Công nghệ được phát triển bởi một nhóm nghiên cứu đứng đầu là Giáo sư Edward B. Roberts của trường MIT Sloan quản trị và Chủ tịch của Pugh-Roberts Associates, một bộ phận của PA Consulting Group, hỗ trợ bởi LauriMitchell, trước đây là của Pugh-Roberts Associates. Các nhân viên của Chương trình công nghiệp MIT liên lạc (ILP), đạo diễn bởi Thomas Moebus, phối hợp chặt chẽ, có sự phối hợp cung cấp bởi Wendy Elliott | WRITING AN EFFECTIVE BUSINESS PLAN DRAFT Balance Sheet and Income statement What do I include Balance Sheet Right Side Left Side Current Assets Current liabilities Fixed Assets Long Term Liabilities Other Assets Shareholders Equity Income Statement Sales Revenue Expenses Variable and Fixed Profit Loss Tax Owed the entrepreneurship centre 37 WRITING AN EFFECTIVE BUSINESS PLAN 38 Happiness is a positive cash flow There are always opportunities to improve upon a negative cashflow experience. CFO of Laidlaw upon viewing a 250million cash flow deficit. Cash Flow Statement What is it It is the actual money that is collected from sales and the actual money that is paid out for expenses on a monthly basis. A cash flow statement takes the predictions and estimates that you have determined in your business plan and transfers them to a comprehensive financial statement. Why is it important It helps determine whether or not the business is viable and if you will be able to draw funds from the business. Knowing your monthly sales and expenses helps you make good decisions such as when to purchase equipment or hire staff and if you need to obtain a line of credit. the entrepreneurship centre WRITING AN EFFECTIVE BUSINESS PLAN You need to be able to justify your numbers DRAFT Cash Flow Statement What do I include Sources of Cash Sales Loans Equity Investments Uses of Cash Expenses to be paid Start-up Costs 1 Balance Monthly cash receipts minus monthly disbursements equals monthly cumulative to date cash balance Factors to Consider Seasonality Return on Promotions Payment terms Cash Flow Statement Cash Receipts Month 1 Month 2 Month 3 Sales Loans Investment Total Receipts Disbursements Salaries Advertising Insurance Etc. Total Disbursements Total Receipts Less Total Disbursements the entrepreneurship centre .
