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CAP 1 INTRODUCERE
Numele managerului firmei:
Adresa:
Felul firmei:
Alte informatii:
..................................
2..................................................................................................
..................................
3...................................................................................................
...................................
4...................................................................................................
...................................
5..................................................................................................
......................................
FINANTAREA TOTALA:
Care sunt principalele obiective financiare pentru primul an? (ROI,VENIT TOTAL,PROFIT BRUT,PROFIT NET,....)
ALTE PRECIZARI:
CAPITOLUL 2 MARKETING
Ce cunoasteti despre piata si cererea pentru produsele sau serviciile firmei?
Cine sunt principalii concurenti/competitori?
Ce cunoasteti despre produsele sau serviciile competitorilor si preturile lor?
Care sunt,in opinia dvs., punctele tari si slabe ale competitorilor?
Care va fi pentru noua firma unique selling proposition?(Prin ce se deosebeste produsul sau serviciul oferit si care
poate atrage atentia clientilor?Pretul,calitatea,serviciile?
Descrieti politica de stabilire a preturilor.Veti stabili preturile pe principiul cost-plus,iar in acest caz ce procentaj veti
adauga la costul unitar?Se va tine cont de pretentiile competitorilor?C aracteristicile definitorii ale produsului va vor
permite sa stabiliti pretul deasupra celui al competitorilor?Care este cel mai mare pret pe care piata il va putea suporta?
Veti face reduceri de preturi pentru a facilita vanzarile si daca da,care va fi politica de rebat/discaunt?
Care este planul de promovare a produselor/serviciilor? Care este cel mai eficient si mai putin costisitor mod de a
ajunge si comunica cu potentialii clienti?Care sunt mijloacele pe care intentionati sa le folositi si cat vor costa acestea in
primii ani ai firmei?
MIJLOACE
COST ESTIMAT
1.............................................................................................................................................................
2.............................................................................................................................................................
3.............................................................................................................................................................
4.............................................................................................................................................................
5.............................................................................................................................................................
6.............................................................................................................................................................
BUGET/ANI
Grupul tinta
Nr.clienti
Volum vanzati
Valoare vanzari
Produsul 1
Produsul 2
Produsul 3
Produsul 4
Produsul 5
Produsul 6
De ce forta de munca aveti nevoie?(Enumerati tipul de salariati/calificari pe care ii veti angajs si numerarul de care
aveti nevoie .Care este salariul mediu pe care il veti plati?Atasati organigrama!
Profesii si calificari
Numar
Salariu mediu
Buget
1,
2.
3.
4,
5.
6.
Alte
BUGET TOTAL................
Care este personalul cheie /de baza 9cu rolul cel mai important)
Nume,prenume,pozitia,calificari,varsta in particular managerii din sectorul de marketing,financiar si productie.Ce salarii
vor primii acestia?
Nume
Varsta
Pozitia si Calificarile
Salarii
1.
2.
3.
4.
5.
6.
BUGET.......................................
Ce planuri aveti pentru pregatirea managerilor si fortei de munca?Ce pregatire este esentiala pentru ei?Ce cursuri sunt
disponibile?Care va fi costul acestey pregatiri pentru bugetul firmei?
Profesii
Cursuri
Cost
Buget
1.
2.
3.
4.
5.
Alte
BUGET TOTAL...............
Descrieti eventualele probleme legate de recrutarea si relatiile industriale.Care sunt problemele pe care le anticipati si
cum propuneti sa le depasiti?
Recrutarea:
Relatii industriale:
BUGET.........................................
Ce aranjamente veti avea pentru depozitare si distributie?Veti avea posibilitati proprii de depozitare?Veti folosii agentii
pentru distributie?Veti folosii mijloace de transport proprii?Veti avea nevoie de garaje si intretinere?
Stabilirea de costuri:estimati capitalul necesar pentru achizitia locatiei daca cumparati,estimati costurile modificarilor ce
ar fi necesare,care ar fi chiria anual,estimati si costul incalzirii,apei,luminii,asigurariiisi alte serviciide paza
,curatenie,gunoi,........
VALOARE LOCATIE..................................................................................................................................
MODIFICARI............................................................................................................................................
CHIRIE..................................................................................................................................................
INTRETINERE ANUALA:
INCALZIRE.............................................................................................................................................
LUMINA.................................................................................................................................................
ASIGURARI.............................................................................................................................................
ALTE SERVICII........................................................................................................................................
NEPREVAZUTE,..........................................................................................................................................
BUGET.................................
Specificati standardele industriale ,daca le puteti atinge si cum va asigurati ca le puteti atinge?
Planul de aprovizionare.
Ce materiale sau stocuri aveti nevoie?Estimati rezerva bugetara pentru aceste scopuri.
Materialele pentru administratie:produse de papetarie,hirtie,facturi,formulare,state de plata.....
Materiale
Buget alocat
1.
2.
3.
4.
5.
6.
TOTAL BUGET ALOCAT...................................
Materiale pentru productie/operare
Buget alocat
1.
2.
3.
4.
5.
6.
TOTAL BUGET ALOCAT................................
NOTE PERSONALE
Note personale
10
1......................................................................................................................................
2.......................................................................................................................................
3........................................................................................................................................
4.........................................................................................................................................
5..........................................................................................................................................
6..........................................................................................................................................
7...........................................................................................................................................
8...........................................................................................................................................
Costul
1.
2 .
3..
4.
5
6..
7..
8
In unitati vandute:
PLANUL FINANCIAR
11
EXPLICATII
2008
2009
2010
2011
2012
2013
2014
2015
12
2016
Vanzari de marfuri
Venituri din chirii
Cifra de afaceri (1+2)
Alte venituri din exploatare
Total venituri din exploatare
(3+4)
Costul marfurilor vandute
Cheltuieli cu materiile prime,
materiale, energie, combustibil
505,552
3,027,758
8,822,170
18,769,340
30,852,613
37,135,922
40,849,515
44,934,466
49,427,913
505,552
3,027,758
8,822,170
18,769,340
30,852,613
37,135,922
40,849,515
44,934,466
49,427,913
505,552
3,027,758
8,822,170
18,769,340
30,852,613
37,135,922
40,849,515
44,934,466
348,831
11,333
2,089,153
67,876
6,087,297
197,775
12,950,845
420,771
21,288,303
691,654
25,623,787
832,513
28,186,165
915,764
31,004,782
1,007,341
Ch cu reclama si publicitatea
Lucrari si servicii executate de
terti
Impozite si varsaminte asimilate
8,305
39,129
49,739
90,608
144,927
264,010
308,334
561,687
506,833
923,289
610,052
1,111,322
671,058
1,222,454
738,163
1,344,699
3,236
19,378
56,462
120,124
197,457
237,670
261,437
287,581
Cheltuieli cu remuneratiile
personalului
Cheltuieli deschidere si instruire
Cheltuiala cu chiria pentru spatiile
inchiriate
Cheltuieli cu amortizari si
provizioane din exploatare
150,000
510,000
960,000
1,590,000
2,499,000
3,108,200
3,324,600
3,738,600
50,000
96,000
100,000
384,000
100,000
768,000
100,000
1,248,000
100,000
1,920,000
100,000
2,112,000
100,000
2,112,000
100,000
2,112,000
66,667
124,667
204,667
360,667
470,667
470,667
470,667
470,667
773,500
3,435,420
8,783,138
17,660,428
28,597,202
34,206,210
37,264,144
40,803,832
-267,949
0
0
0
-267,949
-407,662
0
176,944
-176,944
-584,607
39,032
0
332,222
-332,222
-293,190
1,108,912
0
288,889
-288,889
820,024
2,255,411
0
245,556
-245,556
2,009,856
2,929,712
0
202,222
-202,222
2,727,490
3,585,370
0
158,889
-158,889
3,426,481
4,130,634
0
115,556
-115,556
4,015,078
505,552
773,500
-267,949
0
-267,949
3,027,758
3,612,365
-584,607
0
-584,607
8,822,170
9,115,361
-293,190
0
-293,190
18,769,340
17,949,317
820,024
0
820,024
30,852,613
28,842,757
2,009,856
421,033
1,588,822
37,135,922
34,408,432
2,727,490
681,873
2,045,618
40,849,515
37,423,033
3,426,481
856,620
2,569,861
44,934,466
40,919,388
4,015,078
1,003,770
3,011,309
-201,282
-459,940
-88,524
1,180,690
2,059,489
2,516,284
3,040,528
3,481,976
49,427,913
34,105,260
1,108,075
811,980
1,479,169
316,339
4,188,600
100,000
2,112,000
470,667
13
44,692,089
4,735,824
0
72,222
-72,222
4,663,602
49,427,913
44,764,311
4,663,602
1,165,900
3,497,701
3,968,368
CALCULUL PRAGULUI DE
RENTABILITATE
rd.1
rd.2
rd.3
INDICATOR
Cheltuieli variabile total, din
care :
Costul marfurilor
Servicii executate de terti
483,960
348,831
135,129
2009
2,563,76
1
2,089,153
474,608
rd.4
289,541
rd.6
rd.7
rd.8
rd.9
rd.10
rd.12
rd.1
7
rd.18
2008
871,659
2010
7,119,30
8
6,087,297
1,032,010
1,663,83
1
9,510
1,824
56,955
10,921
2011
14,760,532
12,950,845
1,809,687
2012
24,131,59
2
21,288,303
2,843,289
2013
28,847,10
8
25,623,787
3,223,322
2014
2015
20
37,6
31,520,619
28,186,165
3,334,454
34,461,481
31,004,782
3,456,699
34,10
3,59
2,899,896
4,465,610
5,359,102
5,743,525
6,342,351
6,99
165,954
31,821
353,071
67,700
580,369
111,284
698,565
133,948
768,421
147,343
845,264
162,077
92
17
Energie si apa
Alte cheltuieli ( reclama
,publicitate , deschideri si
instruiri )
Cheltuieli cu remuneratiile
personalului
Impozite si varsaminte asimilate
Amortizare
58,305
149,739
244,927
408,334
606,833
710,052
771,058
838,163
91
150,000
3,236
66,667
3,108,200
237,670
470,667
37,135,92
2
3,738,600
287,581
470,667
4,18
31
47
49,4
18,769,340
2,499,000
197,457
470,667
30,852,61
3
3,324,600
261,437
470,667
505,552
960,000
56,462
204,667
8,822,17
0
1,590,000
120,124
360,667
Cifra afaceri
510,000
19,378
124,667
3,027,75
8
40,849,515
44,934,466
1340.97%
187.86%
97.71%
72.34%
66.44%
64.65%
61.57%
60.56%
Pragul de rentabilitate
Observatii
Ch. variabile / CA
Cifra de afaceri in prag de rentabiltiate
Pozitia pragului de rentabilitate fata de
CA
95.73%
84.68%
80.70%
78.64%
78.22%
77.68%
77.16%
76.69%
6,779,272
5,687,911
8,619,955
13,577,384
20,499,226
24,010,091
25,149,839
27,211,932
-1240.97%
-87.86%
2.29%
27.66%
33.56%
35.35%
38.43%
39.44%
14
29,47
Anul
Pozitia
2008
ACTIVE
Active fixe
Active brute
Amortizari aferente
ACTIVE FIXE NETE
Active curente
Stocuri
Creante-clienti
Alte active curente
Numerar utilizabil
TOTAL ACTIVE CURENTE
TOTAL ACTIVE
PASIVE
Capital
Capital social
Rezultatul exercitiului
- Repartizarea profitului
la dividende
- Repartizarea profitului la
rezerve/ acop. pierd. ant.
Rezerve
TOTAL CAPITAL
Datorii pe termen mediu si
lung
Leasing financiar
Credite pe termen lung
TOTAL DATORII PE
TERMEN MEDIU SI LUNG
Pasive curente
Furnizori si conturi asimilate
Impozit pe profit
Credite pe termen scurt
Alte pasive curente
TOTAL PASIVE CURENTE
TOTAL PASIVE
Verificare
2009
2010
2011
2012
2013
2014
2015
2016
2017
1,000,000
66,667
933,333
1,580,000
191,333
1,388,667
2,380,000
396,000
1,984,000
3,940,000
756,667
3,183,333
5,040,000
1,227,333
3,812,667
5,320,000
1,698,000
3,622,000
5,600,000
2,168,667
3,431,333
5,880,000
2,639,333
3,240,667
6,160,000
3,110,000
3,050,000
6,440,000
3,580,667
2,859,333
2,000,000
48,478
2,100,000
290,333
2,501,629
845,962
3,902,994
1,799,800
6,415,653
2,958,470
7,722,237
3,560,979
8,494,461
3,917,077
9,343,907
4,308,784
10,278,297
4,739,663
11,306,127
5,213,629
807,582
2,856,060
3,789,393
7,156,312
9,546,645
10,935,311
5,301,093
8,648,683
10,632,683
3,028,167
8,730,961
11,914,295
1,125,460
10,499,583
14,312,250
950,192
12,233,408
15,855,408
1,609,673
14,021,210
17,452,544
2,500,557
16,153,248
19,393,915
3,657,879
18,675,839
21,725,839
5,132,108
21,651,865
24,511,198
4,000,000
-267,949
6,000,000
-584,607
6,000,000
-293,190
6,000,000
820,024
6,000,000
1,588,822
6,000,000
2,045,618
6,000,000
2,569,861
6,000,000
3,011,309
6,000,000
3,497,701
6,000,000
4,063,233
613,685
770,958
903,393
1,049,310
1,218,970
-267,949
3,732,051
-584,607
-267,949
5,147,445
-293,190
-852,555
4,854,254
820,024
-1,145,746
5,674,278
1,588,822
-325,722
7,263,100
1,431,932
1,263,100
8,695,032
1,798,903
2,695,032
10,493,935
2,107,916
4,493,935
12,601,851
2,448,391
6,601,851
15,050,242
2,844,263
9,050,242
17,894,506
5,444,444
4,777,778
4,111,111
3,444,444
2,777,778
2,111,111
1,444,444
777,778
111,111
5,444,444
4,777,778
4,111,111
3,444,444
2,777,778
2,111,111
1,444,444
777,778
111,111
57,342
0
343,422
0
1,000,652
0
2,128,906
0
3,499,447
105,258
4,212,129
170,468
4,633,342
214,155
5,096,676
250,942
5,606,344
291,475
6,166,978
338,603
57,342
3,789,393
0
343,422
10,935,311
0
1,000,652
10,632,683
0
2,128,906
11,914,295
0
3,604,705
14,312,250
0
4,382,597
15,855,408
0
4,847,497
17,452,544
0
5,347,619
19,393,915
0
5,897,819
21,725,839
0
6,505,581
24,511,198
0
15
EXPLICATII
2010
2011
2012
2013
2014
2015
2016
2017
-338,771
-56,330
242,630
109,515
1,587,305
2,535,995
2,856,499
3,225,522
3,668,755
-267,949
-407,662
39,032
1,108,912
2,255,411
2,929,712
3,585,370
4,130,634
4,735,824
5,446,533
66,667
124,667
204,667
360,667
470,667
470,667
470,667
470,667
470,667
470,667
0
1,991,136
681,873
1,131,201
1,003,770
1,165,900
1,354,411
-300,028
421,033
2,195,529
856,620
-55,775
0
1,226,949
-663,422
-741,032
-815,069
-894,034
1,000,000
-580,000
-800,000
1,560,000
1,100,000
-280,000
-280,000
-280,000
-280,000
-280,000
- Achiziiile de imobilizri
1,000,000
580,000
800,000
1,560,000
1,100,000
280,000
280,000
280,000
280,000
280,000
4,000,000
7,267,500
-998,889
-955,556
-912,222
1,482,574
1,596,514
1,685,615
1,788,199
1,914,526
6,000,000
555,556
666,667
666,667
666,667
666,667
666,667
666,667
666,667
666,667
4,000,000
2,000,000
613,685
770,958
903,393
1,049,310
1,218,970
176,944
245,556
1,902,707
158,889
115,556
72,222
28,889
6,348,729
288,889
2,272,926
202,222
807,582
332,222
1,855,219
-175,269
659,481
890,884
1,157,322
1,474,229
807,582
7,156,312
5,301,093
3,028,167
1,125,460
950,192
1,609,673
2,500,557
3,657,879
7,156,312
5,301,093
3,028,167
1,125,460
950,192
1,609,673
2,500,557
3,657,879
5,132,108
2008
2009
2,192,418
807,582
16
Rata intern de
rentabilitate
10%
Rata de actualizare
8.00
VALOARE ACTUALA
NETA
Euro
Anul
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
Valoare reziduala
TOTAL
Cost total
de
investitie
1,000,000
580,000
800,000
1,560,000
1,100,000
280,000
280,000
280,000
280,000
280,000
280,000
Iesiri din
exploatare
Intrari din
exploatare
2,697,969
3,543,473
9,210,722
18,815,599
30,988,653
35,750,839
38,472,409
42,193,523
46,274,613
50,730,838
55,616,855
505,552
3,027,758
8,822,170
18,769,340
30,852,613
37,135,922
40,849,515
44,934,466
49,427,913
54,370,704
59,807,774
334,295,494
348,503,72
7
Cash-flow
net
Valoarea
reziduala
0
-3,192,418
-1,095,715
-1,188,552
-1,606,259
-1,236,040
1,105,083
2,097,106
2,460,943
2,873,299
3,359,866
3,910,919
0
6,720,000
7,488,233
Rata de
actualizare
1.0000
0.9259
0.8573
0.7938
0.7350
0.6806
0.6302
0.5835
0.5403
0.5002
0.4632
0.5002
Valoare
actualizata
neta
0
-3,192,418
-1,014,551
-1,018,992
-1,275,100
-908,526
752,101
1,321,533
1,435,937
1,552,354
1,680,769
1,811,512
0
1,144,619
17
Anul
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
Valoare reziduala
TOTAL
Cost total
de
investitie
0
1,000,000
580,000
800,000
1,560,000
1,100,000
280,000
280,000
280,000
280,000
280,000
280,000
0
6,720,000
Iesiri din
exploatare
Intrari din
exploatare
0
2,697,969
3,543,473
9,210,722
18,815,599
30,988,653
35,750,839
38,472,409
42,193,523
46,274,613
50,730,838
55,616,855
0
505,552
3,027,758
8,822,170
18,769,340
30,852,613
37,135,922
40,849,515
44,934,466
49,427,913
54,370,704
59,807,774
334,295,494
348,503,72
7
Cash-flow
net
Valoarea
reziduala
Rata
interna de
rentab RIR
0
-3,192,418
-1,095,715
-1,188,552
-1,606,259
-1,236,040
1,105,083
2,097,106
2,460,943
2,873,299
3,359,866
3,910,919
0
7,488,233
0
10%
Anul
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
IP
Cost
investitie
actualizat
0
1,000,000
537,037
685,871
1,238,378
808,533
190,563
176,447
163,377
151,275
140,070
129,694
5,221,247
CF anual
-2,192,418
-515,715
-388,552
-46,259
-136,040
1,385,083
2,377,106
2,740,943
3,153,299
3,639,866
4,190,919
10,017,314
indice de profitabilitate
Rata de
actualizare
0.0000
1.0000
0.9259
0.8573
0.7938
0.7350
0.6806
0.6302
0.5835
0.5403
0.5002
0.4632
CF
actualizat
0
-2,192,418
-477,514
-333,121
-36,722
-99,994
942,664
1,497,980
1,599,314
1,703,630
1,820,839
1,941,206
4,424,659
17%
CF mediu
530,489
1,291,658
Termen de
recuperare
- ani
9.84
5.20
actualizat
neactualizat
18
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
49.81
14.08
27.80
20.84
8.64
5.30
4.10
1.42
2.91
0.31
2.79
0.22
2.89
0.33
3.02
0.47
3.17
0.62
3.33
0.79
0.02
0.00
0.53
1.06
0.54
0.98
0.52
0.72
0.49
0.47
0.45
0.32
0.40
0.20
0.35
0.11
0.31
0.05
0.27
0.01
-0.56
0.04
1.16
2.01
2.59
3.31
4.00
4.83
5.88
358
170
125
121
126
133
140
148
150
110
110
110
110
110
110
110
35
35
35
35
35
35
35
35
35
35
60
60
60
60
60
60
60
60
60
60
-53.00
-53.00
-13.46
-19.31
0.44
-3.32
5.91
4.37
7.31
5.15
7.89
5.51
8.78
6.29
9.19
6.70
9.58
7.08
10.02
7.47
-7.18
-11.36
-6.04
14.45
21.88
23.53
24.49
23.90
23.24
22.71
-7.07
-3.73
0.37
9.31
15.76
18.48
20.54
21.30
21.80
22.22
19