Business plan: Demonstration of enterprise using information technology as a resource

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MORAIS, Josué Robson Andrade de [1], REIS, Maria Mirlei Constância dos [2], DUARTE, Michel Sousa [3], CAMPOS, Ronniellyson Barbosa [4], NASCIMENTO, Arancibia [5]

MATHEW, Joshua Robson Andrade, et. Al. Business plan: Demonstration of enterprise using information technology as a resource. Multidisciplinary Core scientific journal of knowledge.  Vol. 7, Year 1, p. 1-15, August 2016. ISSN:0959-2448


This work aims to demonstrate how a business plan that uses information technology can meet more appropriately the contemporary reality of organizations as the modern world is ruled by technology. For this was held on implementation of the plan in a shoe company. In the end it was shown that the business plan including information technology is fundamental in the contemporary context.

Keywords: information technology. Business plan. Strategic Tool.


The business plan is surely the most important document for the entrepreneur at an early stage. It is likely that potential investors do not think about investing in a new venture while the business plan is not completed.

“A document prepared by the entrepreneur in which are described all the relevant external and internal elements to the beginning of a new venture” (SHEPHERD, 2009).

Development and preparation of a business plan may involve various obstacles and require a strong commitment from the entrepreneur to be effectively completed and then put into practice so that these objectives are achieved by reducing the risks and uncertainties, identifying and restricting your mistakes on paper, rather than commit them on the market.

According to Shepherd (2009), the business plan must be prepared by entrepreneur; However, it can refer to several other sources during your preparation. Lawyers, accountants, marketing consultants and engineers are useful in the preparation of the plan. The internet also offers a plethora of information and models or actual sketches for business planning.

Is and in the virtual environment that has been one of the biggest growth areas for entrepreneurship, with the use of high technology and easy access many people realized that opens up a range of opportunities to have a profitable, low-cost business that is the biggest advantage of structuring an e-commerce or online shops where the cost to ride is low Unlike a real store.

With that the entrepreneur has the convenience of analyzing important aspects, like who’s your target audience, and the acceptability of the product that is being offered, is relevant to the virtual store have detailed information because as does not have this information vendors will help the consumer at the moment of decision for the product.


We note that in recent years the information technology market has gained significantly in the space business. From there, it was seen the need to check how this important tool collaborates directly and indirectly in connection with the opening of an organization.



Show how information technology coupled with business plan influences and contributes in the creation of a company.


Understand the factors that have made the information technology a partner of entrepreneurs and examine the numerous opportunities that involve commercial relations in this sector.



Second Hisrich (2009) explains that if we imagine the business plan as a road map, better understand its meaning. Suppose you are deciding how to go from Boston to Los Angeles by car. There are several possible routes, each requiring different planning time and costs. As an entrepreneur, the traveler must take important decisions and gather information to prepare the plan.

Hisrich (2009) cites that the travel plan would consider external factors such as the existence of workshops for emergency repairs, weather conditions, road conditions, landscapes to admire and places for camping. These factors in themselves cannot be controlled by the traveler, but should be considered in the plan, in the same way as entrepreneurs consider external factors such as new regulations, competition, changes in consumer needs or new technology.

The traveler should consider all of these factors to determine which roads to take, in which hostel stay, how long to stay in the chosen places, how much time and money he has to the maintenance of the vehicle, who’s going to drive and etc. So, the travel plan responds to three questions: where am I? Where am I going? How to get there? So, the traveler in our example – or the entrepreneur, will be able to determine how much money you will need, from existing or new sources, to carry out the plan.


The article establishes the scope and value of the business plan, and outlines the steps of preparation, which is key to start a new venture, because it will serve as a guide for the capital and the necessary funding. Before starting the business plan, the entrepreneur will need market information, production operations and financial estimates.

For Peters (2009), there are probably three perspectives that must be considered when preparing the plan.

First, the entrepreneur’s perspective, you understand better than anyone the creativity and technology involved in the new venture. The entrepreneur should be able to explain clearly what it’s about.

Second, the prospect of marketing. Too often, entrepreneurs will consider only the product or technology, and not if someone will buy them. Entrepreneurs should try to view your business through the eyes of the customer.

Third, the entrepreneur must show your business through the eyes of the investor. Good financial projections are required; If the entrepreneur does not have the skills to prepare this information, then external sources may be useful. The depth and the details of the business plan depend on the size and the scope of the new venture.


It is important to put the new venture in a proper context, making first an environmental analysis to identify trends and changes in national and international level that can influence it. Examples of these environmental factors are:

4.3.1 economy – the entrepreneur should consider the trends of GDP, unemployment by geographic area, the disposable income, etc.

4.3.2 culture – an assessment of cultural changes can consider the migration in population by demographics as, for example, the growth of the elderly population.

4.3.3 technology – advances in technology are difficult to predict. However, the entrepreneur should consider the possible technological advances determined from resources committed by major industries or by the Government of the country.

4.3.4 legal Precautions – the entrepreneur must be prepared for any future legislation that may affect the product or service, the distribution channel, the price or promotion strategy. Price regulation, the advertising restrictions on media and security standards that affect the product or its packaging are examples of legal limits that may affect the marketing program.

All external factors cited are generally uncontrollable. However, as indicated, the conscience and the evaluation of these factors by using some of the sources identified can provide strong support for the opportunity and be of great value in developing appropriate marketing strategy. When the environmental assessment is complete, the entrepreneur should do an analysis of the sector, focused on specific trends. Here are some examples of these factors:

4.3.5 industry Demand-demand related to the sector generally is available in publications. The knowledge of the growth or decline of the market, the number of new competitors and possible changes in consumer needs are important issues when trying to verify the potential of the business that may be conducted by the new venture.

4.3.6 Competition – the entrepreneur must be prepared for these threats and be aware of who are your competitors and what are your strengths and weaknesses, so you can program an effective marketing plan.


The description of the project enables the investor to check the size and scope of the business. The section should begin with the statement of the mission, or mission of the company, the new venture. This statement basically describes the nature of the business and what the entrepreneur hopes to conquer with the venture. The mission statement or business definition will guide the company in the long term decisions. After the Declaration of the mission, should be discussed some important factors that provide a clear description of the project and an idea. Among the key elements are the products or services, the location and size of the business, the staff and the necessary equipment, the history of the entrepreneur (s) and the story of the enterprise.

The location of the business can be vital to your success, particularly if it is a store or engages a service. Thus, the emphasis on location in the business plan is related to the branch of business. To evaluate the building or space that the company will occupy, the entrepreneur may need to assess factors such as parking; access from highways; access to customers, suppliers, distributors; delivery rates; urban regional laws or regulations.


If the new venture is a manufacturing operation, you will need a production plan. This plan should describe the entire manufacturing process. If part of the manufacturing process or all he has to be subcontracted, the plan should describe the service (s) subcontractor (s), including location, reasons for choice, costs and all contracts closed. If manufacturing is carried out in full or in part by the entrepreneur, he will have to describe the layout of the physical plant, machinery and equipment required to perform the manufacturing operations, the raw material and the name, address and supplier conditions, production costs and any future need of equipment.


All companies-manufacturing or not – must have an operational plan as part of the business plan. This section goes beyond the production process (when a new venture covers production) and describes the flow of products and services for the client. This plan must contain the inventory or inventory of manufactured products, and inventory control, and customer service.    A company manufacturing, not as a retail store or a service provider, would also need to this section of the business plan to explain the chronological sequence to complete a business transaction.


The marketing plan is an important part of the business plan, since it describes how the products or services are distributed, quoted and promoted. In this section, must be described evidence of marketing research, to support the critical strategic decisions and provide sales marketing. Specific predictions are made about the product (s) or service (s) to design the profitability and development.

The possible investors consider the marketing plan critical to the success of the new venture. Therefore, the venturer should prepare a comprehensive plan and detailed as possible, so that investors understand clearly the goals of the project and the strategies to be implemented to ensure that these goals are achieved efficiently. The marketing plan should be an annual requirement (with careful monitoring and modifications weekly or monthly) to the entrepreneur and should be viewed as a road map for the short-term decision-making.


The organizational plan is part of the business plan that describes the type of the property of the enterprise — that is, property, society or Corporation. If the business is a partnership, must be included the terms of that society. If it is a corporation, it is important to detail the actions authorized quotas and participation options, as well as names, addresses and resumes of the directors and the senior management of the Corporation. It is also useful to provide a chart of the company indicating the line of authority and responsibilities of the members of the organization. This information can give the investor a clear idea of who controls the Organization and how the other members will interact to perform their administrative functions.


Every new venture will face some possible losses, according to the specific industry and competitive environment. It is important that entrepreneurs make a risk assessment. First, the entrepreneur must indicate the risks with which the new venture may face. Next, there should be a discussion of what would happen if those risks from becoming reality. Finally, the venturer should discuss the strategy to be employed to prevent, minimize or react to risk, if they occur. Major risks to an enterprise may result from the reaction of a competitor, weaknesses of the marketing team, production or administration, and new advances in technology that could make the new product obsolete.


As the marketing plans, organizational and production, the financial plan is an important part of the business plan, because it determines the investment needed for the new venture and indicates if the business plan is economically viable.

In General, three financial areas are discussed in this section of the business plan.

First, the entrepreneur must synthesize sales provided for and corresponding expenses for at least three years, with first-year projections presented month by month. They include sales, cost of goods sold and General and administrative expenses. The net profit after taxes are paid can be designed, estimated income tax.

The second important area of financial information required is the cash flow values for three years, with first-year projections shown monthly. As the Bills have to be paid at different times of the year, it is important to determine the monthly resource demands, especially in the first year. Remember that sales can be erratic and the receipts from customers also can be sparse, need a loan short term capital payments of fixed expenses like wages and basic services.

The last necessary financial item in this section of the business plan is the projected balance sheet, which shows the financial condition of the business at a particular time. They synthesize the assets of a company, its liabilities (what it is due), the investment of the entrepreneur and of the partners and the retained earnings (or accumulated losses). Assumptions considered for the balance sheet, or other item in the financial plan, should be listed to facilitate the work of possible investor.


Today entrepreneurship is being seen as a very profitable activity that does not necessarily need to have a degree. It has been observed that the number of entrepreneurs has been increasing because of the benefits they bring more independence, greater profits and the opportunity to work with the who.

The virtual environment is one of the major growth areas for entrepreneurship. With the use of the internet many people realized that opens up a range of opportunities to have a profitable business and low cost.

The structuring of an e-commerce (term used to describe the virtual stores) happens by means of steps, is an advantage, because the mounting costs are low, unlike a physical store. With that the entrepreneur has the convenience of analyzing important aspects, like who’s your target audience, and the acceptability of the product that is being offered.  Surfers are a very demanding audience, as it is a very well informed consumer, knowing that the projection of the site must be done so that the time to buy is as easy as possible. Is relevant to the store have detailed information because as does not have this information vendors will help the consumer and may have role to convince you to purchase the product.

It’s no use just mount the store is necessary to find better online marketing strategies for the dissemination of resources that can be used currently are the ads on social networks like Facebook, Whatsapp, on sites like Youtube and search how Google among others, this kind of strategy can also be called “Web marketing“.

On the legalization of legal online store has the same imposes obligations of a physical store. Need to get an accountant to assist in guiding the preparation of the financial statements required and taxes charged that need to be paid to be exercising the activity.

To all the enterprise is necessary for the preparation of the business plan. “A business plan is basically a planning instrument, in which the main variables involved in an enterprise are presented in an organized manner” (FELIPINI, 2012). This development contributes directly to the maturing of ideas that has the function of guiding the enterprise so that the same happen to a planned and organized in the search of the achievements and objectives of the entrepreneur.


The methodology used to measure the object searched was bibliographical and research.

We did a survey on the subject first and from there choose the books to be studied. After a few weeks reading about the area, we decided to analyze information from the largest online store selling shoes and sporting goods from Brazil, the NetShoes.

We saw your mission, vision, values, billing, practice areas, distribution and form had notion of how the process of functioning of the Organization, are no longer physical store, only virtual.



Example of transforming business plan focused on the growth of technological market, Netshoes is considered the greatest Brazilian e-commerce conglomerate of sporting goods.

Founded in the year 2000 by Marcio Kumruian, Robert Magee was just a physical store of shoes in the city of São Paulo. With two years of life, the store was taken to the internet, expanding its operations to the sport and, in 2007, decided to focus all efforts to an exclusively online, until today this virtual showcase has become the largest sporting goods e-commerce in the world, with operations in Brazil, Argentina and Mexico.

In 2014, with the success of the online operation of Netshoes and mission of connecting people to a life with more style and simplicity, bet on expanding its activities to the fashion segment, with the launch of Zattini, an online store of fashion and lifestyle.

Today, in addition to the Zattini and the Group Netshoes operates more than 25 official stores of football clubs, sports brands and partners such as the NBA, NFL, UFC, Havaianas, Puma, Timberland, Topper, Mizuno, Nike and Adidas.

As the largest sporting goods e-commerce in the world the sport is in the DNA of the company as well as innovation, practicality and agility, inspire and transform people’s lives with more sports and leisure.

To this end, the company offers more than 40000 sporting goods in more than 25 categories like: running, football, fitness, bodybuilding, supplements, biking, basketball and others. Ready to meet anytime and anywhere is on your computer, or tablet smarthphone, always focused on total customer satisfaction.

Your mission, vision and values are respectively: connecting people to a life with more style and simplicity; Be global reference in online shopping experience; Passion, innovation, focus on the result, look, valuing people, speed and simplicity.


The firm manages the official shops of football clubs like Santos, Corinthians, São Paulo, Palmeiras, Cruzeiro, Vasco da gama, Coritiba, Cruz Azul, Chivas, Monterrey, River Plate, San Lorenzo and Mexico’s America.

It is also official representative of the products of the Nationa Basketball Association (NBA) in Latin America and responsible for the administration of the virtual stores of the brands Puma, Havaianas, Globo Esporte, Oakley, Timberland, Topper, Mizuno and UFC.

With regard to procurement, the procedure is done by means of a registration on the site, where it is necessary to provide various personal information such as: full name, SOCIAL SECURITY NUMBER, age, address and phone number. It is possible to create uniforms of football clubs and even personalize with name and number national and foreign teams sweaters.

After the purchase has been made you have to choose the form of payment. Is available the use of credit cards or bank slip. In the case of delivery, you can choose five types of delivery, depending on the product chosen and the region. They are:

Normal delivery is accomplished with free shipping for purchases over R$ 99.90, with a maturity of up to seven working days in major capitals.

Express, delivery occurs in up to two working days in the main capitals for orders with payment confirmed in the system till 5:00 pm.

Scheduled, the schedule will be held according to the periods available in the calendar at the time of the closing of the application. This mode of delivery is accomplished with free shipping for purchases over R$ 99.90, and is valid exclusively for the State of São Paulo in Brazil.

Super Express, the choice of delivery on your time! The product comes on the same day of purchase, since the same has been done until one. However, this mode is available only for the city of São Paulo.

Super Sport, a different way to receive your merchandise, supporting the practice of sports. Delivery is carried out by a professional cyclist or still in skates, running (race) and skate.

Your billing between 2010 and 2013 increased from 366,900,000 to R$ bi R$ 1.3. Despite the breakneck growth, the first profit hasn’t come yet, according to Marcio Kumruian, founder of the business, but for him it is only a matter of time.


Through this work it was possible to highlight the importance of information technology in today’s market, as well as the extreme importance of creating a business plan before starting a venture. From there, we conclude that it is possible to approach or to join the reality of the physical world with the continuous growth of virtual market.

We saw that the Netshoes has become synonymous with quality and reliability in search of a distinctive look to its suppliers and customers not only maintaining existing ones, but, in search of new relationships and strong partnerships, opening up a range of opportunities and bringing competitive advantages, maximizing profits and reducing costs. In addition to being different from its competitors.

We stress also the importance of the knowledge where they were carried out different research mode of business plan emphasizing the use of information technology as main feature.


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[1] Graduated in management processes.

[2] Graduated in management processes/graduation in accounting and Finance.

[3] Graduated in management processes.

[4] Graduated in management processes/graduation in strategic management of logistics.

[5] Graduated in management processes/graduation in strategic management of logistics.

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