4. Business Plan for Operations

1. 4. Business Plan for Operations Operating Statement, revenue and operating costs, taxes and duties, growth and inflation Business Plan

2. Only include relevant items in your model! Business Plan

3. Overview • 4.1 Operating Planning and Financial Statement • 4.2 Income Tax Calculation • 4.3 Appropriation of Profit (Dividend Payments) • 4.4 Business Plan Report Business Plan

4. Operating Planning and Financial Statement • Setup of Operations Statement • Operating Surplus • Inventory Movements • Depreciation • Financial Costs • Profit before Tax Business Plan

5. Operations Planning Business Plan

6. Financial Statement Business Plan

7. Business Plan

8. Income Tax Calculation • Loss Transfer • Taxable Profit • Income Tax • Net Worth Tax Business Plan

9. Income Tax Calculation Business Plan

10. Appropriation of Profit (Dividend Payments) • Strategy for Dividend Payments • Maximize Dividend Payments all years • Maximize the Rate of Shares at year of Exit • No effect on Profitability Measures • Net Profit / Loss of Operations • Accumulated under Capital in Balance Sheet Business Plan

11. Appropriation of Profit Business Plan

12. Business Plan Report • A detailed written document used as a tool for raising capital • Provides goals against which performance can be measured • Addresses all aspects, also risks • Forces entrepreneurs to consider all factors Business Plan

13. Content of a Business Plan • Executive Summary • Description of the proposed business: • Background, organization, owners, site, production system, management • Marketing Plan: • Market share, supply, prices, trends, risks • Financial Documents • Results of Profitability Model Business Plan

14. Business Plan

15. What is the question? Business Plan