Open AccessTHEORATICAL ASPECTS OF BUSINESS PLANNING
Author(s) -
Svitlana Gutkevych,
Oksana Zanozovska
Publication year - 2021
Publication title -
ìntelekt xxi
Language(s) - English
Resource type - Journals
eISSN - 2707-6164
pISSN - 2415-8801
DOI - 10.32782/2415-8801/2021-1.15
Subject(s) - business plan , business , plan (archaeology) , finance , business risks , equity (law) , resource (disambiguation) , equity capital , financial plan , investment (military) , financial risk , development plan , industrial organization , risk analysis (engineering) , computer science , capital market , engineering , computer network , civil engineering , archaeology , politics , political science , law , history
The article gives the theoretical base of business plan development and defines its structure, which includes: mission, purpose, marketing and financial plans, project implementation dates, etc. The development of a business plan depends on the following factors that influence its structure: the specialization of the object, types and volumes of products / services, market conditions, material and technical base, resource potential. The financial plan determines the sources of funding, the level of risk and the expected rate of return. Based on the analysis, the scheme of investment project development, its feasibility study and funding sources are proposed. The formation of sources of financing takes into account the amount of equity and the definition of the required attracted and borrowed capital. The business plan provides an assessment of risks and methods for reducing them.