Business Plan Outline
Non-disclosure
1.0 Executive Summary
   1.1 Mission Statement
   1.2 The Enterprise
   1.3 Key Personnel
   1.4 The Market
   1.5 The Offering
   1.6 Marketing Strategy
   1.7 Competition
   1.8 Projections
   1.9 Resource Requirements
   1.10 Key Issues
2.0 The Enterprise
   2.1 Objectives
   2.2 History
   2.3 Organization
     2.3.1 Key Personnel
     2.3.2 Personnel Count
   2.4 Operations
   2.5 The Future
3.0 The Market
   3.1 Market Segments
   3.2 Prospects
   3.3 Prospect Objectives
   3.4 Segmentation
   3.5 Size
   3.6 Environment
   3.7 Alternatives
4.0 The Offering
   4.1 Description
   4.2 Market Status
   4.3 Value
   4.4 Cost to Produce
   4.5 Support
5.0 Marketing Strategy
   5.1 Targets
   5.2 Image
   5.3 Promotion
     5.3.1 Internet Web Site
     5.3.2 Publicity
     5.3.3 Advertising
   5.4 Pricing
   5.5 Sales
   5.6 Distribution
   5.7 Logistics
   5.8 Support
6.0 Competitive Analysis
7.0 Development Program
   7.1 Objectives
   7.2 Organization
   7.3 Market Status
   7.4 Schedules
   7.5 Technology
8.0 Operations / Production
   8.1 Organization
   8.2 Suppliers
   8.3 Sub-contractors
   8.4 Technology
   8.5 Quality
   8.6 Inventory
9.0 Investment Capital
   9.1 Initial Funding
   9.2 Use of Funds
   9.3 Return on Investment
10.0 Historical Financials
   10.1 Income Statement
   10.2 Balance Sheet
   10.3 Cash Flow
11.0 Financial Projections
   11.1 Year One Income Statement
   11.2 Year Two Income Statement
   11.3 Five Year Income Statement
   11.4 Year One Cash Flow
   11.5 Year Two Cash Flow
   11.6 Five Year Cash Flow
   11.7 Balance Sheet
12.0 Financial Alternatives
   12.1 Best Case
   12.2 Worst Case
13.0 Financial Addendums
   13.1 Assumptions
   13.2 Ratios
   13.3 Income Statement Comparison
   13.4 Balance Sheet Comparison

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4.4 Cost to Produce

Explanation

If you offer a product, itemize the typical bill of materials and other expense factors in manufacturing the product. If you expect to improve manufacturing costs as you gain experience, explain and show specific numbers.

If you offer a service, while you may not have a manufacturing operation, you will still probably deliver materials which will need to be inventoried and organized prior to delivery to the customer, all of which involves costs. For example, if you were a consultant offering a seminar your production costs might include hand out materials, facilities for the seminar, presentation slides, lunch or refreshments for the attendees, etc.

Factors to consider:
Part numbers
Part cost
Labor costs
Sub-contractor costs
Benefits of volume purchases
Effect of experience on labor costs
Total cost to produce
Change in costs over time

Sample from CitiLoc, Inc.

Essentially all production costs for the CitiLoc service will be personnel costs. There will be costs for communication and for data storage, but these represent a small portion of the total. Initially the collection, organization and entry of data about the cities will be very time and people intensive. We estimate that each new city we add to the data base will require, on the average, about two man weeks of effort (more for larger cities, less for smaller). Thereafter, we will accept updates to the data base (as provided by a member city) on a daily basis. In addition we will initiate a regular (once every six months) review of each city's data by our personnel and the city's personnel.

As the service matures we will be expanding the data base with new information content and with new ways for the businesses to search, review or print the information.