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| 世行与亚行国际金融机构商业计划提纲[Business Pla |
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7. Manufacturing/Operations/Logistics.
This section should cover how you design, develop, manufacture the product or provide the service(s).
Is this handled internally or by subcontractors? Who are key subcontractors and what is their expertise and background? How proprietary is the design and manufacturing component? Is ISO 9000/9001/GMP important to your organization, and if so, how do you manage the process? Is manufacturing capital-intensive or people-intensive? What is capacity utilization on average and at peak? What economies of scale are possible? Do you have critical suppliers?
8. Financial Data.
You should provide historical financial data such as income statements, balance sheets and cash flow statements for the past 3-5 years if available, and note whether the results were audited, reviewed by an outside accountant, or compiled. Additionally, year-to-date results should also be provided. Also you should explain significant items in the results, and analyze the trends and key ratios.
The other major component of the financial section is the forecast. Here you should project the next 3-5 years (including the current year) of performance for the income statement, balance sheet, cash flow statement, and if appropriate, provide detail on capital expenditures. The projections should be done on both an annual as well as either quarterly or monthly basis, since cash needs during the year can often far exceed cash needs at the end of a year.
The major assumptions behind your projections should be explained. Changes in key ratios from historical results should also be explained. Often it is helpful to show some sensitivity analysis - the effect of changes in key variables such as growth, gross margins, sales cycle, and the like on the income statement and cash position. (Additionally it is useful to provide compensation history and projections on each member of the management team.)上一页 [1] [2] [3] [4] 下一页
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