Considers issues financial security activities of enterprises, firms, organizations and the most effective use of available financial resources based on an assessment of the current financial information and forecasting volumes of sales of goods and services in markets in subsequent periods.

The financial plan is developed in the form of the following forecast financial documents:

• forecast financial results;
• motion design Money;
• forecast balance of the enterprise.

As a rule, the forecast period covers 3-5 years. Let's consider the sequence of designs using the same example of an enterprise that has already worked in the food production sector and wants to produce the new kind products. He is interested in how the results of activities will develop in the future, taking into account the new production program.

Forecast of financial results

The purpose of the forecast of financial results is to present the prospects for the enterprise’s activities from the point of view of profitability (Table 1). Investors will be especially interested in the level of profitability in the coming period, as they can see what share of the company's profits they will receive.

1st, 2nd year, etc. — these are the years of the forecast period, starting from the subsequent year in relation to the year of development of the business plan (base year).

The starting point for drawing up this forecast is planning sales volumes in physical and in value terms. In this case, calculations are carried out for all types of products, and then summarized into the result presented in table. 1 (line 1).

Subtracting from net sales, we get gross profit. Cost indicators have already been calculated in the section “ Production plan» the business plan under consideration.

Table 1. Forecast of financial results, thousand rubles.

Operating costs include the costs of developing a new type of product, carrying out marketing research, administrative expenses and sales costs.

The indicator “Balance Sheet Profit” (line 6) is obtained by subtracting operating costs and interest paid from gross profit.

Taxes on profits in our example amount to a significant amount - 50% of book profit minus the amount of carried forward past losses (negative profit). The amounts of transferred losses are determined by adding retained earnings last year (if it is negative) to net profit current year.

The difference between book profit (line 6) and the corresponding amount of income tax paid (line 7) gives the net profit indicator (line 8).

This indicator, along with indicators of net sales and cost products sold are fundamental for further analysis of the dynamics of possible changes in the financial situation over the five-year period.

As a rule, such calculations are multivariate in nature, depending on the expected sales volume, prices, production costs (optimistic forecast, pessimistic, average).

Cash flow design

This projection does not reflect income and expenses, but the actual receipt of funds and their transfer (Table 2). That is why the final figure for projecting cash flows reflects the cash flow balance of the enterprise. The forecast of financial results can be transformed into a cash flow projection through a number of adjustments.

The projection of financial results shows the estimated values ​​of sales income and net profit. In contrast to this cash flow reflects the actual receipt of sales revenue. To move from actual to estimated indicators, it is necessary to take into account the expected timing of receipt of sales payments.

If the forecast of financial results reflects the costs incurred in a given period, then the cash flow projection shows the actual payment of these costs. It should be noted that some costs may be covered immediately, while others may be covered over a certain period of time. To coordinate indicators, you need to understand the nature of the enterprise's credit policy.

It should be borne in mind that in the initial period of the enterprise’s existence, its cash position will be much more important than profitability, since it is this factor that most accurately characterizes its viability.

Table 2. Cash flow design, thousand rubles.

The cash flow projection reflects the receipt of all money from all sources, including not only proceeds from the sale of products, but also proceeds from the sale of shares or borrowed funds from the sale of certain assets.

In our example, it is assumed that the minimum cash balance will be 7 thousand rubles. The income of funds is planned from proceeds from sales of manufactured products (line 1) and proceeds from the sale of shares of the enterprise in the first two years of the forecast period (225 thousand rubles and 125 thousand rubles, respectively). The level of revenue from sales will depend on the nature of settlements with buyers of products.

When planning the expenditure of funds, the amount of operating costs, payment of direct labor costs, and the raw materials used (depending on the volume and range of products produced) are planned.

Line 5 “Capital investments” reflects the expenditure of funds to replenish fixed assets (purchase of equipment, etc.) in the volumes provided for in the design of the “Production Plan” section.

In our example, production development in the forecast period will occur due to own funds enterprises, their replenishment through additional issue of shares, as well as short-term loans. Long-term lending is not provided, so line 6 contains zero values ​​for this indicator. Payment of interest on loans (line 7) is carried out only on short-term loans, taking into account the terms of the loan.

Having calculated the income and expenditure of funds by year, we obtain such an important indicator as net cash flow (line 8), as well as the balance of cash turnover (line 9). Taking into account the need to maintain reserve funds (last line) and the volume of repayment of short-term loans already taken, it is possible to calculate the required volume of loans for the forecast periods.

When projecting cash flow, keep the following in mind:

• the uncertainty of most financial and other projections increases with the expansion of the time range: for the first 12-24 months, monthly and quarterly projections are quite acceptable, for the period average duration it is more expedient to carry out quarterly, and for a long-term period - annual projections;
• When determining the amount of funds to start production of new products, it is almost impossible to calculate the amount of working capital required without monthly cash flow projections.

Calculating monthly cash flow can become the basis for developing a number of goals that make it possible to manage an enterprise and correctly evaluate the results actually achieved by it.

Enterprise balance sheet design

As you know, the balance sheet does not reflect the results of an enterprise’s activities for any period of time, but represents its instant “snapshot”, showing from a financial point of view its strengths and weak sides on this moment. The balance sheet brings together the company's assets (what it has), its liabilities (how much it owes and to whom), as well as its equity capital.

Projected balance sheets are compiled, as a rule, at the end of each year of the forecast five-year period (Table 3). These balances are compiled on the basis of the initial balance sheet of the base year, taking into account the expected features of the development of the enterprise in the forecast period (changes in financial results, operating characteristics, raising own and borrowed funds, etc.).

It is believed that this document is less important than projections of financial results and cash flows, but it is the forecast that is carefully studied by specialists (lenders, investors) in order to assess what amounts will be invested in assets and at the expense of what liabilities.

When preparing balance sheet designs, it is necessary to pay attention to Special attention for the following features:

• even if the company is just starting to operate, some part of the assets must be formed from its own funds;
• share is of great importance for creditors and investors equity, since significant financial obligations of this kind will indicate the seriousness of intentions to develop entrepreneurship;
• the level of balance sheet liquidity plays a significant role, since with sufficient liquidity, an enterprise can afford a more maneuverable policy.

Table 3. Projection of balance sheet indicators by year, thousand rubles.

When designing the balance sheet, it was taken into account that the item “Cash” includes short-term investments, and their level is maintained by the minimum balance (7 thousand rubles) by attracting short-term loans. Fixed assets include capital investments aimed at purchasing equipment that is depreciable over five years.

When designing liabilities, the need to obtain short-term loans to finance cash deficits and maintain a minimum balance is taken into account. Own capital includes the available initial investments (55 thousand rubles) of the co-founders of the enterprise, as well as the planned issue of shares, which in the first and second years of the forecast period can provide the necessary influx of funds for the successful launch of this production.

Retained earnings include gains and losses from the first year. Previous costs are included in pre-production costs and are planned to be reimbursed over 10 years in equal installments.

After completing the designs for the financial section of the business plan, they move on to an express analysis of the financial activities of the enterprise during the forecast period.

Express analysis of predicted indicators

The financial plan is the most important section of business plans, which are drawn up not only to justify specific investment programs, but also to manage current and strategic financial activities enterprises.

At the same time very important stage financial planning is to carry out serious analytical work by calculating the most important relative indicators(financial ratios), the dynamic series of which make it possible to determine trends in the development of the financial situation at the enterprise when making specific decisions (in our case, when releasing new products).

Financial ratios are calculated on the basis of data obtained during the design and comprehensively characterize the project under consideration. As a rule, at this stage of forecasting, the most important indicators are calculated, giving an idea of ​​the level of solvency and profitability of the enterprise in the period under review.

The purpose of this kind of express analysis is to present in the most concrete form the development trends of the enterprise in the conditions of the declared program of action, making a conclusion about the feasibility (inexpediency) of implementing this project. Financial ratios calculated based on the design results are included in the financial summary table (Table 5) and can significantly influence the opinions of potential creditors and investors.

Here are some indicators that are calculated to assess the projected results of an enterprise. These include: liquidity indicators, characterizing the ability to repay short-term debt; indicators characterizing fund management, — the period of inventory turnover, accounts receivable, period of repayment of accounts payable (Table 4).

For rate financial stability enterprise or the degree of dependence on debt obligations, the ratio of borrowed and equity funds is calculated. It allows you to judge the stability of the enterprise’s position and its ability to attract additional funds.

Table 4. Design of financial ratios

Profitability indicators include profit margin (the ratio of net profit to net sales), return on equity (the ratio of net profit to equity) and return on assets (the ratio of net profit to the total assets of the enterprise).

Financial ratios characterizing the profitability of the enterprise, the expected level of solvency, along with other important indicators of the enterprise’s activity, are included in the financial part of the summary business plan(Section I).

For our example, we present the financial summary indicators in table. 5. Forecast indicators of net sales and net profit for the coming period show positive dynamics in the development of the enterprise (increase in sales volume by the fifth year by more than four times, net profit - from negative values ​​in the first year of the period (-190 thousand rubles) to a fairly high value in the last year (+317 thousand rubles). The conclusions about the good prospects for the development of the enterprise in achieving the goal (production of a new type of product) are supported by the values ​​of the calculated financial ratios (the rate of profit increases from 0.0 to 11.2%; profitability equity - from 0.0 to 53.6%; return on assets - from 0.0 to 36.2%).

From those given in financial section business calculation plan shows that the level of current balance sheet liquidity is unstable, however, starting from the fourth year of the forecast period, its values ​​exceed the standard level.

Table 5. Financial summary

One of the most important indicators is the ratio of borrowed and equity funds (see Table 5). In the second and third years, it is planned to increase this indicator, and in the third year to 156.1%, which reflects the company’s tactics of forced short-term borrowing to cover the increasing volumes of working capital. However, in the fourth and fifth years this figure decreases noticeably.

The above calculations suggest that the values ​​of financial ratios in the fourth and fifth years indicate good prospects for the development of the enterprise. In the first two years of its activity, financial difficulties will be quite noticeable, although a correctly defined borrowing policy while maintaining a sufficient level of liquidity will allow them to be overcome.

Sometimes a financial plan is concluded with a break-even analysis to show what the sales volume must be for the enterprise to break even. Such an analysis has a certain significance for potential creditors of the enterprise.

Term business plan came from the English expression business plan. A business plan is a structured document describing the stages of development of a company, its main activities, its strategies and risks. At its core business plan- this is a road map designed to lead a business to a planned goal, following the planned routes, taking into account intermediate stages, and shows the results obtained as a result.

💡 Should I write a business plan or download a ready-made one?

Often, beginning entrepreneurs when starting a business are faced with the question of downloading a business plan or writing your own? Of course, if you have sufficient experience, it is better to write your own unique business plan. True, not many entrepreneurs who are thinking about starting a business for the first time have the skill to do such activities. In this case, it is better to keep in mind that you need to write a business plan if your business:

• unique
• requires a lot of calculations
• implies non-standard stages of development
• implies non-standard risks
• there are non-standard format requirements, for example from a potential investor

In most cases, when opening a small business, it is quite possible to use a ready-made business plan from a trusted source, of course, with its modification according to your data.

💡 Where can I get a ready-made business plan?

There are a huge number of paid and free ones on the Internet. business plans. Despite the greater variety, we recommend using the business plans presented on our portal. All business plans are provided absolutely free of charge and contain detailed financial calculations and take risks into account. In addition, the portal presents a huge number of business ideas structured by areas of activity.

Conducting trainings with psychological maps. 35 atmospheric trainings. Turnkey work training. Everything you need to open your own Psychological Salon.

Legal aspects, equipment selection, assortment formation, premises requirements, production processes, sales Full financial calculations.

After completing this game just once, you will learn how to create viable business ideas from scratch.

Free service online calculations of economic indicators for small businesses

Free service for online calculations of economic indicators for small businesses

The greatest difficulty in independently developing a business plan for entrepreneurs is the “Financial part”.

Especially for entrepreneurs, site project experts have developed a unique online service that facilitates the process of economic calculations.

Using our services, you can:

1. Predict the payback period of any business
2. Calculate the break-even point - the amount of the minimum sales volume below which the business becomes unprofitable
3. Build a detailed financial plan for business development for a period of 5 years

Business payback forecast

Break-even point calculation

Enter just three indicators and plot the break-even point.

Financial plan for business development for 5 years

When developing your own business plan, you will need to calculate the monthly economic indicators of your business for 5 years. This table allows you to make calculations for 60 months. To do this, you will need to fill in all the cells of the tables with red headings (Implementation, Fixed costs, Direct costs (including VAT), Salaries, Assets, Credit).
You can determine the calculation period yourself by filling out not all 60 months, but 6 months, 12, 24, etc. After you enter the data, click the “Run” button, which is located above the tables.

Business valuation

Do you know how much your business is worth?
Yes?
Are you sure?

To find out how your expectations match reality, take an assessment own business online using a program developed specifically for the website project

Calculator for calculating the profitability of this business

What legislative acts Is the hotel regulated? What structures should those wishing to open a hotel and develop the hotel business interact with? The answers to these and other questions are in the material.

Business on targeted leads: searching and selling “warm” clients

The costs of starting a business to find and sell “warm” clients cannot be called high. Renting a room will cost from 30 thousand rubles, setting up an office will cost about 100 thousand, and also about 2...

On average, one plant will require about 35 m2, taking into account that there is access to all plants. Thus, about 280 trees can fit on one hectare. It turns out that for one hec...

Hot baked goods are popular all year round and at any time. To get started, 100 thousand rubles and minimal skills are enough. This a good option mini-business for beginners.

The good thing about the business of installing fire systems is that, gradually developing, you can begin to engage in many additional services related to fire safety and not only safety.

Financial plan. For many new entrepreneurs, this part of writing a business plan seems daunting. The mind immediately imagines complex graphs, long and painstaking hours at the computer, searching for errors that have crept into the calculations out of nowhere, and, of course, nerves and more nerves. Can significantly facilitate the process and even make it enjoyable and exciting mobile app“Business calculations” from the company “1000 ideas”.

The mobile application was created to simplify financial calculations when preparing business plans. It allows you to high accuracy determine all key parameters investment projects. With it you can easily calculate how all the main financial indicators project, including revenue, net profit, fixed and variable costs, payback period, cash flow, and secondary ones. For example, make a more thorough and serious assessment of your project using so-called discounted performance indicators.

Working with the “Business Calculations” application is convenient in that the user can quickly estimate the prospects and profitability of a project by entering and changing the financial parameters of the type of business he has chosen. The final calculation is generated automatically based on user input, divided into nine steps. The results themselves can be viewed both in the application itself and by sending them more detailed version to yourself by email.

We invite you to familiarize yourself step by step with the operation of the “Business Calculations” application using the example of compiling financial plan for the project “Cafe-pancake house”.

Stage 1. Choice of taxation system. First, we introduce the most suitable taxation system. If you do not know which tax system will be less burdensome for your type of activity, you can change the choice after receiving the results, and then compare the final calculations for different systems and rates.

In the case of the pancake cafe, we chose a simplified taxation system, the object of taxation of which is income, and where the rate is 6%.

Stage 2. Entering initial data. After choosing a taxation system, you must enter the initial data: the start date of the project, the start date of sales, the approximate date for reaching the planned sales volumes, as well as the refinancing rate.

If in principle everything is clear with the first three points, then the value of the refinancing rate should be found using the link provided in the application. From January 1, 2016, its value is equal to the key rate of the Central Bank of the Russian Federation on the corresponding date. In any search engine we find the value of the key rate for today. In our case, it turned out to be 9%.

Stage 3. Investment costs. The next step is called “Investment Costs”. In it you must include all the initial costs invested in real estate, for example, in the purchase or renovation of premises, in the purchase and installation of equipment and intangible assets.

In our case, in the “Real Estate” section we will enter the cost of repairing the rented premises (500 thousand rubles), in the “Equipment” column - a list of production and commercial equipment for the production of pancakes (389 thousand rubles), and in “Intangible assets” (115 thousand rubles) - the costs of registering an LLC and obtaining permits from various authorities (SES, Gospozhnadzor), as well as the costs of conducting a starting advertising campaign.

Stages 4-5. Selecting a method for calculating income and entering income. Next, you have to choose one of three methods for calculating income: “Calculation of income from the production and sale of products and services”, “Calculation of income based on the average check amount”, “Calculation of income based on planned monthly revenue”.

The most convenient way is to calculate income based on the average check amount. By varying the size of the average check and the number of customers per day, you can quickly estimate under what conditions the business will be highly profitable, and under what conditions it will not generate much income or even be unprofitable.

Please note that for the indicator of the size of the average check and the number of customers per day, you can set seasonality coefficients by clicking on the corresponding icon on the right and entering percentages between months.

For example, if in summer period the number of pancake buyers is reduced by half, then 50% is entered in the columns “June”, “July” and “August”. At the same time, if 70% more customers buy pancakes in the autumn, then 170% should be recorded in the corresponding months. Similarly, you can vary the size of the average check if it is subject to seasonality.

The simplest option for calculating income is calculating based on planned monthly revenue. It is suitable if you already have an idea of ​​what amount of revenue can serve as your guide. Taking it as 100%, you can also enter seasonality coefficients for planned revenue.

The third option for calculating income is calculation depending on the production and sale of products and services. It is primarily convenient for manufacturing companies. In it, you can calculate revenue by entering planned sales volumes for each product you sell.

To do this, you need to fill in the fields “Product name”, “Unit of measurement”, “Sales cost per unit. rub." and “Sales volume per month, units.” For example, in the case of pancakes, we can separately set sales plans for grilled pancake, pancake with salmon, pancake with salami, pancakes with sweet fillings, and so on. If your product pricing and sales figures vary by season, you also set seasonality factors for these metrics. Once you have completed filling in the data for one product, you can add the next product by clicking on the orange “+” icon.

Stage 6. Variable costs. After filling out your income data, you will be asked to enter your variable costs. The content of this step will depend on which of the three income calculation methods described above you choose. For example, with a simplified entry based on revenue, you will be asked to indicate only a single average amount of variable costs. If you are making calculations based on the size of the average check, then you will need to determine the costs of average bill. If calculations are made for each product separately, then variable costs will need to be indicated for each product.

In our example with a pancake cafe, to simplify the calculation, we took the cost of the most popular grilled pancake on the menu, which costs 135 rubles, as the size of the average check. Having calculated the cost of the ingredients included in one pancake (flour, milk, eggs, sugar, vegetable and butter, chicken meat, onions, tomatoes, cheese and white sauce in the required proportions), and also adding to this the cost of packaging, we determined the cost in the amount of 37 rubles. This amount became our cost for the average bill.

Stage 7. Fixed costs. The next step is called “Fixed costs”. Fixed monthly expenses must be included here. This could be rent, advertising, public utilities, telephony and Internet, stationery, household equipment, depreciation, fuel and lubricants, etc. Much of this you can choose from a pop-up list. If the required column is not available, you can select your option. Fixed expenses also provide the ability to set seasonality coefficients for any expense item.

The key expense items for the pancake cafe were rent, advertising and utility bills (87 thousand rubles). We combined all other minor expenses into the “Other” item (6.8 thousand rubles).

Stage 8. Employees. Next, enter information about the company’s personnel. For convenience, the application is divided into administrative, trading, service, main and accounting. You need to indicate the position of the employee, his wages and the number of employees holding a similar position. If employee salaries vary depending on the season, it is possible to indicate this using seasonality factors.

Accordingly, in the example of a pancake cafe, we include all the necessary administrative personnel in the person of the general director and administrator, the main one in the person of the cooks, the sales personnel in the person of cashiers, and the service personnel in the person of cleaners. For the first time, to reduce costs, we choose a self-service format, so there is no need to include waiters in the service staff. By the way, if you suddenly want to add more employees or make any adjustments to the project after some time, you can always find it in the archive of the “Business Calculations” application.

Stage 9. Loan and other income. At this stage it is necessary to indicate sources starting capital. Namely, how much of your own funds was raised (filled in the “Own funds” section), and how much was borrowed (filled out in the “Credit” column). In the “Loan” section, in addition to the borrowed amount, you must also indicate the interest rate and loan term. If borrowed funds will not be raised, the fields in the “Loan” section should not be filled out. It should also be remembered that the amount of own funds should take into account not only the investment costs indicated at stage 3, but also working capital, necessary to cover losses in the first months of operation.

In our case, the Cafe-Pancake House project will be fully financed from our own funds in the amount of 1,254,000 thousand rubles, 250 thousand of which will be working capital.

Results. Depending on the data you enter, the program will calculate all the main financial indicators made for a three-year perspective, i.e. for 3 years of the project's existence.

At the top of the screen, sometimes you can see a message in red font indicating that your project is unprofitable or some of its indicators cannot be calculated correctly. In this case, especially if the results obtained do not satisfy you either, you can return to any of the 9 stages we described and make adjustments. For example, reduce fixed or variable costs, or increase income items. In this case, the data entered in the fields of other sections will be saved and you will not need to enter them again.

In the results section you can find a brief report that shows annual indicators for revenue, net profit, and variable costs.

From the data presented above, for example, we can see that a pancake cafe, with the parameters we have entered, will be able to bring in up to 1,215 thousand rubles by the time it reaches planned sales volumes. profit (yes, yes, this may not be real, but this is just an example). Moreover, the first month of sales will be unprofitable, requiring the entrepreneur to make additional investments in the amount of almost 160 thousand rubles from the working capital fund.

The payback period, cash balance, and break-even point of the project are also given. From the data obtained for a pancake cafe, we see, for example, that the establishment will pay for itself after 5 months of operation, and its break-even point will be almost 120 thousand rubles.

When you are working on creating a business plan, you must determine the main financial indicators of the project. All of them stem from serious calculations based on taking into account all necessary costs and implementation forecasts. Economics is an unforgiving science, so all calculations will lead you to an accurate understanding of how much you can afford to spend and how much you can earn.

I will try not to drag out all the calculation rules for too long when drawing up a business plan and determine the basic, most necessary data for the calculation. The calculations are based on the naive break-even point, so beloved by economics students. In fact, it divides the entire field into your profits and losses. The conditions under which it is obtained will be your minimum requirements for the project. To begin with, you should take into account absolutely all your opening costs. Here the following must be taken into account:

• costs for registering a legal entity
• purchase of premises
• repair and arrangement
• purchase of equipment and materials
• purchase of technologies or authorship
• expenses related to permits and licenses

Next, we determine all our subsequent expenses in two categories, fixed and variable costs. List fixed costs, which in no way depends on the number of services provided, includes the following items:

• rental costs
• salary (for employees who do not work on a piece-rate basis)
• energy supply, water supply, heating
• connection
• depreciation of equipment and its maintenance
• taxes
• safety

Now let's make a list variable expenses. Here we include the costs associated with the provision of services, those that are directly included in the price:

• material costs
• salary (of employees working on a piece-rate system)
• electricity (if consumption depends on the amount of goods or services)
• logistics (delivery costs)
• connection

Basically, most types of business include wages and materials as variable expenses, but everything depends solely on the type of goods produced or services provided. Carefully consider what expenses will accompany you during each operation, and include them in your business plan. Now let's think about income. As you may have guessed, it is easy to determine the income from one transaction (be it a product or service), you just need to subtract the variable costs of providing them from the price. The problem is that the assortment does not allow us to determine a clear understanding of the profitability indicator, since all your services and goods are different and cost differently. One way to resolve this issue is to use average numbers. In a restaurant and car wash, this will be the average bill. It’s easier in production and in the store, everything is calculated according to the desired level of profitability. It is better to carry out calculations in in electronic format and build them interconnected in order to be able to obtain ready-made results every time the initial data changes. And they will change in order to understand how the payback period or business profitability will change when prices or the number of customers change. If you acted in accordance with my advice when drawing up a business plan, then you can just as easily draw up a schedule like this:

So, the graph shows the monetary value vertically from the quantity of goods produced or services provided. We see lines on the graph permanent And variable expenses(dotted line). Constants remain unchanged, regardless of the flow of clients, and variables, on the contrary, are multiples of it and start from zero. The sum of both types of costs is reflected in red. This allows you to reflect the total expenses of the organization at different workload points. Now, where the green line reflecting income intersects the red one, we get the break-even point. Namely, the same amount of goods and services necessary for the company to have income. Let's move on to the following chart:

Let’s remove all unnecessary stuff and shade the areas of profitability and unprofitability for clarity. Now everything is clear, moving the line down, we get the very minimum amount needed to make money. For ease of understanding, let's rotate the resulting graph. Red indicates the loss zone, green indicates the income zone.

From the above graph it becomes clear that the resulting break-even point is certainly important. But it is in no way a target indicator. To get it, we must predict the payback of the business for a certain period. Let's say you are going to pay back your business in a year, then you should divide your opening costs by 12 months, and you will get the very required level (it is assumed that the schedules are given in a monthly period). Let's draw a dotted line and get the following:

It turns out that to achieve your ROI goals, you must look at the intersection of other lines. Thus, the red cross marks the very necessary level of your consumption of your goods and services, which will ensure all your goals. You can determine the target point at which the payback of the business will fit within a certain time frame, or based on specific expectations and market research, calculate the payback period. Then it's up to you to make calculations at a point or range you define. Be sure to calculate and provide data on any questions that arise. First of all it will be net profit. When calculating for a specific point, you can easily calculate it as the difference in profit and the sum of constants and variable costs. The amount received will reflect your income and will also allow you to determine your profitability and payback period. Profitability is calculated as the ratio of the final cost of your goods and services (for example, per month) to the sum of the costs of their production/provision (the sum of variable and fixed costs). Payback period is calculated as the ratio of the costs required to open to the net profit. Of course, financial calculations in a serious business plan imply more scrupulous work with numbers. Possible sources of attracting investment are taken into account, all main indicators are correlated depending on interest rates on loans and repayment schedules. Without resorting to all the subtleties, we looked at the main indicators financial calculation business plan. I hope this helps in your activities.