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We pass to a financial part of business planning. The example of the financial plan is presented to tab. I.1

Comments to the financial plan.

Expenses are carried on operational (constants), variable (expenses for manufacture, purchase and realisation) and miscellaneous costs. It is made for simplification of the control of expenses.

Expenses of the first month will make (January) 7000 rivers is cost of registration. 10 000 more rivers it is brought on the settlement account of the organisation in the form of the authorised capital. The authorised capital sum it is entered at line it 3 itOther sources of incomesit. It is not absolutely correct, but for the lack of other suitable line we will use this. I pay attention that on the beginning of month presence of money at a rate of 17 000 rivers turns out These are the money enclosed in registration of firm. You preliminary reserve them and then spend and bring on the settlement account. At us they will be divided. Seven thousand it is considered as the initial sum, ten thousand it is brought.

Next month (February) is planned the conclusion of the contract with administration and advance payment reception for carrying out of holidays in February and March. An advance payment it is received for two months forward. It just the necessary sum on purchase of the equipment and a covering of current expenses. In February all is simple. Have bought the equipment, have employed the personnel, rented premises under a warehouse and office have and more managed to have a regional holiday. Expenses for rent it is started up by one sum. I pay attention that the sum of current expenses here above, than it was planned in a descriptive part of the business plan. There 63 000 rivers, here 74 000 rivers the Difference has arisen because of taxes to the salary, not considered in a descriptive part. It is an example as figures at a planning stage can differ. It is impossible to expect, remember and consider all! In line it 23 "Miscellaneous" in February there passes the sum of 300 000 rivers is a purchase of the equipment.

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