Financial Plan
The initial investment
Will be determined by the marketing plans, production and human resources. It must consist of:
Fixed assets. Tangible assets (property, plant and equipment), intangible assets (patents, leases, software), financial assets (if there is any security or other investment), the expenses (only if start their business activity).
Assets. debts, stock … investment would be necessary for the implementation of the business, but have less than one year rotation.
The way of financing these investments
One can distinguish between fixed liabilities (equity, long-term external financing (loans, leasing, long-term assets …), grants) and current liabilities.
Income statement for three or five years (depending on the type of company)
Is the difference between revenue and expenditure. Revenues come from sales of the product or service and the costs would be split between fixed and variable and depend on each type of business. Although, in general, fall between the fixed amortization of the loans, the cost of upkeep the office, fixed wages or social costs. Among the variables can be included energy consumption and indirect labor.
