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Business plans of a social nature. Social entrepreneurship in Russia: development, support and ideas

To consider the possibility of financing OJSC "Development Bank of the Republic of Belarus" investment project the applicant must provide a business plan for an investment project that meets the requirements of the Rules for the development of business plans for investment projects, approved by Decree of the Ministry of Economy of the Republic of Belarus dated August 31, 2005 No. 158. For investment projects involving investments in infrastructure (engineering, social, environmental, transport ) and not related to the receipt of profit (income) (non-commercial investment project), it is allowed, when justifying the initiator (management body), to present a feasibility study of the investment project (hereinafter referred to as the feasibility study), developed in accordance with industry specifics and (or) international approaches, or an approved investment justification in lieu of a business plan. When issuing loans for the purchase of goods for their transfer to financial lease (leasing), a forecast calculation of cash flows is provided.

Business plan tables are compiled in accordance with the form of Appendix 4 of the Rules for the development of business plans for investment projects, regardless of the cost of the project and the government support measures provided. In this case, the investment proposal, the passport of the investment project and the calculation of the payback of state support are not drawn up.

Taking into account the specifics of the types of economic activity and the specifics of the current (operational), investment and financial activities of the organization and (or) project, individual calculation tables of the Rules for the development of business plans for investment projects, if necessary, can be changed or supplemented with rows (columns), and the names of the indicators clarified. In addition, in mandatory the business plan must contain monthly calendar schedule implementation of the project, indicating the deadline for putting the facility into operation, the monthly loan repayment schedule of the Development Bank of the Republic of Belarus OJSC. When attracting loans from other banks, investors, or government support to finance a project, information about the adoption of appropriate decisions and the conclusion of agreements for the allocation of funds, the volume of disbursed resources at the time of development of the business plan is indicated.

The presented business plan for the investment project should allow OJSC Development Bank of the Republic of Belarus to carry out a full and comprehensive analysis in the following areas:

analysis of the project implementation strategy, its technical and technological feasibility, the objectivity of the financial and economic calculations carried out and the resulting final indicators;
analysis of markets for products (works, services) under the project, its competitiveness, sales strategy;
analysis of the effectiveness and financial feasibility of the project, currency return;
project risk analysis.

As part of the analysis of the project implementation strategy of OJSC Development Bank of the Republic of Belarus, the following main issues are considered:

goals and objectives of the project (development of new types of products, increasing production volumes, improving the quality and competitiveness of products, reducing costs, etc.), their compliance with programs approved by the President of the Republic of Belarus and (or) the Government of the Republic of Belarus;
the validity of proposals for the development of new types of products (services), taking into account its economic and social significance, the availability of design and technological documentation, the enterprise’s experience in the production of similar types of products, the location of the project, taking into account the geographical location, existing infrastructure;
the state of existing production capacity and the validity of the need for additional production capacity;
elaboration of technical and technological issues of the project, compliance of the production program and logistics provided for in the business plan with the characteristics of the equipment to be purchased and the solutions included in the design and estimate documentation;
the validity of the choice of suppliers of equipment, technologies, contractors (documents on the results of tenders for the supply of equipment, etc.) and the planned volume of investment for the project;
the validity of the requested loan amount, based on contracts, agreements, design estimates, etc.;
the correctness of financial and economic calculations, their compliance with legal norms.

As part of the analysis of sales markets for products (works, services) under the project, Development Bank of the Republic of Belarus OJSC assesses the capacity of markets, prospects for their development, production and consumption balances, main competitors, competitiveness in terms of price and quality parameters, product sales channels and other issues . The corresponding section of business plans for investment projects may contain a number of tables: according to analysis external environment at the macro level, review and trends in industry development (including analysis of opportunities and threats), alternative scenarios for changes in sales markets, product competitiveness and marketing analysis(PEST analysis, SWOT analysis, Porter’s five forces analysis and other techniques). OJSC "Development Bank of the Republic of Belarus" welcomes the submission of a separate document - marketing due diligence, which includes a study of the system of measures of product, pricing and communication policies, the system of promoting goods aimed at harmonizing production with the market situation and ensuring sustainable sales.

Analysis of the economic efficiency of an investment project is carried out according to the following indicators:

simple payback period of the project;
dynamic payback period of the project;
internal rate of return;
added value per person working on the project.

The criterion for assessing the payback period of an investment project is the weighted average standard service life of fixed assets introduced under the project, as well as the period from the moment of initial investment in the project until the commissioning of the designed facility. At the same time, if the dynamic payback period exceeds the specified period, the investment project is classified as ineffective.

The criterion for assessing the internal rate of return for a project is the discount rate defined in the business plan of the investment project. If the discount rate exceeds the internal rate of return, the investment project is considered ineffective. Moreover, if a long-term loan is the prevailing source of financing for a project (occupies 60% or more in the structure of sources of financing for an investment project), in order to recognize an investment project as effective, the internal rate of return must exceed the interest rate on a long-term loan.

Added value per person working on a project is an indirect indicator characterizing the effectiveness of the project. The value added per person working on the project is assessed based on the annual value this indicator, determined upon reaching the maximum load of fixed assets introduced under the project, in comparison with the threshold values of annual added value per one average employee for the main types of economic activity established by the legislation of the Republic of Belarus, but not less than an amount equivalent to 16.6 thousand dollars. USA in the absence established by law Republic of Belarus threshold value.

Analysis of the financial feasibility of an investment project is carried out on the basis of the sufficiency of own sources, borrowed and attracted funds to finance the project within the planned time frame, as well as the possibility of repaying attracted long-term loans and other obligations in full within the prescribed period. At the same time, the attraction of each source of financing must be justified in the business plan of the investment project. At the same time, the cumulative cash balance according to the table “Calculation of cash flow for the organization” of the business plan of the investment project must have positive values for each period (year) of the investment project. Also, the debt coverage ratio must exceed 1.0 for each period (year) of the investment project, except for the case when the business plan of the investment project justifies the possibility of repaying long-term loans and other long-term debt obligations from sources other than net income.

The currency return on investment projects is determined on the basis of the table “Calculation of the flow of funds for export-import operations (currency return on the project)” of the business plan of the investment project. An investment project is considered to be currency-paying when a positive cash flow balance in free convertible currency from the current (operating) and investment activities of the project is achieved, while the currency-payback period should not exceed the accepted horizon for calculating the business plan of the investment project. At the same time, the values of the balance of cash flow in free convertible currency for export-import operations on an accrual basis for the organization, taking into account the project, as a rule, in each period (year) of the project should be positive, which indicates the presence of a sufficient amount of revenue in foreign currency remaining with the borrower after its mandatory sale to fulfill obligations to OJSC Development Bank of the Republic of Belarus.

When analyzing the main types of project risks that may arise during its implementation, Development Bank of the Republic of Belarus OJSC evaluates:

organizational risks (the ability to complete the main stages of the project on time, the availability of qualified management personnel);
production risks (the ability to ensure continuity of the production process, production of products in planned volumes and required quality);
technological risks (degree of technology mastery, reliability and maintainability of equipment, availability of spare parts, additional equipment, availability of tools, participation in installation and training of invited specialists);
financial risks (assessment of the current financial position of the organization implementing the project, the likelihood of project participants failing to fulfill their financial obligations, the consequences of possible insolvency of other project participants);
economic risks (assessment of the risk of a decrease in demand for manufactured products and the possibility of diversifying their sales markets, the project’s resistance to increased prices and tariffs for material resources, deterioration of the tax climate, the likelihood of an increase in the cost of construction and installation work and equipment, and the occurrence of unaccounted costs).

Social entrepreneurship is one of the types of business activities whose main goals are to help people and work with their problems. This type of business differs from pure charitable activity in the ability of projects to be self-sustaining and make a profit.

Small businesses and socially oriented organizations can be active in various directions, working within the framework of socially beneficial projects in the field of healthcare, agriculture, service provision, education, etc. Today it is impossible to give an unambiguous definition of social entrepreneurship, because it is a multifaceted phenomenon that relates to many areas of human life. The shortest and most succinct may sound like this: “Receiving profit from helping other people.”

The main meaning of social entrepreneurship is that a businessman is an independent, independent entity who has the opportunity to carry out charitable activities based on his own capital.

There are several features that characterize social entrepreneurship

focus on people's problems;
the presence of new solutions (since the usual traditional ways problem resolution becomes ineffective);
replicability (the ability to share experience with other organizations around the country and the world);
self-sufficiency (independence from sponsor support);
the possibility of making a profit (it is necessary to support and stimulate the development of the project so that it generates income and meets the needs of its owner).

The main feature of social entrepreneurship organizations is that they promote change in society and are characterized by three components:

Identification of injustice expressed in the marginalization or suffering of certain groups of citizens who are in dire need of material resources or political support to achieve a prosperous existence through transformation.
Finding opportunities to achieve well-being for any group in society suffering from injustice - with the help of inspiration, a creative approach to the problem, active decisive action and the courage of an entrepreneur.
A gradual process leading to the establishment of justice, which becomes a factor that alleviates the suffering of some people through “the creation of a stable ecosystem in a new equilibrium.” This contributes to achieving a prosperous existence in the future for this group of citizens, as well as society as a whole.

Very often, solving problems with the help of social entrepreneurship brings more effective results than those achieved by charitable non-profit organizations or the government using their standard algorithms.

We can list the main advantages of commercial socially oriented enterprises compared to government agencies:

A high degree of involvement in the entrepreneur’s process and his motivation to achieve success from the organization’s activities.
Government agencies have the opportunity to delegate some powers to socially oriented businesses, thereby reducing their administrative costs and time resources allocated for the implementation of programs: from development to implementation of a real-life project that can provide assistance to a certain group of people in need of support.
Social entrepreneurship organizations take on the role of establishing a balance between citizens with different levels of social well-being. Thanks to the activities of entrepreneurs and their socially oriented organizations, the state is able to monitor the effectiveness of regulating the balance within state control and at the same time, transfer the issues of finding new solutions to the problems of modern society to the level of socially oriented business.
The high level of competition among organizations of this type contributes to the fact that the most active companies focus on their specific goals and try to achieve them most effectively.

Main types of social entrepreneurship

Main types and areas of activity of social entrepreneurship:

Using a zero-waste production method (recycling waste), having a positive impact on environmental conditions (for example, the Indian plastic waste recycling company Concerve).
Reducing the criminal component in society (for example, the French youth sports organization Emergence).
Help and support for those who find themselves in difficult living conditions (for example, the French enterprises Jardins de Cocagne in the agricultural sector for employing the long-term unemployed).
Providing services for low-income citizens (for example, the American organization American Family).
Issuance of mini-loans to small businesses (for example, Kiva.org, a global Internet platform that is not part of the Ashoka Foundation database).

Platform

This model assumes that the owner of a socially oriented business organizes a platform for information exchange and becomes an intermediary between small producers and consumers. For example, the Nizhny Novgorod Crafts Gallery allows craftsmen to regularly participate in exhibitions and fairs where they can sell their products. This model is very convenient for a small manufacturer who has difficulty finding buyers on his own.

Market access

This model is implemented in practice by the company “Art Crafts” - it purchases products from small manufacturers in order to sell them on its trading platforms.

Employment

This model involves caring for vulnerable groups of the population: for example, training and employment of people with disabilities disabilities. A good example is the Center for Rehabilitation of Disabled People "Berezen" (Tula).

Access to a product or service

In this case, social entrepreneurship takes on the role of filling in market deficiencies or gaps and offering consumers access to a specific group of goods or services if customers are willing to pay for it. An example of such a model is the Bumper book bus, which delivers books to the end consumer anywhere in the city at the lowest prices.

Charity

This model involves the free purchase of a service or product. In addition to the seller and buyer, there is a third party who finances the project. For example, the Perspektiva-NN organization, which provides classes for parents with children with serious problems with vision. Services are provided free of charge or for a purely symbolic fee. This organization is financed by the regional budget and is included in the list of organizations providing social services.

4 Profitable Business Ideas for Social Entrepreneurship

Profit is no longer the only driving force. According to Richard Branson, there is new look business, which he proposes to call “capitalism 24,902” (that’s how many miles the length of the equator is). The meaning is simple: every businessman is responsible for both people and the planet.

The editors of the magazine "General Director" gave several examples of companies of the new era.

What are the stages of the social entrepreneurship process?

In the structure of the social entrepreneurship process, upon closer examination, five main stages can be distinguished:

Search for opportunities (to solve problems and meet the needs of those in need).
Development of a development concept (identification of benefits, creation of new products, identification of the market).
Acquisition of resources that are necessary: finances, specialists, knowledge, experience, skills, competencies.
Launching and improving the enterprise (determining results, growing and enlarging the organization).
Achieving the goal (merging with other companies, expanding the company, formulating new tasks, solving them and closing the organization).

For any organization working in the field of social entrepreneurship, it is important to understand two main factors according to which its activities are structured: firstly, the solution of problems relevant to society, and secondly, the receipt of monetary income. The essence of entrepreneurship is social sphere lies in the balance of these two factors. With proper and successful development, such organizations contribute to the strengthening of public relations and their gradual and sustainable development.

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Social entrepreneurship project ideas

There is no shortage of ideas for social entrepreneurship these days. On the contrary, in lately There are many creative and non-standard proposals. In this area there is wonderful opportunities for creativity and bold experiments. The most important thing is not to forget about the main goal of this activity - helping people in need. Below we offer an overview of ideas already implemented in practice.

Idea 1. Eco-packaging. The well-known plastic bag takes a very long time to decompose: it takes about two hundred years. Every day we throw it in the trash huge amount packages in which we buy dairy products, juices, frozen vegetables, sausages. Huge mountains made of plastic bags will soon become a terrible “decoration” of our planet if we don’t think about it and stop such thoughtless behavior. This is exactly what the creators of environmental packaging want to prevent - they use completely different materials to store goods: paper and cardboard, which completely decompose within two years, which is a huge advantage compared to polyethylene. Unfortunately, an environmentally friendly alternative has not yet been found plastic bottles. However, even the fact that today you can find environmentally friendly packaging made from paper and cardboard on the market is already a huge achievement.

Idea 2: Recycle plastic. Modern people use a huge number of plastic products: bags, bottles, cans, films, boxes, etc. The negative aspects of such packaging are not only the deterioration of the environmental situation, but also the waste of resources. Tons of bottles end up in landfills every day, but just as much new material is used by factories to make new ones. It is important to stop and start reusing plastic waste: modern technologies make it possible to produce packaging, bristles for brushes, building materials and much more.

Idea 3. Rural tourism. These days it has become a fashionable activity among residents big cities. New generations born and raised in urban environments may have never seen a live cow or know how potatoes grow. For such people, a trip to the countryside becomes a real adventure. They are ready to pay for such entertainment: milking a cow, collecting eggs, helping their grandmother in the garden. The mental state of the average metropolitan resident leaves much to be desired, so clean fresh air, physical labor makes people healthier, restores depleted emotional balance, and for villages and villages such ecotourism is an excellent opportunity for development.

Idea 4. Educational computer games. Children are big fans of various games on modern gadgets, and their creation is a profitable business. However, you can combine business with pleasure: create educational and educational games. For example, in the format of computer developmental games, you can learn foreign languages or master business skills, for example, touch typing using the ten-finger writing method. Using special applications you can study school subjects. In addition, there are many excellent opportunities for social role-playing games in order to acquire skills for harmonious interaction with the outside world and other people.

Idea 5. Center child development or private kindergarten. This type of social entrepreneurship brings considerable benefits to families where both parents work and they have no one to leave the child with (getting into a municipal kindergarten today is not easy) or there is not enough time for the qualitative development of his creative abilities. In this case, private kindergartens or development centers come to the rescue - they usually have small groups, which allows you to save high quality services provided and provide an individual approach to each child. The advantages of such organizations are also that they are modernly equipped and offer effective programs development. The downside for some families may be the high fees for such quality services.

Idea 6. A club dedicated to healthy image life. Today it is very fashionable to be slim, well-groomed, watch your diet, play sports, and spend your free time actively. On the one hand, these are the requirements of the time, on the other, many people dream of being like this. However, doing all this alone is not particularly interesting, but if there is a community of like-minded people, it will help you stay in good shape and motivate you to further work on yourself. For a certain fee, people can receive a company of similar interests, high-quality service, and the opportunity to spend their leisure time in an organized and healthy manner.

Idea 7. Crowdfunding or collective financing of projects. Modern look of creation own business for voluntary contributions from those who are interested in this or simply support the idea. The size of the contribution is not limited, everything happens strictly according to the capabilities and desires of the one who wants to financially support this or that idea. Detailed information You can find information about such programs on the Internet. Many successful startups started this way. As a rule, projects of this kind are born in the field of culture, journalism, art and cinema.

Idea 8: Providing support(training, retraining and employment) for people who find themselves in difficult living conditions. There are many such citizens in society these days. These include former prisoners, single mothers, individuals who have been subjected to violence, as well as those who are undergoing rehabilitation after treatment for drug and alcohol addiction, people with disabilities. All these categories of citizens experience difficulties finding work. As part of social entrepreneurship, you can open an agency that will specifically work with such people, help them with training, with mastering simple professions that can help them get on their feet, gain financial independence, and feel like full-fledged members of society. What is the advantage here for an entrepreneur? The fact is that, as a rule, people who have experienced difficulties in life and received a new chance highly value their newfound well-being and take their responsibilities very responsibly, without having excessive demands on employers.

Idea 9. Dating club for single people. Activities in this area will always be relevant in any society: it is much more difficult for single older people to get acquainted on their own and find a partner for life. The forms of such social entrepreneurship can be very different: a marriage agency, interest clubs, dance evenings “for those who are for...”.

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How to evaluate the results of socially oriented entrepreneurship

In the field of social entrepreneurship, it is necessary to evaluate results. There are many ways to do this; here are a few of the most common:

Valuation of social results

Estimates of this kind are encouraged by investors or donors, since they calculate the costs that society is forced to incur in order to cope with crime, poverty, dependence on narcotic substances and other types of problems of modern society, can make their economic contribution to solving these problems more visible and tangible. Examples for such results might be:

Increasing the income (reducing expenses) of those who received assistance in the form of services from a socially oriented enterprise. This factor measured after assistance is provided, or over a certain period of time.
Changes in the level of costs and profits of other people as a result of changes in the financial situation of participants in socially oriented programs.
Reducing public costs by reducing the need for certain categories of citizens to receive support from the state through the provision of assistance from social enterprises.
Falling demand for specialized services;
An increase in public profit due to the fact that the number of employed citizens who have received support from social enterprises increases, as a result of which their personal well-being increases.

There are two approaches to measuring valuations:

Cost-effectiveness analysis (CEA). Used in cases where the results social activities for some reason cannot be expressed in monetary terms or are reflected in other units of measurement (for example, “number of years saved”, “all who are graduates high school"). If the results are presented in different units measurements and it is impossible to combine them and determine the overall effectiveness, it becomes necessary to use cost-benefit analysis.
Cost-benefit analysis (CBA) is a method that allows you to identify the relationship between costs and various results of social activities. Using this analysis, the net benefit for both society and individual stakeholders can be seen. The advantages of this method are that it helps you take more effective solutions in relation to social results, set the right priorities and plan funding. The disadvantage of such analysis is its inability to provide a broad assessment of the full range of social costs and benefits.

The main difference between different approaches to assessing the results of socially oriented activities is the definition of what a social result is, exactly how costs are calculated and how both of these concepts are expressed in monetary terms or in natural units.

The main drawback in the process of applying these indicators is the need for serious expenses for implementation: time, money, intellectual, etc. This aspect does not allow these methods to be widely used in the field of social entrepreneurship.

Flexible valuation methods

Social entrepreneurship needs more pragmatic and flexible methods in terms of goals and measurement of results. Methods are needed that do not require the investment of financial and time resources.

For example, international association Acumen has developed a special system of “Lean Data” methods so that it can measure the degree of effectiveness of enterprises in the field of social entrepreneurship.

It helps to make the process of collecting information about the company’s clients (beneficiaries) easier, as well as to optimize the analysis of the collected information and the use of its results when making decisions:

Cooperation. The Lean Assessment system examines what changes the leaders of social enterprises would like to see, after which it conducts general work to collect information that should help find answers to key questions.
Attention to the client (beneficiary). Lean Data explores the opinions and wishes of social enterprise customers so that organizations can carry out their activities to more efficiently and purposefully produce products and services in accordance with the needs of beneficiaries.
Benefit from the information collected. Lean Data does not create reports for investing companies, but is dedicated to helping social enterprises get the most complete information from customers and thus contribute to better decisions.
Economical. Lean Data uses modern information technologies in its work, which allows it to obtain information from clients quickly, while spending minimal time and financial resources to carry out its research.

Unified standard for managing socially-oriented activities

Some experts and practitioners believe that the creation universal method Measuring the results of social activities is impossible due to the fact that the problems of society are very diverse, as well as the activities of socially oriented enterprises. The optimal solution in in this case would be the creation of uniform recommended indicators, universal for most socially oriented organizations.

It is these considerations that led the European Commission to create a standard for measuring social impact, which is used as a guide by many organizations and their funding agencies. This standard is based on the Social Impact: Measuring and Managing guide developed by the European Venture Philanthropy Association.

The unity of the standard is achieved due to the fact that the management stages are universal:

definition of tasks;
analysis of stakeholders (parties involved);
evaluation of results;
control and measurement of exposure;
monitoring and reporting.

These steps should be performed strictly in the sequence as they are indicated, periodically updating them in connection with the experience gained and new information.

Support for social entrepreneurship by foundations, consulting companies, and large businesses

For several years now, the Russian government has shown a steady interest in the field of socio-economic entrepreneurship. This can be seen both at the federal and regional levels. More than once, the state has indicated a tendency to support “small business representatives” who are engaged in socially responsible activities and contribute to solving the problems of modern society.

The Our Future Foundation became the first representative of the social entrepreneurship sector in Russia. Over the five years of its existence, this fund has supported 59 socially oriented enterprises. The total amount of financial resources allocated for these purposes amounted to more than 130.5 million rubles.

The Foundation has established a competition, the winners of which are provided with financial and advisory support. In addition, interest-free loans are issued for a long period of time, legal loans are provided at a minimal cost, small office space is offered for rent, etc.

Along with holding the All-Russian competition “Our Future”, the foundation established the “Impulse of Good” award, which is aimed at financially and morally supporting promising projects. In 2012, during the competitive selection for this award, a large number of applications for participation were submitted from entrepreneurs from 54 regions of Russia.

In the modern business world, it is necessary to be able to create business models, manage projects, manage finances, and develop business plans. This needs to be learned and training of this kind should be publicly available. For example, Citibank offers grants for such training for social entrepreneurs with the support of the Higher School of Management in St. Petersburg. The Our Future Foundation acts as the organizer of a training course at Moscow State University. M.V. Lomonosov.

It is very important if a social entrepreneur has the opportunity to receive organizational and consulting support. An entrepreneur is always required to be able to understand accounting issues and the legal foundations of business. In business activities, situations often arise that require the participation or assessment of various specialists, which in turn requires a lot of expenses. For social entrepreneurship, it would be very important to create certain centers that would provide such services at minimal prices.

Also, a huge support for social entrepreneurs would be the creation of specialized consulting centers that could provide office space for rent, provide legal advice, and help in organizational matters. The potential for cooperation between the state and big business to support and develop social entrepreneurship is very great. Both sides of this process should be truly interested in developing and strengthening such interaction.

Already today there are many large companies and consulting organizations that support social entrepreneurs in various ways: financially, with legal advice at reduced prices or free of charge, as part of their existing charitable projects. Some representatives of big business included this type of entrepreneurship in the list priority areas to implement socially significant programs and charitable initiatives in the territories of its presence.

Such a company is RuSAL - with its support, programs for the development of single-industry towns are being implemented, including projects to assist social entrepreneurs. For several years now, Severstal, with the support of local authorities, has been running a project called the Urban Development Agency, which is aimed at supporting individual and, more recently, social entrepreneurs. The SUEK company, with the support of the SUEK - Regions corporate fund, is also running a similar program.

In this way, representatives of large businesses contribute to the development of initiatives important to society and support the development of territories. In addition to these important goals, large companies may have a number of other interests in assisting representatives of small businesses and social entrepreneurship.

In order to optimize production, many large companies are withdrawing non-core assets, which are most often associated with collateral social services their employees and their relatives. However, the need for them does not disappear anywhere. Therefore, companies often purchase the necessary services from organizations created on the basis of withdrawn assets. Such enterprises may well become independent representatives of social entrepreneurship.

The state is largely responsible for the success of the development of the sector of socially oriented services and the active support of various initiatives in the field of small business, so it is extremely important what position it takes and whether it is ready to effectively cooperate and interact with business representatives.

There is a Federal Law on Social Entrepreneurship dated April 5, 2010 No. 40-FZ “On Amendments to Certain Legislative Acts” Russian Federation on the issue of supporting socially oriented non-profit organizations.” According to this Federal Law, in Russia currently “social entrepreneurship” includes exclusively non-profit organizations.

State programs to provide assistance to socially oriented NPOs (according to the Ministry of Economic Development of the Russian Federation):

provide financial, consulting, informational, educational support;
offer reduced taxes,
provide office space for rent at a discounted price.

In Russia, priority types of social entrepreneurship activities for NPOs have been identified:

prevention of orphanhood;
support for motherhood and childhood;
adaptation in society of people with disabilities and their families;
improving the quality of life of older people;
development additional education, scientific, technical and artistic creativity, mass sports, activities of children and youth in the field of local history and ecology;
development of interethnic cooperation.

Law on social entrepreneurship in Russia

Due to the insufficient development of the theoretical basis for 2016, the legislation of the Russian Federation does not have a separate general legal section devoted to social entrepreneurship. This means the absence of a legislative framework that could regulate these issues and contribute to the development of more simple rules for the business registration process and reduce taxes for entrepreneurs.

The only definition of social entrepreneurship can be found in the order of the Ministry of Economic Development of the Russian Federation dated April 24, 2013 No. 220 (formerly No. 223) “On organizing the competitive selection of constituent entities of the Russian Federation, whose budgets in 2013 are provided with subsidies from the federal budget for state support small and medium-sized businesses by constituent entities of the Russian Federation." This definition is intended exclusively for recipients of support through the line specified by the ministry.

In order to reduce the tax rate, many social entrepreneurs in Russia use various forms of NPOs, and individual businessmen register as representatives of small and medium-sized businesses.

In 2013, the Federation Council Committee on Social Policy initiated amendments to the second reading of the bill “On the Fundamentals of Social Services for the Population in the Russian Federation,” which would allow the concepts of “social entrepreneur” and “social entrepreneurship” to be introduced into federal legislation. But these amendments were rejected.

On October 16, 2014, a new initiative was taken: a group of deputies from the upper and lower houses of the Federal Assembly introduced a bill on social entrepreneurship and forms of its support to the State Duma. To date, it has not been accepted.

In August 2016, the Ministry of Economic Development proposed to amend the current legislation in order to consolidate the term “social entrepreneurship” in it. To date the project federal law“On amendments to certain legislative acts of the Russian Federation (in terms of consolidating the concept of “social entrepreneurship”)” is discussed on the “Federal Portal of Draft Regulatory Legal Acts.”

In 2017, the Ministry of Economy sent a bill on social entrepreneurship for approval to such government agencies as the Federal Antimonopoly Service, the Federal Tax Service, the Ministry of Finance and the Ministry of Labor. According to this bill, social entrepreneurship should include enterprises that carry out labor activity people with disabilities, single parents (with children under 7 years old), representatives of large families, pensioners, graduates of orphanages (under 21 years old), former prisoners. The total number of such employees must be at least 30% of the total number of employees of the enterprise, and the share of their wages must be at least 25% of the total wage fund.

These legislative changes may indicate that, in all likelihood, in 2017-2018 in Russia the term “social entrepreneurship” will become more stable, clear and will be enshrined in law.

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Examples of the development of social entrepreneurship in Russia

There are three outstanding public benefit projects that received support from the Our Future Foundation:

Example 1.Project “Armor” (LLC “New rehabilitation technologies “Armor”).

This project is to create and use special orthopedic systems that help people with spinal cord injuries to move, stand, get up and sit down without the help of others. This system was created and patented by Alexey Nalogin, who himself is one of those who are called spinal disabled people. “Armor” is the very first project to receive support from the Our Future Foundation. The total amount of invested funds amounted to 9.5 million rubles, more than half of which (5.5 million rubles) were provided in the form of an interest-free loan. To date, the fund has returned 50% of the total investment. The number of employees in “Armor” is 11 people. The production of orthopedic systems was carried out thanks to the support and cooperation of the medical center of the Russian State Medical University.

Example 2. Creative workshop “Merry Felt” (NP “Women’s Social Support Organization “Woman, Personality, Society”).

The main activity of the “Merry Felt” project is the creation of designer souvenirs, toys and felt decorations. This project operates in the city of Rybinsk, its social significance is the participation in it of mothers of large families from low-income families who are unable to work in full-time jobs and need to work from home. The fund allocated 400 thousand rubles for this project, one quarter of which was issued in the form of an interest-free loan. To date, 15 women have been employed in the project. The company paid off the loan issued in 2008 ahead of schedule and today actively cooperates not only with domestic manufacturers and sellers of toys, but also with foreign enterprises.

Example 3. “Farmer School” ( individual entrepreneur V.V. Gorelov).

"Farmers' School" helps graduates of Perm orphanages get vocational education(the project prepares rural entrepreneurs) to learn to be financially independent and socially protected. Participation in this project instills positive values in young people and teaches them how to interact competently with other people. Its activities are aimed at producing independent agricultural entrepreneurs who are able to run profitable businesses. The foundation allocated about 1 million rubles for the support and implementation of the “Farmers’ School” and the money received has already been returned thanks to the fact that the author of the project, Vyacheslav Gorelov, was able to repay the loan ahead of schedule. Today the project has prospects of becoming a “youth village”. If successfully developed, it will train young farmers on a much larger scale, thereby solving very important problems facing society.

Having studied just a few projects created in the field of social entrepreneurship, which are supported by the Our Future Foundation, important conclusions can be drawn:

These initiatives are aimed at solving important social problems that exist in modern Russia.
In order for a project to generate sustainable profits and achieve self-sufficiency, initial investments in the form of financial investments and the provision of high-quality organizational support at the stages of preparation and implementation of projects are necessary.
An important role is given to the creation of a development infrastructure that contributes to the rapid achievement of stable financial indicators. This allows projects to become self-sufficient in a short time and use funds to implement new initiatives.

All entrepreneurs engaged in socially significant activities contribute to the development of business and the expansion of its geographical boundaries. Representatives of social entrepreneurship actively share knowledge, accumulated experience and proven methods of working with those who are ready to follow in their footsteps. In this sense, socially oriented enterprises become pillars of the development of civil society and its activity.

It is gratifying to note that an increasing number of businessmen and entrepreneurs are imbued with the ideas of philanthropy and become active participants in socially beneficial activities. Many small companies regularly make donations to charitable causes, some business representatives offer special prices for low-income categories of citizens, other companies participate in charitable projects and events. It’s great when good deeds become a trend in society - because in this case, following fashion is simply necessary.

The central link in organizing any business, as is known, is planning. According to Popov V.M., Lyapunov S.I. and Kasatkin A.A., a business plan is a document that describes the main sections of the development of an enterprise, taking into account material and personnel capabilities, the ratio of own and borrowed funds, as well as possible risks.

A business plan analyzes the problems that an enterprise may encounter and determines ways to solve them. In this sense, this document acts as a research and design work.

Who are business plans for? For internal and external users. If we are talking about a traditional commercial enterprise, a business plan is necessary for potential investors or business partners to assess financial and economic efficiency. They need to understand how long it will take to expect a return on the money invested in the project. If we are talking about a social enterprise, then an important point for investors is social efficiency. In any case, a business plan, among other things, serves as a tool for solving an important task - to attract the attention of a potential investor and arouse maximum interest in the project under consideration. Therefore, the business plan must be presented in a favorable light.

For internal users, the situation is somewhat different, since it is necessary to present not only strengths project, but also weak. We understand that the business plan will be used as a management tool. Therefore, it is necessary to consecrate the following important points:

1. determine the main activities of the enterprise, its target markets and target audience;
2. describe the short-term and long-term goals of the project, ways and means of achieving them, as well as appoint persons responsible for the implementation of the project at all its levels;
3. draw up a range of finished products that will be supplied to the market, estimate variable and fixed production costs, as well as commercial and administrative costs;
4. compile a list of key production workers, as well as administrative personnel;
5. compile an overview of marketing activities for creating a customer base, pricing, market and competitor analysis, sales promotion, and so on;
6. optimize the organizational management structure;
7. assess the financial position of the enterprise and the compliance of available financial and material resources to achieve its goals;
8. identify market, technological, organizational risks. Suggest measures to prevent or avoid them.

The value of a business plan lies in its ability to determine the viability of the company.

Drawing up a business plan is a creative process. Its structure is determined based on the characteristics of the planned enterprise. Thus, Lyubanova T. P., Myasoedova L. V., Gramotenko T. A. propose the following structure of a business plan:

1. resume;
2. project idea;
3. organizational plan;
4. marketing strategy;
5. production plan;
6. financial plan;
7. risk assessment;
8. assessment of project effectiveness.

What are the specifics of a social enterprise business plan? Firstly, in the structure of the business plan: it is necessary to add an assessment of the social effectiveness of the project. Secondly, in the content of sections of the business plan, they are carried out with an emphasis on social aspects. As methodological recommendations when creating a business plan for a social enterprise, we relied on the instructions of the Our Future Foundation. So, the content of a social enterprise business plan is as follows:

1. Summary. The executive summary is a brief overview of the business plan and contains the main points of the entire document. Taking into account the specifics of the enterprise, it is necessary to add quantitative and qualitative indicators of the social effectiveness of the project to the standard set of brief information about the project: how many employees will be involved; how many of them are representatives of a social group; the number of people included in the target social group to whom products/services will be sold; the share of such products/services in the total sales volume of the enterprise.
2. Project idea. In this section, it is necessary to formulate the essence of the proposed business idea with an emphasis on its social aspects, uniqueness, and innovation.
3. Marketing strategy. If your social business model involves selling goods/providing services for a social group of the population, you must special attention give a description of this group.
4. Production plan. It is compiled as for all other enterprises.
5. The organizational plan is no different.
6. Financial plan. It should be noted that a similar enterprise that would be engaged only in commercial activities, other things being equal, would have different cash flows.
7. Risks. Market, organizational and technical.
8. Social effect. It is necessary to describe what needs of a social group the product/service produced satisfies. Characteristics of the free products provided in quantitative terms. Estimate the number of people in a social group.
9. Economic effect.

To calculate the assessment of economic efficiency, there are methodological recommendations for assessing the effectiveness of investment projects. Let's look at important project performance indicators.

1. Net present value - NPV. The NPV calculation allows you to evaluate the effectiveness of an investment project and shows an assessment of the effect of the investment given to the present moment in time, taking into account the different time value of money. If the net present value is greater than 0, then the investment is economically efficient, and if the NPV is less than 0, then the investment is economically unprofitable.

Cash flow in t years;

Initial investment;

r- discount rate.

3. Profitability index - PI. It reflects the level of income per 1 unit of cost. The required level is greater than one. Calculated using the following formula:

4. Payback period of the investment project. As the name suggests, this is the time required to recoup the initial costs of the project. Calculated using the formula:

5. The discounted payback period is the time during which the initial costs of the project, expressed in current value, will be repaid. To calculate DPP the following formula should be used:

Now that we understand what a social enterprise is, its features, as well as the specifics of business planning for such enterprises, we can move on to the business plan itself.

Hello friends! Today we will look in detail at how to correctly draw up a business plan to receive subsidies for business development at an employment center. Below are step-by-step instructions for drawing up each section of a business plan.

At the end of this article, you can download ready-made examples and samples of business plans, and based on them and our recommendations, draw up the correct business plan and receive the desired subsidy from the employment center.

1. What is needed to receive a subsidy: conditions and restrictions

Before moving directly to the business plan, I would like to say a few words about restrictions subsidies from the employment center:

In order to receive a subsidy, a person who submits an application to the Center for this purpose, must not be registered as an individual entrepreneur or LLC. That is, it is necessary after you receive the subsidy.
Most programs under which subsidies are provided imply that the applicant for the subsidy will also invested a certain amount money in developing your business. The minimum is usually 60% of subsidies, but each program has its own specific percentage.
The Employment Center does not provide subsidies to entrepreneurs whose activities will be related to tobacco or alcohol products.

So, if all of the above conditions are met, you will need to develop a competent business plan, which is more likely to be approved by the employment center commission.

To do this, the business plan must describe in detail the organization of production (provision of services), calculate profitability and all necessary costs, justify pricing, social significance, legal form (individual entrepreneur or LLC), and choose a taxation system.

The business plan must produce good impression and interest the head of the central control department, so I recommend devoting 1-2 pages to a description of your experience, skills, abilities and education. Indicate specific facts and figures, but do not over-praise yourself, as this will most likely have a negative impact on the commission’s decision.

2. Business plan for receiving subsidies for business development: criteria and principles

Social orientation. The business plan must describe the social significance of your project, that is, how useful and important it will be for society. For example, a project in the manufacturing or service sector is much more likely to receive subsidies than a project involving intermediary activities.

New jobs. I strongly recommend that you indicate in your business plan your intention to create new jobs (even if you don’t plan!), since then your chances of receiving a subsidy increase MANY TIMES compared to other projects in which an entrepreneur creates workplace just for yourself. This is due to the fact that the employment center must report on the effectiveness of the subsidies issued by the highest authority. Thus, to significantly increase the likelihood of your business plan being approved, indicate that you plan to create 2-4 jobs.

Profitability and payback. Since you are planning to conduct commercial activities, its goal, in addition to social significance, is also to make a profit. Here it is necessary to take into account that when planning cash flows from your business, they must be discounted (i.e. reduced by the average inflation/bank interest rate)

Targeted use of subsidies. This is one of the important criteria that the employment center pays special attention to. You must describe in detail all areas of expenses so that the commission that will render a verdict on your business plan clearly understands for what purposes the allocated money will be spent. It is better not to indicate that government subsidies will be spent on advertising, rent, etc. I advise you to indicate the following areas of government subsidy expenditure:

purchase of tangible assets: machines and other equipment required for business activities; necessary raw materials for production; furniture, tools...
payment for intangible assets: patents, programs, technologies...

Own investments. The more you plan to invest in your project versus government subsidies, the greater your chances of success. I recommend that the ratio of your own investments to subsidies be at least 1 to 2.

For example, if you want to receive a government subsidy in the amount of 58 thousand rubles, and your own funds are 120 thousand rubles, then such a business plan has every chance of success.

3. Structure of a business plan for receiving subsidies

There is no single template for correctly drawing up a business plan focused on receiving subsidies.

Front page. Name of project and organization
Resume
Goal of your project
Information about the project (participants, methods of financing)
Market analysis (its current state, competition, pricing)
Production plan
Marketing plan
Financial plan
Risk analysis
Applications.

You can supplement or change the above sections and adjust them to your project, since the content of the business plan largely depends on the chosen field of activity.

4. Instructions for drawing up a business plan

Now let's move on to writing a resume. I will briefly describe the main and important points on the relevant sections of the business plan below.

You should not draw up an overly complex and confusing business plan - neither the employment center commission nor you need this.

The main thing is simply to prove from the point of view of financial indicators that the project will be profitable and, in addition, socially significant. You can download examples of a detailed description of each section and calculations at the end of the article. So let's continue!

4.1. Title page, summary and purpose of the project

A business plan should start with title page, on which you need to indicate the name of the project and the full name of the applicant for the subsidy. A couple of lines should be devoted to financial indicators: costs, planned payback and profitability.

The following should briefly describe the essence, purpose and advantages of the project. In these sections, pay attention to what differences your project will have from competitors, what goods and/or services it will produce, what its social significance will be, that is, what benefit it will bring to society.

Note that the summary is written last, as it represents the “conclusion” of your entire project and is written based on all sections. However, the purpose of the project should be determined immediately.

4.2. Market analysis

The next stage is an analysis of the state of affairs in your industry, that is, market analysis. In this section, we determine the industry development trend (reasonable forecasts can be made), its impact on our project, market volume, and the nature of supply and demand. The length should be 2-4 pages.

It is also necessary to indicate analogues of the products/services produced, future competitors, describe their strengths and weaknesses, divide and analyze the market into segments.

4.3. Production plan

The basis of the production plan is a description of production and work processes, as well as product sales programs. In this section you should indicate:

how the production process will be organized, how and where equipment and machinery will be purchased, consumables, raw materials - specific suppliers, prices and conditions;
how many jobs are planned to be created, what will be the cost of paying wages to employees;
justification of the cost of production assets, depreciation, cost of products/services, compliance with technical and environmental safety.

4.4. Marketing plan

This section will be devoted to analysis and segmentation of the market, justification for product sales and positioning of your business, that is, you must answer the questions: what is your target audience, in what volume will your products be sold, how will you differ from competitors.

Also in this section it is necessary to describe how the product/service will be sold, what its price will be, advertising campaign and competitive strategies.

4.5. Financial plan

The essence financial plan consists of displaying the incoming and outgoing cash flows of a business, that is, income and expenses.

When calculating, incoming cash flows should be discounted, since over time the value of money decreases due to inflation.

4.6. Risk analysis

The final section of the business plan is an analysis of the risks your business may face. It should generally be aimed at describing unsystematic risks (controllable risks):

Market (price fluctuations, decline in market share, competition),
Financial (decrease in income, increase in costs),
Production (reduction of planned production volume).

As promised, below you can download examples of successful business plans that received subsidies from the employment center. Choose the one that best suits your business area and customize it for yourself (taking into account the criteria discussed in this article), and you are guaranteed to receive a government subsidy to start your own business.

I wish you success! If you have any questions, ask in the comments, I will be happy to answer.

A new type of small business, not aimed only at making a profit, is social business. However, this type of business also makes a profit, as paradoxical as it may sound. And this profit is not traditional, but is created by solving problems of a social nature through helping society in matters of more efficient functioning.

Social business - responsibility

Today, interest in social business among small entrepreneurs has increased significantly. But most businessmen still believe that this activity is aimed only at those citizens who are forced to use social benefits and cannot afford to purchase quality goods and services.

Social business is a niche between charitable activities and entrepreneurship, the goal of which is to obtain maximum profit.

The prolonged crisis has made adjustments to the understanding of the principles of business building. Nowadays, many of those who only yesterday took out a loan and were confident in their abilities, today began to avoid repaying the debt to banks in every possible way.

Credit means trust. In this case, this is a trust relationship between the bank and the borrower. But trusting relationships and preliminary agreements on the terms of debt repayment suddenly turned out to be impossible. Thus, the entire banking business was under threat.

In such a situation, the interest of banks begins to shift towards those clients for whom it is important, first of all, ethical principle doing business. These are the clients who become target audience for lending.

The current situation forces us to develop business projects that aim not at immediate financial profit, but at responsibility in addressing social issues.

Agricultural social business project

In the recent Soviet past, it was the norm when the chairmen of collective farms created conditions for attracting young specialists to work at their enterprise.

For this purpose, houses were built and rural infrastructure was developed. With the collapse of the USSR, this practice became a thing of the past. But today, entrepreneurs have already appeared in Russia who acquire agricultural land, special equipment and technologies, and then attract representatives of vulnerable sections of the population to work.

These are children from low-income families, former prisoners, whom most enterprises and organizations do not want to hire.

And socially oriented businessmen create favorable conditions for this category of citizens.

Entrepreneurs in depressed regions of Russia organize their small businesses in the same way, from where young people are forced to leave in search of income and favorable living conditions.

Which social business project to choose

Family business
This type of business helps mothers with many children and mothers raising children on their own in employment matters. Often it is simply not possible for such women to find a well-paid job with a strict work schedule.

The advantages of a family social business are that all family members can take an active part in its development.

An example of a business for mothers of many children is a small successful enterprise producing souvenirs and toys from felt. This enterprise employs not only mothers with many children, but also single mothers, and the products are in great demand.

Business for disabled people
One example of a socially oriented business for people with disabilities is a massage parlor in one of the southern regions of Russia, where blind and visually impaired massage therapists work. medical education. By the way, the Kislovodsk Medical College trains specialists with low vision.

Social tourism
There is a large part of the population in Russia that cannot afford to go on a tourist trip. Therefore in government agencies thinking about financing businessmen who are ready to start tourism business for pensioners, low-income families, students and people with disabilities.

First of all, domestic Russian tourism is considered. This will allow developing the infrastructure of many cities and regions of Russia. Competition in this area is still minimal.

Business for the benefit of society
Infrastructure in most Russian cities and regions is practically non-existent. This is a great opportunity to carve out a niche. There are already profitable projects for landscaping, waste recycling, organizing economy-class laundries, youth leisure, and creating cafes with entertainment centers.

How to start a social business

Social entrepreneurship emerged in Europe and the USA about 30 years ago. In the UK, more than 70% of entrepreneurs consider their business to be socially oriented.

In this European country, this type of business accounts for 2% of GDP.

In Russia today, many social business projects also exist and are successfully developing.

Social business makes it possible to make a profit and not stop activities after the money runs out, as happens in charitable organizations. Social entrepreneurship allows a person to solve his problems independently of anyone and not rely on the expectation that someone will give all the benefits for free.

In order to start a social business, entrepreneurs receive a loan that must be repaid. This also distinguishes social entrepreneurship from charity.

Based on foreign experience, fairly clear criteria for defining social business have been developed.

a) It must solve a social problem, the importance of which must be justified in order to receive funding.

b) Self-sufficiency. The proof is a well-thought-out business plan. In order to teach the intricacies of writing it, special services professional experts and business trainers are involved. They also give a conclusion about the profitability of the social project and its relevance. The result of the business should be the financial sustainability of the project.

c) The social project must be applicable in various regions of Russia.

Social Business Schools

In the context of the global financial crisis and growing unemployment, especially among young people, interest in social business is growing in all countries of the world.

In this regard, a global summit is regularly held in Leksand (Sweden), in which International organization labor. The summit presents and discusses social projects, the goal of which is to create jobs that promote the organization and development of entrepreneurship among young people.

There are many people around the world who are capable of entrepreneurial activity. However, for various reasons, not all of them have enough knowledge to organize a business. Specially designed programs that provide training in business theory, accounting, and tax reporting help them master the basics of entrepreneurship. But priority is given to mastering practical skills.

For example, one large energy company, together with a bank, organized training for those wishing to start their own business. At the end of the course, students present their business plans to experts, and specialists select the most promising ones and finance them.

Another example is Brazil. There are no state educational institutions here that would train professional chefs. Training in this profession is only paid and very expensive.

One of the chefs decided to implement his social business project to train young people and housewives to become entrepreneurs in the food sector.

After graduating from chef school, young people find work in cafes and restaurants, and housewives have the opportunity to take out a loan and start their own business.

Preference is given to catering or mobile chef services. The project turned out to be not only successful, but also replicable in other countries.

Prospects for social business

Social business is not only a profitable, but also a self-sustaining business. In addition, many successful social businessmen over time begin to provide the opportunity to benefit from the fruits of their work for a fee to those who can afford it.

Today, entrepreneurs are beginning to appear in Russia whose goal is not to make crazy profits, but to have a socially oriented business.