Proposta de um modelo de plano de negócio para uma organização de recreação e hospedagem infantil

Abstract

This paper proposes a business plan template for a company in the business of hosting and a children's club, to be applied in the municipality of Santa Maria/RS, in 2014.We attempted to clarify the importance of drafting a business plan, and provide sufficient data for decision making at the opening of business entrepreneur. Bibliographical study was conducted to expand knowledge on the subjects and conducted interviews with entrepreneurs and representatives of nearby businesses in this field and the designed values closer to reality. During the study, the pre operating costs were raised, spending on fixed assets, fixed and variable costs, projection of revenues, the fiscal framework of the company as well as the calculation of the tax, income statement and a financial analysis of the activity indicators which were shown information that assisted in the feasibility or otherwise of the business. After all surveys, was then possible to formulate the business plan template, where, according to the results, there was a business feasibility, since there is no competition in this way in the city.