Beruflich Dokumente
Kultur Dokumente
This sample business plan has been made available to users of Business Plan Pro, business planning software published by Palo Alto Software. Names, locations and numbers may have been changed, and substantial portions of the original plan text may have been omitted to preserve confidentiality and proprietary information. You are welcome to use this plan as a starting point to create your own, but you do not have permission to reproduce, publish, distribute or even copy this plan as it exists here. Requests for reprints, academic use, and other dissemination of this sample plan should be emailed to the marketing department of Palo Alto Software at marketing@paloalto.com. For product information visit our Website: www.paloalto.com or call: 1-800-229-7526. Copyright Palo Alto Software, Inc., 1995-2002 All rights reserved.
Confidentiality Agreement
The undersigned reader acknowledges that the information provided by _________________________ in this business plan is confidential; therefore, reader agrees not to disclose it without the express written permission of _________________________. It is acknowledged by reader that information to be furnished in this business plan is in all respects confidential in nature, other than information which is in the public domain through other means and that any disclosure or use of same by reader, may cause serious harm or damage to _________________________. Upon request, this document is to be immediately returned to _________________________. ___________________ Signature ___________________ Name (typed or printed) ___________________ Date This is a business plan. It does not imply an offering of securities.
Table of Contents
1.0 Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1 Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.2 Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Company Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.1 Company Ownership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.2 Start-up Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Market Analysis Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.1 Market Segmentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.2 Target Market Segment Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.3 Competition and Buying Patterns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Strategy and Implementation Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Competitive Edge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.2 Sales Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.2.1 Sales Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.3 Milestones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 5 6 7 7 7 8 8 9
2.0
3.0 4.0
5.0
6.0 7.0
Management Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 6.1 Personnel Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.1 Important Assumptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.2 Break-even Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.3 Projected Profit and Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.4 Projected Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.5 Projected Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.6 Business Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 11 12 13 14 16 16
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Highlights
$200,000
$150,000
$100,000
$50,000
$0
1.1 Objectives
The objectives for the first three years of operation include: 1. 2. 3. 4. To create a product-based company whose goal is to exceed customers' expectations. The utilization of Mixed Greens' lettuce products in at least 20% of the top restaurants in Eugene as listed in local paper's restaurant reviews. To increase the efficiency of our production by 10% a year. To develop a sustainable farm, surviving off its own cash flow.
1.2 Mission
Mixed Greens Salad Gardens' mission is to provide the highest-quality salad greens. We exist to attract and maintain customers. When we adhere to this maxim, everything else will fall in to place. Our services will exceed the expectations of our customers.
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Start-up
$60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 Expenses Assets Investment Loans
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2.
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Table: Market Analysis Market Analysis Potential Customers Individual Consumers Restaurants Other Total Growth 12% 8% 0% 11.99% 2001 12,000 28 0 12,028 2002 13,440 30 0 13,470 2003 15,053 32 0 15,085 2004 16,859 35 0 16,894 2005 18,882 38 0 18,920 CAGR 12.00% 7.93% 0.00% 11.99%
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2.
3.
Buying patterns are based on the customer's desires. What is meant by this is that lower-end restaurants (or at least restaurants that are less concerned about quality) will not bother to get greens from local farmers, there is no need for them to. This pattern is similar for the individuals. There are some individuals that are content with the offerings from supermarkets. There are others that appreciate the difference in quality and are willing to schedule a trip to the farmers market to meet their weekly needs.
2.
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Sales Monthly
$12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Table: Sales Forecast Sales Forecast Sales Individual Consumers Restaurants Total Sales Direct Cost of Sales Individual Consumers Restaurants Subtotal Direct Cost of Sales 2001 $23,154 $58,558 $81,712 2001 $2,778 $7,027 $9,805 2002 $40,519 $81,981 $122,500 2002 $4,862 $9,838 $14,700 2003 $70,908 $114,774 $185,682 2003 $8,509 $13,773 $22,282
5.3 Milestones
MGSG will have several milestones early on: 1. 2. 3. 4. Business plan completion. This will be done as a road map for the organization. While we do not need a business plan to raise capital, it will be an indispensable tool for the ongoing performance and improvement of the company. Greenhouse set-up. First batch of greens sold. The end of the consumer season and the ramping up of the restaurant supply cycle.
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Break-even Analysis
$6,000 $4,000 $2,000 $0 ($2,000) ($4,000) ($6,000) ($8,000) $0 $2,000 $5,000 $7,000 $10,000 $12,000
Table: Break-even Analysis Break-even Analysis: Monthly Units Break-even Monthly Revenue Break-even Assumptions: Average Per-Unit Revenue Average Per-Unit Variable Cost Estimated Monthly Fixed Cost 1,439 $8,636 $6.00 $0.72 $7,600
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Profit Monthly
$2,000 $1,000 $0 ($1,000) ($2,000) ($3,000) ($4,000) ($5,000) ($6,000) ($7,000) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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Cash
$35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0 ($5,000) ($10,000) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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$32,685 $39,575 $72,259 $0 $0 $0 $0 $0 $0 $0 $0 $72,259 2001 $2,382 $93,031 $95,413 $0 $0 $0 $0 $0 $0 $0 $0 $95,413 ($23,154) $11,546
$49,000 $68,782 $117,782 $0 $0 $0 $0 $0 $0 $0 $0 $117,782 2002 $3,132 $105,740 $108,872 $0 $0 $0 $0 $0 $0 $0 $0 $108,872 $8,910 $20,456
$74,273 $104,100 $178,373 $0 $0 $0 $0 $0 $0 $0 $0 $178,373 2003 $5,021 $134,980 $140,002 $0 $0 $0 $0 $0 $0 $0 $0 $140,002 $38,371 $58,827
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Appendix
Appendix Table: Sales Forecast Sales Forecast Sales Individual Consumers Restaurants Total Sales Direct Cost of Sales Individual Consumers Restaurants Subtotal Direct Cost of Sales Jan $0 $0 $0 Jan $0 $0 $0 Feb $0 $0 $0 Feb $0 $0 $0 Mar $0 $0 $0 Mar $0 $0 $0 Apr $2,956 $2,974 $5,930 Apr $355 $357 $712 May $3,354 $3,654 $7,008 May $402 $438 $841 Jun $3,789 $4,545 $8,334 Jun $455 $545 $1,000 Jul $3,458 $5,588 $9,046 Jul $415 $671 $1,086 Aug $3,687 $6,245 $9,932 Aug $442 $749 $1,192 Sep $2,847 $7,258 $10,105 Sep $342 $871 $1,213 Oct $2,063 $7,987 $10,050 Oct $248 $958 $1,206 Nov $1,000 $9,412 $10,412 Nov $120 $1,129 $1,249 Dec $0 $10,895 $10,895 Dec $0 $1,307 $1,307
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Appendix
Appendix Table: Personnel Personnel Plan Heidi Gardener Gardener Part-time Helper Part-time Helper Total People Total Payroll Jan $2,000 $700 $700 $0 $0 0 $3,400 Feb $2,000 $1,450 $1,450 $0 $0 3 $4,900 Mar $2,000 $1,450 $1,450 $0 $0 3 $4,900 Apr $2,000 $1,450 $1,450 $0 $750 4 $5,650 May $2,000 $1,450 $1,450 $0 $750 4 $5,650 Jun $2,000 $1,450 $1,450 $0 $750 4 $5,650 Jul $2,000 $1,450 $1,450 $0 $750 4 $5,650 Aug $2,000 $1,450 $1,450 $0 $750 4 $5,650 Sep $2,000 $1,450 $1,450 $0 $750 4 $5,650 Oct $2,000 $1,450 $1,450 $0 $750 4 $5,650 Nov $2,000 $1,450 $1,450 $0 $750 4 $5,650 Dec $2,000 $1,450 $1,450 $0 $750 4 $5,650
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Appendix
Appendix Table: General Assumptions General Assumptions Plan Month Current Interest Rate Long-term Interest Rate Tax Rate Sales on Credit % Other Calculated Totals Payroll Expense Sales on Credit New Accounts Payable Inventory Purchase Jan 1 10.00% 10.00% 25.00% 60.00% 0.00% $3,400 $0 $4,765 $0 Feb 2 10.00% 10.00% 25.00% 60.00% 0.00% $4,900 $0 $6,490 $0 Mar 3 10.00% 10.00% 25.00% 60.00% 0.00% $4,900 $0 $6,490 $0 Apr 4 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $3,558 $9,274 $2,135 May 5 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $4,205 $8,342 $1,100 Jun 6 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $5,000 $8,539 $1,318 Jul 7 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $5,428 $8,483 $1,256 Aug 8 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $5,959 $8,617 $1,404 Sep 9 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $6,063 $8,481 $1,254 Oct 10 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $6,030 $8,426 $1,193 Nov 11 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $6,247 $8,555 $1,336 Dec 12 10.00% 10.00% 25.00% 60.00% 0.00% $5,650 $6,537 $8,633 $1,423
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Appendix
Appendix Table: Profit and Loss Pro Forma Profit and Loss Sales Direct Costs of Goods Production Payroll Other Cost of Goods Sold Gross Margin Gross Margin % Expenses: Payroll Sales and Marketing and Other Expenses Depreciation Leased Equipment Utilities Insurance Rent Payroll Taxes Other Total Operating Expenses Profit Before Interest and Taxes Interest Expense Taxes Incurred Net Profit Net Profit/Sales Include Negative Taxes Jan $0 $0 $0 $0 -----------$0 $0 0.00% $3,400 $0 $211 $0 $250 $200 $500 $510 $0 -----------$5,071 ($5,071) $0 $0 ($5,071) 0.00% Feb $0 $0 $0 $0 -----------$0 $0 0.00% $4,900 $0 $211 $0 $250 $200 $500 $735 $0 -----------$6,796 ($6,796) $0 $0 ($6,796) 0.00% Mar $0 $0 $0 $0 -----------$0 $0 0.00% $4,900 $0 $211 $0 $250 $200 $500 $735 $0 -----------$6,796 ($6,796) $0 $0 ($6,796) 0.00% Apr $5,930 $712 $0 $0 -----------$712 $5,218 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 ($2,440) $0 $0 ($2,440) -41.15% May $7,008 $841 $0 $0 -----------$841 $6,167 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 ($1,491) $0 $0 ($1,491) -21.28% Jun $8,334 $1,000 $0 $0 -----------$1,000 $7,334 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 ($325) $0 $0 ($325) -3.89% Jul $9,046 $1,086 $0 $0 -----------$1,086 $7,960 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 $302 $0 $0 $302 3.34% Aug $9,932 $1,192 $0 $0 -----------$1,192 $8,740 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 $1,082 $0 $0 $1,082 10.89% Sep $10,105 $1,213 $0 $0 -----------$1,213 $8,892 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 $1,234 $0 $0 $1,234 12.21% Oct $10,050 $1,206 $0 $0 -----------$1,206 $8,844 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 $1,186 $0 $0 $1,186 11.80% Nov $10,412 $1,249 $0 $0 -----------$1,249 $9,163 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 $1,504 $0 $0 $1,504 14.45% Dec $10,895 $1,307 $0 $0 -----------$1,307 $9,588 88.00% $5,650 $0 $211 $0 $250 $200 $500 $848 $0 -----------$7,659 $1,929 $0 $0 $1,929 17.71%
15%
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Appendix
Appendix Table: Cash Flow Pro Forma Cash Flow Cash Received Cash from Operations: Cash Sales Cash from Receivables Subtotal Cash from Operations Additional Cash Received Non Operating (Other) Income Sales Tax, VAT, HST/GST Received New Current Borrowing New Other Liabilities (interest-free) New Long-term Liabilities Sales of Other Current Assets Sales of Long-term Assets New Investment Received Subtotal Cash Received Expenditures Expenditures from Operations: Cash Spending Payment of Accounts Payable Subtotal Spent on Operations Additional Cash Spent Non Operating (Other) Expense Sales Tax, VAT, HST/GST Paid Out Principal Repayment of Current Borrowing Other Liabilities Principal Repayment Long-term Liabilities Principal Repayment Purchase Other Current Assets Purchase Long-term Assets Dividends Subtotal Cash Spent Net Cash Flow Cash Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
$2,372 ($0) $2,372 $0 $0 $0 $0 $0 $0 $0 $0 $2,372 Apr $308 $7,417 $7,725 $0 $0 $0 $0 $0 $0 $0 $0 $7,725 ($5,353) $12,143
$2,803 $1,898 $4,701 $0 $0 $0 $0 $0 $0 $0 $0 $4,701 May $205 $9,243 $9,448 $0 $0 $0 $0 $0 $0 $0 $0 $9,448 ($4,747) $7,396
$3,334 $3,903 $7,236 $0 $0 $0 $0 $0 $0 $0 $0 $7,236 Jun $227 $8,349 $8,576 $0 $0 $0 $0 $0 $0 $0 $0 $8,576 ($1,339) $6,057
$3,618 $4,629 $8,248 $0 $0 $0 $0 $0 $0 $0 $0 $8,248 Jul $221 $8,537 $8,758 $0 $0 $0 $0 $0 $0 $0 $0 $8,758 ($510) $5,547
$3,973 $5,228 $9,201 $0 $0 $0 $0 $0 $0 $0 $0 $9,201 Aug $235 $8,488 $8,723 $0 $0 $0 $0 $0 $0 $0 $0 $8,723 $478 $6,025
$4,042 $5,711 $9,753 $0 $0 $0 $0 $0 $0 $0 $0 $9,753 Sep $220 $8,612 $8,832 $0 $0 $0 $0 $0 $0 $0 $0 $8,832 $921 $6,946
$4,020 $6,015 $10,035 $0 $0 $0 $0 $0 $0 $0 $0 $10,035 Oct $214 $8,479 $8,694 $0 $0 $0 $0 $0 $0 $0 $0 $8,694 $1,341 $8,286
$4,165 $6,045 $10,210 $0 $0 $0 $0 $0 $0 $0 $0 $10,210 Nov $229 $8,430 $8,659 $0 $0 $0 $0 $0 $0 $0 $0 $8,659 $1,551 $9,838
$4,358 $6,146 $10,504 $0 $0 $0 $0 $0 $0 $0 $0 $10,504 Dec $237 $8,558 $8,795 $0 $0 $0 $0 $0 $0 $0 $0 $8,795 $1,709 $11,546
0.00%
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Appendix
Appendix Table: Balance Sheet Pro Forma Balance Sheet Assets Current Assets Cash Accounts Receivable Inventory Other Current Assets Total Current Assets Long-term Assets Long-term Assets Accumulated Depreciation Total Long-term Assets Total Assets Liabilities and Capital Accounts Payable Current Borrowing Other Current Liabilities Subtotal Current Liabilities Long-term Liabilities Total Liabilities Paid-in Capital Retained Earnings Earnings Total Capital Total Liabilities and Capital Net Worth $0 $0 $0 $0 $0 $0 $60,000 $0 $0 $60,000 $60,000 $60,000 Jan $827 $0 $0 $827 $0 $827 $60,000 $0 ($5,071) $54,929 $55,756 $54,929 Feb $827 $0 $0 $827 $0 $827 $60,000 $0 ($11,867) $48,133 $48,960 $48,133 Mar $827 $0 $0 $827 $0 $827 $60,000 $0 ($18,663) $41,337 $42,164 $41,337 Apr $2,684 $0 $0 $2,684 $0 $2,684 $60,000 $0 ($21,103) $38,897 $41,580 $38,897 May $1,783 $0 $0 $1,783 $0 $1,783 $60,000 $0 ($22,595) $37,405 $39,188 $37,405 Jun $1,973 $0 $0 $1,973 $0 $1,973 $60,000 $0 ($22,919) $37,081 $39,054 $37,081 Jul $1,920 $0 $0 $1,920 $0 $1,920 $60,000 $0 ($22,617) $37,383 $39,302 $37,383 Aug $2,048 $0 $0 $2,048 $0 $2,048 $60,000 $0 ($21,536) $38,464 $40,513 $38,464 Sep $1,918 $0 $0 $1,918 $0 $1,918 $60,000 $0 ($20,302) $39,698 $41,616 $39,698 Oct $1,864 $0 $0 $1,864 $0 $1,864 $60,000 $0 ($19,116) $40,884 $42,748 $40,884 Nov $1,989 $0 $0 $1,989 $0 $1,989 $60,000 $0 ($17,612) $42,388 $44,377 $42,388 Dec $2,065 $0 $0 $2,065 $0 $2,065 $60,000 $0 ($15,683) $44,317 $46,382 $44,317 Starting Balances $34,700 $0 $0 $0 $34,700 $25,300 $0 $25,300 $60,000 Jan $30,667 $0 $0 $0 $30,667 $25,300 $211 $25,089 $55,756 Feb $24,082 $0 $0 $0 $24,082 $25,300 $422 $24,878 $48,960 Mar $17,497 $0 $0 $0 $17,497 $25,300 $633 $24,667 $42,164 Apr $12,143 $3,558 $1,423 $0 $17,124 $25,300 $844 $24,456 $41,580 May $7,396 $5,865 $1,682 $0 $14,943 $25,300 $1,055 $24,245 $39,188 Jun $6,057 $6,963 $2,000 $0 $15,020 $25,300 $1,266 $24,034 $39,054 Jul $5,547 $7,761 $2,171 $0 $15,479 $25,300 $1,477 $23,823 $39,302 Aug $6,025 $8,492 $2,384 $0 $16,901 $25,300 $1,688 $23,612 $40,513 Sep $6,946 $8,844 $2,425 $0 $18,215 $25,300 $1,899 $23,401 $41,616 Oct $8,286 $8,859 $2,412 $0 $19,558 $25,300 $2,110 $23,190 $42,748 Nov $9,838 $9,061 $2,499 $0 $21,398 $25,300 $2,321 $22,979 $44,377 Dec $11,546 $9,452 $2,615 $0 $23,614 $25,300 $2,532 $22,768 $46,382
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