At present on the Russian market at ever more rapid tempo is developed the sphere of services. Being the necessary component in any sphere of activity, service, as the object of business they draw the increasing number of owners.
Service of software

1. Resumes

Any production, beginning from the release of pampersov and concluding by the building of spacecraft, it needs the specific collection of services. Thus our enterprise operates in most dynamic sphere - the sphere of services.

We plan to allow the wide spectrum of the services, such as:

intermediary activity with the trade in goods of popular consumption, electronic and other engineering, by souvenir articles;

marketing and sale to production, goods and the services of Russian and foreign firms;

 consulting activity and the rendering of consultational and information services;

organization and conducting exhibitions, fairs, auctions;

 the realization of the complex services, connected with organization and activity of offices;

the organization of individual and group tourism in Russia and abroad, including business, student and school tourism.

However, with the basic sphere of our activity is planned development, realization and service of software, and also development and the production of software-and-hardware means on the base of new information texnologies. This branch appears sufficiently young for the Russian market and therefore the majority of companies experience shortage in professional software. The majorities of firms, use poor quality disks and bootleg software. Therefore the need for this kind of production is very great. THE PRIVATELY HELD COMPANY Of "versada" is capable of granting the necessary programs for the fruitful functioning of different kind of companies.

2. Means for realizing of the project

For the development new equipment and technologies will be required. For guaranteeing the material and technical base PRIVATELY HELD COMPANY Of "versada" the beret;fedit in the size of 300 thousand rubles hearth 42% in the commercial innovation bank "Alpha- bank". This is necessary for coating of general operating expenditures, unforeseen expenses and different one-time initial expenses. For the realization of project we lease building in the region of the metro "trade-union". Block and office there is located. the agreements to the delivery of information input for the production of programs are concluded. The staff of our colleagues contains the degreed specialists in this region.

2.1. Description of the form of the activity

The basic form of our activity is production and the realization of software. This branch requires the high qualification of personnel, knowledge of the needs of market and quality of the execution of works. Project will be achieved on the equipment with the use of the recently left technologies developed recently. For obtaining the necessary information PRIVATELY HELD COMPANY Of "versada" it possesses numerous connections with the Russian and foreign partners.

Prior to the beginning of production activity the company had to explain the following questions:

 the need to the given moment for software and the size of this need;

 will clients use in the production this production, if it has completely accessible and competitive prices;

are known to client the advantages of the use of high-quality production for their own activity.

The results of conducted by our firm marketingogo investigation confirmed that the contemporary yearly need of market is sufficiently great. Some of the future users of this production expressed the direct approval of our production schedules.

2.2. Description of the goods

THE PRIVATELY HELD COMPANY Of "versada" produces programs and software-and-hardware means. This production is necessary both for the firms and for the particular users. Software includes different programs in the sphere of financial and accounting, planning of production, juridical formulation and any other directions. All programs are developed on the basis of the needs of Russian clients taking into account the uniqueness of Russian market. At the same time on the quality of performance they do not not a bit be inferior to western analogs. Materials for the carrying out of our production are characterized by high quality, degree of reliability. Acquiring our programs it is possible to be confident that they will satisfy the demands even of the most preconceived client. Information base renews for proportion to the development of technologies and does not lag behind the technical progress.

Among the special features of our production it would be desirable to isolate the following:

• high quality;

the correspondence to standards; 

 the use of the newest achievements of science and technology.

We consider that it can be and not novelty, but our production still for long will be rarity on the market, since at today's moment in Moscow there are no firms, which use technically the programs, similar to our.

3. Analysis of the market

Market research showed that there is a need for the producer of software. Purpose PRIVATELY HELD COMPANY Of "versada" - to fill this niche.

We realize, that sales will not arrive by themselves and they must be conquered. Important users will want themselves to conduct the tests of the profitability of our articles. These tests can engage from one to six months depending on the purchasing policy of the corresponding clients. The basic purpose of the first year of production activity consists in recommending of itself as reliable supplier. Finally, we is expected, that let us become basic supplier for the majority, if not for all, basic users on this market.

Because of the extensive connections in the business peace our firm even now has significant popularity. Our production will more greatly interest buyer, since qualitative and "fresh" programs it is not easy to find on the Russian market.

The interest of buyer in the goods we expect to draw due to:

• direct connections with the basic buyers;

• the advertisement through the computer networks;

• the highest quality of our production, friendly atmosphere of rotation, openness;

• the personal contacts of our colleagues.

Center of gravity to fall to an increase in wholesale sales. The basic users of our production are:

• large corporations in the production, the bank and other spheres;

• average and small firms;

• individual private individuals;

• any clients, who desire to acquire our production. For the latter several years the market share, which belongs to software-and-hardware means, constantly it increased. However, in our country production yet cannot envelop entire consumer market.

4. Competition

On the market practically there are no companies, similar which seriously carry out activity. Firms, as a rule, try to win on the low expenses, acquiring the materials of low quality. Therefore their programs can not only improve, but also worsen the work of clients. We in our production is utilized only high-quality materials both domestic and western production. In this case, it is necessary to note that the raw material and the materials, necessary for the realization of project, are bought not in China or Taiwan, but in the world leaders of the countries of the West. Thus, THE PRIVATELY HELD COMPANY Of "versada" differ significantly from all firms, which work on the market. It is possible to isolate some factors of the competitive ability:

• quality;

• the level of prices;

• design;

• the exclusiveness of goods;

• posleprodazhnoye maintenance;

• the reputation of firm.

5. Marketing

Preliminary sales were the most important part of our podÂgotovitel'noy work and they helped the establishment of sufficiently wide connections with the basic buyers in the region.

We will be able to attend both important and small clients. Compiling programs is large problem for many users, and our delivery will give to us comparative advantage in the care of small, but undoubtedly profitable clients.

Our production we plan to extend by small wholesale parties. Clients will pass into the comfortable contemporary office and on the spot conclude transactions. Provision is made for the development of special orders from the permanent clients in accordance with their needs.

The wide advertisement our goods does not require, but it is intended to send several trial versions to important companies as the advertising material. It is also necessary to give the annonsovoye declaration through the networks and faxes to some firms. This it will be sufficiently for the attraction of a large quantity of clients. The market for sale in the future is intended to enlarge and to derive beyond the framework of Moscow and Saint Petersburg. For this necessary to send facsimile communications in the company of large it is municipal and the regions of the country.

From the existing three basic purposes of price formation, from which can select the firm (based on the sale, to the profits, on the existing position), for our enterprise more preferable than the purposes, based on the existing position, since us is arranged the volume of sales, whereas an increase in the relative profit is not justified by the elasticity of demand for the goods. But we are interested in the stability and to the retention of favorable climate for our activity.

Strategy of price formation is oriented to avoiding of the decrease in the production and minimization of the action of such external forces as competitors and participants in the channels of distribution.

From all possible methods we preferred the establishment of price on the basis of the percept of the value of goods, i.e., the basic factor of price formation - not expenses, but buyer perception. Is assumed also the wide use of netsenovykh methods of action.

6. Analysis of the risks

It considers because of the multiplicity of our purposeful market, PRIVATELY HELD COMPANY Of "versada" that the risks, connected with the economic decrease, are almost brought on no by variety of our consumer base.

Risks from the fires, the hurricanes, the embezzlements and other similar circumstances, including earthquake, will be covered with usual insurance policies.

Are possible, however, the risks, connected with different sources of their appearance.

Commercial risks:

• the risk, connected with the realization of goods;

• the risk, connected with the transportation or transport risk;

• the risk, connected with the inspection of goods by buyer. Political risks:

• the risk, connected with the strikes during the transportation of goods to poÂkupatelyu.

Sources of the appearance of the risks:

• insufficient information about the demand for this goods;

• the insufficient analysis of market;

• the underestimation of its competitors;

• a drop in the demand for this goods.

The action of the enumerated risks can be limited by a strict checking of financial position and reputation of future wholesale client. It is possible also at least to partially shift risks to other partners (for example, the risk of loss or damage of goods - to the insurance society). We will also insure our equipment for yr, after paying 7% of his balance cost.

7. Organization plan

Legal status of firm - closed joint-stock company. This form of property is simple in the realization and is convenient according to its structure. The closed joint-stock company Of "versada" has regulation capital of 7 thousand. 600 rubles. It is formed as a result of the investment of money by only founder. Society lets out 100 usual nominal actions with the cost of 76 rubles each. Founder is the owner of actions.

On the form of property joint-stock company has particular form. The owner OF THE PRIVATELY HELD COMPANY Of "versada" Is Founder.

Organization chart of control

Director-General deals with personnel, concludes agreements to the delivery to production in the organization and establishments, he attends exhibitions, conferences on the exchange of experience, it answers for the delivery of equipment in the case of its wear, technical aging.

Business manager provides for the regular delivery of raw material, are conducted market researches, are carried out the calculations, connected with the changes in technology.

Bookkeeper conducts entire financial activity of firm (addition and the payment of taxes, the distribution of profit, calculation and the delivery of wage).

Senior programmer accomplishes development of programs, software-and-hardware means and checks their qualitative fulfillment. Under its control work three specialists in this region, which realize the successful fulfillment of project.

Technical manager meets with clients, he specifies the conditions of future contracts, preparing fruitful soil for the work of commercial director.

Management of the firm:

Director-General - Pavlov, the master of economic sciences.

Bookkeeper - Smirnov v., the diploma Of mIITa of bookkeeping and Audit.

Business manager - Putyatova e., Doctor of Economics.

Young energetic people at the age from 18 to 30 years will be the colleagues of our firm in essence. All colleagues have higher specialized education and are the degreed workers.

They are required for us in the man:

• cleanliness;

• discipline;

• honesty;

• decency;

• honesty.

8. Technology of the production

The carrying out of software is science-intensive branch; therefore achieve a project there will be specialists in this region. It is necessary to acquire the expensive, but high-precision equipment for developing the programs. Are also necessary the laser disks of the highest quality for bringing our production to the client.

In the laboratory on the most complex technology the programs will be developed by the specialists of our firm. Senior programmer will select those from them, which the market most requires. Further, using the leading firms technique, programs will be recorded to the laser disks.

The base of programs given for the renovation is constantly supplemented by information from different sources. Therefore our firm constantly keeps abreast of technical progress and it entirely answers the needs of market. Compiling specific routines for the satisfaction of the demands of permanent and separately profitable clients is possible.

Software will be realized by small-scale wholesale parties via personal agreements with the clients. This form is very convenient, since it does not require special accomodation for the realization of sales. Possibly in further PRIVATELY HELD COMPANY Of "versada" it organizes our own retail sale through the network of branches. It is planned to enlarge the activity of firm for the territory of entire Russia, and subsequently to master the markets for far and near zarubezh'ya.

9. Financial plan

For realizing of the project it is necessary of 300 000 rubles. The source of obtaining these means will be commercial innovation bank "the Alpha- bank", in which our current business account is located, it will grant credit in the size of 300 000.00 rubles hearth 42% of annual with the pay-off in the course of year (by equal portions monthly). The recovery of credit will occur according to the following diagram:

10. Cost accounting

Table 1. Determination of the articles of expenditures in the month

1. Constant flow rate

1) lease pay.

One should consider that according to this agreement we are obligated to pay off the sum of 3 000 rub immediately, and in the consequence - 1 700,460 rub monthly.

2) the wages of workers. Director-General - 2 200 rub. Chief accountant - 2 000 rub. Business manager - 2000 rub. Manager - 1 000 rub.

Senior programmer - 2000 rub.

Specialists:

3 workers - 1 000 rub.

Driver - 900 rub.

Cleaning woman - 600 rub.

ALTOGETHER: 13 700 rub.

4) deductions from the wages.

In 1998 they comprised payments:

• into the Pension fund - 28%;

• into the fund for social insurance - 5.4%;

• into the fund for required medical insurance - 3.6%;

• into the fund for employment - 1,5%;

• for the needs of educational establishments - 1%;

• transport tax - 1%. ALTOGETHER: 40.5%

40.5% from 13 700 rub = 55485 rub.

7) insurance payments.

We insured equipment and we will pay out 7% of the baÂlansovoy cost per year, respectively 7% from 150 000 rubles are 10 500 rub, and per month 875 rubles.

8) depreciation allowances.

• deterioration of the equipment composes 10% of the balance cost of equipment per year - 15 000,00 rubles, and per month - 1837.5 rubles;

• the wear of building 3.5% of the balance cost per year, i.e. 3.5% from 630 000,00 rub = 22050 rubles, and in the month of 1837.5 rubles;

• the wear of transport composes 8% of the balance cost per year, since at the disposal of company 1 machine find by the cost of 30 000 rub, 8% from 30 000 rub = 2400 rub, and per month - 200 rubles.

2. The variable expenditures (we design per the first month)

1) expenditures for raw material.

Assuming that with this equipment we will be able to produce 70 pcs of articles, then will per month come out by 2100 pcs.

• the plastic packing:

one empty plastic packing in direct producer costs 5 rubles, with respect per month to us it will be required by 2100 pcs, which will manage into 10500 rubles monthly.

• the laser disks:

will be required 2100 empty disks on price 30, 00 for the piece let us per month spend 63 000 rubles.

2) NDS.

Tax to the gross value addition is equal to 20%, moreover increase in the cost is taxable base, i.e., wages + depreciation allowances + clean profit (but since we we design for the first month of the activity of enterprise, then it must be noted that clean profit we not had, but over the long term we will this consider.) Therefore:

13700 + 1250 + 1837,5 + 0.2 = 16787,7

20% from 16787,7 = 3357,54, i.e. 3 357,54 rubles.

3} tax to the profit.

Tax to the profit is equal to 35%, taxable base is profit from the realization of production (works, services), without NDS, i.e., balance profit. For the first month the gain = of 168 000 rubles, on the expenditures = of 164951,7 rubles, i.e., balance profit (in the given month loss) = 164951,7- 168 000 = 3048,3.

10.2. Cost accounting of 1 pcs of laser disks with software

Sum total of expenditures = constant expenditures + the variable expenditures: 70451,7 + 97948,9 = 168400,6

168400,6 rubles - this total expenditures for entire volume of output in 1 month and that as we are intended to let out 2 100 pcs of laser disks with software, then the prime cost of 1 pcs there will be 70,190 rubles.

11. Determination of the monthly gain

Laser disks with software we plan to sell from the storage by small-scale wholesale parties for the price of 80 rubles for 1 pcs.

80,00 • 2100 = 168 000 rubles.

12. Calculation of the point of the freedom of loss

The point of freedom of loss will make it possible to determine, when project ceases to be unprofitable.

70451,7 + 153000

----------------

80 - 979489/2100 = 4857,6

It came out that the value of the point of freedom of loss was equal to 4857.6 pieces, i.e., it is necessary to let out 4 847 laser disks with software, and only after this enterprise will begin to obtain profit.

Is here given only exemplary business the plan of enterprise for development PO. In order to compose business the plan of enterprise for development PO taking into account the special features of your business, be turned to the specialists.