Research & Development
SAMPLE:
We have already spent a considerable amount of time in researching and developing our complex widgets. We have a very simple laboratory equipped with the basic research equipment we need. We have thus far been able to discover lighter materials and several cost cutting manufacturing methods. The largest achievement to date is the discovery of a water based lubricant that does not disintegrate in rainstorms. We have called this lubricant “H2Ocus-Pocus”.
Presently our research is being supervised by our Technical Director, John Q. Public. He will
continue in this capacity. Having been the researcher involved with all our activities to this point, he is well qualified to continue our research efforts.
Our next research project will center around using this new lubricant in our manufacturing processes and testing of a new material that has come to our attention.
To this point, our research has paid for itself as we have been keying on bringing this new product to market. However, now that we are becoming more experimental in our research efforts such a continued success ratio can not be maintained.
We have been investigating several potential government (both state and federal) funding sources. Our present program of joint research with the local university has b=proven very beneficial.
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Historical Financial Data
See “Attachments”
[This discussion should include all facts pertaining to your financial statements.]
SAMPLE:
Income Statement
[Discuss both positive and negative aspects of your income statements. This is no time for trying to hide the facts.]
Balance Sheet
[Discuss both positive and negative aspects of your balance sheets. This is no time for trying to hide the facts.]
Asset Worksheet
[Discuss both positive and negative aspects of your assets. This is no time for trying to hide the facts.]
Ratio Analysis
Financial ratios are included for your convenience.
Financial Standards
We have also included financial standards as compiled by Dun & Bradstreet and Robert Morris Associates.
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Proforma Financial Data
See “Attachments”
Proforma Cash Flow Analysis
SAMPLE:
Assumptions: Cash Receipts: Rent: Utilities:
Percentages as indicated. Building rental at $12/square foot. Water, gas, sewer, trash, electric
Telephone: Local, long distance and cellular Salaries: Executives. Payroll: Withholding: Inventory: Freight-In: Office Supplies: Postage:
Advertising: Professionals:
Commissions: Figured at 10%. Insurance:
Travel & Entertainment:
Research: [Explanation] Miscellaneous: State Taxes:
Terms to customers: 2/10, n/30 (only to qualified accounts).
Terms from suppliers: Suppliers offers 3% cash discount.
XX% XX%
Federal Taxes
Trade, magazine, direct mail, etc. Hourly, non executive Figured at XX %.
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Sales Forecast
SAMPLE:
Sales have been forecast at the following growth rates:
Year 2 Year 3
Product 1: XX% XX% Product 2: XX% XX%
Cash Flow Variables:
SAMPLE:
We project that we will be able to generate sufficient capital from operations to meet our initial needs after the infusion of $200,000. However, our projections are in industries that have never been fully addressed and are based upon present real buying conditions and our own experience. Should sales not be up to projections, adjustments will be made in ordering and long term commitments decreased or postponed.
Income Statement
Assumptions:
Returns, discounts: We are offering a range of quantity
discounts,plus an early payment discount to those extended credit. Average is estimated to be 5%. Cost of goods sold:
Expenses: Totaled from Cash Flow Analysis spreadsheets.
Freight: Paid by customers.
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Risks & Variables:
SAMPLE:
We have considered seasonal trends and have forecasted accordingly. [I/We] believe the forecasts are conservative.
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（英文版）商业计划书标准模板必备学习
