Business Plan Handbook: Practical guide to create a business plan
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About this ebook
The manual describes basic requirements on a business plan and guides the reader step by step during the elaboration.
The requirements are oriented around scientifically recognized methods, dominant approaches in practice and legal guidelines.
As a result of the elaboration, one receives a detailed assessment of the feasibility of a business idea.
Arthur Lämmle
The author has special expertise in management and marketing.
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Business Plan Handbook - Arthur Lämmle
Table of contents
1. Introduction
2. General requirements
Requirements on a company presentation
3. Company presentation
3.1 Starting point
3.2 Business idea
3.2.1 Key products and services
3.2.2 Customer value
3.3 Company´s vision and missions
Requirements on factory and operating equipment
4. Factory and operating equipment
4.1 Production factors
4.1.1 Business premises
4.1.2 Factory equipment
4.1.3 Operting equipment
4.1.4 Core competences
4.2 Legal requirements
Requirements on management and organization.
5. Management and organization
5.1 Management or founding team
5.2 Organizational structure and process
5.3 Legal form
Requirements on market and competitiors
6. Market and competitors
6.1 Market analysis
6.2 Competitive analysis
6.3 Customer analysis
Requirements on a marketing concept
7. Marketing concept
7.1 Marketing objectives
7.2 Marketing strategy
7.2.1 Product and market strategy
7.2.2 Competitive strategy
7.3 Marketing mix
7.3.1 Product and performance policy
7.3.2 Price policy
7.3.3 Distribution policy
7.3.4 Communication policy
Requirements on a SWOT-Analyse
8. SWOT-Analysis
Requirements on financial planning and executive summary
9. Financial planning
9.1 Capital requirements and finance planning
9.2 Profit and loss account
9.3 Liquidity planning
9.4 Complementary planning
9.4.1 Turnover and sales planning
9.4.2 Investment and depreciation planning
9.4.3 Personnel planning
9.4.4 Privat demand
10. Executive summary
11. Summary
12. Bibliography
13. List of tables
14. List of figures
1. Introduction
The creation of a business concept (business plan) for a business idea is not only reserved for large companies or corporate consultations but also for small enterprises and private individuals. In addition, the elaboration of such a business concept is not bound to any industry.
This results in countless application possibilities for business concepts and just as broadly as the different possibilities are, is the scope laid down in the elaboration.
The overall plan includes a complete view of input, output, performance, profitability, liquidity, legal and tax-related aspects, as well as an assessment of the potential, the business opportunities, and risks over a long period of time.¹
A business plan applies not only to internal but also to external stakeholder groups as a complete and plausible concept to check the feasibility of a business idea or project.
If business concepts (business plans) are feasible, then they are also being used as standard instruments to attract lenders, employees, customers, long-term business partners, or successors.
In practice, there are countless books that can be used in the editing process, but only a few manuals which provide a clear overview of the topics and are able to guide you through the process.
But when it comes to successfully implementing a project with the immense use of time, resources, and human workforce, it is important to have a manual that briefly presents the necessary requirements and also describes important recommendations for action.
The following document is a business plan handbook which not only guides the reader step by step through the process in order to create a holistic business concept but also taking professional standards into account.
Professional standards are understood as scientifically recognized methods, or are based on dominant approaches in practice, or orientate themself on the legislator's guidelines. Therefor one will asure an objetive and a realistic approach.
At the beginning general requirements or so-called principles which are essential for a business plan are clarified in order to deal with the actual requirements of a business plan in the main part. The business plan can be divided into three areas.
The first part describes the company and consists of the following chapters: company presentation, factory and operating equipment, management and organization, market and competitors.
In the second part the right strategies are developed by using a marketing concept and a SWOT-Analysis.
In the third part an economic approach takes place. The so-called financial plan consist of a opening balance sheet, profit and loss account, as well as liquidity planning.
In the end all relevant information and facts are presented in an Executive Summary.
The requirements for a business plan are described using the following central questions which are addressed in each chapter as required:
What needs to be done?
Why does it have to be done?
How is it done?
What is the result?
Where is the result taken into account in the business plan or financial plan?
What further literature can be used?
¹ Kubicek, Herbert; Brückner, Steffen (2009): p. 1
2. General requirements²
General requirements are not tied to the content but rather define principles that a business plan has to fulfill in order to be a professional and meaningful business concept. In the following are nine general requirements briefly described.
At the external appearance a great deal of care and accuracy is given.