Agencija_Zeljka_Turnaround_Plan

1.

Ž
RAČUNOVODSTVENA AGENCIJA
Kozarska Dubica · Republika Srpska
PROFITABILITY TURNAROUND PLAN
From bookkeeper to the
financial backbone of the town
A rebuilt growth model — grounded in market reality, honest unit economics, and the one asset a
competitor cannot copy.

2.

THE CORE IDEA
Growth is not where the old plan looked
Profitability will not come from chasing EU grants or expanding into other towns. It comes
from owning the one asset competitors cannot copy — Željka’s personal trust — applied to
the work every local business is legally required to do, every single year.
≈2.7×
realistic take-home
income in 12 months
1
town owned in depth —
not four spread thin
0
dependence on
EU grant programs
2

3.

STARTING POINT
Where the business stands today
One undifferentiated offer
“We keep your books.” The same thing every accountant
in town sells.
≈17
Price-taker on cost
active clients
Competing only on price means thin margins and constant
pressure from the shop next door.
≈3,000
A loyal but small base
Roughly seventeen clients, served reliably — but no
system to grow the average ticket.
One person is everything
Bookkeeping, sales, advice and admin all sit on a single
pair of hands.
KM revenue / month
1
person, no leverage
3

4.

BEFORE ANY PLAN — THE FACTS
Market reality, corrected
1
2
3
The town is smaller than it
looks
EU grants are largely a
mirage here
The “2% vs 10% tax” hook is
half-true
Municipality ≈20,000 and
shrinking — not the 31–34k on the
official site. The town itself is ≈10–
12k, with ~3,100 in the real
economy.
BiH is not IPARD-accredited. The
big EU agri-grant stream the old
plan banks on does not reach RS
farmers the way it does in Serbia.
2% is charged on revenue; 10% on
profit — different bases entirely.
The line “pay 5× less”
oversimplifies and a sharp client
will catch it.
→ Win by depth, not headcount.
→ Reframe to RS domestic
subsidies.
→ Use honest framing only.
4

5.

THE REAL DEFENSIBILITY
What actually defends this business
Copyable in a week
Cannot be copied
(no moat)
(the moat)
Service tiers and packaging
Facebook content
Referral and partner deals
A Google Maps profile
A competitor across the street replicates all of it for ≈0
cost.
Multi-year personal trust with named
owners
Knowing each business by heart
The mandatory annual cycle every firm
must complete — registration, tax regime,
APIF, payroll
Build the strategy on the right. Treat the left as tactics.
5

6.

THE CENTRAL TRADE-OFF
Choose depth over expansion
Dominate the best 40–50 businesses in your own
town.
Drop multi-city online expansion from the 12-month
horizon — one person cannot be the trusted local face
in four towns at once. The moat is presence; presence
does not scale across a screen.
Your
town
Other towns come later —
only if reputation pulls them.
6

7.

THE STRATEGIC BET
The Big Move, reframed
OLD: “Specialize in EU grants for agro” — a bet on money BiH largely cannot access.
NEW: Become the default accountant for every new business in town.
›
›
›
Exclusive tie
Every new firm
Onboarded day one
Stays for the cycle
with ONE lawyer / notary in
town
they register is referred to
Željka
onto a package from the first
day
the mandatory annual work
repeats
Why it wins: the stream is mandatory, repeats every year, and cannot be cut by Brussels.
7

8.

PRICING ARCHITECTURE
Package the service to who can actually pay
Tier
Built for
Includes
KM / month
Basic
Mali preduzetnik
(2% regime)
Books + APIF report + payroll
150–200
Standard
Growing firms
Basic + tax calc + quarterly owner review
280–350
Premium
Veliki preduzetnik /
d.o.o. with real profit
Standard + tax planning + cash flow + HR
500–700
Premium is sold to those with profit to optimize — not to mali preduzetnik, who have almost nothing to save at
2% of revenue.
8

9.

WHERE THE MONEY COMES FROM
Four engines of profitability
Recurring packages
01
The base. Sticky monthly revenue; tiers
lift the average ticket without new
clients.
Business plans for credit
03
300–600 KM each. Constant demand,
fully independent of any grant program.
New-business onboarding
02
Captured at day one through the
exclusive lawyer / notary partner.
RS subsidy (podsticaji) filing
04
Real, recurring local money for agro —
replacing the EU-grant fantasy.
9

10.

THE NUMBERS, WITHOUT THE WISHFUL THINKING
The honest money model
Revenue ≠ profit
8 000
6 200
The old plan’s “11,800 KM” was revenue with no costs
subtracted.
Costs it ignored
Assistant ≈1,000 · software ≈120 · overhead ≈350 ·
marketing ≈130 per month.
3 000
Mind the 100,000 KM ceiling
Today
(revenue)
Year 1
(revenue)
Year 1
(owner profit)
Cross it and Željka herself loses the 2% regime, jumping
to 10% on profit.
10

11.

THE REAL CONSTRAINT
The bottleneck is hours, not demand
Bookkeeping for 30 clients
154 h
Available solo per month
160 h
What the full plan needs
≈230 h
Only ~6 hours a month are left for sales, content, business plans, subsidy filings, partner meetings and learning.
An assistant is not optional. The plan needs ≈1.5 people: the assistant absorbs data entry, the owner’s hours
move to advice and relationships.
11

12.

MARKETING WITHOUT BURNING OUT
A go-to-market one person can sustain
Evergreen content bank
Write 10 reusable posts once — tax regimes, APIF deadlines, new-firm mistakes — and recycle them seasonally. Not a
3×/week treadmill that stalls in six weeks.
Google Maps + reviews
Competitors are unoptimized. A complete profile with real reviews wins local search for free.
One exclusive partner
Depth with a single lawyer / notary beats shallow deals with many.
Diagnosis, not pitch
A free 20-minute review; once the client sees what they lose, the numbers sell for you.
12

13.

SEQUENCE MATTERS
Resequenced 12-month roadmap
Months 1–3
Months 4–8
Months 9–12
Foundation, near-zero cost
First new profit
Leverage & lift
Repackage existing clients
into tiers — no price hike
Launch “business plan for
credit” service
Launch Google Maps with
five real reviews
Meet one bank’s credit
manager
Sign ONE exclusive lawyer /
notary
Quietly learn RS podsticaji
for agro
Hire the assistant
Add Premium selectively to
profitable d.o.o.
Raise prices 10–15% for
new clients only
13

14.

HONEST ABOUT WHAT COULD BREAK
What could kill this — and the guard
Risk
The guard
Owner won’t sell or go public
Lead with diagnosis calls, not performances; keep marketing low-effort and
evergreen
Content machine stalls
Evergreen bank + Google Maps, not a posting treadmill
Grants never materialize
Model is built on recurring local work, not EU grants
Overload erodes quality → churn
Hire the assistant before chasing volume; document processes
Single point of failure (illness)
Checklists + assistant so the firm runs without the owner present
14

15.

TARGETS YOU CAN ACTUALLY HIT
Realistic targets
Metric
Now
Month 6
Month 12
Revenue · KM / mo
3,000
5,000
8,000
Owner profit · KM / mo
≈2,400
≈3,800
≈6,200
Active clients
17
22
28
Avg ticket · KM / mo
175
230
290
Premium clients
0
2
4
Deliberately below the old plan’s claims — and, unlike them, achievable by one person with one assistant.
15

16.

DO THESE FIRST
Start here
1
Repackage today’s clients into tiers
2
Lock one exclusive lawyer / notary partnership
3
Stand up Google Maps with five real reviews
This week. No price change — just structure.
Every new firm in town becomes a referral.
Win local search for free.
Own your town before reaching for the next one.