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Business plan - a clear investment program


Among all sections of the business plan:

the investment section in the business plan is the part that describes the investment phase of the project. It should contain information on the main stages of the implementation of the described project, starting with the design and construction of the project team (if necessary), the acquisition of land and building, ending with the acquisition of equipment, its commissioning and full launch of production.

Investment plan structure

It should be emphasized that the following points must be described in the investment section of any business plan:

  • All stages of the so-called investment phase (establishing the legal framework for the project, buying land, premises, repair or building premises, installation and commissioning of equipment),
  • The timing of the necessary work according to the indicated stages is described when the payment for the purchase of equipment or premises is made for the first time, the delivery and installation of equipment, the timing of repairs are prescribed. This is usually done in the form of a Gantt chart, which can be built using Microsoft Project,
  • A list of the necessary equipment and its capacity, tools, materials, the planned time of their purchase and delivery to the facility,
  • Events, programs, courses on the organization of staff work and employee training,
  • Costs for each stage of the investment phase, schedule and amount of investment costs (payments to suppliers, builders, for real estate, contractors, advances for raw materials and finished products),
  • A plan to bring the project to the planned capacity - a release schedule is being constructed as a percentage of the maximum capacity of the enterprise,
  • List of potential investors, lenders and other sources of capital necessary for the implementation of the project.

In general, any investment program involves the calculation of all necessary investments in the project, the mention of key items of expenditure in stages, as well as a description of existing funds and sources of capital and the total amount of necessary investments.

What is an investment plan and its differences from a business plan

The essence of this document is that it represents a complete strategy for achieving the goals and objectives, as well as the expected results of investments. In a broad sense, any person can create an investment plan, and not only in relation to the financial side, but also in any other sphere of life.

In practice, this document is also called an investment (strategic) project, a strategic investment plan or a business plan. These concepts practically coincide, since in all cases we are talking about investment planning at the enterprise, the expected results of the investment and the specific timeframe for their achievement. However, there are some differences between the investment and business plan:

  1. A business plan is a specific study of a newly created or ready-made business, a description of investments, a full estimate of estimated costs, participants in the process and a description of the expected time frame for achieving results.
  2. The investment plan in many respects coincides with it in structure, however, it represents long-term investment planning in both one and several types of business at once.

Therefore, a plan is a strategic project, and a description of business development is often an integral part of it. Thus, we can say that a business plan is an essential part of a strategic project. And therefore, concepts are often used with the same meaning, which is not a mistake.

Purpose, tasks and functions

Each plan has its own goals and objectives. In a global sense, the goal of a strategic project is to determine the object of investments, the timing of profit and expected results from investment planning. That is, when setting a goal, the expert should clearly answer the question of whether the investor will be able to achieve his goals on time by investing a specific amount in the enterprise. Accordingly, the following tasks follow:

  • attraction of investments
  • job creation
  • improvement of key economic indicators, business expansion,
  • proper prioritization, identification of the main and secondary areas of business development,
  • sales market analysis (for this you need to draw up a separate marketing plan).

Therefore, the development of a strategic project performs several functions at once:

  • creation of a business concept, model of its development,
  • practical implementation of this model, analysis of possible risks,
  • attraction of new financial resources, search for sources,
  • calculations and assessment of the effectiveness of previously made investments.

For their implementation, it is necessary to take into account several requirements for the preparation of this document. It should contain specific qualitative and quantitative indicators, real goals that are expected to be achieved in a given period. Also, any plan should contain a complete list of its advantages and weaknesses. In fact, it is risk analysis that allows achieving financial stability of the company, since the advantages of the business should not lead the investor away from the forecast of possible difficulties.


The introductory part is not just an introduction with a description of planning, but a project passport, which contains such data:

  1. The name of the project, which reflects its essence. Often coincides with the name of the company, although it may differ from it - for example, in cases where the same enterprise implements several strategic projects at once.
  2. Detailed description of the enterprise. Its full name, constituent documents, details, main and secondary lines of activity are given. In the introduction, the positions and name of all managers of the company, its key employees (chief accountant, heads of sales, advertising, security, etc.) are indicated.
  3. A detailed description of the products or services that the company provides. This section not only provides a list of products, but also describes its advantages and disadvantages in terms of sales. A description of competitive advantages (real and potential) is given.
  4. Description of the stages of the implementation of goals. An investment schedule is drawn up at different time periods. During its implementation, the expected demand for a product or service, the growth rate of salaries for different employees, fixed costs (rent, depreciation, transportation costs, etc.) are taken into account.

Marketing plan

It is an analysis of the features of product sales:

  • market analysis,
  • goals and development strategy of the company in the foreseeable period (next year),
  • tactics, detailing of each stage (a detailed description of the strategy),
  • budget, analysis of expenses and income (fixed and variable),
  • control system for the implementation of the plan, the possibility of its adjustment.

Organization of the project implementation process

This is one of the most important components of an investment plan. The project itself, the stages of its implementation (terms, sales volumes, costs and expected results) are described in detail here. Usually this information is presented in the form of a graph, which is compiled taking into account various factors:

  • decrease or increase in demand,
  • dynamics of purchase prices,
  • current market conditions
  • development forecast.

At each stage of the project implementation, responsible persons are appointed, and forms of monitoring their work and the activities of other subordinate employees are established.

Financial plan

The financial plan, in fact, is a budget with monthly (quarterly, annual) income and expenses of the enterprise. Revenue is calculated on the basis of business development indicators (for example, sales volume, trade margin, average check). Costs - based on fixed and variable costs:

  • rent,
  • procurement of goods
  • salary fund,
  • taxation,
  • transportation costs, etc.


The conclusion should contain reasonable conclusions about whether it is worth doing this project at the moment, how best to enter the market, for example:

  • minimum investment in the initial period,
  • location of the company (store),
  • pricing, aggressive market conquest.

The conclusion should also contain specific answers to all questions of the investment plan, a description of the stages of its implementation. Therefore, the conclusion is a summary of the project with a brief description of all its points.

Investment Plan Example

To develop a strategic project for the development of a company is possible only with the appropriate skills. However, the business plan of a small company (small business), if desired, can be made by anyone. As an example, take the opening of a toy store with the code name "Fairytale World".

In practice, the plan of a specific project may differ slightly from the theoretical scheme, but in fact it will always include an estimate of costs, risk analysis, a marketing and financial plan.

The name of the store is “Fairytale World”. The main products are children's toys, goods for children under the age of 15 years. Product Advantages:

  • constant demand
  • psychological characteristics of the consumer (it is more difficult to refuse to buy children),
  • the client purchases goods not only in connection with the holiday, but also in everyday life (baby food, clothes, stationery, etc.).

  • high competition
  • the presence of large companies that can offer a lower price,
  • high rental costs (usually it is advisable to place such a store in large shopping centers).

Calculation of initial investments

The initial investment estimate totals about 4 million rubles based on such calculations:

  • rental of premises for 1 month 150 thousand p.,
  • room repair 600 thousand p.,
  • purchase of equipment for trade 400 thousand p.,
  • purchase of the first goods 2 mln.
  • advertising costs 300 thousand p.,
  • organizational expenses for registration of a business and execution of other documents 100 thousand rubles,
  • emergency funds for emergency operations 250 thousand - 400 thousand rubles

Choice of premises

This is a very important point, since at least 50% of the profit depends on the choice of a specific location. In this case, they are guided by such factors:

  • location in large shopping centers with a constantly large flow of buyers, including families with children.
  • the proximity of kindergartens or schools, as well as other educational institutions,
  • another factor is the proximity of new buildings (new neighborhoods), where young families usually live.


Minimum need to hire 6 people:

  • manager (manager)
  • 3 sales assistants working in shifts,
  • accountant,
  • Warehouse Manager.

Risk analysis

Risks include the manifestations of the business weaknesses that have been described above:

  • high competition among stores of a similar segment (small business),
  • competition from large players (network companies),
  • seasonal dependence (the largest volume of sales during the New Year holidays, a decline in the summer period),
  • increase in rent payments and other costs (utility bills, purchase prices, etc.).

Expected Return

Also in the investment plan, it is necessary to specify in detail the expected level of income. It should be based on specific indicators:

  • trade margin minimum 50%, maximum 200%, average 100%,
  • average check (excluding margins) about 800-1000 p.,
  • the number of checks (sales) per day - an average of 50,
  • daily income of about 30 thousand p.,
  • monthly income of about 900 thousand rubles

Thus, in pure terms, a store can bring about 400-500 thousand rubles. revenue monthly. This is an average value that can vary significantly depending on the season.

In conclusion, you need to make a reasonable conclusion about whether it is worth doing such a business, as well as where exactly to start, where exactly to open a store. That is, the conclusion represents the answers to all the questions indicated in the plan and the corresponding conclusions.

Choose an investment option suitable for age

Age has an impact on investment strategy. The younger you are, the more risk is justified. You have more time to recover from failures in market downturns, crises and mistakes.

When the investor is 20 years old, he can allocate most of the money for aggressive investments. Those that are focused on growth and companies with small capitalization.

If the investor is close to retirement, he forms a portfolio of less aggressive options and considers companies with stable income and enterprises with large capitalization.

Determine your current financial situation

Be aware of what kind of income you have. Determine how much you can allocate funds for investing. Look at the budget, subtract the monthly expenses and set the amount that is available for investment. Be sure to create an emergency fund (a stock of money that covers 3-6 months of expenses).

Investment plan on the example of a grocery store

As part of the business plan, it is planned to open a grocery store of the “At Home” format in the city with a population of over 1 million people. The store is planned to open in a newly built residential area of ​​the city, where at the moment there are still no similar outlets. To open a store, a room is purchased in a building under construction on the ground floor with an area of ​​300 sq.m. The cost of the premises is 30 million rubles.

Before acquiring a retail space, a new legal entity will be created and a license to trade in alcohol will be obtained. The cost of obtaining documentation will be:

  • registration of a legal entity - 20 thousand rubles,
  • obtaining a license for alcohol - 50 thousand rubles.,
  • obtaining permission of state supervision - 10 thousand rubles.

The commissioning of the premises is planned in rough finish, so to start the store you will need to carry out a complete repair of the premises, which will include the following work:

  • repair work - 3 000 thousand rubles.,
  • electrical work - 500 thousand rubles.,
  • installation of fire and security alarm systems - 300 thousand rubles.,
  • cooling - 500 thousand rubles.

In addition, equipment is planned for the operation of the store. The cost, quantity and type of equipment are presented below:

  • Retail store equipment:
    • shelving - 200 thousand rubles.,
    • low-temperature display cases - 1,000 thousand rubles.,
    • medium temperature display cases - 1,000 thousand rubles,
    • banquets - 500 thousand rubles.,
    • cash equipment - 200 thousand rubles.,
    • baskets and trolleys - 50 thousand rubles.
  • Office equipment
    • computers and office equipment - 200 thousand rubles.,
    • furniture - 50 thousand rubles.
  • Working capital investments
    • purchase of goods - 2 000 thousand rubles.

The cost of other work on obtaining documentation is presented below:

  • obtaining permission from SES,
  • getting cut

It is planned that the entire volume of investments except the acquisition of working capital will be paid at the expense of the investor, who receives a 80% stake in the LLC organized within the framework of this enterprise for participation in the project. The planned profit from the project will be divided in proportion to the shares in the LLC.

The timing of the investment phase by type of work is presented in the following figure:

It is planned that the store will reach full capacity as follows:

monthpercentage of regulatory sales
january 20170%
february 20170%
March 20170%
April 20170%
May 20170%
June 201730%
July 201735%
august 201740%
september 201745%
October 201750%
November 201755%
December 201760%
january 201860%
february 201860%
March 201860%
april 201865%
May 201865%
June 201870%
July 201870%
august 201875%
september 201875%
October 201880%
november 201880%
December 201880%
january 201980%
february 201980%
March 201980%
april 201985%
May 201985%
June 201990%
July 201990%
august 201995%
september 201995%
october 2019100%
november 2019100%
December 2019100%

As we see from the table, the store will open in June 2017 and in the first month of sales we will be able to make revenue of 30% of the maximum possible (according to plan) in this store. The grocery store will be able to reach full capacity only for the third year of operation in October 2019. Graphically, full power output is shown below:

Set a personal risk threshold

The risk threshold is a rule that determines how much risk an investor is willing to take on. Even as a young person, a person may not be ready to take risks. He will choose investments that match his “boiling point”.

Stocks are more volatile than bonds, savings and savings bank accounts.

The risk and the size of the potential benefits mutually affect each other. The greater the risk, the greater the potential profit. Investors get the best results for the right, but "dangerous" decisions. It is important to reasonably evaluate the fundamentals shown by the company before buying its shares.

We wrote about how to choose the right stock here.

Set goals

The idea of ​​setting a goal is to hold assets and manage them in a long-term strategy, with a clear understanding of why this is for you. Regardless of aspiration, any investor will need a diversified portfolio. What do you want to do with the money you get through investing? Retire early? Buy a good home? Trailer for travel? Give an answer to this question.

Если цель агрессивна, надо чаще пополнять и наращивать капитал, а не обращаться к рискованным вариантам. Так, скорее всего, вы достигнете нужного результата, а не потеряете средства на одном из неудачных решений.

Choose a time frame for your goals

How soon do you want to achieve your financial goals? This question will help with the choice of type of investment.

• If you are interested in getting a good and quick return on investment, and are also willing to take risks, then choose aggressive options. But do not forget that they are associated with the opportunity not only to earn a lot, but also to lose a lot.

• If you want to achieve goals gradually and steadily, choose a safe investment that gives a small, but almost always guaranteed profit. Bank deposits, federal loan bonds and shares of large companies with dividend yield.

Determine liquidity

A liquid is an asset that can be easily sold at a price close to the market. This suggests that the investor has the opportunity to quickly get money on hand, if necessary.

• Stocks, bonds and investments in ETFs are highly liquid. They can be quickly sold.

• Real estate and fixed-term bank deposits are less liquid. Converting them into cash takes time.

Explore Options

There are many approaches for creating a plan. Explore all the options to choose the one that best suits your personal goals, income, and risk tolerance.

Explore financial opportunities with long-term and short-term horizons. Shares, bonds, mutual funds, ETFs, bank deposits, currency, precious metals, real estate. Understanding the features of these tools is necessary for each investor's strategy.

Remember that a portfolio must be diversified. It is impossible to refuse shares or bonds, but also to be completely purchased with only one type of asset, too.

If you cannot cope with high risk, then make up a portfolio of 15% of highly profitable, but risky assets (stocks) and of 85% of stable, but less profitable options (bonds, deposits).

Create an investment strategy

Decide how you want to diversify (distribute the investment). You can’t “keep all the eggs in one basket,” according to an American proverb that warns against excessive risk. For example, every month you can send 30% of your investment capital to stocks, 30% to bonds, and the remaining 40% to a savings account. Adjust these proportions according to your goals and risk appetite.

Make sure your plan meets your risk threshold.

If you give 90% of the income on stocks every month, you can lose a lot of money in the event of a stock market crash. Such tactics are not reasonable and usually do not fit into the risk threshold of investors, but make sure that this is true for you as well.

Rate the progress

Track investments once a quarter or half a year to understand that they meet expectations and bring you closer to your goal. If this is not the case, reevaluate the portfolio and distribute the investment in a different proportion.

A situation is possible when you do not invest enough money from each salary into investments. On the other hand, it may turn out that you are ahead of plans and transfer too much money into assets. Both of them are dangerous in their own way, so balance around the middle ground.