PRACTICAL ASPECTS OF FORMING THE FINANCIAL PART OF A BUSINESS PLAN FOR RECEIVING A GRANT TO VETERANS AND MEMBERS OF THEIR FAMILIES IN THE "YEROBOTA" PROGRAM

The article discusses the main practical aspects of the formation of the financial part of a business plan for obtaining grant funding for starting or developing one's own business from the YeRobota program for veterans and their family members. The main rules are outlined, according to which it is necessary to develop a plan of income and expenses, as one of the necessary parts of the business plan. Recommendations are given on the algorithm for filling out the financial part of the business plan. Recommendations are provided for filling out each section of the financial part of the business plan. The main approaches to calculations, calculation of taxes and mandatory fees are outlined. Emphasis is placed on the need to take into account the essential conditions of the grantor, namely: the amount of own funds is applied to grants in the amount of UAH 500,000 to UAH 1,000,000 and is 30% of the grant amount; the number of new employees under the terms of the grant program depends on the amount of the grant: a grant of up to UAH 250,000 – one employee; from UAH 250,000 to UAH 500,000 – two employees; from UAH 500,000 to UAH 1,000,000 – four employees, two of whom are combatants and/or persons with disabilities as a result of the war. The main approaches and methods for the high-quality development of the income and expenditure plan of the business plan are described, which must be strictly followed in order to have a chance of receiving non-refundable grant funding from the government program "eRobota". Generalized recommendations on the formation of sections are given: "Costs related to the sale of products/providing services", "Purchase of property for the implementation of activities", "Costs for rent", "Other payments", "Utility services (gas, electricity, water) ", "Insurance", "Telephone and Internet", "Marketing and advertising", "Security", "Purchase or leasing of equipment", "Postal, printing, stationery", "Transport and delivery", "Payment for professional services (legal, accounting, etc.), "Total labor costs", "Applicant's salary (for FOP)", "Employee remuneration", "Grant refund", "Payment of taxes and fees". It is emphasized that in order to correctly form the financial part of the business plan, it is necessary to carefully familiarize yourself with the requirements of the tender documentation, the provisions of the legal framework and the recommendations of the program developers. It was concluded that the quality of the development of the financial part of the business plan is of great importance for receiving non-refundable grant assistance from the "eRobota" program.