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KOSGEB
ENTREPRENEURSHIP DEVELOPMENT
HEAD OFFICE
CONTENTS
1. WHAT IS A BUSINESS PLAN?..................................................................
1 2. USAGE AREAS OF A BUSINESS PLAN .................................... 2 3.
BENEFITS OF A BUSINESS PLAN................................................. 3 4.
EVALUATION OF A BUSINESS PLAN................................................. 4
A- WRITTEN EVALUATION ......................................................... 7
I. BUSINESS PLAN SUMMARY........................................................
7 II. BUSINESS INFORMATION................................................. 8
ROTA
III. STRATEGY AND OBJECTIVES OF THE BUSINESS........... 10
IV. PRODUCT/SERVICE INFORMATION ............................. 11
EVALUATION GUIDE
V. MARKET AND DEMAND STRUCTURE OF THE BUSINESS IDEA.................. 12
VI. MARKETING PLAN............................................... 14
VII. PRODUCTION PLAN........................................................ 16
VIII. MANAGEMENT AND ORGANIZATION PLAN.............. 18
IX. FINANCIAL PLAN ................................................. 19
X. BUSINESS SETUP PROCESS ACTIVITY PLAN.................................21
Ahmet CAN
Assistant Specialist
XI. RISK ASSESSMENT.................................. 22
B- VERBAL EVALUATION ............................................. 23
I. PRESENTATION FORM ...................................................... 23
II.
APPLICABILITY........................................................ 24
5. EXPLANATION OF EVALUATION SCORES.................. 25
March 2004
ANKARA
6. CONCLUSION............................................................................... 27
C- EVALUATION TABLES......................................28
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PREFACE
Therefore, this Guide has been prepared to inform entrepreneurs on how to
evaluate their business plans and to guide the teams evaluating the support
KOSGEB Entrepreneurship Development Center has been operating since 1998
applications made to KOSGEB. It will be a resource that other organizations
and provides services and support to entrepreneurs who want to start a new
conducting similar studies can also benefit from.
business or develop their existing business.
is considered.
One of these services is to introduce the concept of a business plan to entrepreneurs.
The other one is “Entrepreneurship Training” which teaches entrepreneurs to
KOSGEB “Business Plan Guide” was taken as basis in determining the evaluation
topics and subheadings.
prepare their own business plans for the business they want to establish.
is “Business Establishment Consultancy” that provides.
I believe that the Guide will be a useful resource for entrepreneurs and KOSGEB
employees.
Entrepreneurs should set out with a business plan based on sound and reliable
research, foresight and calculations.
It will increase the business's chances of success and will also be a suitable
tool to introduce the business to investors and supporting organizations.
Erkan GURKAN
In many countries, it is mandatory to present a good business plan in order to
benefit from bank loans and the support and services of public and civil
organizations.
In our country, in line with both of the above mentioned purposes, it is necessary
to popularize the concept of business planning and to prepare business plans.
the need to make it a part of entrepreneurship culture
There is.
In addition to the training and consultancy services provided within this
framework, KOSGEB also provides support and services to entrepreneurs or
SMEs that can “create a viable business”.
requests the submission of a “plan” and evaluates the applications within this
framework.
KOSGEB PRESIDENT
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1. WHAT IS A BUSINESS PLAN?
A business plan is a document that includes the entrepreneur's thoughts,
goals, and plans regarding the business and enterprise he or she has
established or is considering establishing. This document is a guide for the
entrepreneur in the process of establishing and operating a business.
A business plan is a file that shows the characteristics and goals of the
entrepreneur, the past and current characteristics of the business, its
expectations from the future, its structure and partners, the customer base it
wants to reach and the characteristics of the markets it targets, the sales and
marketing activities it will implement to reach the target customer, the new
products/services it plans to produce, the business processes for production,
the administrative processes and organization necessary to run the business,
the estimated production and sales plans of the business, the financial
movements of the business, its financial profitability, and the risks and
opportunities it faces.
In short, in its most basic form, a business plan is the process of deciding
what the business needs to do and how it needs to do it in order to be
successful, or at least to survive economically.
The business plan should not be prepared once and then abandoned. When
there are developments that will affect the basic decisions and plans in the
business plan, the business plan should be renewed and kept as a document of
decisions, goals and plans that always guide the business.
2. AREAS OF USE OF BUSINESS PLAN
A business plan provides a logical sense of direction for a company. In
addition to this general purpose, a business plan has several objectives. These
are closely related to its intended use.
In addition to being a guiding guide for a newly established business, a
business plan is also used by established businesses that want to control their
current situation and grow.
The business plan is prepared for the purpose of promoting the business
externally, especially when the business needs external financing, to venture
capital companies, banks, potential partners or universities and public institutions.
the size and complexity of the business in question. While a business plan for
small businesses can be prepared in a short time, for large businesses, the
review of many alternatives and the participation of many people in this process
may cause the time period in which the plan is prepared to be extended.
The business plan is used by those who want to establish a new business,
expand their existing business, offer new products/services, reach new customer
groups, review the production process and increase efficiency, review the
company's goals and set new goals, renew the company's management and
organization system, create the basic financial management structure in their
business, use financial data in management decisions and make new capacity
investments.
Before preparing a business plan, the business must have defined goals
and a vision. Only a business plan prepared in this way can serve as a guiding
guide.
The business plan also has areas of use in the company's relations with its
important external partners. First of all, the business plan should include these
segments, the company's goals, structure and performance.
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A business plan can be used by all businesses, large or small. The process
of preparing a business plan and the results to be obtained vary according to
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It is used to inform about the subject. If there is a need for financial or
non-financial external support for the business, this use becomes even
more important. The business plan is equally important for the support
of existing or potential investors and organizations that provide various
supports.
3. BENEFITS OF BUSINESS PLAN
A business plan has various benefits for a new business or an
established business, depending on their areas of use and purpose.
The most basic benefit of a business plan is that it enables the
determination of the goals of an existing or a future business and their
written form.
A business plan is an important document that determines the
general characteristics of the market and demand for the product/
service to be produced by a newly established business, production,
sales-marketing, financing, management and organization strategies,
the capital required by the business, the expected return, the level of
profitability, and the possible risks and advantages before the business
is established.
Business plan applications have various contributions to the
business development process and institutionalization. These can be
listed in detail as follows; It is a guiding source that facilitates and guides
the decision makers in matters that are vital for the development and
survival of the business, such as making a complete distribution of tasks
within the business, knowing the customer base, demands and
characteristics, having a marketing policy and a marketing plan related
to it, ensuring coordination of sales planning with production and supply
planning, ensuring efficiency in production, determining the reasons for
the existence of partners and employees in the business, having a
realistic budget system, having a financial management infrastructure
established and implemented, and monitoring the profitability of the
business.
In addition to the internal benefits of the business plan listed above,
in its external use, it is also a document that is powerful, enlightening,
generally accepted, allows the business to express itself to the circles it
wants to reach, and reveals its professionalism. A business with a
business plan gains a significant advantage over other businesses when
it needs new partners and financing. Because today, a business plan
prepared for the external promotion of a business for any reason is a
primarily sought-after condition.
The business plan can improve the performance of the business
by identifying the weak and strong aspects of the business, new or
potential problem areas. The business plan emphasizes the strong
aspects of the business, corrects the weak aspects and provides the
creation of development strategies. It conveys the expectations
4. EVALUATION OF BUSINESS PLAN
regarding the performance and priorities of the company to the
management and personnel. It also ensures the consistency of the
In the previous sections, it was explained what a business plan is, in
planning processes of the various departments or units of the company
which
areas and for which benefits it is used. In order to use a business
by coordinating them. In addition, the business plan creates solid
plan
and
obtain the benefits in question, it must first be prepared correctly
measures to measure the performance of the entire company or its
and have certain criteria. From this perspective, it is necessary for the
units or managers. On the other hand, the business plan and the
prepared
business plans to be evaluated in terms of the preparer, user
business plan development process can be used to train and motivate the managers of the
business.
and examiner.
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It is happening. A business plan that does not meet certain criteria will not be
applicable and will be nothing but a waste of time for the business. A business
plan is not a document that can be prepared and archived. As long as the
business is actively operating, it will be renewed with it and it will have a
supporter who will guide it so that it can continue its activities and develop.
For this reason, a business plan
BUSINESS PLAN EVALUATION FORM
:.............................
Business Name
........................................................................................................
Subject of Activity of the Business
:................................
preparation requires serious work, desire and competence. However, a
business plan prepared in this way
................................................................................................
provides benefits.
Name and Surname of the Person Who Prepared the Business Plan
: ................................
................................................................................................
Evaluating the business plan in terms of applicability and realism during
its internal use.
However, business plan evaluation is usually necessary for the promotion of
the business to the outside. When a business presents its business plan to
any credit institution, venture capital company, potential new partners,
universities, public institutions, the relevant institution or person evaluates the
business plan that includes this business idea as well as the business idea
itself and makes a decision about the business accordingly.
Date of Preparation of Business Plan
:
:................................
................................................................................................
Name and Surname of the Person Evaluating the Business Plan:............................
................................................................................................
:................................
Business Plan Evaluation Date
................................................................................................
From this perspective, determining the business plan evaluation criteria and
putting them into a form will make it a useful resource to be used by individuals
and organizations that need to examine the business plan.
The evaluation of the prepared business plan varies depending on the
party making the evaluation. The expectations of the person or institution
making the evaluation from the business plan vary.
evaluation criteria are used. The evaluation criteria we have given as an
example in this study have been prepared in a way that can be used as a set
of general criteria by all parties who have to examine the business plan.
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4. Have the short and long-term
goals of the business, the
A- WRITTEN EVALUATION (80% OF THE TOTAL)
I. BUSINESS PLAN SUMMARY
Question
EVALUATION
CRITERIA
Point
Given
Point
Comments
strategies developed to
achieve these goals, and the
competition (general information on
the sector/sub-sectors) analysis been
mentioned?
1
Value
1. What is the purpose of the business plan?
It was announced that it was prepared
Has sufficient information been
provided about the business
idea? Have the expected
1
results of this process been defined?
5. Have the developments (social,
economic, political and
technological) and trends in products/
services related to target customers
and markets been examined?
1
Total Points
5
2. The education level of the entrepreneur, the
business/business of the entrepreneur
the reason for being in
life, past successes, what he/
she offers or wants to offer
to customers
Have the targeted products/
services and their
potential for development been
specified?
3. Is the business plan summary
concise, understandable,
comprehensive, and convincing
to the reader that the business
plan is well prepared?
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II. BUSINESS INFORMATION
1
Question
EVALUATION
CRITERIA
Point
Value
1. Have the business's field of
activity, current customer groups
and product/service
development efforts been explained?
2
2. The business to be established
1
the processes that the business
will experience since its
establishment, future projections
and business plan
Is the target location specified as
a result?
1
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Given
Point
Comments
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III. STRATEGY AND OBJECTIVES OF THE BUSINESS
3. The place of establishment of the business,
1
Has the legal model and
partnership structure been specified?
EVALUATION
CRITERIA
Point
Value
4.A) What kind of permits and licenses
are required for the newly
1. The business has a vision and
Does it have a mission? Are
the goals stated clearly and
realistically?
established business, which
institutions will be applied to, the
establishment period and the establishment
is the cost stated?
Question
1.5
1
2. Have short, medium and long-
4.B) Established business and
term goals been specified? Are
these goals measurable,
attainable and logical in relation
to the basic and support functions
of the business?
Have the measures required
by law (health, safety, etc.) for
employees been
mentioned?
5
Total Points
1.5
3. Are the short-, medium- and longterm goals supported by the
remaining sections of the
1
business plan?
4. Short and medium term goals are
detailed, measurable, achievable
and logical regarding
the basic and support
functions of the business.
are the targets?
1
5
Total Points
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Given
Point
Comments
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V. MARKET AND DEMAND STRUCTURE OF THE BUSINESS IDEA
IV. PRODUCT/SERVICE INFORMATION
Question
EVALUATION
CRITERIA
Point
The value of
1. Have the features of the products/
services to be offered, the areas in
which they are used, and the
2
advantages and benefits they
offer to the user been specified?
2.Does it have any
advantages or innovative aspects
compared to similar products/services
in the market?
1.5
What will be done to meet these
criteria?
Comments
Point
The value of
1. Basic, potential and target
customer distinctions have been made
Have the general
4
characteristics of demand in the
target delivery area (demographic,
socio-economic, cultural)
been investigated?
2. Are the sectors and sub-sectors in
which the business operates
clearly defined?
From past to present
process, future trends and
sensitivity of the sector to
3. The standards and criteria that the
products and services to be
offered must comply with are specified.
Given
Point
Question
EVALUATION
CRITERIA
1.5
3
economic, social and technological
developments were examined.
Is it?
has it been explained?
3. Have the basic characteristics of the
5
Total Points
3
markets with which the business
interacts been researched?
4. Important actors in the sector
specified and their market shares
expressed numerically?
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2
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Given
Point
Comments
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VI. MARKETING PLAN
5. Have the market size of the sector
and sub-sector and
their place in the country's economy
been expressed numerically?
EVALUATION
CRITERIA
7. Entry and exit to the sector
Have the inhibitory factors and
measures to be taken in this
1
regard been determined? Are these
measures appropriate?
8. Has a study been conducted on the
size of the demand for the
product/service? Are the methods
and data used in demand estimation
realistic? Has it been stated
in which stage of the economic
life of the product/service
market (start-up, growth,
maturity, decline)?
3
Point
Value
2
6. Has it been
investigated on what basis
2
customers in the business's
presentation area make their
consumption decisions (price, quality, access)?
Question
1.Have the firm's
strengths and weaknesses vis-àvis its competitors been
analyzed in detail? Has a
plan been made to strengthen
the weaknesses?
2
2. How to introduce products/
services to customers
(marketing, sales, advertising,
promotion, publicity)
have been decided? Are
these promotional activities
effective ways to reach the target
customer?
2
3.Available for product/service
Is there information about
distribution channels? Is there a
method planned to deliver
products/services to customers?
Is this method realistic?
2
4.Products/services to the customer
Has the location factor been
considered in transportation?
2
20
Total Points
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Given
Point
Comments
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5. Have the desired customer
group, market share and
market size been specified?
Are these realistic?
2
VII. PRODUCTION PLAN
EVALUATION
CRITERIA
6. Is there a pricing policy
for the product/service, a price
determined for the final product?
Is there a profit rate determined for
the unit product/service?
Is this ratio in line with
market averages?
Question
Point
Value
2
7. A sale for the product/service
Have forecasts been made
and are these forecasts
consistent with the
market and demand structure?
1.Production planning has been done
Does this plan include a feasible
solution considering the
sales plan and demand
forecast, capacity specifications
and selection, raw
material supply plan, labor
utilization, and financing sources?
2
1
2. Workflow that includes the basic
production processes of the business
Has a scheme been prepared?
8.Is after-sales service required?
2
Does this scheme include the flow of
1
Have adequate solutions been
developed for these?
production, materials, information
and the time required for these?
3. Have all factors that will affect
9.Strategic marketing
Will the plan be sufficient to achieve
the estimated sales amounts?
the selection of the workplace
1
required for production been examined?
Are the required specifications
2
and costs adequately stated?
15
Total Points
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Given
Point
Comments
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VIII. MANAGEMENT AND ORGANIZATION PLAN
4.Product/service process design
Have alternative methods been
evaluated? Does the selected
method reflect the
integrity of the business plan?
1
EVALUATION
CRITERIA
Question
Point
Value
5. Has an optimum plan been made
considering the production plan,
order lead time, shipping costs, and
advantages of bulk purchases?
1
2
1. An organizational chart that
includes task groups that
perform the basic and support
activities of the business.
has it been done?
1
2. Management staff, their
6. Raw materials and auxiliaries
Adequate research has
been conducted on suppliers
of materials
Have unit costs been
calculated?
duties, authorities and responsibilities
Have the CVs and
1
qualifications of the current
managers been specified?
1
1
3. Human resources management,
personnel training needs
Has a training program been
established?
4. The need for workforce
1
7. The work that constitutes the production workforce
Have the labor force
qualifications, where they will
be supplied and unit costs
been determined?
development parallel to the growth
10
Total Points
in product/service production capacity.
has it been detected?
5
Total Points
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Given
Point
Comments
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3. Business cash flows are calculated
IX. FINANCIAL PLAN
in accordance with the elements
1
such as income-expense, taxes, etc.
Question
EVALUATION
CRITERIA
Point
Value
1. A) The initial investment and working
capital amounts required for the
establishment of the
business and their sources.
3
Is that so?
4. Working capital requirement
correctly calculated
1
5. Has the distinction between fixed
and variable operating expenses
been made correctly?
3
6. The starting point
calculated?
3
7. As a result of profitability analysis
Are the investment payback period,
profitability rate, and net present
value at the desired level for
alternative investment instruments?
1.B) Are there balance sheets and
income statements for the
last three years for
existing businesses? Do these
statements support the business plan goals?
2.Do product/service sales revenues
comply with the estimated sales
plan? Do operating expenses
cover all operations and
activities described in the
business plan?
Is the distribution of sales revenues
by period in line with the
targets?
Comments
Is that so?
Has it been specified? If
there is a need for credit, the
conditions under which it can
be obtained have been investigated.
Has a repayment plan been
made for the loan?
Given
Point
3
8. When making the financial
projection of the business,
possible changes in factors such as
inflation, interest rates, etc.
2
Have the changes been taken
into account?
3
9.All financing plan
Have the basic assumptions and
changes been clearly
explained?
1
20
Total Points
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XI. RISK ASSESSMENT
X. BUSINESS SETUP PROCESS ACTIVITY PLAN
Question
EVALUATION
CRITERIA
Point
The value of
1. Have the details of all activities
prior to the business establishment
process and the time
Comments
Question
Point
The value of
1. The business plan includes
the risk factors that may arise for the business.
1.5
relationships between these
activities been determined?
2. Has the actual start-up time of
the business been determined?
Given
Point
EVALUATION
CRITERIA
1.5
(demand, competition,
cost)? Have these
elements been
determined realistically?
2.5
2. Is there an alternative plan against
possible risk situations?
2.5
Total Points
5
3. Is it specified when, how, by whom
and how often marketing
1
activities will be carried out?
4. All activity plans are realistic,
applicable and in line with the
1
business plan described in the business plan.
is it reflective?
Total Points
5
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Given
Point
Comments
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B- VERBAL EVALUATION
II. APPLICABILITY
(20% OF THE TOTAL)
I. PRESENTATION FORM
Question
EVALUATION
CRITERIA
Question
EVALUATION
CRITERIA
Point
Value
1. Does the business plan present
the information in a clear, concise,
understandable and meaningful
order?
10
2.Does it have a reassuring and
professional image?
10
3. Is the knowledge about
the sector sufficient?
10
Given
Point
Point
Value
Comments
8
1. Industry Opportunities: Can it
clearly explain the needs of the
market and how these needs can
create an advantage?
8
2. Competitive Difference: Can
the company convincingly
present an
innovation/uniqueness/feature
that will create a competitive difference?
8
3. Management Success: Is the
management team strong
4. The impression of being willing
10
and answers questions
effectively?
enough to develop the business and
turn risks into opportunities?
5. Does it have the feature that can
attract the attention of the
investor or the reviewer?
10
4. Financial Understanding:
Does the team have
a true understanding of the
financial needs of the business?
8
5. Investment Potential: Subject of
activity, investment decision
8
6. Contribution to highlighting
10
important issues in the plan
is he crying?
60
Total Points
Does it have real investment
opportunities that will enable it
to be given?
40
Total Points
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Given
Point
Comments
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5. EXPLANATION OF EVALUATION SCORES
The business plan is evaluated in two separate stages, written and verbal,
in the business plan evaluation form above.
In the written section, various questions are asked about the content of the
business plan under the main topics covered in the business plan. Each topic
is given different weights according to its importance in the business plan, and
the written section is evaluated out of 100 points.
The market and demand structure of the idea is 20 points, the marketing plan
is 15 points, the production plan is 10 points, and the financing plan is 20 points.
Since they are priority topics, their weight in the written section is different from
the others and constitute 65 points of the written section evaluation. Apart from
these main topics, the business plan summary receives 5 points, business
information 5 points, business strategy and goals 5 points, product/service
information 5 points, management and organization plan 5 points, business
establishment process activity plan 5 points, risk assessment receives 5 points
and constitutes 35 points of the written section evaluation.
The written evaluation of the business plan has an 80% share in the total
evaluation.
In the oral evaluation of the business plan, the presentation style and
applicability of the business plan during its oral presentation are evaluated.
The oral section is evaluated out of 100 points, accordingly; presentation style
receives 60 points, applicability receives 40 points. The oral section has a 20%
share in the total evaluation.
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Written section topics at the end of the evaluation
will be scored and totaled and 80% of this total will be taken and written
The total score of the section will be reached. In the oral section, each topic will
be scored in the same way, and 20% of the total oral score will be taken to obtain
the total score of the oral section. Then, the scores obtained from the written and
oral sections will be added and the Business Plan Evaluation will be finalized.
It is possible.
After the scoring, the person or organization conducting the evaluation may
submit additional comments and opinions about the business plan in writing, if
deemed necessary.
Opinions and Suggestions: ......................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
......................................................................................................
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C- EVALUATION TABLE
I. WRITTEN EVALUATION (80% OF THE TOTAL)
6. CONCLUSION
EVALUATION CRITERIA
In this study, it is stated that an existing or newly established
business needs to have a good business plan in order to be successful
in business life, to develop and to be valued by the business community.
1
The business plan varies according to the size of the business and
its content is different, but it must meet certain criteria and produce
solutions in order to be generally accepted. However, a business plan
prepared in this way
may be subject to evaluation.
This business plan evaluation guide has been prepared to cover all
processes of a business in general. What is really important is to interpret
the evaluation correctly by making information on this subject. Therefore,
owner
by people
the business
plan evaluation
process requires at least as much
knowledge and effort as the business plan preparation process. Business
plan evaluation, the presence of deficiencies in the business plan
In such cases, it also has a guiding nature in correcting these deficiencies.
As a result, the Business Plan Evaluation Guide is a quality,
applicable, needs-based tool for entrepreneurs, businesses, investors,
credit institutions, and public institutions.
It is hoped that this will be a useful guide for use in preparing affordable
business plans.
POINT
VALUE
5
BUSINESS PLAN SUMMARY
2 BUSINESS INFORMATION
5
3. STRATEGY AND
GOALS
5
4 PRODUCT / SERVICE INFORMATION
5
5
20
MARKET AND BUSINESS IDEA
DEMAND STRUCTURE
6 MARKETING PLAN
15
7 PRODUCTION PLAN
10
8 MANAGEMENT AND
ORGANIZATION PLAN
5
9 FINANCIAL PLANS
20
10
5
BUSINESS STARTING PROCESS
ACTIVITY PLAN
11 RISK ASSESSMENT
5
TOTAL SCORE
100
GIVEN POINTS (..........)X0.80
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GIVEN
POINT
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II. ORAL EVALUATION (20% OF THE
RESOURCES
TOTAL)
EVALUATION CRITERIA SCORE
VALUE
1 PRESENTATION FORM
60
2 APPLICABILITY
40
TOTAL
GIVEN
POINT
• Business Plan Guide for Entrepreneurs, KOSGEB
Publications, 1998
• Business Plan Guidance Notes for Business Development Centers,
100
Wolsey S., KOSGEB – ÖSDP, 2003
GIVEN POINTS (..........) X 0.20
• SME Analysis Training Lecture Notes, KOSGEB, 2003
IV. EVALUATION RESULTS TABLE
WRITTEN AND ORAL ASSESSMENT GIVEN POINTS I. WRITTEN
ASSESSMENT II. ORAL
ASSESSMENT
TOTAL
CONCLUSION
EVALUATION TABLE
91 / 100 POINTS The business plan meets all the required criteria A
71 / 90 POINTS The entrepreneur's work on the issues that are highlighted
B
must revise its plan
41 / 70 POINTS The business plan is insufficient, it should be
reviewed and prepared again.
C
0 / 40 POINTS Business plan failed
D
A- VERY GOOD
C- MEDIUM D- WEAK
B- GOOD
A- SUPPORT IS GIVEN
B- SUPPORT IS PROVIDED AS A RESULT OF REVISION
C- SUPPORT IS PROVIDED AS A RESULT OF THE RE-PREPARED BUSINESS PLAN
D- NO SUPPORT IS PROVIDED
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