Staff - qualifications, skills, salaries, Investments and loans - a plan for the necessary investment, the time of their implementation and their cost, the projection of loan needed to complete the planned investments, Timetable for project development - a list of objectives divided into foreground, short-term and long term strategies, target market, product features, price, promotion, distribution, and the necessary resources and relevant factors affecting the success, Financial plan is the most difficult but also the most important stage of the planning process. It is usually drawn up for the next 5 years. The first step should be a monthly or quarterly analyze.
Balance sheet assets This is a summary of financial assets and liabilities drawn up on a given day.
4. Production costs calculation The precise knowledge of the level and cost structure is one of the conditions for success. What is need is a detailed calculation of all variable and fixed costs, as well as the determination of the frontier point of production volume at which there is an equality of the total cost of revenues (the threshold of profitability). 269