Читать книгу Entrepreneurial Finance - Robert D. Hisrich - Страница 28

The financial information contained in the financial plan consists primarily of the 11 financial statements indicated in Table 2.3. All but one of these are actual statements of any operating company. While having the same content, the difference in these statements is that they are forecasted—pro forma—statements that at the end of the time period will become actual statements. The one new statement is the first one—the sources and uses of funds statement—which describes how much money is needed (uses) and where it will come from (sources). The uses part often includes money for renovations, inventory, working capital, and/or reserve for contingencies. Each use statement will include working capital—the money needed until the venture positively cash flows, the point in time when the revenues from operations exceed the cost of operations. Sources of money will always include the entrepreneur and usually friends and family. The other sources of finance include banks, private investors, venture capitalists, and/or grants, which are described in Chapter 9.