怎样写经营计划.doc

.CIDA INC China Beef Industry Development Project 加拿大国际发展署-中国肉牛项目How to Write a Business Plan怎样写经营计划 February 20032003年2月Agriteam Canada, Alberta Agriculture Food and Rural Development, Alta Exports International, Canada Livestock Services加拿大农业咨询、阿尔伯塔农业食品和农村发展、阿达国际专家、加拿大家畜服务Business Planning Part 8经营计划第八部分How to Write a Business Plan怎样写经营计划IExecutive 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.Expected 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 产品和服务6C.The Business Setting 业务设定7D.Business Objective and Expected Results 经营目标和期望结果7IIIMarket Assessment and Marketing Plan市场估价和销售计划8A.Market Analysis市场分析8B.Competitive Analysis竞争分析9C.Market Strategy市场战略10IVProduction Plan生产计划11A.Production Plans:生产计划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组织结构和管理体系12C.Personnel人员12VIFinancial Analysis财务分析14A.Income收入14B.Production Costs生产成本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 components of a business plan are经营计划的主要组成部分:Executive Summary执行概述1. Introduction to the Business业务介绍2. Market Assessment and Marketing Plan市场估价和销售计划3. Production Plan生产计划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. Complete all of the following worksheets and you will have compiled the information that needed to prepare a complete business plan. It will take time to complete this worksheet and you will have to talk to many other people in the company 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计划。完成以下所有表格，你将拥有编写经营计划所需要的资料。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、成本和盈利能力的准确陈述。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。Executive Summary执行概述A. Organization组织Name of company: 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 company? 公司的目的是什么？What market demand is being met?达到什么样的市场需求？C. ObjectivesC目标What are the stages of development the company will go through?公司将完成几个发展阶段？What quantity and quality of product will be produced at each stage?每个发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 company 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. Expected ResultsE期望的结果What is the expected sales income and net profit over the next 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 complete enough that people from outside the company 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陈述，陈述应全面能让公司以外的人对组织结构、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Name姓名Location位置Name of owner or head所有者或领导姓名Legal type (private; partnership, limited liability company, joint-venture, state-owned enterprise, cooperative, other)法律类型（私有、合伙、有限责任公司、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)责任结构（创建人和股东人数、股份分配、控制交易的持有人，等）History of business development业务发展历史 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产品和服务 Existing types of products and services (include specifications) 产品和服务现存类型（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未来机会D. Business Objective and Expected ResultsD经营目标和期望的结果III Market Assessment and Marketing Plan 市场估价和销售计划A. Market AnalysisA 市场分析Customer analysis顾客分析 Who are the customers (location, age group, sex, income 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他们什么时候购买 Where do they make their purchases在那里购买 How do they make their purchases他们怎么购买 Why do they make their purchases为什么购买 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Expected growth and change in the market期望的市场发展和改变 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 国内外市场之间的统计分析Market chain and distribution systems市场链和分配体系 Suppliers 供应者 Intermediaries 中间商 Distribution channels分配渠道B. Competitive AnalysisB竞争分析1. Repeat the following analysis for each one of your major competitors:1为你的每一个竞争者重复以下分析a. Who is the competitor? 谁是竞争者 Name 姓名 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产品类型和服务b. How would you rank the strength of your competitor? (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 competitors 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？他们进行的什么市场规划、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 competitor?你竞争者的弱点是什么？2. What are the strengths and weaknesses of your own company?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 competition?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; expected 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 Expected market share期望市场份额 What supplementary services will be offered 提供什么样的附加服务？Price (pricing strategies for each product and market segment)价格（每个产品的价格战略和市场部分） 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，包括倡议、品尝、样品等Cost of the marketing program销售规划费用IV Production Plan 生产计划A production plan should be completed 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计划。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.Commercial 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:每个计划都必须提供下列情况：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达到能力？3. Production program生产计划 When are you planning to produce? (eg. How many turns through the feed lot in one year? How long will cattle be on feed?) 你计划什么时候生产？（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成本？ What performance levels are you expecting (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、生产单位成本）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 next 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 experience管理组、技能范围和专业经验 Specialists, leading employees, consultants/advisors - experience and skills专家、领导、顾问-经验和技能B. Organizational Structure and Management SystemsB 组织结构和管理体系 What is the functional organization of the company? 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 company? (computer 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 mixers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陈述吗？ 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计划是什么？培训如何进行？费用多少？VI Financial Analysis财务分析A. Income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 income 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 company records投入价格应在中等范围，根据公司实际记录更可取 All variable and fixed costs should be included 要包括所有可变和固定成本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成本中 Interest paid on long-term loans should be included in fixed costs长期贷款的利息应包括在固定成本中 Debt repayment should not be included in the income statement, but should be included in the cash flow statements债务偿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 expenses 利润=总收入-总开支 Total expenses = variable expenses + fixed expenses 总开支=可变开支+固定开支 Net profit after tax will have to be calculated based on local tax 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 company 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备、贷款、举债筹资和非现金成本向折旧的调整。要按以下调整计算的净现金余额：Opening cash balance开始现款结存+ 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)资本购买（新房屋、种畜）- debt repayment 债务偿还= 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服务和水平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. Expected 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？精选word范本！