SME Business Plan Template Bangla
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Transcript of SME Business Plan Template Bangla
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1
weRbm cvb
D`vv Dbqb RvZxq A_bwZK cew Zivw^Z KiZ wekl fwgKv cvjb Ki| myz I UKmB wkvqb, A_bwZK Dbqb Ges
Kgms vb mw D`vv Dbqbi Dci AbKvsk wbfikxj| weRbm c vb D`vv Dbqbi GKwU iZc~Y Ges Awbevh welq|
weRbm c vb GKwU `wjj hLvb GKRb D`vv eemv wbq Zuvi cwiKbv mywebfve wjwce Ki hv _K fwelZi Kvb
cwiwwZZ mwVK I KvhKix w`K wb`kbv cvIqv hvq|
weRbm c vb aygv vU-Avc Kvvwbi RbB bq eis Pvjy GUvicvBRi I mgvbfve iZc~Y| weRbm cvb cYqbi
gvag GmGgB D`vviv mdj I jvfRbKfve eemv cwiPvjbvi Rb evRvi Pvwn`v wbicY, wecYb ee vcbv, Drcv`b
ee vcbv, Rbej eevcbv, weq jgvv wbicY, KviLvbvi Drcv`b cwqvq eeZ DcKiY I wimvmmg~ni h_vh_
eenvi, eemvi SzuwK wbYq Ges SzuwK wbimb c`c MnY, mvkqxg~j cY Drcv`b, jvf-wZi wnmemn Avw_K weklY,
Drcv`bkxjZv Dbqb BZvw` welq c~e nZB mRvM Ges mP nZ cvi| GQvov, A_bwZKfve mvebvgq D`vv
wPwZc~eK evsK I Abvb Avw_K cwZvbmg~nK SuywK Gwoq eemvq A_vqb AvK KiZ weRbm c vb h_ mnvqZv KiZ
cvi| Ze evsK I Avw_K cwZvb _K FY cvwi GwUK GKgv gvag wnme weePbv Kiv hve bv|
GLvb h Kvb eemvi Rb DchvMx GKwU weRbm cvb UgcU `qv njv| UgcUwUi wewfb Ask ek wKQz wb`kbv I QK
iqQ| Avcbvi eemvi Gi Kvb KvbwU chvR bvI nZ cvi| Avevi wKQz wKQz cqvRbxq welqi mshvRb
cqvRb nZ cvi| m Abyhvqx eemvf` UgcUwUZ cqvRbxq mshvRb I weqvRbi myhvM iqQ| weklfve DjL,
weRbm c vb Af~ hveZxq Z_, Dcv I Abymvbmg~n AekB ev emZ, idvi mg Ges MnYhvM nZ ne|
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weRbm cvb UgcU
weRbm c vbi iZ wbwjwLZ 3 wU welq _vKv Riixt
1. Kvfvi cBR
2. m~wPc
3. mvi msc
Kvfvi cR
Kvfvi cBR weRbm c vb K_vwUi DjL _vKZ ne Ges wbwjwLZ welq Afy _vKet
1. eemvi bvg
2. D`vvi bvg
3. Kvvwbi jvMv (hw` _vK)
4. Kvvwbi wVKvbv (Awdm Ges dvix)
5. dvb I gvevBj b^i
6. dv
7. B-gBj
8. Iqe mvBU
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3
m~wPc
wgK welq cv I mvimsc II eemvi msw weeiY
III cY/ mevi eYbv IV wecYb cwiKbv
4.1 cwZhvMxi bvg I Aevb
4.2 cwZhvMxi mv_ cY/ mev c`vbi Zzjbv
4.3 wecYb GjvKv/ evRvi we wZ
4.4 cavb fvv/M&vnK
4.5 g~j
4.6 weq c~evfvm
4.7 wecYb Kkj
4.8 wecYb evRU
4.9 eemvi S&uywK
4.10 eemvi gmyg
V Drcv`b cwiKbv
5.1 Drcv`b cwqvi avcmg~n
5.2 cK evevqb mgqm~wP
5.3 Drcv`b gZv
5.4 vqx m` Ges AePqi ZvwjKv
5.5 vqx m`i iYveY I givgZi LiP
5.6 KuvPvgvji LiP
5.7 Drcv`bi mv_ RwoZ Rbej
5.8 eemvi mvweK LiP
5.9 Drcv`b eq
5.10 gRy` ee vcbv
VI msMVb I eevcbv cwiKbv 6.1 cvwZvwbK KvVvgv
6.2 mnhvMx cwZvbi weeiY
6.3 DivwaKvi Gi weeiY
6.4 eemvc~e Kvhg Ges LiP
6.5 Awdm mivgvw`
6.6 ckvmwbK Rbeji eZb
6.7 ckvmwbK LiP
6.8 Z`viKx I g~jvqb
6.9 eemvq mvgvwRK `vqeZv
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wgK welq cv 6.10 MelYv I Dbqb
6.11 cwkY I `Zv Dbqb
VII Avw_K cwiKbv
7.1 vqx m`
7.2 PjwZ g~jab
7.3 eemvc~e LiP
7.4 eemvq gvU wewbqvM
7.5 A_i Drm
7.6 FY cwikva Zdwmj
7.7 Avq weeiYx
7.8 eBK-Bfb cqU
7.9 evj mxU (cvwjZ)
7.10 Kvk dv UgU
7.11 Kvvwbi cvidig
VIII Abvb KgcwiKbv
8.1 cwiekMZ welq
8.2 bwZK welq
8.3 AvBbMZ welq
8.4 gav^/ BUjKPzqvj cvcvwU
8.5 Kg j
8.6 bUIqvwKs wjR/ cvUbvikxc
8.7 myiv I wbivcv
8.8 AvBwmwUi eenvi
IX Dcmsnvi
X cwiwk (Appendices)
mshyw-1: Avw_K AbycvZ weklY
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I. mvi msc (Executive Summary)
GB Ask GK bRi D`vv, Kvvwb, D`vM Ges D`vM MnYi hwK KviY evLv Kib| c vweZ eemvi wfw chvqi Z_ hgbt cY, Zv, eemvwU wbq fwelZ cwiKbv
cfwZ AvjvPbv Kib| cY/ mevi weklZ eYbv Kib| eemv ii ZvwiL DjL Kib| eemvqi aiY DjL Kib| Kgms vb (cvwievwiK I cwievii evBi) msv Z_ w`b| Avw_K weklY, A_i ms vb Ges Gi eenvi mKxZ Z_i mvi msc Af~ Kib| 1 cvi ga mxgve ivLyb|
Gi gvag Avcbvi eemv mK cv_wgK aviYv cvIqv hve| eemvwU mK Aviv Rvbvi AvMn mw ne|
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II. eemvi msw weeiY
1. eemvi bvg t
2. eemvi cKwZ t eemvwU Kvb aiYi? (Drcv`bgyLx ev gvbydvKPvwis/ mev ev mvwfm/ UwWs)
3. mii bvg t
4. Dk t
5. Kgms vb t
` Avav-` A`
vqx Avqx gvU
6. D`vvi msw cwiwPwZ t
D`vvi `Zv I hvMZvwj wK?
wgK bvg I wVKvbv wkvMZ hvMZv Ab eemvq AwfZv
mswk
eemvq
AwfZv
gvwjKvbvi
Ask (%)
1
2
3
4
7. gvwjKvbvi aiYt GKK gvwjKvbv/ Aswk`vix ev cvUbvikxc/ wjwgUW Kvvwb
8. gvU wewbqvM t
cv_wgK wewbqvM vqx g~jab
PjwZ g~jab gvU
9. FY I wbR^ Znwej t
FY wbR^ Znwej gvU
10. mve evRvit
Kvb Kvb GjvKvq cYwUi evRvi AvQ? Kvb Kvb `k cYwUi AvRvwZK evRvi iqQ?
vbxq AvRvwZK
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III. cY/ mevi eYbv
cY/ mev wK? cY/ mevi iZc~Y wdPvimg~n (ewk) Kx Kx? cY/ mevi Zzjbvg~jK myweav/ Amyweavmg~n Kx Kx?
IV. wecYb cwiKbv
wecYb cwiKbv Zixi c~e cYwUi evRvi mK cwivi aviYv _vKZ ne| Gi Rb evRvi Rwic GKwU iZc~Y welq| wecYb cwiKbv hZUv me mywbw`, Z_, Dcv Ges idvimg nZ ne|
1. cwZhvMxi bvg I Aevbt
vbxqfve Avcbvi eemvi cwZhvMx Kviv? gv^q Zv`i Ae vb DjL Kib|
wgK cwZhvMxi bvg Aevb
2. cwZhvMxi mv_ cY/ mev c`vbi Zzjbv t
kw (Strength) `yejZv
(Weakness)
myhvM (Opportunity)
gwK
(Threats)
wbRi eemv cwZhvMx-1 ( vbxq) cwZhvMx-2 ( vbxq)
3. wecYb GjvKv/ evRvi we wZ t
eemvwU Kvb Kvb GjvKv Ryo weZ ne? cYwUi AvRvwZK evRvi AvQ Kx? eYbv Kib|
4. cavb fvv/MvnK t
evRvi GjvKvq cY/mevwUi cavb fvv/ MvnK Kviv? MvnKi ewkmg~n Kx Kx? (MvnK Kx g~j bvwK YvY mPZb? Kx cwiwwZZ Zviv q Ki? cYwU q Kivi
mgq Kx Kx welq mPZb _vK?)
5. g~j t
wewfb KvUvMixZ cYwUi GKK g~j DjL Kib|
wgK cYi KvUvMix GKK g~j
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6. weq c~evfvm t
wK cwigvb cY weq Kiv ne? KZ UvKvi cY weq Kiv ne? (AvMvgx 3 eQii)
mvj cvwjZ weq
cYi weeiY cwigvb GKK g~j gvU UvKv
7. wecYb Kkj (Marketing Strategy)t
weqi jgvv ARbi Rb wecYb Kkj wK nIqv DwPZ? cv_wgK Ae vq Ges cieZxZ Zv (target customer) Kviv ne? mvebv LyuR ei Kiv Ges Zv`iK cY mK Rvbvbvi Dcvq Kx?
(K) cY cPvi Kkj (chvR ) t
cY weqi cPvi Kkj wK ne? (cPvii wewfb gvag hgbt wbDRccvi, gvMvwRb, iwWI, wUwf, Bqjv cBR, mjm& KxU/ cvgvkbvj gUwiqvj ( ewmDi), UW kv cfwZ) ZvK AvK KiZ Kvb& Kvb& wdPvii Dci Rvi w`Z ne?
(L) g~j Kkj (chvR ) t
cYi g~j wbavibi Kkj I cwZ DjL Kib|
(M) cmvi Kkj (chvR ) t
cY/ mevi evRvi Kxfve we Z Kiv ne?
(N) AevbMZ Kkj (chvR ) t
weZiY I weqi cwZ wK ne? (cvBKvix/ wWwweDUi/LyPiv weZv/Abb) eemvi Ae vb wbavibi Kx Kx Kkj Aej^b Kieb?
8. wecYb evRU (evrmwiK)t
cY/ mevi wecYb eve` wK cwigvb LiP ne?
AvBUg evRU (K) cPviYv
(L) cY mieivn LiP
(M) weq Kwgkb
(N) Abvb (mywbw`fve DjL Kib)
gvUt
9. eemvi S&uywKt
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Avcbvi eemvi mve SzuwKmg~n Kx Kx?
SzuwK gvKvejvq wK wK c`c MnY Kiv Riix?
wUK () wP w`b
Rjevqy ebv
AwM fwgK Abvb --------------------
10. eemvi gmygt
eemvi gmyg KvbwU?
gvm/ FZzi bvg
fiv gmyg/ wcK wmRb g`v mgq / Ad wmRb
V. eemvq/ KvwiMix/ Drcv`b cwiKbv
1. Drcv`b cwqvi avcmg~nt
Drcv`b cwqv eYbv Kib| Drcv`b cwqvi avcjv wK wK? dv PvUi gvag Dc vcb Kib| KvqvwjwU KUvj Ges vvW gb Pjv nq/ ne wK-bv?
2. cK evevqb mgqm~wPt
cKwU ev evqb KiZ KZ mgq cqvRb? cKi Kvhg Abymvi mgqKvj DjL Kib|
wgK Kvhg mgqKvj
3. Drcv`b gZvt
evrmwiK Drcv`b gZv KZ? (cwigvb I UvKv)
cY GKK Mgq cwigvb GKK g~j UvKv
1 eQi
1 eQi
1 eQi
1 eQi
gvU
4. vqx m` Ges AePqi ZvwjKvt vqx m`mg~n wPwZ Kib Ges AePq ei Kib|
vqx m` Cwigvb q g~j m`i vwqZ AePq (UvKvq) fwg (fwgi AePq cqvRb bB) `vjvb
hcvwZ (hvskmn) (1)
(2)
(3)
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10
Avmeve I ZRmc cwienb
(fvb, UvK BZvw` hw` _vK)
Abvb (mywbw`fve DjL Kib)
gvU (AePqi nvit `vjvb @ 5% cwZ eQi, hcvwZ I hvsk @ 10% cwZ eQi, Avmeve I ZRmc @ 20% cwZ eQi, cwienb@ 20% cwZ eQi AePqi nvi weePbv Kiv hZ cvi)
5. vqx m`i iYveY I givgZi LiPt
GB vcbv I hcvwZi KvhKvwiZv ev gqv` KZ Kvj? iYveY wKfve nq/ ne?
vqx m` iYveY I givgZ LiP
gvU
6. KuvPvgvji LiP (evrmwiK)t
Kx cwigvb KuvPvgvji cqvRb? KuvPvgvj qeve` KZ LiP ne?
KuvPvgvji Drm wK? mviv eQiB wK cvIqv hve? KuvPvgvji mieivnKvix K ev Kviv?
KuvPvgvji weeiY GKK cwigvb GKK g~j eq (UvKv)
gvU
7. Drcv`bi mv_ RwoZ Rbejt
cZ I civ kwgKi msLv KZ ne Ges wK aibi `Zv _vKv DwPZ? kwgKiv wK cwkwZ? hw` bv nq, Zvnj Kxfve cwkY cve?
kwgK LiP KZ nZ cvi? mviv eQi wK kwgK cvIqv hve? hw` bv cvIqv hvq Drcv`bi Dci wKic cfve coe?
c`ex evrmwiK eZb/ gRyix
gvU
8. eemvi mvweK LiPt
eemvi AvbylwK (Ifvi nW) LiPi `iKvi AvQ wK?
wgK weeiY m~ evrmwiK LiP
1 DchvMmg~n (Mvm, we` yr, cvwb) 2 vqx m`i AePq V. Drcv`b cwiKbv-(4) 3 iYveY I givgZ LiP V. Drcv`b cwiKbv-(5) 4 fvov (f~wg, `vjvb, gwkb BZvw` hw` _vK)
5 Abvb (mywbw`fve DjL Kib) gvU
9. Drcv`b eqt
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GKK `ei Drcv`b eq KZ ne?
wgK LiPi weeiY m~ evrmwiK LiP 1 KuvPvgvji LiP V. Drcv`b cwiKbv-(6) 2 Rbeji eZb V. Drcv`b cwiKbv-(7) 3 eemvi mvweK LiP V. Drcv`b cwiKbv-(8)
gvU
10. gRy` ee vcbvt
gRy` ee vcbvi Rb Kx cwiKbv AvQ? Kx aibi gRy` (KuvPvgvj, wdwbkW Wm cfwZ) msiY Kieb?
gRy` LvbvwU Avcbvi wbRi / fvov? Gi wbivcv ee v eYbv Kib|
VI. msMVb I ee vcbv cwiKbv
1. cvwZvwbK KvVvgvt
cvwZvwbK KvVvgv (Organizational Structure) Kxic? ee vcbvq Kviv _vKeb? Zv`i AwfZv I hvMZv Kx?
wgK bvg AwfZv hvMZv 1
2
3
4
2. mnhvMx cwZvbi weeiYt
Kvb mnhvMx cwZvb iqQ Kx? mnhvMx cwZvbi msw weeiY w`b| (hw` _vK)
3. DivwaKvi Gi weeiYt
D`vvi AeZgvb eemvq ee vcbvi weeiY|
4. eemvc~e Kvhg Ges LiPt
eemv cwiPvjbvi c~e wK wK KvR Kiv `iKvi? eemvc~e Kvhgi Rb KZ LiP ne?
wgK eemvc~e Kvhg mgq LiP
1 eemvq cwiKbv Zix 2 iwRkb Ges jvBm
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12
3 FY Ave`b 4 Pzw mv`b
5 Rwg q/fvov (ay mgq)
6 DchvM (Mvm, we` yr, cvwb) mshvM 7 Rbej wbqvM 8 Abvb
gvU 5. Awdm mivgvw`t
Awdmi Rb vqx cuywR wK wK jvMe?
vqx m` q g~j vqxZ AePq
gvU
6. ckvmwbK Rbeji eZbt
wgK c`ex evrmwiK eZb
gvU
7. ckvmwbK LiPt
ckvmwbK LiP KZ nZ cvi?
wgK weeiY m~ LiP (UvKvq)
1 Awdm migvw`i AePq VI. msMVb I eevcbv cwiKbv- (5)
2 ckvmwbK Rbeji eZb VI. msMVb I eevcbv cwiKbv- (6) 3 Awdm fvov
4 Awdmi DchvM (Mvm, we` yr, cvwb BZvw`) 5 WvK, Zvi I Uwjdvb 6 kbvix 7 Avcvqb
8 Abvb (mywbw`fve DjL Kib) gvU
8. Z`viKx I g~jvqbt
eemvq cwiKbvwUi ev evqb AMMwZ Kxfve Z`viKx I g~jvqb Kieb? mdjZv cwigvci Rb Kx Kx wb `kK eenvi Kieb?
9. eemvq mvgvwRK `vqeZvt
eemvq mvgvwRK `vqeZv^ic Kx Kx KgKv nvZ beb?
10. MelYv I Dbqbt c vweZ eemvq Kvb welq MelYvi cqvRb AvQ Kx?
eemvi Dbqb fwelZ mvebv KZUzKz?
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13
11. cwkY I `Zv Dbqbt eemvq ee vcbv Ges Rbeji `Zv Dbqb Kx Kx c`c MnY Riix?
VII. Avw_K cwiKbv
1. vqx m`t
weeiY m~ eZgvb (UvKv)
(hw` _vK) c vweZ (UvKv)
fwg V. Drcv`b cwiKbv-(4) `vjvb V. Drcv`b cwiKbv-(4)
hcvwZ I hvsk V. Drcv`b cwiKbv-(4) Avmeve I ZRmc V. Drcv`b cwiKbv-(4) cwienb (fvb, UvK BZvw` hw` _vK) V. Drcv`b cwiKbv-(4) Abvb (mywbw`fve DjL Kib) V. Drcv`b cwiKbv-(4)
gvU
2. PjwZ g~jabt
weeiY mgqKvj m~ eZgvb (UvKv)
(hw` _vK) c vweZ (UvKv)
KuvPvgvji LiP V. Drcv`b cwiKbv-(6) Drcv`bi mv_ RwoZ Rbeji eZb
V. Drcv`b cwiKbv-(7)
KviLvbvi mvweK LiP V. Drcv`b cwiKbv-(8)
wecYb LiP IV. wecYb cwiKbv-(8)
ckvmwbK LiP VI. msMVb I eevcbv cwiKbv- (7)
Abvb (mywbw`fve DjL Kib) gvU
vqx I PjwZ g~jab KZ? megvU KZ g~jab cqvRb?
3. eemvc~e LiP VI. msMVb I eevcbv cwiKbv- (4) = UvKv
4. eemvq gvU wewbqvM VII. Avw_K cwiKbv- (1+2+3) = UvKv
5. A_i Drmt
eemvi Rb Kx cwigvb A_i cqvRb? A_i ms vb Kxfve ne?
eZgvb Kvb evsK/ Avw_K cwZvb _K FY wbq _vKj Zvi weeiY w`b|
weeiY FY BKyBwU gvU eZgvb c vweZ eZgvb c vweZ eZgvb c vweZ
evsK/
Avw_K
cwZvb
Abvb evsK/
Avw_K
cwZvb
Abvb
fwg `vjvb
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14
hcvwZ I hvsk Avmeve I
ZRmc
cwienb
eemvc~e LiP
Abvb
(mywbw`fve DjL Kib)
gvU vqx wewbqvM bxU PjwZ g~jab
megvU wewbqvM
6. FY cwikva Zdwmjt
FY cwikvai mgqm~wP/ bxwZgvjv Kx ne?
eQi wKw my` gvU `q Aewk Avmj
7. Avq weeiYx (Income Statement)
mve Avq weeiYx Dc vcb Kib|
AvBUg PjwZ eQi 1g eQi 2q eQi 3q eQi
weq
(-) bxU fvU c`vb
bxU weq
(-) weqKZ cY g~j (Cost of Goods Sold)
Mm jvf
(-) mvaviY ckvmwbK I weq
LiP
my` Ges Uv c`vbi c~e bxU jvf
(-) evsK jvbi Dci my`
Uv c`vbi c~e bxU jvf
(-) Uv
Uv c`vbi ci bxU jvf
8. eBK-Bfb cqU (Break-Even Point)
mgQ` we`y (eK Bfb cqU) KZ? me nj Mvdi gvag Dcvcb Kib|
LiPi weeiY vqx LiP cwieZbkxj LiP
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15
cwieZbkxj LiP
vqx LiP
gvU vqx LiP
gvU cwieZbkxj LiP
9. evj mxU (cvwjZ) (Projected Balance Sheet)
mve Dc ev evj mxU Dcvcb Kib|
AvBUg PjwZ eQi 1g eQi 2q eQi 3q eQi
m` I mw (ASSETS AND
PROPERTIES)
PjwZ mw (Current Assets)
bM` Ges evsK D (Cash and Bank balance)
gRy` (Inventory)
cvc wej (Accounts Receivables)
wccBW LiP (Prepaid Expenses)
Abvb PjwZ mw (Other current
assets)
megvU PjwZ mw (Total Current Assets)
vqx mw (Fixed Assets)
cv_wgK LiP (Preliminary
expenses)
hcvwZ (Machinery & equipment)
Avmevec I mivg (Furniture &
Fixture)
wbivcv eve` Rgv (Security
Deposits)
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16
Rwg I feb (Land & Building)
AMxg fvov (Rental advance)
hvbevnb I hvZvqvZ (Vehicles &
Transport)
Abvb vqx mw (Other fixed Assets)
(-) mg vqx mwi Dci AePq LiP (Less accumulated depreciation on all
fixed assets)
megvU vqx mw (Total Fixed Assets)
`vq Ges BK yBwU (LIABILITIES AND
OWNERS EQUITY)
`vq (Liabilities)
(K) PjwZ `vq (Short term liabilities/
Current liabilities)
bM` FY (Cash credit)
c`q wej (Accounts Payable)
c`q my` (Interest Payable)
c`q Uv (Taxes Payable)
eKqv LiP (Outstanding expenses)
gvU ^ gqvw` `vq (Total Short term liabilities)
(L) `xN gqvw` `vq (Long term liabilities)
evsK c`q my` (Bank loan payable)
c`q gUMR (Mortgage payable)
(-) `xNgqv`x `vqi PjwZ Ask (Current portion of long term
liabilities)
gvU `xN gqvw` `vq (Total Long term liabilities)
megvU `vq (Total liabilities)
BKyBwU (Owners Equity)
cv_wgK g~jab (Initial capital)
AwRZ Avq (Retained Earnings)
jvf (Profit for the year)
gvU BK yBwU (Total Owners Equity)
gvU `vq Ges BK yBwU (Total Liabilities & Equity)
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10. Kvk dv UgU (Cash Flow Statement)
mve bM`vb cevn ev Kvk dv Dcvcb Kib|
mve Kvk dv [eQi]
PjwZ eQi 1g eQi 2q eQi 3q eQi 4_ eQi 5g eQi
cviw^K evj (OPENING BALANCE)
Cash inflows
weq (Sales)
BKyBwU (Equity)
FY (Loan)
mw weq (Asset sales)
FYMnxZv _K cv (Debtor receipts)
Abvb Avq (Other income)
Total Cash inflows
Cash outflows
wecYb LiP
g~jabx eq (Capital Expenditure)
KuvPvgvji LiP
gRyix
KviLvbvi mvweK LiP (DchvM, iYveb I givgZ, fvov)
eemvc~e LiP
Awdm migvw`
ckvmwbK Rbeji eZb
ckvmwbK LiP
evsKi wd I PvR (Bank fees & charges)
my` (Interest paid)
jxR/ FYi wKw cwikva (Lease/loan payments)
AvqKi
Abvb (mywbw `fve DjL Kib)
Total Cash outflows
bM` evj (Cash balance)
kl evj (CLOSING BALANCE)
11. Kvvwbi cvidig (aygv Pvjy GUvicvBRi chvR)
weMZ 3 eQi Kvvwbi cidig Kgb wQj?
eQi gvU Avq (UvKv) gvU eq (UvKv) Mm jvf (UvKv) Abvb eq (UvKv)
bxU jvf (UvKv)
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VIII. Abvb KgcwiKbv
1. cwiekMZ welqt
cwiekMZ welq hgbt eR ee vcbv, KuvPvgvji mwVK eenvi, cwieki fvimvg cfwZ wKfve eRvq ivLv ne? Mxb UKbvjRx/ GbvwR BwdwmqU hcvwZi eenvi wKfve gb Pjv ne?
cwiek Awa`ii Qvoci cqvRb AvQ wK? Ae vb Ges cwieki Dci cfve Abyhvqx eemvwU Kvb KvUvMixZ co?
cwiek eve eR ee vcbv (BwUwc) cvU cqvRb AvQ wK? hw` _vK; Zv eenvi Kiv nq / ne Kx? 2. bwZK welqt
gbvcwj, evRvi mylg cwZhvwMZv, jvf, jvKmvb cfwZ welq Avcbvi eemvq cwiKbvq wKfve mg^q Kieb? 3. AvBbMZ welqt
Avcbvi eemv msv we`gvb bxwZ I wbqg-Kvbyb Kxfve iv Kieb?
4. gav^/ BUjKPzqvj cvcvwUt
Avcbvi eemvi bvg, cY/ mevi cUU, wWRvBb, UWgvK, iwRkb, KwcivBU cfwZ gav^ ev BUjKPzqvj cvcvwU wKfve msiY Kieb?
5. Kg jt Kg j wKfve kvw I kLjv eRvq ivLeb?
6. bUIqvwKs wjR/ cvUbvikxct
Abvb eemv cwZvbi mv_ wKfve fvj mK vcb Ges cvUbvikxc eRvq ivLeb? 7. myiv I wbivcvt
Rbej Ges cwZvbi myivv I wbivcv wbwZKiYi j wK eev MnY Kieb? 8. AvBwmwUi eenvit
eemv cwiPvjbvq AvBwmwU (GKvDwUs mdUIqvi, B-Kgvm, gvbRgU Bbdigkb wmg cfwZ) eenvi Kiv nq/ ne wK-bv| nj Kxfve?
IX. Dcmsnvi
weRbm c vbi Dcmsnvi
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19
X. cwiwk (Appendices)
cvcZv Abyhvqx wbwjwLZ WKzgUmg~n mshy Kibt wUK () wP w`b
1) RvZxq cwiPq c mn Rxeb ev|
2) Kvvwbi ewmDi (hw` _vK)
3) gvKU wimvP cwZe`b
4) Bvwi Dci vwW wicvU
5) hcvwZi we vwiZ ZvwjKv
6) weMZ eQii evj mxU, Avq weeiYx Ges Kvk dv UgU Gi Kwc (Pvjy eemvi )
7) UW jvBm, ggvivg Ae AvwUKvj Ges AvwUKvj Ae Gmvwmqkb, cvUbvikxc wWW (Pvjy eemvi
)
8) wUb mwUwdKU, fvU iwRkb (Pvjy eemvi )
9) dvix/ Awdm j-AvDU
10) cwiek Awa`ii Qvoc, dvqvi jvBm, eqjvi iwRkb mvwUwdKU cfwZ (eemvf` chvR
jvBmmg~n)
11) evsK UgU
12) FY Abygv`b c
13) weRbm c vb eeZ wewfb Z_ I Dcvi mvcvwUs WKzgU
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20
mshyw-1: Avw_K AbycvZ weklY
Drcv`b eqt
gvU Drcv`b eq (V. Drcv`b cwiKbv-(9) GKK cwZ Drcv`b eq=
gvU cYi cwigvb/ msLv (IV. wecYb cwiKbv-(6)
Avq weeiYx msv AbycvZmg~nt
weeiY m~ djvdj
wewbqvMi Dci jvf (%) (Return on Investment or ROI) =
bxU jvf
X 100 evemvq gvU wewbqvM (VII. Avw_K cwiKbv- 4)
Mm jvfi AbycvZ/gvwRb (Gross Profit ratio/ Margin) =
Mm jvf (Gross Profit)
bxU weq (Net Sales)
cwiPvjbv jvfi AbycvZ (Operating Profit Ratio)
=
my` Ges Uv c`vbi c~e bxU jvf (Earnings before interest and taxes (EBIT)
bxU weq (Net Sales)
bxU jvfi AbycvZ/gvwRb (Net Profit Ratio/ Margin)
=
Uv c`vbi ci bxU jvf (Earnings after taxes (EAT)
bxU weq (Net Sales)
Interest Coverage Ratio
=
my` Ges Uv c`vbi c~e bxU jvf (Earnings before interest & taxes)
my` (Interest)
eBK-Bfb cqU t
weeiY m~ djvdj
eBK-Bfb cqU (Break-Even Point)
=
FC
(S-v)
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21
=
c_g eQii gvU vqx LiP (FC)
c_g eQii gvU cwieZbkxj LiP (VC)
cwZ GKKi wew g~j (S) - c_g eQii gvU Drcv`b (P)
evj mxU msv AbycvZmg~nt
weeiY m~ djvdj
GwmW U (Acid-Test/ Quick Ratio)
=
ZwiZ m` (Quick assets)
PjwZ `vq (Current Liabilities)
PjwZ AbycvZ (Current Ratio)
PjwZ mw (Current Assets)
PjwZ `vq (Current Liabilities)
bxU PjwZ g~jab
(Net Working Capital)
=
gvU PjwZ mw (Total Current Assets)
gvU PjwZ `vq (Total Current Liabilities)
`vq Ges BK yBwUi AbycvZ
(Debt Equity Ratio) =
gvU `vq (Total Debt (long term debt + current liabilities)
BKyBwU (Equity)
wjfviR AbycvZ (Leverage Ratio or Debt/Worth Ratio) =
gvU `vq (Total Liabilities)
Net worth
mwi Dci Avq
(Return on asset (RoA) =
Uv c`vbi ci bxU jvf (Net Profit after tax)
gvU mw (Total asset)
BUvibvj iU Ae wiUvb (Internal Rate of Return (IRR) t
wWmKvDU Kvk dv (DCF) cwZZ BUvibvj iU Ae wiUvb wbYqt
1. c vweZ wewbqvMi Fake Pay Back Period wbbq|
Pay Back Period = cvweZ wewbqvM (Project Cost) / Annual Cash Inflow
2. Uwej- A4 G Fake Pay Back Period Gi KvQvKvwQ 2wU wWmKvDU iU ei Kiv (GKwU eo Ges AciwU Gi
_K QvU)
3. 2wU wWmKvDU iU Kvk Bbdv Gi cRU fvjy ei Kiv|
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22
PV = Cash Inflow X Discount rate
4. y`wU bU cRU fjy ei Kiv|
NPV = PV - Project Cost
5. BUvicvjkbi gvag BUvibvj iU Ae wiUvY ei Kiv|
BUvibvj iU Ae wiUvb (IRR) = A + [C/C-D] (B-A)
hLvb, A = mewb wWmKvDU iU (Lower discount rate)
B= mevP wWmKvDU iU (Higher discount rate)
C= mewb wWmKvDU iU bU cRU fjy (NPV at lower discount rate)
D= mevP wWmKvDU iU bU cRU fjy (NPV at higher discount rate)
weK cwZt
gvBvmdU Gj BUvibvj iU Ae wiUvbi (IRR) dg~jvi gvag ei Kiv hZ cvi|