Foreword
In villages, poor people start income generating activities (micro enterprises) either by their own initiatives or support from development initiatives (GOs, projects etc). But in most cases, these poor people can not manage properly and expand their businesses efficiently and effectively, due to lack of their own analytical and management capacities. As a result, in some cases they take high risk, which causes huge losses and in other cases take less risk, which causes low profit. Therefore, it is very difficult for large market actors and MFI to make a sustainable relationship with these micro enterprises which inhibits the growth of entire potential sectors in Bangladesh.
Business plan & management services and providers at local level are essen-tial for the growth of any sector in Bangladesh. This business plan manual is a low cost service provided by local people with a commercial basis with a view to develop effective business plan and management of micro enterprises and make a sustainable relationship with large market actors and sources of finance.
ATM Azmul HudaDeputy DelegateIntercooperation
Glossary of Terms
APO Annual Plan of Operation
BS-Net Business Service Network
CBO(s) Community Based Organisation(s)
CEFE Competency based Economies through Formation of Enterprise
FAO Food and Agriculture Organisation
GO Government Organisation
GTZ German Agency for Technical Cooperation
HID Human and Institutional Development
IC Intercooperation
IGA Income Generating Activities
LEAF Livelihoods, Empowerment and Agroforestry
LSP(s) Local Service Provider(s)
ME Marketing Extension
MFI Micro Finance Institution
MSE(s) Micro & Small Enterprise(s)
MoU Memorandum of Understanding
NGO(s) Non-Governmental Organisation(s)
PNGO Partner Non-Governmental Organisation
SDC Swiss agency for Development and Cooperation
SPA Service Provider Association
SLE Structured Learning Experiences
UZ Upazilla
VC Value Chain
TABLE OF CONTENTS
2. What is MSE & MSE Network
3. Strategies of enterprise development
3.1. Role of facilitators3.2 Role of private sectors3.3. Role of public private partnership
4. Operational methodology of Business plan
4.1 Assessment of existing business4.2 Develop detail business plan
Role play-1: Marketing Plan
Role play-2 : Production Plan
2.6. Labour wages (piece basis)2.7. Labour wages (monthly basis)2.8. Store room cost2.9. Production cost
Role play-3: Organisational Plan
3.1. Business operation and planning3.2. Organisational structure of business3.3 Honorarium3.4 Office cost3.5. Total office expenses
Role play-4: Financial Plan
AnnexureAnnexure-1: Income statement of MSE & NetworkAnnexure 2: Information of union MSE NetworksAnnexture-3: At a glance MSE and network in LEAF working area, up to 2009
1. Background
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1.1 Name and description of products1.2 Marketing area1.3 Buyer/consumer1.4 Promotional activities1.5 Amount of demand and supply in the market1.6 Sales projection1.7 Products selling cost
2.1. Production process2.2. Existing fixed assets2.3. New fixed assets2.4 Raw materials2.5. Transportation cost of raw materials
4.1. Working capital4.2. Investment plan4.3. Statement of source of fund4.4. Loan as own investment4.5. Profit & loss4.6. Cash flow statement4.7. Profit on investment4.8. Breakeven point4.9. Risk analysis
Business Plan: A guiding tool for MSE & Network development Page 01
1. Background
Livelihoods, Empowerment and Agroforestry (LEAF) Project aims to contribute to poverty reduction of small and marginal farmers of North West Bangladesh through the development of human and institutional capacities and a better management of their resources. Under this goal, LEAF has taken various initia-tives for developing income generation and marketing activities for rural poor considering the major constraints of exploiting market opportunities i,e lack of marketing knowledge of commu-nity based organisation (CBO) and its members.
In 2004, LEAF started a pilot on marketing extension approach (The original approach is market education developed by FAO) for increasing the marketing knowledge of CBO members in order to identify appropriate income generating activities. At least 5,000 CBOs of 56 upazillas have benefited of this course, which encouraged them to scale up their marketing activities following different marketing strategies such as; producing bulk amount, improving quality of products and involving more com-munity members. CBOs are expanding their businesses without a specific business plan and with little financial analysis. Indeed, they are taking a lot of risk.
In this context, under a second piloting, LEAF tested at CBOs level a model of business plan for semi literate people, based on GTZ experience (CEFE method) in collaboration with SEBA limited and BS-Net, a network of organisations providing CEFE based training courses including business plan training.
In 2008, LEAF conducted another piloting on provision of business services by local service providers to fulfil the further demand of MSEs and their networks. About 30 LSPs (Business services) established contract with MSEs and networks and are providing business services based on their business plan.
About 1,600 MSEs and 50 union level MSE networks at 161 unions of 56 upazillas developed business plans on both on-farm and non-farm products and developed sustainable linkages with private sector organisations specially market actors, input suppliers, MFIs and service providers.
This document is a guiding tool for MSE & network development in rural areas for LSPs, private sectors, public sectors and MFIs. The first part of the document will clarify about MSE & networks. The second part consists of operational strategy of MSE & network development. The third part consists of the process of facilitation, theoretical inputs and business plan format. MSE & network will use this document as exercise sheet for developing their own business plan.
Business Plan: A guiding tool for MSE & Network developmentPage 02
2. What is MSE & MSE Network inLEAF?
What is common business plan?
MarketingTo develop a common supply schedule as per requirement and negotiation with market (e.g. each of the 30 members of a group are producing at least 10 poultry with a view to sell 300 eggs per day.)
ProductionTo develop a common production plan and negotiation with input suppliers, service providers with a view to fulfil the requirement of market and service (training, purchasing inputs etc.)
ManagementTo form a business management committee (5-7 members), which deals with traders, input suppliers, service providers and MFIs on behalf of the enterprise.
FinanceTo negotiate with a financial institute for borrowing attractive amount of money (e.g. Tk.100,000 per MSE) and follow a common repayment schedule.
What are the Principles?
MSE is a group of people (12-50) of a community who are involved with production and marketing of same product following a common business plan and principles. MSE network is a group of MSEs of a union which are involved with production and marketing of same product following a common business plan and principles.
Ownership: Individual or joint ownership of enterprises (formal group)Profit sharing: In case of joint ownership profit is shared based on investment and decision of members.Cost reduction: Reducing cost of production and marketing through joint purchasing of inputs, services and transportation of products (e.g. purchasing feed, quality cow, seed from input suppliers)Relationship: Win-Win relationship with traders, input suppliers, service providers and MFIs through fulfil their requirement (quality, volume etc).MSE network: Developing a network plan for linkage with large market and a mass volume.
SME definition for manufacturingsector
SME definition for trading andothers service sectors
(Source: Ministry of industry,SME branch, Bangladesh 2008)
Small enterprise: The organisa-tions having fixed assets value Tk.50,000-1.5 crore excluding land and building and/or having not more than 50 employees.
Medium enterprise: The organi-sations having fixed assets value Tk.1.5 crore-20 crore excluding-land and building and/or having-not more than 150 employees.
Small enterprise: The organisa-tions having fixed assets value Tk.50,000-50 lac excluding land and building and/or having not more than 25 employees.
Medium enterprise: The organi-sations having fixed assets value Tk.50 lac-10 crore excluding land and building and/or having not more than 50 employees.
Business Plan: A guiding tool for MSE & Network development Page 03
Case of Union based MSE & MSE NetworkUnion: Joynogor & Deluabari. Upazilla: Durgapur
Information of MSEs and Market actors
SLNo
Typesof
enterprise
No ofMSE
Name of involved traders/input suppliers/ MFIs
01 Cow fattening MSEnetwork
8 Dhaka market, LocalDurgapur market,Nawhata, KanpurDurgapur)
02 Fish MSE 1
03 Broiler MSE 1
04 Vegetables MSE 1
05 Goat rearing MSE 1 Local Market
06 Poultry (indigenous) MSE 1
07 Paper bag MSE 4 Local market (Mohanganj,Bhabaniganj & Kanpur)
8 19
Profit margin of MSEsSlno
Types of enterprise Jan Feb Mar Apr May June Jul Aug Sep Oct Nov Dec Yearly
01 Cow fattening MSEnetwork
5000 5000 5000 15000
02 Fish MSE 3600 3600 3600 10800
03 Broiler MSE 2490 2490 2490 2490 2490 2490 2490 2490 2490 2490 2490 2490 29880
04 Vegetables MSE 4000 4000 4000 12000
05 Goat rearing MSE 18000 18000
06 Poultry (indigenous)MSE
1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 1350 16200
07 Paper bag MSE 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 14400
08 Block boutique MSE 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 25200
08 Block boutique MSE 2 Local Durgapur market
Types ofmembrs
Male
Male
Male
Male
Female
Female
Female
Female
No ofmembers/
MSE
12
20
12
15
22
50
15
160
14
Business Plan: A guiding tool for MSE & Network developmentPage 04
3. Strategies of enterprise development: Empowering the poor toexploit market opportunities
LEAF identified the main cause of poverty in Rajshahi divisionas the lack of economic opportunity, compounded by insufficientskills to capitalise on market opportunities. In this context, thepoor were extremely vulnerable to shocks and crises, the major-ity living below the poverty line ($1/ day). On this basis, the fol-lowing hypothesis was made:
"Lack of marketing knowledge of CBOs and its members is themajor constraint in rural areas for exploiting market opportuni-ties. A greater understanding of functioning markets and theactors, while participating in identifying the economic opportuni-ties at field level, could reinforce their self-confidence to negoti-ate with market actors. Ultimately, becoming more proactive inundertaking new income generating activities and businesseswould increase their incomes in a sustainable way".
Based on the above mentioned hypothesis, LEAF designed theempowering process of four stages (Fig) allowing poor andextreme poor to gradually acquire knowledge and skills andfinally join in marketing activities independently and confidently.
First stage- Developing capacity of planning throughAnnual Plan of Operation (APO) and implementation: The firststage of empowerment process is APO development . The APO
process helps the CBOs to analyse their livelihood strategies,identify the barriers and opportunities and finally develop a list ofmicro projects for local development.
Second stage- Developing capacity on Marketing strate-gies through Marketing Extension (ME) & implementation: Thesecond stage is the Marketing Extension (ME) exercise, whichaims to empower villagers to identify and exploit market oppor-tunities especially in the local area. The ME exercise helps theCBOs to assess their products, cost analysis, assess market,develop appropriate marketing strategy and plan. During imple-mentation of marketing plan, judging profitability, access to mar-kets, skills, experience, etc. help the producers and traders tounderstand their role in the market chain. This consensus
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Fig: Making markets work for the poor frameworkServices providers “innovation,
information, training, finance, linkage
ScalingUp
NationalMarket
Additionalprofit perday andproducer
$ 1-2
$ 0.5
$ 0.3
CBO
Group marketing
Annual Plan ofActivities Process
Marketingexteresion (ME)
Exchange visits /skill developmert
HID supports
Market assessment/Business plan
Linkage / workshop
Empowermentprogess
RegionalMarket
DistrictMarket
UpazillaMarket
Local/Unionmarket
Inputs Sellers and buyers
Value
chain
ret n
i
cooperationSwiss Foundation for Developmentand International Cooperation
APO process develops the capacities of CBOs to iden-tify livelihoods constraints, determine livelihoods strat-egies and plan how to address those.
Marketing Extension is a powerful approach of 6 (six) steps, which empower the villagers to identify market opportunities and plan how to exploit them.
Business Plan: A guiding tool for MSE & Network development Page 05
enables them to function more cooperatively and therefore moreefficiently to everyone's benefit.
Third stage- Developing capacity of Micro & SmallEnterprise (MSE) development: The third stage is the MSEdevelopment, which assists CBO members to manage the busi-ness efficiently and effectively. The CBOs are to manage busi-ness at two different levels; firstly at CBO level and secondly atCBO network level with a view to develop the formal relationshipwith different levels of market actors considering different typesof products.
Fourth stage- Developing capacity on linkages throughValue Chain (VC) development: The fourth stage is the valuechain development, which assists CBOs to scale up existingmarketing activities. For scaling up marketing activities, themajor requirements of CBOs are; information of higher market,information of advanced technical and financial services, andlinkages with the market actors and service providers. In thisstage, LEAF facilitates the process of implementation byresponding to CBOs’ needs through various tools such as valuechain analysis, market assessment, business plan development,skill development and stakeholder workshops. All these tools areorganised in a participatory way with CBOs playing an active role.CBOs are encouraged to take the lead role and make decisionsabout production and marketing themselves.
Role of facilitators: Facilitators facilitate the process in identifying potential actors (private sectors, MFIs, LSPs, MSEs, line agencies etc), sharing visions, making agree-ments for implementing the activities with a view to further replication by the private sector organisation. Facilitators also share achievements of others.
3.1.
Role of private sector: Private sector takes lead for providing business and technical service to the community members for enterprise development. In this context, private sector organisation uses LSP for developing the skills of MSE members in the area of business and techni-cal services. Gradually MSEs buy the services from LSPs. The major two areas of activities are;
3.2.
Role of public private partnership: Public organisations develop the business and technical skills of LSPs through local service providers association (SPA). According to the demand of MSEs, the district level professionals develop modules and the local level professionals facilitate training sessions. From the beginning, SPAs and private sector organisations contribute service charge for the services provided by public sector organisations. Gradually the contri-bution of SPA and private sector is being increased.
3.3.
Business services by local service providers: One LSP (Business) identifies MSEs and provides business serv- ices to 40 MSEs in 2 unions of the same upazilla. From this learning, other LSPs (Technical) also follow the same process in the same unions and develop more number of MSEs.
New product development at local level: Private sector LSPs and MSEs jointly participate in product devel- opment initiatives with a cost sharing basis.
❖
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MSE development approach developscapabilities to elaborate business plan and manage the MSEs.
Value chain approach assists the CBOs to scale up existing marketing activities and develops capabilities to interact with different actors within the value chains.
Business Plan: A guiding tool for MSE & Network developmentPage 06
4. Methodology of developingBusiness Plan
Business plan reflects the feasibility of a selected business considering the actual market demand and price of a prod-uct, production capacity, human resource and manage-ment, total financial requirement, cost and profit of the busi-ness for one-year period of time with the analysis of differ-ent aspects and feasibility. It is comprised of four individual plans; marketing plan, production plan, organisational plan and financial plan. But all the four plans are very much inter-connected and essential for business plan like four wheel of a bus. The main objectives of business plan are;
● To orient CBOs on simple practices of economical and financial calculations for analysing and running their business in a sustainable way.
● To attract new partners for supporting CBOs in theirexpanded business such as financial institutions, banks, private sector for additional working capital & new invest-ment.
● To use the business plan tool as monitoring boardfor following up and assessing the progress of CBObusiness and designing the new perspectives.
Each CBO develops business plan by them based on their existing business for further expansion with a view to increase the additional profit and accommodate more people in the business. The whole business plan is exer-cised by role playing facilitated by Local Service Providers (LSPs). It requires 3 (three) days period of time. Each day, CBO spends 2 (two) hours time. Following two steps are followed in order to develop a complete business plan.
Assessment of existing business and develop business profile: The major elements of business profile are the present status and future plan of marketing, production, organisation and finance. Generally CBO members are involved with 5-6 types of IGAs. In the first year; CBOs identify 2-3 potential businesses through marketing extension. Through implementing the marketing plan, CBOs select the best business for them. This session helps the CBO members to assess the profit of the best business and plan for furtherexpansion.
Step-1
Business plan is comprisedof four individual plans;
Marketing planProduction planOrganisational planFinancial plan.
Business Plan: A guiding tool for MSE & Network developmentPage 08
4.2. Process of developing detail business plan:
For developing detailied business plan, LSP organisesfour sessions (Role play session). Participants fill up thedetailed business plan through following 4 (four) role plays:
Role play on Marketing plan
Role play on Production planRole play on Organisational plan
Role play on Financial plan
Table 1: Existing Business profileAddress of CBO :
Name of CBO......................................
Name of Union....................................
Name of Upazilla.................................
Items PreviousYear
NextYear
Why weare not
increasing
Howwe can
increase
Marketing Annual income (Tk)
Annual sales (Qt)
Name of selling market
No of traders (linkages)
Promotional activities
Production Annual production (Qt)
Duration of production (months)
No of LSP/SP used and servicecharge paid (Tk.)
No of input supplier linked
No of permanent employee andservice charge paid (Tk.)(record keeping, marketing, etc)
Organisation No. of owner
No of permanent employee
No of member of businessmanagement committee
Finance Investment (Tk)
CBO (Tk.) with rate of interest
NGO/Bank (Tk.) withrate of interest
Others
Profit (Tk)
Net profit of MSE (Tk.)
Profit from MSE /day/member (Tk.)
Income from wages/day/member(Tk.)
Business Plan: A guiding tool for MSE & Network development Page 17
3. Organisation plan3.1. Business Operation Planning:
Ownership, formal/informal group, roles and responsi-bilities of members and plan of action etc.
Business ownerships are of two types :1. Proprietorship2. Partnership
Activities Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Resposibilities
Production
Marketing
Finance
Organisation
&
Management
Business Plan: A guiding tool for MSE & Network developmentPage 20
Total project cost=fixedcapital+working capital+preoperating cost
Sl. No Description For what time Taka
A Raw materials (Taka mentioned in 2.4/ 12 months x timeneeded
B Transportation cost of raw materials (Taka mentionedin 2.5 /12 months x time needed)
C Wages (Taka mentioned in 2.6/2.7/12 months x timeneeded)
D Office cost (Taka mentioned in 3.5/12 months x time needed
E Others (approx.)
Total
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srehtO
lleS
l ai r et a M
lairetaM
tr opsnar T
tropsnarT sega W
segaW
Previousinvestment
Newinvestment
PreoperatingCost
Workingcapital
Working capital is also calledcirculating capital or revolvingcapital. For example, at a pointof time, funds may be tied upin raw materials, then convertedinto semi-finished products, theninto final products and when thisfinal products are sold, it isconverted either into accountsreceivables or cash. This cash isreinvested in current assets.
Any over circulation or undercirculation may create problemsjust as improper blood circulationcalled high or low blood pressure.
4. Financial plan4.1 Working capital:
Working capital is that amount of funds which is required tocarry out the day-to-day operations of an enterprise. Theseoperations consist of primarily such items as raw materials,semi-processed goods, finished products, short terminvestments etc.
4.2. Investment plan:The total investment/total project cost of a business is com-prised of major two capitals; fixed capital and working capital.Total project cost/total investment can be calculated byadding pre operating cost with fixed & working capital.
Sl. No Description Taka
A Machinaries, almira, fan, chair, table(Total of 2.2) invested
B Machinaries, almira, fan, chair, table(Total of 2.3) need to invest
C Pre operating cost of business
D Working capital (Total of 4.1)
Total investment (A+B+C+D)
Business Plan: A guiding tool for MSE & Network development Page 21
4.3. Statement of source of investments:
Total required investment of a business can be provided fullyby the owner her/himself or can be collected partly from otherorganisations such as banks. The statement shows, whichamount has been contributed by the owner and which parthas been collected from the bank. The format of calculatinginvestments from different sources is as follows:
4.4 Loan payment schedule:
Loan payment schedule is the schedule produced by the loanproviding organisation (Bank, NGO etc.) comprised of theamount of loan, duration of loan, rate of interest, grace peri-od, number of instalment and the amount of each instal-ment.
Sl. No Description Takaa Own investment
b Own investable
c Loan
Total (a+b+c)
Name of loan providing organisation
Or (If long term loan)
Sl. No Description Taka Sl. No Description Taka
A Amount of loan D Amount of interest (yearly)
B Duration of loan E Payment of principal amount (yearly)
C Rate of interest F Amount of instalment (yearly) D+E
Sl. No Description Taka Sl. No Description Taka
A Amount of loan E Interest of grace time
B Duration of loan F Capitalised loan (A+E)
C Rate of interest G Number of instalment
D Grace time H Amount per instalment (F÷G)
Date of givinginstalment
Amount of rest loan Payment of principalamount
Giving interest Total instalment
1 2 3 4 5 (3+4)
Business Plan: A guiding tool for MSE & Network developmentPage 22
Profit/Loss: Profit/Loss is thedifference between incomeand expenditure.
4.5. Income statement:The brief report of income and expenditure of a business of aspecific time is called income statement. The income state-ment indicates either the business is in a position of profit orloss. Income statement helps the entrepreneur to take deci-sion for the improvement of the business through the under-standing of the amount of profit or loss of a business.
Sl.No
Description Taka
A Sell (Total of 1.6)
B Cost:
1) Raw material cost (Total of 2.4)
2) Transportation cost of raw materials (Total of 2.5)
3) Wages of labour (Total of 2.6 or 2.7)
4) Mill cost (Total of 2.8)
5) Total office cost (Total of 3.5)
6) Cost of finished products (Total of 1.7)
7) Giving interest (4.4D or its 1 year interest)
8) Depriciation (Total of 7 column of 2.2 and 2.3)
Total cost (1+2+3+4+5+6+7+8)
C Profit (A-B)
Scenary of business
Productioncost
Legend 1+2+3+4+5 = Sell1+2+3+4 = Total costSell - Total cost = Profit
Officecost
Sellcost
Financialcost
Profit
1 2 3 4 5
Business Plan: A guiding tool for MSE & Network development Page 23
4.6 Cash flows statement:
Fig: Water over flow from the pot if the water flow is more fromupper tube than that of lower tube, again the pot become empty ifthe water flow is less from upper tube than that of lower tube.
Cash flow gives a picture of total amount of receipts andpayments of a business of one year period of time. Ifreceipt is higher than payment it is called surplus and ifreceipt is less than payment it is called deficit. In case ofexcess surplus business makes loss due to idle money.Again, in case of excess deficit, it is not possible to makepayment to the short term recipients. So the amount of cashmoney should be fixed considering maximum profit and theeasy providing money to the recipients. Cash flow statementhelps entrepreneur to take decision about cash money.
Cash flows: It is the picture oftotal amount of receipts andpayments of a business of oneyear period of time.
Surplus: If receipt is higherthan payment it is called surplus.In case of excess surplusbusiness makes loss dueto idle money.
Deficit: If receipt is less thanpayment it is called deficit.In case of excess deficit it is notpossible to make payment toshort term recipients.
Sl. No Description TakaA Receiving cash
1) Cash in hand at the beginning of the year (if any)
2) Sell in cash (total of 1.6)
3) Own capital (4.3b-opening balance)
4) Loan received (4.3c)
5) Others
Total (1+2+3+4+5)
B Providing cash
1) Machinaries, almira, fan, chair and table purchasing (sum of 5 nos. column of 2.3)
2) Cash cost(Material cost:2.4 + material transportation cost:2.5 + labour wages:2.6 or 2.7 + mill cost:2.8 + honorarium:3.3 + office cost:3.5 + product sellingcost:1.7 + provide interest:4.4D or 1 year interest.)
3) Payment of principal loan amount
4) Pre operating cost (total of B and C of 3.5)
Total (1+2+3+4)
Cash in hand at the end of the year (A-B)
Business Plan: A guiding tool for MSE & Network developmentPage 24
At breakeven point, incomeand expenditure is same.
Fixed cost do not fluctuatewith the fluctuation of produc-tion e.g., salary, materials.
Variable cost fluctuates withthe fluctuation of productione.g., cost of raw
Net profit (4.5C)Profit on investmant
X 100Investment (4.2)
Break even point (Tk.)Fixed cost X SalesSales-Variable cost
=
=
4.7. Profit on investment:Profit on investment is a measure of profit per unit of curren-cy. If the percentage is less than the bank interest or any otherinvestment, the business should not be continued.
4.8 Breakeven point:The quantity of production and sales, which do not provideany profit or loss, is called breakeven point. The breakevenpoint helps in advance the entrepreneurs to take decisioneither the business should continue or stop. The businessshould never be continued under the breakeven pointbecause it makes losses.
Sl.No Details of expenditure (Tk)
1. Material cost (total of 2.4)
2. Material transportation cost(total of 2.5)
3. Wages of labour(2.6 or 2.7)
4. Rent of Cold storage/Godown(2.8a)
5. House rent (2.8b)
6. Electricity bill/Kerosene/Candle(2.8c)
7. Entertainment cost (3.5B)8. Telephone bill (3.5C)
9. Stationary (3.5D)
10. Honorarium bill (3.5A)
11. Packing cost (1.7a)
12. Van/Rickshaw fare (1.7b)
13. Bus fare (1.7c)
14. Interest of loan (4.4D)
15. Depriciation (7 columnof 2.2 & 2.3)
16. Write-off (3.5E)
17. Others
Total
(Unit)
LossFixed cost
tsoc latoT
elas latoT
tfiorP)kT( elaS
500450400350300250200150100
500
0 5 10 15 20 25
NoProfit
No loss
Variablecost (Tk.)
Fixed cost(Tk.)
Business Plan: A guiding tool for MSE & Network developmentPage 26
Annexure-1: Income statement of MSE & networkUnion:............................................................................................... Upazilla:..............................................................................................
Name of MSETypes of MSETotal salesProduction costTotal profitLabour cost
1 2 3 4 5 6 7 8 9 10
Profit after labourcost
Profit distributed toother investorsProfit distributed toCBONo of labours
No of OtherinvestorsPer day wage(Labours)Per day profit (CBOmembers)Per day profit (otherinvestors)
No of CBO members
Mgt costProfit after Mgt costTaxProfit after TaxInterestNet profit
Name of MSETypes of MSETotal salesProduction costTotal profitLabour cost
11 12 13 14 15 16 17 18 19 20
Profit after labourcost
Profit distributed toother investorsProfit distributed toCBONo of labours
No of OtherinvestorsPer day wage(Labours)Per day profit (CBOmembers)Per day profit (otherinvestors)
No of CBO members
Mgt costProfit after Mgt costTaxProfit after TaxInterestNet profit
Business Plan: A guiding tool for MSE & Network development Page 27
Annexure-2: Information of Union MSE Network
Union.....................................,
Upazilla.............................Expected service fromLSP(Business service)
AgreedService charge
for LSPs /months
Signature of
MSE
representatives
01
02
03
04
05
06
07
08
09
10
Name of MSErepresentative
& Name of MSE
Name ofpotential
market actors
Expectedprofit
margin/months/member
SlNo
Business Plan: A guiding tool for MSE & Network developmentPage 28
Expected service fromLSP(Business service)
AgreedService charge
for LSPs /months
Signature of
MSE
representatives
11
12
13
14
15
16
17
18
19
20
Name of MSErepresentative
& Name of MSE
Name ofpotential
market actors
Expectedprofit
margin/months/member
SlNo
DCPUKMithapukur Kafrikhal Payrabond Ranipukur Latifpur ChangmariPirgacha Itakumari AnnadanagarPirgonj Mithipur Pirgonj Pachgachi
Uddyog
Gaibandha Shahapara BallomjarPalashbari Hossenpur Mohodipur BetkapaGobindagonj Shibpur Kamardhaho SapmaraGhoraghat ShingraBogra Lahiripara Namuja
ASPES Panchbibi Balighat Atapur
Joypurhat Vadsha Dogachi Puranapoil
Mousumi Naogaon Bokterpur Borsail KirtipurBadalgachi Kola Muthurapur
NDPSirajgonj Soidabad Sialkol BahuliKamarkhand Bhadraghat JhawilRaygonj Nolka
MSP Paba Horogram Hujripara Borogachi Parila Mohonpur Keshorhat Jahanabad Mougachi Baksimuil
TrinamoolChapai N.ganj Baliadanga Maharajpur GorpakriNachol Nachol Nezampur Nachol PShibganj Shahabajpur Monakosha Durlovpur
PCD
Pabna Malonchi Maligasa DapuniaAtghoria Debottor Chadva
Chatmohar Horipur GunaigasaIswardi Solimpur Dashuria Muladuli
SNKS
Puthia Puthia Jeopara ValukgachiBagha Monigram Pakuria BaushaNator Laxmipur Dighapotia ChhatniBoraigram Joari
Sachetan
Charghat Yousufpur Saluya NimparaDurgapur Deluyabari JoynagarBagmara BasuparaGodagari Rishikul Pakri Kakon
CTW
Badargonj Ramnathpur Bishnupur KaluparaTaragonj KurshaParbatipur MominpurFulbari Khoirbari
BRIF
Khansama Vabki Nilphamary Shangolsi Sonaray Etakhola Jaldhaka Khathali Khutamara GolmundaDimla Dimla Sadar Balapara Noutara
SERPDomar Panga mutukpur Boragari DomarThakurgaon Rajagaon Akcha Nargun Atwari Bolorampur Radhanagar
SolidarityKurigram Hollokhana Bhogdanga Ghogadha
ZibikaAditmari Shaptibari Sarpukur
CNRSJamalganj Jamalgonj Fenarbak Beheli Vimkhali
Dharmopasha Dharmopasha Joysree Pikorati
ERA Derai Sharmongal Charnarchar Vatipara RafinogorDakkhin Sunam Patharia P. Birgoan Joykolosh
IDEA Bishwamvarpur Polash Dhanpur Solukabad Fotehpur
Doarabazar Laxipur MannargaonRWDO Sulla Bahara Sulla Hobibpur Atgaon
RangpurDoDo
GaibandhaDoDo
DinajpurBogra
Joypurhat
DoNaogaon
DoSirajgonj
DoDo
RajshahiDo
Chapai NDoDo
Pabna DoDoDo
RajshahiDo
NatoreDo
RajshahiDoDoDo
RangpurDo
DinajpurDo
DinajpurNilphamari
DoDoDo
ThakurgaonDo
Kurigram
DoSunamganj
DoDoDo
DoDoDo
Annexure-3: At a glance MSE and network in LEAF working area, upto 2009
PNGO District Upazilla Union
Bulakipur
AimaRasulpur
Adipur
Kasiram Belpukur
SukhairajapurSouth
Sukhairajapur North Selborosh
Rajanogor
Dakkhin Badaghat
Dakkhin Bardol
Uttar Sreepur
Uttar BardolSWF Do Tahirpur Dakkhin Sreepur Badaghat Tahirpur Balijuri
Lalmonirhat Borobari PanchogramLalmonirhat Mahendranagar
Rajarhat Chhenai Rajarhat ChakirposarDo Gorialdanga
Saidpur Kamarpukur BotlagariNilphamari
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About Intercooperation Intercooperation (IC) is a leading Swiss not-for-profit organisation engaged in international development and cooperation. Intercooperation is both an implementing and an advisory organisation, providing professional resources and knowledge combined with social commitment. Intercooperation's expertise is grouped around three broad working domains:
In all its work, IC seeks to empower the poor and marginalised by supporting gender-balanced, equitable, rights-based development.
Intercooperation supports partner organisations is more than twenty developing and transition countries on mandates from the Swiss government and other donors. In south Asia, Intercooperation is present in Bangladesh, India, Pakistan, Nepal and Afghanistan.
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