BUSINESS COMPETITION PROPOSAL WRITING
I.Background Information
A)Why You Need a Business Plan
1)Obtain funding
2)Provide a plan for early development
B)What Should be Included in a Business Plan
1)An examination of the product or service (advantages)
2)The market (customers)
3)The industry (competitors)
4)Marketing (distribution and pricing)
5)Production (costs for process)
6)Management (people)
7)Financing (equity/debt structure)
C)Incorporate the Ten Guiding Principles into Your Business Plan
1)Keep in mind your audience
2)Make it easy to read
3)Your approach should be market driven
4)Qualify the competition
5)Present your distribution plan
6)Exploit your company’s uniqueness
7)Emphasize management strength
8)Present attractive projections
9)Zero in on possible funding sources
10)Close with a bang
II.Executive Summary
A)Describe your product or service and your target market
B)Define how and why you will be successful
C)Include an overall financial picture (history of earnings, projected earnings, and
use of proceeds).
D)Provide a management profile (with appropriate descriptions of why you and your
staff are qualified to run the company).
III.Introduction (History Brief)
A)What the company does
B)Why it exists
C)Its current status
D)Its milestones, achievements, and setbacks along the way
E)Who founded it and when
IV.Product or Service
A)Describing Your Product or Service
1)What is the product? (Describe physical characteristics; size, weight, color,
packaging)
2)What does it do?
3)What is the service? (Define nature)
4)What does the service deliver?
5)What is the primary application? Any secondary applications?
6)What need does it fill?
7)Who are the customers
8)Who makes the buying decision?
9)What are the customer benefits?
10)What makes it different?
(a)Emphasize its distinctive features.
(b)State advantages and disadvantages.
(c)State strengths/weaknesses.
11)How complex or simple is it (from the user standpoint)?
12)What are the results of using it?
13)Why will the customer buy it?
14)What types of regulations are relevant, both in selling and in use.
15)What type of training is needed, to both sell and use it?
16)What proprietary positions do you have (patents, trademarks, copyrights, trade
secrets)?
17)How does your existing product/service relate to companion or multiple
product/service lines?
18)What disposables are needed that must be purchased from you?
B)What’s Your L ife Cycle?
1)Introduction
2)Growth
3)Mature
4)Decline
V.The Market (customers)
A)Prepare a Customer Profile –Who’s your market?
1)Who are your customers? What’s their economic make-up? What’s their age
mix, nationality, sex, marital status, religion, education, occupation, size of
family and lifestyle?
2)Is density of population, size of city or type of climate important?
3)How many of them are there? How many do you need?
4)How do price, quality, warranty, service, color, size, weight, discounts, and
terms impact the buying decision?
5)Why do they purchase?
6)Where do they purchase?
7)Is the product/service a necessity, optional, or luxury?
8)How often do they purchase?
9)What is the method of payment (cash, credit cards, installments, or advances)?
10)How do they use it?
11)Does seasonality come into play?
12)Is it a one-person buying decision or is a committee involved?
13)Does the decision have to go through multi-approval?
14)How long is the decision-making process?
15)Are the buyer and the user the same?
16)How important is personal contact with the customer?
17)How many customers or active accounts do you have?
18)Point out negatives you have to overcome and how you do so.
B)Prepare an Industry Profile –What’s the size of your market?
1)What are the total sizes of your market(s) broken down into four categories –
international, national, regional, local?
2)What are the historical, current, and projected growth rates?
3)Are any social/economical/political changes affecting the ability to afford your
product or service?
4)What are the changing needs in the actual use of your product/service?
5)Have you conducted any formal marketing studies? Informal? Are any
independent or industry studies available?
6)Discuss any new product/service or industry development.
C)Prepare a Competitive Profile – What percentage of the market can I obtain?
1)Comparisons on price, performance, quality, warranties, service, distribution,
and features.
2)Comparisons on managerial, financial, marketing, and operational strengths
and weaknesses.
3)Comparisons on trends in their sales, market share, and profitability.
4)What’s the general nature of your competition – are they inadequately or well
financed and do they have very cutthroat or so-so pricing strategy?
5)Is new competition entering the industry? How fast?
6)How important are nationally known brand names? How about regional or
local brands?
7)Do you have mail order or catalog competition?
8)Can you point out specific “holes” in your competition?
D)High-Impact
1)Cite numbers and statistics
2)Source your facts
3)Competitive Brief
VI.Assess the Risks in International Investments
A)Economic risks
1)Fluctuating currency exchange rates
2)Inflation rates
3)Diverse tax policies
B)Legal-political risks
C)Educational differences
D)Socio-cultural differences
1)Culture
2)Language
3)Space
4)Time orientation
5)Religion
6)Use of contracts
VII.The Market Strategy: How to Get to Them
A)Objectives
1)Identify target markets (rifle vs. shotgun)
2)Choose specific niches
3)Increase market share
4)Optimize profits
5)Gain early entry
B)Target market
1)Low marketing costs
2)Low design and manufacturing costs
3)No regulatory exposure
4)Not capital intensive
5)Customer perception of high value
6)No good substitutes
7)Few competitors
8)Life cycle at growth stage
9)High profit potential
10)No seasonal fluctuations
11)Ability to capture 20 to 40 percent of market share
C)Pricing
1)How do you determine your pricing compared to your competition?
2)How do your competitors determine pricing?
3)Do you attempt to preserve the same percentage or margin throughout your
product line or system?
4)How do commission levels influence your pricing?
5)What consideration have you given to volume discounts?
6)Do terms of the purchase influence pricing?
7)If you sell direct, do you grant a better price than your dealer price?
8)Do you offer special pricing to preferred customers?
9)Are there any regulations restricting your pricing policies?
10)Can you gain a competitive edge with pricing?
11)How do you know the customers will pay your price?
12)Have you considered your competitors reaction to your pricing?
13)Is your pricing established to assure profits?
14)Will your pricing allow you to increase market share?
15)Do you have a pricing advantage due to the newness of your product or
service?
D)Positioning – What particular market niche you are going to fill
E)Advertising
F)Promotion
G)Logo, product, and packaging design
H)Sales force – Internal vs. external sales force
I)Distribution – Are there intermediaries in your distribution channel? Do you
provide in-home, in-shop, in-office service?
J)Customer service
1)What customer service is required?
2)What service does the market expect?
3)What continuing service has to be provided?
4)How will you provide the services?
5)How about return policy and money back guarantees?
K)Warranty
L)Projections
VIII.Production
A)Operations Plan – Manufacturing Highlights
1)How will you get your product produced? How much production is done in
house versus outside subcontractors? Both initially and in the future.
2)What production advantages do you have?
3)What is your present capacity? How soon will this need to be expanded?
4)What are your critical parts? Are any of these “sole-sources” or do you have
back-up vendors? What are the lead times for these critical components?
5)What are the differences for production costs at standard production rates
versus different volume levels?
B)Production Plans
1)What items or components are contracted to outside contractors? Describe
these companies and their ability to furnish to your specs.
2)Do you use just-in-time delivery with your suppliers? If so, explain the
situations.
3)Do you have on- or off-site storage of large items?
4)Do you use multiple off-site inventory sites?
5)Are storage and handling facilities/equipment adequate?
6)Do you have rolling stock (trucks, trailers)?
7)Are you job-shop or mass production oriented?
8)Cite percent of labor in cost of goods.
9)Describe quality control procedures. Who is responsible? What steps are
taken to assure quality? How are employees motivated to ensure quality? Do
you solicit customer feedback? What are your testing procedures?
C)Research and Development
1)What is your patent, trademark, or copyright position?
2)Indicate inside and outside work and consultants.
3)Furnish a chart depicting time and tasks, tied back to budget.
4)What percent of sales have gone toward R&D? What is your future
anticipation?
5)Cite number of employees in R&D and note advanced degrees.
6)Can you give a percent of current sales generated by past R&D?
7)Any tie-ins with large firms, universities, or government agencies?
IX.Human Resources Management
A)Top management
B)Board of directors
C)Board of advisors
D)Support professionals
E)Key personnel
F)HR policies
X.The Financials
A)General Suggestions
1)Summarize before you start – one paragraph summarized projections in 3 to 5
years, including: sales, expenses, net income, and total growth in assets, and
net worth.
2)The offer – what you are asking for and what are the expected returns
3)Use of proceeds – How are money going to be used
4)The exit – How the investors are going to get their money back
5)Be realistic
6)Assumptions
B)Financial Statements
1)Income Statement projections
2)Cashflow projections
3)Balance sheet pro formas
4)Ratios and Breakeven analysis
XI.Summarizing with a Schedule
XII.Close with a Bang
JULY
1.Executive summary 1.1 Business overview This business is for building a fast food restaurant, located at Shanghai railway station. It named ‘Bolero’. It can hold 60 covers. The decor of the restaurant will be brief. Give customers a clean and nice environment. In the restaurant will broadcast the pop music. Customers will feel relax. The restaurant located in the shanghai railway station, with high pedestrian traffic. There are many tourists and locals go to the station every day. They will go to my restaurant convenient. 1.2 Mission statement: The company's goal is that of a multi-faceted success. Our first responsibility is to the financial well-being of the restaurant. We will meet this goal while trying to consider; 1) the effect of our products on the health and well being of our customers (and our staff), 2) the impact that our business practices and choices will have on the environment, and 3) the high quality of attitude, fairness, understanding, and generosity between management, staff, customers, and vendors. Awareness of all these factors and the responsible actions that result will give our efforts a sense of purpose and meaning beyond our basic financial goals.
Businessplantempl ate全英商业计划 书模板 1 2020年4月19日
Business plan for a new business The business plan consists of a narrative and several financial worksheets. The narrative template is the key to the business plan. It contains more than 150 questions divided into several sections. Omit any questions that do not apply to your type of business. When you have finished writing your first draft, you will have a collection of small essays on the various aspects of the business plan. The next stage is to edit them into a smooth-flowing narrative. The real value of creating a business plan is not in having the finished plan in your hand; rather, the value lies in the process of researching and thinking about your business in a systematic way. The act of planning helps you to think things through thoroughly, study and research if you are not sure of the facts, and look at your ideas critically. It takes time now, but will help avoid costly, perhaps disastrous, mistakes later. 2 2020年4月19日
Business plan for the pet market
Miracle Nov－２２－２００９
E X E C U T I V E S U M M A R Y Pets sold on the market today is very large, an increasing number of younger age groups like to keep as pets and to their partners. They not only satisfied with a simple feeding, but also regard them as their parents. Because they have this mentality, the other relevant market came into being and pets - pet grooming, health care and so on. At present, there are already many such institutions abroad; many domestic first-line has also been developed cities, a similar organization, but due to technical reasons, and other aspects of a single national comparison of many of these institutions In developed city markets,there exists a lackage of all-package organization for all kind of pet services.In second line cities,some service organizations for only one kind of pet still have a large market share,but we need a more effective solution to develop market there.For the consideration,our program is to design the market in Nanning,through the program,we can find a more effective way to learn how the pet service market works and how to explore potential business opportunity.
. . 商业计划书Business Plan 校园KTV项目名称： 项目负责人：联系方式： 班级：学号： 项目成员及所在班级：
保密承诺 本商业计划书内容涉及商业秘密，仅供内部成员和有资助意向的单位或个人审阅，请收到本商业计划书的人做出以下承诺： 妥善保管本商业计划书，未经策划本团体同意，不得向第三人公开本商业计划书涉及的商业秘密。 承诺人签字： 年月日 目录 概要 (1) 第一部分企业基本情况 (2) 第二部分企业管理层 (4) 第三部分市场分析 (7) 第四部分产品或服务 (10) 教育资料word . . 第五部分营销策划 (12) 第六部分财务计划 (14)
第七部分融资及退出 (17) 第八部分风险及控制 (18) 第九部分项目实施进度 (19) 第十部分附件 (20)
概要 _________________ ___________________________ ___ 第一部分企业基本情况 教育资料word . . 一、企业基本情况 企业已设立为或将登记为哪种形式： 【】个体工商户 【】个人独资企业 【】合伙企业 【√】有限责任公司 【】股份有限公司 【】其他（含学生模拟公司） 企业名称：
营业范围： KTV、饮食 成立时间： 注册地点： 企业住址： 二、企业资本 企业资本总额： 首期到位资本：，现金占总资本中的比例： % 企业资本是由以下股东/合伙人/出资者出资组成的：
教育资料word . . 三、企业沿革 四、企业要实现的目标 1．占领大学生娱乐市场、生活区居民娱乐市场、工厂区职工娱乐市场2．全省各市、区连锁经营 3．占有KTV市场的52%以上市场份额 五、企业内部资源 1，
商业计划书（Business Plan） 目录 [隐藏] 1 什么是商业计划书？ 2 商业计划书的内容 3 商业计划书的作用？ 4 商业计划书的主要编写格式 5 撰写商业计划书应注意的几个问题 6 《商业计划书》规范化格式 7 商业计划书范本 7.1 东盛步行街招商计划书 7.1.1 第一部分招商策划 7.1.2 第二部分招商计划 8 相关条目 [编辑] 什么是商业计划书？ 商业计划书，英文名称为Business Plan，是公司、企业或项目单位为了达到招商融资和其它发展目标，在经过前期对项目科学地调研、分析、搜集与整理有关资料的基础上，根据一定的格式和内容的具体要求而编辑整理的一个向投资者全面展示公司和项目目前状况、未来发展潜力的书面材料。商业计划书是以书面的形式全面描述企业所从事的业务。它详尽地介绍了一个公司的产品服务、生产工艺、市场和客户、营销策略、人力资源、组织架构、对基础设施和供给的需求、融资需求，以及资源和资金的利用。 编写商业计划书的直接目的是为了寻找战略合作伙伴或者风险投资资金，其内容应真实、科学的反应项目的投资价值。一般而言，项目规模越庞大，商业计划书的篇幅也就越长；如果企业的业务单一，则可简洁一些。一份好的商业计划书的特点是：关注产品、敢
于竞争、充分市场调研，有力资料说明、表明行动的方针、展示优秀团队、良好的财务预计、出色的计划概要等几点。在申请融资时，商业计划书是至关重要的一环，无论申请对象是风险投资机构或其他任何投资或信贷来源。因此，商业计划书应该做到内容完整、意愿真诚、基于事实、结构清晰、通俗易懂。 [编辑] 商业计划书的内容 商业计划书应能反映经营者对项目的认识及取得成功的把握，它应突出经营者的核心竞争力；最低限度反映经营者如何创造自己的竞争优势，如何在市场中脱颖而出，如何争取较大的市场份额，如何发展和扩张。种种“如何”是构成商业计划书的说服力。若只有远景目标、期望而忽略“如何”，则商业计划书便成为“宣传口号”而已。 商业计划书包含的范围很广，但一般离不开以下题目：经营者的理念、市场、客户、比较优势、管理团队、财务预测、风险因素等等。对市场的分析应由大入小，从宏观到微观，以数据为基础，深刻的描述公司/ 项目在市场中将争取的定位。对比较优势，应在非常清楚本身强弱情况及竞争对手的战略而作分析。至于管理团队，应从各人的背景及经验分析其对公司/ 项目中不同岗位的作用。财务预测是最关键的，应将绝大部分的假设及其所引致的财务影响彻底的描述及分析。当然，假设是不确定的，但有理据的假设加上严谨的逻辑思维及系统的演示方法，将可大大地增强可信性。虽知道绝大部分人都有倾向成功的心态，只要道理明白，不浮夸，自然会让人相信的。风险因素最能显示经营者是否真的明白自己的生意，风险因素多不等于该生意不该做，关键是如何控制或回避风险，能将控制或回避风险的手段交代清楚，是代表成功的重要一步。 通过编写商业计划书，经营者会更了解生意的整体情况及业务模型，亦能让投资者判断该生意的可盈利性，它是市场融资的一种关键工具。 [编辑] 商业计划书的作用？ 制定商业计划书有很多作用。其中最重要的有以下几条： 1、达到企业融资的目的
Business Plan of FairNature GmbH Submitted to: Miller Bank Adress:xxxxx FairNature GmbH Address Tel
FairNature GmbH Address Tel Mail Mr David Miller President Miller Bank Address Germany June, 1st 2015 Dear Mr Miller, Thank you for our meeting on Thursday, 28th May 2015. As already discussed, I hereby hand in a detailed business plan for our business idea FairNature GmbH in order to apply for a loan in the amount of € 60.000 from your bank. I hope you will be convinced of our concept and consider the loan I am asking for. According to our market analysis and financial calculations I will be able to pay back the loan within 36 months at the proposed annual interest rate of 7.15 %. Nowadays, environmental protection plays an important role in our society and becomes a primary mission in the life of daily citizen. FairNature GmbH creates an exceptional solution to enable the German society an environmental-conscious lifestyle. With our optimal do-it-yourself concept, FairNature GmbH will set itself apart from the crowd and set the milestone to succeed in the German furniture market and the do-it-yourself branch. With reference to the currently growing trend of environmental-friendly commodities, we are convinced that our product is going to arouse interest. I am looking forward to discussing our business idea with you in person. Yours sincerely, XXX Achenbach FairNature GmbH
客户经营计划 A c c o u n t B u s i n e s s P l a n 文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-
撰写：客户 组 （组员） 核实：客户 组 （组长） 日期： 年 月 日 客户经营计划 Account Business Plan Part 1 财务： 1、 请填写下表 2000actua(实际) 2001proj （预期） 2001 vs 2000（相比） Billings(营业额) Income%（毛收入） Gross profit margin （净利润率） 对于2000年的收入及2001的预期是否满意，为什么？ 2、 付款条件说明 a 、 佣金比例 b 、 付款票期 c 、 制作费收费标准 平面创意费：报纸全版 约 元 客户经营计划 Account Business Plan 【最新资料，WORD 文档，可编辑修改】
平面制作费：报纸全版彩色约元 影视创意费： 其他费用： （详细见收费标准文件） 不能执行收费基准的原因： （AE） （AM） Account business plan 范围 这份计划书主要针对我们在业务上的四个关键层面—财务、产品、客户关系和作业过程管理。 其内容涵盖两个部分；第一个部分用来检验我们的现况，第二个部分需要你详细写出2001年主要的优先次序，以及行动。而相关的绩效成果将列入评估中。 这些主要的优先次序，应与作业小组伙伴共同讨论，并最终必须取得总经理的同意。 客户名称： 品牌/产品： 专责AE： 全体小组成员及职责划分： 总经理意见： 时间：
创业计划书 Busin ess Pla n 项目名称：校园KTV 项目负责人：王燕龙联系方式： 班级： 08地理信息系统学号： 项目成员及所在班级： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 姓名：班级：学号： 保密承诺 本商业计划书内容涉及商业秘密，仅供内部成员和有资助意向的单位或个人审阅，请收到本商业计划书的人做出以下承诺：妥善保管本商业计划书，未经策划本团体同意，不得向第三人公开本商业计划书涉及的商业秘密。
承诺人签字： 年月日 目录 概要 (1) 第一部分企业基本情况 (2) 第二部分企业管理层 (4) 第三部分市场分析 (7) 第四部分产品或服务 (10) 第五部分营销策划 (12) 第六部分财务计划 (14) 第七部分融资及退出 (17) 第八部分风险及控制 (18) 第九部分项目实施进度 (19) 第十部分附件 (20) 概要 _________________ ___________________________ ___ ______________________ ____________ ____________________ _______________________ ________________ _______________ _________________________________ ___ __________________ ________________________ ___ __________________________ _________________________ _ ____________________________ _______________________ __ _____________________________ _____________________ _____ ____________________________ _________________ _________ ____________ ____________ _____________ _____________ ____________________________
Business plan for the pet market Miracle Nov－２２－２００９
E X E C U T I V E S U M M A R Y Pets sold on the market today is very large, an increasing number of younger age groups like to keep as pets and to their partners. They not only satisfied with a simple feeding, but also regard them as their parents. Because they have this mentality, the other relevant market came into being and pets - pet grooming, health care and so on. At present, there are already many such institutions abroad; many domestic first-line has also been developed cities, a similar organization, but due to technical reasons, and other aspects of a single national comparison of many of these institutions In developed city markets,there exists a lackage of all-package organization for all kind of pet second line cities,some service organizations for only one kind of pet still have a large market share,but we need a more effective solution to develop market the consideration,our program is to design the market in Nanning,through the program,we can find a more effective way to learn how the pet service market works and how to explore potential business opportunity.
欢迎阅读创业计划书 Busin ess Pla n 姓名：班级：学号： 姓名：班级：学号： 保密承诺 本商业计划书内容涉及商业秘密，仅供内部成员和有资助意向的单位或个人审阅，请收到本商业计划书的人做出以下承诺： 妥善保管本商业计划书，未经策划本团体同意，不得向第三人公开本商业计划书涉及的商业秘密。
承诺人签字： 年月日 目录 概要 (1) 第一部分企业基本情况 (2) 第二部分企业管理层 (4) _________________________ _ ____________________________ _______________________ __ _____________________________ _____________________ _____ ____________________________ _________________ _________ ____________ ____________ _____________ _____________ ____________________________ _____________________ ______ ___________________________
________________________ ___ ___________________________ __________________________ _ ___________________________ ________________________ ___ ___________________________ ______________________ _____ ___________________________ ___________________ _________ __________________________ ____________________ ________ __________________________ _____________________ _______ _________________________ 成立时间： 注册地点： 企业住址： 二、企业资本 企业资本总额： 首期到位资本：，现金占总资本中的比例： % 企业资本是由以下股东/合伙人/出资者出资组成的：
Business plan for a new business The business plan consists of a narrative and several financial worksheets. The narrative template is the key to the business plan. It contains more than 150 questions divided into several sections. Omit any questions that do not apply to your type of business. When you have finished writing your first draft, you will have a collection of small essays on the various aspects of the business plan. The next stage is to edit them into a smooth-flowing narrative. The real value of creating a business plan is not in having the finished plan in your hand; rather, the value lies in the process of researching and thinking about your business in a systematic way. The act of planning helps you to think things through thoroughly, study and research if you are not sure of the facts, and look at your ideas critically. It takes time now, but will help avoid costly, perhaps disastrous, mistakes later. This business plan is a specific model suitable for high-tech businesses. Before you begin, look atthe 1st section Tailoring the plan. It has tips for fine-tuning your plan to make an effective presentation to investors. If this is why you’re creating your plan, pay particular attention to your writing style. You will be judged by the quality and appearance of your work as well as by your ideas. It typically takes several weeks to complete a good plan. Most of that time is spent in researching and revising your ideas and assumptions. But this is the value of the process. So make time to do the job properly. Those who do so never regret the effort. And finally, be sure to keep detailed notes on your sources of information and on the assumptions underlying your financial data. Tailoring the plan The generic business plan presented should be modified to suit your specific type of business and the audience for which the plan is written. For raising capital For investors Investors have a different perspective. They are looking for dramatic growth, and they expect to share in the rewards: o Funds needed short-term
[YOUR COMPANY NAME] BUSINESS PLAN [YOUR NAME] [YOUR TITLE] [YOUR ADDRESS] [YOUR ADDRESS 2] [YOUR CITY], [YOUR STATE/PROVINCE] [YOUR ZIP/POSTAL CODE] [COUNTRY] [YOUR PHONE NUMBER] [YOUREMAIL@https://www.doczj.com/doc/488316667.html,] [YOUR WEBSITE ADDRESS] [DATE]
Table of Contents Statement of Confidentiality & Non-Disclosure3 Executive Summary4 Business Description4 Products and Services4 The Market4 Competition5 Operations5 Management Team6 Risk/Opportunity6 Financial Summary6 Capital Requirements7 1. Business Description9 1.1 Industry Overview9 1.2 Company Description9 1.3 History and Current Status10 1.4 Goals and Objectives10 1.5 Critical Success Factors10 1.6 Company Ownership11 1.7 Exit Strategy11 2. Products / Services12 2.1 Product/Service Description12 2.2 Unique Features or Proprietary Aspects of Product/Service13 2.3 Research and Development14 2.4 Production14 2.5 New and Follow-on Products/Services15 3. The Market16 3.1 Industry Analysis16 3.2 Market Analysis18 3.3 Competitor Analysis20 4. Marketing Strategies and Sales23 4.1 Introduction23 4.2 Market Segmentation Strategy23 4.3 Targeting Strategy23 4.4 Positioning Strategy24 4.5 Product/Service Strategy24 4.6 Pricing Strategy25 4.7 Distribution Channels26 4.8 Promotion and Advertising Strategy26 4.9 Sales Strategy27 4.10 Sales Forecasts28 5. Development29 5.1 Development Strategy29 5.2 Development Timeline29 5.3 Development Expenses29