Business Plan
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Business Plan
START YOUR BUSINESS
BUSINESS PLAN
International Labour Office
Copyright © International Labour Organization 2015First published 2015
This is an open access work distributed under the Creative Commons Attribution-ShareAlike 3.0 IGO License (http://creativecommons.org/licenses/by-sa/3.0/igo). Users can re-use, share, adapt and build upon the original work, even for commercial purposes, as detailed in the License. Any new works that use the original content must carry the same CC-BY-SA licence. The ILO must be clearly credited as the owner of the original work. The use of the emblem of the ILO is not permitted in connection with users’ work.
Translations – In case of a translation of this work, the following disclaimer must be added along with the attribution: This translation was not created by the International Labour Office (ILO) and should not be considered an official ILO translation. The ILO is not responsible for the content or accuracy of this translation.
Adaptations – In case of an adaptation of this work, the following disclaimer must be added along with the attribution: This is an adaptation of an original work by the International Labour Office (ILO). Responsibility for the views and opinions expressed in the adaptation rests solely with the author or authors of the adaptation and are not endorsed by the ILO. Adaptations not endorsed by the SME Unit of the ILO cannot use the SIYB brand name and logo.
All queries on rights and licensing should be addressed to ILO Publications (Rights and Licensing), CH-1211 Geneva 22, Switzerland, or by email to [email protected].
International Labour Office
Start your business: manual / International Labour Office, Enterprises Department. - Geneva: ILO, 2015
ISBN: 9789221287599; 9789221287605 (web pdf); 9789221287636 (set)
International Labour Office Enterprises Dept.
enterprise creation / corporate planning / small enterprise
03.04.5
ILO Cataloguing in Publication Data
The designations employed in ILO publications, which are in conformity with United Nations practice, and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the International Labour Office concerning the legal status of any country, area or territory or of its authorities, or concerning the delimitation of its frontiers.The responsibility for opinions expressed in signed articles, studies and other contributions rests solely with their authors, and publication does not constitute an endorsement by the International Labour Office of the opinions expressed in them. Reference to names of firms and commercial products and processes does not imply their endorsement by the International Labour Office, and any failure to mention a particular firm, commercial product or process is not a sign of disapproval.ILO publications and digital products can be obtained through major booksellers and digital distribution platforms, or ordered directly from [email protected]. For more information, visit our website: www.ilo.org/publns or contact [email protected].
Printed in Switzerland
About the Start and Improve Your Business (SIYB) ProgrammeThe Start and Improve Your Business (SIYB) programme is a management-training programme developed by the International Labour Organization (ILO) with a focus on starting and improving small businesses as a strategy for creating more and better employment for women and men, particularly in emerging economies. With an estimated outreach in over 100 countries, it is one of the world’s largest programmes in this field. The programme has four inter-related packages - Generate Your Business Idea (GYB), Start Your Business (SYB), Improve Your Business (IYB) and Expand Your Business (EYB).
The ILO implements the programme using a three-tier structure comprising Master Trainers, Trainers and the end beneficiaries – potential and existing entrepreneurs. The Master Trainers licensed by the ILO are responsible for developing the capacity of the Trainers to effectively conduct SIYB training. Thereafter, the Trainers train entrepreneurs in SIYB packages. The ILO plays a critical role in identifying and disseminating best practices, carrying out trainings, monitoring activities, performing quality control and providing technical advice on the implementation of the SIYB programme.
About Start Your Business (SYB)Start Your Business (SYB) is a training programme for potential entrepreneurs who have a feasible business idea for their own small enterprise. The training helps in developing a detailed business plan and to actually get started. The training also provides an opportunity to test the required entrepreneurial skills and the business plan in a simulated and safe environment.
The SYB training course usually delivered in five days using the SYB manual and business plan booklet. The training uses an active, problem-centred learning approach which builds on what the potential entrepreneur already knows. It challenges the entrepreneur by introducing new market dynamics through, for example, short cases and graphic illustrations.
Authors and acknowledgements
The SYB manual is a result of a collective effort and reflects the experience and knowledge gathered by implementing the programme for nearly three decades. In particular, the contributions of SIYB Master Trainers and Trainers who have tested, designed and implemented the programme in different countries over the years have been invaluable. There are many colleagues from the network of SIYB practitioners, consulting firms and in the ILO, whose experience, support and constructive suggestions made the publication of this training manual possible.
This manual is based on the materials originally developed in 1996 by the ILO SIYB Regional Project Office in Harare, Zimbabwe. The authors of the original version are Geoffrey Meredith, Douglas Stevenson, Hakan Jarskog, Barbara Murray and Ulf Kallstig. The original manual was subsequently revised by the ILO Youth Entrepreneurship Facility (YEF), whereby it was written and reviewed by Milena Mileman and Sibongile Sibanda. Short contributions and other valuable materials and ideas used in the YEF versions were provided by Julius Mutio, Marek Harsdoff, Milan ‘Divecha, Namsifu Nyagabona, Mike Oneko, Dorothy Katantazi and Stephen Kyalibulha.
The author team of the 2015 version, which revised the existing text and wrote new chapters to include recent thinking in enterprise development and related fields comprises Phan Minh Tue and Pranati Mehtha. Stylistic and language editing were carried out by Steve Raymond. Many thanks are due to SIYB senior Master Trainers Dissou Zomahoun, Gemunu Wijesena, Sibongile Sibanda and Walter Verhoeve for the review of the draft manuscript and suggestions based on their training experience. A special thanks to the ILO colleagues- Marek Harsdorff from the Green Jobs Programme of the Enterprises Department; Jurgen Menze and Esteban Tromel from the Gender, Equality and Diversity Branch; Julia Faldt from the HIV and AIDS and the World of Work Branch, Kristen Sobeck and Patrick Belser from the Inclusive Labour Markets, Labour Relations and Working Conditions Branch, for their contribution to the content of the manual. Short contributions, advice and assistance on integrating linkages to finance in the manual were received from Cheryl Frankiewicz and Severine Deboos (Technical Expert in the Social Finance Unit of ILO’s Enterprises Department). The internal layout and illustrations were carried out by Le Nguyen Sang and the cover design was developed by Maurizio Costanza.
The review efforts and technical contributions of the SIYB Global Coordination Team members who provided invaluable support to the development and finalization of the manual is greatly appreciated: Merten Sievers (Specialist – Value Chain Development and Business Development Services), Eva Majurin (SIYB Global Coordinator) and Thokozile Newman.
Contents
Executive summary 1
1 Business idea 2
2.1 Market research 3
2.2 Marketing Plan (Product) 4
2.3 Marketing Plan (Price) 5
2.4 Marketing Plan (Place) 6
2.5 Marketing Plan (Promotion) 7
2.6 Marketing Plan (People) 8
2.7 Marketing Plan (Process) 9
2.8 Marketing Plan (Physical Evidence) 10
3 Sales estimation 11
4.1 Organization structure 12
4.2 Staff requirements and costs 13
5.1 Legal form of business 14
5.2Legal responsibilities and insurance
15
6.1Product Costing Form (for manufacturers and service operators)
16
6.2Product Costing Form (for retailers and wholesalers)
20
6.3 Fixed Cost Form 21
6.4 Depreciation Form 22
6.5 Total Variable Cost per month 23
6.6 Monthly Purchase Form 24
7.1 Sales Plan 25
7.2 Cost Plan 26
7.3 Profit Plan 27
7.4 Cash Flow Plan 28
8 Required start-up capital 29
9.1 Sources of start-up capital 30
9.2 Loan repayment schedule 31
Important note to the user:
The users are advised to select those tables for their business plans that are relevant for their intended businesses. Users are allowed to make as many copies of the tables as are required by the size of their business operation and the number of goods and/or services they make or provide.
SYB Business Plan booklet | 01
EXEC
UTI
VE
SUM
MA
RY
This
bus
ines
s pl
an is
a p
roje
ctio
n fo
r the
per
iod
from
_
___
/ ___
_ /
20__
__
till
___
_ / _
___
/ 20
____
Nam
e of
the
busi
ness
: ___
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
_ Co
ntac
t add
ress
: ___
____
____
____
____
____
____
____
____
____
____
____
Ty
pe o
f bus
ines
s:
•M
anuf
actu
rer o
f the
follo
win
g go
od(s
):
•Se
rvic
e op
erat
or to
pro
vide
the
follo
win
g se
rvic
e(s)
:
•Re
taile
r run
ning
the
follo
win
g ty
pe o
f sho
p:
•W
hole
sale
r run
ning
the
follo
win
g w
hole
sale
bus
ines
s:
•O
ther
(ple
ase
spec
ify):
__
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
Q
ualifi
catio
ns a
nd e
xper
ienc
e in
att
ache
d CV
s
:
S
ourc
es o
f sta
rt-u
p ca
pita
l:
Am
ount
($):
Cust
omer
s: _
____
____
____
____
____
____
____
____
____
____
____
____
___
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
___
St
aff:
____
____
____
____
____
____
____
____
____
____
____
____
____
____
_
___
____
____
____
____
____
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____
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____
___
___
____
____
____
____
____
____
____
____
____
____
____
____
____
____
___
Tele
phon
e: _
____
____
____
____
____
____
____
____
____
____
___
Lega
l for
m: _
____
____
____
____
____
____
____
____
____
____
____
Ow
ners
:___
____
____
____
____
____
____
____
____
____
____
__
_
____
____
____
____
____
____
____
____
____
____
____
Man
ager
s: _
____
____
____
____
____
____
____
____
____
____
___
_
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__
02 | SYB Business Plan booklet
1. BUSIN
ESS IDEA
Nam
e of the business: ____________________________________________________________________________________________________________
Type of business:
Manufacturer
Service operator Retailer Wholesaler O
ther: ___________________________________________________
The business is going to produce the following products: _____________________________________________________________________________
_______________________________________________________________________________________________________________________________
The customers w
ill be: ___________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
The business will sell in the follow
ing ways: _________________________________________________________________________________________
_______________________________________________________________________________________________________________________________ The business w
ill satisfy the following needs of the custom
ers: ________________________________________________________________________
_______________________________________________________________________________________________________________________________
My personal m
otivation to retain this business idea: _________________________________________________________________________________
SYB Business Plan booklet | 03
Nam
e of the business: ____________________________________________________________________________________________________________
Type of business:
Manufacturer
Service operator Retailer Wholesaler O
ther: ___________________________________________________
The business is going to produce the following products: _____________________________________________________________________________
_______________________________________________________________________________________________________________________________
The customers w
ill be: ___________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
The business will sell in the follow
ing ways: _________________________________________________________________________________________
_______________________________________________________________________________________________________________________________ The business w
ill satisfy the following needs of the custom
ers: ________________________________________________________________________
_______________________________________________________________________________________________________________________________
My personal m
otivation to retain this business idea: _________________________________________________________________________________
Prod
ucts
Cust
omer
sN
eeds
and
pre
fere
nces
of
cust
omer
sCo
mpe
tito
rsG
aps
(tha
t com
peti
tors
ha
ve n
ot fu
lfille
d)Pr
oduc
t 1:
Prod
uct 2
:
Prod
uct 3
:
Prod
uct 4
:
2.1
MA
RKET
RES
EARC
H
04 | SYB Business Plan booklet
2.2 MA
RKETIN
G PLA
N
Product
Good, service or range of products:
1.______________________2. ______________________
3. ______________________4. ______________________
Quality
Colour
Size
Packaging
Certification
SYB Business Plan booklet | 05
2.3
MA
RKET
ING
PLA
N
Pric
e
Goo
d, s
ervi
ce o
r ran
ge o
f pro
duct
s:
1.__
____
____
____
____
__2.
___
____
____
____
____
_3.
___
____
____
____
____
_4.
___
____
____
____
____
_
Cost
The
pric
e th
at c
usto
mer
s ar
e w
illin
g to
pa
y
Com
peti
tors
’ pri
ces
Pric
e
Reas
ons
for s
etti
ng th
is p
rice
Dis
coun
ts w
ill b
e gi
ven
to th
e fo
llow
ing
cust
omer
s
Reas
on fo
r giv
ing
disc
ount
s
Cred
it w
ill b
e gi
ven
to th
e fo
llow
ing
cust
omer
s
Reas
on fo
r giv
ing
cred
it
06 | SYB Business Plan booklet
2.4 MA
RKETING
PLAN
Place
Location: _______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
This location is chosen for the following reasons:
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
The monthly cost of this location is: ____________________( →
section 6.3) This cost includes: _________________________________________
Method of distribution:
The business will sell to:
Direct
Retail
W
holesale
O
thers (please specify): __________________________________________
This method of distribution is chosen for the follow
ing reason:
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
SYB Business Plan booklet | 07
Mea
nsD
etai
lsCo
sts
Dir
ect m
arke
ting
Adv
erti
sing
Publ
icit
y
Sale
s pr
omot
ion
Tota
l pro
mot
ion
cost
s ( →
sec
tion
6.3
)
2.5
MA
RKET
ING
PLA
NPr
omot
ion
08 | SYB Business Plan booklet
2.6 MA
RKETING
PLAN
People
Position Recruiting criteria
Training plan
SYB Business Plan booklet | 09
2.7
MA
RKET
ING
PLA
NPr
oces
s
Step
sD
escr
ipti
on
1. 2. 3. 4. 5. 6. 7.
10 | SYB Business Plan booklet
2.8 MA
RKETING
PLAN
Physical Evidence
Physical EvidenceD
escription
Offi
ce premises and interior decoration
Internet presence and website
Packaging
Signage
Employee uniform
s
Business cards
Mail boxes, etc.
SYB Business Plan booklet | 11
3. S
ALE
S ES
TIM
ATIO
N
Prod
uct
Dis
trib
utio
nJa
nFe
bM
arA
prM
ayJu
nJu
lA
ugSe
pO
ctN
ovD
ecTO
TAL
1.D
irect
Reta
il
.....
Tota
l
2.D
irect
Reta
il
.....
Tota
l
3.D
irect
Reta
il
.....
Tota
l
4.D
irect
Reta
il
.....
Tota
l
Tota
l sal
es v
olum
e
Tota
l sal
es in
the
mar
ket
Mar
ket s
hare
12 | SYB Business Plan booklet
4.1 ORG
AN
IZATION
STRUCTU
RE
Tasks and responsibilitiesPosition
Staff
1.2.3.4.5.6.7.
SYB Business Plan booklet | 13
4.2
STA
FF R
EQU
IREM
ENTS
AN
D C
OST
S
Task
Requ
ired
ski
lls a
nd e
xper
ienc
ePe
rfor
med
by
Mon
thly
pay
Cont
ribu
tion
s to
pe
nsio
n fu
nd a
nd h
ealt
h in
sura
nce
Tota
l num
ber o
f per
man
ent s
taff To
tal s
taff
cos
t per
mon
th ( →
Sec
tion
6.3
)
14 | SYB Business Plan booklet
5.1 LEGA
L FORM
OF BU
SINESS
Nam
e: ___________________________________________________
Position in the business: ____________________________________
Description of skills:
__________________________________________________________
__________________________________________________________
__________________________________________________________
Relevant experience:
__________________________________________________________
__________________________________________________________
__________________________________________________________
The owners w
ill be:
The business will operate as a:
Sole Proprietorship Partnership
Cooperative
Limited Com
pany
O
ther: __________________________
The reason for choosing this form of business is:
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
Nam
e: ___________________________________________________
Position in the business: ____________________________________
Description of skills:
__________________________________________________________
__________________________________________________________
__________________________________________________________
Relevant experience:
__________________________________________________________
__________________________________________________________
__________________________________________________________
SYB Business Plan booklet | 15
5.2
LEG
AL
RESP
ON
SIBI
LITI
ES A
ND
INSU
RAN
CE
The
follo
win
g ta
xes
appl
y to
the
busi
ness
: _
____
____
____
____
____
____
____
____
____
____
____
____
____
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__
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____
____
____
____
____
____
____
____
___
____
____
____
____
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____
____
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____
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____
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____
____
____
____
____
____
____
____
____
____
____
___
The
follo
win
g re
gula
tions
app
ly to
the
empl
oyee
s: _
____
____
____
____
____
____
____
____
____
____
____
____
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___
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____
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____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
___
The
busi
ness
will
nee
d th
e fo
llow
ing
licen
ces
and
perm
its:
Co
st:
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
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____
__
___
____
____
____
____
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____
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____
____
____
____
____
____
____
____
____
____
____
____
____
____
__
___
____
____
____
____
____
____
The
busi
ness
will
hav
e th
e fo
llow
ing
insu
ranc
e:
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
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____
____
__
___
____
____
____
____
____
____
____
____
____
____
____
____
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____
____
____
____
____
____
____
____
____
____
____
____
____
__
___
____
____
____
____
____
____
Oth
er le
gal r
espo
nsib
ilitie
s of
the
busi
ness
:
____
____
____
____
____
____
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____
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___
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16 | SYB Business Plan booklet
6.1 PROD
UCT CO
STING
FORM
(for m
anufacturers and service operators)
12
34
InputCost of purchase
Estimated
quantity per itemEstim
ated costper item
Estimated Variable Cost per item
(1) (→ section 6.5)
Estimated total Fixed Cost per m
onth (2) (see section 6.3)
Estimated total Variable Cost of the business per m
onth (3) (see section 6.5)
Fixed Cost per Variable Cost (4) = (2)/(3)
Estimated Fixed Cost per item
(5) = (4) x (1)
Product 1:
1. VARIA
BLE COST PER ITEM
2. FIXED CO
ST PER ITEM
3. TOTA
L COST PER ITEM
(6) = (1) + (5)
SYB Business Plan booklet | 17
6.1
PRO
DU
CT C
OST
ING
FO
RM
(for m
anuf
actu
rers
and
ser
vice
ope
rato
rs)
12
34
Inpu
tCo
st o
f pur
chas
e ($
) Es
tim
ated
qu
anti
ty p
er it
emEs
tim
ated
cos
tpe
r ite
m ($
)
Esti
mat
ed V
aria
ble
Cost
per
item
($) (
1) ( →
sec
tion
6.5
)
Estim
ated
tota
l Fix
ed C
ost p
er m
onth
($) (
2) (s
ee s
ecti
on 6
.3)
Estim
ated
tota
l Var
iabl
e Co
st o
f the
who
le b
usin
ess
per m
onth
($) (
3) (s
ee s
ecti
on 6
.5)
Fixe
d Co
st p
er V
aria
ble
Cost
(4) =
(2)/
(3)
Esti
mat
ed F
ixed
Cos
t per
item
($) (
5) =
(4) x
(1)
Prod
uct 2
:1.
V
ARI
ABL
E CO
ST P
ER IT
EM
2.
FIX
ED C
OST
PER
ITEM
3.
TO
TAL
COST
PER
ITEM
($) (
6) =
(1) +
(5)
18 | SYB Business Plan booklet
6.1 PROD
UCT CO
STING
FORM
(for m
anufacturers and service operators)
12
34
InputCost of purchase
($)Estim
ated quantity per item
Estimated cost
per item ($)
Estimated Variable Cost per item
($) (1) (→ section 6.5)
Estimated total Fixed Cost per m
onth ($) (2) (see section 6.3)
Estimated total Variable Cost of the business per m
onth ($) (3) (see section 6.5)
Fixed Cost per Variable Cost (4) = (2)/(3)
Estimated Fixed Cost per item
($) (5) = (4) x (1)
Product 3:
1. VARIA
BLE COST PER ITEM
2. FIXED CO
ST PER ITEM
3. TOTA
L COST PER ITEM
($) (6) = (1) + (5)
SYB Business Plan booklet | 19
6.1
PRO
DU
CT C
OST
ING
FO
RM
(for m
anuf
actu
rers
and
ser
vice
ope
rato
rs)
12
34
Inpu
tCo
st o
f pur
chas
e ($
)Es
tim
ated
qu
anti
ty p
er it
emEs
tim
ated
cos
tpe
r ite
m ($
)
Esti
mat
ed V
aria
ble
Cost
per
item
($) (
1) ( →
sec
tion
6.5
)
Estim
ated
tota
l Fix
ed C
ost p
er m
onth
($) (
2) (s
ee s
ecti
on 6
.3)
Estim
ated
tota
l Var
iabl
e Co
st o
f the
bus
ines
s pe
r mon
th ($
) (3)
(see
sec
tion
6.5
)
Fixe
d Co
st p
er V
aria
ble
Cost
(4) =
(2)/
(3)
Esti
mat
ed F
ixed
Cos
t per
item
($) (
5) =
(4) x
(1)
Prod
uct 4
:
1.
VA
RIA
BLE
COST
PER
ITEM
2.
FIX
ED C
OST
PER
ITEM
3.
TO
TAL
COST
PER
ITEM
($) (
6) =
(1) +
(5)
20 | SYB Business Plan booklet
6.2 PROD
UCT CO
STING
FORM
(for retailers and w
holesalers)
FIXED CO
ST CHA
RGE (%
)
TOTA
L FIXED CO
ST PER MO
NTH
(2) (see section 6.3)=
x 100=
%TO
TAL VA
RIABLE CO
ST PER MO
NTH
(3) (see section 6.6)FIXED
COST CH
ARG
E (4)
12
3
ProductVariable Cost per item
($) (1)Fixed Cost per item
($)(5) = (1) x (4)
Total Cost per item ($)
(6) = (1) + (5)
SYB Business Plan booklet | 21
6.3
FIX
ED C
OST
FO
RM
Det
ails
Cost
per
mon
th ($
)
Rent
(see
sec
tion
2.4
)
Elec
tric
ity a
nd w
ater
incl
udin
g w
aste
wat
er
Lice
nces
Insu
ranc
e
Labo
ur (s
ee s
ecti
on 4
.2)
Cons
umab
les
incl
udin
g re
cycl
ing
and
disp
osal
Dep
reci
atio
n ( s
ee s
ecti
on 6
.4)
Tran
spor
t
Repa
irs
Mar
ketin
g (p
rom
otio
n) c
osts
(see
sec
tion
2.5
)
Tota
l Fix
ed C
ost p
er m
onth
22 | SYB Business Plan booklet
6.4 DEPRECIATIO
N FO
RM
Equipment
Estimated cost of purchase ($)
Estimated life of the equipm
entD
epreciation per year ($)
Total
Depreciation per m
onth
SYB Business Plan booklet | 23
6.5
TO
TAL
VARI
ABL
E CO
ST P
ER M
ON
TH
Prod
ucts
Qua
ntit
y pr
oduc
ed p
er m
onth
(see
sec
tion
3)
Vari
able
Cos
t per
item
($)
(see
sec
tion
6.1
)To
tal V
aria
ble
Cost
per
mon
th ($
)
Prod
uct 1
:
Prod
uct 2
:
Prod
uct 3
:
Prod
uct 4
:
Tota
l Var
iabl
e Co
st p
er m
onth
24 | SYB Business Plan booklet
6.6 MO
NTH
LY PURCH
ASE FO
RM
ProductEstim
ated number of item
s sold per m
onth ($) (see section 3)Variable Cost per item
(purchase price) ($)
Total Variable Cost per m
onth ($)
Total Variable Cost per month
SYB Business Plan booklet | 25
7.1
SA
LES
PLA
N
Prod
uct
Det
ails
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
Prod
uct 1
:Sa
le v
olum
e
Sale
s pr
ice
($)
Sale
s va
lue
($) (
1)
Prod
uct 2
:Sa
le v
olum
e
Sale
s pr
ice
($)
Sale
s va
lue
($) (
2)
Prod
uct 3
:Sa
le v
olum
e
Sale
s pr
ice
($)
Sale
s va
lue
($) (
3)
Prod
uct 4
:Sa
le v
olum
e
Sale
s pr
ice
($)
Sale
s va
lue
($) (
4)
Tota
l sal
es v
alue
($)
(5) =
(1) +
(2) +
(3) +
(4)
26 | SYB Business Plan booklet
7.2 COST PLA
N
ProductD
etailsJan
FebM
arA
prM
ayJun
JulyA
ugSep
Oct
Nov
Dec
Total
Product 1:Production volum
e
Variable Cost per item ($)
Total Variable Cost ($) (1)
Product 2:Production volum
e
Variable Cost per item ($)
Total Variable Cost ($) (2)
Product 3:Production volum
e
Variable Cost per item ($)
Total Variable Cost ($) (3)
Product 4:Production volum
e
Variable Cost per item ($)
Total Variable Cost ($) (4)
Total Variable Cost of the business ($) (5) = (1) + (2) + (3) + (4)
Total Fixed Cost ($) (6)
Total cost ($) (7) = (5) + (6)
SYB Business Plan booklet | 27
7.3
PRO
FIT
PLA
N(U
nit:
)
Det
ails
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
Tota
l sal
es v
alue
(1)
(see
sec
tion
7.1
)
Tota
l Var
iabl
e Co
st (2
)(s
ee s
ecti
on 7
.2)
Gro
ss P
rofit
(3
) = (1
) – (2
)
Tota
l Fix
ed C
ost (
4)
Net
Pro
fit
(5) =
(3) –
(4)
28 | SYB Business Plan booklet
7.4 CASH
FLOW
PLAN
(Unit: )
Details
JanFeb
Mar
Apr
May
JunJul
Aug
SepO
ctN
ovD
ec
CASH IN
1. Cash at the beginning of the m
onth (1)
2. Cash from cash sales
3. Cash from credit sales
4. Other cash in
5. Total cash in (2)
CASH OUT
6. Purchase of goods
7. Payment of w
ages
8. Purchase of equipment
9. Loan repayment
10. Other paym
ents
11. Total cash out (3)
12. Cash at month end
(4) = (1) + (2) - (3)
SYB Business Plan booklet | 29
8. REQUIRED START-UP CAPITAL
For the period from: _______________________ to: _______________________
(Unit: )
INVESTMENTS Amount
Business premises
• Construction or purchase of a building
• Conversion or reconstruction of business premises
Equipment
• Machinery and Tools
• Furniture
WORKING CAPITAL
Stock of raw materials or finished goods
Licenses and fees
Marketing expenses
Salaries
Rent
Electricity and water
Contingency for emergency
TOTAL START-UP CAPITAL
30 | SYB Business Plan booklet
9.1 SOURCES OF START-UP CAPITAL( Unit: )
Amount
Required start-up capital
Sources of start-up capital
• Owner’s equity
• Other sources
Total (must be the same amount as the required start-up capital)
Collateral (if applying for a loan)
SYB Business Plan booklet | 31
9.2
LOA
N R
EPAY
MEN
T SC
HED
ULE
Loa
n pr
ovid
er:
___
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
__
Tota
l am
ount
bor
row
ed:
____
____
____
___
Loan
per
iod:
__
____
____
____
_
Inst
alm
ent p
erio
d: _
____
____
____
__
Int
eres
t rat
e: _
____
____
____
__
G
race
per
iod:
___
____
____
____
1s
t yea
r cap
ital c
ost:
___
____
____
____
( s
ee s
ecti
on 7
.2)
In
sura
nce
polic
y: _
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
_
Inst
alm
ent p
erio
dO
utst
andi
ng c
apit
alIn
stal
men
tCa
pita
l rep
aym
ent
Inte
rest
Insu
ranc
e
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
11.
12.
Tota
l
This English version was developed by ILO
Country adaptation by:xxxxxxxxxxxxxxxx
Design and lay-out by:xxxxxxxxxxxxxxxx
Edited by:xxxxxxxxxxxxxxxx
Reproduced by:xxxxxxxxxxxxxxxx
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