Business Plan

How to model our business idea

We usually hear in business meetings that we must prepare the “business plan” for the quarter, semester or year. It is heard as something known and processed, but in practice and with the dynamics of current times, this guideline or north that should guide the work of sales is often forgotten because it is elaborated in a complex way.

The business plan must be simple to review and control and totally transversal not only to the sales people, but to the whole company so that there is an integral culture towards the customer.

What elements should be included in this plan?

The most important is the determination of the real added value that the final customer receives from our services or products, what is/are the critical variable(s) that differentiate me from the competition and make what I offer attractive to the consumer?

This aspect, together with eight additional parameters, makes it very simple and easy to explain to the entire company what makes us so special.


There is a methodology that we always suggest to address this issue called Canvas as a tool for planning, analysis, study and presentation of Business Model. It was developed in 2011 by Alexander Osterwalder and Yves Pigneur in the book Business Model Generation, where they analyze the different types of models and which one is best to use in each case. This philosophy simplifies the business into 4 major areas: customers, supply, infrastructure and economic viability in a box with 9 divisions.

The way to fill these tables is with an open participation of the direct members and sometimes with some indirect ones that bring balance to the answers. Each person responds to what he/she believes is consulted in each table in a personal way on a sheet that is then handed to the person who directs the process and that is added to everyone’s answers. Along with this comes a dialogue of argumentation as to why each answer is thought to have merit.

Team participation enriches the vision and the construction of the Business Plan.

It is precisely this dialogue that is most valuable of all, because there are pictures that are very simple, but others in which totally opposite positions can be determined that end up answering concerns as to why certain strategies have not worked in the past. This is because the arguments that sales people make may be unexpectedly different from anything that is promulgated as a company ideal.

The clearest example of this is in the added value that we think our services or products have, here we usually hear arguments related to higher or lower price, better service, quality, response time, etc. when in practice management has sent signals in another direction.

Model Review Period

By generating these charts from which you can get some very famous ones on the internet about netflix or airbnb for example, variables have appeared that indicate that we should have more than one canvas board because there are services or products that have different characteristics and it could have happened that we have only one message for the whole portfolio. For this reason, and according to the dynamics of market rotation in which we are, it is suggested to perform this vision at least once a year to see if our value to the customer still applies or if it should be improved or adapted in form and substance.

You must first ask yourself who are your customers? It seems simple but clearly it is not, you must segment. You need to be clear about the relationship and the channels you will use with them, what will be the added value to deliver, what activities and resources you will need to deliver this value, what alliances you should count on for this and of course how much it will cost and how you will have the income. All this is a single table or chart in a simple, self-explanatory and measurable way.

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Annual Taxation Criteria

A simplified view of planning

As we all know, annual tax payments are always a very important milestone for any business. In recent years, the reforms applied, which are still in the process of adjustment, have resulted in a sort of “esoteric world” to the tax system, since what you knew six months ago has been altered again today, modifying the criteria for annual taxation.

The annual taxation criteria have changed. It is informally said that the “obligated” partner of any company is “don fisco” and as any partner he has to abide by strict rules and at the same time demands precise rules that must be complied with without hesitation.

The deadlines for the application of all franchises granted by law are also rigorous, so having access to up-to-date accounting equipment is more vital than ever. In any given month of the year we should know that we are already projecting the tax figure for the following year.

This seems so obvious but it is so simple to see that few companies do this planning that when the time comes to pay the annual tax they usually find themselves with big surprises of payments that could have been smoothed with the application in form and substance of those franchises granted by law, thus fully complying with the requirements of “don fisco” and improving the exposure of their own cash flow.

Tax Planning and the Annual Taxation Criteria

Tax planning is as important as commercial, logistical or financial planning for optimal resource efficiency. There are management control procedures that seek to standardize the way accounting is viewed so that it faithfully reflects the results; this is particularly important for the gross margins of each service or product.

The proper management of provisions to avoid mismatches resulting from purchases of inputs and sales of the same processed products, for example, requires a very fine control so as not to have months with low margins and other very high ones, if this happens in our country in December the effect on profits can be greatly affected.

That said, the "picture we came out with" on December 31 will be with us all year long, and it depends on prior planning whether it will be an "attractive profile" to the market.

The formal presentation of the income tax is together with the tax folder that shows the official monthly records, the documents that accompany the company as its “annual banner”, its “official ranking” with which financial entities evaluate positively or negatively the business to grant credits or not. All other documents that may be used as support are complementary, business plans, pre-balance sheets, various explanations are submitted second to the annual and monthly income forms. Hence its importance.

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