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In the booming construction industry, the demand for concrete blocks is on the rise. As the backbone of many building projects, concrete blocks are essential for their durability, strength, and energy efficiency. If you're considering starting a concrete block manufacturing and distribution business, you're tapping into a market that shows no signs of slowing down.
The concrete block industry in the US has experienced significant growth in recent years. According to the latest statistics, the market size reached $5.85 billion in 2020 and is expected to continue expanding at a CAGR of 3.2% from 2021 to 2028 . This indicates a promising opportunity for entrepreneurs like yourself to enter the industry and carve out a successful niche.
But to turn this business idea into a profitable reality, you'll need a well-crafted business plan that outlines your strategy and approach. In this article, we'll guide you through the 9 essential steps to write an effective business plan for your concrete block venture.
Ready to get started? Let's dive into the details:
Before starting a business in the concrete block industry, it is crucial to identify the target market and assess the potential demand for your products. This step will help you understand the market dynamics and tailor your business plan accordingly.
To identify the target market, consider the various sectors that use concrete blocks, such as construction companies, home builders, and contractors. Determine the size of each sector and their specific needs for concrete blocks.
Conduct thorough market research to gather information about the demand for concrete blocks in your target market. Identify potential customers and determine their preferences, requirements, and purchasing patterns.
By thoroughly understanding your target market and assessing the potential demand for concrete blocks, you will be able to develop a more accurate business plan that meets the needs and expectations of your customers.
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Market research plays a crucial role in the success of any business, and the concrete block industry is no exception. By conducting thorough market research, you can gain valuable insights into your competitors and the current market trends, enabling you to make informed decisions and develop effective strategies.
Here are some important steps to consider when conducting market research:
By conducting comprehensive market research, you can gain a deeper understanding of your competitors and market trends. This knowledge will empower you to make informed decisions, develop effective strategies, and position your concrete block business for success in a competitive market.
Once you have identified your target market and assessed the potential demand for concrete blocks, it is important to determine the size and scope of your business operations. This step involves considering factors such as production capacity, distribution capabilities, and market reach to ensure that your business can meet the needs of your customers.
First, you need to assess the production capacity of your manufacturing facility. This includes evaluating the equipment you will need and the space required to produce concrete blocks efficiently. Consider the number of blocks you can produce per day or month, as well as any seasonal variations in demand.
Next, determine your distribution capabilities. Will you sell locally, regionally, or nationally? Assess the logistics of transporting your concrete blocks to your customers and consider partnering with distributors or freight companies to streamline this process.
Market reach is another important factor to consider. Will you focus on serving a specific geographic area or target customers in different regions? Understanding the market demand and competition in different areas will help you determine the size and reach of your business operations.
By determining the size and scope of your business operations, you can effectively plan and allocate resources to meet customer demand and drive profitability. This step lays the foundation for developing a successful concrete block manufacturing and distribution business.
When outlining the organizational structure for your concrete block business, it is important to consider the various departments and positions that will be needed to operate efficiently. This includes roles such as:
To effectively manage your staffing requirements, consider the following tips:
Consider future growth:, provide training and development:, delegate responsibilities:.
By outlining the organizational structure and staffing requirements for your concrete block business, you can ensure that you have the right people in the right positions to drive success and meet the demands of your target market.
Before starting a concrete block manufacturing business, it is essential to analyze the costs associated with equipment, raw materials, and initial setup. This analysis will help in determining the overall investment required for setting up the business and ensure that all necessary resources are available.
The first cost to consider is the expense of purchasing or leasing the necessary equipment for manufacturing concrete blocks. This may include concrete block making machines, mixers, molds, and other tools and equipment. It is crucial to research and compare prices from different suppliers to find the most cost-effective options that meet the required quality standards.
In addition to equipment costs, the analysis should also include an assessment of the raw materials needed for producing concrete blocks. This typically includes cement, sand, and gravel. Researching local suppliers and obtaining quotes will help determine the ongoing cost of these materials and ensure a reliable supply chain.
Furthermore, the initial setup costs should be considered, such as the cost of land, construction of a facility or warehouse, and utilities. These costs can vary significantly depending on the location and size of the business. Engaging with real estate agents or conducting market research on property prices will provide insights into the investment required for the initial setup.
In order to develop an effective pricing strategy for your concrete block business, it is crucial to consider both market competition and profit margins. This will ensure that your pricing is competitive enough to attract customers while also allowing your business to generate a profit.
Market Competition:
Profit Margins:
Defining effective marketing and sales strategies is crucial for reaching potential customers in the concrete block industry. By understanding your target market and their specific needs, you can tailor your approach to effectively promote your products and differentiate yourself from the competition.
1. Identify Your Target Market: Before developing your marketing strategy, it is essential to identify your target market. This could include construction companies, home builders, contractors, or even individual customers who may require concrete blocks for various projects. Understanding their needs, preferences, and purchasing behavior will help you design effective marketing campaigns.
2. Create a Strong Brand Identity: Building a strong brand identity is essential for establishing credibility and standing out from competitors. Develop a compelling brand message and visual identity that clearly defines your business and its unique selling proposition. Consistency across all marketing materials, including your website, logo, and packaging, will enhance brand recognition and customer trust.
3. Develop a Multi-Channel Marketing Strategy: Utilize a combination of online and offline marketing channels to reach your target market effectively. This can include creating a professional website, leveraging social media platforms, attending industry trade shows and events, and distributing informative brochures or catalogs to construction companies and builders.
4. Demonstrate Product Value: Educate your potential customers about the benefits of using concrete blocks in their building projects. Highlight the strength, durability, and energy efficiency of your blocks compared to other options. Providing case studies, testimonials, and data that demonstrate the value and quality of your products will help gain customer confidence and loyalty.
5. Offer Superior Customer Service: Customer service plays a crucial role in building long-term relationships with your customers. Ensure your sales team is knowledgeable, friendly, and responsive to inquiries. Promptly address any concerns or issues raised by customers, and strive to exceed their expectations at every interaction.
By defining effective marketing and sales strategies, you can effectively reach potential customers in the concrete block industry and position your business for success. Remember to continuously evaluate the effectiveness of your strategies and make necessary adjustments to stay competitive in the market.
When starting a concrete block manufacturing and distribution business, it is essential to understand and comply with the regulatory requirements in your area. This ensures that you operate legally and avoid potential penalties or disruptions to your operations. Below are some important steps to consider when assessing regulatory requirements and obtaining necessary permits and licenses:
Creating a comprehensive financial plan is crucial to the success of your concrete block business. This plan will outline your projected revenue, expenses, and profit margins, providing a roadmap for your company's financial future. It will also serve as a valuable tool when seeking funding from investors or lenders.
To start, you'll need to research and estimate the costs associated with starting your business. This includes expenses such as equipment, raw materials, labor, permits, licenses, and marketing. Be sure to account for any ongoing costs to sustain your operations until you start generating steady revenue.
Additionally, research potential funding options that align with your financial needs and goals. This can include traditional sources such as banks and credit unions, as well as alternative financing options like small business grants or angel investors.
In conclusion, writing a business plan for a concrete block manufacturing and distribution company involves several crucial steps. By identifying the target market, conducting market research, determining the size and scope of operations, outlining the organizational structure, analyzing costs, developing a pricing strategy, defining marketing and sales strategies, assessing regulatory requirements, and creating a financial plan, entrepreneurs can set themselves up for success in this industry.
By following this 9-step checklist, concrete block manufacturers can ensure that their business is well-planned, strategically positioned, and financially viable. It is essential to consider market demand, competition, operational needs, and regulatory compliance to achieve long-term success.
With a strong business plan in place, entrepreneurs can confidently secure funding, attract customers, and navigate the competitive landscape of the concrete block industry. By focusing on quality control, efficiency, and effective marketing strategies, businesses can position themselves as trusted suppliers of high-quality, durable, and energy-efficient concrete blocks.
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This Brick Manufacturing Business Plan Template offers a comprehensive range of implementable plans and strategies for your manufacturing business. With its organized and customizable sections and subsections, the template allows you to plot your company’s future and set the stage for business success.
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By: Author Tony Martins Ajaero
Home » Business Plans » Manufacturing Sector
Are you about starting an ice block making business? If YES, here is a complete sample ice block making business plan template & feasibility report you can use for FREE .
Africa has a teeming population that is faced supply electricity problems which has forced many to use ice blocks to preserve their food and drinks. This demand for ice blocks not only from households but from caterers and traders has created a business opportunity for any enterprising entrepreneur.
Aside from the electricity supply problems, a large portion of Africa lies on the earth’s equator and also falls within the tropical climate region, which makes for these parts to face more heat than when compared to other temperate regions in the world.
This hot weather is also another reason why many people often need to take something that is chilled in order to not only rehydrate their bodies but also feel refreshed as well.
1. industry overview.
The terrible electricity supply situation in Africa means that in many countries, less than 20 percent of the population has a connection to the main grid; this situation is not any better in the rural areas , as less than 5 percent of the population in these areas are connected to the main power grid.
This terrible electricity situation is one of the main reasons why the ice block business is booming and has become a lucrative business for entrepreneurs that are willing to go into it.
The cost of manufacturing ice blocks requires the ice block maker, electricity, water and nylon or plastic bag. A 10kg of block of ice will be able to preserve drinks for at most 2 days for a family with domestic needs, while it will help a drink vendor easily sell off his or her stock without having to buy block for at least the two days in question.
A good ice block making machine that is of a little size can churn out 20 blocks in six hours and can go for an average of 3 production cycle a day, and with average prices of those blocks pegged at N100 in the southwestern states, one can easily turn a tidy profit monthly.
Anyone going into this business can pick a niche of ice blocks he or she intends to go into or go into all at once depending on the capacity. Several types of ice blocks that can be produced in Nigeria include ice tube, ice block, ice cube and cracked ice.
This business is a very hygienic one and due to that it is necessary that one source for clean water that is drinkable, such as water that is filtered, purified, distilled, from natural springs or water that is bottled. Asides water, the facility to be used is also very important for the growth of the business.
Sam’s Ice Block Ventures is a standard ice block making business that is not only fully registered but also licensed as well here in Egbeda – Lagos, Nigeria. Before starting our business, we have secured all the necessary permits and licensing from the Lagos State Government.
We are in business to offer various services to all our customers in and around Egbeda. This means that we will be involved in wholesale and retail of ice blocks, cooling services, sell ice block making machines and even help in maintaining or repairing these machines for our various customers.
Our vision is to ensure that we are well known in and around Egbeda for our various services and to be the preferred brand for many.
We intend to run a transparent business that is ethics inclined and that’s due to the fact that we are customer centric as we place a high value on our customers and are ready to go the extra mile to ensure that our customers’ expectations are not only met but exceeded.
We intend to treat all our loyal customers well by ensuring that we offer them discounts during certain times and periods, this will allow them to remain loyal to us and also help refer others to us as well. We intend to build a solid business structure and are willing to go the extra mile in ensuring that we get only competent and hardworking staff to work in our company.
We have laid down procedures and structures, therefore only those who clearly align with our vision and philosophy and understand how to take our business from where we are to where we intend it to be, will be chosen to work for our company.
We will ensure that we inculcate the habit of best practices amongst our employees. Also, to keep our employees happy and also productive, we intend to ensure that we not only create an environment that is conducive for them but that we will pay them well and also ensure that they have great welfare packages better than what their counterparts in similar startups such as ours are having.
Our facility is one that is also easily accessible for our employees and is one that will not be inconvenient for them to get to every morning.
Finally, Sam’s Ice Block Ventures is fully owned and managed by Mr. Sam Adeyanju who has more than 10 years experience in this business and will bring his business expertise to bear. Mr. Sam’s wealth of experience will also ensure that we attain the heights we intend to and that we are able to compete favorably against our competitors.
Sam’s Ice Block Making Ventures is a standard business that is fully registered in Nigeria in order to not only make profit but to close the gap created by lack of electricity supply which the Nigerian government hasn’t been able to solve.
We will be retailing ice blocks and also selling wholesale and also perform other services so as to have multiple sources of income and have a solid bottom line that will boost and sustain our business. Therefore the products and services that we will make available to our customers are;
Our Business Structure
We at Sam’s Ice Block Ventures are set to become a leading ice block making business here in Egbeda as well as all around its environs and to achieve this, it is vital that we build a solid business structure that will allow us start and run our business with as few hitches as possible and also allow us achieve our goals and objectives.
In building a workforce for our business, we will focus on those that understand customer excellence and also the vision that we stand for as a company. Those we will employ must have knowledge of how to work efficiently and how ice block businesses work so that they could help build our business from the start to the level we intend.
Because we will be running an ice block making business that will not be the conventional type that others are running, we will be employing more workers to our business that will be given various positions and tasks. This means that we will not only hire salespeople to sell these ice blocks, we will need those with mechanical knowledge that know how to identify genuine ice block machines but can repair them as well.
Therefore, Sam’s Ice Block Ventures will employ the following people to handle the different responsibilities from its various tasks;
Chief Executive Officer
Human Resource and Admin Manager
Store manager
Accountant/Cashier
Ice block machine repair and maintenance manager
Front Desk Officer
Distribution and Delivery Driver
Marketing and Sales Team
Security Guard
Before starting an ice block business or any business for that matter, one has to understand the business concept in order to determine if the business is worth going into.
Because we intend to run a standard ice block making machine business, we have hired the services of a reputable business consultant here in Egbeda – Lagos, who not only understands the kind of business we are going into but also the area which we intend operating from to look critically at our business and help us determine how we are likely to make it here.
The business consultant will be making use of four attributes – strengths, weaknesses, opportunities, and threats – in order to determine how likely our ice block making will succeed and compete favorably against its competitors. Below is a of the SWOT analysis that was conducted on behalf of Sam’s Ice Block Ventures here in Egbeda – Lagos;
Our strength lies in the fact that we are located in an area that is densely populated and has less supply of electricity compared to other parts of Lagos, this will make our service a highly demandable one for traders, caterers, and domestic users.
Also, we are offering various services in addition to our core service, which makes us to stand out from our competitors who are not offering half of what we are.
We also have in our employ dedicated and committed staffs that have the experience are attuned to our corporate goals and objectives and are willing to work hard to ensure that we attain our corporate goals and objectives. Also, our excellent customer culture is already giving us a high ranking as we have a high retention of our clients compared to that of our competitors.
Our weakness stem from the fact that we are relatively new in the business and as such might not have the required finance and staff capability to be able to get as much customers as we like or be able to compete favorably against our neighbors.
Egbeda is such a huge place in Lagos and so affords us enough opportunities especially as more people are yet to be aware of our core service as well as the additional services such as repair and maintenance of ice block making machines and cooling van services that we offer.
The high population figure here in Egbeda affords us the huge opportunities we will need to grow and expand our business.
Like every other business, we face certain threats to our business as well. One major threat that we will face is the arrival of a major competitor in the same location where we are operating from and offering the same services that we will be offering our customers.
Another threat is a major economic downturn that will cause low patronage from all our customers and lead to low revenue. Also, we are likely to face threats from those who are not in our line of business but who have large refrigerators and can put on their generating sets in order to gain a few customers from our target market.
Also, if the power problem improves and remains steady, we would see a drop in patronage for our services. As a business we are used to any threats that might crop up and are fully ready to combat any threat that our business is likely to face with strategies of our own.
Even though many people own their own refrigerators and fridges that are designed to cool their own drinks, these devices cannot however be carried by people anywhere they go and as such they have to buy from places where drinks are cool.
Most of these vendors who are everywhere buy these ice blocks and cool these drinks for their various customers. This means that the more people are out of their homes, the more they are likely to buy chilled water or drinks outside their homes and the more ice blocks are likely to be sold.
Asides from vendors, other people who also use ice blocks are caterers and those hosting an event that would then need to chill the drinks so that the various invited guests will have something cool and refreshing. Ice blocks offer these people a convenient way at cooling their drinks instead of using a fridge or refrigerator that would hardly serve the purpose.
Even though we are located at a very strategic location here in Egbeda – Lagos, we still had to conduct a market research on who our customers are likely to be and how best we would draft the strategies that will allow us gain a huge share of the target market.
The market research allowed us to understand the characteristics of our target market and also know what they would be expecting from us.
Therefore, the following are those that we will be offering our services to and they are; pure water vendors , soft drink vendors, caterers, households, event hosts, ice block vendors and market traders (meat and fish traders). They are those we will concentrate in marketing our services to.
Our competitive advantage
Our aim of starting an ice block making business is to be able to fill in the gap caused by the lack of electricity supply and ensure that those who require cool drinks are able to get one in order to stay hydrated and also able to feel refreshed especially when they are out and about under the heat of the sun.
However, in conducting our market survey, we have found that we are not the only ice block making business here in Egbeda – Lagos, which means we are likely to face stiff competition in offering our services to the target market.
The feasibility study we conducted allowed us to thoroughly assess our competitors and understand their strengths and weaknesses. Knowing their attributes also allowed us to be able to come up with certain competitive strategies that will be of huge advantage to us and allow us not only attract but retain a huge part o our customers.
The first competitive advantage we have is that we are offering more services than the average ice block making business. This means customers are more likely to patronize us because they know they will get more from us than they would from our competitors.
Also, we understand the value of our customers, which is why we are customer-centric and offer our customers the best care as compared to our competitors. We offer our customers incentives from time to time and also ensure that loyal customers get something from us especially when they refer others to us.
Finally, we employed dedicated and committed staffs that understand how best to run a business such as ours and how we can achieve our goals and objectives as a company. Our employees will be well taken care of as their welfare package will be amongst the best across similar startups such as ours in the industry. This will ensure that they put in their best and increase productivity for our business.
Sam’s Ice Block Ventures is a business that has been established with the intention of making profit in the ice block sector here in Nigeria and we will do all we can to ensure that we offer enough services that will generate enough revenue to boost and grow our bottom line as a company. Therefore, Sam’s Ice Block Ventures will therefore generate income by offering the following products and services;
Due to the nature of the society we are in and the circumstances we have found ourselves, we have found that there will always be a demand for chilled drinks and ice block, which means there will always be a demand for our products that will then translate into revenue generation for our business.
Our strategic position here at Egbeda – Lagos has us well positioned to take over a huge section of the target market in the area where we will be located and has us quite optimistic and allow us meet our set target in order to generate enough revenue and even turn over a profit within our first year of business, thereby growing the business as well as our clientele base.
However, it should be noted that our sales projections were done after a critical examination of the industry as we needed to analyze our chances and know how we were likely to fare in this business. The sales projections were gotten based on information and accurate data gleaned from similar startups such as ours here in Egbeda as well as all over Lagos State.
Below therefore are the sales projections that was conducted for Sam’s Ice Block Ventures depending on several assumptions and data that was made available during the stated period;
N.B : It should be noted that the above projections were conducted based on what is obtainable in the industry as well as on certain assumptions, such as no competitor offering the same services arriving during the stated period, same state of lack of power supply and the downturn of the economy.
It shouldn’t be noted that should any of these factors change, there would be an increase or decrease in the figures projected above.
Marketing is very important for our business because not only will we generate the needed revenue that will grow and sustain our company, but it will also give us a chance to promote the image of our company well. It is to this effect that we have created a marketing budget to be able to cater to all the efforts that it will take to bring in more customers to our company.
We intend also to ensure that we draft marketing and sales strategy that will allow us to penetrate the target market and gain a huge share of customers to our business.
Building a loyal database of customers takes time and we are fully prepared to do so in less time that it will normally take as we intend to deploy conventional and unconventional means in getting the customers we would need for our business.
Asides our core service, we would be offering complimentary services as well which are cooling services and maintenance and repairs of ice block machines or assistance in procuring new machines for our customers. We have empowered our marketing and sales team to draft the necessary strategies that will see us attaining our corporate sales goals and objectives.
We have therefore adopted the following strategies that will ensure that we do not only attract customers but make sure that they become loyal and that a huge percentage of them are retained. Therefore, parts of the marketing and sales strategies that we intend to adopt for Sam’s Ice Block Ventures are;
Even though we intend offering several services that is far better than that of our competitors, we would still need to ensure that we improve on our publicity so that we could not only increase awareness for our business and also compete favorably against our competitors but we would also generate revenue that will boost our business and allow us to grow.
We might need to engage the services of a brand consultant who thoroughly understands the market to help us draft publicity strategies that would be beneficial to our business. Also, the publicity strategies will help communicate our brand positively to our target market. Some of the platforms which we intend to use to promote and advertise our ice block making business are;
Deciding on what prices we would offer our products is very vital as we do not want to offer our customers prices that are too high and might cause them to patronize our competitors or prices that are too low that we would be running at a loss and therefore kill off our company completely.
There are several factors that we would consider when determining the prices for our products and they are; what our operating costs are, what our overheads are, what our competitors are offering and what the demand rate is.
In order to however attract more customers into patronizing our business, we intend to offer all our clients a discount on purchases for the first three months of operation. Even though this might cause us to run at a low margin, we are quite assured that we would not be running at a loss.
Due to the fact that we would not be only offering basic services but will be offering additional services that will bring in diverse customers, we intend to have a payment option that will suit all our various clients. The payment options that we therefore will offer to our various clients at Sam’s Ice Block Ventures;
It should be noted that we carefully chose the above payment options in a bid to make it easier for our various clients and for us as well. We have made our bank account visible on our website especially for those who intend to pay before coming to our office to get the ice blocks.
While generating the necessary capital for a business is vital, it is necessary that one understands what to use the capital for in the first place so that the money would not be spent anyhow before the business starts off. There is no fixed amount to start an ice block making business and as such one’s capital could be low or high depending on the scale of the business the entrepreneur intends starting up.
Even though there are several kinds of ice block making machines, one has to be careful to get the genuine one so that one does not end up buying a product that will continually need repairs which will in turn drain the revenue of the business.
Therefore, in order to start our ice block making business here in Egbeda – Lagos, there are certain requirements we need to fulfill and they are listed below;
From the above estimate, we would require the sum of N1,860,000 in order to successfully start and run our ice block making business here in Egbeda – Lagos State. It should be noted that the amount covers workers’ salaries, purchasing ice block making equipment, a van as well as renting a facility for use for at least a year.
Generating Funding / Startup Capital for Sam’s Ice Block Business
Having the necessary capital to start a business is very important, because no matter how fantastic a business idea is, without the right funds, it remains just an idea; and it is only finance that can make the idea to become a reality. This is why having finance is very important, to start up the business and then to run the business without hitches.
Sam’s Ice Block Ventures is a business that is fully owned by Mr. Sam Adeyanju, which he intends handing over to his immediate family when it is time and so they do not seek to welcome any external investor into their business, which is why they have decided to source for capital from two sources.
The areas where they intend generating start-up capital from are;
N.B : We were able to generate the sum of N1,860,000 with which to start our business. We got N1,600,000 from personal savings and a soft loan of N260,000 from family members and friends.
Every business that is established needs several factors in order to remain sustainable and expand in future as it deems fit. The factors necessary for sustainability and expansion measures are building a solid business structure, conducting a thorough marketing and publicity strategy and also reinvesting back into the business.
Building a solid business structure is very important to us as a new business as we know that this will mean us having fewer hitches than we ordinarily should. We intend therefore to go the extra mile in ensuring that we get the best employees to work for our company.
The employees we will get are those that not only align with our corporate values and objectives but also understand how to take a business from where we are to where we intend to be. We will also ensure that we pay our employees better than other similar start-ups.
It is important that we generate enough revenue for our business that will allow us remain rock solid, which is why we have drafted effective marketing and publicity strategies that we will use in generating the needed revenue for our company and also create awareness as well.
This will allow us compete favorably against our competitors. Finally, we will ensure that we re-invest a part of our earnings back into the business. This action will allow us to have a strong bottom line and sustain our company as well as expand it.
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Done for you business plans.
This article is for people wishing to purchase a concrete batching plant and plan to make the correct purchase decision. We have also completed some done for you business plan examples.
Click on a links below to review them:
Block making machine business plan.
The block making machine produces house building blocks. The blocks come in various sizes to meet the market demand. The concrete mix can be made from 100% recycled concrete and with normal quarried aggregates. The block making machine can produce between 15,000 and 20,000 blocks a day.
The done for you business plan is built up using a spreadsheet we have developed to make the process simple and easy. It can take just ten minutes to complete if all the data we need is at hand.
The business plan is based on the UK market and uses pounds as the currency. The business plan can be adjusted to use any currency and any market input and output data.
The capacity we have allowed for the done for you business plan is 90%. The plant can easily operate at this capacity.
The variable costs within the business plan are the costs of materials; these are mainly cement, sand, aggregate and chemicals. The business plan uses the cost to produce the concrete from the sales cost to give the variable cost. We have included a calculator to work out the cost for various concrete design strengths for accuracy.
The plant list includes everything you need to manufacture large quantities of interlocking blocks.
The plant list is costed out to allow us to work out the monthly finance required to purchase it. The monthly finance is then added to the overhead within the business plan.
The business will need people to run it. We have allowed for:
As more capacity is added to the business plan, more operatives can be added.
The overhead sheet adds the people section automatically. We have then added overhead costs to run the business, such as fuel, office rent, marketing, banking, and finance. The overhead costs can be adjusted to suit your business.
The sales section of the business plan is the ultimate test to see if the plan will work.
It is vital that we know the market and the prices the market can take for the products and services being sold.
The model’s sales prices are based on the UK market and are accurate at the time of producing the plan. (2021)
From experience, we know each country is different, and the margin on concrete is different. We have designed our business planning tool to allow you to see if you can develop a good business in your country. We are here to help you.
The next step is to review some of our done for you business plans and complete the form on the page or this page. We will then get in touch with you, and we can complete your business plan together. It usually only takes 30 minutes if you have all the information at hand.
Hi, My name is Martin Fischer. I am more than happy to go through the business planning process with you. Why buy a plant if it does not earn you money?
Complete this form, and I will make time to help you develop a sustainable concrete business plan. We are an international business and can speak many languages. I am looking forward to our call.
Thanks, Martin.
Complete the form and we will make contact with you to discus your requirements or to answer any questions you may have. Alternatively chat to use using the WhatsApp chat on the page.
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We’ve gathered the most useful collection of business plan PDF templates and samples, including options for organizations of any size and type.
On this page, you’ll find free PDF templates for a simple business plan , small business plan , startup business plan , and more.
These simple business plan PDF templates are ready to use and customizable to fit the needs of any organization.
This template contains a traditional business plan layout to help you map out each aspect, from a company overview to sales projections and a marketing strategy. This template includes a table of contents, as well as space for financing details that startups looking for funding may need to provide.
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This scannable business plan template allows you to easily identify the most important elements of your plan. Use this template to outline key details pertaining to your business and industry, product or service offerings, target customer segments (and channels to reach them), and to identify sources of revenue. There is also space to include key performance metrics and a timeline of activities.
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This template is designed to help you develop and implement a 90-day business plan by breaking it down into manageable chunks of time. Use the space provided to detail your main goals and deliverables for each timeframe, and then add the steps necessary to achieve your objectives. Assign task ownership and enter deadlines to ensure your plan stays on track every step of the way.
Download Simple 30-60-90 Day Business Plan Template
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The following single page business plan templates are designed to help you download your key ideas on paper, and can be used to create a pitch document to gain buy-in from partners, investors, and stakeholders.
Use this one-page template to summarize each aspect of your business concept in a clear and concise manner. Define the who, what, why, and how of your idea, and use the space at the bottom to create a SWOT analysis (strengths, weaknesses, opportunities, and threats) for your business.
Download One-Page Business Plan Template
If you’re looking for a specific type of analysis, check out our collection of SWOT templates .
This one-page business plan template employs the Lean management concept, and encourages you to focus on the key assumptions of your business idea. A Lean plan is not stagnant, so update it as goals and objectives change — the visual timeline at the bottom is ideal for detailing milestones.
Download One-Page Lean Business Plan Template - PDF
Use this business plan template to identify main goals and outline the necessary activities to achieve those goals in 30, 60, and 90-day increments. Easily customize this template to fit your needs while you track the status of each task and goal to keep your business plan on target.
Download One-Page 30-60-90 Day Business Plan Template
For additional single page plans, including an example of a one-page business plan , visit " One-Page Business Plan Templates with a Quick How-To Guide ."
These business plan templates are useful for small businesses that want to map out a way to meet organizational objectives, including how to structure, operate, and expand their business.
A small business can use this template to outline each critical component of a business plan. There is space to provide details about product or service offerings, target audience, customer reach strategy, competitive advantage, and more. Plus, there is space at the bottom of the document to include a SWOT analysis. Once complete, you can use the template as a basis to build out a more elaborate plan.
Download Simple Small Business Plan Template
This fill-in-the-blank template walks you through each section of a business plan. Build upon the fill-in-the-blank content provided in each section to add information about your company, business idea, market analysis, implementation plan, timeline of milestones, and much more.
Download Fill-In-the-Blank Small Business Plan Template - PDF
Use this one-page template to create a scannable business plan that highlights the most essential parts of your organization’s strategy. Provide your business overview and management team details at the top, and then outline the target market, market size, competitive offerings, key objectives and success metrics, financial plan, and more.
Download One-Page Business Plan for Small Business - PDF
Startups can use these business plan templates to check the feasibility of their idea, and articulate their vision to potential investors.
Use this business plan template to organize and prepare each essential component of your startup plan. Outline key details relevant to your concept and organization, including your mission and vision statement, product or services offered, pricing structure, marketing strategy, financial plan, and more.
Download Startup Business Plan Template
Startups can use this sample 30-60-90 day plan to establish main goals and deliverables spanning a 90-day period. Customize the sample goals, deliverables, and activities provided on this template according to the needs of your business. Then, assign task owners and set due dates to help ensure your 90-day plan stays on track.
Download Sample 30-60-90 Day Business Plan for Startup Template
For additional resources to create your plan, visit “ Free Startup Business Plan Templates and Examples .”
Use these business plan PDF templates to outline your organization’s mission, your plan to make a positive impact in your community, and the steps you will take to achieve your nonprofit’s goals.
Use this customizable PDF template to develop a plan that details your organization’s purpose, objectives, and strategy. This template features a table of contents, with room to include your nonprofit’s mission and vision, key team and board members, program offerings, a market and industry analysis, promotional plan, financial plan, and more. This template also contains a visual timeline to display historic and future milestones.
Download Nonprofit Business Plan Template - PDF
This one-page plan serves as a good starting point for established and startup nonprofit organizations to jot down their fundamental goals and objectives. This template contains all the essential aspects of a business plan in a concise and scannable format, including the organizational overview, purpose, promotional plan, key objectives and success metrics, fundraising goals, and more.
Download One-Page Business Plan for Nonprofit Organization Template - PDF
Use these fill-in-the-blank templates as a foundation for creating a comprehensive roadmap that aligns your business strategy with your marketing, sales, and financial goals.
The fill-in-the-blank template contains all the vital parts of a business plan, with sample content that you can customize to fit your needs. There is room to include an executive summary, business description, market analysis, marketing plan, operations plan, financial statements, and more.
Download Simple Fill-In-the-Blank Business Plan Template - PDF
This business plan is designed with a Lean approach that encourages you to clarify and communicate your business idea in a clear and concise manner. This single page fill-in-the-blank template includes space to provide details about your management team, the problem you're solving, the solution, target customers, cost structure, and revenue streams. Use the timeline at the bottom to produce a visual illustration of key milestones.
Download Fill-In-the-Blank Lean Business Plan Template - PDF
For additional resources, take a look at " Free Fill-In-the-Blank Business Plan Templates ."
These sample business plan PDF templates can help you to develop an organized, thorough, and professional business plan.
This business plan example demonstrates a plan for a fictional food truck company. The sample includes all of the elements in a traditional business plan, which makes it a useful starting point for developing a plan specific to your business needs.
Download Basic Business Plan Sample - PDF
Use this sample outline as a starting point for your business plan. Shorten or expand the outline depending on your organization’s needs, and use it to develop a table of contents for your finalized plan.
Download Sample Business Plan Outline Template - PDF
Use this sample template to develop the financial portion of your business plan. The template provides space to include a financial overview, key assumptions, financial indicators, and business ratios. Complete the break-even analysis and add your financial statements to help prove the viability of your organization’s business plan.
Download Business Financial Plan Template
PDF | Smartsheet
For more free, downloadable templates for all aspects of your business, check out “ Free Business Templates for Organizations of All Sizes .”
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How To Download Bricks and Concrete Manufacturing Business Plan PDF and Doc (With financial analysis)
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This paper highlights the huge opportunities in the small-scale sandcrete block making industry in Nigeria. It explains the ingredients whose understanding is necessary for engaging in the profitable and sustainable small–scale sandcrete block making business. These ingredients include the available resources, material requirements, the basic production and quality management practices, cost analysis and the key success factors. It is recommended that entrepreneurs and unemployed youths can consider the small-scale sandcrete block making industry as a means of engaging in profitable employment in Nigeria.
Anthony Sholanke
Joan Arimanwa
This paper investigates the strength properties of sandcrete blocks obtained from ten different commercial sandcrete block-manufacturing industries in Owerri, Imo State, South Eastern part of Nigeria and its environs. Ten sandcrete block samples with nominal dimensions 450 x 225 x 225mm were randomly obtained from each of the manufacturers for a period of four consecutive weeks. Sand samples used in producing the blocks were also collected for laboratory analysis while the source of water for each industry was noted. Compressive strength and density tests were conducted on the blocks while grain size distribution analysis was conducted on the sand samples. The test results revealed that the sand aggregates used are substantially suitable for block making. The average compressive strengths of the sandcrete blocks for all ten block manufacturing industries investigated fell below the standards recommended by the Nigerian Industrial Standard (NIS) 87: 2000 and BS 6073 1:1981 which are ...
IJSES Editor
— The quality of blocks produced varies from one manufacturer to another due to different methods or ways employed in the production and properties of the constituent materials. The aim of this research is to determine the properties of sandcrete hollow blocks produced by block industries in Nigeria, particularly in Idah, Kogi State by assessing the compressive strength and water absorption properties of sandcrete block from four different producers. The samples were obtained from each of the producers. Compressive strength and water absorption tests were conducted on the blocks while grain size distribution analysis was conducted on the sand samples. The test results revealed that the fine aggregates used are suitable for block making. Test results also indicate that the least unit compressive strength of the 150mm (6 ") sandcrete blocks was 0.99N/mm 2 while the average compressive strength of the blocks (150mm) blocks was 1.12 N/mm. Similarly, the least unit compressive strength of the 225mm (9 ") sandcrete blocks was 0.63N/mm 2 while the average compressive strength of the 225mm (9 ") blocks was 0.94 N/mm 2 these values fall below the standard prescribed for load bearing sandcrete blocks. The Nigerian industrial standard specified that the lowest compressive strength of individual blocks shall not be below 2.5 N/mm 2 and average compressive strength of five blocks shall not be below 3.45 N/mm 2 .Standardization of block manufacturing processes and strict supervision of the production were recommended as measures to improve the quality of sandcrete blocks manufactured by commercial block industries in Idah town in Nigeria.
Kunle Ogundipe
International Journal of Engineering and Advanced Technology (IJEAT)
Auwal Alhassan Musa
This research entails the assessment of sandcrete blocks quality produced in Kano municipal Local govt. Kano state of Nigeria. six sandcrete blocks were selected from eight commercial block industries from the study area, the result obtained shows that the aggregates used satisfied the overall grading requirement specified in BS 882, 1992.The mix ratio adopted by the industries ranges from 1:12 to 1:14 which is against the standard of 1:6 specified in NIS 87:2004. water absorption was from 14.67% to 18.10% which reveals that all samples were above the maximum specified 12% as stated by the (NIS). The result of compressive strength of blocks tested ranges0.2869N/mm2 to 0.4884N/mm2, its average for the eight factories selected was 0.432N/mm2. Which reveals that all samples were below the maximum specified value of 2.8N/mm2, as stated by (NIS 87: 2000). In compliances with the provisions prescribed by the codes/agencies. the manufacturers were recommended to improve on their mixing process, material selection and curing processes in order to produce sandcrete blocks of high quality to conform with the standard.
Nigerian Journal of Technology
roland etim
Martin Morgan Tuuli , Bernard Baiden
Sandcrete blocks are widely used in Ghana as walling units. The quality of blocks produced, however, differs from each manufacturer due to the different methods employed in the production and the properties of the constituent materials. This paper focuses on the impact of quality control practices by suppliers on the quality of blocks produced in the Kumasi (6°548N 1°358E) metropolis. Sandcrete blocks were taken from suppliers and tested for compressive strength, bulk density, water absorption, and dimension tolerances. Fine aggregate samples were also taken from the suppliers and tested for grading, silt, and organic matter content. The study confirmed that mix ratio, quality, and mixing of the constituent materials affected the quality of sandcrete blocks. Visual inspection rather than laboratory testing was adopted as the means of ascertaining the quality by a few of the staff of contractors who had no formal training in quality control. Mix ratios used ranged from as lean as 1:8 to as weak as 1:19 ~cement:sand!. Blocks produced were also found to be unsuitable for use as load bearing walls. CE Database subject headings: Aggregates; Concrete masonry; Material properties; Quality control; Strength; Tests.
ALIU SOYINGBE
Sandcrete blocks have been in use in many parts of the world for a very long time. The prominence of sandcrete blocks as part of the local building materials that make up the wall units in a building or any construction work cannot be underestimated because houses are mostly built of blocks. This paper examines the quality of machine-vibrated hollow sandcrete blocks used on construction sites in Lagos metropolis. A total of sixty (60) units of machine-vibrated sandcrete blocks were sampled from ten (10) manufacturers within Lagos Mainland. Three (3) samples of 450mm x 225mm x 225mm blocks and another three (3) of 450mm x 150mm x 225mm blocks were selected from each of the 10 manufacturers to make the total of 60 blocks. Also, a total of forty (40) units of machine-vibrated sandcrete blocks were produced based on the requirements of the NIS 87:2004 standards for sandcrete blocks. The blocks obtained from manufacturers as well as those produced were tested to determine their quality in terms of three parameters which were the compressive strength, density and dimensional tolerance. The results obtained revealed that the compressive strength of the blocks obtained from manufacturers ranged from 0.21N/mm 2 to 1.26N/mm 2 for 225mm wide blocks and from 0.28N/mm 2 to 0.95N/mm 2 for 150mm wide blocks which are far below the minimum NIS requirements of 3.45N/mm 2 and 2.5N/mm 2 respectively. The densities of these blocks were found to be satisfactory with the requirements of the standard while the dimensions were inaccurate in terms of web thicknesses. It was recommended that the regulatory bodies should be empowered to control production processes and implement effective strategies such as mobile testing to ascertain the quality of sandcrete blocks. INTRODUCTION Sandcrete blocks are composite materials made up of cement, sand and water, moulded into different sizes. They are widely used in Nigeria and virtually all African countries as walling unit. The quality of blocks produced however, differs from each industry due to the different methods employed in the production and the properties of the constituent materials. Ayeyemi (2008) stated that many factors have been identified for incessant building collapse in Lagos, but that critical step had not been taken to stop manufacturers of substandard sandcrete blocks whose product contributes a lot to the menace. It was also pointed out that these blocks produced by the manufacturers are sold at prices far below what a quality sandcrete block should cost. Oyekan (2007) observed that for a long time until perhaps few years ago these blocks were manufactured in many parts of Nigeria without due reference to any specifications either to suit local building requirements or for good quality work. It is however pleasing to observe that the situation is changing in Lagos state as there have been plans by stakeholders in the construction industry to restore the standards of sandcrete blocks as the Standard Organisation of Nigeria (SON) now has a document in place giving the specification for both the manufacture and use of these blocks in Nigeria (NIS 87:2004). The rapid changes in the use of brick to block in Nigeria have encouraged the investigations into the use of sandcrete blocks to be more elaborate (Abdullahi, 2005). The popularity of sandcrete blocks and their extensive application as walling material in Nigeria and other developing countries cannot be overemphasised. The widespread use of these sandcrete blocks has therefore caused heavy demand for it and necessitated its high production. This should attract the interest of various stakeholders and players in the construction industry to standardize its production and use for its efficient applications as major building materials. Sandcrete block walls are usually not designed to support loads other than their own weight. However, one of the earliest warning signs of failure is often manifested by the formation of serious critical structural cracks long before the actual event. Recent structural collapses in Nigeria and elsewhere have raised serious concerns for more in-depth and intensified study on the mechanism of resistance of all components of the structure, as reported by Wenapere and Ephraim (2008). The prevalent nature of building failures and collapses experienced in Lagos state in recent times has been generating a lot of problems in the construction industry and the society at large
OLUMOYEWA ATOYEBI
The durability of a building is determined to a great extent by the quality of materials used in its construction. Sandcrete block is a major building material in Nigeria. This research assessed the quality of blocks produced in Adeta, Ilorin West Local Government Area of Kwara State, Nigeria. Eight block factories were selected from the study area and the quality of their blocks were measured for their water absorption ratios and compressive strengths and compared with the Nigerian Industrial Standards (NIS) specifications. Six samples each of size 450mm x 225mm x 225mm per factory were tested. Experimental findings revealed that the absorption rate of the sandcrete blocks were higher than the 12% specification. The compressive strengths of the blocks which ranges from 0.19N/mm2 to 0.40N/mm2 fall below the minimum specification of 2.5N/mm2. Inadequate mix ratio is a factor that resulted in the poor quality sandcrete blocks produced in the area.
Nigerian Journal of Technological Development
This research was aimed at studying the strength properties of the commercial sandcrete blocks produced in Kano State. A total number of 250 block samples were randomly collected from five local government areas, fifty (50) from each of the local governments and cured for 3, 7, 14, 21 and 28 days. The blocks were subjected to various tests at wet and dry conditions as follow: wet compressive test, drying shrinkage, moisture movement and density all in accordance with established standards in the structural laboratory of Department of Civil Engineering, Ahmadu Bello University, Zaria, and the aggregates were subjected to sieve analysis and moisture content determination in the Geotechnical Laboratory of the department. The compressive strength was found to be between 0.25 N/mm 2 and 0.92 N/mm 2 which are far below the specified values (2.5 N/mm 2 to 3.45N/mm 2 respectively) in the Nigerian Industrial Standard (NIS 87, 2000). It is concluded that the commercially produced sandcrete blocks in Kano State are of lower standard than expected. It is recommended that workshop should be organised periodically to enlighten the producers of sandcrete blocks. The importance of adhering to standard specifications should be emphasised and strict penalties be meted out to erring producers by the Nigerian Industrial Standard Organisation.
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Applied Journal of Physical Science
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mayowa catherine
Prof. Emmanuel Bamfo-Agyei
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UMAR GIDADO
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Project 2025 has a starring role in this week’s Democratic National Convention.
And it was front and center on Night 1.
WATCH: Hauling large copy of Project 2025, Michigan state Sen. McMorrow speaks at 2024 DNC
“This is Project 2025,” Michigan state Sen. Mallory McMorrow, D-Royal Oak, said as she laid a hardbound copy of the 900-page document on the lectern. “Over the next four nights, you are going to hear a lot about what is in this 900-page document. Why? Because this is the Republican blueprint for a second Trump term.”
Vice President Kamala Harris, the Democratic presidential nominee, has warned Americans about “Trump’s Project 2025” agenda — even though former President Donald Trump doesn’t claim the conservative presidential transition document.
“Donald Trump wants to take our country backward,” Harris said July 23 in Milwaukee. “He and his extreme Project 2025 agenda will weaken the middle class. Like, we know we got to take this seriously, and can you believe they put that thing in writing?”
Minnesota Gov. Tim Walz, Harris’ running mate, has joined in on the talking point.
“Don’t believe (Trump) when he’s playing dumb about this Project 2025. He knows exactly what it’ll do,” Walz said Aug. 9 in Glendale, Arizona.
Trump’s campaign has worked to build distance from the project, which the Heritage Foundation, a conservative think tank, led with contributions from dozens of conservative groups.
Much of the plan calls for extensive executive-branch overhauls and draws on both long-standing conservative principles, such as tax cuts, and more recent culture war issues. It lays out recommendations for disbanding the Commerce and Education departments, eliminating certain climate protections and consolidating more power to the president.
Project 2025 offers a sweeping vision for a Republican-led executive branch, and some of its policies mirror Trump’s 2024 agenda, But Harris and her presidential campaign have at times gone too far in describing what the project calls for and how closely the plans overlap with Trump’s campaign.
PolitiFact researched Harris’ warnings about how the plan would affect reproductive rights, federal entitlement programs and education, just as we did for President Joe Biden’s Project 2025 rhetoric. Here’s what the project does and doesn’t call for, and how it squares with Trump’s positions.
To distance himself from Project 2025 amid the Democratic attacks, Trump wrote on Truth Social that he “knows nothing” about it and has “no idea” who is in charge of it. (CNN identified at least 140 former advisers from the Trump administration who have been involved.)
The Heritage Foundation sought contributions from more than 100 conservative organizations for its policy vision for the next Republican presidency, which was published in 2023.
Project 2025 is now winding down some of its policy operations, and director Paul Dans, a former Trump administration official, is stepping down, The Washington Post reported July 30. Trump campaign managers Susie Wiles and Chris LaCivita denounced the document.
WATCH: A look at the Project 2025 plan to reshape government and Trump’s links to its authors
However, Project 2025 contributors include a number of high-ranking officials from Trump’s first administration, including former White House adviser Peter Navarro and former Housing and Urban Development Secretary Ben Carson.
A recently released recording of Russell Vought, a Project 2025 author and the former director of Trump’s Office of Management and Budget, showed Vought saying Trump’s “very supportive of what we do.” He said Trump was only distancing himself because Democrats were making a bogeyman out of the document.
The Harris campaign shared a graphic on X that claimed “Trump’s Project 2025 plan for workers” would “go after birth control and ban abortion nationwide.”
The plan doesn’t call to ban abortion nationwide, though its recommendations could curtail some contraceptives and limit abortion access.
What’s known about Trump’s abortion agenda neither lines up with Harris’ description nor Project 2025’s wish list.
Project 2025 says the Department of Health and Human Services Department should “return to being known as the Department of Life by explicitly rejecting the notion that abortion is health care.”
It recommends that the Food and Drug Administration reverse its 2000 approval of mifepristone, the first pill taken in a two-drug regimen for a medication abortion. Medication is the most common form of abortion in the U.S. — accounting for around 63 percent in 2023.
If mifepristone were to remain approved, Project 2025 recommends new rules, such as cutting its use from 10 weeks into pregnancy to seven. It would have to be provided to patients in person — part of the group’s efforts to limit access to the drug by mail. In June, the U.S. Supreme Court rejected a legal challenge to mifepristone’s FDA approval over procedural grounds.
WATCH: Trump’s plans for health care and reproductive rights if he returns to White House The manual also calls for the Justice Department to enforce the 1873 Comstock Act on mifepristone, which bans the mailing of “obscene” materials. Abortion access supporters fear that a strict interpretation of the law could go further to ban mailing the materials used in procedural abortions, such as surgical instruments and equipment.
The plan proposes withholding federal money from states that don’t report to the Centers for Disease Control and Prevention how many abortions take place within their borders. The plan also would prohibit abortion providers, such as Planned Parenthood, from receiving Medicaid funds. It also calls for the Department of Health and Human Services to ensure that the training of medical professionals, including doctors and nurses, omits abortion training.
The document says some forms of emergency contraception — particularly Ella, a pill that can be taken within five days of unprotected sex to prevent pregnancy — should be excluded from no-cost coverage. The Affordable Care Act requires most private health insurers to cover recommended preventive services, which involves a range of birth control methods, including emergency contraception.
Trump has recently said states should decide abortion regulations and that he wouldn’t block access to contraceptives. Trump said during his June 27 debate with Biden that he wouldn’t ban mifepristone after the Supreme Court “approved” it. But the court rejected the lawsuit based on standing, not the case’s merits. He has not weighed in on the Comstock Act or said whether he supports it being used to block abortion medication, or other kinds of abortions.
“When you read (Project 2025),” Harris told a crowd July 23 in Wisconsin, “you will see, Donald Trump intends to cut Social Security and Medicare.”
The Project 2025 document does not call for Social Security cuts. None of its 10 references to Social Security addresses plans for cutting the program.
Harris also misleads about Trump’s Social Security views.
In his earlier campaigns and before he was a politician, Trump said about a half-dozen times that he’s open to major overhauls of Social Security, including cuts and privatization. More recently, in a March 2024 CNBC interview, Trump said of entitlement programs such as Social Security, “There’s a lot you can do in terms of entitlements, in terms of cutting.” However, he quickly walked that statement back, and his CNBC comment stands at odds with essentially everything else Trump has said during the 2024 presidential campaign.
Trump’s campaign website says that not “a single penny” should be cut from Social Security. We rated Harris’ claim that Trump intends to cut Social Security Mostly False.
Project 2025 does propose changes to Medicare, including making Medicare Advantage, the private insurance offering in Medicare, the “default” enrollment option. Unlike Original Medicare, Medicare Advantage plans have provider networks and can also require prior authorization, meaning that the plan can approve or deny certain services. Original Medicare plans don’t have prior authorization requirements.
The manual also calls for repealing health policies enacted under Biden, such as the Inflation Reduction Act. The law enabled Medicare to negotiate with drugmakers for the first time in history, and recently resulted in an agreement with drug companies to lower the prices of 10 expensive prescriptions for Medicare enrollees.
Trump, however, has said repeatedly during the 2024 presidential campaign that he will not cut Medicare.
The Harris campaign said Project 2025 would “eliminate the U.S. Department of Education” — and that’s accurate. Project 2025 says federal education policy “should be limited and, ultimately, the federal Department of Education should be eliminated.” The plan scales back the federal government’s role in education policy and devolves the functions that remain to other agencies.
Aside from eliminating the department, the project also proposes scrapping the Biden administration’s Title IX revision, which prohibits discrimination based on sexual orientation and gender identity. It also would let states opt out of federal education programs and calls for passing a federal parents’ bill of rights similar to ones passed in some Republican-led state legislatures.
Republicans, including Trump, have pledged to close the department, which gained its status in 1979 within Democratic President Jimmy Carter’s presidential Cabinet.
In one of his Agenda 47 policy videos, Trump promised to close the department and “to send all education work and needs back to the states.” Eliminating the department would have to go through Congress.
In the graphic, the Harris campaign says Project 2025 allows “employers to stop paying workers for overtime work.”
The plan doesn’t call for banning overtime wages. It recommends changes to some Occupational Safety and Health Administration, or OSHA, regulations and to overtime rules. Some changes, if enacted, could result in some people losing overtime protections, experts told us.
The document proposes that the Labor Department maintain an overtime threshold “that does not punish businesses in lower-cost regions (e.g., the southeast United States).” This threshold is the amount of money executive, administrative or professional employees need to make for an employer to exempt them from overtime pay under the Fair Labor Standards Act.
In 2019, the Trump’s administration finalized a rule that expanded overtime pay eligibility to most salaried workers earning less than about $35,568, which it said made about 1.3 million more workers eligible for overtime pay. The Trump-era threshold is high enough to cover most line workers in lower-cost regions, Project 2025 said.
The Biden administration raised that threshold to $43,888 beginning July 1, and that will rise to $58,656 on Jan. 1, 2025. That would grant overtime eligibility to about 4 million workers, the Labor Department said.
It’s unclear how many workers Project 2025’s proposal to return to the Trump-era overtime threshold in some parts of the country would affect, but experts said some would presumably lose the right to overtime wages.
Other overtime proposals in Project 2025’s plan include allowing some workers to choose to accumulate paid time off instead of overtime pay, or to work more hours in one week and fewer in the next, rather than receive overtime.
Trump’s past with overtime pay is complicated. In 2016, the Obama administration said it would raise the overtime to salaried workers earning less than $47,476 a year, about double the exemption level set in 2004 of $23,660 a year.
But when a judge blocked the Obama rule, the Trump administration didn’t challenge the court ruling. Instead it set its own overtime threshold, which raised the amount, but by less than Obama.
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Elements of economic plan include several new tax incentives and preferences
Vice President and Democratic presidential nominee Kamala Harris today released details of elements of her economic plan. Among other items, Harris proposed several new tax incentives and preferences, including the following:
The plan does not include specifics on whether the revenue cost of these items would be offset, though it does state that Harris will ask “the wealthiest Americans and largest corporations to pay their fair share” and that the plan will reduce the deficit.
Harris also calls for Congress to pass the Stop Predatory Investing Act , which would eliminate certain tax benefits for investors who own large numbers of single-family homes.
Notably, with regard to President Biden’s oft-stated pledge not to increase taxes on those making less than $400,000, “Vice President Harris is committed to ensuring no one earning less than $400,000 a year will pay more in new taxes.”
This pledge suggests that, for the $4 trillion of “tax cliff” items scheduled to expire at the end of 2025, Harris appears committed to extending those tax cuts for individuals making $400,000 or less. Though it is worth noting that use of the word “new” raises some uncertainty as to how the pledge will be applied.
Harris does not in today’s release endorse, or otherwise mention, the official tax plan of the Biden-Harris Administration, the so-called Green Book . Her vow to raise taxes on large corporations and the wealthy, however, is consistent with many of the proposals included in the Administration’s plan. Among other things, that plan calls for a 7% increase in the corporate tax rate, a number of new taxes on multinational businesses, and new taxes on high-earning individuals. For more information on the FY2025 Green Book, read KPMG report: Tax proposals in FY 2025 budget .
Absent from today’s release is a proposal to exempt tip income from taxation. Harris has previously indicated that she (along with Republican nominee Donald Trump) supports this idea.
Finally, it should be noted that the sum total cost of all these proposals is several trillion dollars. Pursuing all of these ideas is likely to put significant pressure on finding new tax increases to offset the cost of these items.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.
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The vice president supports the tax increases proposed by the Biden White House, according to her campaign.
By Andrew Duehren
Reporting from Washington
In a campaign otherwise light on policy specifics, Vice President Kamala Harris this week quietly rolled out her most detailed, far-ranging proposal yet: nearly $5 trillion in tax increases over a decade.
That’s how much more revenue the federal government would raise if it adopted a number of tax increases that President Biden proposed in the spring . Ms. Harris’s campaign said this week that she supported those tax hikes, which were thoroughly laid out in the most recent federal budget plan prepared by the Biden administration.
No one making less than $400,000 a year would see their taxes go up under the plan. Instead, Ms. Harris is seeking to significantly raise taxes on the wealthiest Americans and large corporations. Congress has previously rejected many of these tax ideas, even when Democrats controlled both chambers.
While tax policy is right now a subplot in a turbulent presidential campaign, it will be a primary policy issue in Washington next year. The next president will have to work with Congress to address the tax cuts Donald J. Trump signed into law in 2017. Many of those tax cuts expire after 2025, meaning millions of Americans will see their taxes go up if lawmakers don’t reach a deal next year.
Here’s an overview of what we now know — and still don’t know — about the Democratic nominee’s views on taxes.
The most recent White House budget includes several proposals that would raise taxes on large corporations . Chief among them is raising the corporate tax rate to 28 percent from 21 percent, a step that the Treasury Department estimated could bring in $1.3 trillion in revenue over the next 10 years.
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Her vow to raise taxes on large corporations and the wealthy, however, is consistent with many of the proposals included in the Administration's plan. Among other things, that plan calls for a 7% increase in the corporate tax rate, a number of new taxes on multinational businesses, and new taxes on high-earning individuals.
No one making less than $400,000 a year would see their taxes go up under the plan. Instead, Ms. Harris is seeking to significantly raise taxes on the wealthiest Americans and large corporations.