How to make a production plan. Understanding the production plan

Efficient production cannot be created without quality planning. Forming a plan is not an easy task, and its task is to comprehensively cover the measures for organizing the production process, so that there are enough materials, equipment, and workers.

Understanding the production plan

Within a business, the production plan can be safely considered an administrative process. With its help, questions about the number of personnel, resources required for the release of goods are resolved. It covers the following areas of activity:

• Inventory requirements, raw materials.
• Suppliers.
• Production process.
• Power.
• Quality control.
• Premises.
• Staff.

When planning work, each unit should be focused on achieving the tasks assigned to it. To this end, the plan also includes:

• Marketing.
• Design.
• Supply.
• Finance.
• Accounting.
• Lawmaking.

The procedure for including certain items in the plan by the enterprise is determined independently, and its structure depends on the categories of goods produced, the period for which the plan is drawn up, facilities and capacities. By the way, if necessary, a daily work plan of the enterprise or its divisions can also be drawn up.

Classification and directions of production plans

They are usually classified according to:

• coverage.
• Temporal boundaries.
• character and direction.
• Method of application.

As a result, the composition of the production plan should include three main documents:

1. General (main) - a plan for areas of activity, which describes the general concept and strategic goal, and not small details. There should also be categories of goods, but not specific types (example: in the plan of a company that produces facade paints, the total output is indicated, without distribution by color and density).
2. The main schedule of work - indicating the number of units for each of the manufactured types of products intended for release in a specific time.
3. Plan with the needs of the enterprise in material resources.

If in the future the company plans to expand production capacity, the necessary facilities and buildings should be reflected in the production plan so that an uninterrupted workflow is ensured, and with it the indicators:

• payroll fund.
• The need for qualified specialists.
• Electricity tariffs.
• Location of suppliers and consumers.

It is necessary to develop a production plan as responsibly as possible, because miscalculations in it can not only make it irrelevant, but even damage the production process.

The most common mistakes:

1. Excess inventory. As a rule, enterprises purchase raw materials in advance. We reviewed the plans - and some of the materials turned out to be unclaimed, finances - immobilized, and the costs of maintaining warehouse space - unreasonably growing.
2. Misuse of reserves. For various reasons, raw materials and materials are sent from the warehouse to purposes that are not planned in advance, to the production of "left" goods. Due to late follow-up deliveries, the fulfillment of earlier orders and obligations to consumers are in jeopardy.
3. Growing work in progress. It happens that the release of a certain type of product is suspended due to an unscheduled order. This problem can be avoided if some orders are refused, and the production plan is drawn up taking into account the criteria for the labor intensity of the production of specific types of products and the maximum possible profit.

If you're having trouble making a production plan, check out the World Wide Web. There will always be more than one sample of filling out this most important document for any enterprise.

In which the main production indicators and sales volumes of products, variable and fixed costs, a personnel plan, depreciation costs of fixed production assets, requirements for the organization of the production process and the main technical and economic characteristics of production, specialized equipment and technologies used are considered.

This section describes in detail the way by which it is planned to establish the production and sale of products, indicating the problematic and bottlenecks that need special attention and the means (methods) to overcome them. The production plan reflects the following characteristics of the organization of the technological process of production:

General technical and organizational requirements for production.

It considers the general design requirements for the organization of the production site, the list of production main and auxiliary equipment necessary for the acquisition, requirements for the technologies used.

1. Total area, zoning and technical characteristics of the production site, reflection of the design estimates for new industrial and engineering construction (if necessary).

2. A list of the main and auxiliary technological equipment required for purchase, indicating its name, series and brand, quantity, price per unit of equipment, supplier and his contact details, total costs for the acquisition of technological equipment.

3. Used production technologies (their availability, patent protection, reliability, performance and other characteristics).

Description of the production process and costs.

This part of the production plan includes a calculation of the requirements for raw materials and component materials, a plan for the production and sale of products, a calculation of fixed and variable production costs and depreciation charges.

1. The need and conditions for the supply of raw materials, materials and components. The main characteristics of providing the production process with raw materials are also reflected in a tabular form indicating the type of raw materials (components, semi-finished products), the price per unit of raw materials, the main suppliers and their contact details. those volumes that are directly required for the production of a certain quantity of products. This is done in order to ensure a carry-over stock of raw materials. The value of the production stock is justified by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carryover stock. The size of the carry-over stock depends on the size of the need for various types of materials and the seasonality of their supplies in accordance with the Decree of the Federal Office on Insolvency (Bankruptcy) dated December 5, 1994 No. 98-r “On the Standard Form of an Enterprise Financial Recovery Plan (Business Plan)” is determined by the formula:

where: T - the size of the carryover stock;

Q - the need for the appropriate material, nature. units;

M - carry-over stock rate, days;

D is the number of days of the planning period.

The carryover stock rate is determined by the sum of the average, current and safety stocks.

2. Reflection in tabular form of the volume of production and sales of products, indicating the selling price of products and sales proceeds. A number of business planning techniques also include Value Added Tax as part of total sales receipts in this tabular form of the Production Plan. This is the main table within this section of the business plan.

For a potential investor (strategic partner), the table reflecting the schedule of production and sales of products, as well as sales proceeds, will be of particular interest in the production plan, so this tabular form must be detailed in sufficient detail.

The time horizon for reflecting the production plan and the sales plan is usually equal to the full payback period of the investment project. However, at the request of the investor, it can be slightly increased if the goal is to model the distribution and reinvestment of profits after the project pays off.

3. Calculation of fixed and variable production costs. In the production plan, it is necessary to provide an estimate of the costs of manufactured products, which is a calculation of costs for certain types of manufactured and sold products. The calculation of costs for the production and sale of products can be carried out according to an enlarged scheme based on the existing norms for the cost of raw materials, component materials and semi-finished products for the manufacture of a unit of production. The consolidated cost estimate for the production and sale of products includes cost items related to the cost of production, without their breakdown into fixed and direct costs, as well as the balance of non-operating transactions.

The consolidated cost estimate is based on the plan for the production and sale of products and describes the total cost of all manufactured products, as well as the cost of each individual type of product. Thus, the cost estimate can be detailed for individual types of products.

The composition of costs and their classification must comply with Decree of the Government of the Russian Federation of August 05, 1992 No. 552 “On approval of the regulation on the composition of costs for the production and sale of products (works, services) included in the cost price, and on the procedure for generating financial results taken into account when taxing - zhenie profits. They are the following:

SALES VOLUME, TOTAL

COST, TOTAL, including:

2. materials and accessories

3. fuel

4. electricity and heat

5. payroll

6. accruals on payroll

7. BPF depreciation

9. other expenses

10. loan service (interest)

BALANCE OF NON-SALES OPERATIONS TOTAL, including:

11. Central Bank income

12. rental income

13. property tax

14. land tax

15. other income and expenses

BALANCE PROFIT

16. Income tax

17. Other taxes and payments from profit

NET PROFIT

When using software tools for developing a business plan, the cost estimate is divided into two tabular forms - the calculation of fixed (general) costs and the calculation of variable (direct) costs for the production and sale of products.

4. Calculation of depreciation charges for the restoration of fixed production assets is considered as part of the total (fixed) costs of production and sales of products. Various forms of depreciation of fixed production assets can be included in the calculations for the project:

Linear depreciation - the initial cost of fixed assets is paid evenly over the entire life of the equipment;

Accelerated depreciation - the initial cost of fixed production assets is returned in a shorter time, and therefore the depreciation rates are set higher (most often used in the leasing mechanism for lending and financing projects).

Personnel plan.

The personnel plan is a mandatory and extremely important part of such a section as the "Production Plan". The personnel plan displays quantitatively and qualitatively the structure of the company's personnel employed in the implementation of a specific investment project, the level of personnel qualification, personnel costs (wage fund and deductions from it).

It is advisable to divide the personnel plan into 3 parts:

Administrative and managerial personnel;

Production personnel;

Marketing and support staff.

Within the framework of the investment project, two forms of wages can be used: in the form of a fixed salary and piecework wages. In the case of piecework wages, it is considered as one of the items of variable costs for the production and sale of products and is taken into account in the consolidated cost estimate (Table 8). A fixed salary should be considered as one of the items of fixed (general) costs for the production and sale of products.

Thus, the production plan within the framework of the business plan is considered as one of the key sections, the main task of which is to show the potential investor the reality of the company's production (sales) program and the adequacy of the existing resources for this (both material and labor). In addition, the production plan reflects all the requirements for the organization of production and marketing of products, reflects the knowledge by the author of the business plan of the technological scheme of production, the availability of appropriate personnel with the required level of competence, licenses, certificates and permits.

Another important task of the production plan is the modeling and analysis of existing and future material flows within the enterprise, indicating specific sources of raw materials and materials, specific consumers.

Source - Business planning and development of investment projects / Educational and methodological manual, under the general editorship of Saveliev Y.V., Zhirnel E.V., Petrozavodsk, 2007.

Regardless of the type of future business activity, the basis of the business plan is its production section. It can be less or more detailed, which is determined by the knowledge and practical experience of the compiler.

For example, during the liquidation of the former company, all positive developments are taken from there, which are subsequently adjusted taking into account the mistakes or oversights made. But most often this item has to start from scratch.

What should be included?

It is assumed that the industry of future economic activity is well known to the newly-minted businessman, otherwise at least one conscientious and faithful assistant will be required. If the enterprise is conceived alone, then one should begin with a comprehensive assessment of the prospects for the business for the next few years. As a result, a forecast of the demand for products or services in a given region is compiled and then analyzed.

If the result of the analysis is positive, the question of the prospects of the adopted technology should be considered - it should be at least 20-25% more perfect than its closest competitors. Special knowledge in this case weighs more than the services of a consulting firm: it is unlikely that the author of the business plan will immediately unfold the plan of the ideal enterprise to the slightest accuracy, most likely the consultants will limit themselves to general assessments of the degree of favorability of the business.

At the same time, it is characteristic that in almost all analytical notes the concept of a probabilistic assessment appears (“with a probability of 97% it can be assumed that ...”). You should always remember that the chance to get into the very 3% for which the analytical assessment did not work means not only wasted money, but also a delay in the business start.

So, your own knowledge, capabilities and experience are the surest conditions for a successful business plan.

The technology selected for implementation predetermines the need for premises for the installation of production equipment, mechanization, warehouse equipment, etc. In this matter, it is worth assessing both the location of production facilities and their composition.

The infrastructure of the future enterprise will also play an important role. Depending on the main technological processes, it will be necessary to have certain transport equipment, and not only trucks - many businessmen increase the prestige of their enterprises due to convenient and quick delivery of their company's personnel to the place of work.

How you can simulate and optimize the production section using a specialized program - see the following video:

Selection of the main technological processes

The key features of the choice are not only the above-mentioned 20-25% of equipment perfection, but also its availability and the possibility of using it in the specific conditions of the future enterprise. To do this, use the following sources of information:

• deployed equipment specifications, for which it is necessary to use information from the official websites of manufacturers, as well as objective results of using this device by consumers. If information from the sources of the first group should be considered more or less reliable, then individual consumers should be more cautious in assessing the usefulness: sometimes a positive “cheat” of reviews is used, which are not always fair on verification.
• Practical assessment of the work of the closest analogues at enterprises of the same profile located in neighboring regions. At the same time, excursions to nearby enterprises should be avoided: no one is happy with potential competitors, and therefore the actual advantages can be presented as disadvantages, and in the worst case, access can be generally closed for various reasons.

In the process of making a decision on equipment, they are guided by the following operational advantages:

• Durability(warranty hours per failure): if this parameter is not among the basic characteristics, this may be a serious argument against purchasing this equipment.
• Availability of a network of service centers in the region: if it is, then the issues of installation supervision of the purchased equipment, as well as its routine maintenance during the warranty period, are automatically resolved.
• The degree of equipment versatility and its ability to perform a wide range of operations. In the conditions of work of a small enterprise, the serial production of products or the provision of services is often quite low. So that the equipment does not stand idle, it makes sense to use it for another purpose. Therefore, attention is often paid to the versatility of the unit circuit and to equipping it with additional tools or equipment.
• The presence in the design of nodes produced by subcontractors- their routine maintenance can be difficult if there is no dealer center of this enterprise in the region. Modern technical means imply high-quality maintenance of the units, without which the risk of forced downtime turns into significant losses and loss of prestige of the newly created enterprise.

Do not forget that the production section should also include the calculation of the need for the quantity and standard sizes of the necessary office equipment.

Production facilities: buildings and premises

Having determined the overall dimensions of the equipment, its technological layout is carried out in accordance with the course of the main technological process. When developing a planning solution, the following are taken into account:

• Direct-flow production, which excludes loops and returns of the semi-finished product.
• Compliance with industrial, hygienic and fire safety standards.
• Availability of optimal areas for warehouses: raw materials, interoperational and finished products.
• Placement of all auxiliary zones - ventilation units, air conditioners, power devices for lighting and heating the building, water supply and sewerage systems.

Equipment layout plan should be developed for the prospect of a possible expansion of production(usually the coefficient of reserve areas is taken within 10%).

An appropriate room is being searched for a ready-made planning solution. It is better if it already has built-in energy and sewerage systems. However, a number of energy carriers (for example, compressed air, hot water - both for heating and for technological needs) still have to be supplied independently.

Often, abandoned or rented large garages or vacant production facilities of converted factories are suitable options. Sometimes it is beneficial to conclude a lease agreement with the previous owners, which saves the new owner from many expenses. With the development of one's own business, the purchase of such premises is provided for by the leasing system itself.

During the selection process, pay attention to the following:

• Availability of natural light.
• The height of the room, which should provide for a technologically competent arrangement of equipment.
• Insulation of walls and roof, normal waterproofing, absence of cracks and deformations of the building.
• A reliable foundation that must withstand technological and vibration loads.
• The possibility of convenient travel and passage to production sites, as well as the export of finished products to warehouses or direct consumers.
• The degree of technological flexibility of the building, i.e., the possibility of its relatively inexpensive redevelopment in case of changes in the main technological process.

Vehicles

The production plan includes the best choice of both internal and external transport. In the first case, we mean various types of loaders, manipulators, conveyors operating on the territory of the enterprise itself. External transport means that which is used for the delivery of raw materials and materials, as well as for the export of finished products.

Internal transport is selected simultaneously when choosing the main technological processes and equipment.

For example, if automatic lines are to be purchased, then they usually include specialized vehicles. It is much worse to “save” on this and pick up transport separately: according to its production characteristics, it may not be suitable, as a result of which the productivity of the main equipment will decrease, and more personnel will be required.

The situation is different with external transport. In many cases, there is no need to purchase it: it is enough to rent it for a long time, or even conclude an appropriate service agreement with a transport company. This solves several problems at the same time:

• No need for a garage.
• The need for personnel who must deal with the daily qualified maintenance of this equipment is reduced.
• The need for energy carriers, fuel, consumables and spare parts will decrease.
• The cost of equipping production with fire-fighting and security equipment systems will decrease.

Production personnel

Since an increase in excess of the required staff negatively affects the cost of production, preference should be given to employees with experience in combining professions.

The staffing table is compiled for the already known composition of equipment and features of technological processes. The main categories of personnel are:

• Production staff, including also operators of internal transport.
• Office and management staff.
• Employees of supply and sales services (it is also permissible to include employees of warehouses here).
• Security service (although here it is more expedient to conclude an agreement with a specialized company).

step 7:

business plan section:

Production plan

If you are starting a manufacturing plant, your business plan should include an additional chapter describing how the product is made.

The main purpose of this section of the business plan is to prove to a potential investor that you can ensure the production of the planned volumes of high quality products and on time.

Description of the technological process

First of all, answer the question whether your enterprise is already operating or is just being created. This is what interests your investors and partners in the first place.

Often, the production plan is drawn up on the basis of the marketing plan for the products. In this section, write about how you plan to produce your product and consider all the steps involved in creating a product or service. It is best to arrange it in the form of a calendar plan, which will include a forecast of the timing of events and the amount of funding required for their implementation.

Describe in detail all the nuances of the technological process (preferably with visual diagrams) from the moment of purchasing raw materials and materials to the sale of finished products to wholesalers.

Think about how you can improve the process and what is required for this. The composition and structure of production capacities can not be considered in great detail.

If this information is of particular importance (for example, for large manufacturing companies), it can be indicated in the appendix to the business plan.

But the issues of supplying raw materials, materials and components deserve more attention, since the stability of the technological process largely depends on them. Write what material assets (land, buildings, production facilities), stocks of raw materials and materials, what equipment and components your company has now and how deliveries will be made in the future.

If the raw materials you use require special conditions for transportation and storage, write about how these conditions will be observed. Consider how the quality and timeliness of deliveries will be controlled, because the profit and reputation of your company depend on it.

Assess productivity measures, which are measured by the amount of time and human resources required to produce a good or service. This indicator also directly affects the amount of profit, which is of particular interest to investors.

Describe what equipment is required to produce the product. If at the time of writing the business plan the enterprise does not have all the necessary equipment, indicate what is needed to purchase it and how much time from the moment the required funding is received it will take to purchase, install, debug and launch it.

Consider in detail the requirements for quality control at all stages of production, indicate the standards that you will be guided by.

Pay attention to energy supply issues: list the requirements for energy sources, analyze their availability and consider alternatives in case of interruptions in the main energy sources.

Example

In the production process of our products, we plan to use _____. Our main supplier of raw materials is ______. In the event that this supplier fails to fulfill its obligations, we will use the services of another company _____. Components will be shipped ____.

Our production line will use equipment manufactured by ____. According to the contract, this manufacturing company will provide technical support, which will increase the efficiency of operations by ___%. Thanks to the use of new equipment, we will be able to reduce production costs by ___%.

In the production process, a patented technology will be used, which allows to further reduce the cost of one unit of production to ___ rubles.

____ is required for the purchase and maintenance of equipment. The owners of the enterprise plan to invest ____ of their own funds.

Qualification requirements and availability of necessary personnel

In the second part of the production plan, describe the staffing of the enterprise. Pay special attention to administrative, engineering and production personnel. Describe the structure and composition of departments, working conditions, pay and incentives. Consider staff development and training (if applicable).

If over time you plan to make changes in the structure of the company's personnel (as a rule, this is an increase in staff), then be sure to mention this in the production plan: give forecasts for the company's development for the next 2-3 years and write what specialists you will need in this regard in future.

Example

The company currently employs ___ people. The company has the following subdivisions/departments/work groups: ____. Administration includes ____. Their responsibilities include managing the enterprise, developing an overall strategy, ____. The production staff includes ____. They are responsible for ____.

When setting salaries, we will use the company's job classification/follow industry standards/strive to be ___% above the regional average. The system of allowances and benefits will include bonuses, additional medical insurance, assistance in obtaining education and advanced training.

In connection with the expansion of the scope of the enterprise over the next 3 years, it is planned to hire ___ employees working on a part-time / freelance basis by this time.

A production plan is a special section of business documentation containing a detailed description of technological processes. It is presented to investors for consideration. This paragraph should be given special attention, as it reflects the skills of the entrepreneur, and it evaluates the prospects of the business. Therefore, if a sufficiently serious event is planned with the involvement of third-party assets, the production plan in the business plan must be carried out professionally.

The calculations that accompany the production plan should be based on the projected volumes of sales and supply of raw materials. The most obvious will be to reinforce the information with a generated calendar (production table) for the supply of inventories, storage and shipment of finished products to retail or the end consumer.

The content of the production plan is based on the chain of transformations of input resources into the result of the technological process. Personnel, investments, equipment, raw materials will be used as capacities at the enterprise. At the output, the organization, according to the production project, must issue goods or services that will be in demand in the market and of interest to the consumer.

Features of drawing up a production plan

After the leading sections of the production plan are outlined, it is necessary to determine and predict the indicators used to justify professional calculations. On a standard business example, the following parameters are specified:

• The cost of utilities. Almost any production in a business requires the use of electrical networks, gas, water consumption and sanitation. When determining the production plan, the costs for the services of specialized companies are taken into account by month, quarter, year;
• Before drawing up a production plan for a business plan, it is important to determine the level of costs for paying wages to staff. It is quite possible that in the first year of operation this will be the largest item of expenditure;
• In the technological plan of business, it is important to lay the supply. For certain categories of production, various formulas for the cost and output of the ratio to sales can be used. The classic proportion of production in business is to calculate the profitability of 1:2. That is, if the cost of producing a unit of goods is 1 ruble, it should cost at least 2 rubles in the end.

In addition to the costs included in business planning, the company's revenue is also taken into account. This includes marginal profit, efficiency in attracting qualified specialists and return on investment. It will also be important to reflect the impact of production costs on the business.

Classification of production plans

Before you start working on a paragraph, you need to decide on the type of end result. This can be an aggregate section of the production business plan, a leading work schedule and a supply plan. According to the frequency of development, they can be short-term (up to 2 years), medium-term (up to 5 years) and long-term (from 10 years and longer). When planning the creation or expansion of a large firm, it is recommended to work out all types of production process plans. This will best reflect the picture of profitability.

Contents of the "production plan" section

The structure of the descriptive part of the technological process is inextricably linked with the expenditure of investments and the further distribution of finances to own working capital. Considering the features of the production plan, the following structure is used in the preparation of project documentation:

• Description of the main production technology that is used to manufacture the target product according to the plan. In this part of the project, all stages of the technological process are described in detail - from the purchase of raw materials to the sale to the consumer. If the workflow planning is based on a unique manufacturing method, the costs and time for patent approval should be factored in;
• Description of the algorithm for the purchase of raw materials, leading suppliers, the cost of inventories. In the description of the production plan, it would be advisable to include the organization of transportation, storage and delivery to the production line, as well as methods for the disposal of waste raw materials;
• Description of involved premises, territories, land plots. In conditions of limited resources for opening an IP, it is advisable to attract capacities, transport on a lease basis.

The production part of the business plan contains the procedure for supplying energy resources or a plan for upgrading existing engineering networks

This section should also include calculation rules for determining the cost of finished products.

It is important to consider that the number of technical and economic indicators of the business plan includes fixed and variable costs of the enterprise.

Production resources and implementation program

A typical classification of technical supply allows you to most accurately determine the sources of consumption in order to justify the volume of production in the business. In most cases, project documentation developers adhere to current standards. What refers to the resources described in the program of production and sale:

• Material supply - working capital, capital, land and energy supply;
• Resources are intangible. The production plan of the enterprise according to the model includes a description of patents, copyrights, brands and software used;
• The staff is presented as a key resource in any business idea to fulfill the current and future tasks of the enterprise;
• The business plan should reflect the calculation of the need for labor resources, including the burden on the factor of entrepreneurial ability and the administrative apparatus;
• In the central section of the production plan, funds are taken into account by various sources of origin. It can be the money of the founders, current assets of the enterprise, attracted investments. The material factors of production have a direct impact on the company's processes. If they are insufficient, the risk of supply cuts or inability to sustain the viability of other resources increases.

The implementation program includes economic calculations of profitability, quality indicators of fixed assets, the amount of equipment depreciation and other figures.

Justification of the premises

Places (place) of concentration of production capacities should at least correspond to the specialization of the organization in the chosen direction. Along with the choice of equipment and technologies, the space used will be of particular importance. Buildings suitable for functionality (idle factories with similar characteristics) can be selected as a business location, or a project for the construction of a new factory can be drawn up.

This should include calculations for storage facilities, boxes and other types of premises that will be used in business activities. As part of the documentation, it is also worth considering the existing engineering networks and their suitability or the arrangement of new communications.

Transport selection

Sample business plans often contain calculations for the delivery of supplies or the delivery of finished products. The fleet is not always profitable for the maintenance of a non-core company. Auxiliary vehicles of universal application can play an important role in the development of business in production. Used cars (like a gazelle) are great for meeting current business needs. Own car will save on the services of carriers at least for the first time.

The organizational plan of a business associated with large volumes of production will require the purchase of a fleet of vehicles. This may be a special technique or a shipment order. In the early stages of development, there is the possibility of attracting private carriers, for example, for one-time shipments. Attracting services on such conditions will save about 30-40 percent of the budget on transportation.

Human resources and recruitment

Before defining the main technological processes, it is important to plan personnel reserves. In the harsh realities of business, leaders of young enterprises often resort to outsourcing services. This method of recruitment allows you to optimize the financial burden on the budget and adjust the development strategy until permanently working professionals are found for full-time positions. Outsourcing is one of the ready-made examples of acquisition, when an enterprise receives uninterrupted resources on contractual terms.

In the case of the recruitment of workers, it will be necessary to provide time and costs for training in the overall production plan. Depending on the direction of the company's activity, it will be necessary to draw up a horizon for reaching the required percentage of qualified specialists (critical for self-regulatory organizations and enterprises implementing a quality management system).

Environmental Safety

For a modern enterprise, environmental safety is not just a careful attitude to nature. Today it is a whole complex of measures for the organization of storage, use of processing of raw materials with subsequent categorization. By definition, the concept of environmental safety includes research in the field of environmental impact. Without obtaining special conclusions from supervisory authorities, it will not even be possible to start production. The plan includes the position of an engineer for technosphere safety, the cost of one-time services of environmental agencies, various contributions and fees.

Cost Forecast

When developing a production layout, it is extremely important to predict the costs of the enterprise. It is unlikely that the administration will get something for free. Equipment, machines, vehicles and other facilities can be purchased at the expense of investors or rented on the terms of the owner. Wages cannot be delayed, so wages will also be included in the cost items. You will need to plan for both overhead and unforeseen expenses. To keep things from looking gloomy, a revenue forecast is included in the draft production plan. The difference between the planned indicators will be the cost forecast.

In anticipation of the launch of the business, leaders have a titanic work. In the course of cooperation with capital owners, it will be necessary to report not only at the stage of obtaining investments, but also during the development of areas. Therefore, the attitude of the co-founders directly depends on the quality of the business plan, especially since financing can be arranged in tranches.