加拿大奶牛肉牛如何編寫經(jīng)營(yíng)計(jì)劃

1、CIDA INC China Beef Industry Development Project 加拿大國(guó)際發(fā)展署-中國(guó)肉牛項(xiàng)目How to Write a Business Plan怎樣寫經(jīng)營(yíng)計(jì)劃 February 20032003年2月Agriteam Canada, Alberta Agriculture Food and Rural Development, Alta Exports International, Canada Livestock Services加拿大農(nóng)業(yè)咨詢、阿爾伯塔農(nóng)業(yè)食品和農(nóng)村發(fā)展、阿達(dá)國(guó)際專家、加拿大家畜服務(wù)Business Planning Part 8經(jīng)營(yíng)

2、計(jì)劃第八部分How to Write a Business Plan怎樣寫經(jīng)營(yíng)計(jì)劃 TOC o 1-3 h z HYPERLINK l _Toc33142598 IExecutive Summary 執(zhí)行概述 PAGEREF _Toc33142598 h 4 HYPERLINK l _Toc33142599 A.Organization 組織 PAGEREF _Toc33142599 h 4 HYPERLINK l _Toc33142600 B.Mission 使命 PAGEREF _Toc33142600 h 4 HYPERLINK l _Toc33142601 C.Objectives目標(biāo)

3、 PAGEREF _Toc33142601 h 4 HYPERLINK l _Toc33142602 D.Reasons for Success 成功理由 PAGEREF _Toc33142602 h 4 HYPERLINK l _Toc33142603 E.Expected Results期望的結(jié)果 PAGEREF _Toc33142603 h 5 HYPERLINK l _Toc33142604 F.Financing財(cái)務(wù)/籌資 PAGEREF _Toc33142604 h 5 HYPERLINK l _Toc33142605 G.Risks風(fēng)險(xiǎn) PAGEREF _Toc33142605

4、h 5 HYPERLINK l _Toc33142606 IIIntroduction to the Business業(yè)務(wù)介紹 PAGEREF _Toc33142606 h 6 HYPERLINK l _Toc33142607 A.The Business and History業(yè)務(wù)和歷史 PAGEREF _Toc33142607 h 6 HYPERLINK l _Toc33142608 B.Products and Services 產(chǎn)品和服務(wù) PAGEREF _Toc33142608 h 6 HYPERLINK l _Toc33142609 C.The Business Setting 業(yè)

5、務(wù)設(shè)定 PAGEREF _Toc33142609 h 7 HYPERLINK l _Toc33142610 D.Business Objective and Expected Results 經(jīng)營(yíng)目標(biāo)和期望結(jié)果 PAGEREF _Toc33142610 h 7 HYPERLINK l _Toc33142611 IIIMarket Assessment and Marketing Plan市場(chǎng)估價(jià)和銷售計(jì)劃 PAGEREF _Toc33142611 h 8 HYPERLINK l _Toc33142612 A.Market Analysis市場(chǎng)分析 PAGEREF _Toc33142612 h

6、8 HYPERLINK l _Toc33142613 B.Competitive Analysis競(jìng)爭(zhēng)分析 PAGEREF _Toc33142613 h 9 HYPERLINK l _Toc33142614 C.Market Strategy市場(chǎng)戰(zhàn)略 PAGEREF _Toc33142614 h 10 HYPERLINK l _Toc33142615 IVProduction Plan生產(chǎn)計(jì)劃 PAGEREF _Toc33142615 h 11 HYPERLINK l _Toc33142616 A.Production Plans:生產(chǎn)計(jì)劃 PAGEREF _Toc33142616 h 11

7、HYPERLINK l _Toc33142617 VManagement Systems and Human Resources管理體系和人力資源 PAGEREF _Toc33142617 h 12 HYPERLINK l _Toc33142618 A.Management Team管理組 PAGEREF _Toc33142618 h 12 HYPERLINK l _Toc33142619 B.Organizational Structure and Management Systems組織結(jié)構(gòu)和管理體系 PAGEREF _Toc33142619 h 12 HYPERLINK l _Toc33

8、142620 C.Personnel人員 PAGEREF _Toc33142620 h 12 HYPERLINK l _Toc33142621 VIFinancial Analysis財(cái)務(wù)分析 PAGEREF _Toc33142621 h 14 HYPERLINK l _Toc33142622 A.Income收入 PAGEREF _Toc33142622 h 14 HYPERLINK l _Toc33142623 B.Production Costs生產(chǎn)成本 PAGEREF _Toc33142623 h 14 HYPERLINK l _Toc33142624 C.Debt Servicing

9、 and Repayment還本付息和支付 PAGEREF _Toc33142624 h 14 HYPERLINK l _Toc33142625 D.Profit and Loss Forecasts 利潤(rùn)和損失預(yù)測(cè) PAGEREF _Toc33142625 h 14 HYPERLINK l _Toc33142626 E.Cash Flow Forecasts 現(xiàn)金流量預(yù)測(cè) PAGEREF _Toc33142626 h 14 HYPERLINK l _Toc33142627 F.Breakeven Analysis收支平衡分析 PAGEREF _Toc33142627 h 14 HYPERLI

10、NK l _Toc33142628 VIIRisk Analysis and Strategy風(fēng)險(xiǎn)分析和戰(zhàn)略 PAGEREF _Toc33142628 h 15How to Write a Business Plan怎樣寫經(jīng)營(yíng)報(bào)告The main components of a business plan are經(jīng)營(yíng)計(jì)劃的主要組成部分:Executive Summary執(zhí)行概述Introduction to the Business業(yè)務(wù)介紹Market Assessment and Marketing Plan市場(chǎng)估價(jià)和銷售計(jì)劃Production Plan生產(chǎn)計(jì)劃Management Sys

11、tems (including Human Resources)管理體系（包括人力資源）Financial Analysis財(cái)務(wù)分析Analysis of Risks風(fēng)險(xiǎn)分析The following worksheets will help you develop your business plan. Complete all of the following worksheets and you will have compiled the information that needed to prepare a complete business plan. It will take

12、time to complete this worksheet and you will have to talk to many other people in the company to get accurate descriptions of production, production methods, performance, costs and profitability. This type of team work will help to develop a better understanding of the business and its goals amongst

13、 all of the key employees and managers.以下工作表將幫助你建立經(jīng)營(yíng)計(jì)劃。完成以下所有表格，你將擁有編寫經(jīng)營(yíng)計(jì)劃所需要的資料。完成這些表格需要一定的時(shí)間，你必須與公司的其他人交談以得到生產(chǎn)、生產(chǎn)模式、性能、成本和盈利能力的準(zhǔn)確陳述。這種類型的團(tuán)組工作將幫助建立對(duì)經(jīng)營(yíng)和所有主要雇員和經(jīng)理之間的目標(biāo)的更好理解。Executive Summary執(zhí)行概述Organization組織Name of company: 公司名稱：Legal type (State Owned Enterprise, Private, Joint-Venture, Other):法律類型

14、（國(guó)營(yíng)、私有、合資、其他）：Location:位置：Date established:建立日期：Business Activities:業(yè)務(wù)活動(dòng)：Mission使命What is the purpose of the company? 公司的目的是什么？What market demand is being met?達(dá)到什么樣的市場(chǎng)需求？ObjectivesC目標(biāo)What are the stages of development the company will go through?公司將完成幾個(gè)發(fā)展階段？What quantity and quality of product will

15、be produced at each stage?每個(gè)發(fā)展階段生產(chǎn)什么數(shù)量和質(zhì)量的產(chǎn)品？Reasons for SuccessD成功原因Why will your company be successful?你的公司為什么成功？What factors can influence this success?影響成功的因素？Expected ResultsE期望的結(jié)果What is the expected sales income and net profit over the next five years?下一個(gè)五年期望的銷售收入和凈利潤(rùn)是什么？Year 1第1年Year 2第2年Yea

16、r 3第3年Year 4第4年Year 5第5年Total Production總生產(chǎn)Value of Sales 銷售價(jià)值Net Profit 凈利潤(rùn)Financing F. 財(cái)務(wù)/籌資RMB人民幣Total Investment Value總投資價(jià)值Own resources自有資源Bank loan 銀行貸款Other resources 其它資源Risks G. 風(fēng)險(xiǎn)Risk風(fēng)險(xiǎn)Risk Management Strategy風(fēng)險(xiǎn)管理戰(zhàn)略Introduction to the Business業(yè)務(wù)介紹This section provides the readers with a br

17、ief, concise description of the business. The description should be complete enough that people from outside the company get a good picture of the organization, its purpose and its strengths. These readers are likely to be bank officers and potential investors.本節(jié)向讀者提供簡(jiǎn)單明了的業(yè)務(wù)陳述，陳述應(yīng)全面能讓公司以外的人對(duì)組織結(jié)構(gòu)、目的和

18、實(shí)力有足夠的了解。這些人可能是銀行官員和簽字的投資者。The Business and HistoryA業(yè)務(wù)和歷史Name姓名Location位置Name of owner or head所有者或領(lǐng)導(dǎo)姓名Legal type (private; partnership, limited liability company, joint-venture, state-owned enterprise, cooperative, other)法律類型（私有、合伙、有限責(zé)任公司、合資、國(guó)營(yíng)企業(yè)、合作，其它）Structure of responsibilities (number of founde

19、rs and shareholders, share distribution, holders of controlling packages etc)責(zé)任結(jié)構(gòu)（創(chuàng)建人和股東人數(shù)、股份分配、控制交易的持有人，等）History of business development業(yè)務(wù)發(fā)展歷史Production, sales and profits in the past 過(guò)去的生產(chǎn)、銷售和利潤(rùn)Any significant shifts in products, technology and/or market locations in the past過(guò)去產(chǎn)品、技術(shù)和/或市場(chǎng)位置的任何巨大改變

20、Products and ServicesB產(chǎn)品和服務(wù)Existing types of products and services (include specifications) 產(chǎn)品和服務(wù)現(xiàn)存類型（包括規(guī)格）Level of production 生產(chǎn)水平Sales銷售New products including those in the research and development stage新產(chǎn)品包括那些在研究和開(kāi)發(fā)階段的Current conditions (levels of sales and profits; liabilities)現(xiàn)狀（銷售和利潤(rùn)水平、責(zé)任）The B

21、usiness SettingC業(yè)務(wù)框架Business environment經(jīng)營(yíng)環(huán)境Political environment政治環(huán)境Economic environment經(jīng)營(yíng)環(huán)境Legal environment法律環(huán)境Future opportunities未來(lái)機(jī)會(huì)Business Objective and Expected ResultsD經(jīng)營(yíng)目標(biāo)和期望的結(jié)果Market Assessment and Marketing Plan 市場(chǎng)估價(jià)和銷售計(jì)劃Market AnalysisA 市場(chǎng)分析Customer analysis顧客分析Who are the customers (l

22、ocation, age group, sex, income etc)誰(shuí)是顧客（地點(diǎn)、年齡組、性別、收入等）What do they purchase 他們買什么When do they make their purchases他們什么時(shí)候購(gòu)買Where do they make their purchases在那里購(gòu)買How do they make their purchases他們?cè)趺促?gòu)買Why do they make their purchases為什么購(gòu)買Where do they get information on products在那兒得到產(chǎn)品信息End users: ho

23、useholds and individuals; organizations; intermediate consumers; government agencies; foreign market 最后使用者：戶 和個(gè)體、組織、中間客戶、政府機(jī)構(gòu)、國(guó)外市場(chǎng)Current Market Capacity (size)目前市場(chǎng)能力（規(guī)模）Total number of customers 顧客總數(shù)Total volume of sales 總銷售量Average price of product 產(chǎn)品平均價(jià)格Total value of the market市場(chǎng)總價(jià)值Expected grow

24、th and change in the market期望的市場(chǎng)發(fā)展和改變Why will the market change in size? 為什么改變市場(chǎng)規(guī)模？How large will the change be? 改變成多大？How long will it take for this change to happen? 這種改變需要多長(zhǎng)時(shí)間？Breakdown between the domestic and foreign market 國(guó)內(nèi)外市場(chǎng)之間的統(tǒng)計(jì)分析Market chain and distribution systems市場(chǎng)鏈和分配體系Suppliers 供應(yīng)者I

25、ntermediaries 中間商Distribution channels分配渠道Competitive AnalysisB競(jìng)爭(zhēng)分析1. Repeat the following analysis for each one of your major competitors:1為你的每一個(gè)競(jìng)爭(zhēng)者重復(fù)以下分析a. Who is the competitor? 誰(shuí)是競(jìng)爭(zhēng)者Name 姓名Location地點(diǎn)Years in the business, direction and type of business業(yè)務(wù)年限、指南和業(yè)務(wù)類型Market share市場(chǎng)占有Price strategy價(jià)格

26、戰(zhàn)略Type of products and services產(chǎn)品類型和服務(wù)b. How would you rank the strength of your competitor? (Strong, medium, weak)Why?你怎樣排列你競(jìng)爭(zhēng)者的力量（強(qiáng)、中、弱）為什么？c. What is the competitors advantage in the market? What marketing programs, product development or other activities do they undertake that could threaten you

27、 in the market? How will you counteract this?你競(jìng)爭(zhēng)者在市場(chǎng)的優(yōu)點(diǎn)是什么？他們進(jìn)行的什么市場(chǎng)規(guī)劃、產(chǎn)品開(kāi)發(fā)或其它活動(dòng)威脅你的市場(chǎng)？你怎樣對(duì)抗這些？d. What are the weaknesses of the competitor?你競(jìng)爭(zhēng)者的弱點(diǎn)是什么？2. What are the strengths and weaknesses of your own company?2你自己公司的長(zhǎng)處和短處是什么？3. What strategy will you use to deal with your competition?你將采取什么戰(zhàn)略來(lái)對(duì)待競(jìng)

28、爭(zhēng)？Market Strategy 市場(chǎng)戰(zhàn)略Product(s) types, specifications and sales levels; expected market share產(chǎn)品-類型、規(guī)格和銷售水平、期望市場(chǎng)份額Types and specifications類型和規(guī)格Sales levels銷售水平Expected market share期望市場(chǎng)份額What supplementary services will be offered 提供什么樣的附加服務(wù)？Price (pricing strategies for each product and market segme

29、nt)價(jià)格（每個(gè)產(chǎn)品的價(jià)格戰(zhàn)略和市場(chǎng)部分）How will you establish the price 你怎樣建立價(jià)格What will the price be 價(jià)格是什么What discounts will you provide 你將提供什么折扣Place (distribution channels and arrangements)地點(diǎn)（分配渠道和安排）Location of markets 市場(chǎng)位置Distribution system分配體系Packaging 包裝What intermediaries will be used? (retailers, wholesale

30、rs, agents, processors)使用什么樣的中間商？（零售商、批發(fā)商、代理商和加工者）What transportation is required需要什么運(yùn)輸What storage facilities are needed需要什么貯存設(shè)施Promotion (advertising and public relations)促進(jìn)（廣告和公共關(guān)系）Advertising programs 廣告規(guī)劃Logos 商標(biāo)Promotion, including sponsored events, taste tests, samples etc促進(jìn)，包括倡議、品嘗、樣品等Cost o

31、f the marketing program銷售規(guī)劃費(fèi)用Production Plan 生產(chǎn)計(jì)劃A production plan should be completed for each profit center of your business. What are your profit centers:每個(gè)利潤(rùn)中心必須都要有生產(chǎn)計(jì)劃。你的利潤(rùn)中心是什么：1.ET 胚胎移植2.Purebred cow-calf 純種母牛-犢牛3.Commercial cow-calf 商業(yè)母牛犢牛4.Feedlot 育肥場(chǎng)5.Other 其它Production Plans:A生產(chǎn)規(guī)劃Each pla

32、n should provide the following information:每個(gè)計(jì)劃都必須提供下列情況：Production technology and equipment 生產(chǎn)技術(shù)和設(shè)備Is there any special technology or equipment that will be used in your production?在你的生產(chǎn)中有任何特殊技術(shù)或設(shè)備嗎？Are there any special livestock genetics that will be featured in your production?由任何可在你的生產(chǎn)中起重要作用的家畜

33、遺傳嗎？Production capacity生產(chǎn)能力What capacity of production will you invest in?你想投入什么能力的生產(chǎn)？What are your annual production plans and when will you reach capacity? 你的年生產(chǎn)規(guī)劃是什么和什么時(shí)候達(dá)到能力？Production program生產(chǎn)計(jì)劃When are you planning to produce? (eg. How many turns through the feed lot in one year? How long wil

34、l cattle be on feed?) 你計(jì)劃什么時(shí)候生產(chǎn)？（例如：育肥場(chǎng)一年育肥幾批？牛喂多長(zhǎng)時(shí)間的飼料？）What systems will be used in production? (eg. Will staged rations be used for feedlot cattle?)在生產(chǎn)中使用什么制度/方式？（例如：育肥牛使用階段性日料嗎？）What inputs are needed and where will you get them? (eg feed ingredients, frame cattle for the feedlot etc)需要什么投入和投入來(lái)源

35、？（例如：飼料成分/配制、育肥架子牛等）What is the total volume of inputs required and what will the cost of production be?需要的總投入量是什么和生產(chǎn)成本？What performance levels are you expecting (eg. Feed conversion rations; days on feed, death loss, unit cost of production)你期望的成績(jī)是什么（例如：日料飼料轉(zhuǎn)化率、喂飼料的天數(shù)、死亡、生產(chǎn)單位成本）Investment required投

36、資需求What type and size of buildings and equipment are required? What is the cost?需要什么類型和規(guī)模的建筑和設(shè)備？費(fèi)用多少？How much livestock is required and of what type? What is the cost?需要多少家畜、什么類型？ 費(fèi)用多少？What are your projected profits and cash flows for the next five years for this profit center?對(duì)這個(gè)利潤(rùn)中心來(lái)說(shuō)下一個(gè)五年的利潤(rùn)預(yù)測(cè)和現(xiàn)

37、金流量是什么？Management Systems and Human Resources 管理體系和人力資源Management TeamA 管理組The management team, skill areas and professional experience管理組、技能范圍和專業(yè)經(jīng)驗(yàn)Specialists, leading employees, consultants/advisors experience and skills專家、領(lǐng)導(dǎo)、顧問(wèn)經(jīng)驗(yàn)和技能Organizational Structure and Management SystemsB 組織結(jié)構(gòu)和管理體系What is

38、 the functional organization of the company? Organizational Chart. (different departments and relationship to each other)公司的財(cái)務(wù)組織是什么樣的？組織示意圖（不同部門和各自的關(guān)系）What principles of decision-making and allocation of responsibilities will be followed? What policies or principles will be followed in maintaining s

39、tandards and protocols?遵守什么樣的決策原則和職責(zé)分配？在維護(hù)標(biāo)準(zhǔn)和議定書方面應(yīng)遵守什么政策和原則？Will any management technology be used in running the company? (computer systems for accounting, client databases, monitoring production performance etc)公司運(yùn)營(yíng)上使用任何管理技術(shù)嗎？（財(cái)務(wù)、客戶資料庫(kù)、檢測(cè)生產(chǎn)性能的計(jì)算機(jī)系統(tǒng)等）PersonnelC人員What staff categories are required?

40、 What are the qualifications and skills required for each type of employee?需要什么樣的工作人員？每種類型的雇員需要的條件和技能是什么？Staff positions員工職位Number數(shù)量Monthly Wage月工資Annual Wage年工資Benefits and Bonuses收益和獎(jiǎng)金/紅利Management經(jīng)理Sales staff 銷售人員Accounting staff財(cái)會(huì)人員Clerks辦事員Feedlot supervisor育肥廠管理人Feedlot workers育肥工人Feed mixers

41、飼料混合人員Total合計(jì)What are the responsibilities and tasks for each job? Has a job description been written for each type of position? 每種工作的責(zé)任和任務(wù)是什么？每種崗位類型都有書面工作陳述嗎？How will staff be appraised on their performance? Will bonuses be awarded based on performance?如何評(píng)價(jià)員工的工作成績(jī)？獎(jiǎng)金根據(jù)成績(jī)分配嗎？ What training programs

42、will be given to upgrade staff skills and knowledge? How will this traning be delivered? How much will it cost?提高員工技能和知識(shí)的培訓(xùn)計(jì)劃是什么？培訓(xùn)如何進(jìn)行？費(fèi)用多少？Financial Analysis財(cái)務(wù)分析Income收入Total value of sales annually年銷售總值Prices used in the assumptions should be mid-range; neither too optimistic nor too pessimistic設(shè)

43、想的價(jià)格應(yīng)為中等，不可太樂(lè)觀也不可太悲觀Sales income should be seperated by product, whenever possible (eg. Cow sales, bull sales, embryo sales) 銷售收入要同產(chǎn)品分開(kāi)，只要可能（例如：母牛銷售、公牛銷售、胚胎銷售）Other sources of revenue should also be included, but listed on a seperate revenue line要包括其他收入來(lái)源，但列在不同的收入線Production Costs生產(chǎn)費(fèi)用Total costs of

44、production annually年生產(chǎn)總費(fèi)用Input prices should be mid-range, preferably based on actual company records投入價(jià)格應(yīng)在中等范圍，根據(jù)公司實(shí)際記錄更可取All variable and fixed costs should be included 要包括所有可變和固定成本Debt Servicing and Repayment 還本付息和支付Interest paid on operating loans should be included in variable costs營(yíng)業(yè)貸款的利息應(yīng)包括在可

45、變成本中Interest paid on long-term loans should be included in fixed costs長(zhǎng)期貸款的利息應(yīng)包括在固定成本中Debt repayment should not be included in the income statement, but should be included in the cash flow statements債務(wù)償還不能包括在收益表中，但要在現(xiàn)金流量報(bào)表中Profit and Loss Forecasts 利潤(rùn)和損失預(yù)測(cè)Profit = total revenue total expenses 利潤(rùn)=總收入-總開(kāi)支Total expenses = variable expenses + fixed expenses 總開(kāi)支=可變開(kāi)支+固定開(kāi)支Net profit after tax will have to be calculated bas