TABELA 1: PLANI INVESTIV DHE FINANCIAR

PLAN I INVESTMEVE
INVESTIMET

Ekzistuese

INVESTIMET NE ASETE FIKSE

PLANI FINANCIAR
T reja

Gjithsej
-

(EURO)

BURIMET E FINANCIMIT
MJETET VETANAKE

Patundshmrit

Paraja e gatshme

Objektet/kostoja e rindertimit

Subvencionet

Paisjet

Asetet e fikse te pronarit

Makinerit

Automjetet

Kreditimi
Kredi private (huazim)

Kredi bankare

Paraja e gatshme

Kredi tjeter

Stoku

Asetet tjera vijuese

INVESTIMET TJERA

ASETET VIJUESE

Gjithsej

Depositat

Shpenzimet e fillimit t biznesit

Parapagimet (Qiraja e objektit, paisjeve etj)

GJITHSEJ INVESTIMET

GJITHSEJ BURIMET E FINANCIMIT

Shuma e prgjithshme e burimeve t financimit duhet q t mbuloj shumn e prgjithsme t investimeve,

i.e. shuma n ann e majt duhet q t jet e barabart me shumn n ann e majt.

TABLE 2:
PROJEKTIMET MUJORE TE SHITJEVE PER VITIN E PARE DHE VITET E MEVONSHME NE BIZNES (EURO)

Muaji / Viti

VITI - 2

VITI - 1

10

11

12

Viti I

Viti II

Viti III

GJITHSEJ

GJITHSEJ

GJITHSEJ

PRODUKTI / SHERBIMET
Produkti A:

mimi
Shitjet n EURO

Produkti B:

mimi
Shitjet n EURO
Produkti C:

mimi
Shitjet n EURO
Produkti D:

mimi
Shitjet n EURO
Produkti E:

mimi
SHITJET NE EURO
GJITHSEJ = A+B+C+D+E

TABELA 3: SHPENZIMET MUJURE GJATE VITI T PAR DHE M PAS (EURO)

Muaji /Viti

Viti - 2

Year - 1

10

11

12

Viti 1

Kategorit e shpenzimeve
1. Kostoja e mallit/materialit
2. Pagat (pa llogaritur pagen e pronarit)
4. Shpenzimet e energjis (elektrike,
ngrohjes, ujit etj)
5. Mirmbajtja dhe riparimet (e ndrtesave,
makinave, etj.)
6. Advertising
7. Shpenzimet e automjeteve (derivatet,
vajrat, riparimet, sigurimet, etj.)
8. Shpenzimet e zyrs (telefonit, posts,
letrs, pastrimit)
10. Kontributet, sigurimet (p.sh. Oda
Ekonomike, sigurimi nga zjarri)
11. Kamata pr kredi

Gjithsej
20,000 15,000 15,000 25,000 25,000 15,000 10,000 10,000 15,000 15,000
5,650

5,650

5,650

5,650

5,650

5,650

5,650

5,650

5,650

5,650

56,500

1,900

1,900

1,900

1,900

1,900

1,900

1,900

1,900

1,900

1,900

19,000

500

500

500

1,500

500

2,000

500

500

500

1,000

8,000

450

500

420

300

500

500

700

400

200

500

4,470

1,500

900

1,000

1,000

500

700

900

600

800

1,000

8,900

30

30

30

30

30

30

30

30

30

30

270

300

300

300

300

300

300

300

300

300

300

3,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

10,000

12. Shpenzimet tjera (p.sh. shpenzimet e

udhtimit)
Gjithsej shpenzimet (pa amortizim)

250,000

#####

360,140

TABELA 4: KALKULIMI I HUMBJES S START-UP-IT GJAT VITIT T PAR

Muaji

10

11

23,000

29,500

32,000

40,000

61,500

69,000

59,000

59,500

50,900

Shitjet (Shiko Tabela 2)

./. *

Shpenzimet (shiko Tabela 3)

./.

Paga e pronarit

Humbja/fitimi I fillimit t[ biznesit

Accumulated start-up losses /
surplus

12
40,100

TABLE 5: DETERMINATION OF ANNUAL DEPRECIATION COSTS

Investment goods

Purchase costs

Service life

Percentage of

(see table 1)

(EURO)

(years )

depreciation

Total

EPRECIATION COSTS
Annual depreciation
(EURO)

TABLE 6: MONTHLY PROFIT AND LOSS FORECAST FOR THE FIRST BUSINESS YEAR AND LATER BUSINESS YEARS (EURO)

Month / Year

Proceeds from turnover

(see table 2)

.I.

Costs (see table 3)

.I.

Depreciations (see table 5)

Profit / Loss
(before taxes on earnings)

.I.

Tax on earnings

After-tax profit

10

11

12

1st Year

2nd Year

3rd Year

TABELA 7: RRJEDHA E PARASE (EURO)

Muaji / Viti
Shitjet (Tabela 2)

100

50

100

50

10

11

12

Viti 1
150

Mjetet vetanake (Tabela 1)

Kredi bankare (Tabela 1)
Kredit privat (Tabela 1)

GJITHSEJ RRJEDHA E PARS S GATSHME

150

Investimet n[ asete fikse (Tabela 1)

Stoqet (Tabela 1)

Shpenzimet operuese (tab. 3)

Setet tjera vijuese (tab.1)

Investimet tjera (tab. 1)

Kthimi i kredis[ bankare

Kthimi I kredis[ private

Tatimi

Paga e pronarit

GJITHSEJ DALJA E PARAS S GATSHME*

RRJEDHA E PARS S GATSHME

100

50

150

PARAJA E GATSHME E AKUMULUAR

100

150

150

150

150

150

150

150

150

150

150

150

150

* Pa llogaritur amortizmin

10

Viti 2

Viti 3

11

TABLE 8: CREDIT AMORTIZATION

Initial Data
LOAN DATA
Loan amount:
Annual interest rate:
Term in years:
Payments per year:
First payment due:

DM150,000
10.8%
6
4
6/1/2000

PERIODIC PAYMENT
Calculated payment:
CALCULATIONS
Use payment of:

1st payment in table:

DM8,573

DM8,573
1

Beginning balance at payment 1:

Cumulative interest prior to payment 1:

DM150,000
DM0.0

REIMBURSEMENT OF THE LOAN

Payment
Date
6/1/2000

Beginning
Balance
150,000

Interest
4,050

Principal
4,523

Ending
Balance
145,477

9/1/2000

145,477

3,928

4,645

140,831

7,978

12/1/2000

140,831

3,802

4,771

136,060

11,780

3/1/2001

136,060

3,674

4,900

131,161

15,454

6/1/2001

131,161

3,541

5,032

126,129

18,995

9/1/2001

126,129

3,405

5,168

120,961

22,401

12/1/2001

120,961

3,266

5,307

115,653

25,667

3/1/2002

115,653

3,123

5,451

110,203

28,789

6/1/2002

110,203

2,975

5,598

104,605

31,765

10

9/1/2002

104,605

2,824

5,749

98,856

34,589

11

12/1/2002

98,856

2,669

5,904

92,951

37,258

12

3/1/2003

92,951

2,510

6,064

86,888

39,768

13

6/1/2003

86,888

2,346

6,227

80,660

42,114

14

9/1/2003

80,660

2,178

6,396

74,265

44,292

15

12/1/2003

74,265

2,005

6,568

67,697

46,297

16

3/1/2004

67,697

1,828

6,746

60,951

48,125

17

6/1/2004

60,951

1,646

6,928

54,024

49,770

18

9/1/2004

54,024

1,459

7,115

46,909

51,229

19

12/1/2004

46,909

1,267

7,307

39,602

52,496

20

3/1/2005

39,602

1,069

7,504

32,098

53,565

21

6/1/2005

32,098

867

7,707

24,391

54,431

22

9/1/2005

24,391

659

7,915

16,476

55,090

23

12/1/2005

16,476

445

8,128

8,348

55,535

24

3/1/2006

8,348

225

8,348

55,760

No.
1

12

Cumulative
Interest
4,050

PIKA KRITIKE E RENTABILITETIT (PKR)

Supozimet
Shpenzimet fikse:
Shpenzimet variabile pr njsi:
mimi pr njsi:
Norma margjinale e fitimit:
Margjina e fitimit:
Rritja e t hyrave:
Rritja e prodhimit:

5,000 DM
5 DM
7 DM
40%
71%
1,591 DM
227 t

Prodhimi vjetor (ton/sasi)= 10,000

Prodhimi I PKR (ton/sasi)= 2,500
Norma e PKR= 25%

KALKULIMI I PIKS KRITIKE

Shpenzimet
Gjithsej
17,500 DM

T hyrat
17,500 DM

Shpenzimet
Variabile
12,500 DM

Shpenzimet
Fikse
5,000 DM

Fitimi
ose Humbja
0.00 DM

Prodhimi
2,500 t

PIKA KRITIKE E RENTABILITETIT

35,000 DM
30,000 DM
25,000 DM
20,000 DM
15,000 DM

10,000 DM
5,000 DM
0 DM
5,000 DM

T ardhurat
0.00 DM
1,591 DM
3,182 DM
4,773 DM
6,364 DM
7,955 DM
9,545 DM
11,136 DM
12,727 DM
14,318 DM
15,909 DM
17,500 DM
19,091 DM
20,682 DM
22,273 DM
23,864 DM
25,455 DM
27,045 DM
28,636 DM

Shpenzimet
Gjithsej
5,000 DM
6,136 DM
7,273 DM
8,409 DM
9,545 DM
10,682 DM
11,818 DM
12,955 DM
14,091 DM
15,227 DM
16,364 DM
17,500 DM
18,636 DM
19,773 DM
20,909 DM
22,045 DM
23,182 DM
24,318 DM
25,455 DM

Shpenzimet
Variabile
0 DM
1,136 DM
2,273 DM
3,409 DM
4,545 DM
5,682 DM
6,818 DM
7,955 DM
9,091 DM
10,227 DM
11,364 DM
12,500 DM
13,636 DM
14,773 DM
15,909 DM
17,045 DM
18,182 DM
19,318 DM
20,455 DM

13

Shpenzimet
Fikse
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM
5,000 DM

Prodhimi
0.00
227
455
682
909
1,136
1,364
1,591
1,818
2,045
2,273
2,500
2,727
2,955
3,182
3,409
3,636
3,864
4,091

4,091

3,864

3,636

3,409

3,182

2,955

2,727

2,500

2,273

2,045

1,818

1,591

1,364

1,136

909

682

455

227

10,000 DM

Fitimi
ose Humbja
5,000 DM
4,545 DM
4,091 DM
3,636 DM
3,182 DM
2,727 DM
2,273 DM
1,818 DM
1,364 DM
909 DM
455 DM
0.00 DM
455 DM
909 DM
1,364 DM
1,818 DM
2,273 DM
2,727 DM
3,182 DM