Business plan form for social services. Profitable business or social project? Willingness to run your own business in Russia is falling, while social business is becoming more and more attractive

Date of writing: 11.10.2023

Reading time: 40 minutes

The central link in organizing any business, as is known, is planning. According to Popov V.M., Lyapunov S.I. and Kasatkin A.A., a business plan is a document that describes the main sections of the development of an enterprise, taking into account material and personnel capabilities, the ratio of own and borrowed funds, as well as possible risks.

A business plan analyzes the problems that an enterprise may encounter and determines ways to solve them. In this sense, this document acts as a research and design work.

Who are business plans for? For internal and external users. If we are talking about a traditional commercial enterprise, a business plan is necessary for potential investors or business partners to assess financial and economic efficiency. They need to understand how long it will take to expect a return on the money invested in the project. If we are talking about a social enterprise, then an important point for investors is social efficiency. In any case, a business plan, among other things, serves as a tool for solving an important task - to attract the attention of a potential investor and arouse maximum interest in the project under consideration. Therefore, the business plan must be presented in a favorable light.

For internal users, the situation is somewhat different, since it is necessary to present not only the strengths of the project, but also the weaknesses. We understand that the business plan will be used as a management tool. Therefore, it is necessary to highlight the following important points:

1. determine the main activities of the enterprise, its target markets and target audience;
2. describe the short-term and long-term goals of the project, ways and means of achieving them, as well as appoint persons responsible for the implementation of the project at all its levels;
3. draw up a range of finished products that will be supplied to the market, estimate variable and fixed production costs, as well as commercial and administrative costs;
4. compile a list of key production workers, as well as administrative personnel;
5. compile an overview of marketing activities for creating a customer base, pricing, market and competitor analysis, sales promotion, and so on;
6. optimize the organizational management structure;
7. assess the financial position of the enterprise and the compliance of available financial and material resources to achieve its goals;
8. identify market, technological, organizational risks. Suggest measures to prevent or avoid them.

The value of a business plan lies in its ability to determine the viability of the company.

Drawing up a business plan is a creative process. Its structure is determined based on the characteristics of the planned enterprise. Thus, Lyubanova T. P., Myasoedova L. V., Gramotenko T. A. propose the following structure of a business plan:

1. resume;
2. project idea;
3. organizational plan;
4. marketing strategy;
5. production plan;
6. financial plan;
7. risk assessment;
8. assessment of project effectiveness.

What are the specifics of a social enterprise business plan? Firstly, in the structure of the business plan: it is necessary to add an assessment of the social effectiveness of the project. Secondly, in the content of the business plan sections, they are carried out with an emphasis on social aspects. As methodological recommendations when creating a business plan for a social enterprise, we relied on the instructions of the Our Future Foundation. So, the content of a social enterprise business plan is as follows:

1. Summary. The executive summary is a brief overview of the business plan and contains the main points of the entire document. Taking into account the specifics of the enterprise, it is necessary to add quantitative and qualitative indicators of the social effectiveness of the project to the standard set of brief information about the project: how many employees will be involved; how many of them are representatives of a social group; the number of people included in the target social group to whom products/services will be sold; the share of such products/services in the total sales volume of the enterprise.
2. Project idea. In this section, it is necessary to formulate the essence of the proposed business idea with an emphasis on its social aspects, uniqueness, and innovation.
3. Marketing strategy. If your social business model involves selling goods/providing services for a social group of the population, you need to pay special attention to the description of this group.
4. Production plan. It is compiled as for all other enterprises.
5. The organizational plan is no different.
6. Financial plan. It should be noted that a similar enterprise that would be engaged only in commercial activities, other things being equal, would have different cash flows.
7. Risks. Market, organizational and technical.
8. Social effect. It is necessary to describe what needs of a social group the product/service produced satisfies. Characteristics of the free products provided in quantitative terms. Estimate the number of people in a social group.
9. Economic effect.

To calculate the assessment of economic efficiency, there are methodological recommendations for assessing the effectiveness of investment projects. Let's look at important project performance indicators.

1. Net present value - NPV. The NPV calculation allows you to evaluate the effectiveness of an investment project and shows an assessment of the effect of the investment given to the present moment in time, taking into account the different time value of money. If the net present value is greater than 0, then the investment is economically efficient, and if the NPV is less than 0, then the investment is economically unprofitable.

Cash flow in t years;

Initial investment;

r- discount rate.

3. Profitability index - PI. It reflects the level of income per 1 unit of cost. The required level is greater than one. Calculated using the following formula:

4. Payback period of the investment project. As the name suggests, this is the time required to recoup the initial costs of the project. Calculated using the formula:

5. The discounted payback period is the time during which the initial costs of the project, expressed in current value, will be repaid. To calculate DPP the following formula should be used:

Now that we understand what a social enterprise is, its features, as well as the specifics of business planning for such enterprises, we can move on to the business plan itself.

A new type of small business, not aimed only at making a profit, is social business. However, this type of business also makes a profit, as paradoxical as it may sound. And this profit is not traditional, but is created by solving problems of a social nature through helping society in matters of more efficient functioning.

Social business - responsibility

Today, interest in social business among small entrepreneurs has increased significantly. But most businessmen still believe that this activity is aimed only at those citizens who are forced to use social benefits and cannot afford to purchase quality goods and services.

Social business is a niche between charitable activities and entrepreneurship, the goal of which is to maximize profits.

The prolonged crisis has made adjustments to the understanding of the principles of business building. Nowadays, many of those who only yesterday took out a loan and were confident in their abilities, today began to avoid repaying the debt to banks in every possible way.

Credit means trust. In this case, this is a trust relationship between the bank and the borrower. But trusting relationships and preliminary agreements on the terms of debt repayment suddenly turned out to be impossible. Thus, the entire banking business was under threat.

In such a situation, the interest of banks begins to shift towards those clients for whom, first of all, the ethical principle of doing business is important. It is these clients who become the target audience for lending.

The current situation forces us to develop business projects that aim not at immediate financial profit, but at responsibility in addressing social issues.

Agricultural social business project

In the recent Soviet past, it was the norm when the chairmen of collective farms created conditions for attracting young specialists to work at their enterprise.

For this purpose, houses were built and rural infrastructure was developed. With the collapse of the USSR, this practice became a thing of the past. But today, entrepreneurs have already appeared in Russia who acquire agricultural land, special equipment and technologies, and then attract representatives of vulnerable sections of the population to work.

These are children from low-income families, former prisoners, whom most enterprises and organizations do not want to hire.

And socially oriented businessmen create favorable conditions for this category of citizens.

Entrepreneurs in depressed regions of Russia organize their small businesses in the same way, from where young people are forced to leave in search of income and favorable living conditions.

Which social business project to choose

Family business
This type of business helps mothers with many children and mothers raising children on their own in employment matters. Often it is simply not possible for such women to find a well-paid job with a strict work schedule.

The advantages of a family social business are that all family members can take an active part in its development.

An example of a business for mothers of many children is a small successful enterprise producing felt souvenirs and toys. This enterprise employs not only mothers with many children, but also single mothers, and the products are in great demand.

Business for disabled people
One example of a socially oriented business for people with disabilities is a massage parlor in one of the southern regions of Russia, where blind and visually impaired massage therapists with medical education work. By the way, the Kislovodsk Medical College trains specialists with low vision.

Social tourism
There is a large part of the population in Russia that cannot afford to go on a tourist trip. Therefore, government agencies are thinking about financing businessmen who are ready to start a tourism business for pensioners, low-income families, students and people with disabilities.

First of all, domestic Russian tourism is considered. This will allow developing the infrastructure of many cities and regions of Russia. Competition in this area is still minimal.

Business for the benefit of society
Infrastructure in most Russian cities and regions is practically non-existent. This is a great opportunity to carve out a niche. There are already profitable projects for landscaping, waste recycling, organizing economy-class laundries, youth leisure, and creating cafes with entertainment centers.

How to start a social business

Social entrepreneurship emerged in Europe and the USA about 30 years ago. In the UK, more than 70% of entrepreneurs consider their business to be socially oriented.

In this European country, this type of business accounts for 2% of GDP.

In Russia today, many social business projects also exist and are successfully developing.

Social business makes it possible to make a profit and not stop activities after the money runs out, as happens in charitable organizations. Social entrepreneurship allows a person to solve his problems independently of anyone and not rely on the expectation that someone will give all the benefits for free.

In order to start a social business, entrepreneurs receive a loan that must be repaid. This also distinguishes social entrepreneurship from charity.

Based on foreign experience, fairly clear criteria for defining social business have been developed.

a) It must solve a social problem, the importance of which must be justified in order to receive funding.

b) Self-sufficiency. The proof is a well-thought-out business plan. In order to teach the intricacies of writing it, special services involve professional experts and business trainers. They also give a conclusion about the profitability of the social project and its relevance. The result of the business should be the financial sustainability of the project.

c) The social project must be applicable in various regions of Russia.

Social Business Schools

In the context of the global financial crisis and growing unemployment, especially among young people, interest in social business is growing in all countries of the world.

In this regard, a global summit is regularly held in Leksand (Sweden), in which the International Labor Organization takes part. At the summit, social projects are presented and discussed, the goal of which is to create jobs that contribute to the organization and development of entrepreneurship among young people.

There are many people around the world who are capable of entrepreneurial activity. However, for various reasons, not all of them have enough knowledge to organize a business. Specially designed programs that provide training in business theory, accounting, and tax reporting help them master the basics of entrepreneurship. But priority is given to mastering practical skills.

For example, one large energy company, together with a bank, organized training for those wishing to start their own business. At the end of the course, students present their business plans to experts, and specialists select the most promising ones and finance them.

Another example is Brazil. There are no state educational institutions here that would train professional chefs. Training in this profession is only paid and very expensive.

One of the chefs decided to implement his social business project to train young people and housewives to be entrepreneurs in the food industry.

After graduating from chef school, young people find work in cafes and restaurants, and housewives have the opportunity to take out a loan and start their own business.

Preference is given to catering or mobile chef services. The project turned out to be not only successful, but also replicable in other countries.

Prospects for social business

Social business is not only a profitable, but also a self-sustaining business. In addition, many successful social businessmen over time begin to provide the opportunity to benefit from the fruits of their work for a fee to those who can afford it.

Today, entrepreneurs are beginning to appear in Russia whose goal is not to make crazy profits, but to have a socially oriented business.

Such businessmen are convinced that the main thing is to give people the opportunity to work, earn money and live with dignity.

In European countries, it is prestigious to be the owner of a social business. Gradually, this trend is beginning to gain momentum in our country.

Social entrepreneurship is a new direction of government support for business. Creating a business plan for social entrepreneurship has its own significant specifics. In order to understand the specifics of writing a business plan for social entrepreneurship, it is necessary to define the terms.

What is social entrepreneurship?

In the Grant Support Regulations you can find the following definition:

Social entrepreneurship is a socially oriented activity of small businesses aimed at achieving socially beneficial goals, including providing employment, providing support to the disabled, elderly citizens and people in difficult life situations.

Creating a business plan for social entrepreneurship has its own specifics. In order to write a competent business plan for social entrepreneurship that can win a grant, it is better to turn to specialists.

Examples of activities related to social entrepreneurship

A social entrepreneurship entity operates in the following areas of activity:

— assistance in vocational guidance and employment for persons belonging to socially disadvantaged groups of citizens;

— social services for persons belonging to socially vulnerable groups of citizens, conducting classes in children's and youth circles, sections, studios, activities of preschool educational organizations, provision of paid services for babysitting children and the sick;

— organization of social tourism in terms of excursion and educational tours for persons belonging to socially vulnerable groups of citizens;

— providing assistance to victims of natural disasters, refugees and internally displaced persons;

— production and sale of medical equipment, prosthetic and orthopedic products, as well as technical means that can be used exclusively for the prevention of disability or rehabilitation of disabled people;

— provision of cultural and educational activities (museums, theaters, school studios, musical institutions, creative workshops);

— provision of educational services to persons belonging to socially vulnerable groups of citizens;

— promoting the involvement in socially active activities of persons belonging to socially vulnerable groups of citizens, as well as persons released from prison for 2 years and persons suffering from drug addiction and alcoholism.

Conclusion: to put it briefly, social business is aimed at: serving the disabled, pensioners, children, people released from prison. All these groups of people belong to socially vulnerable groups of citizens.

Features of writing a business plan for social entrepreneurship

If you are applying for a social entrepreneurship grant, then the main task of the business plan is to prove that your project can be classified as social entrepreneurship.

To do this you need:

1) Justify the classification of the type of activity that you plan to engage in as social entrepreneurship. To do this, it is necessary to clearly show in your business plan that the activities of your project are aimed at providing services (assistance) to citizens belonging to socially vulnerable categories. A win-win option – services for the disabled. Also, classification as a social activity can be justified by:

— education and childcare (especially for large or disadvantaged families);

— care for pensioners;

— providing assistance to victims (those in need)

2) In a business plan, it is better to devote an entire chapter to a detailed description of the social activities. Typically, such a chapter in the structure of a business plan is placed after the description of the production part. It is also necessary to highlight a separate sub-item in the project summary. The title of the chapter can be, for example, “social orientation of the project” or “social significance of the project.”

3) The parameters of project effectiveness when writing a business plan for social entrepreneurship fade into the background. No one expects a quick payback or large cash flow from socially-oriented projects. Social significance comes first in the description.

Grant amount for social entrepreneurship projects

The amount of grant support for socially significant projects can be 2-3 times higher than grants for projects that do not have a social focus.

The maximum grant amount for social projects can start from 600.0 thousand rubles per recipient of support.

Example of a business plan summary structure for social entrepreneurship

For understanding, here is a typical structure of a business plan summary for social entrepreneurship:

— a brief description of the organization (individual entrepreneur) that initiated the business plan;

— a brief description of the product or service – with an emphasis on the social significance of the service;

— general information about market potential;

— main financial indicators of the project;

— a brief description of the business development strategy, risks;

— description of the need for investment, including sources, volumes, timing and specific areas of their use;

— payback period for spent funds and resources. Economic efficiency of the business plan;

- social significance of the project (for example, what categories of citizens will be provided with services, how will it be useful for these citizens, why do they have a problem and how will it be solved, how well will the social category of citizens become after the project is implemented...).

The typical structure of a business plan is discussed in the article: ""

An example of the structure of a chapter of a business plan dedicated to describing the social significance of the project

A typical structure of a chapter revealing the social significance of the project could be as follows:

1) Segments of consumers belonging to vulnerable segments of the population;

2) Description of goods (services) sold in the project;

3) Description of the disadvantages of the situation in the absence of goods (services) sold by the company on the market;

4) Description of the benefits received by consumers from the goods (services) sold;

5) The significance of the project for the state is assistance in achieving the goals of government programs aimed at providing assistance to vulnerable segments of the population.

A business that carries out socially oriented activities benefits society. But in order to function, it, like any other business, needs money. That is why the state has somewhat separated support for social entrepreneurship from other types of support.

You can read more about how to write a standard business plan in the article: ““.

This is manifested in particular in the fact that the business plan required to receive a grant for social entrepreneurship has its own significant specifics. In order to receive a grant using a business plan, it is better to contact specialists.

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Introduction

2.1 Project summary

2.2 Project idea

2.3 Organizational plan

2.4 Marketing plan

2.5 Production plan

2.6 Financial plan

2.7 Project risk assessment

2.8 Cost-effectiveness assessment

2.9 Social efficiency assessment

Conclusion

Bibliography

Application

Annex 1

Appendix 2

Appendix 3

Appendix 4

business planning social enterprise

Introduction

In conditions of market relations, business planning of enterprises remains relevant. Each company, starting its activities, is obliged to clearly understand the need for material, human and financial resources, the sources of their receipt, and also correctly calculate the efficiency of using available funds in the process of the company’s work. In a market economy, entrepreneurs can succeed only if they plan their activities clearly and effectively. Effective planning is also necessary for social enterprises. A social enterprise is an enterprise created to solve a social problem or problems, operating on the basis of innovation, financial discipline and business practices adopted in the private sector. We emphasize that the main goal of such an enterprise is to solve social problems. Unlike traditional business enterprises, social enterprises do not operate to make a profit. There is an opinion that they should not and cannot engage in commercial activities. This erroneous judgment stems from the fact that the term “social enterprise” has not yet formed in the general consciousness. But in reality, despite good intentions, such enterprises will not be able to operate stably if their balance is constantly negative. A social enterprise must become, if not profitable, then at least self-sustaining. Therefore, he, however, like anyone else, needs a thorough preliminary assessment of viability, therefore, the topic of business planning for social enterprises is no less relevant.

The business planning process is well covered in both foreign and domestic literature. Such authoritative specialists as Popov V.M., Lyubanova T.P., Myasoedova L.V., Gramotenko T.A. worked on this topic. However, the topic of business planning in the field of social entrepreneurship has not received due attention.

The purpose of the final qualifying work is to develop a business plan for a social enterprise.

To achieve this goal, the following tasks are set:

1. study the theoretical foundations of business planning;

2. evaluate the structure and content of sections of the business plan in relation to the business plan of a social enterprise;

3. develop a business plan for a social enterprise;

4. evaluate the economic efficiency of the proposed project;

5. evaluate the social efficiency of the planned enterprise.

Thus, the object of my research is the enterprise “Dobro”, the subject is the business planning process of this social enterprise.

The methodological basis of the study was the use of such scientific methods as systemic, structural, comparative analyses, classifications, expert assessments, methods of organizational planning.

The practical significance of scientific research lies in the possibility of using the developed business plan in practice.

The first chapter is devoted to the theoretical basis of business planning both in general and in relation to social enterprises: goals, objectives, principles of business planning, as well as the content of sections of the business plan are formulated. In addition, the first chapter outlines the essence and features of social entrepreneurship. The second chapter presents the business plan itself: summary, project idea, organizational, production, marketing plans, as well as assessment of social and economic efficiency.

1. Theoretical foundations of business planning in relation to social enterprises

1.1 The essence and features of a social enterprise

With its growing popularity, social entrepreneurship means different things to different people. It would seem that many people understand the benefits that social entrepreneurship provides, however, its real meaning and specifics remain vague. The experience of social entrepreneurship in Russia is less extensive compared to many Western countries, and this term is relatively new to Russian practice, and therefore allows for a broad interpretation.

According to A.A. Moskovskaya, director of the center for social entrepreneurship and innovation, social entrepreneurship is a type of activity that combines the social purpose of an organization with entrepreneurial innovation and achieving sustainable self-sufficiency. Zoltan Ax, a professor at George Mason University, proposes that social entrepreneurship be interpreted as an activity whose mission is to create and maintain social value while continually seeking new opportunities to serve that mission. Based on these definitions, the fundamental feature of this type of entrepreneurship emerges - the primacy of the social mission over commerce. Social entrepreneurship is based on the functioning of social enterprises.

To understand the meaning of the term “social enterprise”, let’s look at the definition given by Social Enterprise London: a social enterprise is a business with a predominantly social purpose, whose profits are reinvested in the business or in the local community , and does not fill the pockets of the owners." James Austin, Howard Stevenson and Jane Wei-Skillern, in their joint work on social and commercial entrepreneurship, propose to interpret a social enterprise as an enterprise whose creation is aimed at creating social and innovative value that can arise in both the commercial and non-profit sectors of the economy . This definition makes you wonder: how does a social enterprise differ from a non-profit, and from a commercial, socially responsible one? In 2012, the Zircon company conducted a special survey to determine the awareness of Russian citizens about what social entrepreneurship is. It turned out that only 6% of respondents distinguish it from NPOs and socially responsible businesses. In order to understand the differences, it is necessary to outline the boundaries of these concepts.

How are social enterprises different from non-profits? Georgi Deese and John Emerson consider profitability of activities to be the key point of differentiation between NPOs and social entrepreneurship. Candidate of Economic Sciences, teacher at National Research University - Higher School of Economics Moskovskaya A.A. argues that social entrepreneurship is focused on obtaining not only social benefits, but also economic ones. This means the difference is in self-sufficiency. Unlike commercial enterprises, for social organizations profit is the goal, but, as we found out, it is not the only one and not the priority. The concepts of social enterprise and socially responsible business are somewhat more complicated, since both give up a certain part of the profit in favor of society. However, the motive of the first of them is to solve/mitigate a social problem, and the second is to make a profit. As a rule, social entrepreneurship involves solving problems in one of the following areas:

1. medicine;

3. culture;

5. agriculture;

7. persons belonging to socially disadvantaged segments of the population.

How do businesses solve these problems? Often, solving social problems involves two approaches:

1. creating jobs or another way to improve the standard of living of socially vulnerable segments of the population;

2. production of goods/provision of services to socially vulnerable segments of the population.

Consider the classic example of a social enterprise. Gremin Bank, translated as “Rural Bank”. The bank's goal is to improve the situation of the poor rural population through microcredit. On the bank's official website you can find 16 points - conditions that their borrowers must follow. . For example, “Prosperity we shall bring to our families”, which means “we bring prosperity to our families” or another one - “we shall educate our children” - “we will educate our children”. That is, there is a social component. The bank has existed since 1983. It is worth noting that the loan repayment rate is more than impressive - 98%. A striking example that destroys the stereotype of unprofitability of social enterprises that make a real contribution to solving social problems.

An example of Russian practice of social enterprises is the Aurora Equestrian Center - the provision of hippotherapy services and the development of equestrian sports for the disabled. Another example is a farmer's school - teaching orphans how to farm. In Russia there are various kinds of foundation centers that support such social projects. For example, the first of them is a center for social entrepreneurship in Novosibirsk. Despite the fact that similar centers, agencies, and various programs are created and operate in our country, Russian federal legislation does not contain a definition (or even mention) of the term “social enterprise.” Therefore, when we assigned the status “social” to our planned enterprise, we relied on the work called “social entrepreneurship in Russia and in the world,” the editor-in-chief of which is A.A. Moskovskaya, Candidate of Economic Sciences, teacher at the National Research University Higher School of Economics. The authors of this book propose to distinguish the following criteria for a social enterprise:

1. primacy of the social mission over the commercial one.

The purpose of creating an enterprise is to solve/mitigate social problems;

2. self-sufficiency.

There is an opinion that social enterprises should not and cannot engage in commercial activities. This erroneous judgment comes from the fact that the term has not yet formed in the general consciousness. Despite the good intentions of social enterprises, they will not be able to operate sustainably if their balances are constantly negative;

3. innovation.

It may consist in a new approach to solving an existing social problem or the production of a new product. Changing the main direction of activity or founding a new enterprise also belongs to the innovation component. A new production and quality management system, the introduction of new methods of organizing production or new methods of production are also innovative moments.

So why did we call our enterprise social?

1. Our company is characterized by the primacy of the social mission over the commercial one. The goal is to mitigate the social problem - unemployment in the Lodeynopolsky district and its negative consequences. How will we contribute to solving this problem? Firstly, we will provide a workplace with a salary of 15,000 rubles and free housing to one person from a socially disadvantaged segment of the population of the Lodeynopolsky district. As the enterprise expands - its production volumes and the formation of a stable customer base - the number of employees is planned to increase to three people. Secondly, the enterprise intends to alleviate the difficult financial situation of people who have lost their jobs due to job cuts by allocating to them seven percent of edible chicken and quail eggs of their total volume. Thus, the number of people included in the target social group to whom the products will be sold is 14 people; number of hired workers from the social group - 1.

2. self-sufficiency. Appendix 4 presents the cash flow budget. It shows that the company will be able to finance itself from its own funds. The revenue stream allows us to cover costs without third-party financing.

3. innovation. We organize our activities in such a way that one person from a socially disadvantaged segment of the population will be engaged in the production of goods, both for buyers and for the same social group. Within this enterprise, the innovation lies in a new production method, oriented towards the EU Council Regulation governing organic agriculture. We will use methods of raising poultry that are different from those used in traditional poultry farms. Thus, the emphasis when raising poultry will be on the development of the natural immunity of the bird, thanks to outdoor housing, walking, as well as the production and use of its own feed from natural products. An important point is the refusal to vaccinate birds and use antibiotics. The poultry farm will use the experience of one of the US organic poultry farms, which uses oregano instead of antibiotics when raising chickens.

Thus, we meet all of the above criteria for a social enterprise. Therefore, we can consider ourselves as such.

1.2 Features of drawing up a business plan for a social enterprise

A business plan analyzes the problems that an enterprise may encounter and determines ways to solve them. In this sense, this document acts as a research and design work.

1. determine the main activities of the enterprise, its target markets and target audience;

2. describe the short-term and long-term goals of the project, ways and means of achieving them, as well as appoint persons responsible for the implementation of the project at all its levels;

3. draw up a range of finished products that will be supplied to the market, estimate variable and fixed production costs, as well as commercial and administrative costs;

4. compile a list of key production workers, as well as administrative personnel;

5. compile an overview of marketing activities for creating a customer base, pricing, market and competitor analysis, sales promotion, and so on;

6. optimize the organizational management structure;

7. assess the financial position of the enterprise and the compliance of available financial and material resources to achieve its goals;

8. identify market, technological, organizational risks. Suggest measures to prevent or avoid them.

The value of a business plan lies in its ability to determine the viability of the company.

1. resume;

2. project idea;

3. organizational plan;

4. marketing strategy;

5. production plan;

6. financial plan;

7. risk assessment;

8. assessment of project effectiveness.

1. Summary. The executive summary is a brief overview of the business plan and contains the main points of the entire document. Taking into account the specifics of the enterprise, it is necessary to add quantitative and qualitative indicators of the social effectiveness of the project to the standard set of brief information about the project: how many employees will be involved; how many of them are representatives of a social group; the number of people included in the target social group to whom products/services will be sold; the share of such products/services in the total sales volume of the enterprise.

2. Project idea. In this section, it is necessary to formulate the essence of the proposed business idea with an emphasis on its social aspects, uniqueness, and innovation.

3. Marketing strategy. If your social business model involves selling goods/providing services for a social group of the population, you need to pay special attention to the description of this group.

4. Production plan. It is compiled as for all other enterprises.

5. The organizational plan is no different.

6. Financial plan. It should be noted that a similar enterprise that would be engaged only in commercial activities, other things being equal, would have different cash flows.

7. Risks. Market, organizational and technical.

8. Social effect. It is necessary to describe what needs of a social group the product/service produced satisfies. Characteristics of the free products provided in quantitative terms. Estimate the number of people in a social group.

9. Economic effect.

1. Net present value - NPV. The NPV calculation allows you to evaluate the effectiveness of an investment project and shows an assessment of the effect of the investment given to the present moment in time, taking into account the different time value of money. If the net present value is greater than 0, then the investment is economically efficient, and if the NPV is less than 0, then the investment is economically unprofitable.

Cash flow in t years;

Initial investment;

r- discount rate.

3. Profitability index - PI. It reflects the level of income per 1 unit of cost. The required level is greater than one. Calculated using the following formula:

4. Payback period of the investment project. As the name suggests, this is the time required to recoup the initial costs of the project. Calculated using the formula:

5. The discounted payback period is the time during which the initial costs of the project, expressed in current value, will be repaid. To calculate DPP the following formula should be used:

Now that we understand what a social enterprise is, its features, as well as the specifics of business planning for such enterprises, we can move on to the business plan itself.

2. Business plan for a social enterprise

2.1 Project summary

1. The idea of the project is to create a social enterprise, which will be an ecological poultry farm.

2. The name of the enterprise is “Dobro”.

3. Project implementation period is 5 years.

4. The amount of requested financing is RUB 982,000.

5. NPV = 80,173, PI = 1.09%, IRR = 25%, PP = 3.03 years, DPP = 4.56 years.

6. Sources of financing: borrowed funds - 300,000 (loan from Rosselkhozbank at 18% per annum), own funds - 682,000.

7. The number of people included in the target social group to whom the products will be sold - 14 people; number of hired workers from the social group - 1.

2.2 Project idea

The idea of the project is to create a social enterprise, which will be an ecological poultry farm.

The purpose of creating an enterprise is to mitigate social problems.

What is the social aspect of an enterprise? Firstly, it provides a workplace with a salary of 15,000 rubles, free housing, as well as the supply of poultry meat and eggs to one person from the socially disadvantaged segment of the population of the Lodeynopolsky district. In the future, as the enterprise expands, its production volumes and the formation of a stable customer base, the number of employees is planned to increase to three people. Secondly, the enterprise intends to alleviate the difficult financial situation of people who have lost their jobs due to job cuts by allocating to them seven percent of edible chicken and quail eggs of their total volume. The social goal is to provide vulnerable groups of the population with 3,948 eggs per year free of charge, of which 1,996 are quail and 1,952 are chicken. In addition, bird droppings will be sold free of charge to the local rural population to fertilize the soil.

Additional effects from the implementation of the project: since the enterprise positions itself as environmentally friendly, it is worth noting the environmental effects. From the buyer's point of view, this effect manifests itself in the form of a provided line of environmentally friendly products. For society - no environmental pollution. The droppings will be used as fertilizer. Another additional effect can be noted: free training for people who want to learn poultry farming.

Another distinctive feature of a social enterprise, in addition to sociality, is innovation. Within this enterprise, it lies in its environmental focus, namely the introduction of new methods of raising poultry, which differ from the methods used in traditional poultry farms. This distinctive feature allows us to position ourselves as an environmentally friendly company. An important point is the refusal to vaccinate birds and use antibiotics, since the birds will be raised in conditions where natural immunity is strengthened. The poultry farm will use the experience of one of the US organic poultry farms, which uses oregano instead of antibiotics when raising chickens. The bird's immunity will also be strengthened thanks to floor housing, walking, as well as the production and use of its own feed from natural products.

Summarizing the above, we move on to the desired result from the implementation of the project - the opening of an ecological and, at a minimum, self-sustaining poultry farm, the activities of which are aimed at mitigating social problems. Self-sufficiency of the company, as the third important component of a social enterprise, will be presented in the financial section of the enterprise

2.3 Organizational plan

Below is important information about the proposed enterprise:

1. The name of the planned enterprise is “Dobro”.

2. Type of activity: agriculture. Poultry farm.

3. Organizational and legal form: farm.

4. Location of the farm: near the village of Rakhkovichi, Lodeynopolsky district, Leningrad region.

5. Area of purchased agricultural land: 5.29 hectares. Permitted use - for running a peasant (farm) economy.

6. Taxation system: unified agricultural tax (USAT). The tax base is income reduced by the amount of expenses in monetary terms. Tax rate 6%. Under the Unified Agricultural Tax, reduced insurance contributions from employee accruals are applied in the amount of 27.1%

7. The start of the project is December 20, 2013. After the purchase of land and cabins, the acquisition of special technological equipment for feed production and rearing of young animals, household appliances and the implementation of other necessary organizational issues, on February 14, the purchase of young animals is carried out, which begins operational activities. The summary schedule is presented in Table 1.

8. The enterprise will be environmentally friendly. It is guided by the EEC Regulation “On the organic production of agricultural products and the corresponding labeling of agricultural products and food products”. Important points that are described in this resolution: feeding birds with natural feed, which must be produced at their own enterprise. It is strictly prohibited to vaccinate birds. If the animal is sick, it must be kept separately. If necessary, the veterinarian can inject the bird with the necessary medications. Poultry walking and floor maintenance are required.

Table 1

Master schedule

Project implementation stages	Calendar months


Company formation
Organization of financing
Purchase of premises
Purchase of equipment
Delivery, installation and assembly of equipment
Hiring
Supply of raw materials and supplies
Start of production activities (production)

2.4 Marketing plan

What will we sell, and does the buyer need this product? How will we sell it? This section is dedicated to answering the questions asked. So what will we sell? As noted above, the project involves the opening of an ecological poultry farm. The enterprise will raise broilers, laying hens and quails. The products will always be of high quality and fresh. In addition to eggs and meat, the product range includes day-old chicks and adult quails. The full range of products is presented below in Table 2.

Competitive advantages of products:

1. taste (achieved by producing our own feed for poultry. Excellent organolyptic characteristics of meat are achieved, among other things, through the use of an electric muffler during poultry slaughter)

2. environmental friendliness of goods.

table 2

Product range

Name of product	Shelf life	Storage conditions, °C

Broiler carcass, chilled		from 0 to +2° C
Broiler carcass, frozen	8 months
Quail carcass, chilled		from 0 to +2°С
Quail carcass, frozen	8 months

Chicken egg for food
		from +2 to +5° С
		from -2 to 0°C
Chicken hatching egg		from 10 to 15°C
Quail egg for food
		from +2 to +5°С
		from -2 to 0°C
Quail hatching egg		from 10 to 15°C
Live bird
Daily quail
Adult quail

Why did we choose this particular market? Because this niche is relatively free and promising for further expansion. According to Nielsen experts, the global market for eco-products is growing by 20% annually. Eco-friendly products are just beginning to gain sales momentum in Russia. Secondly, entry into the market is quite free. There are no strict legal restrictions or restrictions on the scale of production. Without much effort, you can develop a relatively stable client base. A positive point is the fact that the state is pursuing a policy of supporting agricultural producers, which is also reflected in taxation - Unified Agricultural Tax (6%), as well as reduced insurance premiums.

Who are these products intended for? Eco meat and eggs are intended for people who care about their health and the health of their family members. Basically, the target audience is family people, 25-60 years old, with average and above average income.

An analysis of obvious and prospective buyers is presented in Table 3. All of them are residents of the Lodeynopolsky district.

Table 3

Customer analysis

Will there be a demand for this type of product? To answer this question, you need to consider the market for organic products, analyze the market for eggs and meat in dynamics and consider the seasonality of demand for goods.

1. Market for environmental products. As mentioned earlier, according to Nielsen experts, the market for eco-products is growing by 20% annually. In Russia, bio products are also popular, but not on the same scale as in the West. According to the results of a TGI-Russia study conducted by the COMCON company, fans of organic products are emerging in St. Petersburg and the Leningrad region - for at least 3 years, more than half of St. Petersburg residents are ready to overpay for environmentally friendly products.

2. Market analysis. Judging by the data of the Federal State Statistics Service presented in Table 4, the consumption of meat and eggs in the Leningrad region has been constantly increasing in recent years.

Table 4

Consumption of eggs and meat per capita per year

3. Analysis of the seasonality factor. Demand for eggs, meat and chicken products varies throughout the year. The most important factors are: Lent (begins in late February or early March, lasts throughout March, ends approximately in mid-late April, sometimes in early May) and Easter (often occurs in mid-late April or early May ). Regarding the dynamics of demand for day-old chicks, it is worth noting that it increases in the spring, with a peak in April - June. The demand for day-old quails, however, like adults, is not very susceptible to seasonality. It is logical that more meat is purchased in the winter months than in the summer.

Table 5

Analysis of millet for chicken eggs and day-old laying hens (analyzed relative to the previous month)

	Eggs	Hatching eggs	Day old chickens
	Decreases (beginning of Lent)	Relatively small	Relatively low
	Decreases (Post)	Increases	Increases
	Increases for Easter
	Becomes stable
	Doesn't change
July-January	Doesn't change	Virtually absent	Gradually decreasing

From the analysis performed, it follows that the consumer needs the product, there is a demand for the products offered, but it changes depending on the time of year.

Information about competitors. Since our product is ecological, traditional poultry farms are not competitors for us, as such - they produce another product that is inferior to our product in terms of nutritional and taste qualities. But village eggs and meat are as close as possible in nutritional and taste characteristics, so residents of nearby villages engaged in poultry farming are our competitors. But many of them contain only personal subsidiary plots, the number of which reaches 71%. There are no competitors as such in the form of farms. Among the nearby farms there is the Taurus farm in the village of Shamoksha, but it is engaged in agriculture (we plan to buy feed from them), as well as the Nikanorova farm, which operates in pig breeding.

The pricing method is focused on manufacturers - competitors. Farmers and individual entrepreneurs involved in poultry farming were selected as such. Price data was taken from the websites “Lavkalavka”, “Green Farm”, “Ecofresh”. We set prices at the average level: chicken egg for food - 9 rubles / piece, chicken hatching egg - 20 rubles / piece, quail egg for food - 5 rubles / piece, quail hatching egg - 10 rubles / piece, broiler meat - 300 rubles / piece, quail meat - 150 rubles/piece, daily laying hen chicken - 50 rubles, daily quail - 40 rubles, adult laying female quails - 150 rubles/piece. There is no discount system. Prepayment - 100%.

Marketing plan. In order for potential clients to turn into real ones, the measures described in the table will be taken. We will sell the product directly to the end consumer.

Since the buyer will be aware that the enterprise is social, then due to this we will be able to win the loyalty of the buyer, because he will realize that he is contributing to good causes.

Table 6

Marketing plan

Events
Order from a call center services to create a customer base - making calls, information about the company and advertising products
Creation of a poultry farm website, its registration and promotion
Presentation of products and poultry farms
Formation of a client base by project managers
Marketing budget, rub.

At first we will sell a relatively small volume of products. But in the future, as it gains more consumers, the enterprise will be able to expand both by increasing production volumes and by expanding the product line, for example, by including goose and duck meat. And, perhaps, in the future this type of service will develop, such as ordering products online and delivering products to your home.

2.5 Production plan

The location of the future enterprise is the village of Rakhkovichi, Lodeynopolsky district, Leningrad region. It is planned to purchase agricultural land, the permitted use is peasant (farm) farming. The area of the site is 5.29 hectares. The land is owned. Distance from St. Petersburg is 230 km. This area was chosen based on the following factors:

1. affordability - 400,000 rubles;

2. convenient location: the large city of Lodeynoye Pole with a population of 21,340 people is 15 km away. 4.6 km away is the village of Yanega (1133 people), as well as the village of Shamoksha (34.3 km; 755 people);

3. expandability;

4. energy supply: electricity - around the perimeter, water;

5. satisfactory access roads.

Work plan for the preparation and subsequent development of the land plot:

1. purchase of 5 insulated cabins (1 for the worker, 4 for the poultry house);

2. conduction of electricity;

3. construction of a wooden shed for storing food and necessary tools, a shed and toilet for the worker, as well as a dog house (in spring);

4. fencing the area for bird walking (in spring);

5. purchasing a dog and cats;

6. cellar preparation (spring-summer);

7. purchase of necessary equipment.

The depreciation method is linear. Calculation of depreciation: the recommended useful life of technological equipment for livestock farming and feed production is 6 years. The cost of equipment and main characteristics are presented below (see Table 7). The amount of depreciation per year is equal to: 58,064 * 16, 67/100 = 9677 rubles.

Table 7

Characteristics of specialized equipment

Equipment	Characteristics	Total, rub.	Depreciation deductions
Incubator	90 eggs/ 100 eggs, manual turning
Feed cutter	2.2 kW; 220 V
Drying cabinet	17 l; 1.3 kW; 220 V
	10 eggs; 500 gr;
Rodent repeller	S action -500 sq. m.
Electric silencer for poultry	500 carcasses/hour; 15 kg

The production plan is drawn up for each type of bird separately in accordance with the characteristics of their body and breeding. The most profitable is the breeding of quails: they require little space, egg production begins at 42 days of age, while egg production remains quite high, about 270 eggs per year.

Table 8 provides brief information about each of them, on the basis of which a production/reproduction plan has been drawn up. Having studied the literature on poultry breeding, we decided to raise Cobb-500 cross broilers, Leghorn laying hens, and Japanese quails.

Table 8

Features of the body and breeding of birds

Characteristic	Broilers	Laying hens	Quail
			Japanese
	Floor	Floor	Cellular
Incubation period, days
Beginning of slaughter, days
They start rushing	6 months	5-6 months
Egg production, pcs. /year
Incubation period, days
Hatchability of eggs during incubation, %

They rush, years
Capacity, pcs./sq. meter			100 pcs/cell

The production plan for broilers specifies the dates for placing pre-purchased hatching eggs in incubators, hatching chicks from them, and the start dates for meat sales. The dates described above were chosen in such a way that production would proceed continuously - when the chicks hatch, new eggs are immediately placed in the incubators, and when a mature batch of broilers is sold, the carriage is immediately filled with a new batch of growing birds. Detailed information is presented in Table 3. Due to the fact that the enterprise will begin its work in February 2014, the first laying of hatching eggs will occur on February 14, and the sale of the first broiler on April 23. The purchase of hatching eggs occurs approximately every 22 days, 90 pieces each. Ultimately, after 42 days, they grow into 70 broilers ready for sale. That is, there are constantly about 154 broilers on the farm, housed in two carriages.

Table 9

Broiler reproduction plan

Date of laying hatching eggs in the incubator	Date of appearance of chicks	Sales start date

The number of consistently laying hens at the enterprise will be 60 heads, and 3 roosters. It is necessary to buy adult, already laying chickens. It is planned to keep them in one carriage. 60 chickens produce about 44 eggs per day.

At the beginning of the month, the eggs will be placed in the incubator, the rest of the month will be dedicated to the sale of food eggs as well as hatching eggs. The volume of eggs and their distribution by month in accordance with demand are presented in Table 4. It should be noted that in 2014, the numbers are the same, only January and the first half of February were not taken into account, since we purchase chickens only in the second half of February. From August to January, eggs will not be laid in the incubator as there is little demand for laying chicks during this period.

Table 10

Distribution of laying hen eggs by direction

	Edible eggs, pcs.	Hatching eggs, pcs.	Eggs for incubator, pcs.	Eggs for social needs, pcs.	Total, pcs.







September

According to the production plan, it is required to purchase 50 laying quails and 5 quails, the rest are planned to be bred independently. Thus, for the egg direction, in May there will be 135 laying quail and 15 quail in the house. It is clear that the number of eggs in February and March 2014 is much lower than in the following months. 18 days after the quail eggs are laid in incubators, chickens appear, some of them will be sold at one day old, the rest will be raised until 42-45 days and sold. Since at 42 days of age it is possible to distinguish birds by sex, males can be sold as meat, and females can be either sent for slaughter or sold alive. The distribution of quail eggs by direction is presented in Table 11.

Table 11

Distribution of quail eggs

	Eggs, pcs.	Hatching eggs, pcs.	Eggs for incubator, pcs.	Eggs for social needs, pcs.	Total eggs, pcs.







September

Staff. As we remember from the idea of the project, we hire a worker from a socially disadvantaged segment of the population and provide him with housing. In total we will have one main production worker and project managers.

Functional responsibilities of a production worker: feeding and caring for poultry, preparing feed, laying eggs in incubators, customer service, slaughtering birds/collecting eggs. Functional responsibilities of the project manager: coordinating the work of the enterprise, maintaining accounting and tax reporting, searching for a client base.

Estimating operating costs - fixed and variable - is an important step in planning uninterrupted production. Direct costs include the cost of feed and hatching eggs/fry. Particular attention should be paid to feed costs, because they constitute an important and significant part of not only variable costs. It is clear that the diet of broilers, laying hens and quails varies significantly. Laying hens have less protein in their diet. On average, the volume of feed consumed by broilers is larger and therefore more expensive (see tables 12 and 13).

Table 12

Diet of laying hens

	RUB/yy feed	Autumn, gr	RUB/day per goal	RUB/day per goal	Spring, gr	RUB/day per goal	RUB/day per goal

Wheat bran
Meat and bone meal

Greens + oregano
Potato
Chalk, shell

Total, rub/goal
Total, g/day