An analysis of ABC on the nomenclature that it gives. An example of ABC analysis to optimize the company's range

"Greetings, a blog reader" Marketer Diary ". I am glad that I looked at this page. I hope you find answers to your questions and join the club of permanent readers of this blog. "

In this article, we will talk about one of the key tasks that marketers decide if not constantly, it certainly quite often. Today we will talk about the ABC assortment analysis. Reader, do you often have in the company it is held? Write in the comments.

What is ABC analysis assortment?

ABC Analysis of the range is one of the key analyzes that distributes the range of any trade in trade by ranking it to the degree of importance for sales. The ABC analysis of the assortment is based on the Pareto principle, in which 20% of the range bring 80% of the organization's income, and the remaining 80% give only fifth of sales.

The classic or standard version of ABC Analysis of the Company's range is divided as follows:

A - leading positions - about 80% of income;
In - positions relative to the average profitability - 15% income;
C - the least profitable position, giving only 5% of sales.

A brief definition of ABC assortment analysis can be given as follows - this is the ranking of key indicators by certain parameters. Often, the assortment is taken as the basis, but AVC analysis can be carried out on suppliers, buyers, costs, etc.

Why make ABC analysis assortment?

The answer, I think does not need a detailed justification. Naturally ABC is needed to understand and understand which assortment is in the greatest demand from buyers and which product is always kept in stock. As well as a clear definition, which products are required less attention from the supply department.

Very often, on the Web, I meet the statements that the conclusions received during the ABC analysis of the range are quite primitive, but for more than 70 years, this method is constantly used by the marketers and analysts of the world.

HISTORY OF NATIONAL ABC ANALYSIS

The roots of this method can be found in the 1980s of the XIX century. Back in 1883 during the discussion between the greatest economists of that time, F. Walker and G. George, was born the idea to take into account the taxes of farms, based on their share in the total fees. It was an initial premise of ABC analysis.

Only after a couple of decades, Pareto described and proved his theory 20/80 (80% of the result gives only 20% of efforts), however, this theory could be buried in the annals of the economy and great thought, but Joseph M. Juran began to propaganda, and very actively , This principle is in the management system, as well as logistics.

And only in the 50s of ABC analysis of the range acquires a logical justification and is formed as an independent assortment analysis tool in the company. About seventy years of world economists and marketers needed that the idea exposed to turn into a specific model for analyzing various data, which is used to this day.

Example of ABC assortment analysis?

Before starting ABC analysis of the range, you need to clearly understand the goals and the result we want to get during this analysis. What do we want to see ultimately? And already, based on this, the selection of those data that will be used during the analysis.

So, proceed. To begin with, we need sales data for the month, quarter or year. In the standard version of ABC assortment analysis, it is customary to use one key indicator. In my practice, I strive to choose two parameters in the spike, for example, revenue and profit or profit and quantity of goods sold. It all depends on the official duties of the marketer, which are delivered initially.

Also, periodically, I change a little, the classic type of analysis and using another breakdown of categories, namely a-50%, in 35%, C-15%. Usually this principle is used if it is necessary to significantly reduce the range.

Further. The data on the basis of which AVC is built analysis is ranked from a maximum to a minimum, and the share of each position in the total mass is considered. Fix the share of positions with a growing outcome. After that, the categories of ABC analysis are determined.

Since I have already said, in my practice it often uses two key parameters, and sometimes even 3, then the above steps are carried out several times. In this case, an almost indispensable thing in this case, with its help, all this can be done in a short period of time and not particularly thinking. The resulting categories are combined into one cell (good in Eksle and such an opportunity). As a result, a practically ideal picture of the world is evaporated, and if you are exactly the perfect ABC analysis of the range.

Periodicity of AVS Analysis of the range?

I highly recommend the AVC analysis throughout the range times a quarter. However, in retail trade, there are periodically objective tasks for the analysis of the commodity group, so in a truncated assortment it spends it much more often. And with a certain preparatory work on creating a template in Excel, ABC analysis spend as many times as I need.

Such manipulations allow you to keep "hand on the pulse", tracking changes and quickly taking the necessary measures. If suddenly someone needs this template, I will share it with pleasure (available to download in marketer templates).

I would like to immediately warn if AVC analysis of the range is used to reduce the range, and according to its results, some positions are displayed, then you should not forget three points:

If immediately after reducing the positions, the ABC analysis is reused, again will be positions that can be excluded from the range;
Even if at the current moment we will get rid of everyone, in essence, the positions that were left in the range, may not be sold. There are rare such examples when the category "C" goes to "A", but on the contrary - it is found quite often.
It is impossible to "cut" an assortment only on the basis of numbers obtained during this analysis. There is still logic, adjacent types of analysis, such as the same XYZ analysis, production necessity, the presence of analogues (not even sold) and the possibility of providing the choice of the client.

This article will finish this article. I really hope that I managed to convey the essence of one of the key tools - ABC assortment analysis. In the future, it is planned to accommodate several articles on the methodology of a particular analysis. So not to miss something interesting subscribe to blog updates.

ABC-Analysis (ABC-Analysis) is a method that allows you to determine the most significant resources of the company in terms of gross sales and gross profits.

In marketing, the most popular is the ABC analysis of the range. It is carried out both for a separate brand and in general for the company. The method allows you to identify unprofitable or low-cost-effective groups of products, to improve and optimize the assortment portfolio.

Description of the method

Purpose ABC Analyzing is a simple, convenient and visual ranking of any resources from the point of view of their contribution to profit or sales. Thanks to this ranking, it is possible to properly arrange priorities, focus the use of limited resources of the company (labor, temporary, investments, etc.), to identify excessive use of resources and take timely corrective measures.

The frequency of the AVS analysis: at least 1 time per year, strategically, on a quarterly basis.
To make strategically correct solutions, the results of this method are recommended to be viewed in dynamics for several periods. Monthly analysis can be carried out, but this period of time is too small to implement the decisions taken and too small to track the dynamics of the situation
The advantages of ABC analysis: versatility, simplicity and visibility.
ABC analysis restrictions: the method is too mathematical, sometimes may not take into account the company's strategic goals.
For example: developing categories will always be in the category "C", since the short-term period will have a minimum contribution to the sale / profit of the company

Do you know the theory and do you need only practice?

Borders of the main groups

The method of ABC analysis is based on the "Pareto rule", which sounds as follows: 20% of the effort provide 80% of the result.

The method is based on the principle of classification of the analyzed resources into 3 groups A, B and C:

Agroup: Provides 80% of sales / arrived, is usually 15-20% of all resources
In -group: Provides 15% of sales / profits, it is usually 35-20% of all resources
C-Group: Provides 5% of sales / arrived, is usually 50-60% of all resources

The boundaries of groups of 80% -15% -5% may vary and can be installed individually by each company.

What an indicator is based on ABC analysis - profits or gross sales - also solve the performer analysis. In each case, it all depends on the analysis purposes.

For example, the goal sounds as follows - the company needs to increase profitability in a short time. In this case, it is advisable to conduct an analysis, pushing out from the contribution of each position in total profit.

There may be another goal: focusing sales efforts on the best-selling products - in this case it is more expedient to choose gross sales.

Types of ABS analysis

The ABC analysis technique is widely used in various industries and activities due to its versatility. It can be used in strategic and tactical management, planning and budgeting, logistics and management of company stocks. Varieties of ABC analysis:

ABC analysis of the goods of a separate brand or the entire range of companies
ABC analysis of company stocks
ABC analysis of raw materials and any purchased materials
ABC analysis of customers or consumer groups
ABC analysis suppliers
ABC analysis of the efficiency of divisions and analysis of labor resources
ABC analysis budget. investment or any cost

What conclusions can be made on the basis of ABC analysis

After separating all goods to the ABC groups, decisions are formed regarding each product group. The main directions of conclusions that can be made as a result of the ABC analysis:

1 group A.- The most important resources, company locomotives, bring maximum profits or sales. The company will bear large losses with a sharp decline in the effectiveness of this resource group, and therefore the resources of the Group A should be strictly controlled, it is clearly predicted, often monitor, be the most competitive and not to lose their strengths.

The maximum investment should be allocated for this resource group, the best resources. The successes of the Group A should be analyzed and maximally broadcast to other categories.

2 Group B. - A group of resources that provide good stable sales / profit of the company. These resources are also important for the company, but can be moderated by more relaxed and moderate pace.

These resources are usually relatively stable in the short term. Investments in this type of company resources are not significant and necessary only to maintain an existing level.

3 Group S. - Least important group in the company. Usually the resources of the group with pulling the company down or do not bring income. When analyzing this group, it is necessary to be very attentive and first of all understand the reason for the low contribution.

Prepared using the source: P. Gopalakrishnan, m. Sundaresanmaterials Management: An Integrated Approach, 2004

Ready solutions

We have a ready-made pattern with which you can easily apply the theoretical knowledge of this article in practice. Download Example An example for carrying an assortment ABS-analysis in the section.

ABC-Analysis (ABC-Analysis) is a method of classification (ranking) of the company's resources on a specific parameter, most often significance. Read how to make an ABS analysis, where it applies and what is its advantages.

What is this article:

Scientific and applied progress in the field of economics and finance does not stand still and offers an increasing number of methods and techniques for optimizing various aspects of business. The last decade of the instruments of managers is enriched at the expense of super-modern "Haipov" methods for assessing a neural network and large data ("Big Data"). But traditional methods are still relevant and practical, they will early to discount their bills. One of these classical methods is ABC analysis.

Essence of ABC analysis

The ABC analysis is based on an empirical rule 80/20 or the Pareto principle. In general, the rule states that only a small part of the effort made most of the effect - 80 percent of the result is achieved only due to 20% of actions. For us, this means that only 20% of customers give 80% of revenues, and 20% of goods generate 80% income.

Goods or services should be divided into categories - A, B and C. To the group, and it is customary to attribute assets that ensure 80 percent of the result. For example, if it is necessary to get rid of low-republic reserves, then in the group, but we will attribute goods with regularly high demand. If you need to distribute limits by organization receivables Between customers - buyers with a steadily high volume of purchases paying on time. Next, consider all categories in more detail.

Download and take to work:

What will help : The regulation allows you to reduce the warehouse balance of goods, increase the turnover of stocks and, as a result, reduce the costs of storage. Planning is based on ABC analysis.

What will help : It is useful for ABC- analysis of buyers, analyzing the effectiveness of the existing system of discounts and bonuses and other sales conditions.

Category A.

The most valuable clients or goods in your portfolio fall into category A. Products of this category bring the lion's share of income, without absorbing the company's share of the company as much (proportional). This category will most likely consist of a very small number of customers or Money-Makers products.

What has formed this category is a topic for careful control, manual control and an individual approach, if we are talking about clients. Category A also implies that loss of a client or product problem from this category - have a noticeable negative impact on the business as a whole.

Category B.

Goods or clients, ranked in ascending or descending, which appeared in the middle of the list most likely fall into the category B. Many mistakenly believe that it is a subsidency for goods, customers, resources that contributes to the overall "basket", but is not enough If we talk about his role in the summary result. This approach is not true. In category B, it is primarily to assume that under certain conditions, efforts and costs can go to category A. It is customary to be considered, category B form positions that give the following after category A 15% of the contribution to the overall result.

Category S.

What will help : Maximum increasing profits, managing reserves, and do not store money in stock.

What will help: Reselection and eliminate excess stocks, implement monitoring and stock optimization system.

Application ABS method for reserves analysis

ABC analysis is an excellent tool for reserves. Its use is useful for determining which storage units are affected by the greatest extent on warehouse costs. It also creates a basis for the formation of stock management strategy.

In fact, every product in stock (or a unit of storage of raw materials and materials) generates costs - every place of storage costs money: rent on palletometto, utility costs, warehouse staff salary, depreciation of the warehouse equipment, etc. Therefore, it is important to keep this source of costs. under control.

The use of ABC analysis in stock management is based on the same principles as the segmentation of customers or goods. We rank stored goods or commodity groups according to the parameters of interest and allocate in the group in accordance with the contribution to the overall result by the selected parameter. The parameter for such an analysis is determined by the objectives:

if the task is to reduce the use of warehouse space, then it is necessary to rank the commodity categories in the number of pallet interests occupied;
if there is a need to evaluate the turnover of goods, then you should take shipment as a parameter;
information about the most rapidly used stocks of raw materials can be very useful when the topic of "discounts for volume" begins on the issue of purchases and then we analyze the turnover of raw materials with the "Shipment (vacation, write-off" parameter in production. "

In ABC analysis, there is no standard threshold to determine which products in which category are falling. Category thresholds as well as parameters must be defined specifically for an analytical task. Even the number of categories can be more than three. However, at the heart of the creation of categories, all the same principles are used as for analyzing customers / goods.

Category A is the category of the most valuable products.
Category B slightly more and contains products that have less value.
Category C is the largest, with the smallest contribution to the total value of the analyzed parameter.

Here is an example of some thresholds for the category A:

20% of products that make up 70-80% of annual shipment to customers;
20% of the nomenclature of raw materials and materials, which make up 70-80% of the annual shipment into production;
20% of suppliers of raw materials and materials, which account for 70-80% of the annual volume of procurement.

Traditional proportions for categories - 80/15/5 - can also be used to assess the warehouse stocks, but this is not an axiom as already mentioned above.

ABC analysis is a method with which you can streamline the range of goods or the client base as you need. This type of analysis can be applied to any company. It is laid in its foundation. This principle can be reformulated and applied to ABC analysis as: control of 80% of the entire system is carried out due to controlling 20% \u200b\u200bof goods.

During ABC analysis, the units under study are divided into three categories:

Category A (most valuable): 20% of customers or range by 80% of sales;
Category B (medium): Here is a ratio of 30% by 15%, respectively;
In the last category C, the least valuable units are located, where 50% of goods or buyers account for only 5% of sales.

Most often in this form of analysis, 3 groups are distinguished, occasionally reaches 4-5.

ABC analysis, in essence, is a classification by different parameters and can be applied to:

Assortment of goods;
Product suppliers;
Stocks in stock;
Client or buying audience;
Long sales periods and so on.

ABC analysis of customers

It is satisfied that the client is satisfied. It is much more difficult to understand whether it is profitable to give all the forces on this buyer. If the firm is spent on all its customers at the maximum, offering all the equally favorable conditions, this will lead to a ruin. It is necessary to classify customers by their profitability. To facilitate this task, an ABC analysis is applicable.

Why exactly the ratio of 80% by 20% is optimal? Consider other possible situations.

There are cases where 80% of the company's profits bring 15% or 7% of customers. This is definitely minus. In this case, the company is in vast dependence on this small percentage of buyers. We have to focus on them and obey their conditions, which will definitely deliver a lot of discomfort and entail losses.

The opposite situation, when 80% of profits bring 50-60% of buyers, is also unacceptable. In this case, it turns out that half or even more than half of the clients belong to the category A and they require a high level of service. To keep such a business, you will have to have more vendors, technicians, expand the office, as a result, will lead to the fact that each of the buyers of the "elitar" category will bring a small share of profits.

That is why it is necessary to strive for the observance of the Pareto principle. 15-20% of profits for 80% of customers should be taken for the golden rule, and the deviation from it is to be considered an imbalance.

ABC analysis of the range

The main task of any company is to increase profits. The most convenient and efficient way to perform this task will be optimizing existing resources.

ABC analysis is reasonable from the point of view of the economy by the method of organizing the range of goods or other resources, due to which the cost reduction and increasing profits become possible.

This type of analysis allows you to find out which products it is better to procure or the number of which product is to increase. In other words, the analysis allows you to determine the most or least cost-effective types of goods in the range of the company.

ABC-analysis in management

Most importantly, the use of an ABC method in management, since it is the industry that uses the means and forms of production management in order to increase its efficiency. So the company with the following characteristics will immediately benefit the greatest benefit from this accounting:

A large range of goods;
Wide operating functionality;
Big overhead;
A wide range of expensive installations;
Periodicity of changes in the spending.

ABC analysis: examples

Let us give an example that is universal to use and demonstrates the rated rating method. It can be used for ABC analysis:

Products of a certain manufacturer or the entire range;
Goods in stock;
Procured raw materials;
Suppliers;
Customers or buyers;
Labor resources and work efficiency of departments;
Any cost and investment.

First of all, you need to create a list of all the resources that need to be analyzed. There may be an assortment, client audience, a list of raw materials, personnel, and so on.

Now order all products from more to a smaller.

Calculate the contribution (share) of each unit. It is necessary to divide the amount of the individual product to the entire amount of sales.

Separately in the column you must calculate the cumulative percentage, starting from the top line

Divide the goods by category A, B and C, where in the category A will enter the goods to the border in 80%, to the category B - 80-95%, the remaining will be in category C.

It is important to remember that ABC analysis is a calculation that allows only generalized to streamline the available data and present them in a convenient form. This method of analysis is one of the strategy development tools. For a full analysis, the reasons for which one or another product turned out to be in category A, B or C.

Conclusions that can be made from analysis based on the obtained classification of goods in assortment or suppliers:

In category A there are the most important resources that bring the maximum profit (or sales). The effectiveness of this category is directly reflected at the work of the company. Reducing efficiency here will entail considerable losses to an organization. It is necessary to monitor the resources that are in this category, predict possible changes and continuously monitoring, not allowing to lose strengths.
Category B includes resources providing good profit by the company. It is also an important category that carry stable earnings, but it can be analyzed more calmly. Usually these resources are stable, but only in short terms. Investigate this group should be moderately, only supporting the existing level.
The third group - Category C - the least important for the company. Here you can attribute those resources that need to be revised, or to get rid of them, or try to improve.

It is necessary to find out the cause of resources to enter the last category so that you can change something. So, when analyzing the product range and the services provided, the following reasons for which they found themselves in the C group are possible:

Products are not purchased because it is irrelevant, unclaimed from buyers. In this case, it should be removed from the sale of goods or improve it.
The product is new on the market and is at the stage of entry into its niche;
Products satisfy only a certain group of customers, perhaps a small, but is a "specialties company" company, emphasizing its name, to reduce sales of the main range from categories A and B does not affect. In this case, it is not necessary to get rid of the goods.

In business for monitoring various spheres aBC I.xYZ Analysis. ABC Method is used more often, as it allows you to split a list into small groups in order to determine the management strategy of each. Improving the efficiency and effectiveness of the company is mainly due to the definition of key positions that give the greatest result. The specified method was widespread due to its versatility and efficiency.

Objectives and applications of ABC Analysis in Management

The key goal of the business is an increase in profits. ABC Analysis It is used when it is necessary to minimize expenses and ensure profit when working with a large name of the positions that can act

Assortment of goods;
Suppliers;
Distributors;
Customers.

Thanks to this technique, units are allocated, the return on which is maximum and with the smallest return.

If we are talking about product assortment, there is a consideration of profit in order to determine the best-selling goods. This is carried out to concentrate attention on profitable positions and excluding products that do not bring the expected effect.

Analyzing suppliers, it is necessary to assess the volume of supplies and identify the main counterparties for conducting activities to increase their loyalty, the formation of special offers for them.

Conducting the ranking of distribution distribution, you allocate less responsible partners and work on a decrease in debt level.

Customers should be divided by volume of orders to form a list of basic. Key customers show the maximum loyalty to the brand and are ready to recommend it with their familiar. That is why knowledge of key clients, meetings with them, receiving feedback from them, the formation of special programs is the key to success of any business.

The main goal aBC Analysis of the Client Base, Commodity Assortment and other position is the classification of them by the degree of importance for developing a strategy for working with each of the categories.

Thus, it allows you to highlight the position with the greatest weight, to evaluate the associations, and not a complete list, develop strategies for them.

How to make ABC analysis?

The basis of this technique is the principle of Pareto, apprining that 80% of the result gives only 20% of objects, the remaining 80% give only 20% of the result. To determine the items generating 80% of the result and created aBC Analysis.

In the title there is an abbreviation, denoting groups.

A - the maximum valuable units from which the main return is 80%. Considering the range here will include sales leaders. Key customers, suppliers and distributors will also be here.

B - positions having an average degree of importance. Products that are sold, but are not market leaders, customers, periodically performing orders, but for a small amount, etc. Such an association gives up to 15% of the result.

C - least important items that generate only 5% of the result. In relation to such goods, it is worth thinking about the need for their production if we are talking about sales. They are less in demand and only take expensive resources.

If necessary, a larger number of groups are allocated. In practice, the allocation of more occurs during the grouping is not one parameter, but in several, such as profit and sales. Then a greater number of categories AA, AB, VA, etc. are formed.

If you have a list, then about 20% of this list will enter the category A, no more than 30% in b, the remaining part - 50% is likely to be attributed to S.

Below is an algorithm for the application of the technique

Determination of the objective of the process, the expected result, the need for its implementation;
The choice of the study object, which can be goods, suppliers, customers or distributors;
The choice of parameter according to which the ranking will be held, as mentioned above, there may be several of them, but you should not take more than three in order not to complicate the process;
To rank the list in accordance with the value of the selected parameter from greater than the smaller;
Summarize the overall value of the list of the list;
Calculate the share of each name in the total amount;
Identify a share for each unit with a growing outcome, where the latter will be 100% in the list;
The value of the share of the increasing result, the maximum approximate to 80% protrudes the lower boundary of the group A, to 95% - the group B, everything that is located below will enter the group C;
Calculate the number of positions in the list;
Determine the total number of units in each union;
Calculate their share in each category in total;
Compare the obtained values \u200b\u200bwith regulatory.

The result of the conduct should be not only formed lists, but also an action plan for work with each organization.

ABC Analysis can be carried out both in manual and using tools excel.

Advantages and Disadvantages of ABC Analysis

The technology under consideration was widespread due to its benefits.

Easy to use. It does not require a large amount of data and easily allows you to carry out the necessary calculations.
Speed \u200b\u200bapplications. You will not need to collect information for a long time.
The results obtained are relevant for a long period of time and can act as a basis for the formation of a development strategy.
Reducing costs and improving the efficiency of the use of available resources in the failure of class C.
Applicable in various fields and for many indicators, starting from the consideration of the range, ending with interaction with customers.

Despite the objective advantages, the presented technology has several drawbacks that you must remember when

It is difficult to conduct a study by more than 3 indicators due to the need to form more than 100 associations.
Positions can be grouped only by measurable indicators, the qualitative indicators in the specified methodology are not taken into account.
Does not allocate unprofitable or problem names.
Does not take into account the influence of seasonality, unevenness, purchasing power, etc.

ABC Analysis example

Let's spend aBC analysis assortmentshop upholstered furniture. This store presents a limited range of products: sofas, chairs, pillows, blankets and bedspreads, office chairs, house chairs.

You can order a detailed business plan for a similar turnkey store with us, or buy a fully prepared business plan with all calculations.

Over the past month, revenue fell in the store, the head decided that the case in the range and decided to follow the method described.

As a parameter for analysis, select sales by the results of the previous month. Opposite each name, we indicate the number of units sold, ranging from the maximum value to the minimum, determine the share of sales of each product in the total volume and share of the increasing result.

Sofas - 30 pcs. (Share separately 40%, increasing outcome - 40%)
Chairs - 29 pcs. (share separately 40%, increasing outcome - 80%)
House chairs - 11 pcs. (share separately 15%, increasing outcome - 95%)
Pillows - 2 pcs. (share separately 2%, increasing outcome - 97%)
Plaids and bedspreads - 2 pcs. (share separately 2%, increasing outcome - 99%)
Office chairs - 1 pc. (Share separately 1%, increasing outcome - 100%)

We find the value of the share of the increasing result, the as close as possible to 80% is the boundary of the category A. Border in on the third position, since the value of 95% is achieved, the remaining positions are included in the class C.

A - sofas and armchairs - 80% of the result give 20% of the items.

In - chairs for the house - 15% of the result gives a 30% assortment.

C - pillows, blankets and bedspreads, office chairs - 5% of the result gives 50% assortment.

The results obtained correspond to the normative.

Thus, it can be concluded that the management needs to be concentrated on the diversity and the quality of the key position - sofas and chairs and part of the trading areas of goods of the class with to give to implement them. As for office chairs, it is not necessary to implement this assortment in the absence of demand.

Holding ABC Analysisit does not represent difficulties, however, it is necessary to take into account some recommendations.

For research, you should choose homogeneous positions. If you are considering food, divide them into commodity groups. You should not compare the volume of sales of red caviar and loaves of bread.

Pay attention to the choice of the parameter, besides what it must be quantified, it should give an objective assessment. The sales volume of seasonal goods in the summer months is increasing, try to take into account such nuances.

The frequency of application of the technology under consideration will allow you to track the progress of the application of strategies for various categories.

It makes no sense to monitor the indicators manually, use the Excel program and the calculations will not take more than one minute.

conclusions

MethodaBC Analysis Allows you to identify the goods that bring the maximum result and directly affecting profits. Working with homogeneous associations by a certain strategy increase performance. This is reflected in the efficiency and financial sustainability of the company. The specified method is widely used not only in the field of trade, but also in the field of production, the provision of services, in logistics.

You can order a detailed topical business plan with us, or buy a fully prepared business plan with all calculations.