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The financial plan of organizations and institutions. Profits and Losses Report. The main components of the financial plan

Successful business development largely depends on adequate planning. This is especially true for enterprises that are new market players. It is important for their founders, firstly, to competently occupy their niche, secondly, to form a stable business model, and thirdly, to ensure the investment attractiveness of the company, as well as high credit ratings. All these tasks can be solved by competent planning. How is the financial plan done? What is the specificity of this source?

The main components of the financial plan

Financial plan Is a set of documents. V general case it consists of:

Sales forecast;

Balance of revenue and expenses;

Calculated profitability chart;

Balance sheet.

Of course, in the methodology of individual enterprises, the principles of forming the corresponding source may differ significantly from this scheme. But it is widespread among Russian businesses... Let's consider the specifics of each of the marked components of the financial plan in more detail.

Sales forecast

This document assumes, in fact, the study of the market segment in which the company operates and the subsequent determination of the size of its share, which is most likely to be able to occupy the firm. As a rule, the financial plan in this part is drawn up for several years in advance - for example, for 3 years. At the same time, the expected growth for the first year can be calculated on a monthly basis (since in this case the forecasts based on the study of current factors are likely to be very close to reality).

Estimated Profitability Chart

The financial plan has a lot to do with forecasts. If the corresponding document on sales volumes is intended to help form expectations for the dynamics of revenue, then the source in question is directly related to profit. That is, when calculating it, cost forecasts are also made.

Balance of revenue and expenses

This document is important from the point of view that the leaders of the company need to know what costs and at what point in time will provide returns in the framework of current activities, and which will pay off over time. Another function of the balance of proceeds and expenses is the assessment of the amount of costs required to achieve the required turnover (for example, sufficient in terms of the company's current obligations - credit, management, etc.). As a rule, the document under consideration is supplemented by a table, which reflects the ratio of costs and benefits.

There is an official name for the corresponding component of the financial plan - “Profit and Loss Statement”. He is part of accounting statements which the company must provide in government bodies, therefore, its formation is mandatory for many businesses. At the same time, the relevant document is the most important in terms of drawing up a financial plan. It contains valuable and informative information that reflects the effectiveness of the firm's business model.

Of course, the development of a company's financial plan may involve the formation of a balance of proceeds and expenses in forms that differ significantly from the “Profit and Loss Statement”. It can be more detailed or, conversely, less complex. However, the official form of the "Profit and Loss Statement" is assessed by many entrepreneurs as quite logical and informative, and therefore is becoming widespread in business.

Balance sheet

This document, like the previous one, belongs to the category of official. The company should form it not only as part of the financial plan, but also as a necessary element of reporting provided to the Federal Tax Service. At the same time, the balance sheet is an important element of forecasting. Based on the numbers that are reflected in it, the management can analyze how efficiently the company worked in the reporting period, and adjust the business development strategy, if necessary. The balance sheet is one of the most detailed documents characterizing the activities of an enterprise. Through it, financial accounting is carried out. The chart of accounts of the balance sheet is an indispensable component of the activities of specialists in the corresponding departments of the company dealing with monetary issues.

The document in question, as a rule, is created by enterprises without any special differences from the official form approved by the laws of the Russian Federation (although, as in the case of the balance of profits and losses, the company has the right to determine its own criteria for the formation of the corresponding source). Thus, the Russian legislator has developed a fairly well thought-out, logical and informative structure of the balance sheet, and companies willingly use it not only when fulfilling reporting obligations, but also in the process of creating internal corporate financial plans.

It can be noted that the use of forms approved by the state is mandatory for budgetary institutions... So, annually, the relevant organizations are usually tasked with submitting a plan of financial and economic activities to a higher authority. It can be viewed as an analogue of the corresponding document for private enterprises. Moreover, many businesses form a financial and economic plan based on the structure of the noted source, developed by the state. But if the reporting procedures do not require it, a private enterprise has the right to create documents according to its own concept.

So, the creation of a financial plan for the development of a corporation presupposes, first of all, the formation of four key sources. In what sequence is their development optimal? Let's try to form step by step instructions, reflecting the algorithm for creating a financial plan recommended by market experts.

Step-by-step instructions for drawing up a financial plan: the main stages

Many specialists in the field of corporate governance consider it correct, at the same time, to start work not with the formation of any of the marked documents, but with another source - a financing strategy. It thus precedes the creation of any of the four components of the plan noted above, about which in question.

The next stage within which a financial plan can be drawn up is the development of a forecast for sales volumes. The fact is that the calculation of revenue is a procedure based on information more readily available in most cases than analysis possible costs... As a rule, a new enterprise enters an already operating segment of the market, the dynamics of demand in which is generally known to all players. From here, you can calculate what the sales volumes can be in relation to certain periods.

After the sales forecast has been drawn up, it's time to work on the schedule of estimated profitability. Thus, the management of the organization has to work to identify, in turn, the likely dynamics of the costs of the organization in relation to a particular period.

Having at our disposal forecasts for revenues and profits, as well as actual figures reflecting commercial activities, it is possible to form a balance sheet that takes into account the corresponding indicators. This document is in to a greater extent statistical, it records already completed financial transactions. The balance sheet performs a similar function. Most often, it is formed simultaneously with the document in which the profits and losses are recorded - largely because both of them together form, as we noted above, the financial statements that the company must submit to government agencies.

Stages of drawing up a financial plan

So, drawing up a financial plan can be carried out within the following main stages:

1. Determination of the financing strategy.

2. Formation of revenue forecasts.

3. Determination of the dynamics of costs.

4. Fixing the results of the firm's activities in the balance sheet of proceeds and expenses ("Profit and loss statement"), as well as in the balance sheet.

Of course, the noted structure of the formation of the source in question may be different. So, it is logical to assume that the financial plan of an organization that has just entered the market will initially not contain data on profit and loss, as well as a balance sheet. The corresponding components will be added to it later.

It may well be that the balance, reflecting revenues and costs, will be supplemented not only with statistical data, but also with forecast data. The financial plan of the organization may suggest such a need if, again, the firm is just entering the market, and investors have a need to obtain as much details about her business model.

What information should be reflected in the marked sources - documents that form the financial plan of the organization? Let's consider the aspect concerning its content.

What should a financial plan include? As we noted above, it can be composed of four key sources. They are also complemented by a funding strategy. Let's consider the contents of the plan in relation to the sources, the essence of which we have considered above.

It is recommended to start the financial plan of the enterprise with a strategy for the acquisition and distribution of the necessary capital. What should be included in this document? Its recommended structure assumes the following main sections:

Determination of sources of revenue;

Formation of a range of necessary expenses;

Determination of channels for attracting additional capital (through loans, investments);

Formation of key principles of interaction with the state (selection and justification of the organizational and legal form, taxation regime).

The revenue forecast assumes the preparation of a document, which will reflect:

Identification of key channels for generating profit (for example, the sale of specific types of goods that have the highest demand);

Identification of factors influencing the dynamics of sales (season, currency fluctuations, policy of regulators);

Formation of a revenue forecast in relation to certain periods (month, quarter, year and other periods).

The graph showing the dynamics of expenses assumes a very similar structure:

Determination of key items of expenditure (for example, wages, raw materials, transport services);

Identification of factors affecting costs;

Formation of forecasts for expenses.

In turn, the balance of proceeds and costs, as well as financial statements have a rather complex structure (if they are based on the forms approved by the state). The purpose of these documents is to identify how effective the current business model of the organization is, to determine how profitable the company is in a particular billing period.

It is possible that the management of the enterprise decides to use the official forms of the income statement, as well as the balance sheet. In this case, to fill them out, you will need access to the records of the capital movement in the company, to the transactions. So, you will need to research the chart of accounts accounting financial and economic activities of the company. The data for filling out the marked forms is mainly taken from there. The chart of accounts of financial activity must, of course, be correctly drawn up. This is guaranteed by its standardization - at the level of federal legal acts.

What to look for when drawing up a financial plan?

So, we have studied what a financial plan of an enterprise is and in accordance with what algorithms it can be developed. Let us now consider the key nuances that are useful to pay attention to when compiling the components of this source.

The first thing to note: the financial plan is one of many documents drawn up in order to optimize the development model of the organization. It can complement other sources. Most often, it is an integral component, and at the same time a very important, larger document - a business plan. Its main function in this case is to form an idea of the prospects of commercial activities among the founders of the organization, investors or creditors. specific enterprise... The plan of financial activities, as we noted above, will include data on revenue, costs, as well as statistics reflecting them. All this information is needed by business founders and their partners.

The main thing is to reflect in the document what the main factors affecting the receipt and distribution of capital will be, how to recognize them in a timely manner and adapt the business model of the enterprise to possible changes. The plan of financial and economic activities of the company allows you to determine the so-called "break-even point" of the company - the moment from which the proceeds consistently exceed costs (in another interpretation - when the return of a specified part of the investment is made).

Forecasting income and expenses is usually formed for several years - most often for 3 years. As we noted above, in the first year, you can distribute the corresponding indicators on a monthly basis. In the structure of income and expenses, those that are characterized by high stability or, conversely, volatility, can be additionally distinguished. For example, with regard to the first type of costs, it could be a rent in accordance with a contract. Volatile costs can be associated with the import of goods from overseas. Their value may change due to changes in the ruble exchange rate in the foreign exchange market.

When drawing up a financial plan, you should pay more close attention, according to some researchers, not to the production aspect, but to the sales one. A company can develop a completely unique, technological product, but the company's business model will be ineffective due to the insufficiently capacious market for the corresponding product at the prices that are included in the business plan as guaranteeing the profitability of the enterprise. Solving the corresponding problem may involve not only conducting a financial analysis, but also using, as an option, sociological methods - surveys, communication with potential consumers on the Internet in order to identify their purchasing sentiments, demand potential.

It is not worth, in principle, to neglect the costs of promotion, which are not directly related to production, when drawing up an algorithm for obtaining and distributing capital. It may well turn out that in order to occupy the necessary niche in the market, an enterprise will need to invest heavily in advertising - so that more target consumers know about the brand.

When drawing up financial plans, it is necessary to act in conditions of access to current sources of legislation. Need to be aware fresh news legal sphere. The legislator can change quite significantly, relatively speaking, the tax rate. The task of the company's management is to find out about this in time and make the necessary adjustments to the financial plan.

Also, do not plan to save on staff salaries. Initially, it is recommended, if possible, to include in the budget of the company, firstly, the size of the staff, which is larger than may be required, based on the criteria of profitability, in order, if necessary, to increase the overall productivity of the enterprise in short time, secondly - in enough high amount of labor compensation. The organization must be attractive to the best specialists of the market segment in which it operates.

Who Should Develop the Financial Plan?

Who develops financial plans for the organization's activities? In practice, these can be both ordinary specialists with the necessary competencies and managers. A scenario is quite possible in which the development of the corresponding plan will be outsourced. Which of the noted mechanisms for drawing up an algorithm for obtaining and distributing capital is the most effective?

There is a large number of points of view on this matter. Some researchers believe that the long-term part of the plan should be trusted by those employees who have access to strategic information. For example, it can be information about the specifics of the firm's loans. Most likely, such employees will be people from among the top managers of the enterprise. In turn, the monthly periods of financial plans, perhaps best of all, will be able to work out specialists who understand in detail the specifics of specific production areas. They will not need to know strategic information. But their competence in the aspect of detailing business processes will probably be even higher than that of the company's management.

What is better - when the financial plan of the institution is developed by full-time specialists, or a scheme in which the solution of the corresponding problem is outsourced? It depends on many factors. Many enterprises do not trust outsourcing schemes too much due to their involvement in production secret technologies, drawings, materials. Those firms that see their competitive advantage not in unique developments, but in an effective business model, just in many cases, willingly agree to such cooperation mechanisms. Thus, competent, experienced professionals - albeit freelance ones - are involved in drawing up business plans. So, if this is an accountant, then, in particular, they will always be able to properly take into account the chart of accounts of financial and economic activities, with which an untrained specialist may have problems.

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Business plan financial plan structure

1. Design standards

In this paragraph, it is necessary to define and describe the following points:

Prices that will be indicated in the business plan (constant, current, with or without taxes);
The taxation system, the amount of tax, the timing of its payment;
The time frame that the business plan covers (planning horizon). Usually, given time is about three years: the first year is described in more detail, divided into monthly periods, while next years divided into quarters.
An indication of the current inflation rate, inflation data for the last few years. Accounting this factor regarding the prices of consumables, raw materials, etc. - everything that will need to be purchased for the implementation of the described project.

2. General production costs.

The salary data correlates with the information previously stated in the organizational and production plans.

Variable, ad hoc costs depend on the characteristics of production, goods, services. Here can be taken into account different factors, for example, seasonality. It is possible to make correct calculations of variable costs only by analyzing the volumes of goods or services provided and the approximate levels of sales.

Fixed, recurring costs depend on the only variable - time. These expenses include expenses for business management, marketing, maintenance of premises, maintenance of equipment, etc.

3. Cost estimate and calculation of the cost of goods or services

The cost estimate (investment cost) is, in fact, a list of costs that will need to be incurred in order to implement the project outlined in the business plan. This point should be described in as much detail as possible, since it allows you to determine the financial viability and investment efficiency.

If a business project involves the production of certain products, the costs of organizing and implementing it should be covered by the initial working capital which are also part of the investment costs.

Sources of such funds can be investments and, for example, credit funds.

The cost of production is calculated based on information about costs, salaries, overheads, etc. In doing so, you also need to take into account the total production and sales levels for a specific period of time (for example, a month or a year).

4. Report on the main financial flows

This paragraph includes a description of all cash flows. Undoubtedly, this report is one of the main parts of the financial plan, as it is intended to show that the project will be financially secure at any stage of its activity and that there will be no cash shortages during the project.

5. Profit and loss statement

At this point, financial appraisal activities of the enterprise, its income, expenses, profits and losses are described.

6. Financial balance of the project

To write this section, it is necessary to draw up a balance sheet forecast based on all previous calculations or already existing reports (if the company is already operating). This forecast is also divided into months, first year, quarters of subsequent years and third year of operation.

7. Analysis of the financial indicators of the project

After you draw up a balance sheet, you can analyze the main financial indicators. Such an analysis is done for the entire period of the plan's implementation, after which the results are summarized regarding the financial characteristics of the project: its stability, solvency, profitability, payback periods, the present value of the project.

9. Descriptions of financing methods

In this paragraph, it is necessary to describe the funds for the project. There are several types of financing, namely equity, leasing and debt. The sponsor can be the state in the form of subsidies or loans, or private investors, and this must be indicated in the financial section of the business plan.

In the same paragraph, you need to describe the process of loan and return of borrowed money, indicating the sources, amounts, interest rates and a debt repayment schedule.

It should be emphasized that the financial plan is the most important and tricky part business plan. Any mistake made can result in a refusal to finance, which means it is better to entrust its compilation to a competent person. However, if your project is simple and does not imply, for example, the production of large quantities of goods and their further implementation, you can draw up it yourself.

The financial plan of a business plan: how to carry out calculations for analysis financial situation enterprises + formulas for calculating efficiency + 3 stages of calculating risks.

Business must make money. This is an unwritten rule for all entrepreneurs.

But we don't always get what we want. Due to some circumstances, the level of income can plummet.

The financial plan of the business plan is aimed not only at identifying holes in the project, it makes it possible to adjust the activity for 1 - 5 years in advance.

What is a business plan financial plan?

To understand what the structure of this business component should be, let's figure out what a financial plan is. What goals and objectives should you pursue to improve your own project.

The financial plan is a priority section for both a new venture and market veterans.
Displays all activities in numbers, helping to increase profitability and adjust, if necessary, development priorities.

A highly unstable market forces experts to pay attention to business analysis not only on mathematical calculations of the potential income of companies.

The calculation takes into account the level of demand and the social component of the sphere of activity in which it develops.

High competition in the market, constant growth of prices for raw materials, depletion of energy sources - all this affects the economic component in business development. under the influence of all these factors it can be very difficult.

Purpose of the financial plan- to keep under control the level between the profit and the expenses of the organization, so that the owner always remains in the black.

To achieve positive results, it is necessary to mandatory to find out:

the size Money to supply the production process with raw materials without loss of quality;
what investment options do you have and how profitable they are;
a list of all expenses on materials, salaries for the company's employees, an advertising campaign for a product, utilities and other nuances to ensure;
how to achieve high rates of profitability of your business project;
the best strategies and methods for increasing investment;
preliminary results on the activities of the enterprise for a period of more than 2 years.

The result of your efforts will be an effective investment management tool, which will make it clear to investors how stable and profitable your business is.

Mandatory reporting in the sections of the financial plan for the business plan

To predict correctly financial development organizations, it is necessary to build on the current indicators - this issue is dealt with by the accounting department.

3 reporting forms will help to demonstrate all the nuances of the economic situation of the enterprise. Let's take a closer look at each of them.

Form No. 1. Movement of funds

Following order No. 11 of the Ministry of Finance of the Russian Federation, each organization leading financial activities, is obliged to provide an annual report on the movement of funds through the accounting department.

The exceptions are small businesses and non-profit organizations - their analysis of their activities can be carried out without it.

It is almost impossible to draw up a financial plan of a business plan correctly without such reporting.

The document displays the movement of cash flows within the organization over a certain period of time - which is very important to know for analyzing the state of the company.

The report allows you to:

find funding holes and close them without stopping production;

identify items of expenditure that are unnecessary.

Thus, there will be extra money that can be directed in the right direction;

when forecasting in the future, use reliable information on the financial condition of the enterprise;
anticipate additional items of expenditure and allocate some of the funding for them in advance in order to avoid problems in the future;

find out how much the business is paying off.

You will be able to decide which direction will be the priority for the next 1-2 years. Where additional investment is required, and what should be covered at all.

Form No. 2. Income and expenses of the organization

Provides an opportunity to see the potential profitability of the enterprise when financing various activities.

The document records all the costs of doing business. There are simplified and full form submission of information.

The simplified form contains:

profit excluding value added tax and excise taxes;
expenses for the technical support of the enterprise and the cost of goods;
interest rate payable to tax authorities and other expenses / income of the organization;
net income / loss for the calendar year.

The purpose of using this document when you are drawing up a financial plan for a business plan is to identify potentially profitable areas that are worth developing in the future.

When making a forecast, consider:

possible sales of goods;
additional expenses for production, due to the volatility of the financial market for raw materials and services;
the amount of fixed costs for the production component.

The statement will allow you to identify products that are in high demand and remove production where demand is minimal, in order to increase cash flow enterprises.

Form No. 3. Overall balance

Any business plan must contain information about the assets and liabilities of the company.

On its basis, the owner can assess the general course of affairs, starting from the indicators of net income and cash expenditure.

It is compiled at intervals from 1 month to 1 year.

Practice has shown: the more often the general balance sheet is analyzed, the easier it is to identify problems in the business plan and eliminate them at the initial stage.

Components of the financial report:

Assets - all available funds that the organization can dispose of at its discretion.

For greater clarity, they are distributed, depending on the type or location.

Liabilities - displays the resources that allow you to get the same assets.

It is possible to use the purpose of the allocated funds for the future financing of the business.

Roughly speaking, assets and liabilities are the same indicators, but in different interpretations.

It is impossible to make adjustments to the financial plan without this report. It helps to proactively track and close business gaps.

An integrated approach to studying these 3 sources financial condition the project will help to impartially assess the progress of affairs. The numbers never lie.

Estimated component of the financial plan

After studying the financial condition of the enterprise, you need to analyze the possible risks and calculate the best ways to make a profit in business.

Here the process should be divided into 3 stages, each of which will be considered in more detail below.

Stage 1. Accounting for risks in the financial plan of the business plan

Risk is a noble cause, but not in business. Drawing up a financial plan is aimed at preventing unpleasant situations.

Your goal is to consider all possible outcomes and choose the path that is accompanied by minimal loss of money.

Risks are divided according to the sphere of influence into 3 types:

Commercial- the reason for the occurrence is the relationship with and business partners, as well as the influence of environmental factors.
External factors of commercial risks:
- decrease in demand for manufactured products;
- the emergence of unforeseen competition in the market;
- deception on the part of business partners (low-quality raw materials, delayed delivery of equipment and goods, etc.);
- volatility of prices for services and technical support of the business.
This is not the whole list. external causes that can affect the project.
It should be based on the scope of the organization and adapt to each case on an individual basis.
Financial- unforeseen items of expenses in business or obtaining unforeseen profits.
Causes financial risks:
- delay in payment for products by buyers and other types of receivables;
- increase in interest rates by lenders;
- innovations in the legislative system, which entail an increase in prices for maintaining a business;
- instability of the currency in the world market.
Financial risks allow you to anticipate unexpected losses in your business and protect yourself from complete collapse in advance.
Production- change in the operating mode of the enterprise due to unforeseen circumstances.
Reasons for production risks:
- incompetence of employees, protests and strikes that interrupt the work schedule of the enterprise;
- production of low-quality products, leading to a decrease in the number of sales;
- the manufacturing process misses the point of product quality control.
If you ignore these issues when drawing up your financial plan, your business can suffer huge losses.

To prevent such outcomes, the owner must take preventive measures. These include risk insurance, analysis of the activity of competitors in the market and the accumulation of a reserve for unforeseen financial expenses.

Stage 2. Effectiveness of the financial plan

An important stage in creating a financial plan. The profitability of a business and its payback are the main indicators of effective activity in the market.

Analysis of these aspects will make it possible to predict for the year ahead further development enterprises.

Let's look at what indicators are the most significant when drawing up a financial plan:

Net discounted profit(Net Present Value - NPV) - the size of the expected profit from the calculation of the cost of the product at the moment.

Why is it necessary to calculate this indicator?

Discounted income shows the potential return on investment in a business, calculated for 1-2 quarters in advance.

Reasons for changing NPV:

investments bring predicted profit;
inflation;
risks of loss of investments.

If the calculations showed the value - "0", you have reached the point of no loss.

Business profitability – complex indicator financial performance.
The concept shows the owner how successful his business is and whether it is consistently generating income.

At negative value your business only incurs losses.

Profitability indicators are divided into 2 groups:

Sales ratio- the percentage of income from each unit of currency.
The indicator gives an idea of the correctness of the pricing policy of the business and the ability to keep costs under control.
Return on asset- the relative importance of performance.
Allows you to see the possibility of making a profit from the enterprise.

The financial plan should provide for measures to increase the profitability indicator through organizational and financial procedures.

Payback period- the time indicator of the period of full payback of the money invested in the business.

On the basis of this value, investors choose business projects, which make it possible to recoup the money invested in the shortest possible time and proceed to direct profit.

Allocate simple and dynamic indicators of project payback.

In the first case, this is the period of time for which the investor will receive back the invested money.

With a dynamic indicator, data on the value of funds are taken into account, depending on the inflation threshold throughout the entire time.

The dynamic indicator is always above the simple payback period.

The table below shows the formulas for calculating the 3 main performance indicators that will be required when drawing up a financial plan for a business plan:

Performance indicator	Formula	Description of the components
Net present value	NPV = - NK + (D1-R1) / (1 + SD1) + (D2-P2) / (1 + SD2) + (D3-R3) / (1 + SD3)	NK - capital of initial investments and costs. D - income for the first, second, third year, in accordance with the numbers next to it. P - expenses for the first, second, third year, in accordance with the numbers next to it. SD - discount rate (accounting for inflation for the calculated year).
Enterprise profitability	RHOD = POR / PZ	ROOD - profitability from core business. POR - profit from sales. PP - costs incurred.
Payback period	CO = NK / NPD	CO - payback period. NK - initial investments, to which it is necessary to add additional investments if they were (loans, etc. during the existence of the organization). NPV is the company's net discount income.

Performance indicator

Formula

Description of the components

Net present value

NPV = - NK + (D1-R1) / (1 + SD1) + (D2-P2) / (1 + SD2) + (D3-R3) / (1 + SD3)

NK - capital of initial investments and costs.

D - income for the first, second, third year, in accordance with the numbers next to it.

P - expenses for the first, second, third year, in accordance with the numbers next to it.

SD - discount rate (accounting for inflation for the calculated year).

Enterprise profitability

RHOD = POR / PZ

ROOD - profitability from core business.

POR - profit from sales.

PP - costs incurred.

Payback period

CO = NK / NPD

CO - payback period.

NK - initial investments, to which it is necessary to add additional investments if they were (loans, etc. during the existence of the organization).

NPV is the company's net discount income.

The easiest way to carry out the necessary calculations is through a specialized software at your enterprise.

If you are a private owner and only, then use the demos of accounting software products... They will significantly reduce the time for calculations when drawing up a financial plan.

Stage 3. Final analysis

The more nuances you notice when drawing up a financial plan of a business plan, the less problems will be waiting for you in the future.

It will take a lot of time to create a plan from scratch, it is much easier to make adjustments. weak points and bring the business to a permanent profit.

When a financial plan can be called successful:

high rates of income with minimal cost of money;
forecasting and eliminating risks at the initial stages;
comparison of the competitiveness of your idea with others;
availability of investments and material and technical base;
documentary evidence of the profitability of the enterprise.

Details about the formation of a financial plan

and about its main components in this video:

Business plan financial plan contains a lot of subtleties, but we have successfully considered the basics that must be present without fail.

The right approach to doing business starts with the simplest thing - analysis. The numbers will point out shortcomings and give a push in the right direction to increase the profitability of the enterprise.

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A set of internal documents, which presents a system of indicators of income and expenses, as well as ways to ensure the efficiency of an economic entity - a financial plan ( Excel sample download for NGOs).

The main task financial planning is the definition the best option the ratio of the indicators of the organization's budget, at which will be achieved best results economic activity.

Types of financial plan:

Balance sheet - a document that reflects the assets, liabilities, liabilities and sources of income of the company. Based on the balance sheet indicators, the result of the company's activities is revealed: if the balance sheet is negative, and the value of assets and receipts is lower than the amount of obligations assumed, then the activity is ineffective. If the result is positive, it is concluded that effective planning and the use of funds. Used primarily by commercial entities.
An estimate is an economic document containing indicators of the income and expenses of an institution. Income and expense estimates are used primarily by non-profit organizations. Additional detailing of estimates in the context of projects, goals or areas of activity, funding sources, etc. is provided.
The plan of financial and economic activities is mandatory documents for budget and autonomous institutions... Read about how to draw up a document correctly in the article.

Consider how to make a financial plan for non-profit organization.

Structure and order of compilation

The estimate (financial plan) should consist of two parts: income and expenditure.

In the income part of the economic document of the NPO, it is necessary to consider in detail the structure of the institution's receipts. Since non-profit enterprises were not created for the purpose of making a profit, the approximate structure of the income part may be as follows:

estimated financing, the source of which can be receipts from the state budget;
self-sufficiency, that is, receipts from income-generating activities;
gratuitous receipts, donations.

Funding for non-profit organizations can be mixed, therefore, it is necessary to carefully consider the calculation of the revenue side of the enterprise budget.

In the second part, consider in detail the planned expenses of the NPO. Classify the cost indicators of the institution into the following groups (if any):

fixed costs, these include fixed costs such as rent, wage administration of non-profit organizations, communal payments;
variable expenses that directly depend on the volume of production, sales, for example, the purchase of inventories, repair and operation of equipment;
adjustable costs that vary in proportion to the increase or decrease in production or sales.

The budget estimate of a non-profit organization is approved by the owner, founder of the enterprise or supreme body management of non-profit organizations, in accordance with paragraph 3 of Art. 29 of Law No. 7-FZ.

Financial plan of the enterprise, sample

Anti-crisis measures

If an economic entity is going through difficult times, it is necessary to carry out a number of special procedures aimed at increasing solvency. For example, if the amount of the NPO's assumed obligations exceeds the amount of income, it is necessary to revise the approved estimate of income and expenses.

If the organization does not have cash security for the resulting debt, it is necessary to develop and approve a plan for the financial recovery of the organization, and with it a debt repayment schedule (clause 1 of article 84 of the Law of 26.10.2002 No. 127-FZ). The procedure for drawing up and the approximate form of the document is presented in the Order of the Federal Property Management Agency under the State Property Committee of the Russian Federation dated 05.12.1994 No. 98-r.