售收入和净利润是什么？Year 1第1年Year 2第2年Year 3第3年Year 4第4年Year 5第5年Total Production总生产Value of Sales 销售价值Net Profit 净利润F. Financing F. 财务/筹资RMB人民币Total Investment Value总投资价值Own resources自有资源Bank loan 银行贷款Other resources 其它资源G. Risks G. 风险Risk风险Risk Management Strategy风险管理战略II Introduction to the Business业务介绍This section provides the readers with a brief, concise description of the business. The description should be plete enough that people from outside the pany get a good picture of the organization, its purpose and its strengths. These readers are likely to be bank officers and potential investors.本节向读者提供简单明了的业务述，述应全面能让公司以外的人对组织构造、目的和实力有足够的了解。这些人可能是银行官员和签字的投资者。A. The Business and HistoryA业务和历史NameLocation位置Name of owner or head所有者或领导Legal type (private; partnership, limited liability pany, joint-venture, state-owned enterprise, cooperative, other)法律类型私有、合伙、*公司、合资、国营企业、合作，其它Structure of responsibilities (number of founders and shareholders, share distribution, holders of controlling packages etc)责任构造创立人和股东人数、股份分配、控制交易的持有人，等History of business development业务开展历史· Production, sales and profits in the past 过去的生产、销售和利润· Any significant shifts in products, technology and/or market locations in the past过去产品、技术和/或市场位置的任何巨大改变B. Products and ServicesB产品和效劳· E*isting types of products and services (include specifications)· 产品和效劳现存类型包括规格· Level of production 生产水平· Sales销售· New products including those in the research and development stage· 新产品包括那些在研究和开发阶段的Current conditions (levels of sales and profits; liabilities)现状销售和利润水平、责任C. The Business SettingC业务框架Business environment经营环境Political environment政治环境Economic environment经营环境Legal environment法律环境Future opportunities未来时机D. Business Objective and E*pected ResultsD经营目标和期望的结果III Market Assessment and Marketing Plan 市场估价和销售方案A. Market AnalysisA 市场分析Customer analysis顾客分析· Who are the customers (location, age group, se*, ine etc)· 谁是顾客地点、年龄组、性别、收入等· What do they purchase 他们买什么· When do they make their purchases他们什么时候购置· Where do they make their purchases在那里购置· How do they make their purchases他们怎么购置· Why do they make their purchases为什么购置· Where do they get information on products在那儿得到产品信息End users: households and individuals; organizations; intermediate consumers; government agencies; foreign market 最后使用者：户 和个体、组织、中间客户、政府机构、国外市场Current Market Capacity (size)目前市场能力规模· Total number of customers 顾客总数· Total volume of sales 总销售量· Average price of product 产品平均价格· Total value of the market市场总价值E*pected growth and change in the market期望的市场开展和改变· Why will the market change in size" 为什么改变市场规模？· How large will the change be" 改变成多大？· How long will it take for this change to happen" 这种改变需要多长时间？Breakdown between the domestic and foreign market 国外市场之间的统计分析Market chain and distribution systems市场链和分配体系· Suppliers 供给者· Intermediaries 中间商· Distribution channels分配渠道B. petitive AnalysisB竞争分析1. Repeat the following analysis for each one of your major petitors:1为你的每一个竞争者重复以下分析a. Who is the petitor" 谁是竞争者· Name· Location地点· Years in the business, direction and type of business业务年限、指南和业务类型· Market share市场占有· Price strategy价格战略· Type of products and services产品类型和效劳b. How would you rank the strength of your petitor" (Strong, medium, weak)Why"你怎样排列你竞争者的力量强、中、弱为什么？c. What is the petitors advantage in the market" What marketing programs, product development or other activities do they undertake that could threaten you in the market" How will you counteract this"你竞争者在市场的优点是什么？他们进展的什么市场规划、产品开发或其它活动威胁你的市场？你怎样对抗这些？d. What are the weaknesses of the petitor"你竞争者的弱点是什么？2. What are the strengths and weaknesses of your own pany"2你自己公司的长处和短处是什么？3. What strategy will you use to deal with your petition"你将采取什么战略来对待竞争？3， Market Strategy 市场战略Product(s) types, specifications and sales levels; e*pected market share产品-类型、规格和销售水平、期望市场份额· Types and specifications类型和规格· Sales levels销售水平· E*pected market share期望市场份额· What supplementary services will be offered 提供什么样的附加效劳？Price (pricing strategies for each product and market segment)价格每个产品的价格战略和市场局部· How will you establish the price 你怎样建立价格· What will the price be 价格是什么· What discounts will you provide 你将提供什么折扣Place (distribution channels and arrangements)地点分配渠道和安排· Location of markets 市场位置· Distribution system分配体系· Packaging 包装· What intermediaries will be used" (retailers, wholesalers, agents, processors)使用什么样的中间商？零售商、批发商、代理商和加工者· What transportation is required需要什么运输· What storage facilities are needed需要什么贮存设施Promotion (advertising and public relations)促进广告和公共关系Advertising programs 广告规划· Logos 商标· Promotion, including sponsored events, taste tests, samples etc促进，包括建议、品尝、样品等Cost of the marketing program销售规划费用IV Production Plan 生产方案A production plan should be pleted for each profit center of your business. What are your profit centers:每个利润中心必须都要有生产方案。你的利润中心是什么：1.ET 胚胎移植2.Purebred cow-calf 纯种母牛-犊牛3.mercial cow-calf 商业母牛犊牛4.Feedlot 育肥场5.Other 其它A. Production Plans:A生产规划Each plan should provide the following information:每个方案都必须提供以下情况：1. Production technology and equipment 生产技术和设备· Is there any special technology or equipment that will be used in your production"在你的生产中有任何特殊技术或设备吗？· Are there any special livestock genetics that will be featured in your production"由任何可在你的生产中起重要作用的家畜遗传吗？2. Production capacity生产能力· What capacity of production will you invest in"你想投入什么能力的生产？· What are your annual production plans and when will you reach capacity" 你的年生产规划是什么和什么时候到达能力？3. Production program生产方案· When are you planning to produce" (eg. How many turns through the feed lot in one year" How long will cattle be on feed") 你方案什么时候生产？例如：育肥场一年育肥几批？牛喂多长时间的饲料？· What systems will be used in production" (eg. Will staged rations be used for feedlot cattle")在生产中使用什么制度/方式？例如：育肥牛使用阶段性日料吗？· What inputs are needed and where will you get them" (eg feed ingredients, frame cattle for the feedlot etc)需要什么投入和投入来源？例如：饲料成分/配制、育肥架子牛等· What is the total volume of inputs required and what will the cost of production be"需要的总投入量是什么和生产本钱？· What performance levels are you e*pecting (eg. Feed conversion rations; days on feed, death loss, unit cost of production)你期望的成绩是什么例如：日料饲料转化率、喂饲料的天数、死亡、生产单位本钱4. Investment required投资需求· What type and size of buildings and equipment are required" What is the cost"需要什么类型和规模的建筑和设备？费用多少？· How much livestock is required and of what type" What is the cost"需要多少家畜、什么类型？ 费用多少？5. What are your projected profits and cash flows for the ne*t five years for this profit center"对这个利润中心来说下一个五年的利润预测和现金流量是什么？V Management Systems and Human Resources 管理体系和人力资源A. Management TeamA 管理组· The management team, skill areas and professional e*perience管理组、技能围和专业经历· Specialists, leading employees, consultants/advisors - e*perience and skills专家、领导、参谋-经历和技能B. Organizational Structure and Management SystemsB 组织构造和管理体系· What is the functional organization of the pany" Organizational Chart. (different departments and relationship to each other)公司的财务组织是什么样的？组织示意图不同部门和各自的关系· What principles of decision-making and allocation of responsibilities will be followed" What policies or principles will be followed in maintaining standards and protocols"遵守什么样的决策原则和职责分配？在维护标准和议定书方面应遵守什么政策和原则？· Will any management technology be used in running the pany" (puter systems for accounting, client databases, monitoring production performance etc)公司运营上使用任何管理技术吗？财务、客户资料库、检测生产性能的计算机系统等C. PersonnelC人员· What staff categories are required" What are the qualifications and skills required for each type of employee"需要什么样的工作人员？每种类型的雇员需要的条件和技能是什么？Staff positions员工职位Number数量Monthly Wage月工资Annual Wage年工资Benefits and Bonuses收益和奖金/红利Management经理Sales staff 销售人员Accounting staff财会人员Clerks办事员Feedlot supervisor育肥厂管理人Feedlot workers育肥工人Feed mi*ers饲料混合人员Total合计· What are the responsibilities and tasks for each job" Has a job description been written for each type of position" 每种工作的责任和任务是什么？每种岗位类型都有书面工作述吗？· How will staff be appraised on their performance" Will bonuses be awarded based on performance"如何评价员工的工作成绩？奖金根据成绩分配吗？· What training programs will be given to upgrade staff skills and knowledge" How will this traning be delivered" How much will it cost"提高员工技能和知识的培训方案是什么？培训如何进展？费用多少？VI Financial Analysis财务分析A. Ine收入· Total value of sales annually年销售总值· Prices used in the assumptions should be mid-range; neither too optimistic nor too pessimistic设想的价格应为中等，不可太乐观也不可太悲观· Sales ine should be seperated by product, whenever possible (eg. Cow sales, bull sales, embryo sales) 销售收入要同产品分开，只要可能例如：母牛销售、公牛销售、胚胎销售· Other sources of revenue should also be included, but listed on a seperate revenue line要包括其他收入来源，但列在不同的收入线B. Production Costs生产费用· Total costs of production annually年生产总费用· Input prices should be mid-range, preferably based on actual pany records投入价格应在中等围，根据公司实际记录更可取· All variable and fi*ed costs should be included 要包括所有可变和固定本钱C. Debt Servicing and Repayment 还本付息和支付· Interest paid on operating loans should be included in variable costs营业贷款的利息应包括在可变本钱中· Interest paid on long-term loans should be included in fi*ed costs长期贷款的利息应包括在固定本钱中· Debt repayment should not be included in the ine statement, but should be included in the cash flow statements债务归还不能包括在收益表中，但要在现金流量报表中D. Profit and Loss Forecasts 利润和损失预测· Profit = total revenue total e*penses 利润=总收入-总开支· Total e*penses = variable e*penses + fi*ed e*penses 总开支=可变开支+固定开支· Net profit after ta* will have to be calculated based on local ta* rules 税后净收入要根据地方税收政策计算E. Cash Flow Forecasts 现金流量预测The amount of cash avaiable to the pany will depend not just on its own profits, but on the initial cash reserves, loans, debt financing and adjustments for non-cash costs like depreciation. To calculated the net cash balances, the following adjustments should be made:公司可利用的现金不能只依靠自有利润还要依靠最初的现金的储藏、贷款、举债筹资和非现金本钱向折旧的调整。要按以下调整计算的净现金余额：Opening cash balance开场现款结存+ net profits +净利润+ depreciation (add the value of depreciation back since no cash was paid out) + 折旧由于无现金支付加上折旧后价值+ loans or other cash injections received贷款或收到的其它注入的现金- capital purchases (new buildings, breeding stock)资本购置新房屋、种畜- debt repayment 债务归还= Ending Cash Balance最后现款结存F. Breakeven Analysis收支平衡分析· Breakeven analysis defines the size of production, services and level of finanicing where there is no profit and no loss 收支平衡分析详细说明生产规模、无利润和无损失的财务效劳和水平VII Risk Analysis and Strategy 风险分析和战略1. What risk is most likely to affect your business" What is the source of this risk"什么样的风险最有可能影响你的业务？这种风险的来源是什么？2. What impact could this risk have on your business in terms of total production levels, sales and/or profits"这种风险对你总生产水平、销售和/或利润的影响是什么？a. E*pected level期望的水平b. Worst-case scenario设想最坏的情况3. What actions can you take to control this risk"控制这种风险的行动是什么？4. What other risks does your business face" How would you rank them (High, Medium, Low)你的业务面临的其它风险是什么？你怎样排列高、中、低5. What actions can you take to control these risks" 控制这种风险的行动是什么？6. How much will your risk management strategies cost you"你的风险管理战略费用是多少？.