Business Plan is a document containing a detailed study of the project based on which the project initiator (investor) can fully assess the potential efficiency of adopted decisions, planned activities, resulting in resolving whether to invest in the project.

Main objectives of the business plan are:

  • providing of the investor with the detailed information about the project;
  • providing of the investor with information about project initiator and its business;
  • providing of the entities/individuals involved in the project with information about the project at various stages of its implementation;
  • attraction of new investment in the project.

Each correctly drafted business plan should contain four blocks of information as follows:

  • business project concept;
  • marketing, market research;
  • production engineering;
  • finances.

The international investment and financial markets have particular standards and methodology for drafting of business plans, feasibility studies and project information memoranda. These include:

UNIDO Methodology

The overall structure of business plan pursuant to the UNIDO standards is as follows:

  1. Summary
  2. The idea (essence) of the proposed project
  • Overall initial data and terms
  • Description of a new product
  • Business activity’s experience evaluation
  • Target market assessment
  • Description of new product’s customers
  • Competitors assessment
  • Assessment of inherent strengths and weaknesses with regard to the competitors
  1. Marketing plan
  • Marketing objectives
  • Marketing strategy
  • Financial assurances of marketing plan
  1. Production plan
  • New product manufacturer
  • Availability and required production capacity
  • Material factors of production
  • Production process description
  1. Organisational plan
  • Form of company incorporation
  • Organizational structure of the company
  • Allocation of responsibilities
  • Information about partners
  • Description of business environment
  • Human resources of the company
  • Information about the senior executives
  1. Financial plan
  • Budget
  • Cash flow plan
  • Consolidated balance sheet of the company’s assets and liabilities
  • Timeline to achieve break-even point
  • Funding strategy (sources of funds and their use)
  • Assessment of risk and insurance
  1. Annexes


EBRD Methodology 

The overall structure of business plan pursuant to the EBRD standards is as follows:

  1. Title page
  2. Memorandum of confidentiality
  3. Summary
  4. Company
  • The history of the company and its position as of the date of the business plan, description of current activities
  • The owners, management staff and employees of the company
  • Current activities
  • Financial position
  • Loans
  1. Project
  • General information about the project
  • Project’s investment plan
  • Market research, competitiveness
  • Description of the production process
  • Financial plan
  • Environmental impact assessment
  1. Financing activities
  • Loan receipt and repayment schedules
  • Pledge and suretyship
  • Equipment and work to be financed by means of the loan funds
  • SWOT-analysis
  • Risks and mitigation thereof
  1. Annexes


KPMG Methodology

The overall structure of business plan pursuant to the KPMG standards is as follows:

  1. Summary
  • Overview
  • Products and services
  • The mission, goals and objectives
  1. Products and services
  • Introduction
  • Products and services
  • Related products and services
  1. Market and industry analysis
  • Use of product and service
  • Population analysis
  • Business competition
  • SWOT-analysis
  1. Target markets
  • Target customers
  • Geographical target market
  • Pricing
  1. Strategies for advertising and promotion
  • Promotion strategy
  • Advertising media
  • Sales forecast
  1. Management
  • Governance and key personnel
  • Continuous use of assets
  • Pre-production costs
  1. Financial analysis
  • Cost of goods sold
  • Break-even analysis
  • Quantitative analysis
  • Profits and losses
  • Cash flow
  • Company balance sheet
  • Risks
  1. Annexes