Break-even analysis of an economic entity.

Projected balance sheet veterinary business entity.

This document is usually scrutinize professionals commercial banks to assess how much money is planned to invest in various types of assets and liabilities at the expense of any veterinary businessman is going to fund the creation or acquisition of these assets.

Projected balance sheet drawn up at the beginning and end of the planning period (Table 9.17).

Table 9.17 Projected Balance Sheet

On the basis of the balance sheet is made forecast of financial activity of an economic entity by year planning period (Table 9.18).

Table 9.18 Financial performance

Break-even analysis of an economic entity.

What analysis is conducted in order to determine the volume of sales of products for veterinary use (services, works), in which an entity covers their costs without profit, but without incurring losses. Determined break-even point or the threshold of profitability.

To calculate the break-even point, a table 9.19 on the basis of estimates of production costs.

Table 9.19 Calculation of break-even and the stock of financial strength veterinary companies

Breakeven point. It is determined by the following formula:

Р_пост

Т_б/у = 1 - К_пер

where::Т_б/у - breakeven point

Р_пост - fixed costs

К_пер - the proportion of semi-variable costs to sales.

Fixed costs - costs not directly related to the volume of production and volume of provided veterinary services (salary administration and employees, depreciation, maintenance costs).

Variable costs - costs that are dependent on the volume of production or sales of goods or services for veterinary use (raw materials, wages, veterinary workers, workers, staff).

The stock of financial strength is calculated as the difference between sales of the analyzed year and break-even point.

The business plan calculation should be illustrated by plotting

Figure 9.2 Schedule determining break-even point

where Q - volume of sales, T - total costs.

Funding strategy

With the development of this sub-section is necessary to determine the amount of funds required for the project, sources of financing and terms of the total return on investment.

Plan income can be expressed in the form of tables 9.20

Table 9.20 The plan of income and expenses

Investment needs can be issued in the form of tables 9.21

Table 9.21 Investment needs and sources of funding

A schedule of repayment of the loan and interest. This can be expressed in the form of tables 9.22

Table 9.22 investment loan repayment schedule (tenge)

Conclusion

Under market economic conditions there is an urgent need for a business plan that will allow veterinarians, carries on business:

- Effectively manage the veterinary business;

- To evaluate the strengths and weaknesses of the business;

- To overcome all the challenges put forward by the economic situation in the market;

- Define the objectives of its business entity, and set goals for the future to himself;

- Understand how to implement the goals and objectives;

- Beat the competition;

- Get more investment to expand the production activities.

The business plan for the business entity engaged in the veterinary business activities include:

1. Cover Sheet;

2.Rezyume;

3. The cost of the project;

4. The implementation phase of the project;

5. Organizational plan.

6. The staff and management.

7.Analiz market of veterinary products (services, works).

8.Plan production.

9. Marketing Plan.

10. Risks.

11. The financial plan and financial strategy

Each of the sections of the business plan has its own characteristics in the preparation and the importance of doing business.

When preparing a business plan must be tailored to the specific real situations taking place in the market of veterinary products and services. It is not permissible embellishment of reality.

It is important to estimate the real competitors.

When developing a business plan should emphasize the preparation of a financial plan, to govern the financial strategy and analysis of break-even project.

Control questions

1. The value of the goal and objectives of the business plan.

2. Classification of business plans.

3. Structure of the business plan.

4. The procedure for preparation of the organizational plan.

5. The procedure for preparation of the production plan.

6. Procedure for the preparation of a marketing plan.

7. The procedure for preparation of the financial plan.

CHAPTER 10

Date: 2016-01-03; view: 827