קדימה, לביזנס.

ההמלצה הבסיסית היא שתממנו את עצמכם כמה שאתם רק יכולים, אבל על כך בהמשך. אולם, בין אם אתם הולכים לגייס כסף, ובין אם מסיבה נשגבת ומופלאה אינכם צריכים לגייס כסף כלל, בכל מקרה אתם צריכים תכנית עסקית. תכנית עסקית היא קצת כמו דמוקרטיה: לא מושלמת, ויש האומרים שתכנית עסקית זה קצת בולשיט, אולם המין האנושי עוד לא מצא אלטרנטיבה טובה יותר.

בשלב זה אתם כבר מבינים כבר מה הולכים להיות שלבי פיתוח המוצר, מתי תגייסו עובדים ואלו, ואת מבנה ההוצאות שלכם. בתוכנית העסקית אתם פורשים כל זה ומצמידים לכל סעיף מספר – לתוכנית העבודה שלכם, לתוכנית הפיתוח, לגיוסים, לשיווק.

מתוכנית עסקית טובה ניתן לקבל הערכה של כדאיות המיזם שמבוססת על מחקר שוק וניתוח ולא כלאחר יד על סמך תחושת בטן. בהמשך, תוכנית עסקית תאפשר לכם לבחון פיתוח קו מוצרים חדש או התרחבות לשווקים חדשים.

ואתחיל ואומר שישנם אנשים שתפקידם ומקצועם הוא לעזור לכם בהכנת תוכנית עסקית. קוראים להם רואי חשבון. מעבר לזה, ישנן חברות ייעוץ רבות שעוסקות בזה. האם הם יוכלו לעזור לך? מאוד. האם אתם חייבים אותם? אני סבור שחלק לא קטן מכם יוכל להסתדר בעצמם עם הכוונה טובה.

אם בסוף תהליך הכנת התוכנית עסקית (בין אם נעזרתם בבלוג הזה, או בכל מקור אחר וחיפוש פשוט בגוגל יוכל לתת לכם המון מידע נוסף) אתם מרגישים או שאומרים לכם אנשים שמבינים שהתוכנית העסקית לא טובה – כנראה זה רעיון טוב להיעזר במומחים.

בניגוד לאתגרים אחרים שלא תמיד תלויים רק בכם, בהקשר של תוכנית עסקית אין שום סיבה לא להצליח להכין אותה טובה כך שתשרת אותכם נאמנה.

המושגים החשבונאים אינם טריוויאלים, אולם ע"מ להתחיל סטארט אפ מספיקה הבנה של כמה מושגי יסוד ואתם על הדרך הנכונה. זכרו שהתפקיד שלכם הוא לבנות סטארט אפ, לא לקבל הסמכה כרואה חשבון. התוכנית העסקית היא כלי שמשרת אותך, היא אמצעי חשוב, לא המטרה.

זה הפורמט שאני נוהג להשתמש בו [מצורף כאן]. תרגישו חופשי להשתמש ולשנות. ישנם עוד פורמטים לתוכנית עסקית. זו הספציפית היתה לי הכי נוחה.

הערות לשימוש:

  1. 1 אם אתם לא שולטים באקסל, אני ממליץ בחום ללמוד.
  2. 2 הקובץ המצורף נקרא P&L = Profit and loss Statement = דו"ח רווח והפסד, למעט שתי השורות התחתונות שנועדו לנוחות (השקעה ותזרים מזומנים).
  3. 3 בלשונית Assumptions (בתחתית הגליון), פרטו את ההנחות שרלוונטיות לכם: כמות לקוחות, מכירות מוצרים, תנועה באתר וכו'. בקובץ המצורף אפשר לראות איך משכתי מלשונית ה-Assumptions את מספר הלקוחות והצגתי אותו בלשונית הראשית (P&L) ואיך חישבתי מהנתון הזה (מספר הלקוחות) ומנתון נוסף (ערך לקוח) את "ההכנסות מלקוחות".שימו לב שברגע שהכנסתם את הנוסחה בחודש אחד, אקסל ייחשב את שאר החודשים (חפשו: "גרירת תאים באקסל" אם אתם לא יודעים איך עושים את זה).
  4. 4 יש המוסיפים מרווח ביטחון כללי לתקציב, להוצאות לא מתוכננות, לרוב 5%-10%.
  5. 5 בתחתית הטבלה בלשונית P&L, יש אפשרות להכניס את סכום ההשקעה. מתחתיה, בשורה האחרונה, תזרים המזומנים.
  6. 6 שימו לב שבתוכנית ישנם גם סעיפי תקציב ("Offices") וגם תפקידים ("COO" – מנהל אופרציה). את בעלי התפקיד סימנתי בירוק. אתם סדרו את זה כרצונכם.
  7. 7 התוכנית המצורפת מפרטת שנתיים. זה יהיה רעיון טוב לעשות תוכנית לשלוש שנים, כל עוד אתם מרגישים שאתם אכן יכולים להסביר מה קורה בשנה השלישית (בניגוד למצב הנפוץ למדי של מגדל קלפים של הנחות על גבי הנחות, בעיקר לשנים המתקדמות יותר של העסק).
  8. 8 ביטוי למס כאשר יהיו רווחים, לפי השיעור במדינה בה רשומה החברה.
  9. 9 אפשר להוסיף לשוניות נוספות ובהן חישובים שונים.

 

מונחים שיש להכיר:

  1. 1הכנסות.
  2. 2רווח גולמי.
  3. 3רווח תפעולי.
  4. 4רצוי גם EBITDA (לא מופיעה בתוכנית העסקית הזו)

 

הכנסתי הערות לגבי המונחים לעיל בקובץ עצמו. מעבר לזה אין סיבה לקבל הסברים על מונחים חשבונאיים מאיש מחשבים… חפשו בגוגל. המידע אינסופי.

וכמה כסף להשאיר בקופה בכל זמן נתון? גם כאן מספר הדעות כמספר האנשים שתשאלו. אני ממליץ על חצי שנה לפי ה-Burn rate (רמת ההוצאות) שלכם.

לסיכום, שבו מול התוכנית העסקית שעשיתם. תוודאו שאתם יכולים להסביר לגבי כל משבצת באקסל מדוע כתוב בה המספר שכתוב. הבינו כמה השקעה תצטרכו בכל שנה, מתי תגיעו לנקודת האיזון (break-even, רמת ההכנסות = רמת ההוצאות) ומתי והעסק יהיה רווחי וההשקעה תוחזר.

אם אחרי שלקחתם מרווחי ביטחון מתאימים לדעתכם, הקצתם משכורות גבוהות מספיק ע"מ למשוך עובדים חזקים ואתם מרגישים ביטחון שכלל ההוצאות בתוכנית העסקית אכן יספיקו ויביאו אותכם לנקודת היעד הבאה (לרוב, גיוס המשך), אתם יכולים בשעה טובה להוציא את האף מהמשרד שלכם או מהבית, ולהתחיל בעונת החיזור.

חיזור אחר ההשקעה כמובן.


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