Сутність та структура бізнес-плану інвестиційного проекту аграрного підприємства: теоретико-методичний аспект

Abstract

Гуторов А.И. Сущность и структура бизнес-плана инвестиционного проекта аграрного предприятия: теоретикометодический аспект. Рассмотрен понятийный аппарат инвестиционного проектирования: «инвестиционный проект», «технико-экономическое обоснование», «бизнес-план», «инвестиционное предложение». Раскрыты особенности инвестиционного проектирования в аграрном секторе экономики. Обоснованы теоретические и методические основы бизнес-планирования в аграрных предприятиях. Предложено и раскрыто содержание структурных разделов бизнесплана инвестиционного проекта: резюме проекта; предпосылки и основная идея проекта; анализ рынка и концепция маркетинга; сырье и поставки; место расположения, строительная площадка и окружающая среда; проектирование технология; организация и технология управления; трудовые ресурсы; планирование реализации проекта; финансовый план и оценка эффективности инвестиций.

Gutorov O.I. The essence and structure of the business plan of an agricultural enterprise investment project: theoretical and methodological aspect. The conceptual apparatus of investment design including such concepts as “investment project”, “feasibility study”, “business plan”, and “investment proposal” is considered. It is substantiated that the preparation and use of these possible forms of an investment project are associated with different depth of information development for investment decisions. These documents differ in the volume of the information presented, the purposes of their use, the cost of preparation and the submission deadlines. In order to reduce the time spent on the development of an investment project, it is necessary to choose its form in accordance with the stage of negotiations with a potential investor. The peculiarities of the investment design in the agricultural sector of the economy are revealed. The theoretical provisions concerning the model of the business plan of the investment project in agriculture are systematized taking into account the specific features of the branch. The theoretical and methodical principles of business planning at the agricultural enterprises are substantiated. It is established that all investment projects are described with the help of the business plans. This document is used both to coordinate the implementation of the investment idea, and to contact those interested in implementing the idea. The business plan of the investment project is a standard document in which the concept of the real investment project intended for realization is substantiated in detail and its basic characteristics are given. The main function of the business plan is to give a holistic systematic assessment of the prospects of the investment project. The general structure of the business plan of the investment project for the agrarian enterprise is proposed (complete variant). The content of structural sections of the business plan of the investment project is revealed. They are: project summary; prerequisites and main idea of the project; market analysis and marketing concept; raw materials and supplies; location, construction site and environment; design and technology; organization and management technology; human resources; project implementation planning; financial plan and evaluation of investment efficiency.