Golovna / Stini

Characteristics of current business structures. The structure of the business organization: the principle and view Description of the structure of the business company

The partnership with the obmezhenoyu v_dpovidalnistyu "Optima" was established in 2008 roci. The manager is Arlakhov Viktor Mikolayovich.

Suspіlstvo z Obmezhenoyu Vidpovidalnіstyu "Optima" created in accordance with the Civil Code of the Russian Federation. Suspіlstvo є komertsіynoy organіzієyu, that її diyalnіst sprаvіlіvіn satisfaction suspіlnіh prіbіvі і otrimanny pributku. Polishing machine upm.

The main type of activity of TOV "Optima" is wholesale trade and production of electronic components.

The activity of the court, the right-hand man and the obligations of the legislators are regulated by the Civil Code of the Russian Federation and other normative acts regulating the activity of the legal bodies, and navit by the Statute, approved by the civil servants. Confirmed the partnership as a legal entity, the status of which is assigned by the Statute of partnership.

Suspіlstvo maє vіdokremlene mine, independent balance, maє rozrahunkovy rahunka and іnshі rahunki at the jar, a round signet with its own names, firms and service marks, other paraphernalia and vinyatkovі rights to their vikoristannya.

Maino TOV "Optima" to establish the main and werewolf cats, as well as other values, the variability of which are selected on an independent balance of business and are formed for the balance of high and low cats.

Operative maintenance of the activity of TOV "Optima" is assigned by the general director, who is recruited at the high-profile gatherings of the principals. The General Director has the right to exercise his/her business in the name of business without a power of attorney.

Today, the company is working close to 30 cases, including 25 spivrobitniks, which may be the light of the day.

The management board of LLC "Optima" includes:

General Director - Arlakhov Viktor Mikolayovich.

Commercial vіddіl - zdіysnyuє priyom zamovlenya vіd pokuptsіv i form zamovlennya to postal workers of goods;

Vіddіl logistiki - zdіysnyuє delivery of goods from postal workers and purchases;

Transport service - non-intermediate delivery and subtrial to the transport of the enterprise at the working station;

The financial group - conducting all the necessary documentation in the form of income and business expenses, acknowledgment before the tax inspection, repayments with employers and purchases, repayments with entrepreneurs.

The organizational structure of TOV "Optima" is shown in fig. 2.1.

Malyunok 2.1. - Organizational structure of TOV "Optima"

In this manner, it is obvious that the architecture of TOV "Optima" expanded and adopted a linear-functional management structure. Reliability for the purchase of virobnitstvo, zabut, finansi and even more rely on functional keruyuchi, as a suborder to your kerіvnitstvu, line staff can concentrate their respect on the line of work.

The company is registered with the Federal Tax Service No. 19 in Moscow and zastosovuyu main system of taxation.

Accounting and filing form for TOV "Optima" is carried out by accounting, vikoristovuyuchi at the same time a typical plan of accounts, approvals of the legislator. The shape of the mine, crops and government operations of organizations are carried out in the currency of the Russian Federation - in rubles. Gospodarsky operations are formalized by standard normatively fixed primary documents, and by forms, developed by the company independently (information on the payment of depreciation and amortization, the appearance of the main benefits, information about the operation of the PMM) approved by the order on the official policy of the organization.

The taxable form is carried out according to the data of the accounting form, adjusted to the most taxable form of the table, divided by the firm independently.

We will analyze the financial structure of TOV "Optima", for which warehouse aggregation the analytical balance sheet (Table 2.1) on the basis of balance sheets (form 1) of enterprises for 2009 and 2010. (Advances 1):

Table 2.1. - Analytical aggregation balance of TOV "Optima" for 2009 and 2010.

display name

Zmina, (krb.)

Activate absolute liquidity

(penny cats)

Activate high liquidity

(receivables collection)

Low liquidity assets

(Stock, ready products)

Postiyni

Important implementation of assets

(non-current assets)

Together assets

Pozikovі koshti

Short-line liabilities

(creditor debt)

Middle line passive

(short-term loans)

Dovgostrokovi passivi

(Inshі dovgostrokovі pasivi)

Sweet bones

Postiyni passivi

(capital, reserves, surplus of the summer period)

At once passive

For the cob, it is important to understand what a business plan is and what the goals are. Before any business plan includes the most report information about all aspects of the planning activity of your organization. The wines are being developed not only in order to complete the first investment project, but also in order to most effectively manage the company in a given hour, thinking through with your financial strategy.

Such a document will be relevant not only for those who give services, but also for those who work at the forefront. Obviously, depending on the goals and functionality, the structure and structure of the business plan can be easily modified. However, be it in the future, a business plan is a forecast that will work out in the coming period.

Who is the business plan for?

  • First, for the entrepreneur himself, who can appreciate the possibility of development.
  • In another way, for potential lenders and investors, who can correctly expand the business plan.
  • Thirdly, for the otrimannya finansuvannya vіd state.

In a skin situation, properly folded can bring the organization more positive effects.

It is important to understand that a business plan is a document to inform about it, which reflects a rich aspect of these other ideas. The skin is the object of looking at the indications for the use of others, at the same time the stench melts for styling with a singing strategy, with a pre-stroke ker_vnitstvom.

Іsnuє kіlka options for the structure and distribution of the business plan. To lay stench in the sphere of activity, on how the project is being developed. The details of the business plan are also collected by the retailer. For the sphere of services, it is possible to have a simple project, which will not avenge such divisions. And the axis for the great virobnichih enterprises can only have a detailed and detailed business plan. Vіd zavdan can lie vybіr methods of rozrahunkіv quiet chi іnshih pokaznikіv.

Title arcush

Whether any business plan starts from the design title page, on which one should be called the name of the project itself, the name of the organization, on the basis of the name of the rozroblyavsya, її roztashuvannya (country, city), telephone, data of the slate of the one who became this document, the date of creation. They can be credited and financially shown on the title page, as it is planned to show the business plan to potential creditors and investors. Most often, the terms payback, profitability, the need to take away the relative costs and yogo quantity are indicated.

In addition, the title arch can contain information about the privacy policy. As a rule, the fact that the expansion of the business plan is not to blame for the disclosure of third persons is noted there.

Summary

After the title page, the first division of the business plan is drawn up - a summary. The new one has misplaced information. The heads of the part of the document must be given the respect of the readers, or rather, the potential investors and creditors. I create the summary myself first of all, in the first place, in the most common way and to lay a share of the project.

Tsey split it up with a business plan, the essence of that task is revealed to him. For the compilation of the resume, you must provide information from the future developments. So for writing this part, I need to put together the entire business plan, and then move on to the next short write-up. Sound at the resume appears:

  • The style described the chosen project, the main objectives of the task.
  • Necessary resources.
  • Implementation methods.
  • The chances of success are to improve what is the product, what is being created, what service is new and relevant for the living.
  • Investigate the necessary financing, as if the vlasnik himself cannot take it on himself.
  • Information about the return of outstanding amounts to creditors and investors.
  • Data about the main indications of efficiency.

It’s more important, let’s forgive the resume, let’s understand that it’s small. Ideal rozmir - 1-2 other sides.

Setting up a business plan that is being developed

In this division, that reading of the meta is clear, the activity is described, that the products of the servants are released. So, we will not give respect to technological processes, so we will be vigilant. It is even more important to see those advances, as a way to take care of the goods and services that are being released. And the axis to sink in the technical features is not varto. It’s better to blame the okremo from the appendages.

It is important to show that the product will be unique and special. Tse mozhe buti reached for the help of the development of absolutely new technologists, the highest cost of goods or low sobіvartost. Varto sees and ways to improve the selection of your own products.

Analysis of the selected gallery and assessment of the life of the project in it

Whom did you share information about those, how do you do it in the back room. Whom can analyze the possibility of working with him. From the other side, one can see the possibility of a development. Zovnіshnі chinniki here also vrakhovuyutsya, shy accent and that, which injecting stench on the development and performance of the project. It is important that the business plan is relevant to the current market situation. It is even more important to protect the different factors by showing them that the project can be competitive in any situation.

If in this distribution there will also be shown potential competitors (name organizations, their strengths and capabilities) and novelties of the gallery, then it’s better to increase the chances for success. It is also important to put together a portrait of a potential purchase, knowing in detail how the population will be occupied by the comrades who serve.

Evaluation of the possibilities of organizing in your gallery

It is even more important to go to the opratsiuvannya razdіlu vіdpovіdally, looking at all the aspects. Comprehensive analysis is guilty of collecting the following information:

  • Goods and services, which are hoped for by the organization, direct activities.
  • Information about the organizational and legal form (OPF) of the company, its administrative structure, practitioners, partners, vlasnikiv, the date of creation.
  • The main financial and economic indicators of the work of the organization.
  • Roztashuvannya firms, including addresses, description of the place, information about the form of power.
  • Aspects of the selected activity (mode of work, seasonality and other information).

Particular respect is given to this division by different countries, as it is planned to establish a new organization. These descriptions can be detailed. These should be included at the time of the possibility of a successful development, information about the beginnings of the future Vlasnik.

The headline task of this division is the reconciliation of potential creditors and investors from whom the idea is proponated and there are great prospects.

Vlasne description of the goods and services

At chomu rozdіlі uvaga pridіlіyaєts nayvazhlivіshim for spozhivach characteristics of the product, і navіt win over competitive products above the market. The ideal option would be that vipadok, so that a photograph of the finished product was applied to the business plan. You can also add your description, information about technical characteristics. With whom are appointed:

  • Name the goods and services.
  • Direct recognition, ability to win.
  • Description of the most important characteristics.
  • The assessment of the product's success is one of competitiveness.
  • Obtaining copyright and patent.
  • Vkaz_vka about the need to remove the license on the choice of goods or services.
  • Information about the availability of certificates of quality for the goods.
  • Neshkidlivist for a person of that ovnіshny middle.
  • Data about the delivery, the packaging was broken.
  • Availability of guarantees and service maintenance.
  • Information about operation.
  • Ways of utilization after completion of the term of applicability.

Folding marketing plan

After evaluating the market of that particular gallery, their analysis is expanded into a single strategy. When tsimu vkazyuyutsya obsyagi pozhivannya, potential purchases. They look at important things for drinking (price change, promotion of an advertising campaign, improvement of product quality and other ways). Respect is attached to the methods of research, approximate vartosti, and advertising policy development.

In case of designated potential savings, the methods of purchase (wholesale, distribution, cash savings), and their status (legal and physical individuals, and simple population) are insured.

When looking at the possible characteristics of the product, it is estimated the її good look, the factory, the quality, the terms of the applicability of the service, the safety for the comfort of the world. Varto at tsimu at razdіlі dotrimuvatsya offensive structure:

  • Analysis of potential buyers.
  • Analysis of competitiveness.
  • I will analyze the possibilities for goods and services.
  • Description of the sequence of deliveries from production to final delivery (this includes a description of the packaging, the cost and methods of saving, service maintenance, and the form of storage).
  • Ways to attract purchases (this includes various promotional campaigns, cost-free testing, exhibitions).

It is even more important to tie the links of price, quality and profitability.

Much of the development of a marketing plan will require a great deal of effort, even if it is a laborious process. At the same time, such folding mechanisms are used, as a way of advertising, pushing, supporting, revealing interests, predicting and richly іnshoy.

Warehouse storage

For others, respect is given to virobnitstvu and other working processes. Included here is information about different employment, ownership, staff, what tasks the work has. Krіm moreover, the virobnichiy plan to mіstit і the report rozglyad sposobіv zbіlshennya or short obsyagіv vyrobnitstva goods or nadannya services.

If the business plan includes information about the recruitment of the production, then the sequence of the production process is prescribed, starting from the victorious vitrates and ending with the system for the release of goods. In a word, all the nuances are wrecked.

If a part of the processes is taken on by a partner, then it is necessary to provide information about the new one, about the number of services, their obligations, and also submit for contracting the contract with the company itself. In case of this, as if the contractor is given possession, or as a sirovina, information about the skin name is indicated. There are also rosrahunki vartosti, vygod.

Krіm moreover, obov'yazkovo to be carried out rozrahunok sobіvartostі goods chi services, warehousing koshtoris, signify zmіnnі (deposit vіd obsyagіv virobnitstva and іnshikh faktorіv) and postіynі vitrati. Zagal can be structured like this:

  • Vіdomostі pro pripriєmstvo z virobnіstva (rozvinіnіnosti systems, zokrema _engineering, transport, resource).
  • Description of the chosen technology, as well as the priming of the crushed choice.
  • The need to buy or rent a place for picking.
  • The need for personnel, their qualifications, recruits, number, direct duties.
  • Factual proof of the safety of the production of the final product for people of the same middle class.
  • Description of the necessary vaping pains (from the most recent ones).
  • Description of the necessary possession, characteristics, general information.
  • Description of the necessary resource and syrovine security.
  • A look at all the potential post-employees, the minds of contracts, and the choice of subcontractors.
  • Razrahunok approx. sobіvartostі vsіh comrades, scho vygotovlyayutsya or services, scho nayutsya.
  • Ordering the cost of the in-line vitrates.
  • Conducted analysis of the structure of product compatibility.

Organizational plan

Whom should share information about different legislators and normative acts and documents, on which it is necessary to exercise respect when compiling a business plan. In addition, a schedule for the implementation of the selected project is compiled, with a detailed description of the terms and procedures to be carried out.

Financial plan

The best way to share such documents and information:

  • A short-term plan for gaining income.
  • Rozrahunok of terms of implementation (having written in detail the first river monthly).
  • A plan for the movement of financial assets and pennies.
  • Approximate balance of first rock.
  • Analysis of the bit-free (with a view of the prospects, graph, the importance of the point of the bit-free).

In addition, there are also possible investment investments (leasing, lending and others). Here the dzherela are reportedly looked at, the possibility of withdrawing investments is assessed, and the visibility of their victories is assessed. In addition, the terms of repayment of all debts are reportedly considered.

For example, the distribution of the obov'yazkovo is carried out an analysis of the effectiveness of this business plan. For rozrahunku, you can use Vikoristan skin techniques, for example, one of the methods of project analysis or analysis of FCD (financial-government activity). At the same time, the profitability, as well as the financial stability of the project, which is being developed, and a lot of other indications, are insured.

The structure of this division can look like this:

  • Shhorіchny zvіt about pributki and zbitki.
  • The structure of podtkovykh vіdrahuvan.
  • The plan for the development of finances for the first river.
  • Planned balance of the first fate.
  • The need for investment deposits.
  • Necessary wiping, tying with vikoristannyam pozikovyh koshtiv.
  • Analysis of the effectiveness of the entire business plan depends on the chosen methodology.

Review and analysis of possible risks

Whether there is a project on its own path, it will solve various problems, difficulties, and it can provide a source of support for the project or its effectiveness. To this, special respect is attached to the designation of possible risks, their assessment, as well as the methods of adoption. To this, a literate financier attaches special respect to this division. At the new one, different strategies are being developed for difficulties. It is even more important to determine the level of skin damage. Be it any of them, there may be roundings and objective assessments.

Let's think about creating alternative strategies to compensate for possible losses. As it seems, “foreshadowing - means an outburst.” In this case, it is possible to tinker with different methods, including a few and SWOT-analysis.

As a way to look at the analysis, we can talk about the cost of expenses not only as a risk factor, but also about the cost of the possible expenses. Here you can also try different methods (expert, statistical and other).

Looking at the success of the risks, minimization can become a guarantee for potential partners. Most significant of them:

  • Guarantees from the side of the rulers of different rivnas (mistsevy, regional, federal).
  • Insurance.
  • Force the presence.
  • Bank guarantee.
  • Ability to transfer rights.
  • Finished product guarantee.

Programs

The rest of the distribution may replace the information. So, before the new one, documents can be included, on which they were sent in the main divisions. You can use:

  • Copies of licenses, contracts.
  • Proof of reliability of external parameters.
  • Price lists for potential post-employees.
  • Tables of accounts of various financial indicators, as they owe to the fact that the project itself is underestimated by calculations.

Visnovok

Axis and all the main divisions of the business plan. As it was guessed at the cob itself, the structures are different fallow due to the type of activity, but the main ones were divided all the same, as described above. Putting together a business plan is not easy, as you see it in a planned business. But if you see far away, then, perhaps, it’s not possible to start such a business.

If you have any questions, then write them in the comments.

Pіdkhіd to podatkuvannya, scho peredbachaє vіdmova vіd illegal ways іn optimization, vіmagає bіlsh retelny cob opratsyuvannya organіzаtsіynoї structure biznesu. Even at the stage of organizing a new project, the sergeant is appointed, as the company takes a part in the business, as the functions of the stench vikonuvatimut and as treasury goiters to blame from their own. Adzhe rozrobka koї organіzatsiynoї structure biznesu, yaka minimіzuval bіbіbіnі podtkovі goitrezannya, is one of the most important functions at the stage of planning.

The main benefit in case of a mutual system of interdependence in the middle of the organizational structure can be the maximum legitimacy of the schemes of subsidies that can be established. It is important to encourage the structure to be as transparent as possible - it is the basis of business and is not guilty of paying taxes on risks. In addition, the organizational structure of a business project may not be guilty of functionally flexible planning to override the government's duty. How to develop an efficient system for business with a glance of tax-paying planning? What is more efficient: a family of companies and representatives of a holding?

It is not the fault of the plan to pay for the maintenance of the government's activity

FILIYNA MEREGHA...

To create a parent organization and a number of incorporation subdivisions at the borders of one legal entity in some cases can be docilniche, lower the creation of a number of legal osіb for the principle of holding. Sokrema, if the company is engaged in one or the other kind of activity in the same area, exits to the markets in other regions of the world, in the event of its creation in these territories.

In our opinion, it’s better to expand the territory of activity within the framework of one company (and not “produce” legal entities), if you can complete the university of Galuzev specialization and daily commercial fallow of one type of activity in another.

For example, the company is engaged in engineering and technical design and geodetic and cartographic activities, at the same time giving estimates. For prompt response to the needs of clients, a working place has been created in different regions. At the same time, at the stage of creating a business, it is more logical to create on the skin territory of water-creams. Structure, scho s okremih yuridicheskikh, at times do not bring ekonomії on handouts, oskіlki galuzev nalezhnіst vidіv dіyalnostі one y realіzacії zakіnchennogo chi chi molding vitrate one pіdrozdіlu nemaє nemahіdnostі vikoristovuvati results of the work of the other.

In another situation, if you see different activities, for example, the company wins, sells and maintains a service, and creates a sense of creating different companies.

In this case, the branch structure may not be superior to the groups of companies from the “mother” deposits.

First, The branches are located in the sphere of direct administrative mechanisms of the parent company.

In a different wayє the ability to transfer pennies, the main income and other material values ​​from one child to the next without raising a tax. Let's say, the turnover of pennies at the borders of the rozrakhunks' rachunks in the middle of the company is accompanied by a statement from the payment agent: "replenishment of the total cost." For example, podrozdіli can transfer money to the main organization of management and management apparatus, so that it will be engaged in implementation, and є kerіvnik center of enterprise.

Prote nі filії, nі representatives themselves can not give savings on taxes. It is possible to save only the vicorist legislature of this territory, on such a stench of creation. So, a tax on mine, a transport tax for registering a car behind it, and a tax on income from those parts that fall on a file, pay for these rates, as they are confirmed by the subjects of the Russian Federation. And the stench can vary depending on the rates of these taxes, which are on the territory of the parent company.

COMMENT TO EXPERT
Mikhailo OLEKSANDROV,
- Don't forget about those that the company can zastosovuvat UTII whenever quietly viable activity, for which it is allowed by regional legislation. Taxation of UTII can be simultaneously due to the taxation of the tax regime of subsidy, and in the last few years, the taxation of the tax on the family name, and also, on the company as a whole, can be significantly reduced.

Neither philanthropy, nor representation by themselves can give savings on taxes

...ABO HOLDING

On top of the branch structure, the holding is a handy tool for tax planning. Advantages in the form of business associations are achieved beyond the help of simple arithmetic folding, and the multiplicity of possibilities of all organizations, as a part of the structure of the holding. Sound, their functions are mutually supplemented. And tse allows you to secure the systemic movement of capital, goods, work and services.

COMMENT TO EXPERT
Roman YURMASHEV,
- Since 1 September 2008, a new edition of Article 284 of the Tax Code of the Russian Federation has been introduced, which will establish a tax rate on surpluses of 0 vіdsotkіv for dividends, as Russian parent companies will deduct from their subsidiaries. The price of innovation from the succumbing point of the dawn is even more increasing the privatility of the formation of great holding structures in Russia.

The elements of the structure of a mixed holding (sounding, traditional for Russian business practice) can be: a parent (carrier) company, a trading house, a savings of assets, a manufacturing company, a transport company and other companies.

Corporate governance from the side of the parent company, in fact, leads to three most important directions:

management of authorities or blocks of shares (partial participation in the statutory capital);
. management of military-government activities, including investment, technology, personnel, health care;
. management of penny flows.

OFFICIAL POSITION
Sergei Tarakanov,
- A great business will rarely start from scratch, and a real holding is the result of a long history of coming, anger, swearing, which takes a lot of time. The sharpening of the main payer of taxes by various firms-groomers will not require a significant hour and a significant fee. Therefore, to call such a conglomerate a holding is to sum it up.

Tshomu needs to vrakhovuvati risiki. In the first place, mutually independent persons (such as companies can be in the holding) and the market value of prices that win, give special respect. In another way, for holding structures, the transfer of the lane can be great, and for the connection with affiliates of the participants and landlords, please, please. For these civil laws, the legislation establishes a special procedure (Articles 78, 79, 81-83 of the Federal Law of December 26, 1995 No. 208-FZ, Articles 45, 46 of the Federal Law of February 8, 1998 No. 14-FZ).

COMMENT TO EXPERT
Mikhailo OLEKSANDROV, intercessor of the director of the department of taxes and rights of LLC "Russian Investment Club Consulting":
- If the decision about the molding is praised, the holding company needs to revise the plans of the legislator for introducing a new division to the Tax Code, specially assigned to the transport pricing. This is, without a doubt, possible to expand the tools for monitoring compliance with the procedure for conducting transactions between mutually dependent companies *.

* For details about the changes in the NKRF, see the article “Plans of the Ministry of Finance for the control of market prices: we are preparing for a delay” in the “PNP” No. 7, 2007, page 26.

SUPPLY PLANNING AT THE HOLDING

Schob zrozumіti, yakі mozhlivostі podatkovogo planuvannya vіdkrivayutsya within the holding, razgljanemo trading company, sho zamaєtsya zapіvіvleyu and further realіzacієyu goods. If we do not win the illegal methods of reducing the tax burden, then there are no firms in the structure, yak dosie wins in practice: “one-day” and “gaskets”.

Companies that enter into a group can be divided according to two principles. Looking at the functions of the business chain:

Purchase goods (postal workers);
. who sell goods in batches (wholesalers);
. what to trade with retailers (shops);
. who exports the goods (exporters);
. asset managers of the group (assets savers);
. provide additional services in the middle of the group - transport, warehouse services, storage, packaging, packaging, accounting, legal services (outsourcing).

Another principle of rozpodіlu: vykhodyachi іz vidіv vitrat, yakі carrying a group. For tax planning, it is important to add vitrati:

Obviously, scho for dosyagnennya optimal podatkovih navantazhennya (for major podatkami) holding responsible Buti set Yurydychna osіb (i, mozhlivo, іndivіdualnih pіdpriєmtsіv) SSMSC not zavazhayuchi gospodarskіy dіyalnostі, vikoristovuvali b takі rehearse opodatkuvannya, dwellers sukupna viruchka holding stvoryuvala mіnіmalnі podatkovі narahuvannya and vytrati as much as possible went to change the tax base.

OFFICIAL POSITION
Sergei Tarakanov, Manager of Taxation Control Department of the FNP of Russia:
- one of the methods of taxable planning-transferring the taxable basis on the basis, yak mayut taxable status, which depends on the taxable status of the tax payer, which without intermediary create objects of taxation (surplus, I will add vartisto). Tse reach as vikoristannymi osib, yakі can reduce podatkuvannya (inshoy jurisdiction, plgovikiv, yak zastosovuyut "sproshchenka", іnshiy special regime), so і osіb, yakі principally do not pay taxes ("odnodenki"). Individuals are just a tool, self-sufficiency of those without the main payer of taxes, whose taxes of goiter are optimized, it is impossible and, in fact, stupidity. Vіdmova vіdverto criminal schemes of activity in the proposed option is simply replaced by evil law.

COMMENT TO EXPERT
Sergiy SEMENOV, senior partner of the company "Morgan Finance":
- When pobudovі podatkovoї strategії sled memory about the criteria for priming podtkovoї vygodi. The tax liability may be recognized as unprimed, zocrema, but for the purpose of applying for the insurance of the operation, it is not valid until the current economic sense, or for the insurance of the operation, it is not subject to reasonable economic or other economic reasons (conditions).

Like a butt, you can put it on the right of the "Bashkir capital", recently looked at by the Moscow Arbitration Court. The transfer of the shares of Bashkir Capital to the charitable foundations Yuryuzan, Ural, Agidel and Inzer, which were actually victorious as “protection assets”, was recognized by the court as an operation, as it could not be a business goal that was directed to subsidy. Till the last time the Court of Appeals came to the court on this basis, that these foundations did not support the favorable activity, transferred by their statutes.

Let's take a look at the report on the structure of the "ideal holding".

“It is necessary to insure plans for making a new division before the Tax Code, associated with the transfer pricing”

KERUYUCHA COMPANY

On the rahunki of the company that manages, the entire surplus to the holding can be accumulated. Dali tsey surpluses are directed to the payment of dividends or distributed through the system of funds between the companies of the holding.

Shards in most of the cases in the holding companies are mutually dependent, whether there is a penny flow between the groups of companies in the middle of the holding, the mother of the civil law obstruction (on the authority of similar forces in the main organization of the economy) is to blame. As a rule, in the wake of civil law, please change the vlasnik for a specific product, a job for a job. І tse means the vindication of singing goiter goiters on the sides.

COMMENT TO EXPERT
Roman YURMASHEV, Head Legal Counsel of the Civil Law Department of ZAT “I. L.T. WITH.":
- As a certain company, control over the other participants of the holding is not through contracts, but through participation in the current statutory capital, which is important for the jurisdiction of this registration. The best option may be the establishment of a company that manages, in the areas of taxation, or in the powers with a developed system of protection of the rights of the rulers of the company. In the first type, it is possible to reach even a subsistence tax economy, and in the other, to the zahist business.

The holding's role as a particular company in particular can help the entire financial picture and quickly redistribute it between bitcoin and profit projects. For example, reducing costs in some projects and transferring them to others. But for the help of internal (transfer) pricing and the variation of the trade allowance.

At different consumers, the company can regulate penny flows in the middle of the holding, without vicarious favor, due to the transfer of the right of power. Tse positions, zbіlshennya statutory capital by the founders, free transfer of pennies to the founder, which may be over 50 hundred rubles of the statutory capital.

COMMENT TO EXPERT
Mikhailo OLEKSANDROV, intercessor of the director of the department of taxes and rights of LLC "Russian Investment Club Consulting":
- The next thing to know is that in practice the financing of the company itself, that it manages, and causes the most problems. Looking at those that are structure, at the idea of ​​donations, “duplicating” managers at the missions, the stench is not difficult to recognize the method of paying the bills incurred by subsidiaries for the services of a certain company.

“How can an important company maintain control through participation in statutory capital, important jurisdiction and registration”

POSTACHAL

The main vitrates of the trading holding, as a rule, are the purchase of goods, that the company-postal manager is vigіdnіshe buti on the zvichaynіy sistemі podatkuvannya. If you can, you can take the input MPE before the virtuance. Those same costs and transport costs. If the goods are delivered by overseas transport, then the MPE is to offset the position. Like a car, a post-employee can zastosovuvat and UTII. With whom you can do it yourself with a postal worker about those who put money on transport at the price of the goods and at the same time take away the possibility of vіdshkoduvati MPE. Otherwise, transport costs will change more than the allowance for surpluses, but not the maximum allowance.

OFFICIAL POSITION
Sergei Tarakanov, Manager of Taxation Control Department of the FNP of Russia:
- podіl pravovidnosin-dose extensions, the oldest and most legal way of optimization. Reimbursement for the subsidy of transport services in such a way does not seem reasonable or docile.

COMPANY ON SPECIAL MODES

It is also possible to see the activity of the company, which falls on the UTII, in order to get VAT and a tax on income from income from their operations. Such dіyalnіstyu in a trading holding can be sold to goods in rozdrіb (shop) or nadannya additional services (outsourcing).

Obviously, what is most beneficial for the holding for the additional pricing policy is to form the maximum profit itself in such companies. Of course, due to the special respect given to the transfer fees. Therefore, in order to reduce the risk of submitting tax claims from a group of companies, it may be formal vzamozalezhnist, and the prices themselves are not guilty of more lower by 20 thousand dollars per market level. In addition, there may be some business meta in both internal holding operations.

I’ll have a look at rozpodіlu vitrati from companies that have transferred to UTII, or else you can make a “sproschenka” (with the “revenue” base), rather, deprive you of vitrati, yakі clearly cannot change the tax base. You can, for example, so potentially help the holding, like you can drink water, representative windows, and video equipment just like that. .

First of all, it’s better to arrange personnel for the company, like a stagnant “sproschenka” (with the object of subsidy “income minus expenses”). Tse allow to reduce the profit tax of a group of companies for the change in the ESP. In addition, in addition to spending money on staff in another group of companies, it will be possible to insure a change in the base for a surplus tax. Ale, when choosing this tool, you need to secure a tax liability: at the same time, outstaffing is synonymous with “hijacking scheme” for filing, which is called out from the documents of the FNP “for service corystuffing”.

OFFICIAL POSITION
Sergei Tarakanov, Manager of Taxation Control Department of the FNP of Russia:
- Metoyu nadannya podtkovykh pіlg, zaprovadzhennya at the legislation of special podtkovyh regimes not є pіdtrimka great business and holdings. To this, the gifts of the organs show that they show the evil of this instrument. For example, I recognize the choice of the subjects of small business as an additional company, zocrema, such a criterion, as the repeated proximity of indicators in the company to the boundary value of the values ​​\u200b\u200bestablished by the Tax Code, which give the right to impose special tax regimes on payers.

Wholesaler

The optimal mode of operation of the company, which implements wholesale distribution of goods (with a glance of tax planning), could become a robot as an intermediary for "sproschencі". The wholesaler becomes a commissioner who sells the goods of the company-postal worker (on the primary system of supply). The income of the wholesaler will be less than the commission of the wine city. Tse allow doveshe zalishatisya in the boundaries of the established for the USN limit of income.

In addition, the purchase price of the company is set by the MPE, which is an important moment for rich people. Under this, the commission of the winery of the company-wholesaler is responsible for a significant amount of “taking” the surplus from the company-postal worker: even the rate of a single tax with “spare” 15 or 6 vodsotkіv vigidnish, lower 24 vodsotki surplus from the surplus from the postal worker.

The most effective solutions can be the creation of two wholesalers: one with the base "revenue", the other - "revenue minus costs". In case of another company, they may not be able to pay the maximum allowable income to the group and the commission of the wine-grower at the rosemary, which minimally outweigh the vitrati (then you will need to pay only the minimum single tax at a rate of 1%). And the entire "zayva" natsіnka without vitrates can be shaped to the first wholesaler company and podatkovuvatsya at a rate of 6 vіdsotkіv.

Asset saver

From the point of view of the security of the business and the acquisition of additional opportunities for tax-paying planning, it is wise to create an asset-saving company. Aje mainovy ​​complex is important for any company. If a contract is imposed on the mine if one of the holding firms, then the risk is to spend the entire business.

In order to insure a business against spending assets, all costs can be found in one or more asset protection companies. Don't give up your chergoyu tse mineno at hiring chi leasing to other companies of the group.

Okreme nutrition - succumbing mode of saving assets (the system or the "sproschenka"). On the one hand, the USN gives a win for a tax on mine that is clearly superior when it works as a channel for raising income, which is also often the function of saving assets. On the other hand, the “expenditure” of VAT when buying the main assets, especially in the situation of a trading holding, looks unreasonable.

As well as the savings of assets in vicorist's subsidy system, the input VAT can be transferred through the agreement on the lease of assets in the form of the savings of assets to the postal manager (the main payer of the VAT in the group). The ideal option would be to reinvest the income, taking away the assets from the other members of the holding, from the new money. Todi saver actually does not pay the VAT, while transferring the input VAT through the accounts from the orendi lane to the holding.

CREDIT POLICY

The supply of credit, the foundation of the holding's finances, is also an important part of the planning of the organizational structure. From one side, the credits are the most reasonable to get for the post-employee company, to that one, within the framework of the described structure, є maximum trade turnover and the same company’s most expensive costs - stench to go to the purchase of goods from third-party post-employees. With the help of the loan, it is possible to pay more serious markup on the goods for the post-employee when transferring it to the commission, which also reduces taxes.

The minus of this solution is that the workload of accounting and financial services for the holding company is significantly increased. Blame the need to raise a sufficient trade mark, which can be worked out only after the fact, then in hindsight.

Therefore, an alternative option is crediting a wholesaler company. However, whoever needs a subsidy for the transfer of pennies to a postal company for the purchase of goods. You can transfer them either as an overpayment under a commission agreement (which is not logical and can be brought to claims of taxes), or under a fixed position agreement (which also creates additional folding in Russia pennies when you see/repaid a loan in the form of these ruins).

WISNOVOK

In this rank, having formed a holding scheme for organizing a business, you can reach the essence, smut, legal taxable economy. However, the presence of the holding structure seriously aggravates the appearance and reduces the keratinization of the group. In addition, it is necessary to pay more attention to the management of the holding company, so that the business partners do not override the tax savings.

DUMKA PRACTICE
Igor REKETS, Vice director of ZAT "Aspect":
- Pobudova optimal organizational structure - one of the most important places for rich Russian companies. In fact, the organizational structure of the business can be motivated by such a rank, so that it would allow minimizing the tax return and at the same time the tax return did not respect the government's activities.

At the dawn of the development of market opportunities, a lot of companies began to zahopilis zayvim structures. The food supply of the subsistence plan was often left out. As a result, bulky, non-rotating structures appeared, unexpectedly quickly reacting to changes in the market. The lanky of the sale of goods, robots, servants showed up for the zayvі lanki, scho galmuyut blatant process. Pragnennya dividing financial flows in the okremih business has caused up to їх retinal that dubbing. And as a result, the holding had a lot of taxes on goiter, which could be used for the help of proper planning.

"In practice, financing the most important company and causing the most problems"


Theme 2

Characteristics of current business structures
What is business

And so what is business like, and what is gravity, how to play for a penny, how few rules and a lot of risk?

In scientific literature under the term "business" Traditionally, it is understood that "diyalness, which does not supersede the law and is directed at taking profits." Business embraces all spheres of government in the economy and is the basis of market resources.

"Business" is like the old English "bisig" - active, doing a job, business. Today's business is the whole system of knowledge, reduce that habit of people's behavior, yakі zdіysnyuyut commercial activities in the company. Business is the core of the creation of practically all the economic benefits of the economy - life, clothes, eating up to intellectual doswell. The word "business" is known and understood by people in all corners of the earth's backwoods.
^ Sochasni mind business

The conduct of today's business is now in vіdіznyaієєє vіd prіvіdnіh minds functioning. In the midst of today's modern economy, the shift from industrial to intellectual business is going on. There is a vibukhovy development of virtual training, companies are implementing the concept of a learning organization, tobto. organizations that constantly improve their skills with the help of acquiring new knowledge. Knowing, otrimani in the course of non-stop training (and it is one of the most important sources of success in the market), allow them to be integrated into new products or serve better, lower competitors. The very intellectual resources (such as knowledge, brandy, business models, etc.) have a larger contribution from a successful company compared with resources, which is remarkable. Today, he has given resources to companies that bring success to the market, bringing 90% of non-relevant resources to 10% of worthwhile resources. Let's look at others Indicators of the current minds of the functioning of the business.


  • Transition from industrial business to intellectual business (emphasis on non-material, intangible resources paired with material ones).

  • The functioning of small business structures (against the large-scale volatility of the “past” economy).

  • The main value is human resources (against financial resources).

  • The main emphasis is on the team work, and not on the individual.

  • The labor force is adapted to the needs of the market, but it is not standardized.

  • The position of the official information system of the business structure.

  • Golos for change, not for stability.

  • Spivrobitniki - tse іnvestitsії, but chi do not waste.

  • Headquarters is a leader and a leader, not just a controller. І etc.
The main provisions of the old and new management paradigms

Old paradigm

New paradigm

1. Entrepreneurship - the system is closed, the goal is to make it stable.

2. Increasing the scale of growth and service as the main official for the success of competitiveness.

3. Rational organization of production, efficient use of all types of resources and improvement of productivity of practice as a management task.

4. Golovne dzherelo dodatkovoї vartosti - virobnichesky worker and productivity of yoga practice.

5. The system of management, induced by the control of all types of resources to increase the productivity of work, is the main task of management.


1. Acceptance is the main system, which is considered in the unity of the factors of the internal and external environment.

2. Orientation is not so much on the obligation of release, but on the quality of products and services, the satisfaction of the caregivers.

3. Situational approach to management, recognition of the importance of speed and adequacy of reactions, which will ensure adaptation to the minds of the company's foundation.

4. Golovnі dzherela dodatkovoї vartosti - people, yakі mayut knowledge (cognitariat), that mind for the realization of their potential.

5. The management system is focused on promoting organizational culture and innovation, on the motivation of practitioners and the new style of ceramics.

^ Why do you think the day to day business?
The value of the business is based on the use of material, financial, labor and information resources with the method of selection of goods, which are recognized for sale to other economic agents - enterprises, organizations, citizens.

As a rule, there is a need to talk about the provision of resources, vinicating, as a rule, organization or organizational unit, functioning according to the strict rules and norms

Organization - a system that is made up of impersonal elements, that ensures the transformation of resources in order to achieve results (production of goods, recruitment, service delivery).

____________________________________________________________________

If an organization is created with a method of taking profit and functioning in the minds of the market, then it will business structures.

As a result, the acquisition of resources is carried out on a sing-song term, to be of an eminently short-hour nature, more often to talk about projects.

^

/ Gospodarska diyalnіst, scho zdіysnyuєtsya to achieve economic and social results that z method otrimannya income, є pіdpriyomnitstvom, and sub'єkti pіdpriєmnitstva - pіdprієmtsyami.

Firm- a commercial organization that generates factors of production with the method of creating the sale of goods and the acquisition of profits on this basis.

Under the word "company" rozumіyut pridpriєmstva, yakі zdіysnyuyut gospodarska diyalnіst galuzyah promyslovostі, budіvnitstvа, silskogo gospodarstvo, transport, torіvlі and іn. with the method of otrimannya final financial result - surplus. A leather company chooses its own company name, under whichever way it is recorded at the state register of the country. Firm names, as a rule, include the name of one or more lords of the firm, reflecting the nature of the activity, legal status and the form of the state.

Undertaking- tse organization has seen that economically independent main (primary) lanka of the public sphere of the people's statehood, which prepares products (which viconizes the work or provides paid services). Leather manufacturing may be a specific name, which was historically formed (plant, factory, mine, power plant, workshop, atelier, etc.) and can include a sprat of production units (combine, production association). Enterprise - the whole organization with the entrepreneurial nature of activity.

^ Enterprise (firm, company) It is the most stable form of business. Apparently, up to a glance of some economists, the main recognition of entrepreneurship is to be a source of income for Vlasniks (shareholders); inshі vvazhayut, scho the essence of the enterprise in the production of products, satisfied with the material needs of the household; the third, speaking about entrepreneurship, toil at the expense of the function of ensuring the employment of the population.

Undertaking has become a special kind of business, which is driven by the method of removing excess income as a result of independent innovation activity, which is based on a personalized flexible management and organization of the process of creating and creating new benefits for the welfare .

^ Choice of new business peredbachaє zdіysnennya Poshuk іdeї, yak b zadovolnila pevnі require suspіlstva that brought Prybutok vlasniku bіznesu for Relief of zagalnih napryamіv gospodarskoї dіyalnostі, yak: vidobutok natural resursіv, viroschuvannya thinness that sіlskogospodarskoї produktsії, virobnitstvo virobіv rechovin, vikonannya poslug, stvorennya іnformatsіynih produktіv, torgіvlі, tvorchostі , and the like. Principles and methods of selection of ideas at a glance can be different, shards in such blinds are only one idea for a few thousand and a half hours of implementation, giving a commercial result. As a rule, on the adoption of the decision to choose a new business, add awareness (knowledge, forward projects, profitability of the flow business, strength, priority), strategic orientation, capitalization, communication, sharpening, drawing character, , the world of the blessing of the risk, that possibility of the richness of the vlasnik. The process of choosing a new business may be carried out by marketing, technical, economic, legal and managerial expertise, which are given a basis for the organization of a new business.

^ Business organization It is a daily organizational process, the manager of which is the most effective implementation of planned entries, and the organization of the opposite kind of activity. at which stage the organizational design is being developed, the organizational structure is being defined, the planned and real parameters of the new business are being adjusted, the optimal structure of resources is being formed. In collapsible projects, especially those involving third-party investment capital, the organization of a business can be supported by modeling and testing a business model (as a test of a part of the contractions in the form of a planned contract). These visits help to clear pardons and inconsistencies, which were allowed in the process of choosing a new business, and also give a clear picture of the future business for understanding by the personnel of the enterprise. at what stage is the official registration of the subject of management (organizational and legal form, trade mark, trade mark) of statehood in the state authorities and the functioning of a new business established.

^ Vedennya to business transferring the most efficient way of carrying out state activities. the reach of which we can only do for rational business management. Management of the internal environment of transferring stagnation: combining the functions of the core, general functions (planning, organization, motivation, control, regulation) and numerical specific functions of management; rational selection of management methods - economical, technological, social and psychological, administrative ones; choice of optimal principles of management - science, purposefulness, hierarchy, interdependence, economy, systemicity, unity of ownership. input flows are made up of human, financial, non-resource and time resources. Processes are specifically ordered by the order of work and day at the hour and space, from the appointments of the cob and the end and the exact appointment of the entrances and exits. in the form of goods, services, ideas, information, technologies, capital and creative wines. inputs are speeches, materials and objects that are used in the process of making goods, so they cannot be victorious for this production and victorious as a by-product of goods, or they are used for further processing and utilization.

^ Completion of the business transferring the closing procedures for the liquidation of the in-line business. With the control of this process, the will of the rulers of the business, the liquidation of the business is announced ahead of time as a planned entry, which is necessary for the transition to a new type of government activity. In times of ineffective government, or the superfluous grip of the subjects of the state of the middle, this process is the final step for the development of business and is accompanied by anger, slander, or the bankruptcy of the state's unity.
^ Organization as a subject of government

Subjects of the Lord the participants of the state authorities are known to carry out the state activity, to realize the state competence (the succession of the state rights and obov'yazkiv), to carry out the protection of the state for their goitre Sub'єktami gospodaryuvannya Je - gospodarskі organіzatsії - yuridichnі individuals stvorenі vіdpovіdno to tsivіlnogo Code of Ukraine, derzhavnі, komunalnі that INSHI pіdpriєmstva, stvorenі vіdpovіdno to gospodarskogo Code and takozh INSHI yuridichnі individuals SSMSC zdіysnyuyut gospodarsku dіyalnіst, zareєstrovanі in the manner prescribed by law; In order to participate in the government's activity, whether any subject of the government is guilty of granting him the necessary rights and obligations.
^ What is an organization
Organization – It is one of the oldest sentient sanctuaries on Earth. Clay tablets were found during the excavations of ancient Sumer, on which records were recorded about the commercial activity of organizing groups of people in the century, which can be seen up to 3 thousand years BC. e.

The development of the organization in the form of the first success of the Donin was a path to a thorough organization. On the back of the village, the bula was surrounded by tribal cordons, then territorial, national, and nareshti, starting from the rest of the decade of the 20th century, the process of developing organizations became global in nature. Otzhe, at the infamous sensi organizatsiya є svіdomo organіzovane spіvtovaristvo okremyh people.

The term "organization" is similar to the Greek word " organon» , what does it mean pristriy, podednannya, united chogos or be someone in one goal. The organization is to become the basis of the world of managers, it is the reason that intrigues the management. For the appearance of an organization, the presence of at least two people, united by a common method.

^ To this organization can be assigned like a group of people, the activities of such people are coordinated in order to reach a common goal.

Organization as a system becomes the basis of the world of managers, it is the reason that inspires management.

That education management needs to understand, having won the back, what kind of organization and why it needs to be cured.

^ Significantly obov'yazkovі vymogi, yakim may vіdpovіdati sevna grupa, schob vvazhatisya organization. Before them one can see:

- the presence of hiring two people, as if they respect themselves as a part of the group;

- nayavnіst priymni odnієї meti (to be bazhany kontsevogo become or result), yaku priymayut yak zagalnu usі tsієї grupi;

- The presence of the members of the group, as if they work together at the same time, in order to reach a significant goal for all.

We need to appoint: organization- the whole group of people, the activities of which are coordinated in order to achieve a common goal.

Organization- tse v_dkrita system of mutually and keratinny parts (pіdrozdіlіv, people are skinny.), which works with the singing method, misiєyu and may have its own resources:


  1. financial resources;

  2. material resources (too much possession);

  3. human resources;

  4. information resources;

  5. timchasovo s e resources.
Usі organіzatsії є vіdkritimi systems.

Schematically, the organization as an open system can be shown in such a way.

Rice. Scheme of organization as an open system
Zvіdsi The functioning of the organization is composed of three mutually dependent processes:

1. Withdrawal of resources from the modern environment.

2. Preparation of these resources for the help of their internal components for the ranks of the middle class of comrades and services that increase the dotsіlnіst її іsnuvannya.

3. Transfer of these goods and services to the middle class.

Support for the balance between and three processes, as well as the mobilization of the internal potential of the organization for their implementation, seek help management. Market Analysis marketing. Tse sign that important role, like the stench of the current organization.


Rice. Organization as an open system

The best structure of the business plan, stale in the characteristics of the business, in the first place, it is absolutely necessary to develop - a plan is written in some way (for investors or for yourself). Yak Vzhe already understood, іsnuіє kіlka variantіv sladannya biznes-planіv. The structure of our plan is an average between the plan for the investor and for yourself. You can easily give such a plan to an investor and win for your purposes.

Fold your resume especially important if you want to present your business plan to investors. Summary, in fact, is the minimum version of the business plan. Therefore, if you want to take a penny from the investor, submit a resume to all the best will be the main tasks.

The CV can be viewed as a business card or an advertising document for banks and investors. Tobto you are guilty to bring your arguments, why in this business varto invest pennies and smut, how many investors can earn money and in a little hour. Call your resume to split on a roll of sides (up to 3)


You don’t plan to get investors and didn’t think to show your “business plan” to anyone, but still varto to put together a resume. I would like to give you a clear understanding of what the business is like in a new perspective. For the sake of clarity, we folded the structure of the business plan by points - it gives the ability to quickly orient the plan according to all points and the impact on whether the investor is fed in a short time (which is obviously such a winkne).

What can include a resume for investors:

    Name the project;

    Indicators of the organization;

    a description of the project (there is already a basic project or a project from scratch);

    development stages (specific rice);

    information about spivrobitnikiv (qualification only);

    the main advantages (products and services) that the company hopes for;

    qіlі (description of all long-line and short-line goals). For example - how many plans are planned to earn money for the whole river, how the company is likely to work, etc. I how the plan is to reach the delivered mark;

    the need for investments (such investments need to be made in the organization);

    availability of necessary papers (certificates, licenses);

    risks (possible risks and insurance).

  1. resume can be no more than 3 sides;
  2. the resume is not guilty of buti drive (only facts);
  3. summary may be simple for understanding (investor may understand the essence).

Description of business

I have given out the description of the business, and I am guilty of revenge on the main information about the company and the sphere of activity. It is necessary to characterize the position of the company above the market, as if it is already available, as if it is not, then you can take a job (varto really evaluate your chances). It is necessary to visualize the future prospects of entrepreneurship in the development of the future.


If firms still don’t need to guess the name, think over the organizational and legal forum: TOV, IP, BAT, etc. It’s easier to seem at any stage, you just need to explain what the company plans to do.

How to add a description of the business for investors:

  • zavdannya that tsili (on the future);

    superiority of the company over competitors;

    showings of fin. efficiency of the company (for the rest of the year);

    seasonality;

    business plan as a way to increase a part of the market;

    analysis of weak and strong sides of the company;

  • a list of all Vlasniks (a part of them in enterprises);

    • information about spivrobitnikiv (how many people are there);

    vitrates analysis;

    problems from which zatknulsya pіdpriєmstvo (yakshcho so є).

For example, an inventory of the acceptance of the varto p_dsumuvat - molding the company and its goals.

Description of products and services

At which stage it is necessary to describe the services of either products, if you plan to promote or push on the market. Slid designate all aspects in technology, as vikoristovuyutsya for vyrobnitstva or nadannya services.

It is necessary for us to describe the main characteristics of the products and respect for the advancement that your company brings to purchases. As you promote a unique product, which is not yet available on the market, it's a brand new product.


Rarely do investors invest pennies in a product that cannot be perfected. It is necessary not only to remind that it is possible to easily improve (improve the virobnitstvo), but to bring it (to bring facts and figures). When describing the structure of the business plan, it is important for me to write everything as it is, without redundancy.

If the company has patents or copyrights - it will be a great plus, especially if you talk about new technologies. Let us show you to investors that you are one step ahead of your competitors.

Step by step description of products for investors:

    recognition of products (meti);

    feasibility of product development;

    technology (know-how);

    advantages for goods and services (before competitors);

    a part of the market is borrowed (or a part is planned);

    product compliance with standards (gost toshcho).

Market analysis (marketing)

For beginners, this stage will be sing-songly naivechim. Ale not varto nekhtuvati zim krok. The analysis of the market is necessary to reveal the potential spontaneity and well in order to recognize competitors "in disguise". In this rank, you can easily determine what the buyer is looking for when buying (price, quality, price, etc.).

In the course of the analysis, it is also necessary to determine the size of the market and the capacity of the market. The main segments are assigned above the market (who gets services and sells goods). Having determined the susceptibility of the market for this trend, you will be able to assess the prospects for the growth of the fall of yogo in the next hour. In case of planned capacity, the market should be covered mostly at a penny equivalent.


Head meta razumіti - how many people buy products and become servants of the company from the nearest future.

How can we analyze the market for investors:

    expansion of the market;

    rіven the development of the market;

    peculiarities of the market;

    predict the development of the market (in the future);

    a section over the market is planned (as the plan is to take goods or services);

    strategy of passing over the market;

    analysis of competitors (identification of their strong and weak sides).

Please be respectful that most projects have failed on their own through those that have been subjected to an inaccurate market analysis. It’s not for nothing that the interests of fakhivtsі are important to take this step in the next step in the development of the business plan.

Virobnichesky plan

This distribution is needed only by these companies, as they plan to be already engaged in manufacturing. If your business is not based on the choice, you can safely skip the distribution.


The production business plan is formed on the basis of the plan for the production of products that are produced. Here it is required to show that the company can actually variate the number of products required by the term.

Variable plan for investors:

    technology of virobnitstva;

    brewing program;

    obsyag products;

    wash the storage of finished products;

    Perelik dzherel syrovini;

    control of the brewing process;

    need in werewolves;

    vitrate forecast.

Zbutu plan (management and organization)

This stage is important to complete, to the one who will be shown the company's strategy here. The structure of the plan can be clearly and step by step, but the prescriptions for the process of zbutu products.


The plan is for investors:

    variety of products;

    product sales scheme;

    vіdsotok vtrat;

    methods for setting the warranty term and pricing;

    hour zbut;

    Umovi pay (before the loan, after the fact or with an overpayment);

    hour delay payment.

Ecological information

It is necessary to carry out the necessary due diligence and taxes on all environmental aspects of the project. Like this:

    vykoristanny land vіdvedenoї pіd project (in the past);

    rozmіri possible fines for zabrudnennya dovkіllya;

    a description of our daily routine;

    agree on some other documents at the time of some kind of confusion.


It is necessary to develop a description of the good vimog, which can expand on the project (interstate and regional), connected with the protection of ecology and the nasty middle ground.

The hairdressers of the factories of those other firms are particularly serious about this (as they can potentially confuse the middle ground). If you don’t wait for all foreign entries (from the safety of eco-cleanliness), at the first turn you can be closed and there are no random articles about your company’s trouble for lonely people. It's filthy in your own line to appear on your reputation.

The most effective options for winning businesses are considered in each division. The metaphor is to take into account real financial figures (planned income and return). Based on the previous periods, the sale of products and new trends.


It is necessary to describe all the needs in a financial equivalent in a report, it is planned to take into account the costs and the planned scheme of financing. Ideally, there may be an insurance plan, since everything is not according to the planned scheme, so that alternative options will be able to keep the company afloat.

As a rule, the financial division of the business plan is represented by 3 main documents:

    zvіt about pributok and zbitki;

    balance sheet;

    plan for the movement of finance.

After that, on the basis of these data, additional developments are carried out (platospromotion, liquidity, asset recovery, indicators of profitability of investments).

Indicators of business efficiency:

    stock index;

    internal rate of return (return on investment);

    discount income;

    discounting terms of recoupment.

In order to evaluate the effectiveness of IP victories such indicators as (net income, discount income, consumption in additional investments, the term of return).

Assessment of risks (insurance of risks)

At this stage, try to really evaluate the risk, as well as all the problems with which you can get underway (next hour). It is also important to understand that the call for sales is carried out cyclically.

An example of such a structure for a business plan is showing, that having shown all the possible risks to an investor, You show him that you have a backup plan for such a situation.

It is also important to conduct an analysis of financial and technical risks.

List of the biggest risks in business planning:

    sovereign risk - (risk of ties with the financial establishment of the state power). The main reasons are wars, catastrophes, economic recession.

    political risk - (unstable political situation, possibility of revolutions, civil war);

    virobnichiy rizik - (for example, the business model was chosen incorrectly, the vlasnik knows vitrat);

    the risk of a decrease in purchasing power - (caused by inflation);

    interest risk - (risk of financial costs associated with the increase in interest rates);

    currency risk - (as a rule, it is charged for changing the exchange rate);

    transactional rizik - (spend at the time of the rhythm of virobnitstva, the post-worker does not enter at the lines too thinly).

The market is constantly developing, and therefore in such minds there is always a lack of insignificance and in connection with this, differences are blamed. Don’t miss the planned expenses and don’t see the failures, it seems to him “be better and get ready for the worst”, such a healthy child saves not only nerves, but a penny.

Programs (additional documents)

Here you must submit all additional documents related to the submitted project or the company.

Additional documents:

    biography for scientists (for confirmation of qualification and certification);

    result doslіdzhen (marketing);

    contracts and agreements (with post-employees, agreement orendi, licenses toshcho);

    technical characteristics of products;

    video and photo look at the products;

    warranty sheets (as well as є);

    and decide what you can ask the investors (everything is done individually).

As we have already said on the cob of the article, our structure of the business plan includes everything that is most necessary, in our opinion. Ale won't be more of a recommendatory character and not in the same time does not pretend to be an expert. It’s too rich to lie in a particular business.

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