The Beginning of a Business Plan

Тема: The Beginning of a Business Plan

Цель урока:

учебная – совершенствование лексических навыков по теме «Auditors and their reports»; формирование лексических навыков по текущей теме;

            познавательная – понятие о структуре бизнес-плана.

Тип урока: комбинированный

1. Вопросы к тексту "Auditors and their reports”

1. What are auditors?
2. What do they review? What do we call these reviews? At what intervals are audits performed?
3. On what basis are auditors employed?
4. What are internal auditors?
5. What are outside audits?
6. Does the presence of an auditor suggest that a company is having financial difficulties?
7. What are the auditor’s duties? – кто больше предложений скажет.
8. Do auditors propose any solutions to the problems of the company?
9. What is an Auditor’s Report?

*Вопросы к тексту «Public speaking”

1. Who is Dale Carnegie?

2. How many books did he devote to the art of speaking? What are the titles of these books?

3. What did Dale Carnegie write about Bernard Shaw? What was Bernard Shaw? Was he a timid person? Did he suffer from cowardice? Was he ashamed of this feeling? How did he combat this feeling?

4. Should you speak impromptu?

5. What did Dale Carnegie speak about introduction of persons?

6. Should your comments be long? In what way should you speak?

7. Should you speak with enthusiasm? Should you give your last sentence a punch?

2. Правда или ложь? Дайте правильный ответ, если Вы считаете, что утверждение неверно.

1. Auditors are independent certified accountants. (T)
2. Auditors never review financial records of a company. (F)
3. The auditor’s financial review is called the Auditor’s opinion. (F)
4. Auditors are always employed on a part-time basis. (F)
5. Audits are usually performed annually. (F)
6. Outside audits are a normal part of business practice. (T)
7. Auditors try to detect irregularities and reduce the possibility of misappropriation. (T)
8. The company’s management never requests auditors that they propose solutions to the company’s problems. (F)
9. Assets include liabilities and capital. (F)
10. The Profit and Loss statement is based on accounts which reflect the profit and loss of the company. (T)
11. Profit retained is just the same as the profit after tax. (F)
12. Controller is the lowest stage in the accounting career. (F)
13. You can practice accounting if you don’t have a certificate of Institute of Accountants. (F)

3. Опрос по словам

4. Новая тема «The beginning of a Business Plan». Презентация слов

5. Переведите на английский язык.

1. To run a company, to succeed in business, to obtain assistance from bank, you must have a business plan.

2. You must update a plan each year to succeed in running the company.

3. The Business Plan starts with an executive summary.

4. The executive summary includes conclusions of the plan.

5. The next section is description of the company.

6. It covers mission statement. The mission statement may be as follows: to endeavour to become the largest manufacturer by turnover.

7. This section also says about the location of the company, what benefits the company has gained from its location.

8. The next section is about the company’s management.

9. It includes the names, ages, experience, qualification of the management staff of the company.

10. This information is important for lenders.

11. The last section is about products and pricing.

12. It may say about increase or decrease in prices in the future.

6. Прочитать текст «The beginning of a Business Plan»

The Business Plan is probably the most important document that any company can have and yet it is also the least well known or used. All large companies have a business Plan which is updated each year but very few small companies have one. The idea behind a Business Plan is like having a map before you set out into relatively unknown territory.

When businesses first begin, they are normally run by one person and that person usually understands what he or she is trying to do. Within a very short space of time, however, the business can grow to a size where one person cannot keep all the possibilities anв options in his or her own head and cannot fully understand all the possible ways in which the business needs to be controlled. Without a Business Plan, it is very difficult to succeed in business. These days it is almost impossible to obtain any form of financial assistance from a bank without a fully worked-out Business Plan.

Usually a Business Plan starts with an executive summary which gives the main points and conclusions of the plan so that a reader might be given the "gist” of the Business Plan very quickly without having to read everything.

Then a description of the company usually comes. It says how the company began, what it is called and what it is in business to do. Many companies find it useful to have a written "mission statement” so that everyone – inside or outside the business – knows what it is trying to do. The "mission statement” may sound very grand but it is intended to be a realistic statement and not simply a "wish”. For example:

"By the year 2000, Bloggs & Company will endeavour, through excellence in customer service and consistently high quality research and development, to become the largest manufacturer, by turnover, of high quality plastics in the UK.”

This section may also contain descriptions of such things as the company’s recruitment policy with respect to the suppliers of services and components. It is also wise, here to mention the location of the company and to explain why it was located in that particular place and whether it has gained any benefits from it. Location is very important for most businesses.

Then comes a section of the management. Banks and other lenders will need to understand the quality and experience of the management of the company. This section will contain details of the names, ages, experience and qualifications of the management. It is also usual to say why the managers want to work in the company and how they see its future.

Many Business Plans also contain a section of products and pricing. This section describes the products and services which the company offers. This will normally be very detailed, listing each product or service and saying why the company is producing or offering it, what market it is designed to reach and how successful it has been. It will also say how those products have been priced and how the company intends to increase or decrease the prices over the next few years.

Вопросы по тексту

1. What are the main sections of the Business Plan?

1. What is an executive summary? (main points, conclusions)

2. What information does a description of the company contain? (name of the company, activities, how the company began, mission statement, recruitment policy with respect to the suppliers, location, benefits from location)

3. What does a section of management include? (names, ages, experience)?

4. Why is this section important? (for lenders)

5. What does a section of products and pricing include? (products, services, market to reach, increase and decrease in prices)

7. Грамматика

8. Домашнее задание

1. Выучить слова.

2. Уметь рассказывать по ключевым словам о бизнес-плане.

3. Прочитать текст «Plan Objectives»

A Business Plan is drawn up for a specific period of time, e.g.:

Bloggs & Company

Business Plan

2009/2010 to 2011/2012

This would be a three-year plan covering the financial years beginning with 2009/2010.

A financial year can start at any time and its beginning is usually chosen by the company when it is set up. Many companies use the calendar year – i.e. January to December – for their financial years whilst others simply start from when they were established – say, August to July.

The Tax Year is set by Parliament in the UK and, at the moment, runs from April 6^th in any one year to April 5^th in the following year. The reasons for such a strange year are historic but many small companies use the tax year as their financial year to make their dealings with the taxman easier.

Whatever period of time the Business Plan is to cover, it will state what the objectives of the company are to be. These will normally be divided into a number of different subheadings which may or may not relate directly to the company’s subdepartments.

The subheadings and objectives may, therefore, be:

• Production

Year One

1. Purchase and installation of a new micro-lithographic machine.
2. Rearrangement (реконструкция) of the production line (поточная линия).
3. Etc.

Year Two

1. Replacement (замена) of the packing line (упаковочный конвейер) with more up-to-date equipment.
2. Installation of a new stand-by (резервный) generator.
3. Etc.

·        Marketing

Year One

1. Product development on the old HR250 printer.
2. Market research for the proposed high temperature plastics.
3. Begin advertising in May for the high temperature line.
4. Take (приобрести) a stand at the European Plastics Exhibition.
5. Etc.

Year Two

1. Begin the promotion campaign for the high temperature plastics.
2. Decide on whether to narrow down the product range (ассортимент).
3. Investigate the possibility of exporting to the Middle East and Japan.
4. Etc.

·        Sales

Year One

1. Achieve 100,000 sales (оборот) for the printer product.
2. Introduce new regional sales structure (региональный план продаж).
3. Etc.

Year Two

1. Set up (нанять) agents to handle (управлять) sales of the new high temperature plastics.
2. Investigate new areas for the services that we might offer.
3. Etc.

·        Personnel

Year One

1. Make sure that all demographic trends are understood for our factory areas (районов производства).
2. Employ new manager for the high temperature line.
3. Employ two new regional sales managers and sales people for the new regional structure.
4. Arrange and implement training for all staff concerned with the new production line.
5. Etc.

Year Two

1. Find and recruit two new export managers.
2. Arrange and implement training courses in appropriate languages.
3. Etc.

·        Finance

Year One

1. Install new accounting package (бухгалтерские программы) on the main computer.
2. Arrange new sources of finance for the required production investment.
3. Etc.

Year Two

1. Make sure that overseas currency is available, if required, for any purchase of companies or the commissioning of agents abroad to support new export drive.
2. Add invoicing facility (программа контроля накладных) to the computer accounting system.
3. Etc.