scholarly journals THEORATICAL ASPECTS OF BUSINESS PLANNING

2021 ◽  
Author(s):  
Svitlana Gutkevych ◽  
Oksana Zanozovska
Keyword(s):  
Feasibility Study ◽  
Investment Project ◽  
Business Plan ◽  
Rate Of Return ◽  
Theoretical Base ◽  
Resource Potential ◽  
Funding Sources ◽  
Technical Base ◽  
Financial Plan ◽  
Definition Of

The article gives the theoretical base of business plan development and defines its structure, which includes: mission, purpose, marketing and financial plans, project implementation dates, etc. The development of a business plan depends on the following factors that influence its structure: the specialization of the object, types and volumes of products / services, market conditions, material and technical base, resource potential. The financial plan determines the sources of funding, the level of risk and the expected rate of return. Based on the analysis, the scheme of investment project development, its feasibility study and funding sources are proposed. The formation of sources of financing takes into account the amount of equity and the definition of the required attracted and borrowed capital. The business plan provides an assessment of risks and methods for reducing them.

scholarly journals INVESTMENT DESIGN AS A BASIS FOR THE FORMATION OF INVESTMENT ATTRACTIVENESS OF AN INDUSTRIAL ENTERPRISE

2021 ◽  
pp. 36-40
Author(s):  
Ірина Федоренко ◽  
Євгенія Шкарупа ◽  
Катерина Шляпцева
Keyword(s):  
Economic Efficiency ◽  
Investment Decision ◽  
Market Competition ◽  
Investment Project ◽  
Business Plan ◽  
Industrial Enterprise ◽  
Investment Projects ◽  
Industrial Enterprises ◽  
Project Analysis ◽  
Definition Of

The article investigates the financial and economic essence of investment design and proves that having the diversity and abundance of sources of financing of various projects and programs in industrial enterprises there is an urgent need to form their investm ent attractiveness, which should be embodied in the form of an investment project. The main approaches to the definition of the concept of investment project are analyzed and the author's definition of this concept is given. The groups of methods for assessing the economic efficiency of investment projects, which allow to assess its economic efficiency, which increases the investment attractiveness of prospective domestic and foreign investors. Typical errors that may occur in the calculation of performance indicators of the investment project and adversely affect the investment attractiveness of an industrial enterprise are highlighted. It is proved that one of the most important and defining stages of the project cycle of investment design is project analysis, which is a set of methodological measures and techniques used for the preparation and justification of investment decisions. The main types of analysis that should be included in the project analysis of the investment project ar e defined. It is concluded that after all the studies preceding the investment decision, it is necessary to draw up a certa in final document that will allow the investor and the entrepreneur not only to accept, but also to fix, and when to be done to justify the hopes for the effective ness of the investment project. For this purpose, a standard document is drawn up, in which the concept of a real investment project – a business plan-is substantiated in detail. The business plan developed in the article makes it possible to find out the viability of the project in the conditio ns of market competition, contains guidelines for the further development of the enterprise, and is the main condition for the formation of investment attractiveness of an industrial enterprise in the modern investment climate of Ukraine.

scholarly journals INDICATORS OF EVALUATION OF EFFICIENCY OF DEVELOPMENT OF HOTEL ENTERPRISES

2020 ◽  
Vol 7 (160) ◽  
pp. 48-52
Author(s):  
M. Shemet ◽  
O. Kolontaievskyi
Keyword(s):  
Net Present Value ◽  
Evaluation Criteria ◽  
Profit Maximization ◽  
Investment Project ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Internal Rate ◽  
Definition Of ◽  
Dynamic Indicators

The purpose of the article is to determine the system of indicators for assessing the effectiveness of hotel enterprises. It is determined that the main criterion of the value of the investment project is the criterion of net discounted income. It is noted that the modified internal rate of return (MIRR) eliminates the lack of internal rate of return of the project, which occurs in the case of repeated outflows. It is noted that today there is no single approach to assessing the effectiveness of investment in hotel enterprises in accordance with the forms of ownership and their size, which is due to the need to ensure compliance with performance evaluation criteria and a system of indicators. Statistical and dynamic indicators of investment evaluation are considered Indicators are analyzed: simple (accounting) rate of return on the project (ARR), payback period (PP) Performance indicators taking into account the time factor are considered: discounted payback period (DPP), net discounted income (NPV), discounted profitability index (DPI), internal rate of return (IRR) and some others. The disadvantage of the discounted payback period has been identified - it does not take into account subsequent cash inflows, and therefore may serve as an incorrect criterion for the attractiveness of the project. The main advantages of static and dynamic indicators of investment project efficiency assessment are determined. It is noted that one of the main criteria of investment advantage of a project is profit maximization. Break-even analysis allows you to calculate the volume of sales at which the company's income equals costs. It is proposed to use the indicator modified internal rate of return (MIRR) It is determined that the most popular methods of assessing the effectiveness of the investment project today are the definition of such static indicators as simple rate of return, simple payback period and dynamic indicators, namely: discounted payback period, net present value, profitability index, internal rate of return and modified internal rate profitability. The most accurate results are given by dynamic indicators, as they take into account the value of money over time. Although dynamic methods are more accurate, all the considered methods of evaluating the effectiveness of the investment project have their pros and cons.

scholarly journals Operationalizing the 2018 World Cancer Research Fund/American Institute for Cancer Research (WCRF/AICR) Cancer Prevention Recommendations: A Standardized Scoring System (P13-034-19)

2019 ◽  
Vol 3 (Supplement_1) ◽  
Author(s):  
Marissa Shams-White ◽  
Alice Bender ◽  
Nigel Brockton ◽  
Susannah Brown ◽  
Lisa Kahle ◽  
...  
Keyword(s):  
Cancer Research ◽  
Cancer Prevention ◽  
Past Research ◽  
Healthy Weight ◽  
National Guidelines ◽  
Physically Active ◽  
Supplement Use ◽  
Funding Sources ◽  
Sweetened Beverages ◽  
Definition Of

Abstract Objectives To develop a standardized AICR/WCRF Score that measures adherence to the 2018 WCRF/AICR Cancer Prevention Recommendations and provide guidance for its application in research. Methods Each of the updated 2018 WCRF/AICR Cancer Prevention Recommendations and the associated goals and statements of advice were examined to inform the definition of a new Score. For each of the weight, physical activity, diet, and breastfeeding-specific recommendations, components and subcomponents were created. Standards for scoring each component were established based on quantitative guidance specified in the recommendations; however, if no specificity was provided, other guidelines (e.g., national guidelines), past research that operationalized 2007 WCRF/AICR recommendations, and expert panel advice were evaluated. Results The proposed AICR/WCRF Score includes eight of the ten WCRF/AICR 2018 recommendations: 1) Be a healthy weight, 2) Be physically active, 3) Eat a diet rich in whole grains, vegetables, fruits, and beans, 4) Limit consumption of fast foods and other processed foods high in fat, starches, or sugars, 5) Limit consumption of red and processed meats, 6) Limit consumption of sugar-sweetened beverages, 7) Limit alcohol consumption, and, optionally, 8) For mothers: breastfeed your baby, if you can. Each of the components are worth one point: 1, 0.5, and 0 points for fully, partially, and not meeting the recommendations, respectively (total Score: 0–7 or 8 points). Two recommendations were not included in the Score due to uncertain intent of supplement use (Do not use supplements for cancer prevention) and the redundancy of the dependent components in the final recommendation (After a cancer diagnosis: follow our Recommendations, if you can). Additional guidance will stress the importance of taking into account other risk factors, such as smoking, in relevant models using the new Score. Conclusions The AICR/WCRF Score is a practical tool operationalizing the 2018 recommendations. Future studies are needed to further examine how adherence to the Score relates to cancer risk and mortality in various populations. Funding Sources None.

The importance of first and second ventilatory thresholds to define aerobic exercise intensity in cardiac patients and in healthy subjects: what is essential can be visible to the eyes

2021 ◽  
Vol 28 (Supplement_1) ◽  
Author(s):  
F Anselmi ◽  
L Cavigli ◽  
A Pagliaro ◽  
S Valente ◽  
F Valentini ◽  
...  
Keyword(s):  
Exercise Intensity ◽  
Healthy Subjects ◽  
Ventilatory Threshold ◽  
Cardiopulmonary Exercise Testing ◽  
Cardiac Patients ◽  
Funding Sources ◽  
Peak Vo2 ◽  
Definition Of ◽  
Very High ◽  
Sedentary Subjects

Abstract Funding Acknowledgements Type of funding sources: None. Background. Although structured exercise training is strongly recommended in cardiac patients, uncertainties exist about the methods for determining exercise intensity (EI) and their correspondence with effective EI obtained by ventilatory thresholds. We aimed to determine the first (VT1) and second ventilatory threshold (VT2) in cardiac patients, sedentary subjects and athletes comparing VT1 and VT2 with EI defined by recommendations. Methods. We prospectively enrolled 350 subjects (mean age: 50.7 ± 12.9 years; 167 cardiac patients, 150 healthy sedentary subjects, 33 competitive endurance athletes). Each subject underwent ECG, echocardiography, and cardiopulmonary exercise testing. The percentages of peak VO2, peak heart rate (HR), and HR reserve were obtained at VT1 and VT2, and compared with EI definition proposed by the recommendations. Results. VO2 at VT1 corresponded to high rather than moderate EI in 67.1% and in 79.6% of cardiac patients, applying the definition of moderate exercise by the previous recommendations and the 2020 guidelines, respectively. Most of cardiac patients had VO2 values at VT2 corresponding to very-high rather than high EI (59.9% and 50.3%, by previous recommendations and 2020 guidelines, respectively). A better correspondence between ventilatory-thresholds and recommended EI domains was observed in healthy subjects and in athletes (90% and 93.9%, respectively). Conclusions. EI definition based on percentages of peak HR and peak VO2 may misclassify the effective EI and the discrepancy between the individually determined and the recommended EI is particularly relevant in cardiac patients. A ventilatory threshold-based rather than a range-based approach is advisable in order to define an appropriate level of EI. Abstract Figure.

scholarly journals Business plan for a Zen garden

Agricultura ◽  
2015 ◽  
Vol 12 (1-2) ◽  
pp. 1-7
Author(s):  
Maja Žibrat ◽  
Karmen Pažek ◽  
Vesna Weingerl
Keyword(s):  
Net Present Value ◽  
Business Plan ◽  
Market Analysis ◽  
Rate Of Return ◽  
Theme Park ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Business Opportunity ◽  
Internal Rate ◽  
Financial Aspect

AbstractThe placement of a theme park in the form of a Zen garden, as a business opportunity in the Slovenian rural area, is discussed. The design of the garden, with all the major points of a standard business plan, is accurately presented, with a description of the business, branch, and services, market analysis, marketing strategy, financial projections, and a plan of the work and activities. The financial aspect is presented as the amount of investment, net present value, and internal rate of return. The amount of investment is estimated at € 14.891, which should be reimbursed within 4 years of operations. The estimated internal rate of return is estimated at 16.86%. Part of the study is the market analysis - conduction of a survey into knowledge of, and interest in, Zen and Zen gardens. The principles of landscape ecology are respected, as the Zen garden would be set in the woods and will blend seamlessly into the landscape.

A Pre-Feasibility Study of Limestone Quarry Development for Cement Industry in Cambodia

2014 ◽  
Vol 931-932 ◽  
pp. 1696-1700
Author(s):  
Socheat Kem ◽  
Sunthorn Pumjan
Keyword(s):  
Feasibility Study ◽  
Early Stage ◽  
Flow Analysis ◽  
Cement Industry ◽  
Mine Planning ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Local Conditions ◽  
Planning And Scheduling ◽  
Internal Rate

s: Cambodia is a developing country, and mining sector is just started within the last 10 years. Many mining companies have started to explore and carry out the feasibility study amid the scarcity of geological data and technical code of practices. Therefore, the quarry sector is also considered at the early stage in Cambodia, and it is required a standard quarry planning practice. This paper will present the main concepts of (1) quarry operation, development, and design by using the commercial program Minesight to accommodate the mine planning and scheduling. as the result, 25 million ton of limestone was calculated to be a reserve with production of 1 million ton per year; (2) financial model, consisted of cash flow analysis, net present values (NPV), and the Internal Rate of Return (IRR) are the main point for economics consideration. In this point, 47% of internal rate of return was calculated with the net present values of 21.5 million US Dollar and (3) the environmental impact which involves dust, noise, vibration impacts and mine rehabilitation, will be addressed base on the specific local conditions.

scholarly journals Analysis of the current state of regulatory provision of formation and establishment between united territorial communities

2020 ◽  
Author(s):  
B. Avramchuk ◽  
◽  
Y. Loshakova ◽  
Keyword(s):  
Community Development ◽  
Community Integration ◽  
Land Resources ◽  
Resource Potential ◽  
Management Reform ◽  
Current State ◽  
Quality Study ◽  
Definition Of ◽  
Voluntary Community ◽  
Specific Definition

In the current conditions of decentralization and voluntary community integration, there is a need for a comprehensive, up-to-date, and high-quality study of their resource potential, distribution, and prospects for future community development. The most pressing issue for communities is the issue of the specific definition of their boundaries, planning, use, and protection of land, especially with regard to the authority to dispose of land resources outside the settlement. The article analyzes the constitutional basis of the administrative-territorial system and local self-government in Ukraine, the basic legislation, and the peculiarities of its application in the conditions of change. It is established that in the absence of the adoption of relevant laws, changes to existing ones, the incompleteness of implementation of measures on decentralization of power, untimely resolution of problems arising in the process of implementation of land management reform within the jurisdiction of local councils, the process of reforming local self-government is hampered.

scholarly journals DETERMINATION OF OPTIMAL FUNDING SOURCES FROM A SET OF ALTERNATIVES

2021 ◽  
pp. 55-63
Author(s):  
N. Koshevsky
Keyword(s):  
Capital Structure ◽  
Economic Efficiency ◽  
Investment Project ◽  
Point Of View ◽  
Practical Case ◽  
Baseline Scenario ◽  
Investment Projects ◽  
Funding Sources ◽  
Return On Capital ◽  
The Impact

The introduction provides a brief review of the literature on methods for assessing the effectiveness of investment projects, based on which the choice of optimal sources of financing is made. In the main part of the work, various scenarios for the implementation of an investment project are disclosed: sources of financing that are alternative to the baseline scenario are attracted. In the final part of the work, the considered scenarios are assessed and conclusions are drawn.For each enterprise, improving the financial and economic efficiency of its activities is one of the priority tasks. These tasks include the need to increase the return on capital, the choice of funding sources that have a positive effect on economic efficiency. This paper examines the ways of choosing the optimal, from the point of view of the impact on economic efficiency, instruments for financing an investment project. A practical case of project financing with an assessment of the effectiveness of the implementation of an investment project is considered. To analyze the alternatives, a financial business model was developed, which allows you to quickly make changes, update performance indicators and make decisions about the required capital structure. It is concluded that the optimal capital structure with the highest NPV indicator and that when assessing the efficiency parameters, it is necessary to make an adjustment for the possible presence in the company's capital structure of funding sources that distort the comparability of the project in relation to projects without such sources (for example, budget grants).

Financial Analysis

2018 ◽  
pp. 152-192
Keyword(s):  
Risk Analysis ◽  
Feasibility Study ◽  
Final Stage ◽  
Financial Analysis ◽  
Investment Project ◽  
Theoretical Explanation ◽  
Fixed Costs ◽  
Working Capital ◽  
Manufacturing Costs ◽  
Basic Purpose

The market and technical analyses aim at finding out whether or not the conceived product of the investment project is marketable and that its production is technically feasible. If the product is marketable and the investment project is technically feasible, then a detailed financial analysis is required. The basic purpose of the financial analysis as the final stage of a feasibility study is three fold: (1) to compute the total amount of the investment needed for realizing the project and decide how it would be financed, (2) to estimate the total amount of annual manufacturing costs for the production process as well as the total amount of annual sales revenues expected during the operating period, and (3) to evaluate the profitability of the investment on the basis of the costs and sales revenues associated with the investment project. If the investment project is profitable, then a risk analysis is conducted to evaluate its riskiness so as to decide about its desirability. Accordingly, the financial analysis stage is the backbone of this book. However, a chapter that would include these three subjects must necessarily to be very large in size and complicated in content. Therefore, in order to prevent this complication and provide a clear theoretical explanation for the final stage of a feasibility study, the financial analysis stage is divided into three consecutive and complimentary chapters on the basis of the objectives stated above. Thus, this chapter is confined to the first objective in the sense of computing the total amount of investment in terms of the fixed capital (fixed costs) and the working capital, determining sources of financing, and estimating annual operating expenditures and expected sales revenues.

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