商业计划书格

商业计划书格（精选7篇）

商业计划书格 篇1

(编写参考)

[指定联系人]

[职务]

[电话号码]

[传真机号码]

[电子邮件]

[地址]

[邮政编码]

[网址]

[时间：年 月]

目 录

第一章：摘要

第二章：公司介绍

一、宗旨(任务)

二、公司简介

三、公司战略

1.产品及服务A：

2.产品及服务B，等等：

3.客户合同的开发、培训及咨询等业务：

四、技术

1、专利技术：

2、相关技术的使用情况(技术间的关系)：

五、价值评估

六、公司管理

1.管理队伍状况

2.外部支持：

3.董事会：

七、组织、协作及对外关系：

八、知识产权策略

九、场地与设施

十、风险

第三章：市场分析

一、市场介绍

二、目标市场

三、顾客的购买准则

四、销售策略

五、市场渗透和销售量

第四章，竞争性分析

一、竞争者

二、竞争策略或消除壁垒

1.竞争者[A，B等]

第五章;产品与服务

一、产品品种规划

二、研究与开发

三、未来产品和服务规划

四、生产与储运

五、包装

六、实施阶段

七、服务与支持

第六章 市场与销售

一、市场计划

二、销售策略

1、实时销售方法

2、产品定位

三、销售渠道与伙伴

四、销售周期：

五、定价策略

1、产品、服务：

2、产品/服务B

六、市场联络;

1、贸易展销会

2、广告宣传

3、新闻发布会

4、年度会议/学术讨论会

5、国际互联网促销

6、其它促销因素

7、贸易刊物、文章报导

8、直接邮寄

七、社会认证

第七章 财务计划

一、财务汇总

二、财务年度报表

三、资金需求

四、预计收入报表

五、资产负债预计表：

六、现金流量表：

第一章 摘 要

如果没有好的.摘要，你的商业计划就不可能卖给投资者。我们建议你首先编制一个摘要，用它来作为你的全部计划的基本框架。它的基本功能是用来吸引投资者的注意力，所以摘要不要过长，不超过两页的篇幅，越短越好。

宗旨及商业模式

本公司的宗旨是[此处插入宗旨说明。在商品经济社会中，任何商业机构都要有其宗旨或任务，没有宗旨就等于不知道该做什么事情。你必须先明确贵公司或你想设立的公司的宗旨是什么]。

本公司是一家[处于创始阶段/处于高赢利发展阶段/商品增值转卖]的公司。[你公司名称]的法定经营形式是[独资/合伙或有限合伙/专业公司/直属分社/专业分公司/有限责任公司]，法定地址：[标明主要营业地址]。

最近大部分时间[指出具体时间段]，我公司在[具体的商品或服务名称]销售方面取得了成就，具体表现为[利润/损失/收支平衡/市场扩大/销售量提高]。从预期财政分析来看，我公司可望在[XXXX]年销售收入达到[X]元，税前利润为[X] 元，[XXXX +1]年销售收入为[X] 元，税前利润为[X] 元。

我们之所以能够达到这个目标是因为我们的资金主要用于[叙述资金用途，比如：1)为新产品打开市场;2)建设或扩建厂房与设施以适应增长的市场需求;3)增设零售网点或其他销售措施;4)为新产品增设科研开发题目，或研究改善现有产品]。

本公司生产下列商品[按生产线以最畅销或最有前景的顺序列出产品名称，简单一些]：

简单对以下几个问题进行说明，比如公司的现况(指出贵公司在工业行业或技术方面的竞争情况和竞争对手，等等)，市场机遇(XXXX年预计市场总收入可达到XXX元，由于市场需求增长加之企业改善，XXXX+n年可增至XXX元，200X年可增至XXX元)。

现在[你公司名称]处在需要[有何需求，或下步打算] 的状态下。为实施我们的计划，我们需要[总金额为XXX元的贷款或投资]，用于下列目的：

说清楚，你为什么需要这笔资金?

商业计划书格 篇2

一、大学生创业面临的问题

我国就业形势的严峻, 促使越来越多的大学毕业生走向自主创业的道路。我国自1998年举办创业计划大赛以来到如今, 大学生创业的热潮在全国普遍掀起。与此同时, 大学生创业的成功率却很低。有两方面令人困扰:一方面, 大学生创业的热情非常高涨, 据资料统计, 70%大学生对创业感兴趣;另一方面, 却又是居高不下的创业失败率, 大学生创业成功率只有2%~3%。因此, 如何在大学生中宣传贯彻创业思想、提升创业意识、培养创业能力以及做好创业规划, 显得尤为重要。各大高校纷纷开展创业教育, 试图通过适当的创业教育引导学生以创业作为自己的职业选择, 使创业能够真正带动就业, 缓解就业紧张的局面。

但是在创业教育方面高校存在很多的问题。首先, 高校创业教育目标功利化, 他们愿意做短期内能够收到成效的功利性探索, 希望通过自主创业达到短期并且快速解决就业的效果;其次, 创业教育行为“学校化”, 虽然国家鼓励大学生自主创业并给出许多优惠政策, 但是政策落实不到位, 社会支持不够, 大学生对创业敢想不敢为;第三, 创业教育的形式“活动化”, 很多开展创业教育的学校, 主要停留在创业计划竞赛的指导和就业指导层面, 或者忙于各种创业实践活动, 未能开设系统的创业教育课程。

创业实践活动中, 良好的商业想法并不能保证大学生创业的成功, 但是在创业前做适当的计划是必要的。创业规划是建立关于企业未来的一种方法或者方案, 只有通过详实的计划, 创业者才能发现他的想法是否可行。同时, 创业规划也是用来向外部融资的一种有效工具。为了保证创业计划达到预期的目标, 就要求这一计划方案清晰、连贯并获得有关方面的支持。

二、从创业规划的特征看商业计划书的制定

从创业规划的内容本质讲, 它是创业者创办新企业的发展蓝图, 涉及到企业经营管理的一切具体活动。它必须考虑未来相当长一段时间内企业的总体发展问题, 通常着眼于未来几年甚至更长时间的目标;它确定企业在一定时期内的基本发展目标, 以及实现这目标的基本途径, 指导和激励员工努力工作;它也具有很强的现实性, 一切都要从现有的起点和基础出发;也像制定军事战略一样, 其目的是为了克敌制胜, 赢得更大的市场竞争的胜利;在未来相当长的一段时间内, 它的环境处于不断地变化中, 处于不确定的、变化莫测的趋势中, 任何创业规划都伴随有很大的风险;它源于创业生存发展的需要, 因此具有创新性;它具有稳定性, 一经制定, 在较长的时期内要保持稳定, 以利于上下员工贯彻执行, 除非环境发生重大变化。创业规划是战略与战术、策略与手段、方法与技巧的结合, 一个好的创业规划必须具备实施的力量和技巧。

三、从创业规划的作用看商业计划书的方向

1. 创业规划指明了创业的目标。

创业目标的不同决定着企业的未来发展与走向的不同。企业不同的走向是由不同的创业目标决定的, 它也决定着创业者不同的生存方式。

2. 创业规划提供了创业指南。

包括认识并关注客户, 认清企业在产业价值链中的位置, 熟悉企业所处的行业, 善于利用外部资源, 加强管理团队和企业文化建设, 关注财务管理和企业的现金流, 正确对待技术等。刚起步的创业者应该把一半的精力用于营销上, 把30%放在团队建设上, 其余20%放在技术和其他方面上。

3. 创业规划使创业活动有序发展、持续进行。

创业的成功既要讲究艺术性, 也要讲究科学性。根据需要, 制定适合自己的创业规划就是科学的体现。只有这样, 才能保证自己的创业活动不被外界环境变化干扰, 更有把握地使创业获得成功。

4. 创业规划使创业活动落到实处。

它不仅包括创业战略规划, 也包括策略、竞争和职能规划, 如组织规划、营销规划、生产规划、开发规划等。一个好的创业规划可以使创业的各项活动和事务落到实处, 具有可行性和可操作性, 最终取得预期的结果。

5. 创业规划是有效的沟通工具。

创业规划将企业的发展潜力、所面临的机会以及一种明确的、有效的方式来开发这个机会等清晰展现出来, 发挥强大的与人沟通的作用。没有可信和具有吸引力的创业规划, 就不能吸引优秀的员工和谨慎、精明的投资者。因此, 创业规划是获取人力资源、资本和运作资金的有效工具。

四、制定商业计划书应注意的几个问题

商业计划书 (Business Plan) , 是创业者就某一项具有市场前景的新产品、新服务, 向风险投资者或潜在的投资者游说以取得投资的可行性报告。它在经过前期对项目科学地调研、分析、搜集与整理有关资料的基础上, 根据一定的格式和内容的具体要求而编辑整理的一个向读者全面展示项目目前状况、未来发展潜力的书面材料。其主要目的是说服投资者对新企业进行投资。它是一种业务构思策划、信息披露和吸引投资者的宣传书, 更是以后企业运行的指导书。

1. 商业计划书的基本要素。

商业计划书的编制形式有多种, 以下基本要素一般是应该必备的:

(1) 团队和人。商业计划书中应有创业管理层每位人员的职责描述, 他们应具备某一方面 (技术或管理) 的专长, 创业团队最好由互补性人员组成, 并要求团队成员具备良好的协作精神和对公司保持高度忠诚。

(2) 发展中遇到的机会。进行投资项目评估时, 创业企业的产品、技术和服务能创造多少利润, 成功的可能性是多大, 企业有哪些可以控制的资源, 企业的优劣势分别是什么等是投资人最关心的问题。每个机遇都存在成功和失败的可能性, 商业计划书要实事求是地阐明可能出现的各种情况, 并提出相应的应对措施。

(3) 背景环境。在实施创业过程中不可避免发生周围各种情况的变化但又是创业者无法左右的因素, 每份计划书中都应包括企业所处环境情况的介绍, 包括对不利环境所采取的措施以及对有利环境起到的积极作用做详细的说明。

(4) 投资与回报。大学生创业项目中有许多是以科研成果转化为主题的, 所以对可能发生的技术风险、知识产权风险、财务风险和管理风险等都要进行较为详细的分析。对创业项目的投资回报率、项目的投资回收期和风险投资的退出机制分析是商业计划书必不可少的部分, 并且这往往是投资者和潜在投资者在关注风险之前首先关注的问题。

2. 编制商业计划书应该注意的基本要求。

商业计划书主要包括执行摘要、公司简介、产品服务、策略推行、管理团队、财务分析等。商业计划书通常没有固定不变的格式, 但一定要包括商业计划书的几大要素中的重要内容。商业计划书可以为潜在的投资者描绘一个完整的创业企业的宏伟蓝图, 并帮助创业者进一步深化对创业企业经营的思考。在进行商业计划书编写过程中, 以下几个方面务必要遵循:

(1) 向有意投资的投资者全面披露与企业有关的信息, 这样才能体现出与投资者有合作的诚意。大学生在书写方面容易好高骛远, 夸大其词, 将市场前景描绘得过于美好, 这样就使得投资者望而却步, 使得结果适得其反。

(2) 商业计划书要简明, 最好开门见山, 直书主题, 使得投资者觉得每句话都是有道理和意义的。大学生经常把计划书做成一部企业管理大全, 面面俱到, 忽视了应有的侧重点。

(3) 计划书听起来好像是很高深、很负责的东西, 但实际上, 投资者真正关心的问题都是一样的, 做什么产品或服务, 如何赚钱, 能赚多少。所以在制定商业计划书时, 要能够清晰明了地将以上几个问题回答清楚。

(4) 良好的语言水平不能挽救企业不成熟的理念, 但是一个好的理念却可能因为语言水平不高而导致无人投资而流产。所以, 创业者必须对语言进行千锤百炼, 一方面商业计划书应该力求语言生动, 但同时也要让读者容易理解其内容, 尽量避免使用过多的专业词汇。

(5) 商业计划书描述的前景要能够真正打动投资者, 必须让他相信这个计划是可行的, 可实现的。这就需要创业者在写作之前进行充分认真的市场调研, 以最可靠、翔实的数据来说明企业即将获得的利益, 让投资者相信预测是可信的。

除了前景之外, 创业者还务必具有风险性。务必要重视对环境的预测和采用科学的预测手段和方法。企业家有必要提供备选战略以应对风险因素的发生。这些应急计划和备选战略向潜在的投资者表明, 企业家对经营中存在的风险是十分重视的, 而且对这些可能发生的风险是有充分准备的。

五、对大学生创业规划执行的思考

大学生参加创业大赛对学校开展创业教育和创业实践活动将会产生一定的促进作用。然而, 虽然在大学生创业大赛中, 良好的创业想法对于即将毕业的大学生而言是千载难逢的好机会, 但是这并不能保证创业的成功, 在实施创业前做适当的计划是非常有必要的。创业计划是建立关于企业未来的一种方案, 只有通过相应的计划即商业计划书, 创业者才能发现他的创业想法是否能够得以实现;同时, 商业计划书的目的也是为了向外部融资。为了保证此目的的实现, 就要求商业计划书要清晰、连贯并且获得支持。

除了优秀商业计划书的制定, 管理团队是企业的核心, 管理团队的竞争力决定了企业的竞争力。有意进行自主创业的大学生务必要组成一支优秀的管理团队。他们要是多元的、互补的, 这样可以弥补单一个人的专业性和管理特点。除了成员外, 还务必有一个具备全面素质, 能带领一班人发挥整体能力的将才。

创业是毕业大学生选择的就业路径之一, 拥有创业梦想的大学生很多, 但实际能够选择创业的大学生还只有少数。随着社会对大学生创业大力的支持和鼓励, 创业势必会成为大学生自主就业的重要的途径。但大学生选择创业务必应该慎重。创业是对一个人意志品质的严格考验, 我们希望有创业梦想的大学生锐意进取, 坚持不懈, 不断地学习创业和企业管理的知识, 能够有良好的创业想法、完成一次次的商业计划书的编制, 不断地积累创业的实践经验, 最终实现自己的创业梦想。

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[10]郑炳章.创业管理[M].北京:现代教育出版社, 2011年

新商业游戏四方格 篇3

2009年的一个仲夏夜，曼哈顿联合广场附近皮特的酒吧，独具纽约特色的冲压锡制品和木雕，让室内平添了一丝文学和历史的气息。27岁的康拉德·里斯科和他的一群死党，在昏暗的灯光下一边畅饮皮尔森啤酒，一边相谈甚欢。对于这些劳累一天的白领而言，夜生活才刚刚拉开序幕。里斯科拿起手机，同时向他的150位朋友发出信息：下一站，东村的D.B.A酒吧!

30分钟后，收到里斯科信息的其中50人从四面八方聚集在D.B.A酒吧里，开始了午夜狂欢。

里斯科并非通过传统单调的短信方式邀约他的朋友，而是借助了“四方格”(Foursquare)公司提供的网络服务——一款以位置处所为基础的免费移动应用程序。如今，它就像附着巨大魔力一般，让无数美国人为之疯狂。因为它不仅是一个移动的信息工具，也是能够“带上街”的社交网络，还是简单轻松的地点游戏。

一些美国社交媒体研究专家断言：如果2009年成就了微博客的大红大紫，那么2010年“四方格”将引爆一场新的流行!

豪门梦断

作为“四方格”创始人之一的丹尼斯·克罗利，早在七年前就开始涉足移动通讯和社交网络相结合的服务。

2003年，还在纽约大学读研究生的克罗利和同学阿历克斯·雷纳特以他们钟爱的游戏“躲避球”为名，建立了颇具创意的移动社交网络公司，提供以地点为基础交朋友或者与朋友保持联系的服务。用户通过手机登录“躲避球”，发送定位他们所在位置的文本信息，还能接收到哪些朋友就在自己附近的文本信息。

即使在大洋彼岸自诩科技先锋的美国，当时GPS手机也被看做是稀奇事儿。然而，年轻气盛的克罗利却率先打起了手机“定位感知”的主意。

“躲避球”推出后即被很多公司看好。2005年5月，网络巨人谷歌主动伸出橄榄枝，有意收购“躲避球”。在初出茅庐的克罗利和雷纳特眼里，“嫁人豪门”无疑是捡到了天大的“便宜”。于是他们爽快地答应了谷歌开出的条件，并很快搬进了谷歌在纽约的办公室。

然而，被谷歌招至麾下的生活却并不如意。一段时间后，两人发现谷歌似乎对这项收购并不太看重，对“躲避球”提供的各方面支持少之又少不说，真正的意图其实是得到他们在移动社交网络方面的技术而非业已成型的服务。原以为能够拥有更多资源来做自己想做的事情，结果却大失所望。

2007年4月，克罗利和雷纳特双双决定离开谷歌。而他们一手创办的“躲避球”，又经过两年的挣扎，最终在2009年初还是没有逃过销声匿迹的命运。

“市长”和“徽章”

公司消失了，但梦想犹在。

克罗利并不甘心自己的移动社交网络梦就此“半路夭折”，他告诉自己：在风云变幻的互联网世界，他还有戏!

手机的迅猛发展不断影响着人们的生活，诸如苹果iPhone、黑莓等智能手机的流行也带来人们信息获取和社交娱乐行为的渠道转移。越来越多的人倾向于便携式、实时分享的服务。

正是看准这一点，2009年3月，克罗利又创办了新公司“四方格”。秉承过去“躲避球”的移动社交功能，他希望每个人都能和一群朋友即时分享自己的行踪，告诉他们“现在我在哪里”，并邀请朋友参与到自己的活动中来。

简单的想法，拉近与朋友的距离。然而，四方格并非如此简单。它背后还有更大的卖点——第一个为移动位置服务加入了轻松、独特的游戏功能。

在“四方格”的网站上，页面大部分只显示两种信息：—种是，某某人已经成为某某地的“市长”；另一种是，某某人已经获得某某“徽章”。市长?徽章?这究竟是什么样的游戏?

它的玩法是：用户每到一个重要的地方，就拿起手机，打开“四方格”的网页，将你现在的GPS位置和自己的身份发布到“四方格”上，按下“登记”按钮后，其他朋友或粉丝则可以看到“现在我在哪里”，而你就可以积累一个点数。当达到一定点数时，用户便可以获得一些奖励——成为那个地方的“市长”抑或是得到各种不同的漂亮徽章。

里斯科是纽约一家名为鹏记牛肉河粉的越南餐厅的忠实顾客，他每周至少会去那里三四次，而每次他都会用手机在“四方格”上“登记”。他在“四方格”上的朋友不仅知道里斯科是那家餐厅的常客，还知道酥脆可口的越南春卷和醇香厚重的越南咖啡是他的最爱。有时周末心血来潮，他亦会召集几个朋友一起到鹏记吃早午餐、聊聊天，享受一下慵懒的午后阳光。

“登记”得越多，积累的点数越高，就越有机会赢得不同的“徽章”一比如，连续4个晚上都出门活动的人可以得到“饮酒作乐”徽章；一个晚上去4个地方的人可以得到“旷课乐”徽章；倘若12小时内“登记”超过10次，则会得到“分享过度”徽章……这些看似幼稚的东西，却让“四方格”的玩家们非常入迷，朋友之间甚至开始了休闲竞赛：因为谁60天内在某个地方“登记”的次数最多，就可以晋升为该地方的“市长”。最近，里斯科就成了鹏记的“市长”。

游戏一经推出，就呈现出快速成长的态势。2009年8月至9月，“四方格”的不重复访问量达到每月20万，到10月又猛地一下跳升至每月30万。

“最新数据显示，我们每月都有40％左右的新增用户。”看到“四方格”短时间内就有如此不俗的成绩，克罗利的眼神中流露出一种霸气，而巷间风传“四方格”的用户量仅仅6万的谣言顿时也没了底气。“我的梦想是将虚拟游戏融入现实生活，如果你出去活动的次数比你的朋友多，不论是与朋友约会还是发现了新的餐厅或菜品，都应当受到犒赏——去尽情经历和享受那些新鲜刺激的生活吧!”

“四方格”的迅速蹿红，也坚定了克罗利将蛋糕做大的决心。从纽约到旧金山，再到覆盖美国21个大中城市。截至2009年12月，他甚至一口气将“四方格”扩展到全球103个城市，这也让“四方格”荣登《福布斯》杂志评选的“2009年十大热门创业公司”榜首。

商家的新宠

纽约市库柏广场36号的写字楼里，克罗利和他的团队正在忙碌着。休息之余，他最喜欢端着一杯咖啡站在窗边，俯瞰周遭那一片充满人文艺术气息之地。那里，是纽约小资们经常聚集的场所。让“四方格”低调地隐匿其中，是希望他略显枯燥的科技事业偶尔还能感受到现实生活的趣味和情调。

纵然如此，聪明的商家依然灵敏地嗅到它的味道，纷纷找上门来。

“四方格’是一个非常棒的本土广告网上平台。”既然它是一个地域性非常强的游戏，那么不同城市的商家则可以通过地点设置为本地的“四方格”用户量身定做一些“特殊交易活动”。比如，只要在纽约市内两个不同的塔瑟提低卡甜点专卖店“登记”，就可以在购买产品时享受2.51美元的价格优惠；成为D.B.A酒吧“市长”的用户，将可以免

费享用一杯啤酒……这样，商家促销的同时，融入游戏的举动也为自己做了广告。毫无疑问，伴随“四方格”用户以及“登记”数量的增多，这种影响力的扩散速度是惊人的!

另外，对于商家而言，“四方格”还是一个强大的数据库，可以清楚地掌握用户的消费行为——“四方格”的用户在自己的商店里“登记”了多少次?在其他同类商家那里又“登记”了多少次?或者他们离开自己的酒吧之后，是否还去了其他餐厅或酒吧?……这一切，都有利于商家更有针对性地制定促销手段来吸引消费者。

当然，用户也可能作弊，不以社交和娱乐为目的，只是远程“登记”，假装自己光顾了某家餐厅或酒吧，累积点数来骗取消费奖励。其实大可不必担心，一杯免费啤酒对商家来说并非什么大不了的事情，他们更看重的是一杯之后更多的额外消费。

这时，克罗利开始意识到：“四方格”应该和本土商家走得更近一点。

于是，“四方格”、游戏用户以及本土商家就形成了一个完美的商业利益关系：“四方格”依靠用户使用游戏程序为商家收集消费者信息，并允许商家利用游戏为自己做宣传，由此吸引更多人玩“四方格”，扩大影响力；商家将自己融入游戏，并针对用户采取一系列促销手段，由此吸引更多玩家到商铺来“登记”和消费；用户在社交娱乐中得到商家的折扣优惠，由此更加频繁地使用“四方格”，甚至介绍自己认识的人也加入到这个网络中。环环相扣，最终三方均可得益。

商家们发现，与“四方格”合作之后，人们在网上点击自己的广告的意愿增加了5到10倍!截至2009年11月，已经有近400个商家在利用这种方式进行宣传和促销。

现在的克罗利，旨在吸引更多商家利用“四方格”建立的网上广告平台来推销自己，并通过这种有趣的方式树立“四方格”自身的品牌影响力。“移动位置社交游戏的商业发展空间是无限广阔的，我们正考虑进一步加强与用户和商家的利益关系，让‘四方格’真正开始赚钱!”

硝烟四起

GPS垒球定位系统在手机中的普及，让移动位置服务陡然走俏，成为众人觊觎的“肥肉”，这也让“四方格”从一开始就面临许多虎视眈眈的竞争者，企图分得一杯羹。戈瓦拉、路普特、布莱凯特以及谷歌纬度……“四方格”的挑战者无数，让克罗利前方的路注定不会平坦。

不过，克罗利也有自己的制胜法宝。在移动位置服务中融入游戏，本身就是一个巨大的突破，这让“四方格”与对手们轻松拉开差距。尽管戈瓦拉后来也推出类似“四方格”的游戏，但在瞬息万变、时间就是商机的互联网行业，已经显得有些姗姗来迟了。

然而，一波未平一波又起。

2009年7月，位于加州帕洛阿尔托的布雅公司推出一款新的地点游戏。同样是鼓励人们“走出去”，它会事先给定一个任务清单，比如去杂货店买东西、听一场音乐会等。如“四方格”一样，它也对完成任务的人颁发“徽章”作为奖赏。

在这样的氛围下，一款名为“未来计划”的游戏程序又横空出世，做的是“未来的四方格”，让人们发布一些未来的计划或活动安排。

“四方格”的游戏点子为互联网行业开辟了一个新的发展方向，越来越多的公司在“四方格”搭建的框架下翻出不同的花样，积极地加入到这场战争中来。他们以“四方格”为标杆，基于移动通讯、社交网络和游戏三结合的模式，并不断在游戏中融入各具特色的创意设计，增加移动位置社交服务的趣味性和吸引力。除了布雅的任务清单、未来计划以外，还将会有无数地点游戏如潮水般涌现。

但“四方格”并不甘示弱。克罗利随即创建应用程序编程接口，目的是在“四方格”建立的数据基础上，开发更多关于地点的应用程序，来围剿业已存在以及未来可能出现的竞争者。

新项目的开发，必然需要充足的资金作为后盾。2009年9月，“四方格”得到了多名天使投资人的青睐，甚至包括风靡2009年的微博客联合创始人杰克·多尔西。最终“四方格”融资135万美元。

这仅仅是个开始。尽管不算太多，但也预示着进一步的业务开发和拓展势在必行。“四方格”已经吹响前进的号角，在移动位置社交服务领域，它将走得更远……

商业计划书格 篇4

施工单位的项目施工质量计划或施工组织设计文件编成后，应按照工程施工管理程序进行审批，包括施工企业内部的审批和项目监理机构的审查。企业内部的审批通常是由项目经理部主持编制，报企业组织管理层批准。接下来我们大家就来讨论一下施工质量计划的审批的相关内容。

1.监理工程师的审查，实施工程监理的施工项目，按照我过建设工程监理规范的规定，施工承包单位必须填写《施工组织设计(方案)报审表》并附施工组织设计(方案)，报送项目监理机构审查。规范规定项目监理机构“在工程开工前，总监理工程师应组织专业监理工程师审查承包单位报送的施工组织设计(方案)报审表，提出意见，并经总监理工程师审核、签认后报建设单位。

2.审批关系的处理原则；充分发挥质量自控主体和监控主体的共同作用;对监理工程师审查所提出的建议、希望、要求等意见是否采纳以及采纳的程度，应由负责质量计划编制的施工单位自主决策;经过按规定程序审查批准的施工质量计划，在实施过程中如因条件变化需要对某些重要决定进行修改时，其修改内容仍应按照相应程序经过审批后执行。质量控制点的设置对工程质量形成过程产生直接影响的关键部位、工序、环节及隐蔽工程;施工过程中的薄弱环节，或者质量不稳定的工序、部位或对象;对下道工序有较大影响的上道工序;

3.采用新技术、新工艺、新材料的部位或环节;施工质量无把握的、施工条件困难的或技术难度大的工序或环节;用户反馈指出的和过去有过返工的不良工序;做好施工质量控制点的动态设置和动态跟踪管理。对于危险性较大的分项工程或特殊施工过程，除按一般过程质量控制的规定执行外，还应由专业技术人员编制专项施工方案或作业指导书，经项目技术负责人审批及监理工程师答案后执行。施工质量控制点，细分为见证点和待检点。凡属见证点的重要部位、特种作业、专门工艺等，施工方必须在该项作业开始前24小时，书面通知现场监理机构到位旁站，见证施工作业过程;凡属待检点(隐蔽工程)，施工方必须在完成施工质量自检的基础上，提前24小时通知项目监理机构进行检查验收。

商业计划书－英文商业计划书通用 篇5

BUSINESS PLAN

Billion Team International Investment Ltd.

Unit I 3/F

Good Harvest Ctr 33 On Chuen St. Fanling

Hongkong

0852 26826421

(86)027 87389766

[Your Name]

[DATE]

TABLE OF CONTENTS

Executive Summary..........................

Management..................................

[Company] History...........................

[Product/Service] Description.............

Objectives..................................

Competitors................................

Competitive Advantages...................

Innovation..................................

Pricing..................................

Specific Markets..................................

Growth Strategy....................................

Market Size and Share..........................

Targeting New Markets.......................

Location..................................

Manufacturing Plan................................

Research & Development......................

Historical Financial Data........................

Proforma Financial Data.........................

Proforma Balance Sheet.........................

Cost Control..................................

Effects of Loan or Investment...............

Attachments..................................

Executive Summary

[My Company] was formed as a [proprietorship, partnership, corporation] in [Month, Year] in [City, State], by [John Doe] in response to the following market conditions:

[Startup, growth] opportunities exist in [Product/Service].

The need for use of efficient distribution and financial methods in these overlooked markets.

[I/We] have several customers who are willing to place large [orders,contracts] within the next three months.

Several other prospective [customers/clients] have expressed serious interest in doing business within six months.

[I/We] previously owned a company that was active in the widget markets.  Over the past few years I spent much time studying ways to improve overall performance and increase profits.  This plan is a result of that study.

The basic components of this plan are:

1. Competitive pricing

2. Expand the markets

3. Increased advertising

4. Lower our unit costs,

5. Thereby achieving higher profits.

1. Sign contracts

2. Increased advertising

3. Increase office staff

To this end, [I/we] need investment from private individuals and/or companies.  A total of $XXX is being raised which will be used to finance working capital, plant and equipment.  The company will be incorporated and common stock issued to investors. &nb

sp;The company will be run as a [proprietorship, partnership, corporation].

Financial Goals

Year 1

Year 2

Year 3

Sales

$1,000,000

$1,400,000

$1,600,000

Net Income

$25,000

$250,000

$375,000

Earnings per share

.01

.12

.14

Management

[Name]

[Title]

[Experience]

Sales growth from zero to $1,000,000 in five years.

Led market in market share - 30%.

Formulated advertising budgets & campaigns.

Pioneered new distribution channels.

Established national sales force.

Established national repair & service centers.

Brought new and innovative products to the market.

Designed point-of-purchase materials.

[Education}

University of Boston

Boston, MA

B.A. - Computer Sciences

Short Biographies

President

John Q. Doe, Chief Executive Officer, and Director since February 1988 and President since January 1990.  Mr.  Doe was the founder and Chief Executive Officer of the original operating company known as Random Excess, Inc.  He has had experience in the widget field with his own firm, John Doe Co., of Oshkosh (Wisconsin), from 1980 to 1987.  This firm was sold to FatCat Widgets, Inc.  in 1987.  Mr.  Doe has held a sales position with U S West Inc.  since then.  Mr.  Doe graduated from the University of Colorado in 1981 with a bachelor’s degree in philosophy.  Mr.  Doe is employed by the Company on a full-time basis.

Chief Financial Officer

Richard Roe, CPA, Chief Financial Officer, Treasurer and Director.  Mr.  Roe joined Random Excess, Inc.  in December 1988 as a corporate controller and was named Chief Financial Officer in July 1989.  Mr.  Roe was appointed Treasurer and a Director in July 1990.  He served as corporate controller of XYZ Lumber Company from August 1981 to December 1988.  Mr.  Roe graduated from Metropolitan State College in Denver, Colorado in 1976 with a bachelor’s degree in accounting.  Since 1979 he has been licensed as a Certified Public Accountant in the State of Colorado and is a member of the American Institute of Certified Public Accountants.  Mr.  Roe is employed by the Company on a full-time basis.

Vice President

Joe Dokes, Secretary, Executive Vice President and Director.  Mr. Dokes supervises the company’s sales and implementations to its largest corporate customers, including US West, Great West Life Insurance, etc.  Mr. Dokes has served as Secretary and a Director since February 1988, Vice President of Ope

rations from February 1988 to December 1988, President of the Company from December 1988 to January 1990 and Vice President of Contract Sales since January 1990.  He has been involved since 1986 with the private company originally formed as Random Excess, Inc., where his duties included managing the purchasing and sales department.  From November 1984 to May 1986 he managed the sales department at Integrated Management Systems, Inc.  From June 1983 to October 1984 he was a buyer for Adams County, Colorado, School District 50.  Mr.  Dokes attended Oklahoma State University in 1980 and 1981 and Trinidad State College in Trinidad, Colorado in 1981 and 1982.  He did not receive a degree from either university.  Mr.  Dokes is employed by the Company on a full-time basis.

Vice President

Sally Seaugh Vice President of Marketing.  Ms.  Seaugh has been the Company’s Vice President of Marketing since November 1988.  From September 1986 to October 1988 she was involved in business development and marketing for United Bank of Aurora (Colorado).  From February 1980 to August 1986 she was self-employed as an independent oil and gas landman.  Ms.  Seaugh graduated from the University of Denver in 1974 with a bachelor’s degree in Education.  She is employed by the Company on a full-time basis.

Responsibilities

John Q. Doe, Chief Executive Officer - Responsible for entire operation.  Oversees management function and all other executives.

Salary - $60,000.

Richard Roe, CPA, Chief Financial Officer - Responsible for financial operations, accounts payable, accounts receivable, interaction with auditors, investor relations.  Salary - $40,000

Joe Dokes, Executive Vice President - Responsible primarily for sales and sales support.

Salary - $35,000

Sally Seaugh Vice President of Marketing.  Responsible for marketing, human resources and training.

Salary - $30,000.

Total Executive Compensation

$165,000.

[This Page is for an Organization Chart, if applicable.]

[Company] History

In [Month, Year] [I/we] formed a [Product/Service] company that manufactured start-of-the-art complex widgetry.  This company was located in [City, State].  [I/we] formed this company as a [proprietorship, partnership, corporation].  Others involved in this business were: [names].

The main goal of this company was to [explain].

Financing was arranged through [home equity loans, savings, venture capital, friends and family, etc.] [Explain terms, rates and ability to repay.]

This venture was very successful in generating and increasing sales, but was not effective in achieving profitability.  The main reason for this was the amount

of actual overhead experienced.  This overhead was not initially anticipated by me at the beginning of that venture.  Items including credit checking, warranty program management, extensive travel, maintaining warehouse stock and the management and expense of a national sales force were expenses not originally forecast or expected.  With this level of overhead, it was mathematically impossible to achieve profitability.

or:

This venture was very successful in generating and increasing sales, as well as effective in achieving profitability.  This was due to the following reasons:

[Reason 1}

[Reason 2]

[Reason 3]

OR:

[My Company] was recently conceived and is still in the beginning stages.  To this point the following has been accomplished:

§  A team consisting of [list names and primary responsibility. (i.e John Doe - Marketing) has been formed.

§  A prospective [customer/client] list has been drawn up.

§  Strategy meetings are being held every Monday, Wednesday and Friday evenings.

§  This business plan has been drawn up.

[Now link the past to the future - why a former company will lead into this one or how your present company and history will lead into any future plans.  A short paragraph should suffice.]

We are now able to adequately address the markets we have targeted.  We have adjusted our staff, redirected our advertising and sales force, and have added the products necessary to meet the needs and expectations of our customers.

[Product/Service] Description

[My Company] intends to offer [product/service].  This [product/service] offers our customers the best possible solution as it:

§  Offers the lowest price on the market

§  Is the most technically advanced

§  Offers more useful features

§  Saves them time and money

§  Offers our users better value per dollar spent

§  Provides an alternative way to achieve a similar task.

§  Provides a service which is not presently available in this area.

§  Is strengthened by a team with combined experience of XX years.

§  Saves them time and money

§  Provides an alternative, cost effective way for them to realize a similar goal.

We have a [copyright, service mark, trademark] or [exclusive agency, marketing rights] for this [product/service].  This agency will last until XXX at which time it may be extended for XX years or terminated.  This agency agreement is cancelable upon XX days written notice.

The [product/service] has a useful life of XX y

ears.  To distribute this product so that it remains usable for our customers, we must use the following methods of storage and transportation:

1. Overnight delivery

2. Cold storage

3. Incorporate preservatives

4. Shipment within two weeks to distributors.

5. Specially padded boxcars.

Even though the technology used to create this product is new, we expect that others will be able to substantially reproduce our patented results within XX years.  To remain on the leading edge of this product, we will need to devote approximately XX% of revenues toward research and development.  Also due to the fast changing nature of this industry, we will need to retrofit these machines within XX years at customer expense.  Our manufacturing plan has considered this.

[If general service to be offered is not obvious, such as carpet cleaning, sales rep, lawn care, consulting, etc.  explain what service is.  Then give a detailed description of your particular service and its uniqueness.]

Short Examples:

1.   Our carpet cleaning machinery is state-of-the-art.

2.   Our consulting practice will address these specialized areas: [list]

3.   We will only rep these specific product lines. [list]

Even though at this time our expertise is unique in the marketplace, we expect advances to be made and competitors to arise and offer similar services.  We will meet this challenge by:

1. Hiring staff specialized in these new areas.

2. Increase our continuing education and training expense.

3. Adding complementary lines.

4. Make regular investments in new equipment.

Objectives

Long Term

[My Company] believes very strongly in technical, financial, business and moral excellence.  To secure a stable future for all those connected with [My Company] we have set the following long term goals:

Present market is estimated at $XXX.  Our goal for market share is XX%.

We want to be considered by our peers to be the market leader in sales as evidenced by:

Trade industry awards

High end of scale in financial ratios

Major market share

Technical excellence (awards, honors, etc.)

Community involvement (Rotary, United Way, etc.)

Short Term

Market share goals -

1. First Year    XX%

2. Second Year    XX%

3. Third Year     XX%

4. Fourth Year    XX%

[Decrease, Maintain] costs through acquisition of new plant and equipment. Increase productivity by investing in employee training and education.

1. Budget for complete computer training for appropriate applications.

2. Set up, Maintain] emplo

yee benefit program for continuing college education.

3. Budget for necessary seminars and/or continuing job-specific education.

4. Maintain state-of-the-art accounting system for careful tracking.

5. Monthly reports on financial status vis-a-vis the industry.

6. Aggressive recruitment of the best technical staff in the industry.

7. Support company involvement in various local and national charity events.

Competitors

Name

Address

City, State

Strengths:

§    Location - next door to supplier factory, on major artery, close to terminal, etc.

§    Pricing - Low cost producer, known for aggressive pricing policy.

§    Delivery - ships overnight to anywhere in the world.

§    Management -   Everyone has an MBA from Harvard.

Weaknesses

§    Service - takes more than 3 months to receive spare parts.

§    Dedication - If it’s sunny, they’re on the golf course or ski slope.

§    Machinery - Slowly approaching obsolescence unless  replaced within six months.

§    Overhead - Spend lavishly on corporate dining room, limousines and champagne.

Competitive Advantages

The distinctive competitive advantages which [My Company] brings to this market are:

Experience in this market.  [I/we] have XXX years of hands-on experience in this industry.

Sophistication in finance and distribution.  This results in my being the low cost supplier in these price sensitive markets.

The philosophy of [My Company] is to price not just according to our costs, but also according to what the market will pay.

Our targeted minimum gross profit margin for a category  must be XX%.

By pricing to the market, [I/we] will achieve higher sales and therefore increase my buying power.  As the amounts of my purchases increase, my per unit costs of shipping decrease and [I/we] will achieve higher discount levels from my suppliers. Through these economies of scale, many items currently on the market can be sold with lower prices, yet a higher net profit.

Product pricing will include a range of quantity discounts as well as an early payment discount.

Rather than being strictly regional, [I/we] will expand into the national market.

To control foreign exchange risks, [I/we] will monitor the markets and hedge accordingly.  [I/we] will also use overseas bank accounts.

With those companies with which [I/we] have established a relationship or are known to be financially secure, [I/we] will work on a pre-pay basis.  This allows me greater discounts.

A level and policy of Capitalization that will allow

me to fully address the respective markets with comprehensive marketing and customer service plans.

By keeping my overhead low, [I/we] will be able to funnel my profits back into operations thus avoiding high debt ratios or lost sales opportunities.

A quarterly direct mail campaign directed at both current customers and prospective new customers consisting of an informative newsletter.

A toll-free national 800 number will be used for customer orders and inquiries.

[I/we] will print complete four-color catalogs on a yearly basis.  Price lists will be updated as needed.  [I/we] intend to be aggressive in trade magazine advertising.

Consideration will also be given to attending trade shows around the country.

With this level of capitalization, should an unexpected downturn occur, [I/we] will be able to continue operations on a positive scale.

Innovation.  [I/we] have a history of innovative ideas.

[List your most meaningful ideas and any new ideas you have for the future.]

The distinctive competitive advantages which [My Company] brings to this market are:

Experience in this market.  [I/we] have XX years of hands on experience in this industry.

Sophistication in management and finance.  We are able to run an efficient and lean structure, yet still provide quality service to our clients and customers.

Because of the nature of this industry, we will be able to rent office space in more moderately priced buildings.

As a unique service company, we will be able to keep our margins high, allowing us to provide internal financing for growth possibilities.

A level and policy of Capitalization that will allow [me/us] to fully address the respective markets with comprehensive marketing and customer service plans.

By keeping my overhead low, [I/we] will be able to funnel my profits back into operations thus avoiding high debt ratios or lost sales opportunities.

Our initial marketing campaign will allow us to book a sufficient amount of business so that we can implement our telephone customer service support program.

Innovation

[I/we] have a history of innovative ideas.

[List your most meaningful ideas and any new ideas you have for the future.]

Summary

Through [my,our] leadership, [I,we] will be able to reduce overhead as a percentage of sales thereby increasing the amount of profit to be retained in the business.  Because of our pricing policy, more people will purchase our merchandise thus increasing the size of the market and we will be increasing our market share.  What [My Company] proposes to use are just good solid business sense, economies of scale, and the use of efficient financial techniques.  This will allow us the following options:

§  increase service

§

increase advertising

§  reduce prices

§         increase profits

§         increase selection

Through [my,our] leadership, [I,we] will be able to reduce overhead as a percentage of sales thereby ncreasing the amount of profit to be retained in the business.  What [My Company] proposes to use are just good solid business sense, economies of scale, and the use of efficient financial techniques.  This will allow us the following options:

§  increase customer service

§  increase advertising expenditures

§  increase profits

§  increase selection of services offered

This plan will give us tremendous flexibility to use any of these options or a mix of them to effectively attack our target markets and meet our long term goals.  This combination of experience, sophistication, capitalization and innovation will assist [My Company] as it strives to reach its sales, profit and return objectives.

Pricing

Before [I/we] set the price for my complex widgets, [I/we] determined on a unit basis what my costs were going to be.  [I/we] then determined what the market price was for the normal widget.  At this price it was determined that for all but the lowest sales projections, this product would turn a profit at this price.  However, since our complex widgets offer additional features, we felt that we could price it approximately 50% above simple widgets.

To test this price, we called a database of 50 large users of simple widgets.  We first questioned them about the desirability of our extra features and then asked them directly if this price would be acceptable if such a product were available.  We found that 75% of those polled would be interested in this product.  Of this 75%, we received 10 firm orders representing approximately 30% of this group.

OR:

We have determined that the market price is $ XX per unit.  This will equal a margin of XX%.

OR:

Our unit cost has been figured at $XX.  We need a margin of XX% to pay our overhead and earn a sufficient profit.  Therefore, our selling price will be $XX.

Before [I/we] set the price for our [service], [I/we] forecast what our fixed monthly costs were going to be.  [I/we] then determined what the market rate for comparable services were.  At this rate it was determined that for all but the lowest billing projections, this [Service] would turn a profit at this rate.

[Optional, if applicable]

However, since our service is unique and demands a higher level of expertise, we felt that we should bill above othe

r comparable rates.

Specific Markets

Market #1

General History

The first widget was introduced into the market in 1036.  Widgets remained much as the original production until well into the 20th century when computer modeling showed that there could be some enhancements made to the basic widget.  The market for widgets has been generally steady with market growth closely following the typical population growth.  At this time there are approximately 1,500 companies worldwide making comparable simple widgets.

Lawn care companies have enjoyed a period of steady growth over the past twenty years.  This demand is due to many factors, not the least of which is the advance of lawn care technology.  In our proposed marketing area, there are 25 lawn care services.

Entry Strategy

Our widget has been designed by the latest in computer aided design.  We are able to manufacture our complex widgets on computer driven assembly lines using the latest in robotics manufacturing.  This gives us a tremendous price advantage.

We intend to market our complex widget through all the normal channels available to simple widgets.  These include retail, wholesale, and OEM.  To penetrate this market efficiently and swiftly, we intend to initially use commission sales representatives strategically located throughout the USA.  We also will start a national advertising campaign targeting the end user in various national publications and on national TV commercials.

Our sales representatives will be chosen based on their own experience in the marketplace.  It is our intention to hire the best and the brightest among those currently available.  Our marketing tests included many of the reps we initially would like to hire.

Over the past few years, we have noticed an increase in demand for full lawn care services - not just grass cutting and snow removal.  Our computerized office allows us to track our clients needs and schedule house calls on one hours notice.

We intend to attack this market very aggressively through the use of:

1.   A pool of 10 telemarketers.

2.   House-to-house visits to neighbors of present clients.

3.   Advertisements in upscale magazines.

4.   Radio advertisements on weekends.

5.   Sales calls on real estate management companies.

As we are offering a unique service, informing the public of our capabilities is of utmost importance.

Growth Strategy

After having successfully introduced the complex widget into the American market, our expansion will be in two separate areas: increasing sales in the USA and enter

ing various foreign markets.

After we have reached our first year sales goals, we intend to offer our sales reps the opportunity to sell our products exclusively by joining our company.  We expect that a small percentage will desire to remain independent and these will have to be replaced with our own sales force.  We intend to develop further sales reps from within by hiring and training them in our own sales methods.  We will increase national advertising and begin targeting smaller accounts and specialty outlets.  Additionally, we will conduct in house seminars for various OEM’s demonstrating how the inclusion of complex widgetry into their own products will increase the value of their products.

After having successfully completed this entry phase into this market in the geographical are we have chosen, we will then expand our market by doing the following:

1.   Expand telemarketing pool to 20.

2.   Increase number of direct sales reps.

3.   Expand into neighboring cities.

Market Size and Share

The American market for [product/service] is estimated at $8 Billion annual sales based on data furnished by XYZ Survey.  We estimate that we can achieve XX% market share within XX years.

Marketing data for other markets is in the process of collection.

Other Markets

Use the same format for additional markets.

Targeting New Markets

To continue our growth, we will be using the following methods to expand our markets and to increase our new areas of doing business:

§  Customer contact - find out their needs

§  Look for complementary products

§  Trade shows

§  World Trade Center “Network”

§  U.S. Government trade leads

§  State Government trade leads

§  On-line computer prospecting and qualification    (DIALOG, D&B, etc.)

§  Market surveys

§  Research & development

Location

RETAIL EXAMPLE:

This business will be operated at 123 Any Street.  This location is desirable because:

1. The traffic flow has been rated at high.

2. The rent is below market

3. The building has the necessary facilities to operate this business.

4. The location is convenient for our customers.

We are renting this building on a XX year lease.  We will have renovations costing $XXX based upon three estimates.  The building is zoned R-3, commercial use.

OTHER SAMPLE:

This business will be operated at 123 Any Street.  This location is desirable because:

1. The building is structurally compatible for our use.

2. The rent is below market

商业计划书格 篇6

土地证书工本费收费标准等有关问题的通知

（２００１年９月１８日 计价格〔２００１〕１７３４号）

各省、自治区、直辖市及计划单列市计委、物价局、财政厅（局），新疆生产建设兵团财务局：

最近，浙江省物价局给国家计委报来《关于要求明确土地使用证工本费标准的请示》（浙价费〔２００１〕２１７号），要求进一步明确土地证书工本费收费标准。经研究，并商国土资源部，现就有关问题通知如下：

一、根据原国家土地管理局、国家测绘局、原国家物价局、财政部《关于土地登记收费及其管理办法》（〔１９９０〕国土籍字第９３号）的规定，土地证书工本费收费标准为：普通证书，个人每证５元，单位每证１０元；国家特制证书，单位和个人均为每证２０元；对“三资”企业颁发土地证书的工本费收费标准为每证２０元。拥有土地所有权或使用权的单位或个人在办理土地登记时，可根据实际需要，自愿选择普通证书或特制证书并缴纳相应的证书工本费。

二、国土资源部对土地证书曾做过改版，但只是对证书内容的改动，没有改变证书样式。因此，新版土地证仍分为普通证书和特制证书两类，证书工本费收费标准仍应按〔１９９０〕国土籍字第９３号文件规定执行。对违反规定，强行要求单位或个人使用国家特制证书而收费的，价格、财政主管部门应按有关规定进行查处。

三、目前，对“三资”企业和国内企业收取土地证书工本费存在双重标准，按照国民待遇的原则，“三资”企业的土地证书工本费应与国内企业执行相同的收费标准，即：普通证书每证１０元，国家特制证书每证２０元。

商业计划书格 篇7

一、银行加强计划财务管理的重要性

1. 计划财务管理保障总体经营目标的实现

计划财务为未来一定时期内的银行财务活动提供了行动方案, 对财务部门计划期内的各项工作进行了方向性指导, 它通过对财务目标的控制, 将各部门经营管理活动协调到正确的轨道上来, 促使银行总体经营目标的顺利实现。

2. 计划财务管理规范指导财务业务的管理和发展

计划财务管理作为商业银行计划管理的重要职能, 预先制定了全行业务经营与发展的总体财务目标和实现目标的具体措施。它处于全部计划管理工作的首位, 全行各个职能部门财务工作目标以及工作措施都要在计划财务目标的指导下确定, 最高管理者的决策亦要靠计划财务目标来展开和实施。

3. 计划财务管理利于规避经营环境变化风险

在市场经济条件下, 计划财务管理是帮助企业在生存发展中趋利避害的重要手段。完备的计划财务工作能够了解未来的重大经济金融政策动态变化, 正确地分析、评价过去的企业财务状况, 在严谨分析的基础上对各种经济环境变化趋势进行合理预测, 提出有效的针对可能发生的机遇和困难的应对措施, 从而在环境发生变化时, 整个业务经营与管理能够占据主动, 从容应对。

4. 计划财务管理提升商业银行现代化管理水平

随着我国金融制度改革的不断深化, 我国商业银行向现代化商业银行转轨的步伐加快加大。统一而周密的计划使整个银行经营管理的各个部份都紧扣总体目标, 从而提升商业银行现代化管理水平, 从容应对业务经营的复杂化和管理工作的专业化, 实现经营管理模式的根本转变。

二、我国商业银行计划财务管理工作存在的问题

1. 计划财务管理体制落后, 现代化财务管理观念尚未树立

按照商业银行经营原则要求, 我国商业银行的资金计划管理应该实行资产负债比例管理。由于国内外宏观经济环境的影响和商业银行自身经营管理体制上的缺陷, 资产负债比例管理措施没有落实, 银行体系普遍存在超负荷经营现象, 资金自给能力较差, 财务计划管理体制落后, 经营管理效益不理想。

2. 经营成本管理较为松弛

由于没有分部门成本单独进行核算, 也没有制定相应的成本标准加强控制, 从而无法对费用开支进行有力的约束, 缺乏切实可行的费用控制措施。同时, 商业银行普遍存在着高成本的负债结构、高额揽存费用和低效率的储蓄网点的现象, 使得资金成本高、资金收益率低的问题非常突出。

3. 运行目标与其他业务部门的经营目标脱节

由于业务计划由业务部门下达控制, 实行归口管理, 使得计划财务目标和部门的经营目标脱节, 计划财务管理效益并未融入到各业务部门及其各项具体业务中。提供各项业务时, 缺乏科学的计划财务决策论证, 没有充分考虑收益最大化、收益的时间价值及风险, 导致营运资金的业务部门在一定程度上仍带有偏重数量扩张、轻视质量提高的粗放式经营特征。

三、强化商业银行计划财务管理的对策

1. 变革组织结构, 强化计划财务部门职能

为了确保计划财务目标和信贷资金流动同步, 使成本管理同资金运行有机结合起来, 应将会计结算处理和银行负债业务分别从当前财务会计部门和营业部门独立出来, 成立会计结算部门和负债管理部门, 然后将资金计划部门同财务管理部门合并成立计划财务部, 以利于及时地调控影响财务收支的因素, 顺利实现全行经营目标。计划财务部负责组织贯彻落实财务目标, 对各责任中心的财务预算进行编制;对筹资成本、资金流向及盈利按效益原则进行调控, 积极参与经营决策;监督、检查和考核各责任中心的计划财务目标执行情况;负责日常财务处理, 向相关部门报送有关财务报表等。

2. 改革管理体制, 推行资产负债比例管理

商业银行的计划财务工作必须遵循资金运动规律, 以计划财务目标为准则, 以银行资产“效益性、安全性、流动性”的协调统一为核心, 权衡业务收益和成本, 均衡相关的风险溢价和时间价值, 对资产负债实行比例管理。一方面实现银行的资产多元化, 减少贷款性资产, 提高具有较高流动性的资产比率, 在保证银行资金流动性和安全性要求的同时, 又能获得较高盈利;另一方面, 建立利率匹配差额管理模式, 通过扩大或缩小的差额幅度决定资产、负债的组合规模, 避免期量结构的失衡, 获取较大收益。

3. 转变计划财务管理理念, 实行全面预算制度

计划财务部门必须根据银行资产负债情况, 参考经济的发展变化, 以上一期会计信息为依据, 进行详尽的财务预测, 并与运营部门合作, 制定出切实可行的各项业务预算目标和执行的步骤, 经决策机构研究批准, 以决策的形式下达, 从而明确银行发展目标, 按照预算体系进行经营管理。同时, 定期考核分析会计核算各阶段的信息, 找出预算计划值与实际完成值的差异, 及时发现计划财务管理中存在的问题, 适当调整预算。

4. 严控经营成本, 确立目标成本制度

要合理、科学地制定标准成本及各种成本率, 运用本量利分析法和机会成本分析法加强成本预算, 对目标成本进行控制。对资产业务, 银行要以效益为中心, 通过分析测算其目标收入是否能够补偿其资金成本以及机会成本, 将资金投放在安全高效的资产上, 以增强其资金营运能力。对负债业务, 要按照集约化经营要求, 在银行内部推行资金有偿使用, 建立健全资金成本管理机制, 通过计算筹资成本和工作效益之间的关系, 使筹资部门员工的薪酬与其筹资成本挂钩, 从而督促其不断改进筹资方式和手段, 扩大资金来源, 降低筹资成本和相关耗费。

5. 明确各部门计划目标, 健全银行内部经营责任制

按经济责任制的原则, 推行资金分类核算, 按不同的部门和员工承担的经济责任, 将银行目标进行分解, 建立多个责任中心, 形成内部责任会计体系。通过以目标价格“买进”融资部门筹集的资金, “卖给”资金运用部门的形式, 实行资金内部计价。同时, 成本控制中心要以计划财务部门为核心, 重视进行分部门的业务成本核算, 对资金分类成本和部门成本分别核算, 加强成本管理。改革考核指标体系和激励机制, 以资产利润率为核心, 建立新型计划财务运行机制, 利用资产利润率这一重要经营管理杠杆, 促进各行推进集约化经营。通过完善内部管理, 将各部门的权责利有机结合, 从而促进各业务部门的经营方式向效益增长型转变, 共同努力实现既定的计划财务目标。