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Taken from KeelyNet BBS (214) 324-3501
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October 21, 1992
BUSPLAN1.ASC
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I don't remember who sent us this file, but it might be useful.
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PRICE WATERHOUSE
HIGH TECHNOLOGY INDUSTRY SPECIALTY
OUTLINE FOR PREPARING A BUSINESS PLAN
It is important to remember that our outline should be treated as a
guide, and not as a rigid, all-encompassing format:
each business is unique and its plan should reflect as much.
It is also important to understand that no reasonable investor will
look at your plan as indelibly etched in stone. As market
conditions change, as company strategies evolve, as projections are
surpassed or not reached, the plan should be updated to reflect
revised scenarios.
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A FEW GENERALIZATIONS ABOUT BUSINESS PLANS
o The Executive Summary is critical: This two to three page
summary of the plan is where most investors turn first; it is
where they decide to read on or to decline the opportunity.
o Focus: The plan should be clear as to products to be devel-
oped and markets to be addressed by the business. Do not say
the company will develop a widget and sell it to General
Motors and the grocery store down the street without detailing
how it's to be done.
o Avoid unsubstantiated superlatives: The "trust me" school of
thought doesn't work in business plans -- if your product is
going to be the best in the market, thoroughly describe why.
o Quantity does not equal quality: The well written plan is
succinct and to the point. The typical plan should be able
to say it all in 30 to 50 pages.
o First impressions are lasting impressions: Incorrect spelling,
grammar, punctuation; numbers that don't total; a poorly
organized plan; all can add up to sink a proposal that might
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otherwise float. Take the time to have the plan proofread by at
least three other members of your team.
o "Slick" plans can be a turnoff: Expensively prepared plans
are often perceived as form over substance and frivolous
spending. Don't waste scarce financial resources on a too-
professional document.
o Avoid the use of non-assertive language: Qualifying words
such as "might," "probably," "maybe," "perhaps," and the like
can have a subtly negative effect on readers; be positive or
don't say it at all.
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The Business Plan -- An Outline
I. NON-DISCLOSURE AGREEMENT
Usually the first page of the document, the non-disclosure
agreement states that the information in the plan is
proprietary and is not to be shared, copied, disclosed, or
otherwise compromised. The agreement can be verbal or can
take the form of signed documentation.
Be prepared to negotiate on signed non-disclosures, as many
investors balk at such agreements.
II. CONTROL NUMBERING
Also usually on the first page of the plan, the control
number is cross-referenced to a journal kept by the
entrepreneur (i.e., copy 14 issued to Jake Johns on
September 10, 1984). Control numbering is not critical,
but does help keep track of issued plans.
III. THE EXECUTIVE SUMMARY
Many consider this the most important part of the plan
because it is what investors read first. It is the
"tickler" through which an investor will be convinced to
spend more time on the plan itself.
The Executive Summary should be as short as possible, but in
any event, should not exceed three pages. It should be a
concise and clear highlight of what the company is all about
and what's in it for the investor. It should include
descriptions of the following, while at the same time
remaining to the point:
o The Company -- When formed
To pursue what purpose:
. design a new product
. manufacturing
. marketing
. etc.
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o The Product(s) -- What are you selling
What makes it unique
Is it a proprietary product/other entry barriers
At what stage is its development
Distinguishing features from competition
. pricing
. quality
. speed
. etc.
o The Market -- Current size
Domestic/international
Recent growth (cite sources)
Projected growth (cite sources)
Estimated company market share
o Financial -- Financing sought:
. for what purposes
. will carry company how far
Five-year revenue and net income projections
Projection of when profits will begin
o Management -- How complete is the team
Brief past experience
Highlight strengths
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IV. TABLE OF CONTENTS
Suggested sections might include:
. The Company
. The Market
. Marketing Strategy/Plans
. The Product(s)
. Development Plan
. Operations/Manufacturing Plan
. Management
. Financial
V. THE COMPANY
In this section, a more detailed description of the company
is made, but it is essentially an expansion of the details
in the Executive Summary.
o When founded and by whom?
o What markets to be pursued?
Is the company creating demand or is it responding to
existing demand?
o What will the products do for buyers? Reduce
costs; improve efficiency; etc.
o Who are the buyers (not specifically, but in
general, i.e., disk drive manufacturers,
semiconductor manufacturers, etc.)
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o How many people in the company now; how many
expected in the future?
o What technologies being used in production?
Generally, this section will run two to five pages in length
and will serve to highlight details covered in greater depth
in later sections.
VI. THE MARKET
More often than not, this section proves to be one of the
major obstacles to entrepreneurs in writing business plans.
The section should provide an indepth view of how the
company perceives the market into which it will be selling:
Market size:
Recent past
Current
Projected (5 to 10 years)
Market trends:
Where is the market going and why?
What are the economic trends?
Maturity of market -- growth stage or level?
Products in the market:
What is available?
How many suppliers?
Market players:
Who is buying? OEMS; end users?
Why are they buying?
What are they looking for?
On what factors are buy decisions made?
Market segments:
Natural splits -- geographic, industries, volume
vs. unit buyers, etc.
Growth prospects within each segment
Market distribution:
How are products delivered to buyers?
. direct sales
. manufacturers' representatives
. distributors
Competition:
Who are they?
Strengths?
Weaknesses?
Markets addressed (segments)
Reputation
The better your know your competition, the better you'll be
able to plan around them (and the more you'll impress
potential investors).
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How well you know the market will be demonstrated in this
section. The sources for intelligence in any market are
myriad:
o Existing manufacturers (competitors)
. product brochures
o Interviews with marketing people (which requires a
degree of brashness, but don't be timid in asking a
potential competitor to lunch to pick his or her brain).
o Trade publications: if you don't know what's available,
ask someone who does; call editors for further
suggestions on sources.
o Analysts' reports: available from many securities
brokers (Merrill, Lynch; Hambrecht & Quist, etc.).
o Users of existing products:
. purchasing directors
. manufacturing directors
o Potential customers: it is an absolute must that you have
as many discussions as possible with users before,
during, and after formation of the company.
Their feedback should be incorporated into both your
products and plans.
VII. MARKETING STRATEGY/IMPLEMENTATION
After the thorough description of the market, this section
should cover, in depth, how you plan to get products to your
buyers and what strategies you'll use to help accomplish
that task.
o Target market by segment:
- geographic
- industry
- type of buyer
Here, you want to specifically identify the market niche you
will address. What is it about the segment that makes it
right for your company? Is it a niche ignored by competi-
tors or ill-served by competitors? If you go into it and
make a profit, why won't a larger competitor enter it, also;
(revenue volume in niche too low; buyers in market are unit
purchasers, etc.).
o Credibility: company and product, why should customers
buy a new product from an unproven company?
o Pricing strategy: high, medium, or low relative to
market? Why?
o Warranty policies: standard or non-standard
o Imaging: quality, reliability, service, response time --
all are key components in imaging and should fit neatly
with other strategies (i.e., high quality and low price
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may not appear to make sense -- if they do, in your case,
explain why).
o Advertising and public relations: Again, these
strategies should match with others' (are ads in Modern
Mechanics compatible with attempting to develop an image
of quality?)
o Distribution channels:
- factory distribution
- company-owned regional distribution
- independent remote distribution
- order lead times
Here, the idea is to describe the physical means by which product
will be delivered to buyers.
o Servicing:
- factory-only service
- company field service engineers
- contracted service
- service contracts
. profit centers
. loss leaders
When the product breaks down, how are you going to fix it
with the smallest cost to you and the minimum disruption
to your customer?
o Sales
- direct sales
- reps
- distributors
- hybrid
How are you going to sell the product? If you use reps,
what kind of incentives will you use to get them to know
and push your products. Is it a highly technical product
requiring skilled sales people? At what level in the buyers'
organizations will sales be made? Should senior management in
your company participate directly in the sales effort to establish
company and product credibility? How will you compensate sales --
commissions (payable on order of receipt of payment?), bonus?,
salary?
VIII. PRODUCTS
Provide a detailed description of existing products and
plans for future products. Are products market-ready and,
if not, how long until they will be?
Description (illustration, if appropriate)
o Bill of materials (major components, not too detailed)
o Potential component supply problems
o Proprietary protection (trademark, copyright, patent)
o Advantages/disadvantages to competing products
o Price and cost
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o Differentiation from competition -- Here, a high level
matrix comparing your products' capabilities, strengths,
and characteristics to your competitors' is
useful. (Be sure your product is more easily visible
in the matrix -- bold face print at top of matrix is
appropriate).
Future Products
o Innovations to existing line
o New products
o Development time lines
IX. MANUFACTURING/RESEARCH & DEVELOPMENT
Depending on the nature of your company, these two areas
might more appropriately be separated.
o Financial resources to be committed to R & D
o Facilities requirements
- leased
- purchased
o Labor requirements:
- local labor pool
- skilled
- unskilled
- full time/part time
o Subcontracted production
- sole or multi-sourced
- quality control
- supply problems
o Capital needs
- equipment list
- financial requirements
o Quality control
o Critical processes
o Seasonality
o Inventory control
X. MANAGEMENT
Highlight the past experiences of the management team that
will combine to reduce the risk typically associated with a
startup venture. Remember the venture capital axiom that a
mediocre product with great management is always preferred
to the opposite: the strength of management simply can't be
overstated in an investment decision.
o Resumes -- avoid excessive detail, but do hit on
important past accomplishments and experience;
include references with phone numbers.
o Functional responsibilities -- who's charged with what
in the operations of the company.
o Management holes -- important functional areas are not
filled -- what steps are being taken to fill
them?
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XI. FINANCIAL
While underlying detail should be available for further
discussion, financial projections should include high level
figures, not line item detail, department by department.
Present five-year projections, monthly for at least the
first year (but not more than two) and quarterly or annually
for the remaining years.
o Profit and loss statement
- units sold
- reserves
- costs of goods sold
- operating expenses
- net income (loss)
o Cash budgets
- beginning cash
- cash from operations
. sales
. interest
- cash from other sources
. investors
. lenders
- cash uses
. capital expenditures
. cash operating expenses
. interest expense
- ending cash
o Balance sheet
- current assets
. cash, investments
. receivables
. inventory
. other
- fixed assets
. machinery and equipment
. accumulated depreciation
- total assets
- current liabilities
. accounts payable
. notes payable
. other
- long-term liabilities
. notes to officers
. term debt
. other
- equity
. paid in capital
. retained earnings (loss)
- total liabilities and equity
As supporting documentation to the financial projections,
notes should be included detailing assumptions, payment
policies, receivable policies, depreciation utilized, and any
other information used in generating the figures.
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Vangard Sciences/KeelyNet
Jerry at (214) 324-8741 or Ron at (214) 242-9346
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