Report写作范文： Planning for a Business Start Up

Report写作范文-创业计划。本文是一篇国外大学report写作参考，本报告调查了牛津郡Thame一家初创企业的商业案例。所讨论的业务是电气零售商的业务，这里考虑了小型独立企业和大型连锁企业的可能性。该篇report首先考虑了当代的经济和零售环境，然后考虑了Thame本身的相关事实。然后，它着眼于与业务相关的可能的市场细分，并考虑一些预计的现金流和支出模型。总之，该篇report没有预见到在目前的气候下，这类企业会取得成功的任何保证，尽管通过将业务多样化到电子商务中可能会获得少量利润。相反，即将成立的大型企业可能前景更好。以下就是这篇report写作范文的全部内容，供参考。

‘Would it be feasible to open an electrical goods store in Thame?’ Thame is in ‘Oxon’ (Oxfordshire).“在泰国开一家电器商店可行吗？

Abstract 摘要

This report examines the business case for a start up business in Thame, Oxfordshire. The business in question is that of an electrical retailer, and the possibilities for both a small, independent enterprise and a large chain multiple are considered here. The report first considers the contemporary economic and retail environment, and then the relevant facts about Thame itself. It then looks at the possible market segmentation associated with the business, and considers some projected cashflow and expenditure models. In conclusion, the report does not foresee any guarantees of success for such a venture in the present climate, although it may be possible to accrue small margins through diversifying the business into e.commerce. Conversely, it may be that forthcoming large scale ventures have better prospects.

1. Introduction.引言

This report examines the business case for starting a new venture in the form of an electrical retailer in Thame, Oxfordshire. It does so with due regard for the contemporary economic and retailing environment, as well as the relative prospects of a small, independent business as against a larger, diversified one. As Groom speculates, ‘A recession can be a smart time to launch a business or innovate, if you can find the money to invest. Competitors are struggling to cut costs and you can look forward to the upturn.’ (1). Liquidity in terms of start up costs, inventory, stock and rents is a key factor for consumer facing businesses, who cannot confidently predict their actual margins in the current climate. As will be discussed below, there are likely to be significant developments in UK electrical retailing sector over the next few years: not even the established multiple chains are assured of retaining their current margins. The one area which may offer smaller players a significant opportunity is e.commerce. As Hooley et al. point out, ‘A significant feature of the Internet is the shift in power away from manufacturers and retailers towards customers. While the period to the middle of the twentieth century saw power concentrated in the hands of manufacturers and suppliers…the customer now typically initiates an information search, whereas in the past the manufacturer or the retailer initiated and controlled this.’ (2)

Report探讨了在牛津郡Thame以电器零售商的形式创办新企业的商业案例。它这样做时充分考虑到了当代的经济和零售环境，以及小型独立企业与大型多元化企业的相对前景。正如Groom推测的那样，“如果你能找到投资的资金，经济衰退可能是创业或创新的明智时机。竞争对手正在努力削减成本，你可以期待经济好转 。启动成本、库存、库存和租金方面的流动性是面向消费者的企业的一个关键因素，在当前的气候下，他们无法自信地预测自己的实际利润率。如下文所述，未来几年，英国电器零售业可能会有重大发展：即使是已建立的多家连锁店也无法保证保持目前的利润率。电子商务是一个可能为小型企业提供重要机会的领域。正如Hooley等人所指出的，“互联网的一个重要特征是权力从制造商和零售商转向客户。”。虽然到20世纪中叶，权力集中在制造商和供应商手中，客户现在通常会发起信息搜索，而在过去，制造商或零售商会发起并控制这一过程。”

2. A worthwhile business opportunity?一个有价值的商业机会？

In the absence of detailed and focused market research data, the business case must be projected from the available circumstantial evidence. We will begin this discussion by looking at the market conditions for electrical goods and UK retailing in general. Both the British Retail Consortium and the Royal Institution of Chartered Surveyors reported worsening trade figures in November 2008, with non-discretionary purchases, i.e. food and drink, the only categories not to be depressed. (3) A recent Bank of England survey reported that Banks are imposing tougher lending standards on loans and credit cards, although interest rate cuts may encourage households to spend money freed off by heaper mortgage repayments. As one analyst observes, ‘Non-food retail sales are driven by real wage growth, credit availability and housing wealth. Since real incomes, after inflation, have been falling for about two years, consumers have dipped into savings, and used remortgaging and credit cards to maintain spending. Things are now reversing.’ (4) A depressed housing market will further impact upon electrical retailing through a lower demand for appliances. The major multiple and discount electrical store chains are suffering from poor sales and margins at present, due to the following factors…

在缺乏详细和有针对性的市场研究数据的情况下，商业案例必须根据现有的间接证据进行预测。我们将从电器产品和英国零售业的市场状况开始讨论。英国零售联合会和英国皇家特许测量师学会都报告称，2008年11月的贸易数据不断恶化，非自由裁量采购，即食品和饮料，是唯一没有受到抑制的类别。英格兰银行最近的一项调查报告称，银行正在对贷款和信用卡实施更严格的贷款标准，尽管降息可能会鼓励家庭花掉大量抵押贷款还款所腾出的钱。正如一位分析师所观察到的，“非食品零售是由实际工资增长、信贷可用性和住房财富驱动的。由于通货膨胀后的实际收入已经下降了大约两年，消费者开始动用储蓄，并使用再抵押和信用卡来维持支出。现在情况正在逆转低迷的房地产市场将通过降低电器需求进一步影响电器零售业。由于以下因素，目前主要的多功能和折扣电器连锁店的销售额和利润率都很低…

Depressed housing markets have resulted in lower sales of refrigerators, washing machines and other white goods.低迷的房地产市场导致冰箱、洗衣机和其他白色家电的销量下降。

A price war between television manufacturers has depressed profit margins on these goods by 1 per cent in the second half of 2008. Sales of flat-screen TV’s have slowed to the level of white goods.2008年下半年，电视制造商之间的价格战使这些产品的利润率下降了1%。平板电视的销售已经放缓到白色家电的水平。

Margins have been further reduced in pre-Christmas price cutting, with rival chains holding sales to reduce stock levels. (5)圣诞节前的降价进一步降低了利润率，竞争对手的连锁店为了降低库存水平而暂停销售。

In specific company terms, this means that Comet’s like for like sales are down 11.6 per cent from 2007, and Kesa, its Anglo-French owned parent company, has suffered a first half loss. Its shares recently suffered an 11.9 pence fall to 142.5 pence, and it is planning to cut costs through redundancies in its UK stores. DSG International, Comet’s closest competitor, has recently scrapped its dividend on the same basis. (6) As a background to this, large format outlets in retail park developments have been contracting, with Comet and Curry’s planning to rationalise their chains. Meanwhile, Tesco and Asda are expanding their non-discretionary and homewares businesses, and Argos is reportedly expanding. DSG have also opened a 60,000 square foot outlet near Birmingham, under the Currys megastore brand. In the long term, there may be competition from completely new entrants, such as Carphone Warehoue, which is currently opening US electrical stores in partnership with Best Buy. ( 7) The Best Buy/Carphone partnership has already projected 200 large consumer electrical stores in Europe by 2013, with 100 of these in the UK. They will be going head to head with Curry’s, Comet and PC World, and projecting sales of £6.2 billion by 2013. ( 8) This is based on anticipated margins of 5.6 per cent, whereas current incumbents such as Currys and Comet trade on typical margins of 1 per cent. It is planned to achieve this more favourable margin by adopting a ‘know your customer’ approach: as Charles Dunstone puts it, ‘If you go to a lot of electrical stores now, they just keep the rain off the stock, no one there does anything, they don’t display it nicely, if you ask a question they just read the label back to you.’ (9).

从公司的具体情况来看，这意味着Comet的同类销售额比2007年下降了11.6%，其英法合资母公司Kesa上半年也出现了亏损。该公司股价最近下跌11.9便士，至142.5便士，并计划通过裁员英国门店来削减成本。Comet最接近的竞争对手DSG International最近也在同样的基础上取消了股息。作为背景，零售园区开发中的大型门店一直在收缩，Comet和Curry计划对其连锁店进行合理化。与此同时，乐购和阿斯达正在扩大其非必需品和家居用品业务，据报道Argos也在扩张。DSG还在伯明翰附近开设了一家6万平方英尺的分店，以Currys超级商店品牌命名。从长远来看，可能会有来自全新进入者的竞争，比如Carphone Warehoue，该公司目前正与百思买合作在美国开设电器店。百思买/Carphone合作伙伴已经预测到2013年，欧洲将有200家大型消费电器商店，其中100家在英国。他们将与Curry’s、Comet和PC World展开正面交锋，预计到2013年销售额将达到62亿英镑。这是基于5.6%的预期利润率，而Currys和Comet等现有公司的利润率通常为1%。该公司计划通过采取“了解客户”的方法来实现这一更有利的利润率：正如查尔斯·邓斯通所说，“如果你现在去很多电器店，他们只是不让存货下雨，那里没有人做任何事情，他们不会很好地展示，如果你问问题，他们只是把标签读给你听。” 。

3. The Local and Regional Trading Context.当地和区域贸易环境

Thame is in a relatively affluent area. A detached house in the town is currently valued at an average of £383,799, with the entry level flat or maisonette costing an average of £167,994. (10) Council tax is likely to rise in 2009, with a Band ‘D’ tax payer facing an increase of £3.05. (11) . The area is already well provided with electrical retail outlets. Curry’s has ten stores within a twenty five mile radius of Thame, including three in Reading, two in High Wycombe and two in Aylesbury. There are five Comet electrical stores within the same area : Aylesbury, Oxford (Cowley), Oxford, High Wycombe, and Reading, the closest of which is 8.7 miles away. Tesco and Asda, which both sell household electricals, have stores within an 8 mile radius of Thame: Tesco’s Princes Risborough store is 7.65 miles away, whilst Asda’s Wheatley outlet is only 6.05 miles. DIY outlets such as B&Q, who also sell some electrical appliances, also have stores in the area. Thame is listed as having two independent electrical retailers: Thame Audio, of Swan Walk, and Domesco Ltd, in Thame High Street. No trading figures are available for the latter, but in 2008 Thame Audio publicly reported a drop in turnover to £100,000. (12 ) The local credit situation for new or small enterprises is not encouraging. The proprietor of Thames AV, the independent television and hi-fi store, has recently complained of having his business overdraft interest rate doubled to 8 per cent, with the bank (Barclays) unwilling to extend further credit. (13) This is redolent of the wider national situation: The Federation of Small Businesses indicates that ‘…Our members are being refused loans and threatened with overdraft withdrawals unless they agree to new, hiked-up rates. The banks have had their bail-out. They should not pass their problems on to loyal . . . customers.’ (14 )

Thame在一个相对富裕的地区。该镇的一栋独立式住宅目前平均价值383799英镑，其中入门级公寓或阁楼的平均价格为167994英镑。 2009年，市政税可能会上涨，D级纳税人将面临3.05英镑的增长。 。该地区已经有很好的电器零售店。Curry’s在Thame方圆25英里内有十家商店，其中三家在雷丁，两家在海威科姆，两家在艾尔斯伯里。同一地区有五家Comet电器商店：艾尔斯伯里、牛津（考利）、牛津、海威科姆和雷丁，最近的一家在8.7英里外。特易购和阿斯达都销售家用电器，它们的商店都在Thame半径8英里的范围内：特易购的Princes Risborough商店在7.65英里外，而阿斯达的Wheatley商店只有6.05英里。B&Q等也出售一些电器的DIY商店也在该地区开设了商店。Thame被列为拥有两家独立的电器零售商：Swan Walk的Thame Audio和Thame High Street的Domeco Ltd。后者没有交易数据，但2008年Thame Audio公开报告营业额下降至10万英镑。当地对新企业或小型企业的信贷情况不乐观。独立电视和高保真商店泰晤士AV的老板最近抱怨说，他的商业透支利率翻了一番，达到8%，而巴克莱银行不愿再提供信贷。这反映了更广泛的国家形势：小企业联合会表示，“……我们的会员被拒绝贷款，并受到透支提款的威胁，除非他们同意新的、提高的利率。”。银行已经得到了纾困。他们不应该把自己的问题转嫁给忠诚的客户。

There are support organisations for new enterprise in the region, including the Oxford Trust, and Oxford Innovation. (15) It must also be borne in mind that the balance of the regulatory framework is unlikely to be tipped towards small retailers in the near future. As one of their Trade Organisation representatives has commented, ‘Having received the recommendations of a detailed and extensive inquiry there is no justification for the government not driving forward the …remedy put forward by the…competition authorities.’ (16) However, the response from the Office of Fair Trading has so far been unequivocal: ‘It is not for the competition authorities to deny any players in a market opportunities for organic growth…out of a perceived need and ability to meet consumer demand.’ (17). In other words, there will be no regulatory leveling of the playing field to encourage or assist small businesses.

该地区有支持新企业的组织，包括牛津信托基金和牛津创新基金。还必须记住，在不久的将来，监管框架的平衡不太可能向小型零售商倾斜。正如他们的一位贸易组织代表所评论的那样，“在收到详细而广泛的调查建议后，政府没有理由不推进竞争主管部门提出的补救措施。”然而，到目前为止，公平贸易办公室的回应是明确的：“竞争主管部门不能因为满足消费者需求的需求和能力而剥夺市场中任何参与者有机增长的机会。” 换言之，监管部门不会为鼓励或帮助小企业提供公平的竞争环境。

4. Market entry prospects and Cash flow Forecast.市场进入前景和现金流预测

Deacons and Freely point out that ‘converting an idea into a business opportunity is the key element of the process of business creation…’, simultaneously indicating that a number of elements need to converge: ‘The economic environment has to be conducive, the culture must be appropriate for risk-taking and the nascent entrepreneur must have the confidence to take an idea suggested by opportunities through to fulfilment.’ (18) Whilst not all of these factors are currently present, it is proposed here that small retailers can still take advantage of the untapped capacity in eCommerce. As Hooley et al point out, this market is not homogenous, consisting of highly differentiated segments, i.e. ‘…Explorers – highly optimistic and innovative; Pioneers – the innovative but cautious: Skeptics – who need to have the benefits of technology proved to them: Paranoids – those who are insecure about the technology; and Laggards – those who will resist the technology…’. (19). In a survey of small retailers, over half said that they were already augmenting their footfall business with trading on the web. All of those who had done so considered the initial outlay had been well invested, and considered that they had already recouped their investment. Whilst none agreed with the idea that the web might eventually supplant their high street business, they all foresaw it playing an increasing role in their margins – even those who had not yet started trading on the web. (Appendix 3).

Deacons和Freely指出，“将一个想法转化为商业机会是商业创造过程的关键要素”，同时表明许多要素需要融合：“经济环境必须有利，这种文化必须适合冒险，新生的企业家必须有信心将机会提出的想法付诸实践，虽然目前并非所有这些因素都存在，但这里建议小型零售商仍然可以利用电子商务中尚未开发的能力。正如Hooley等人所指出的，这个市场不是同质的，由高度分化的细分市场组成，即“探索者——高度乐观和创新；开拓者——创新但谨慎的人：怀疑论者——需要向他们证明技术的好处：偏执狂——对技术不安全的人；以及落后者——那些将抵制这项技术的人”。 在一项针对小型零售商的调查中，超过一半的人表示，他们已经在通过网络交易来增加客流量。所有这样做的人都认为最初的支出已经得到了很好的投资，并认为他们已经收回了投资。虽然没有人同意网络最终可能取代他们的商业街业务，但他们都预见到网络在他们的利润率中会发挥越来越大的作用，即使是那些还没有开始在网络上交易的人。

Cashflow Forecast.现金流预测

Individuals will not enter the sphere of business start ups on a level playing field, as financial institutions are applying increasingly stringent lending criteria. As Deakins and Freel point out, ‘The importance of human capital tends to be reinforced by external financial institutions, since research has shown that bank managers rate previous experience as an important factor in lending to new-venture entrepreneurs.’ (20) The margins cited above, i.e. those of between 1 and 5 per cent as accepted in the trading of the large electrical multiples, illustrate how difficult it is going to be for a small scale enterprise to expand or even survive in close proximity to them. The cashflow forecast prepared for this study is based on a reasonably well capitalized start up, with only a £24,000 loan required, and this deferred until the second year of trading, i.e. no repayments due in the first twelve months. It also assumes the trader has personal liquidity of £500 a month from their existing assets, which they are prepared to commit to the business. The business has a target monthly income of between £8,000 and £10,000, seasonally adjusted: taking into account all other income, this would accrue a grand total of £134.000. (See Appendix 1).Assuming an annual stock inventory of £96,000, the other major outgoing will be Rent and rates, which are currently high in both the high street and out of town sites, despite vacant lots and falling demand. This will amount to £14,400 including business rates, and there will also be a £4,000 start up cost for interactive website design. With nothing factored in for contingencies, a total expected expenditure of £125,120 is perhaps a little optimistic, and the predicted profit of £8880 may be reduced to a break even situation. This is not regarded as a bad result in the first year’s trading for an independent retailer. (Appendix 2).

个人不会在公平的竞争环境中进入创业领域，因为金融机构正在应用越来越严格的贷款标准。正如Deakins和Freel所指出的，“外部金融机构往往会加强人力资本的重要性，因为研究表明，银行经理将以往的经验视为向新的风险企业家放贷的重要因素。”上述利润率，即大型电力倍数交易中可接受的1%至5%的利润率，说明了一家小型企业在其附近扩张甚至生存是多么困难。为本研究编制的现金流预测是基于资本充足的启动，只需要24000英镑的贷款，并推迟到交易的第二年，即前12个月没有到期还款。它还假设交易员每月从现有资产中获得500英镑的个人流动性，他们准备将这些资产投入到业务中。该公司的目标月收入在8000英镑至10000英镑之间，经季节性调整：考虑到所有其他收入，这将累计134.000英镑。。假设年库存为96000英镑，其他主要支出将是租金和费率，尽管空地和需求下降，但目前商业街和外地的租金和费率都很高。包括商业费率在内，这将达到14400英镑，互动网站设计的启动成本也将达到4000英镑。如果不考虑意外事件，预计总支出125120英镑可能有点乐观，预计利润8880英镑可能会降至盈亏平衡。对于一家独立零售商来说，这在第一年的交易中并不算是一个坏结果。

5. Conclusion.结论

Current retail trading conditions are, arguably, not auspicious for any scale of enterprise. However, they are particularly hazardous for the small retailer, and especially one which is relying on any element of credit. There is no guarantee that the latter will be available at all, or that the terms agreed for it will remain unchanged: as has been discussed above, if they do change, it is likely to be in favour of the bank, rather than the other way round. As Deakins and Freel point out, ‘For obvious reasons, little research has been done on new business ventures that subsequently fail, but it is commonly asserted that one of the main reasons for the reported high failure rates of such new ventures is under-capitalization.’ (21). With forthcoming large scale businesses such as Carphone concentrating on creating customer value through service, small businesses will no longer be able to claim any discernible advantage in that respect, unless they can apply to new areas of retailing such as e.commerce. On the positive side, small businesses may derive some advantage from official nervousness about their role in the overall economy. Chancellor Alistair Darling has augmented the Small Firms Loan Guarantee Scheme, and widened the availability of Insurance from the Export Credits Guarantee Department. Stephen Alambritis, who is the head of parliamentary affairs for the Federation of Small Businesses, has indicated that ‘…Something’s happened somewhere [in government] that recognises that the real economy is small businesses, and if they don’t get the money and …the credit, then we’ll be in a recession.’ (22). With over 13 million people in the UK working in the small business sector, much depends on their sustainability. (23) However, the precise amount of support which might be available to any individual enterprise, such as the one under discussion here, cannot be anticipated. It must also be considered that any such support may be ephemeral in nature, and be reflected in higher taxes and lower business allowances when the fiscal books have to be balanced. Overall, the factors uncovered by this report indicate that this is not an appropriate time to open a small independent electrical retail business in Thame. Conversely, it may a propitious time for the kind of audacious, service orientated superstore mooted by Carphone Warehouse. As Blumentritt observes, ‘…Because defenders value efficiency and stability in their technology, structure, and organizational routines, they are sensitized to problems associated with innovation (e.g., high cost, risk of failure, threat to the established order)…’ (24) If this is true of the existing electrical multiples, Thame may be a promising site for such a venture.

可以说，目前的零售交易条件对任何规模的企业来说都不吉利。然而，它们对小型零售商尤其危险，尤其是那些依赖任何信贷要素的零售商。根本不能保证后者可用，也不能保证为其商定的条款保持不变：正如上文所讨论的，如果条款发生变化，很可能有利于银行，而不是相反。正如Deakins和Freel所指出的，“由于显而易见的原因，很少对随后失败的新企业进行研究，但人们普遍认为，据报道，此类新企业失败率高的主要原因之一是资本不足。”随着Carphone等即将成立的大型企业专注于通过服务创造客户价值，小企业将无法再声称在这方面有任何明显的优势，除非它们能够应用于电子商务等新的零售领域，小企业可能从官方对其在整体经济中的作用的紧张情绪中获得一些优势。财政大臣阿利斯泰尔·达林扩大了小企业贷款担保计划，并扩大了出口信贷担保部的保险范围。小企业联合会议会事务负责人Stephen Alambritis表示，“（政府）某处发生了一些事情，承认实体经济是小企业，如果他们得不到钱和……信贷，那么我们将陷入衰退。”英国有1300多万人在小企业部门工作，这在很大程度上取决于他们的可持续性。然而，任何一个企业，例如这里讨论的企业，可能获得的确切支持数额都是无法预料的。还必须考虑到，任何此类支持都可能是短暂的，并在必须平衡财政账目时反映在更高的税收和更低的商业津贴中。总的来说，本篇report所揭示的因素表明，现在不是在Thame开设小型独立电气零售企业的合适时机。相反，对于Carphone Warehouse提出的那种大胆、以服务为导向的超市来说，这可能是一个有利的时机。正如Blumentitt所观察到的，“因为维护者重视技术、结构和组织惯例的效率和稳定性，他们对与创新相关的问题（例如，高成本、失败风险、对既定秩序的威胁）很敏感”。本站提供各国各专业report范文以及report写作指导服务，如有需要可咨询本平台。