Mrsangha
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For ideas download the example business plan in pd format from bdc.ca
Help is available by clicking on a [pic]
TABLE OF CONTENTS
Your business plan is divided into the following sections:
[pic] Business Overview
Description of the Business 2
Major demographic, economic, social and cultural Factors 2
Major Players 2
Trends in the Industry 2
Government Regulations 2
The Market
Market Segment 3
Products & Services 3
Pricing and Distribution 3
Market trends 3
Implications or risk factors 3
The Competition
Competitors and type of competition 3
Competitors' Strengths and Weaknesses 3
Competitive advantage 4
[pic] Sales & Marketing Plan
Customers 5
Suppliers 5
Advertising & promotion 5
Pricing & distribution 5
Customer service policy 6
[pic] Operating Plan
Business location & requirements / advantages / lease details 7
Equipment / technology / R&D / environmental aspects 7
[pic] Human Resources Plan
Key employees 9
Policies & procedures 9
[pic] Action Plan
Action plan & timetable 10
[pic] Executive Summary
A brief description of the project, the financing required,
and additional information that help explain the business plan 11
[pic] APPENDIX: Financial Plan
The company’s financial performance both historical and projected (available in the kit Excel spreadsheet). Includes sales cost of goods sold expenses income statement balance sheet cash flow budget financial requirements performance indicators and personal status. 14
HOW TO PRINT THESE INSTRUCTIONS
FINANCIAL PLAN (EXCEL SPREADSHEET)
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In this section, you give a brief description of your company and where it stand in the marketplace.
|[pic]Legal name: | Get Juiced |
|Trading name: | Get Juiced |
|Business address: | 178 of 8120-8180 No 2 Road Richmond, BC |
|Phone: | 604-366-5188 |Fax: | 604-440-9103 |
| | |[pic] | |
|E-mail: | Getjuiced.richmond@ |
Description of the Business [pic]
Get juiced is a healthy alterinative to your daily drinks and snacks. We serve both vegan and vegatarian products, which we believe gives us an edge with other competitors. We serve juices, smoothies, cold pressed juice, hot or cold tea, acai bowls, smoothies bowls, salads, wraps, soup,and homemade veggie sushi. Get jucied is a good snack to start off your day because all of our drinks are packed with vitamins, nutrients and calcium. All of our fruits and veggies are localy grown.
Major demographic, economic, social and cultural Factors [pic]
Our major demographic is teeenagers and young adults 13-30 year olds because they seem to be the most active and needing the energy that out products can give, but anyone can enjoy our healthy flavours. We are hoping for around 200-300 purchases per day. Also we are planning to parnter with local gyms like Steve Nash and Russel Sean fitness to put a small store or booth inside of their gyms where they athletes and anyone coming to use their faciclities can get a nice refreshing drink or snack before or after their workout or training session. At
Get Juiced we believe that everything you put in your body should be healthy and beneficial in some way, which is why we serve vegan and vegetarian. We also believe that food and drink can be healthy whilst still tasting delicious, which is why we use natural sweeteners like cane sugar and agave.
Players [pic]
suppliers, distributors, clients
Hendrix restaurant equipment and supplies will supply us with all the appliances we need. Richmond country farm will supply us with the fruits and veggies we need for our product. We will get all of our tables, countertops, flooring and décor at IKEA. We will be picking up these products ourselves to eliminate the cost of a wholesaler. We are planning for cients that are teenagers to young adults (13-30), but anyone can enjoy what we serve.
Nature of the Industry [pic]
Juice bars are becoming very popular and developing with the generation, more kids and young adults are willing to spend their money on a healthy drink than one filled with sugar and chemicals. The Juice industry was never popular until a couple years ago, but with all the new gyms and work out options richmond and vancouver has to offer, people are looking for a healthy alternative that tastes great as well. People started looking for juice bars because many celeberities were doing juice cleanses and detox’s, so opening a juice bar was a fantastic way to have the dietary ways of a celeberity, the first juice bar was opened in 1975 in Beverly Hills, and in 2015, more juice bars have been opeining. A vast amount of people are now taking their health into consideration and looking for a good juice bar to make their new favourite place.
Trends in the Industry [pic]
A trend in the juice industry is the want for more exotic fruits, it used to be just apple, orange and cranberry, but now people are wanting juice like kiwi and pomegranite and this has become very popular in the last 2 years. A big trend in the juice industry at the moment is doing a juice cleanse. All the celeberities are doing this; like the Kardashians and models. This is where you get a set of juice for 3 to 5 days and drink only the juice (no other food) to cleanse your system of toxins.
Government Regulation [pic]
We would need to apply the HACCP principles to our juice making store. The HACCP is a system based on the 7 principles articulated by the NACMCF (National Advisory Committee On Microbiological Criteria For Food). We also have to follow the FDA Food Code. CGMP which provides for systems that assure proper design, monitoring, and control of manufacturing processes and facilites.
THE MARKET
Market Segment [pic]
Get Juiced is selling to teenagers and young adults around the ages of 13 to 30 years old, who are looking to be healthy and feel good. We are hoping to have costumers coming before or after their workouts to get an energy boost. Also people who are coming to get a quick and healthy snack in a convenient location. Our consumers are healthy individuals, who are active and on the go but maintain a nutritious body. We are also catering towards vegans and vegetarians who have the everyday struggle of finding a place that provides their needs.
Products & Services [pic]
we will be selling fresh juices, smoothies, cold pressed juice, acai bowls, smoothie bowls, hot or cold tea, wraps., soup and homemade veggie sushi. Our fresh juice and cold pressed will include flavors like orange, apple, watermelon, pomegranates, kale/spinach, mango/papaya, pineapple, grapefruit and lemon. Our smoothies will include a variety of fresh fruit that you can choose to blend up, like; strawberry’s, blueberries, mangoes, pineapples, watermelon, banana, cantaloupe, honeydew, apple, plums, kiwis, pear, spinach, kale, wheatgrass, blackberries, raspberries. For the acai bowls and the smoothie bowls there are set flavors for the base, and you can choose from a variety of toppings. Tomato soup, gazpacho soup, and avocado, radish, and basil soup and many more. We offer very comfy and homey seats and tables for you to come in and seat yourselves to order products if you want to eat in, or there’s a bar you can go to if you want to get your products and go. We provide order online/phone call service for pick up, and eventually an app to order ahead and then pick up later.
Pricing and Distribution [pic]
The price of the juice and smoothies is $5 for a small and $6.75 for a regular. The cold pressed juice is $3 for 1, $20 for a day’s worth of juice (for a juice cleanse) and $45 for 3 day cleanse. The smoothie bowls and acai bowls including the vast amount of unlimited toppings is $12. The soup is $3 for a cup and $5 for a bowl. The wraps are $3.99 for half and $7 for a whole one. The veggie sushi’s price depends on what kind of sushi and veggies you want in it, but the lowest price sushi is $2.50 and the most expensive single sushi is $8, but if you call in advance we can set up sushi platters with your choice of sushi in it and the price can vary from $20-$45. We do not do delivery so our customers will have to come pick it up from out store location.
Market Trends [pic]
Juice has been making trends in its industry in the last couple of years because consumers are moving towards being healthier and juice helps that People have been intregged to exotic flavours like grapefruit and pomgrante and incoporating classics llike orange and apple with new flavours. Coconut water is making a trend and becoming popular because of its health benefits like calcium, magnesium, electrolytes, and potassium. Both vegatable juices and vegatable with fruit juices are making a growth they make an entrance into the health food segment. Juice has become appart of peoples diets because people realized it is a easy way to get nutrients, calcuim, potassium and vitiams.
Implications or Risk Factors [pic]
There are major risk factors with opening a juice bar, but we will take precautions for these not to happen. Some risk factors are the risk of failure, though we have a huge, great plan for Get Juiced, there is the chance that people wont like it and we would run out of business. Another risk factor is food safety concerns, since we are a vegan/vegetarian restaurant; we have to make sure that none of our products have come in contact with meat. Theft and burglary is another risk, since we have a lot of expensive machines like the juicer and the blenders and also the cash register, these could be stolen easily in a store break in.
Planned Response [pic]
We are going to try and approach middle-high end customers, but actually anyone we would love, only because the price is a slight bit higher because of the fact that everything is picked fresh and vegan (and also delicious). Our location is perfect because we are pointing this towards people who are on-the-go and live busy lives. We tagret vegans, vegatarians and anyone who would like a healthy delicious fix. Also our location is spot on because there arent any major juice bar competitors around the plaza, and Get Juiced will by far be the healthiest option there! Our only other competitors are McDonalds, SubWay, Starbucks and Bubble Tea, but we think we have an advantage on them because of our nutritious value, and we will bring in a whole new wave of juice oving customers!
THE COMPETITION
Competitors and type of Competition [pic]
Our major competitiors are Booster juice, Jugo juice, and Jamba juice because thoses are the main juice bars in the richmond area. But places like McDonalds, Starbucks, Burger King, Orange Julius, and Tim Hortons are making healthy smoothies and people might go to these places just because of conivence. In vancouver there are a lot of tasty juice bar and smoothie places like Body Energy Club, Juciery&co and the Juice Truck. Our competitior are places that promote healthy eating and advocates juice sales. Places that advertise to vegan and vegertaians.
Competitors' Strengths and Weaknesses [pic]
Our competitors strengths are being a chain store, which make it more convenient for customers to get products. Also a reputation because other stores have been around longer. Another strength is that they have a solid customer base of people who shop there regularly, whereas we would have to build up to that. Although, some weaknesses they have are that they aren’t vegan/vegetarian. We make sure that our entire store doesn’t contain meat, so it’s a safe environment for people who live the vegan lifestyle, whereas our competitors like Tim Hortons, Jugo Juice, and McDonalds all have some sort of meat in their store. Another weakness that our competitors have againts us is that none of them use fresh produce as well as no added sugar, like we do. We are happy to advertise no added unnatural sugars and products.
Competitive Advantage [pic]
Get jucied has many advantages over our competitors. Get jucied has a wide array of fruits and veggies to supply to everyones want and needs, with extotic flavours. We promote vegan and vegetarian lifestyle which reminds consumers we care about health. This makes us stand out because a lot of places in Richmond do not promote this and believe more in fast. Our drinks can be personal and custmized to your liking so you will be spending your money on a product made especially for you.
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If you are a start-up and do not yet have clients or suppliers you should still contact potential clients and suppliers and include letters of intent and market research information to help show your sales potential.
Customers [pic]
| |NAME \ ADDRESS |TERMS |PRODUCT / SERVICE |
|1 | N/A | N/A | N/A |
|2 | N/A | N/A | N/A |
|3 | N/A | N/A | N/A |
|4 | N/A | N/A | N/A |
|ADDITIONAL INFORMATION |
| |
Suppliers [pic]
| |NAME \ ADDRESS |TERMS |PRODUCT / SERVICE |
|1 | Richmond Country Farms | | Fruits and Vegtables |
|2 | Loblaws | | Extra food necessities |
|3 | Hendrix Resturant Equipment and Supplies | | Equipment and Supplies |
|4 | IKEA | | Furniture and decorations |
|5 | | | |
|ADDITIONAL INFORMATION |
| |
Advertising & Promotion [pic]
We will advertise multiple ways to increase the customer population. We will produce pamphlets with all the specials and products we serve, which will be located in store, and at any big name store like; Safeway, 7/11, Save-On-Foods, Shoppers. We will also have signs up infront of our store for our Grand Opening, where you can get half off anything on the menu from 11AM-6PM. There will also be free samples on the day of the opening so you can quickly discover which flavor is your new favourite. We will also put up a billboard near where you drive into the plaza, which has the name of our store, when we open, and how everything will be half off! Also for more promotion, everyday during the summer we will have Smoothie Hour on our smoothies where everyday from 2PM-5PM smoothies are all half off!
Pricing & Distribution [pic]
The price of the juice and smoothies is $5 for a small and $6.75 for a regular. The cold pressed juice is $3 for 1, $20 for a day’s worth of juice (for a juice cleanse) and $45 for 3 day cleanse. The smoothie bowls and acai bowls including the vast amount of unlimited toppings is $12. The soup is $3 for a cup and $5 for a bowl. The wraps are $3.99 for half and $7 for a whole one. The veggie sushi’s price depends on what kind of sushi and veggies you want in it, but the lowest price sushi is $2.50 and the most expensive single sushi is $8, but if you call in advance we can set up sushi platters with your choice of sushi in it and the price can vary from $20-$45. We do not do delivery so our customers will have to come pick it up from out store location.
Customer Service Policy [pic]
Our customer service policy is that if there is something wrong with your drink, you bring it back and we will replace it for you for only the cost of the cup (10c). And all of our employees will serve you with a smile no matter your age, gender, race, religion or sexual preference, everyone has the right to enjoy great juice! If our employees are in any form not meeting these expectations we have a box at the front with cards beside it where you can tell us about your experience, and if something goes very wrong, email us and we will make sure that the correct measures are taken. We will have staff meetings once every 3 weeks to discuss any issues that have come up so that we can figure out a more efficient way to deal with it so that the customers have the highest satisfaction.
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In this In this section, describe the physical aspect of your business operations: your location, current and future capacity, lease details, your equipment and technological requirements, and any environmental or other regulations that apply.
Location [pic]
Our location is number 178 of 8120 No 2 Road Richmond, BC. Located on the corner of the plaza.
Size and Capacity [pic]
The size of our location is 672 SF, with 13ft in front of the building.
Advantages or Disadvantages [pic]
The advantages of this location is that there are not any other juce places near by, and also that we are the main healthy choice out of all the competitors; McDonalds, Starbucks, Bubble Tea, Subway. The disadvantages are that those stores already have a lot of old customers so they might rather go with what they know instead of try something new.
Lease or Ownership Details [pic]
For our lease, we have to pay roughly $2,809 a month. Our Gross rent is $50.17/SF, additional rent is $13.67/SF, and out base rent is $36.50 per SF. The lease expires on July 31st, 2019.
Equipment, Furniture & Fixtures [pic]
The main pieces of equipment we will have are juicers and blenders for the juice bar. We will have a large fridge to hold cold items. We will have a high table that coversthe front for the making of juice, which makes it look a lot more professional. There will be tables and chairs for costumers to sit and enjoy. We also want table for the window so customers can look outside too. There will be a wall o chalk borad for us to write our menu and specials for the day. Our light fixture are implace in the building.
Future Expenditures / Technology Requirements [pic]
Our main future expenditures are replacing all of our kitchen equiptment, including the utensils, the juicers, the blenders, etc. others include the furniture, if any are broken or get old and fragile, also light fixtures, if they burn out or cause any damage. Our technology requirements include the cash register, telephone, tv’s to play in the store and to display the menu on, and wifi for the staff and customers.
Research and Development [pic]
We have conducted that juice bars are a growing industry due to surveys online. We have studied our compeition, customers and market. Our target demographic is 13-30 year olds, trying healthy living ,which seems to be a trend that is becoming popular. Our sales potential should be 15-25 drinks per day and raise a little every day due to word of mouth and advertising. There are studies showning the popuarity in cold press drinks and cleanse for your body. We are hoping to have a regular flow of customers. We are always researching new trends in the juice industry and inovative ideas due to focus groups, surveys and interviews.
Environmental Compliance [pic]
Our environmental compliance is that we will have separate bins around the store, one for garbage, one for recylcing and one for food scraps for the customers to use and also some behind the counter that the employees use right. We will also use biodegradable cups, lids, cutlery to reduce the amount of waste. We store out food supplies in a properly refrigerated storage area so that everythings stays as fresh and crisp as if we just picked it.
Additional Information [pic]
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This section details your human resources plan: key staff, policies & procedures. If your business is expanding, indicate what future resources will be needed.
Key Employees [pic]
| |NAME OR TITLE |KEY |QUALIFICATIONS |
| |(Nº OF POSITIONS) |RESPONSIBILITIES | |
|1 | Kiersten Clow(co-manager) | running the store | |
|2 | Chelsie Bradley(co-manager) | running the store | |
|3 | Leah Lainchbury(keyholder) | closing at night time | |
|4 | | | |
|ADDITIONAL INFORMATION |
| |
POLICIES AND PROCEDURES
Hours of Operations [pic]
We be opening on Monday-Friday at 8AM and closing at 9PM, on satuday and Sunday we will open at 10AM and close at 7PM, on holidays it is the same time as weekends.
Number of Employees [pic]
We would need a mimium of 2 extra employees, not including Leah and Holly.
Vacation Program [pic]
Our vacation program is that our employees can have up to 1 week off of work at a time for vacation purposes, yet that time will not be pain since it is unecessary. There is also a book that employees can sign which day they want off and we will try our hardest to make sure that happens.
Performance Assessment [pic]
Our employees will be assessed on ability to make drinks and effiency. We want our employees to be team players and able to come out with a consistantly amazing product. We will give our staff regular check ups and be supportive but also make sure they know they need to work hard and help us become successful. They need to have basic skill level for making our products and also basic kitchen skills. They will be asssesed on their customer service skills and how friendly they are with others.
Training & Development [pic]
Our training program goes through a number of 4 different parts. Firstly, we will send you to an online website where you will learn how to make each drink, each meal, and it will give you different scenarios and you have to deal with them yourself. Once you finish the online part, you go to a meeting where we will train you on customer service, and how to deal with a problem the most effieient way, and once you’ve dealt with customer service it’s time for you to actually make drinks! You will go into the store and shadow one of the employees and practice making drinks with them watching you, and then the last day of your training is when you do an entire shift yourself with a staff member watching you to see if youre ready for the real deal. All training is paid, since you are doing work 90% of the time, so its only fair.
Remuneration and Benefits [pic]
Our employes will have a basic salary of $12.50 per hour for part time and full time. Also tips must be split between all employees. Our employees will have basic benefits like health, dental, vison and eye insurance after a year of full time employment with the company and we believe you are an asset to the company. They will also require 1 week of paid time off as-long as it is booked in advance.
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This section details the future action the business plans to take, usually over the next 2 to 3 years.
Action Plan [pic]
| |ACTION |BY WHEN |
|1 | N/A | N/A |
|2 | N/A | N/A |
|3 | N/A | N/A |
|4 | N/A | N/A |
|5 | N/A | N/A |
|6 | N/A | N/A |
|7 | N/A | N/A |
|ADDITIONAL INFORMATION |
| |
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In this section, you provide a summary of the reasons you are seeking financing, together with a summary of your business operations.
Objectives / Description of the Project [pic]
Get juiced is going to be a healthy, fun, chill environment and juice bar for people of all ages to come and try delicious drinks and healthy vegan snacks. Our objective for this business is to be successful enough to have plenty locations all over Canada and the USA, we are already planning to get involved with Steve Nash gym and are planning to link up with other gyms across richmond, and it would be great if at every gym or every other gym across BC there were some sort of Get Juiced link to them, whether it’s a whole juice bar set up inside them, or just pamplets set up inside.
Business History / Nature of Operations K[pic]
Chelsie and Kiersten are the entrepreneurs of the store Get Juiced, we wanted to create a safe, fun, and exciting place to come get drinks and food and chill out with your friends. When we were young there weren’t many places to get a healthy vegan snack or drink, and we thought that was very sad for people who live that lifestyle, so that’s why we wanted to create this store. We will be operating 24/7 once we open to make sure people can come in whenever they want to get a delicious healthy treat.
Products and Services [pic]
We will be selling fresh juices, smoothies, cold pressed juice, acai bowls, smoothie bowls, hot or cold tea, wraps., soup and homemade veggie sushi. Our fresh juice and cold pressed will include flavors like orange, apple, watermelon, pomegranates, kale/spinach, mango/papaya, pineapple, grapefruit and lemon. Our smoothies will include a variety of fresh fruit that you can choose to blend up, like; strawberries, blueberries, mangoes, pineapples, watermelon, banana, cantaloupe, honeydew, apple, plums, kiwis, pear, spinach, kale, wheatgrass, blackberries, raspberries. For the acai bowls and the smoothie bowls there are set flavors for the base, and you can choose from a variety of toppings. Tomato soup, gazpacho soup, and avocado, radish, and basil soup and many more. We offer very comfy and homey seats and tables for you to come in and seat yourselves to order products if you want to eat in, or there’s a bar you can go to if you want to get your products and go. We provide order online/phone call service for pick up, and eventually an app to order ahead and then pick up later
Project Financing [pic]
We are estimating a combine total of $125 a day so around $875 a week. Our loan is $30,000, so in a total of a year we will make roughly $42,000, so we will pay off our debt in a year.
Management / Advisors [pic]
The management will be done by both directors and will hire, train and manage the store.
Director 1
Chelsie Bradley
Director 2
Kiersten Clow
Risk Assessment & Contingency Plan [pic]
There are many risks involved with running a business, but we know how we will deal with any that come our way. If there is a fire, we evacuate all customers first while the managers try to control it and the staff is on the phone with 911, if its too big we evacuate and wait for help. We know of a possible risk of theft and burglary, and to make sure that doesn’t happen we will lock up the cash register in a safe overnight and double lock the doors to the store. To make sure there is no cross contamination to any of our foods, we will not accept making any drink in your own cup, or re using the cup you already have. Though the likely hood of all these risks are very little, we will assess the problem and deal with it right away.
Financial Institution [pic]
Our financial institution is BMO (bank of montreal). We chose BMO because from what we have learned it is very promising, it offers loans and financial support. A lot of people starting businesses with them have become very successful, like Wendy Buchanan, the owner of Perceptions Eyewear. We will use the branch located in richmond.
Supporting Documents [pic]
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Note: The financial plan is found in a separate spreadsheet, available as a download here.
Complete this file and include it in this appendix.
This is the end of section 1-6.
Please print this document by clicking on the button below.
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A B C D E F G I L M N O P R S T V W
[pic] [ ACCOUNTS PAYABLE]
Amounts owed by a business to its suppliers, usually as a result of credit purchases for inventory or services, other expenses (i.e. utilities), or taxes.
[ ACCOUNTS RECEIVABLE]
Amounts owed to a business by its customers who purchased goods or services on credit.
[ ACCRUALS]
Amounts due to employees but not yet disbursed, sales tax collected but not yet sent on, etc.
[ ADMINISTRATIVE EXPENSES]
Operating costs incurred in the normal course of running a business, such as telephone, management and office salaries, professional fees, property taxes, etc.
[ AGE OF ACCOUNTS RECEIVABLE]
A ratio that shows how fast a business is collecting from its customers. The higher the number, the longer it takes the business to receive payment, translating into a possible lack of working capital.
[ ASSET]
Anything owned by a person or a business that has commercial or exchange value. Assets may be tangible or intangible and may include accounts and notes receivable, cash, inventory, equipment, real estate, goodwill, etc.
[ ASSET TURNOVER]
Financial ratio that measures the business' use of assets to generate income, more specifically the level of capital investment relative to its sales volume. The higher the turnover, the more efficiently the business is managing its assets.
A B C D E F G I L M N O P R S T V W
[pic] [ BALANCE SHEET]
Financial statement listing all assets, liabilities and equity of a business at a certain point in time. It provides a quick "snapshot" of a business.
[ BOOK VALUE]
Value of an asset as shown on the balance sheet. The book value takes into account depreciation and is often different from its market value.
[ BREAK-EVEN POINT]
The point in time at which a new business’ revenues (dollar volume of sales) equals its fixed and variable expenses.
[ BUDGET]
An estimate of future income and expenses over an accounting period (quarterly, yearly, etc.) used as a financial control for business.
[ BUSINESS FINANCING PLAN ]
An outline of the business goals, the purposes of its loans, and the benefits to the business resulting from the loans. It can also include summaries of historical, market and other data.
A B C D E F G I L M N O P R S T V W
[pic] [ CAPITAL ]
The owner's equity in the business. It can take the form of the proprietor's or partners' capital, or, if incorporated, that of common stock, preferred shares and retained earnings.
[ CASH FLOW BUDGET ]
A spreadsheet of monthly inflows (e.g., earnings) and outflows (e.g., expenses) of cash in the business during an accounting period, usually 1 year. It helps a business plan its financial requirements.
[ CLOSING INVENTORY ]
Value of the total inventory or the number of units that a business has on hand at the end of the accounting period.
[ COGS ]
Abbreviated form of Cost of Goods Sold, also called Cost of Sales.
[ CONTRIBUTED SURPLUS ]
Any capital contributed to a business other than through the issue of shares. It includes share redemption, donation from a shareholder, certain dividend transactions.
[ CORPORATION ]
Legal entity incorporated under federal or provincial legislation. This entity is distinct from parties or individuals that own it. Shareholders are not liable for debts or obligations of the corporation.
[ COST OF GOODS SOLD ]
Abbreviated as COGS, also called cost of sales. Direct cost of producing or providing the business' goods or services. It includes direct labour costs and production overhead plus opening inventory plus purchases less closing inventory.
[ CURRENT ASSETS ]
Cash and other assets that, in the normal course of operations, may be converted into cash, or consumed into the production of income within one year from the date of the Balance Sheet. They include cash, accounts receivable, allowance for doubtful accounts, inventory and prepaid expenses.
[ CURRENT LIABILITIES ]
Outstanding debts of the business that are payable within one year of the date of the Balance Sheet. They include a credit line, accounts payable, , accruals (ex. sales tax collected), income tax and current portion of the long term debt.
[ CURRENT RATIO ]
Financial ratio that measures the business' ability to meet its current obligations on time and to have funds available for its current operations.
A B C D E F G I L M N O P R S T V W
[pic] [ DEPRECIATION ]
Method of spreading the cost of a fixed asset over several accounting periods so that expenses are matched to the revenues they help produce. It is an allowance for the wearing out of equipment.
[ DISBURSEMENTS ]
Funds paid out of a business in settlement of obligations.
[ DRAWINGS ]
Withdrawals of assets (usually cash) from a business by a sole proprietor or a partner.
A B C D E F G I L M N O P R S T V W
[pic] [ EQUIPMENT ]
All machinery and equipment used by the business to earn revenue. It has a limited lifespan and thus is subject to depreciation.
A B C D E F G I L M N O P R S T V W
[pic] [ FINANCIAL STATEMENTS ]
Formal reports, prepared from accounting records, describing the financial position and performance of the business. They comprise the Balance Sheet, the Income Statement, the Statement of Changes in Financial Position. See also these definitions.
[ FIXED ASSETS ]
Also called capital assets. Property or equipment, not intended to be sold, owned by a business for use in its operations and expected to have a useful life of several fiscal periods. Included in this are land, buildings, vehicles, furniture and equipment.
[ FIXED COSTS ]
Amounts that do not vary with changes in the volume of sales or production (i.e. rent, depreciation, interest payments).
[ FORECAST ]
Estimate or prediction of future sales, expenditures, profits, etc.
A B C D E F G I L M N O P R S T V W
[pic] [ GROSS PROFIT ]
Net Sales less Cost of Goods Sold. It represents the profit made by the business before deducting selling, administrative and financial expenses. It helps to evaluate sales performance, buying policies, mark-ups, and inventory controls.
A B C D E F G I L M N O P R S T V W
[pic] [ INCOME STATEMENT ]
Financial statement showing revenues, expenses and net income of a business over an accounting period.
[ INCORPORATION ]
Legal process of bringing a company into existence by filing appropriate documentation with federal or provincial legislation.
[ INTANGIBLE ASSETS ]
Assets that cannot be touched, weighed or measured. They cannot be used for payments of debts and include goodwill (probability that a regular customer will remain so), patent, trademark, incorporations costs. They may produce income and can be sold, that is why they are listed under assets.
[ INTEREST COVERAGE RATIO ]
Financial ratio defined as Income before interest and taxes divided by Interest expense. It reflects the number of times business income cover interest expenses and represents a safety margin for the business.
[ INVENTORY ]
Dollar value (cost or market, whichever is lower) of all stock of physical items that a business uses in its production process or has for sale.
[ INVENTORY TURNOVER ]
Financial ratio that measures the number of times inventory has been sold in a given year. If it is low, it means that products are not selling well.
A B C D E F G I L M N O P R S T V W
[pic] [ LABOUR EXPENSES ]
Total direct cost to the business for its employees during an accounting period. Includes actual wages paid and cost of all fringe benefits, unless listed separately.
[ LEASE ]
Legal contract covering the use of property drawn up between an owner (lessor) and a tenant (lessee) for a stated amount of money (rent) and for a specified length of time.
[ LEASEHOLD IMPROVEMENTS ]
Renovations and other improvements done to the leased property at the expense of the lessee.
[ LIABILITIES ]
Amounts owed by the business to its creditors, not necessarily to be paid immediately. An obligation to remit money or services at a future date, ex. accounts payable, loans.
[ LINE OF CREDIT ]
Agreement between a lender and a borrower under which the latter can borrow continuously up to a fixed maximum amount.
[ LONG-TERM LIABILITIES ]
Outstanding term loans less the current portion (see definition of Current Liabilities) that are not due within the next 12 months.
A B C D E F G I L M N O P R S T V W
[pic] [ MARKET ]
A group of consumers that can be described in a specific way (e.g., men aged 25 to 35 with an annual income of over $40,000 and living in the Toronto area.)
[ MARKET SEGMENT ]
Part of a market (e.g., men aged 25 to 35 with an annual income of over $40,000 who live in the Toronto area and are interested in the arts)
A B C D E F G I L M N O P R S T V W
[pic] [ NET PROFIT ]
Excess of all revenues over all expenses during the same accounting period.
[ NET PROFIT MARGIN ]
Net profit divided by sales; expressed as a percentage.
[ NICHE ]
Part of a market segment (e.g., men aged 25 to 35 with an annual income of over $40,000 who live in the Toronto area and are interested in performance arts)
A B C D E F G I L M N O P R S T V W
[pic] [ OPENING INVENTORY ]
Value of total inventory or number of units a business has on hand at the opening of the accounting period.
[ OPERATING FORECAST ]
Anticipated earnings of a business determined by estimating sales and subtracting expected expenses.
[ OPERATING INCOME (OR PROFIT)
Excess of revenue of a business over its expenses, excluding income derived from sources other than its regular activities, i.e. extraordinary income and expenses, income taxes, dividends, bonuses, withdrawals by owners.
[ OVERHEAD ]
Costs not directly attributable to the production of a good, ex. salary of factory manager, property taxes.
A B C D E F G I L M N O P R S T V W
[pic] [ PARTNERSHIP ]
Form of business ownership in which two or more individuals (or companies) provide the equity capital for a business enterprise. Partners share in the profits as well as the losses of the business.
[ PREPAID EXPENSES ]
Expenses paid in advance during an accounting period (ex. a two-year insurance premium), part of which will be "used up" in the upcoming accounting period. The unused portion of the expense is considered a current asset and recorded as such on the Balance Sheet.
[ PROFIT ]
Total revenue less total expenses for an accounting period calculated in accordance with generally accepted accounting principles.
A B C D E F G I L M N O P R S T V W
[pic] [ RATIO ANALYSIS ]
Analysis that compares financial ratios of a business from one year to another to determine the change in performance over time; it also compares financial ratios of a business to that of other similar businesses or to that of its industry to determine its performance in relation to others.
[ RETAINED EARNINGS ]
Profits not spent or distributed among owners of a business but reinvested in it.
[ RETURN ON ASSETS ]
Financial ratio that indicates how efficiently the business has used its available resources to generate income.
[ RETURN ON INVESTMENT ]
Financial ratio that measures the profitability of the business for its shareholders.
[ REVENUE ]
Gross proceeds received by a business from the sale of goods or services during an accounting period. It also includes gains from the sale or exchange of assets, interest and dividends earned on investments and other increases in owner's equity.
A B C D E F G I L M N O P R S T V W
[pic] [ SALES ]
Total value of goods sold or revenue from services rendered. Returns and discounts must be shown as a reduction from total sales.
[ SELLING EXPENSES ]
Operating costs directly related to the selling of a product or service (selling salaries, commission, advertising, etc).
[ SHAREHOLDERS EQUITY ]
Net assets (i.e., minus liabilities) that belong to owners of the business.
[ SOLE PROPRIETORSHIP ]
Form of business owned and operated by one individual who is responsible for the debts and obligations of the business.
[ STATEMENT OF CHANGES IN FINANCIAL POSITION ]
Financial statement showing the fluctuation of capital of a business over an accounting period.
A B C D E F G I L M N O P R S T V W
[pic] [ TERM LOAN ]
Loan having a fixed term of repayment greater the one year, and a monthly or seasonal principal reduction schedule.
[ TOTAL DEBT-TO-EQUITY RATIO ]
Financial ratio that measures the solvency for the business: if this ratio is high, the business is at higher risk of not meeting its obligations should a drop in sales occur.
A B C D E F G I L M N O P R S T V W
[pic] [ VARIABLE COSTS ]
Expenses that vary directly with changes in the volume of sales or production, e.g. raw material costs and sales commissions.
A B C D E F G I L M N O P R S T V W
[pic] [ WORKING CAPITAL]
Financial ratio that measures the amount of cash a business has to develop itself as opposed to the capital it has invested in fixed assets. A high ratio means the business can convert some assets into cash or obtain cash readily to meet its current obligations and represents a safety cushion for creditors.
[pic] [pic]
HOW TO PRINT THESE INSTRUCTIONS
[pic] SECTION 1: BUSINESS OVERVIEW
The sources of information you might consider to complete this section are:
• Newspapers and trade journals;
• Existing market and industrial studies and data from Statistics Canada;
• Interviews with businesses already involved in the industry (distributors, suppliers);
• Discussions with present and potential clients.
• Colleagues and experts in your industry to test your assumptions.
For startups It is important to demonstrate your knowledge of the industry and your specific niche, and that you are aware of any difficulties of entering this field. How strong are the existing major players? Are you dependent on your suppliers or distributors? Explain why your clients will deal with you in particular (your niche), and to what extent.
[pic] Major demographic, economic, social and cultural factors
Place your business' operations and products/services in a global context. Show how your business will succeed based on demographic changes. What is the impact of dual income families or an aging population on your activities, for example? These trends will influence your company’s performance in the long term. Be sure to quote significant newspaper or magazine articles,or social and demographic studies.
[pic] Major players (suppliers, distributors, clients)
Who controls the market? Are there major suppliers or distributors with whom you must do business? Are there clients who control the market due to the size of their orders? Who drives the prices up or down? This section will allow you to show the level of control you have in your market and your costs. A discussion with people involved in your field (distributors, suppliers, competitors or clients) can help you measure the influence your business can have in your market.
[pic] Nature of the industry
Describe the industry in which your business operates: size, potential and growth, concentration (few large firms, many small players), industry lifecycle (introduction, growth, maturity, decline ), long-term potential development.
[pic] Trends in the industry
Identify major trends (economic, social, technological, environmental, geographical factors) affecting your industry and your business, both past and future. How does your business and its products/services fit in those trends? How can they be adapted? As well, evaluate the opportunities and threats to your venture. (growth rate, future possibilities, export markets, foreign competition).
[pic] Government or other regulations
To what extent is your industry regulated? How does this affect your business? Consider laws, bylaws and regulations, environmental concerns, tax breaks for new enterprises, tax shelters for certain types of investments, and so on. The various levels of government can provide all the necessary documentation, and you may want to consult business owners already involved in the community, your Chamber of Commerce or Board of trade or, in specialized cases, a lawyer.
[pic] MARKET
[pic] Market segment
Describe your specific market within your industry: size, region, potential, growth rate, profile (buying behavior, demographics, etc.). If appropriate, mention the evolution of your business: will you serve only one market or target many different ones? Do you plan to enter different markets or serve different segments over time? Are you planning to export?
[pic] Products and services
Use your knowledge of your industry, together with research (trade magazines, trade shows, competitors' websites, promotional literature, service centres or 1-800 lines, etc.) to identify existing products/services that satisfy the same needs (directly or indirectly). Describe how the characteristics, the positioning and the distinctive factors of your products/services will guarantee your success.
Questions to ask yourself:
How do your products/services compare? Can you improve on what the competitors offer? Is there a way you can differentiate your products/services from those is on the market? Can they hold a distinctive positioning in the customers' mind?
[pic] Pricing and distribution
Describe your main pricing strategy (higher, lower or equal to industry players) and distribution strategy (networks, discounts to intermediaries, etc).
Questions to ask yourself:
How will your customers find your products/services? How much will they cost? It is useful to start by identifying the pricing and distribution strategies of your competitors and major players using trade magazines, trade shows, promotional literature, visits to wholesalers or retailers, discussions with suppliers, and so on. Compare your products/services: are they high, medium or low priced? Do major players sell directly to customers, through wholesalers or do they use a network of retailers? Are wholesalers covering your entire region?
[pic] Implications or risk factors
In this section, you briefly identify the strengths and weakness and opportunities and threats (SWOT) inherent to your market, and show how your business will respond and what resources will help it succeed.
[pic] Market trends
Is your chosen market prone to changes? This is different from your industry – for example, the demand for the cleaning products you sell may remain high, but if people will be buying them more from superstores and fewer from your current distributor, you will want to note that fact.
[pic] Planned response
Determine your major product and market strategies in terms of products/services, pricing, distribution and communications (advertising, promotion, direct marketing, etc.), and assess your business' future performance in the market (potential market share, sales targets, etc). If appropriate, define the role of your employees, your operations and production policies, technology and R&D, etc.
Do not forget that these represent overall corporate strategies.
[pic] COMPETITION
[pic] Competitors and type of competition
Identify your competitors, both direct (those offering a product/service like yours) and indirect (those offering a product/service that can satisfy the same needs). Is the competition based on service, quality, pricing, distribution, etc.? Determine the elements on which your business will have to fight its way into your market or against foreign companies. As well, evaluate the level of competition by segment (intense, weak) and your business' market entry potential in local or in foreign markets.
[pic] Competitors' strengths and weaknesses
You can evaluate your major competitors' strengths and weaknesses in various ways: quality (product and customer service), price (to the customer, commissions paid to the trade/distributors, production costs), product/service (characteristics in relation to needs, technology used), personnel (number, level, training, etc.), distribution (network, location, type of distribution), communications (image, advertising budgets, visibility, media used), promotion (merchandising, trade terms, etc ). For each competitor, gather information on its size, location, number of employees, products sold, network used, pricing and promotional activities.
[pic] Competitive advantages
What are your strengths that will help you take advantage of your competitors’ weaknesses? What strengths will give you a chance to deal with the industry’s threats and seize business opportunities that arise? Determine the elements your business can use (products, service, image, production, technology, etc.) to distinguish itself from the other players in the industry and to gain market share and profits; these will be related to the key factors developed earlier in the Planned Response section.
Useful sources for this section include trade information and interviews with employees (sales force, customer service representatives, production, etc), customers and distributors/suppliers.
[pic] SECTION 2 : SALES AND MARKETING PLAN
[pic]
Describe your customers by name or market segment served. These customers can be major distributors with which your business has distribution agreements or manufacturers which use your products/services . The customers described here would account for the majority of your business' sales; potential customers can also be included, but be realistic. Be sure to consider foreign markets and their importance to your business.
Terms • Product/Service
If necessary, describe the sales terms and conditions (terms of payment or credit policies) and the products and services you supply.
Additional information
Include information such as customers' expectations, special services required, cross-selling opportunities, and their development projects. Is there potential for alliances or long-term agreements? Buy-outs or mergers? Joint marketing?
[pic] Suppliers
List the major suppliers that serve your business and the terms & conditions. If you are in a highly competitive sector, it is preferable to have more than one supplier; you will be able to negotiate better prices, and will not be overly dependent on a single company. These suppliers would account for a major portion of your expenses and your business success is highly dependent on them. Potential suppliers can also be included, depending on the interest their products/services represent for your business' operations.
Additional information
How and why did you choose these suppliers? What advantage do they give your business over others? Do they have new new products planned, changing pricing policies, or so on? Is there Potential for integration? Have you evaluated their capacity to match your development, service new locations, or support your new products?
[pic] Advertising and promotion
Are you going to advertise your products? If so, where and how often? Describe your advertising and promotion strategy and the main communications tools and actions you use to to reach each segment or market identified earlier. Intermediaries can also represent an important target for your communications efforts. This is also where you would include details about any online efforts, creation of a Web site, etc.
Questions to ask yourself:
Are you going to prefer sales promotion activities (e.g. coupons, samples, etc.)? If so, to whom (customers, trade intermediaries )? Would direct marketing be more appropriate (mailing, telemarketing, etc.)? Or sales representatives with remuneration based on performance?
These decisions, and those that follow, have a direct impact on your financial projections.
[pic] Pricing and distribution
If necessary, provide more details about your pricing and distribution policy that is specific to your market. For example, you can give a detailed price structure (wholesale, retail and consumer prices, special discounts, trade terms, salespersons' commissions, etc) to each market for each product/service and determine payment policies and credit terms. You can also show how products will be distributed, including site locations, intermediaries, electronic commerce, etc.
[pic] Customer service policy
Define the service levels you intend to offer and relate them to their costs, to what your customers expect and to what the competitors offer.
Questions to ask yourself:
Are you going to try to compete on service quality? If so, what are the standards? How are you going to measure your customers' satisfaction? Will you have a 1-800 line or a Web site for information on your products or for after-sales service? In-house or outsourced? Do sales representatives also handle customer service? What are your after-sales service terms? Guarantees? How will you handle complaints?
[pic] SECTION 3 : OPERATING PLAN
[pic]
Describe the site of your business: its location, size and capacity, advantages and disadvantages of facilities or location, and ownership/leasing details. You should cover both current and future use and, if applicable, cover all aspects of your business’ production, distribution and selling activities.
Size and capacity
If appropriate, give details of the size and capacity devoted to the different activities: production, warehousing for raw materials and semi/finished products, distribution, selling, customer service and administration. Consider flow of goods, people, clients, etc and impacts on space assigned, layout and size.
Advantages or disadvantages
Why did you choose this location in particular? Is there extra capacity? Is it easy to deliver or get deliveries? Is it close to clients, suppliers or competitors?
Lease or ownership details
Describe either the lease or ownership details on a site location basis (if multi-sites). Consider impact on costs and on your operational requirements. Evaluate location on a long term basis, i.e. compared to the foreseen development of your business or the evolution of your market.
Questions to ask yourself:
Are you close to your market and to major transportation networks (access, ease for delivery, visibility, etc.). Is your location appropriate to your current and future needs? To the sales and production levels? To customer service? When and why would you need to expand or move?
[pic] Equipment, furniture and fixtures
In this section, you describe the equipment you use to produce your goods or services. You should also comment on its age and remaining useful life, capacity versus volume, condition and replacement costs.
The content of this section, the budgets and the technology required, will vary greatly depending on your type of business. A retail operation will need more furniture and fixtures. Manufacturing will require more expensive equipment and technology.
Manufacturers should consider layouts, flow of people and goods, service vs. production vs. delivery areas, and so on. Describe the work processes, key activities and resources (equipment, machinery, furniture, vehicles, technology) necessary to operate your business as well as capital expenditures and technology required for the coming years in order to achieve sales targets.
For startups: you will need to describe the equipment you will use. Visit your competitors' sites, and discuss your needs with your suppliers of equipment / furniture / technology to determine an optimal operating plan, which you can describe briefly.
[pic] Future expenditures / Technology requirements
If you have a long-term plan for equipment or technology acquisition, give details here, including the timeframe, reasons (e.g., to maintain sales objectives) and costs. You can mention technical aspects, potential suppliers, buying criteria, alliances and partnerships, costs, and so on
These are decisions related to long term investments and will have to be taken into account in your Financial Plan. Be sure to consider the impact of your sales and marketing plan and any increase in personnel or space required. If there are any potential tax breaks or shelters, mention them.
[pic] Research and development
Mention, briefly, any research and development activities: in-house or outsourced, resources involved (human, material, financial), any R&D plan (output, dates, expected results). Evaluate the financial implications, the long-term advantages to your business and any subsidies or partnerships you may have.
Knowledge-based industries that rely heavily on R&D will want to go into more detail in this section.
Consult a specialist at IRAP (Industrial Research Assistance Program) or the CTN (Canadian Technology Network) for more details on research and development. Regarding standards, you can consult the Standards Council of Canada.
[pic] Environmental compliance
If appropriate to your industry, describe how you deal with waste and other environmental issues (policies, criteria, supervision and contingency plans) Will you require some environmental standards from your suppliers? Will you offer them to your customers?
For startups: Banks often have strict requirements when lending to companies whose activities have an impact on the environment. You will want to develop your own code of conduct; determine criteria to follow and establish ‘what if’ scenarios.
Additional information
Add any additional information, as required.
[pic] SECTION 4 : HUMAN RESOURCE PLAN
[pic]
In this section, you describe your key job positions, both present and future. A solid human resources plan is as essential as your marketing or financial plan. Include key responsibilities, the titles and hierarchical levels and the number of people required
Note: this section is for employees; the principals of the company (president, treasurer, etc.) are described in the Executive Summary.
For startups Set the qualifications you require for each function. This is the first step towards a career development strategy and succession planning.
Job title/ Key responsibilities/ Qualifications
Describe, briefly, the title, responsibilities and qualifications or skills for each function. These can later help you establish your recruiting and promoting criteria..
Additional information
Information on external support needed in the future (lawyers, consultants, ISO specialist, accounting firm). You can also attach the resumes of key people at the end of your plan.
[pic] POLICIES AND PROCEDURES
In this sub-section, you describe your overall human resources strategy: remuneration, training and performance assessment. It will form the basis of the 'contract' between management and personnel. These policies and procedures will help you attract and keep employees and achieve a work environment conducive to top level performance. Decisions here will have a direct impact on operating expenses and consequently on profits.
[pic] Hours of operation
List the business hours for all functions and locations. This can help you determine the level of service required by your clients and establish a schedule for employees. There might be variations based on function (customer service vs administration), on seasonality of demand (Christmas period) or other factors directly related to your industry or market served.
[pic] Vacation program
Describe policies based on the level of service described above, the functions and industry/regional standards.
[pic] Performance assessment
All but the smallest of companies need to establish evaluation process: management expectations, corporate objectives, expected results by function and hierarchical levels, qualitative and quantitative factors and impacts on remuneration and promotion.
[pic] Training and development
Assess current level of competence, set targets and establish training programs to reach targets. The qualifications and skills identified in the previous form should be the starting point for this exercise.
For startups: It is a good idea to show that you have both a short-term (i.e., for when you start) and a long-term training plan for your employees.
[pic] Remuneration and benefits
For each function and hierarchical level, list salary levels and benefits packages, including fringe benefits and related programs.
Health and Safety
While it may not be necessary to include a section about health and safety in your business plan, refer to the Canadian Centre for Occupational Health and Safety to ensure that your company complies with Canadian legislation.
[pic] SECTION 5 : ACTION PLAN
[pic] SECTION 6 : EXECUTIVE SUMMARY
[pic] Objectives of the plan and description of the project
Why this plan? What are your goals in preparing this document? Describe the project, i.e. (investment, expansion, acquisition, etc.) you want to 'sell' to potential partners, bankers or other stakeholders.
[pic] Business history and nature of operation
Summarize your business environment section.
[pic] Products and services
Provide a condensed version of your Sales and Marketing plan.
[pic] Project financing
Summarize the Financial requirements section from the separate Excel spreadsheet. This is an outline of your financial plan, the project (asset acquisition, business development, etc.) and how you intend to finance it (own funds, investments, loans, equity, etc.). Explain the type of financing your business will eventually ask from its banker(s).
[pic] Management and advisors
Describe who you are and who the people who support you are. Investors, bankers, even stakeholders, want to know who does (or is going to) manage this company. This section gives credibility to your plan. Do not restrict yourself to shareholders; consider advisors as well.
[pic] Risk assessment and contingency plan
What are the chances and the conditions under which the plan would not develop as expected, i.e. sales do not materialize, profits do not come, expenses are higher than planned?
What are you going to do to ensure the survival of the business, e.g. ease with which assets can be disposed of, guaranteed business/sales, strengths/expertise in sectors, etc.
[pic] Financial Institution
Investors and bankers will need some information to validate financial information about your business. This is also where you sign and date your business plan.
[pic] Supporting documents
Identify all the relevant documents you think might support the information detailed in the main document and attach them to your plan. For example: signed contracts from customers, resumes of your partners, market studies, magazine articles that can help you better sell your business plan, etc.
[pic] SECTION 7 : FINANCIAL PLAN (EXCEL SPREADSHEET)
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BUSINESS PLAN
Business Overview
Section 1
BUSINESS PLAN
BUSINESS PLAN
Business Overview
Section 1
BUSINESS PLAN
Business Overview
Section 1
BUSINESS PLAN
Sales and Marketing Plan
Section 2
BUSINESS PLAN
Sales and Marketing Plan
Section 2
BUSINESS PLAN
Operating Plan
Section 3
BUSINESS PLAN
Operating Plan
Section 3
BUSINESS PLAN
Human Ressources Plan
Section 4
BUSINESS PLAN
Human Ressources Plan
Section 4
BUSINESS PLAN
Action Plan
Section 5
BUSINESS PLAN
Action Plan
Section 5
BUSINESS PLAN
Executive Summary
Section 6
BUSINESS PLAN
Executive Summary
Section 6
BUSINESS PLAN
Appendix – Financial Plan
Section 7
BUSINESS PLAN
Appendix – Financial Plan
Section 7
GLOSSARY
GLOSSARY
USER GUIDE
USER GUIDE
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