4. Methodology of developing Business Plan

Foreword

In villages, poor people start income generating activities (micro enterprises) either by their own initiatives or support from development initiatives (GOs, projects etc). But in most cases, these poor people can not manage properly and expand their businesses efficiently and effectively, due to lack of their own analytical and management capacities. As a result, in some cases they take high risk, which causes huge losses and in other cases take less risk, which causes low profit. Therefore, it is very difficult for large market actors and MFI to make a sustainable relationship with these micro enterprises which inhibits the growth of entire potential sectors in Bangladesh.

Business plan & management services and providers at local level are essen-tial for the growth of any sector in Bangladesh. This business plan manual is a low cost service provided by local people with a commercial basis with a view to develop effective business plan and management of micro enterprises and make a sustainable relationship with large market actors and sources of finance.

ATM Azmul HudaDeputy DelegateIntercooperation

Glossary of Terms

APO Annual Plan of Operation

BS-Net Business Service Network

CBO(s) Community Based Organisation(s)

CEFE Competency based Economies through Formation of Enterprise

FAO Food and Agriculture Organisation

GO Government Organisation

GTZ German Agency for Technical Cooperation

HID Human and Institutional Development

IC Intercooperation

IGA Income Generating Activities

LEAF Livelihoods, Empowerment and Agroforestry

LSP(s) Local Service Provider(s)

ME Marketing Extension

MFI Micro Finance Institution

MSE(s) Micro & Small Enterprise(s)

MoU Memorandum of Understanding

NGO(s) Non-Governmental Organisation(s)

PNGO Partner Non-Governmental Organisation

SDC Swiss agency for Development and Cooperation

SPA Service Provider Association

SLE Structured Learning Experiences

UZ Upazilla

VC Value Chain

TABLE OF CONTENTS

2. What is MSE & MSE Network

3. Strategies of enterprise development

3.1. Role of facilitators3.2 Role of private sectors3.3. Role of public private partnership

4. Operational methodology of Business plan

4.1 Assessment of existing business4.2 Develop detail business plan

Role play-1: Marketing Plan

Role play-2 : Production Plan

2.6. Labour wages (piece basis)2.7. Labour wages (monthly basis)2.8. Store room cost2.9. Production cost

Role play-3: Organisational Plan

3.1. Business operation and planning3.2. Organisational structure of business3.3 Honorarium3.4 Office cost3.5. Total office expenses

Role play-4: Financial Plan

AnnexureAnnexure-1: Income statement of MSE & NetworkAnnexure 2: Information of union MSE NetworksAnnexture-3: At a glance MSE and network in LEAF working area, up to 2009

1. Background

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1.1 Name and description of products1.2 Marketing area1.3 Buyer/consumer1.4 Promotional activities1.5 Amount of demand and supply in the market1.6 Sales projection1.7 Products selling cost

2.1. Production process2.2. Existing fixed assets2.3. New fixed assets2.4 Raw materials2.5. Transportation cost of raw materials

4.1. Working capital4.2. Investment plan4.3. Statement of source of fund4.4. Loan as own investment4.5. Profit & loss4.6. Cash flow statement4.7. Profit on investment4.8. Breakeven point4.9. Risk analysis

Business Plan: A guiding tool for MSE & Network development Page 01

1. Background

Livelihoods, Empowerment and Agroforestry (LEAF) Project aims to contribute to poverty reduction of small and marginal farmers of North West Bangladesh through the development of human and institutional capacities and a better management of their resources. Under this goal, LEAF has taken various initia-tives for developing income generation and marketing activities for rural poor considering the major constraints of exploiting market opportunities i,e lack of marketing knowledge of commu-nity based organisation (CBO) and its members.

In 2004, LEAF started a pilot on marketing extension approach (The original approach is market education developed by FAO) for increasing the marketing knowledge of CBO members in order to identify appropriate income generating activities. At least 5,000 CBOs of 56 upazillas have benefited of this course, which encouraged them to scale up their marketing activities following different marketing strategies such as; producing bulk amount, improving quality of products and involving more com-munity members. CBOs are expanding their businesses without a specific business plan and with little financial analysis. Indeed, they are taking a lot of risk.

In this context, under a second piloting, LEAF tested at CBOs level a model of business plan for semi literate people, based on GTZ experience (CEFE method) in collaboration with SEBA limited and BS-Net, a network of organisations providing CEFE based training courses including business plan training.

In 2008, LEAF conducted another piloting on provision of business services by local service providers to fulfil the further demand of MSEs and their networks. About 30 LSPs (Business services) established contract with MSEs and networks and are providing business services based on their business plan.

About 1,600 MSEs and 50 union level MSE networks at 161 unions of 56 upazillas developed business plans on both on-farm and non-farm products and developed sustainable linkages with private sector organisations specially market actors, input suppliers, MFIs and service providers.

This document is a guiding tool for MSE & network development in rural areas for LSPs, private sectors, public sectors and MFIs. The first part of the document will clarify about MSE & networks. The second part consists of operational strategy of MSE & network development. The third part consists of the process of facilitation, theoretical inputs and business plan format. MSE & network will use this document as exercise sheet for developing their own business plan.

Business Plan: A guiding tool for MSE & Network developmentPage 02

2. What is MSE & MSE Network inLEAF?

What is common business plan?

MarketingTo develop a common supply schedule as per requirement and negotiation with market (e.g. each of the 30 members of a group are producing at least 10 poultry with a view to sell 300 eggs per day.)

ProductionTo develop a common production plan and negotiation with input suppliers, service providers with a view to fulfil the requirement of market and service (training, purchasing inputs etc.)

ManagementTo form a business management committee (5-7 members), which deals with traders, input suppliers, service providers and MFIs on behalf of the enterprise.

FinanceTo negotiate with a financial institute for borrowing attractive amount of money (e.g. Tk.100,000 per MSE) and follow a common repayment schedule.

What are the Principles?

MSE is a group of people (12-50) of a community who are involved with production and marketing of same product following a common business plan and principles. MSE network is a group of MSEs of a union which are involved with production and marketing of same product following a common business plan and principles.

Ownership: Individual or joint ownership of enterprises (formal group)Profit sharing: In case of joint ownership profit is shared based on investment and decision of members.Cost reduction: Reducing cost of production and marketing through joint purchasing of inputs, services and transportation of products (e.g. purchasing feed, quality cow, seed from input suppliers)Relationship: Win-Win relationship with traders, input suppliers, service providers and MFIs through fulfil their requirement (quality, volume etc).MSE network: Developing a network plan for linkage with large market and a mass volume.

SME definition for manufacturingsector

SME definition for trading andothers service sectors

(Source: Ministry of industry,SME branch, Bangladesh 2008)

Small enterprise: The organisa-tions having fixed assets value Tk.50,000-1.5 crore excluding land and building and/or having not more than 50 employees.

Medium enterprise: The organi-sations having fixed assets value Tk.1.5 crore-20 crore excluding-land and building and/or having-not more than 150 employees.

Small enterprise: The organisa-tions having fixed assets value Tk.50,000-50 lac excluding land and building and/or having not more than 25 employees.

Medium enterprise: The organi-sations having fixed assets value Tk.50 lac-10 crore excluding land and building and/or having not more than 50 employees.


Case of Union based MSE & MSE NetworkUnion: Joynogor & Deluabari. Upazilla: Durgapur

Information of MSEs and Market actors

SLNo

Typesof

enterprise

No ofMSE

Name of involved traders/input suppliers/ MFIs

01 Cow fattening MSEnetwork

8 Dhaka market, LocalDurgapur market,Nawhata, KanpurDurgapur)

02 Fish MSE 1

03 Broiler MSE 1

04 Vegetables MSE 1

05 Goat rearing MSE 1 Local Market

06 Poultry (indigenous) MSE 1

07 Paper bag MSE 4 Local market (Mohanganj,Bhabaniganj & Kanpur)

8 19

Profit margin of MSEsSlno

Types of enterprise Jan Feb Mar Apr May June Jul Aug Sep Oct Nov Dec Yearly

01 Cow fattening MSEnetwork

5000 5000 5000 15000

02 Fish MSE 3600 3600 3600 10800

03 Broiler MSE 2490 2490 2490 2490 2490 2490 2490 2490 2490 2490 2490 2490 29880

04 Vegetables MSE 4000 4000 4000 12000

05 Goat rearing MSE 18000 18000

06 Poultry (indigenous)MSE

1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 16200

07 Paper bag MSE 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 14400

08 Block boutique MSE 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 25200

08 Block boutique MSE 2 Local Durgapur market

Types ofmembrs

Male

Male

Male

Male

Female

Female

Female

Female

No ofmembers/

MSE

12

20

12

15

22

50

15

160

14


3. Strategies of enterprise development: Empowering the poor toexploit market opportunities

LEAF identified the main cause of poverty in Rajshahi divisionas the lack of economic opportunity, compounded by insufficientskills to capitalise on market opportunities. In this context, thepoor were extremely vulnerable to shocks and crises, the major-ity living below the poverty line ($1/ day). On this basis, the fol-lowing hypothesis was made:

"Lack of marketing knowledge of CBOs and its members is themajor constraint in rural areas for exploiting market opportuni-ties. A greater understanding of functioning markets and theactors, while participating in identifying the economic opportuni-ties at field level, could reinforce their self-confidence to negoti-ate with market actors. Ultimately, becoming more proactive inundertaking new income generating activities and businesseswould increase their incomes in a sustainable way".

Based on the above mentioned hypothesis, LEAF designed theempowering process of four stages (Fig) allowing poor andextreme poor to gradually acquire knowledge and skills andfinally join in marketing activities independently and confidently.

First stage- Developing capacity of planning throughAnnual Plan of Operation (APO) and implementation: The firststage of empowerment process is APO development . The APO

process helps the CBOs to analyse their livelihood strategies,identify the barriers and opportunities and finally develop a list ofmicro projects for local development.

Second stage- Developing capacity on Marketing strate-gies through Marketing Extension (ME) & implementation: Thesecond stage is the Marketing Extension (ME) exercise, whichaims to empower villagers to identify and exploit market oppor-tunities especially in the local area. The ME exercise helps theCBOs to assess their products, cost analysis, assess market,develop appropriate marketing strategy and plan. During imple-mentation of marketing plan, judging profitability, access to mar-kets, skills, experience, etc. help the producers and traders tounderstand their role in the market chain. This consensus

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information, training, finance, linkage

ScalingUp

NationalMarket

Additionalprofit perday andproducer

$ 1-2

$ 0.5

$ 0.3

CBO

Group marketing

Annual Plan ofActivities Process

Marketingexteresion (ME)

Exchange visits /skill developmert

HID supports

Market assessment/Business plan

Linkage / workshop

Empowermentprogess

RegionalMarket

DistrictMarket

UpazillaMarket

Local/Unionmarket

Inputs Sellers and buyers

Value

chain

ret n

i

cooperationSwiss Foundation for Developmentand International Cooperation

APO process develops the capacities of CBOs to iden-tify livelihoods constraints, determine livelihoods strat-egies and plan how to address those.

Marketing Extension is a powerful approach of 6 (six) steps, which empower the villagers to identify market opportunities and plan how to exploit them.


enables them to function more cooperatively and therefore moreefficiently to everyone's benefit.

Third stage- Developing capacity of Micro & SmallEnterprise (MSE) development: The third stage is the MSEdevelopment, which assists CBO members to manage the busi-ness efficiently and effectively. The CBOs are to manage busi-ness at two different levels; firstly at CBO level and secondly atCBO network level with a view to develop the formal relationshipwith different levels of market actors considering different typesof products.

Fourth stage- Developing capacity on linkages throughValue Chain (VC) development: The fourth stage is the valuechain development, which assists CBOs to scale up existingmarketing activities. For scaling up marketing activities, themajor requirements of CBOs are; information of higher market,information of advanced technical and financial services, andlinkages with the market actors and service providers. In thisstage, LEAF facilitates the process of implementation byresponding to CBOs’ needs through various tools such as valuechain analysis, market assessment, business plan development,skill development and stakeholder workshops. All these tools areorganised in a participatory way with CBOs playing an active role.CBOs are encouraged to take the lead role and make decisionsabout production and marketing themselves.

Role of facilitators: Facilitators facilitate the process in identifying potential actors (private sectors, MFIs, LSPs, MSEs, line agencies etc), sharing visions, making agree-ments for implementing the activities with a view to further replication by the private sector organisation. Facilitators also share achievements of others.

3.1.

Role of private sector: Private sector takes lead for providing business and technical service to the community members for enterprise development. In this context, private sector organisation uses LSP for developing the skills of MSE members in the area of business and techni-cal services. Gradually MSEs buy the services from LSPs. The major two areas of activities are;

3.2.

Role of public private partnership: Public organisations develop the business and technical skills of LSPs through local service providers association (SPA). According to the demand of MSEs, the district level professionals develop modules and the local level professionals facilitate training sessions. From the beginning, SPAs and private sector organisations contribute service charge for the services provided by public sector organisations. Gradually the contri-bution of SPA and private sector is being increased.

3.3.

Business services by local service providers: One LSP (Business) identifies MSEs and provides business services to 40 MSEs in 2 unions of the same upazilla. From this learning, other LSPs (Technical) also follow the same process in the same unions and develop more number of MSEs.

New product development at local level: Private sector LSPs and MSEs jointly participate in product development initiatives with a cost sharing basis.

❖

❖

MSE development approach developscapabilities to elaborate business plan and manage the MSEs.

Value chain approach assists the CBOs to scale up existing marketing activities and develops capabilities to interact with different actors within the value chains.


4. Methodology of developingBusiness Plan

Business plan reflects the feasibility of a selected business considering the actual market demand and price of a prod-uct, production capacity, human resource and manage-ment, total financial requirement, cost and profit of the busi-ness for one-year period of time with the analysis of differ-ent aspects and feasibility. It is comprised of four individual plans; marketing plan, production plan, organisational plan and financial plan. But all the four plans are very much inter-connected and essential for business plan like four wheel of a bus. The main objectives of business plan are;

● To orient CBOs on simple practices of economical and financial calculations for analysing and running their business in a sustainable way.

● To attract new partners for supporting CBOs in theirexpanded business such as financial institutions, banks, private sector for additional working capital & new invest-ment.

● To use the business plan tool as monitoring boardfor following up and assessing the progress of CBObusiness and designing the new perspectives.

Each CBO develops business plan by them based on their existing business for further expansion with a view to increase the additional profit and accommodate more people in the business. The whole business plan is exer-cised by role playing facilitated by Local Service Providers (LSPs). It requires 3 (three) days period of time. Each day, CBO spends 2 (two) hours time. Following two steps are followed in order to develop a complete business plan.

Assessment of existing business and develop business profile: The major elements of business profile are the present status and future plan of marketing, production, organisation and finance. Generally CBO members are involved with 5-6 types of IGAs. In the first year; CBOs identify 2-3 potential businesses through marketing extension. Through implementing the marketing plan, CBOs select the best business for them. This session helps the CBO members to assess the profit of the best business and plan for furtherexpansion.

Step-1

Business plan is comprisedof four individual plans;

Marketing planProduction planOrganisational planFinancial plan.


4.2. Process of developing detail business plan:

For developing detailied business plan, LSP organisesfour sessions (Role play session). Participants fill up thedetailed business plan through following 4 (four) role plays:

Role play on Marketing plan

Role play on Production planRole play on Organisational plan

Role play on Financial plan

Table 1: Existing Business profileAddress of CBO :

Name of CBO......................................

Name of Union....................................

Name of Upazilla.................................

Items PreviousYear

NextYear

Why weare not

increasing

Howwe can

increase

Marketing Annual income (Tk)

Annual sales (Qt)

Name of selling market

No of traders (linkages)

Promotional activities

Production Annual production (Qt)

Duration of production (months)

No of LSP/SP used and servicecharge paid (Tk.)

No of input supplier linked

No of permanent employee andservice charge paid (Tk.)(record keeping, marketing, etc)

Organisation No. of owner

No of permanent employee

No of member of businessmanagement committee

Finance Investment (Tk)

CBO (Tk.) with rate of interest

NGO/Bank (Tk.) withrate of interest

Others

Profit (Tk)

Net profit of MSE (Tk.)

Profit from MSE /day/member (Tk.)

Income from wages/day/member(Tk.)


3. Organisation plan3.1. Business Operation Planning:

Ownership, formal/informal group, roles and responsi-bilities of members and plan of action etc.

Business ownerships are of two types :1. Proprietorship2. Partnership

Activities Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Resposibilities

Production

Marketing

Finance

Organisation

&

Management


Total project cost=fixedcapital+working capital+preoperating cost

Sl. No Description For what time Taka

A Raw materials (Taka mentioned in 2.4/ 12 months x timeneeded

B Transportation cost of raw materials (Taka mentionedin 2.5 /12 months x time needed)

C Wages (Taka mentioned in 2.6/2.7/12 months x timeneeded)

D Office cost (Taka mentioned in 3.5/12 months x time needed

E Others (approx.)

Total

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lairetaM

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tropsnarT sega W

segaW

Previousinvestment

Newinvestment

PreoperatingCost

Workingcapital

Working capital is also calledcirculating capital or revolvingcapital. For example, at a pointof time, funds may be tied upin raw materials, then convertedinto semi-finished products, theninto final products and when thisfinal products are sold, it isconverted either into accountsreceivables or cash. This cash isreinvested in current assets.

Any over circulation or undercirculation may create problemsjust as improper blood circulationcalled high or low blood pressure.

4. Financial plan4.1 Working capital:

Working capital is that amount of funds which is required tocarry out the day-to-day operations of an enterprise. Theseoperations consist of primarily such items as raw materials,semi-processed goods, finished products, short terminvestments etc.

4.2. Investment plan:The total investment/total project cost of a business is com-prised of major two capitals; fixed capital and working capital.Total project cost/total investment can be calculated byadding pre operating cost with fixed & working capital.

Sl. No Description Taka

A Machinaries, almira, fan, chair, table(Total of 2.2) invested

B Machinaries, almira, fan, chair, table(Total of 2.3) need to invest

C Pre operating cost of business

D Working capital (Total of 4.1)

Total investment (A+B+C+D)


4.3. Statement of source of investments:

Total required investment of a business can be provided fullyby the owner her/himself or can be collected partly from otherorganisations such as banks. The statement shows, whichamount has been contributed by the owner and which parthas been collected from the bank. The format of calculatinginvestments from different sources is as follows:

4.4 Loan payment schedule:

Loan payment schedule is the schedule produced by the loanproviding organisation (Bank, NGO etc.) comprised of theamount of loan, duration of loan, rate of interest, grace peri-od, number of instalment and the amount of each instal-ment.

Sl. No Description Takaa Own investment

b Own investable

c Loan

Total (a+b+c)

Name of loan providing organisation

Or (If long term loan)

Sl. No Description Taka Sl. No Description Taka

A Amount of loan D Amount of interest (yearly)

B Duration of loan E Payment of principal amount (yearly)

C Rate of interest F Amount of instalment (yearly) D+E

Sl. No Description Taka Sl. No Description Taka

A Amount of loan E Interest of grace time

B Duration of loan F Capitalised loan (A+E)

C Rate of interest G Number of instalment

D Grace time H Amount per instalment (F÷G)

Date of givinginstalment

Amount of rest loan Payment of principalamount

Giving interest Total instalment

1 2 3 4 5 (3+4)


Profit/Loss: Profit/Loss is thedifference between incomeand expenditure.

4.5. Income statement:The brief report of income and expenditure of a business of aspecific time is called income statement. The income state-ment indicates either the business is in a position of profit orloss. Income statement helps the entrepreneur to take deci-sion for the improvement of the business through the under-standing of the amount of profit or loss of a business.

Sl.No

Description Taka

A Sell (Total of 1.6)

B Cost:

1) Raw material cost (Total of 2.4)

2) Transportation cost of raw materials (Total of 2.5)

3) Wages of labour (Total of 2.6 or 2.7)

4) Mill cost (Total of 2.8)

5) Total office cost (Total of 3.5)

6) Cost of finished products (Total of 1.7)

7) Giving interest (4.4D or its 1 year interest)

8) Depriciation (Total of 7 column of 2.2 and 2.3)

Total cost (1+2+3+4+5+6+7+8)

C Profit (A-B)

Scenary of business

Productioncost

Legend 1+2+3+4+5 = Sell1+2+3+4 = Total costSell - Total cost = Profit

Officecost

Sellcost

Financialcost

Profit

1 2 3 4 5


4.6 Cash flows statement:

Fig: Water over flow from the pot if the water flow is more fromupper tube than that of lower tube, again the pot become empty ifthe water flow is less from upper tube than that of lower tube.

Cash flow gives a picture of total amount of receipts andpayments of a business of one year period of time. Ifreceipt is higher than payment it is called surplus and ifreceipt is less than payment it is called deficit. In case ofexcess surplus business makes loss due to idle money.Again, in case of excess deficit, it is not possible to makepayment to the short term recipients. So the amount of cashmoney should be fixed considering maximum profit and theeasy providing money to the recipients. Cash flow statementhelps entrepreneur to take decision about cash money.

Cash flows: It is the picture oftotal amount of receipts andpayments of a business of oneyear period of time.

Surplus: If receipt is higherthan payment it is called surplus.In case of excess surplusbusiness makes loss dueto idle money.

Deficit: If receipt is less thanpayment it is called deficit.In case of excess deficit it is notpossible to make payment toshort term recipients.

Sl. No Description TakaA Receiving cash

1) Cash in hand at the beginning of the year (if any)

2) Sell in cash (total of 1.6)

3) Own capital (4.3b-opening balance)

4) Loan received (4.3c)

5) Others

Total (1+2+3+4+5)

B Providing cash

1) Machinaries, almira, fan, chair and table purchasing (sum of 5 nos. column of 2.3)

2) Cash cost(Material cost:2.4 + material transportation cost:2.5 + labour wages:2.6 or 2.7 + mill cost:2.8 + honorarium:3.3 + office cost:3.5 + product sellingcost:1.7 + provide interest:4.4D or 1 year interest.)

3) Payment of principal loan amount

4) Pre operating cost (total of B and C of 3.5)

Total (1+2+3+4)

Cash in hand at the end of the year (A-B)


At breakeven point, incomeand expenditure is same.

Fixed cost do not fluctuatewith the fluctuation of produc-tion e.g., salary, materials.

Variable cost fluctuates withthe fluctuation of productione.g., cost of raw

Net profit (4.5C)Profit on investmant

X 100Investment (4.2)

Break even point (Tk.)Fixed cost X SalesSales-Variable cost

=

=

4.7. Profit on investment:Profit on investment is a measure of profit per unit of curren-cy. If the percentage is less than the bank interest or any otherinvestment, the business should not be continued.

4.8 Breakeven point:The quantity of production and sales, which do not provideany profit or loss, is called breakeven point. The breakevenpoint helps in advance the entrepreneurs to take decisioneither the business should continue or stop. The businessshould never be continued under the breakeven pointbecause it makes losses.

Sl.No Details of expenditure (Tk)

1. Material cost (total of 2.4)

2. Material transportation cost(total of 2.5)

3. Wages of labour(2.6 or 2.7)

4. Rent of Cold storage/Godown(2.8a)

5. House rent (2.8b)

6. Electricity bill/Kerosene/Candle(2.8c)

7. Entertainment cost (3.5B)8. Telephone bill (3.5C)

9. Stationary (3.5D)

10. Honorarium bill (3.5A)

11. Packing cost (1.7a)

12. Van/Rickshaw fare (1.7b)

13. Bus fare (1.7c)

14. Interest of loan (4.4D)

15. Depriciation (7 columnof 2.2 & 2.3)

16. Write-off (3.5E)

17. Others

Total

(Unit)

LossFixed cost

tsoc latoT

elas latoT

tfiorP)kT( elaS

500450400350300250200150100

500

0 5 10 15 20 25

NoProfit

No loss

Variablecost (Tk.)

Fixed cost(Tk.)


Annexure-1: Income statement of MSE & networkUnion:............................................................................................... Upazilla:..............................................................................................

Name of MSETypes of MSETotal salesProduction costTotal profitLabour cost

1 2 3 4 5 6 7 8 9 10

Profit after labourcost

Profit distributed toother investorsProfit distributed toCBONo of labours

No of OtherinvestorsPer day wage(Labours)Per day profit (CBOmembers)Per day profit (otherinvestors)

No of CBO members

Mgt costProfit after Mgt costTaxProfit after TaxInterestNet profit

Name of MSETypes of MSETotal salesProduction costTotal profitLabour cost

11 12 13 14 15 16 17 18 19 20

Profit after labourcost

Profit distributed toother investorsProfit distributed toCBONo of labours

No of OtherinvestorsPer day wage(Labours)Per day profit (CBOmembers)Per day profit (otherinvestors)

No of CBO members

Mgt costProfit after Mgt costTaxProfit after TaxInterestNet profit


Annexure-2: Information of Union MSE Network

Union.....................................,

Upazilla.............................Expected service fromLSP(Business service)

AgreedService charge

for LSPs /months

Signature of

MSE

representatives

01

02

03

04

05

06

07

08

09

10

Name of MSErepresentative

& Name of MSE

Name ofpotential

market actors

Expectedprofit

margin/months/member

SlNo


Expected service fromLSP(Business service)

AgreedService charge

for LSPs /months

Signature of

MSE

representatives

11

12

13

14

15

16

17

18

19

20

Name of MSErepresentative

& Name of MSE

Name ofpotential

market actors

Expectedprofit

margin/months/member

SlNo

DCPUKMithapukur Kafrikhal Payrabond Ranipukur Latifpur ChangmariPirgacha Itakumari AnnadanagarPirgonj Mithipur Pirgonj Pachgachi

Uddyog

Gaibandha Shahapara BallomjarPalashbari Hossenpur Mohodipur BetkapaGobindagonj Shibpur Kamardhaho SapmaraGhoraghat ShingraBogra Lahiripara Namuja

ASPES Panchbibi Balighat Atapur

Joypurhat Vadsha Dogachi Puranapoil

Mousumi Naogaon Bokterpur Borsail KirtipurBadalgachi Kola Muthurapur

NDPSirajgonj Soidabad Sialkol BahuliKamarkhand Bhadraghat JhawilRaygonj Nolka

MSP Paba Horogram Hujripara Borogachi Parila Mohonpur Keshorhat Jahanabad Mougachi Baksimuil

TrinamoolChapai N.ganj Baliadanga Maharajpur GorpakriNachol Nachol Nezampur Nachol PShibganj Shahabajpur Monakosha Durlovpur

PCD

Pabna Malonchi Maligasa DapuniaAtghoria Debottor Chadva

Chatmohar Horipur GunaigasaIswardi Solimpur Dashuria Muladuli

SNKS

Puthia Puthia Jeopara ValukgachiBagha Monigram Pakuria BaushaNator Laxmipur Dighapotia ChhatniBoraigram Joari

Sachetan

Charghat Yousufpur Saluya NimparaDurgapur Deluyabari JoynagarBagmara BasuparaGodagari Rishikul Pakri Kakon

CTW

Badargonj Ramnathpur Bishnupur KaluparaTaragonj KurshaParbatipur MominpurFulbari Khoirbari

BRIF

Khansama Vabki Nilphamary Shangolsi Sonaray Etakhola Jaldhaka Khathali Khutamara GolmundaDimla Dimla Sadar Balapara Noutara

SERPDomar Panga mutukpur Boragari DomarThakurgaon Rajagaon Akcha Nargun Atwari Bolorampur Radhanagar

SolidarityKurigram Hollokhana Bhogdanga Ghogadha

ZibikaAditmari Shaptibari Sarpukur

CNRSJamalganj Jamalgonj Fenarbak Beheli Vimkhali

Dharmopasha Dharmopasha Joysree Pikorati

ERA Derai Sharmongal Charnarchar Vatipara RafinogorDakkhin Sunam Patharia P. Birgoan Joykolosh

IDEA Bishwamvarpur Polash Dhanpur Solukabad Fotehpur

Doarabazar Laxipur MannargaonRWDO Sulla Bahara Sulla Hobibpur Atgaon

RangpurDoDo

GaibandhaDoDo

DinajpurBogra

Joypurhat

DoNaogaon

DoSirajgonj

DoDo

RajshahiDo

Chapai NDoDo

Pabna DoDoDo

RajshahiDo

NatoreDo

RajshahiDoDoDo

RangpurDo

DinajpurDo

DinajpurNilphamari

DoDoDo

ThakurgaonDo

Kurigram

DoSunamganj

DoDoDo

DoDoDo

Annexure-3: At a glance MSE and network in LEAF working area, upto 2009

PNGO District Upazilla Union

Bulakipur

AimaRasulpur

Adipur

Kasiram Belpukur

SukhairajapurSouth

Sukhairajapur North Selborosh

Rajanogor

Dakkhin Badaghat

Dakkhin Bardol

Uttar Sreepur

Uttar BardolSWF Do Tahirpur Dakkhin Sreepur Badaghat Tahirpur Balijuri

Lalmonirhat Borobari PanchogramLalmonirhat Mahendranagar

Rajarhat Chhenai Rajarhat ChakirposarDo Gorialdanga

Saidpur Kamarpukur BotlagariNilphamari

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About Intercooperation Intercooperation (IC) is a leading Swiss not-for-profit organisation engaged in international development and cooperation. Intercooperation is both an implementing and an advisory organisation, providing professional resources and knowledge combined with social commitment. Intercooperation's expertise is grouped around three broad working domains:

In all its work, IC seeks to empower the poor and marginalised by supporting gender-balanced, equitable, rights-based development.

Intercooperation supports partner organisations is more than twenty developing and transition countries on mandates from the Swiss government and other donors. In south Asia, Intercooperation is present in Bangladesh, India, Pakistan, Nepal and Afghanistan.

Environment and climate change Local governance and Natural Resources Income and food security

4. Methodology of developing Business Plan

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