財政年度計劃及預(yù)算指引

BusinessPlan&Budget(BPB)GuidelinesforFY20062006財政年度計劃及預(yù)算指引TheIndustrySectionOfTheBusinessPlan(a)年度計劃中的行業(yè)概述部分Whenwritingyourbusinessplan,theIndustrysectionisbestorganizedastwoparts:anoverviewoftheindustryandasummaryofyourbusiness'positionwithintheindustry.在編寫你公司的年度計劃時,在行業(yè)概述部分最好將之分為兩大類:行業(yè)概況和你公司在行業(yè)內(nèi)位置的概述.Beforewritingthissectionofthebusinessplan,usethesequestionstofocusyourresearch:在寫年度計劃時,請用以下問題來引導(dǎo)你的思路及準(zhǔn)備工作:IndustryOverview行業(yè)概況Whatisthesizeofyourindustry?你所處的行業(yè)的規(guī)模?Whatsectorsdoesthisindustryinclude?這個行業(yè)包括多少產(chǎn)品部門?Whoarethemajorplayersinthisindustry?誰是這個行業(yè)的主要參與者?Whatarethemarketsandcustomersforthisindustry?這個行業(yè)的市場和顧客是什么?Whataretheindustry'sestimatedsalesthisyear?Lastyear?Theyearbefore?這個行業(yè)今年的預(yù)計銷售如何?去年如何?前年如何?Whatnational/economictrendshaveaffectedthisindustryandhow?影響這個行業(yè)的國家/經(jīng)濟趨勢是什么,它們是如何影響的?Whatnational/economictrendsmightaffectitinthefutureandhow?什么國家/經(jīng)濟趨勢可能在未來影響它,如何影響?Whatisthelong-termoutlookforthisindustry?對這個行業(yè)的長期展望是什么?PositionInTheIndustry在這個行業(yè)的位置Whatproductsorserviceswillyourbusinessbeselling?你的公司將出售的產(chǎn)品或服務(wù)是什么?WhatisyourUniqueSellingProposition?(Whatisitaboutyourbusinessthatmakesituniqueandsetsitapartfromcompetitors?)你公司獨特的銷售見解是什么?(你公司如何保持獨特從而與其他競爭者區(qū)分開來?)Whatarethebarrierstoentryinyourindustry?什么是你所處行業(yè)的進入障礙?Howwillyouovercomethesebarriers?你將如何克服這些障礙?Whoareyourcompetitors?誰是你的競爭對手?Whatisthemarketshareofyourcompetitors?你的競爭對手的市場分額是多少?Whatisyourbusiness'competitiveadvantage(i.e.yourmarketnicheorestimatedmarketshare)?你公司的競爭優(yōu)勢是什么?(如你潛在的特定市場或預(yù)計的市場分額)?Whatisyourtargetmarket?你的目標(biāo)市場是什么?Howareyouprotectingyourproductorprocess(i.e.patents,copyrights,trademarks,franchiserightsthatyoueitherholdorplantoacquire)?你如何保護你的產(chǎn)品或工序(如專利,版權(quán),商標(biāo),你有或計劃獲得的特許經(jīng)營權(quán)).TheCompetitiveAnalysisSectionOfTheBusinessPlan(b)年度計劃中的競爭分析部分AnalyzingTheCompetition分析競爭Thecompetitiveanalysissectionofthebusinessplanisnotjustalistofinformationaboutyourcompetitors.It'stheanalysisoftheinformationthat'simportant.年度計劃中的競爭分析部分不僅僅是一張關(guān)于你競爭對手的信息列表,而是對信息的分析才是最重要的.Studytheinformationyou'vegatheredabouteachofyourcompetitorsandaskyourselfthisprimaryquestion:研究你搜集到的每個競爭對手的信息并自問以下幾個基礎(chǔ)問題:Howareyougoingtocompetewiththatcompany?你準(zhǔn)備如何與之競爭?Formanysmallbusinesses,thekeytocompetingsuccessfullyistoidentifyamarketnichewheretheycancaptureaspecifictargetmarketwhoseneedsarenotbeingmet.對許多小公司而言,競爭成功的關(guān)鍵是他們能夠發(fā)掘潛在的特定市場,從而獲取一個需求未得到滿足的特定目標(biāo)市場Isthereaparticularsegmentofthemarketthatyourcompetitionhasoverlooked?是否有你的競爭對手忽視的特定市場?Isthereaservicethatcustomersorclientswantthatyourcompetitordoesnotsupply?是否有你的客戶或顧客所需要的,而你的競爭對手沒有提供的服務(wù)?Thegoalofyourcompetitiveanalysisistoidentifyandexpanduponyourcompetitiveadvantage-thebenefitsthatyourproposedbusinesscanofferthecustomerorclientthatyourcompetitorscan'torwon'tsupply.你的競爭分析的目的是為了認(rèn)識和擴大你的競爭優(yōu)勢-你將因能夠提供給客戶或顧客你的競爭對手所不能提供的業(yè)務(wù)而獲利.WritingTheCompetitiveAnalysisSection競爭分析的準(zhǔn)備工作Whenyou'rewritingthebusinessplan,you'llwritethecompetitiveanalysissectionintheformofseveralparagraphs.當(dāng)你寫年度計劃時,以幾個段落的形式來寫競爭分析部分.Youmaywishtogiveeachparagraphaseparateheading.你會對每一個段落給予一個獨立的標(biāo)題.Thefirstparagraphwilloutlinethecompetitiveenvironment,tellingyourmanagementwhoyourproposedbusiness'competitorsare,howmuchofthemarkettheycontrol,andanyotherrelevantdetailsaboutthecompetition.第一段通常略述競爭環(huán)境,告訴管理層誰是你的競爭對手,他們控制了市場的多少分額和其他與競爭有關(guān)的細(xì)節(jié).Thesecondandfollowingparagraphswilldetailyourcompetitiveadvantage,explainingwhyandhowyourcompanywillbeabletocompetewiththesecompetitorsandestablishyourselfasasuccessfulbusiness.第二和接下來的幾個段落,你將詳細(xì)說明你的競爭優(yōu)勢,說明你的公司為何及如何與這些競爭對手競爭并建立一個成功的企業(yè).Remember;youdon'thavetogointoexhaustivedetailhere,butyoudoneedtopersuadethemanagementofyourbusinessplanthatyouareknowledgeableaboutthecompetitionandthatyouhaveaclear,definitiveplanthatwillenableyournewbusinesstosuccessfullycompete.謹(jǐn)記,你不必長篇大論的敘述,但你需要說服你的管理層,你對競爭環(huán)境的了解,同時你也有一個明確的市場計劃以使你的新業(yè)務(wù)在競爭中勝利.(c)TheMarketingPlanSectionOfTheBusinessPlan(C)年度計劃的市場計劃部分Whenwritingthebusinessplan,theMarketingPlansectionexplainshowyou'regoingtogetyourcustomerstobuyyourproductsand/orservices.Themarketingplan,then,willincludesectionsdetailingyour:寫年度計劃時,市場計劃部分說明你將如何使你的客戶購買你的產(chǎn)品和/或服務(wù).因而,市場計劃包括以下細(xì)節(jié):Productsand/orServicesandyourUniqueSellingProposition產(chǎn)品和/或服務(wù)和你獨特的銷售見解PricingStrategy價格策略Sales/DistributionPlan銷售/分銷計劃AdvertisingandPromotionsPlan廣告和促銷計劃Theeasiestwaytodevelopyourmarketingplanistoworkthrougheachofthesesections.最容易的準(zhǔn)備方法就是涵蓋以上各點.Productsand/orServices產(chǎn)品和/或服務(wù)Thispartofthemarketingplanfocusesontheuniquenessofyourproductorservice,andhowthecustomerwillbenefitfromusingtheproductsorservicesyou'reoffering.Usethesequestionstowriteaparagraphsummarizingtheseaspectsforyourmarketingplan:這部分的市場計劃著重在你的產(chǎn)品或服務(wù)的獨特性,及顧客將如何在使用了你提供的產(chǎn)品或服務(wù)時受益.用以下問題來寫一段概括你的市場計劃:Whatarethefeaturesofyourproductorservice?你的產(chǎn)品或服務(wù)的特色什么?Describethephysicalattributesofyourproductorservice,andanyotherrelevantfeatures,suchaswhatitdoes,orhowyourproductorservicediffersfromcompetitiveproductsorservices.描述你的產(chǎn)品或服務(wù)最直觀的特性和其他相關(guān)特性,例如:其如何使用,及你的產(chǎn)品或服務(wù)與競爭者的區(qū)別在那里.Howwillyourproductorservicebenefitthecustomer?你的產(chǎn)品或服務(wù)如何使顧客受益?Rememberthatbenefitscanbeintangibleaswellastangible;brainstormasmanybenefitsaspossibletobeginwith,andthenchoosetoemphasizethebenefitsthatyourtargetedcustomerswillmostappreciateinyourmarketingplan.好處可以是無形的也可以是有形的,可以通過頭腦風(fēng)暴來集思廣益收集可能有的好處,然后將重點放在你的目標(biāo)顧客對你最為欣賞的好處.Whatisitthatsetsyourproductorserviceapartfromalltherest?

Inotherwords,whatisyourUniqueSellingProposition,themessageyouwantyourcustomerstoreceiveaboutyourproductorservicethatistheheartofyourmarketingplan?Themarketingplanisallaboutcommunicatingthiscentralmessagetoyourcustomers.什么使你的產(chǎn)品或服務(wù)與其他的區(qū)分開來?換而言之,什么是你獨特銷售見解,你的市場計劃的核心應(yīng)是你要傳遞給顧客有關(guān)你的產(chǎn)品或服務(wù)的信息?市場計劃就是關(guān)于傳達(dá)給你的顧客這個中心信息.PricingStrategy價格策略Thepricingstrategyportionofthemarketingplaninvolvesdetermininghowyouwillpriceyourproductorservice;thepriceyouchargehastobecompetitivebutstillallowyoutomakeareasonableprofit.市場計劃的價格策略是有關(guān)你如何定價你的產(chǎn)品或服務(wù),你定的價格應(yīng)是具競爭力的同時能帶給你合理的利潤.Thekeywordhereis"reasonable";youcanchargeanypriceyouwantto,butforeveryproductorservicethere'salimittohowmuchtheconsumeriswillingtopay.這里的關(guān)鍵詞就是”合理”,你可以定任何想定的價格,但是你的顧客對每樣產(chǎn)品或服務(wù)所愿付出的價格是有一定的限度.Yourpricingstrategyneedstotakethisconsumerthresholdintoaccount.你的價格策略需要考慮到顧客的承受極限.Themostcommonquestionpeoplehaveaboutthepricingstrategysectionofthemarketingplanis,"Howdoyouknowwhatpricetocharge?"人們對市場計劃的定價策略部分所持的共有的問題是“你如何知道定何種價格？”Basicallyyousetyourpricingthroughaprocessofcalculatingyourcosts,estimatingthebenefitstoconsumers,andcomparingyourproducts,services,andpricestoothersthataresimilar.基本上,你通過計算你的成本,估計對顧客的效益,與其他相似的產(chǎn)品,服務(wù)和價格的比較來制定價格.Setyourpricingbyexamininghowmuchitcostyoutoproducetheproductorserviceandaddingafairpriceforthebenefitsthatthecustomerwillenjoy.Examiningwhatothersarechargingforsimilarproductsorserviceswillguideyouwhenyou'refiguringoutwhata"fair"priceforsuchbenefitswouldbe.YoumayfinditusefultoconductaBreakevenAnalysis.你需了解相關(guān)產(chǎn)品或服務(wù)的成本,再加上合理的利潤后來定價.參考其他公司為相似產(chǎn)品或服務(wù)的定價使你能了解有利潤的合理價格是多少.你會發(fā)現(xiàn)制作無虧損分析很有用。Thepricingstrategyyououtlineinyourmarketingplanwillanswerthefollowingquestions:你概述的市場計劃中的價格策略將回答以下問題:Whatisthecostofyourproductorservice?Makesureyouincludeallyourfixedandvariablecostwhenyou'recalculatingthis;thecostoflabourandmaterialsareobvious,butyoumayalsoneedtoincludefreightcosts,administrativecosts,and/orsellingcosts,forexample.你的產(chǎn)品或服務(wù)的成本是多少?你確定在計算時包含了所有固定和可變成本了嗎;勞動和材料成本是很明顯的,但是你也需要包括如運輸成本,行政成本和/或銷售成本.Howdoesthepricingofyourproductorservicecomparetothemarketpriceofsimilarproductsorservices?你的產(chǎn)品或服務(wù)的定價如何與相似產(chǎn)品或服務(wù)的市場價格競爭?Explainhowthepricingofyourproductorserviceiscompetitive.Forinstance,ifthepriceyouplantochargeislower,whyareyouabletodothis?Ifit'shigher,whywouldyourcustomerbewillingtopaymore?Thisiswherethe"strategy"partofthepricingstrategycomesintoplay;willyourbusinessbemorecompetitiveifyouchargemore,less,orthesameasyourcompetitorsandwhy?說明你的產(chǎn)品或服務(wù)的價格是如何具有競爭力.例如,如果你計劃定的價格偏低,為什么你會這么做?如果偏高,為什么你的顧客愿意支付更多的錢?這就是價格策略的“策略”部分開始運作,是否你的公司的競爭力會隨著你定價的高低或和競爭者一樣而提高呢,為什么?WhatkindofROI(ReturnOnInvestment)areyouexpectingwiththispricingstrategy,andwithinwhattimeframe?你期待以此價格策略得到何種投資回報,在何時間范圍內(nèi)?SalesandDistributionPlan銷售和分銷計劃Remember,theprimarygoalofthemarketingplanistogetpeopletobuyyourproductsorservices.TheSalesandDistributionpartofthemarketingplandetailshowthisisgoingtohappen.謹(jǐn)記,市場計劃的首要目標(biāo)就是讓人們購買你的產(chǎn)品或服務(wù).市場計劃的銷售和分銷部分詳述這如何發(fā)生.TraditionallytherearethreepartstotheSalesandDistributionsectionofthemarketingplan,althoughallthreepartsmaynotapplytoyourbusiness.傳統(tǒng)上,市場計劃的銷售和分銷部分有三個部分,盡管所有這三個部分也許都對你的公司不適用.Outlinethedistributionmethodstobeused.1)概述所將使用的分銷方式Howisyourproductorservicegoingtogettothecustomer?Forinstance,willyoudistributeyourproductorservicethroughaWebsite,throughthemail,throughsalesrepresentatives,orthroughretail?你的產(chǎn)品或服務(wù)準(zhǔn)備如何接觸顧客?例如,你是否將你的產(chǎn)品或服務(wù)通過網(wǎng)站,郵件,銷售代表或零售來分銷?Whatdistributionchannelisgoingtobeused?何種分銷渠道將被使用?Inadirectdistributionchannel,theproductorservicegoesdirectlyfromthemanufacturertotheconsumer.直接的分銷渠道使產(chǎn)品或服務(wù)由廠商直接提供給顧客.Inaonestagedistributionchannelitgoesfrommanufacturertoretailertoconsumer.Thetraditionaldistributionchannelisfrommanufacturertowholesalertoretailertoconsumer.Outlineallthedifferentcompanies,peopleand/ortechnologiesthatwillbeinvolvedintheprocessofgettingyourproductorservicetoyourcustomer.單級分銷渠道是由廠商到零售商再到顧客.傳統(tǒng)的分銷渠道是由廠商到批發(fā)商到零售商再到顧客.簡述從你的產(chǎn)品或服務(wù)到顧客過程中的所有不同公司,人和/或技術(shù).Whatarethecostsassociatedwithdistribution?與分銷相聯(lián)系的成本是什么?Whatarethedeliveryterms?交貨期限如何?Howwillthedistributionmethodsaffectproductiontimeframesordelivery?(Howlongwillittaketogetyourproductorservicetoyourcustomer?)分銷方式將如何影響生產(chǎn)期限或交貨?(你的產(chǎn)品或服務(wù)多長時間能交到顧客手中?)Ifyourbusinessinvolvessellingaproduct,youshouldalsoincludeinformationaboutinventorylevelsandpackaginginthispartofyourmarketingplan.Forinstance:如果你的公司需要銷售產(chǎn)品,你應(yīng)該也要了解你市場計劃中這部分的存貨量和包裝的信息.例如:Howareyourproductstobepackagedforshippingandfordisplay?你的產(chǎn)品如何在裝運和陳列時包裝?Doesthepackagingmeetallregulatoryrequirements(suchaslabelling)?包裝是否符合所有政府部門的要求(如標(biāo)簽)?Isthepackagingappropriatelycoded,priced,andcomplementarytotheproduct?包裝是否很好的編碼,定價,與產(chǎn)品互補?Whatminimuminventorylevelsmustbemaintainedtoensurethatthereisnolossofsalesduetoproblemssuchaslateshipmentsandbackorders?必須維持多少最小庫存量以確保銷售沒有因為前批裝船貨物和延期交貨等問題而遭受損失Outlinethetransactionprocessbetweenyourbusinessandyourcustomers.2)概述你公司與顧客間的交易過程Whatsystemwillbeusedforprocessingorders,shipping,andbilling?使用何種定貨,裝運和記帳系統(tǒng)?Whatmethodsofpaymentwillcustomersbeabletouse?顧客會使用何種付款方式?Whatcredittermswillcustomersbeoffered?Ifyouwillofferdiscountsforearlypaymentorimposepenaltiesforlatepayment,theyshouldbementionedinthispartofyourmarketingplan.顧客會被提供何種信貸條件?如果你會對早日付款提供折扣,對延期付款施以罰款,應(yīng)該在你的這部分的市場計劃中提及.Whatisyourreturnpolicy?你的退貨政策是什么?Whatwarrantieswillthecustomerbeoffered?Describetheseoranyotherserviceguarantees.顧客會得到何種擔(dān)保條款?描述此或其他服務(wù)承諾.Whatafter-salesupportwillyouoffercustomersandwhatwillyoucharge(ifanything)forthissupport?你會否提供給顧客售后服務(wù)和你會如何對該售后服務(wù)收費(如有的話)?Isthereasystemforcustomerfeedbacksocustomersatisfaction(orthelackofit)canbetrackedandaddressed?是否有顧客意見反饋系統(tǒng)以使顧客滿意度(或不滿意)能得到追蹤和反映?Ifit'sapplicabletoyourbusiness,outlineyoursalesstrategy.3)如果適用于你公司,概述你的銷售策略.Whattypesofsalespeoplewillbeinvolved(commissionedsalespeople,productdemonstrators,telephonesolicitors,etc.)?需要包括何種類型的銷售員（傭金制銷售員，產(chǎn)品操作示范員，電話游說者等）？Describeyourexpectationsofthesesalespeopleandhowsaleseffectivenesswillbemeasured.描述你對這些銷售員的期望值和如何衡量銷售業(yè)績。Willasalestrainingprogrambeoffered?Ifso,describeitinthissectionofthemarketingplan.是否提供銷售培訓(xùn)計劃？如果是，在這部分的市場計劃中進行描述。Describetheincentivessalespeoplewillbeofferedtoencouragetheirachievements(suchasgettingnewaccounts,themostorders,etc.).描述銷售員的獎勵制度及如何激勵銷售員的業(yè)績（如:獲得新的客戶，爭取到最多的定單等）AdvertisingAndPromotionPlan廣告和促銷計劃EssentiallytheAdvertisingandPromotionsectionofthemarketingplandescribeshowyou'regoingtodeliveryourUniqueSellingPropositiontoyourprospectivecustomers.Whilethereareliterallythousandsofdifferentpromotionavenuesavailabletoyou,whatdistinguishesasuccessfulAdvertisingandPromotionPlanfromanunsuccessfuloneisfocus-andthat'swhatyourUniqueSellingPropositionprovides市場計劃的廣告和促銷部分基本上是描述你如何傳達(dá)獨特的銷售見解給未來的顧客。你可以用成千上萬不同的促銷方式，而如何區(qū)別成功的和不成功的廣告和促銷計劃是在于你如何的集中力量-這就是你獨特的銷售見解所需要提供的。Sothinkfirstofthemessagethatyouwanttosendtoyourtargetedaudience.Thenlookatthesepromotionpossibilitiesanddecidewhichtoemphasizeinyourmarketingplan:你首先想一下你想要傳達(dá)給你的目標(biāo)觀眾的信息。然后考慮這些促銷可能性并決定你的市場計劃著重在哪里。Advertising-Thebestapproachtoadvertisingistothinkofitintermsofmediaandwhichmediawillbemosteffectiveinreachingyourtargetmarket.Thenyoucanmakedecisionsabouthowmuchofyourannualadvertisingbudgetyou'regoingtospendoneachmedium.廣告–最佳廣告方式以媒體來思考何種媒體對接近你的目標(biāo)市場最有效。然后你可以決定你用在每家媒體上的年度廣告預(yù)算。Whatpercentageofyourannualadvertisingbudgetwillyouinvestineachofthefollowing:你投入到以下媒介的年度廣告預(yù)算的百分比是多少：theInternet因特網(wǎng)television電視radio廣播newspapers報紙magazines雜志telephonebooks/directories電視書籍/目錄billboards廣告牌bench/bus/subwayads椅子/公共汽車/地鐵廣告directmail傳單cooperativeadvertisingwithwholesalers,retailersorotherbusinesses?與批發(fā)商，零售商和其他公司的共同付費廣告？Includenotonlythecostoftheadvertisingbutyourprojectionsabouthowmuchbusinesstheadvertisingwillbringin.不僅包括廣告成本，還有你對廣告能帶來多少生意及效益的預(yù)計。SalesPromotion-Ifit'sappropriatetoyourbusiness,youmaywanttoincorporatesalespromotionactivitiesintoyouradvertisingandpromotionplan,suchas:促銷：-如果合適,在你的廣告和促銷計劃中加入以下促銷手段:offeringfreesamples提供免費樣品coupons優(yōu)待券pointofpurchasedisplays銷售點陳列productdemonstrations產(chǎn)品示范MarketingMaterials-Everybusinesswillincludesomeoftheseintheirpromotionplans.Themostcommonmarketingmaterialisthebusinesscard,butbrochures,pamphletsandservicesheetsarealsocommon.銷售工具–每家公司要在促銷計劃中包含這中間的一些。最普通的銷售工具就是名片，而公司介紹手冊,產(chǎn)品宣傳小冊子，服務(wù)卡也很普通。Publicity-Anotheravenueofpromotionthateverybusinessshoulduse.Describehowyouplantogeneratepublicity.Whilepressreleasesspringtomind,that'sonlyonewaytogetpeoplespreadingthewordaboutyourbusiness.Consider:宣傳–另一種企業(yè)需要使用的促銷方式。描述你準(zhǔn)備如何展開宣傳，突然想起新聞稿時，它是唯一讓人們對你的公司口耳相傳的辦法。請考慮：productlaunches產(chǎn)品發(fā)布specialevents,includingcommunityinvolvement特別活動，包括社區(qū)的參與writingarticles書面文章gettingandusingtestimonials獲得和使用證書YourBusiness'WebSite-IfyourbusinesshasorwillhaveaWebsite,describehowyourWebsitefitsintoyouradvertisingandpromotionplan.你的公司網(wǎng)站–如果你公司已經(jīng)有或即將有一個網(wǎng)站，描述你的網(wǎng)站如何符合你的廣告和促銷計劃相。(d)TheHumanResourcesNeedsOfTheBusinessPlan(d)業(yè)務(wù)計劃的人力資源需求Beginwiththebottomlineandendinmind,describeyourhumanresourcesneedsspecifically.開始于底線，結(jié)束于內(nèi)心，描述你指定的人力資源需求。Outlinetheinternalmanagementteamwithclearrolesandresponsibilitiesandprofileyourmanagementteam’sskills.Explainhoweachkeymanagementteammemberswillcontributetothesuccessofthebusiness.Youmaywishtopresentthisasanorganizationchart.以明確的角色和職責(zé)來概述內(nèi)部管理團隊并剖析你的管理團隊的技巧。說明管理團隊每個關(guān)鍵成員將如何為公司的成功做出貢獻(xiàn)。你可能想以組織圖的形式來演示。Outlineyouremployeerequirementsinthissectionofyourbusinessplan,includingadescriptionofthespecificskillsandcompetencyforeachoftheemployeesworkingatdifferentprocesses.概述在你業(yè)務(wù)計劃的這部分中對員工的要求，包括對不同工序中工作的每個員工指定技巧和能力。Calculateyourlabourcosts.Determinehowmuchsalaryeachemployeewillreceive,andtotalthecostofsalaryforallyouremployees.Addtothisthecostofanyotheremployeebenefits,suchascompanysponsoredmedicalanddentalplanstocalculateyourtotallabourcost.Makesureyourtotallabourcostdonotexceedthebenchmarkindicators.(e.g.labourcost/kg)計算勞動成本。決定每個員工將得到多少工資和對所有員工的工資總成本。將這部分成本加到員工福利中，如把公司提供的醫(yī)療和牙科計劃算入總勞動成本。確保你的總勞動成本沒有超過基準(zhǔn)指標(biāo)（如勞動成本/公斤）Youalsoneedtodescribehowyou'regoingtofindthestaffyouneed.Yourdescriptionofstaffrecruitmentshouldalsoexplainwhetherornotsufficientlocallabourisavailable,andhowyou'regoingtorecruitstaffifyouneedtoemployforeignworkers.你也需要描述如何了解員工的需要。在員工招募時也要說明是否有足夠的本地勞動力，需要招募外籍員工時如何來招聘。Finally,whenyou'rewritingaboutstafftraininginyourbusinessplan,you'llwanttoincludeasmanyspecificsaspossible.Whatspecifictrainingwillyourstaffundergo?Whatongoingtrainingopportunitieswillyouprovideforyouremployees?最后，在你的業(yè)務(wù)計劃中寫出盡可能多的員工培訓(xùn)的細(xì)節(jié)。你的員工能得到何種指定培訓(xùn)？你會提供給員工多少培訓(xùn)機會？(e)MISPlan(e)信息管理計劃YouarerequiredtogiveabriefdescriptionofcurrentMISsystem,proposedupgrade(ifnecessary)–hardware,softwareandestimatecostofupgrading.描述現(xiàn)有的信息管理系統(tǒng),建議升級的硬件及軟件(如需要)及相關(guān)的費用(f)KeyQPPImprovementActivitiesandPlan(f)主要的QPP項目及計劃TheGMalsoneedstoprovideanoutlineofyourkeyQPPimprovementareasandthepotentialsavingfromtheQATteamsforFY2006.總經(jīng)理需提供2006年度主要的QPP項目及相關(guān)的節(jié)約.Yourimproveareasmayincludethefollowingkeytopics:-你需改進的地方主要為以下幾點:Revenuegrowth銷售額的增長Quality&Productivitygrowth品質(zhì)及生產(chǎn)效益的增長Workingenvironment,safetyandhealth工作環(huán)境,安全及職工健康Keyworkersskillsandcompetencies主要的技能及能力YourpresentationshouldalsoincludeaQPPMilestoneChartandthesystematicmethodologyonhowtoimprovementandevaluationthekeyprocessesinordertoimproveyourproductandservicesqualityandtosustainyourbusinessgrowth.你的演示需包含:QPP主要里程碑圖表,對產(chǎn)品及服務(wù)的質(zhì)量不斷改進及衡量以達(dá)到持續(xù)業(yè)務(wù)增長的系統(tǒng)辦法的介紹.(g)TheFinancialPlanSectionOfTheBusinessPlan(g)年度計劃的財務(wù)計劃部分Basically,thefinancialplansectionofthebusinessplanconsistsofthreefinancialstatements,theincomestatement,thecashflowprojectionandthebalancesheetandabriefexplanation/analysisofthesestatements.基本上，年度財務(wù)計劃包括三個財務(wù)報表，利潤表，現(xiàn)金流量表和資產(chǎn)負(fù)債表，以及對這三個報表的簡單解釋/分析。(1)TheIncomeStatement(1)利潤表TheIncomeStatementisoneofthethreefinancialstatementsthatyouneedtoincludeintheFinancialPlansectionofthebusinessplan.利潤表是你年度計劃的財務(wù)部分中所要包括的三個報表之一。TheIncomeStatementshowsyourRevenues,Expenses,andProfitforaparticularperiod.It'sasnapshotofyourbusinessthatshowswhetherornotyourbusinessisprofitableatthatpointintime;Revenue-Expenses=Profit/Loss.利潤表將顯示你在特定時間內(nèi)的收入，費用和利潤。它能迅速顯示您的業(yè)務(wù)在那個時間點是否盈利。收入-費用=利潤/虧損TheBalanceSheet(2)資產(chǎn)負(fù)債表NOTE:IFYEAR-TO-DATESEPTEMBER2005BALANCESHEETISNOTAVAILABLE,PLEASEPRESENTINFORMATIONBASEDONYEAR-TO-DATEAUGUST2005.注:如截止到2005年9月的資產(chǎn)負(fù)債表還未能拿到,請用截止到2005年8月的數(shù)據(jù).TheBalanceSheetpresentsapictureofyourbusiness'networthataparticularpointintime.Itsummarizesallthefinancialdataaboutyourbusiness,breakingthatdatainto3categories;assets,liabilities,andequity.資產(chǎn)負(fù)債表顯示你的業(yè)務(wù)在某個時間點上的資本凈值。它從三個范圍總結(jié)了關(guān)于你業(yè)務(wù)所有的財務(wù)數(shù)據(jù)，即資產(chǎn)，負(fù)債和權(quán)益。(3)TheCashFlowProjection現(xiàn)金流量表NOTE:IFYEAR-TO-DATESEPTEMBER2005BALANCESHEETISNOTAVAILABLE,PLEASEPRESENTINFORMATIONBASEDONYEAR-TO-DATEAUGUST2005.注:如截止到2005年9月的現(xiàn)金流量表還未能拿到,請用截止到2005年8月的數(shù)據(jù).TheCashFlowProjectionshowshowcashisexpectedtoflowinandoutofyourbusiness.It'sanimportanttoolforcashflowmanagement,lettingyouknowwhenyourexpendituresaretoohighorwhenyoumightwanttoarrangeshortterminvestmentstodealwithacashflowsurplus.現(xiàn)金流量表將顯示資金是應(yīng)該如何流入及流出你的公司。它是現(xiàn)金管理的重要工具，讓你知道什么時候你的費用太高了，或者什么時候你有資金流量剩余，可以安排短期投資。Aspartofyourbusinessplan,aCashFlowProjectionwillgiveyouamuchbetterideaofhowmuchcapitalinvestmentyourbusinessideaneeds.YouwillwanttoshowCashFlowProjectionsforeachmonthoveraoneyearperiodaspartoftheFinancialPlanportionofyourbusinessplan.作為您業(yè)務(wù)計劃的一部分，現(xiàn)金流的預(yù)測可以給您提供更好的方案，讓您知道您的業(yè)務(wù)規(guī)劃需要多少的資金投資。您需要在一年以上的基礎(chǔ)上按照月份顯示您的現(xiàn)金流計劃，它是您業(yè)務(wù)規(guī)劃之財務(wù)計劃方面的一部分。TherearethreepartstotheCashFlowProjection.ThefirstpartdetailsyourCashRevenues.Enteryourestimatedsalesfiguresforeachmonth.RememberthattheseareCashRevenues;youwillonlyenterthesalesthatarecollectibleincashduringthespecificmonthyouaredealingwith.現(xiàn)金流轉(zhuǎn)計劃分三部分。第一部分詳細(xì)列出你的現(xiàn)金收入。輸入你預(yù)計的每月銷售數(shù)據(jù)。記住，這些是現(xiàn)金收入，你僅需輸入處理的指定月份的銷售數(shù)據(jù)，它們是現(xiàn)金可收賬款。ThesecondpartisyourCashDisbursements.Takethevariousexpensecategoriesfromyourledgerandlistthecashexpendituresyouactuallyexpecttopaythatmonthforeachmonth.現(xiàn)金流轉(zhuǎn)計劃的第二部分是你的現(xiàn)金支出。從你的分類賬中取出不同的費用種類，然后將您實際預(yù)計每月的當(dāng)月現(xiàn)金支出一一列出。ThethirdpartoftheCashFlowProjectionistheReconciliationofCashRevenuestoCashDisbursements.Astheword"reconciliation"suggests,thissectionstartswithanopeningbalancewhichisthecarryoverfromthepreviousmonth'soperations.Thecurrentmonth'sRevenuesareaddedtothisbalance;thecurrentmonth'sDisbursementsaresubtracted,andtheadjustedcashflowbalance