Poslovni načrt Essentials: Pisanje projekcije denarnih tokov

To je na koncu svojega poslovnega načrta, vendar je oddelek finančni načrt je del, ki določa, ali je vaša poslovna ideja izvedljiva, in je ključni element pri določanju, ali je vaš načrt se bo sposobna pritegniti nobene naložbe v vaša poslovna ideja.

V bistvu, oddelek finančni načrt je sestavljen iz treh računovodskih izkazov, v izkazu poslovnega izida , po projekciji denarnih tokov in bilance stanja in kratko pojasnilo / analiza teh treh izjav.

Ta članek vas bo vodil skozi pripravo vsakega od teh treh računovodskih izkazov. Najprej pa morate zbrati skupaj nekaj finančnih podatkov, ki jih boste potrebovali, ki jih preučuje svoje stroške.

Pomislite na vaše poslovne odhodke, so lomljena v dve skupini; svoje start-up stroški in vaši poslovni odhodki.

Vse stroške za pridobivanje vaše podjetje in teče šel v kategorijo stroškov zagona. Ti stroški lahko vključujejo:

• pristojbine za registracijo podjetij
• Poslovni licenciranje in dovoljenja
• Začetni inventar
• najem depoziti
• Predplačila na premoženje
• Določitvi plačila za opremo
• Utility ustanovljen takse

To je samo vzorčenje zagonskih stroškov; svoj seznam bo verjetno razširili takoj, ko začnete jih zapisala.

Poslovni odhodki so stroški vodenja svoje poslovne dejavnosti. Pomislite na to kot na stvari, ki jih boste morali plačati vsak mesec. Vaš seznam obratovalnih stroškov lahko vključujejo:

• Plače (tvoja in osebje plače)
• Najemnine ali hipoteke plačila
• Telekomunikacije
• Pripomočki
• Surovine
• skladiščenje
• distribucija
• promocija
• plačila Loan
• Pisarniški material
• Vzdrževanje

Še enkrat, to je le delni seznam, da se boš. Ko imate seznam poslovne odhodke končan, bo skupna pokazal, kaj bo to stalo, da svoj posel vsak mesec.

Pomnožite to število do 6, in imate šestmesečno oceno vaših poslovnih odhodkov. Nato dodamo, da je to skupno vašega zagon seznam stroškov, in boste imeli Športni teren številko za vaše popolne zagonskih stroškov.

Zdaj pa si oglejmo dajanje nekaj računovodske izkaze za vaš poslovni načrt skupaj, začenši z izkazu poslovnega izida.

Izkaz poslovnega izida

Izkaz poslovnega izida je eden od treh računovodskih izkazov, ki jih morate v razdelku finančni načrt poslovnega načrta vključiti.

Izkaz poslovnega izida prikazuje svoje prihodke, stroške in dobiček za določeno obdobje. To je posnetek vašega podjetja, ki pokaže, ali je vaše podjetje donosno v tistem trenutku; Prihodki – odhodki = dobiček / izguba.

Medtem ko je ustanovljena podjetja običajno pripravijo izkaz poslovnega izida vsako fiskalno četrtletje, ali celo enkrat vsako poslovno leto, za namene poslovnega načrta, mora izkaz poslovnega izida, se ustvari bolj pogosto – vsak mesec za prvo leto.

Tukaj je izkaz poslovnega izida predlogo za prvo četrtletje za podjetje, ki temelji na storitvah. To je sledilo pojasnilo, kako prilagoditi tej izjavi Prihodki predlogo podjetja, ki temelji na izdelek.

Ne bo vse kategorije v tem izkazu poslovnega izida velja za vaše podjetje. Pusti tiste, ki se ne uporabljajo in dodajte kategorije kjer je to potrebno, da se prilagodijo to predlogo v vašem podjetju.

Če želite uporabiti to predlogo kot del poslovnega načrta, boste morali nastaviti kot mizo in izpolnite ustrezne podatke za vsak mesec (kot je prikazano s črto “vrstice seznam vsak mesec”).

Če imate podjetje, ki temelji na forum, bo odsek Prihodki v izkazu poslovnega izida videti drugačen. Prihodki se bo imenovala prodaje, in je treba popis je treba obračunati. Tukaj je primer, ki kaže, kako se stroški zalog izračunan v oddelku Prihodki:

The Expense portion of the Income Statement, however, is very similar to the template I’ve provided above.

Ready to move on to the next financial statement that you need to include in the Financial Plan section of your business plan? The Cash Flow Projection is next.

The Cash Flow Projection

The Cash Flow Projection shows how cash is expected to flow in and out of your business. For you, it’s an important tool for cash flow management, letting you know when your expenditures are too high or when you might want to arrange short term investments to deal with a cash flow surplus. As part of your business plan, a Cash Flow Projection will give you a much better idea of how much capital investment your business idea needs.

For a bank loans officer, the Cash Flow Projection offers evidence that your business is a good credit risk and that there will be enough cash on hand to make your business a good candidate for a line of credit or short term loan.

Do not confuse a Cash Flow Projection with a Cash Flow Statement. The Cash Flow Statement shows how cash has flowed in and out of your business. In other words, it describes the cash flow that has occurred in the past. The Cash Flow Projection shows the cash that is anticipated to be generated or expended over a chosen period of time in the future.

While both types of Cash Flow reports are important business decision-making tools for businesses, we’re only concerned with the Cash Flow Projection in the business plan. You will want to show Cash Flow Projections for each month over a one year period as part of the Financial Plan portion of your business plan.

There are three parts to the Cash Flow Projection. The first part details your Cash Revenues. Enter your estimated sales figures for each month. Remember that these are Cash Revenues; you will only enter the sales that are collectible in cash during the specific month you are dealing with.

The second part is your Cash Disbursements. Take the various expense categories from your ledger and list the cash expenditures you actually expect to pay that month for each month.

The third part of the Cash Flow Projection is the Reconciliation of Cash Revenues to Cash Disbursements. As the word “reconciliation” suggests, this section starts with an opening balance which is the carryover from the previous month’s operations. The current month’s Revenues are added to this balance; the current month’s Disbursements are subtracted, and the adjusted cash flow balance is carried over to the next month.

Here is a template for a Cash Flow Projection that you can use for your business plan (or later on when your business is up and running):

Where:

CASH FLOW = TOTAL CASH REVENUES – TOTAL CASH DISBURSEMENTS

OPENING CASH BALANCE = CLOSING CASH BALANCE from the previous month

CLOSING CASH BALANCE = OPENING CASH BALANCE + CASH FLOW

Once again, to use this template for your own business, you will need to delete and add the appropriate Revenue and Disbursement categories that apply to your own business.

The main danger when putting together a Cash Flow Projection is being over optimistic about your projected sales. Terry Elliott’s article, 3 Methods of Sales Forecasting, will help you avoid this and provides a detailed explanation of how to do accurate sales forecasting for your Cash Flow Projections.

Once you have your Cash Flow Projections completed, it’s time to move on to the Balance Sheet.

The Balance Sheet

The Balance Sheet is the last of the financial statements that you need to include in the Financial Plan section of the business plan. The Balance Sheet presents a picture of your business’ net worth at a particular point in time. It summarizes all the financial data about your business, breaking that data into 3 categories; assets, liabilities, and equity.

Some definitions first:

Assets are tangible objects of financial value that are owned by the company.

A liability is a debt owed to a creditor of the company.

Equity is the net difference when the total liabilities are subtracted from the total assets.

Retained earnings are earnings kept by the company for expansion, i.e. not paid out as dividends.

Current earnings are earnings for the fiscal year up to the balance sheet date (income – cost of sales and expenses).

All accounts in your General Ledger are categorized as an asset, a liability or equity. The relationship between them is expressed in this equation: Assets = Liabilities + Equity.

For the purposes of your business plan, you’ll be creating a pro forma Balance Sheet intended to summarize the information in the Income Statement and Cash Flow Projections. Normally a business prepares a Balance Sheet once a year.

Here is a template for a Balance Sheet that you can use for your business plan (or later on when your business is up and running):

Once again, this template is an example of the different categories of assets and liabilities that may apply to your business. The Balance Sheet will reproduce the accounts you have set up in your General Ledger. You may need to modify the categories in the Balance Sheet template above to suit your own business.

Once you have your Balance Sheet completed, you’re ready to write a brief analysis of each of the three financial statements. When you’re writing these analysis paragraphs, you want to keep them short and cover the highlights, rather than writing an in-depth analysis. The financial statements themselves (the Income Statement, Cash Flow Projections, and Balance Sheet) will be placed in your business plan’s Appendices.

Ahmad Faishal

Ahmad Faishal is now a full-time writer and former Analyst of BPD DIY Bank. He’s Risk Management Certified. Specializing in writing about financial literacy, Faishal acknowledges the need for a world filled with education and understanding of various financial areas including topics related to managing personal finance, money and investing and considers investoguru as the best place for his knowledge and experience to come together.

Author: Ahmad Faishal

Ahmad Faishal is now a full-time writer and former Analyst of BPD DIY Bank. He's Risk Management Certified. Specializing in writing about financial literacy, Faishal acknowledges the need for a world filled with education and understanding of various financial areas including topics related to managing personal finance, money and investing and considers investoguru as the best place for his knowledge and experience to come together. View all posts by Ahmad Faishal