Analyzing Financial Performance
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The provided content appears to be a sample financial report for a business, presenting the premises (rent and rates), wages and salaries, general expenses, interest and bank charges payable, lease payments, corporation tax, market survey costs, other preliminary expenses, capital expenditure, plant and other capital expenditure, financing repayments, loan repayments, dividends, and total cash outflows. The report also includes a cash flow summary, net cash flow for the period, opening and closing cash balance, and closing cash balance.
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TABLE OF CONTENTS
1. Nature of the business..................................................................................................................3
Background and history of the business......................................................................................3
Goals............................................................................................................................................3
Products and service description..................................................................................................3
Supplier information....................................................................................................................3
Agreement and ownership structure............................................................................................4
Legal consideration......................................................................................................................4
2. Situation analysis ........................................................................................................................4
SWOT analysis............................................................................................................................4
Identification of potential customer.............................................................................................5
Geographical area........................................................................................................................5
Business competitors...................................................................................................................5
3. Marketing strategy.......................................................................................................................5
Costing and pricing......................................................................................................................5
Sales projection............................................................................................................................6
Marketing plan.............................................................................................................................6
4. Operations and human resource strategy.....................................................................................6
Operations strategy......................................................................................................................6
Manpower needed........................................................................................................................7
HR planning.................................................................................................................................7
Recruitment and selection strategies............................................................................................7
Motivation....................................................................................................................................8
5. Finances ......................................................................................................................................8
Revenue and Expenses.................................................................................................................8
Financial projections....................................................................................................................9
REFERENCES..............................................................................................................................11
2
1. Nature of the business..................................................................................................................3
Background and history of the business......................................................................................3
Goals............................................................................................................................................3
Products and service description..................................................................................................3
Supplier information....................................................................................................................3
Agreement and ownership structure............................................................................................4
Legal consideration......................................................................................................................4
2. Situation analysis ........................................................................................................................4
SWOT analysis............................................................................................................................4
Identification of potential customer.............................................................................................5
Geographical area........................................................................................................................5
Business competitors...................................................................................................................5
3. Marketing strategy.......................................................................................................................5
Costing and pricing......................................................................................................................5
Sales projection............................................................................................................................6
Marketing plan.............................................................................................................................6
4. Operations and human resource strategy.....................................................................................6
Operations strategy......................................................................................................................6
Manpower needed........................................................................................................................7
HR planning.................................................................................................................................7
Recruitment and selection strategies............................................................................................7
Motivation....................................................................................................................................8
5. Finances ......................................................................................................................................8
Revenue and Expenses.................................................................................................................8
Financial projections....................................................................................................................9
REFERENCES..............................................................................................................................11
2
1. NATURE OF THE BUSINESS
Background and history of the business
The Coffeehouse is cafe that is situated in London UK. The feature of the restaurant is
that it provides relaxing neighborhood centered place that offers freshly roasted coffee, specialty
drinks, good books and music. The section of cafe The coffeehouse is featured with dessert bar,
magazines and space for live performers. The plan has been developed with the determination of
needs of the customers regarding spending quality time at coffee shops and restaurant etc.
Goals
The objectives of The Coffeehouse includes the following:
Sales reaching £400000 by the end of initial year
Targeting and maintenance of net profit of at least 12% by next year
The goal of business is to offer community with social, entertaining atmosphere wherein
individuals can enjoy in neutral setting
To offer quality coffee in an sound atmosphere to the people who want relaxing
environment.
To offer excellent specialty beverages, bakery items, inspirational books as well as
music.
Products and service description
The coffeehouse is the one that provides specialty beverages. The firm makes sales of
quality products and offers excellent customer service for the coffee lovers and the person who
are highly stressed out. The selection of music and book as well as effective staff would assist in
attracting customers to a greater extent (Anderson and Khedair, 2009). The beverages would be
made by specialized staff who possess better knowledge regarding the products and can offer
recommendations to the customers. The major products of The Coffeehouse includes specialty
coffee, Espresso and coffee drinks, flavor based drinks as well as music and books.
Supplier information
The coffeehouse needs to input the raw material from various suppliers that deals in
offering material for coffee products. Our suppliers would be industries giant who offers quality
products to the customers. Further there is important role in building sound relationship with the
suppliers so as to attain business objectives.
3
Background and history of the business
The Coffeehouse is cafe that is situated in London UK. The feature of the restaurant is
that it provides relaxing neighborhood centered place that offers freshly roasted coffee, specialty
drinks, good books and music. The section of cafe The coffeehouse is featured with dessert bar,
magazines and space for live performers. The plan has been developed with the determination of
needs of the customers regarding spending quality time at coffee shops and restaurant etc.
Goals
The objectives of The Coffeehouse includes the following:
Sales reaching £400000 by the end of initial year
Targeting and maintenance of net profit of at least 12% by next year
The goal of business is to offer community with social, entertaining atmosphere wherein
individuals can enjoy in neutral setting
To offer quality coffee in an sound atmosphere to the people who want relaxing
environment.
To offer excellent specialty beverages, bakery items, inspirational books as well as
music.
Products and service description
The coffeehouse is the one that provides specialty beverages. The firm makes sales of
quality products and offers excellent customer service for the coffee lovers and the person who
are highly stressed out. The selection of music and book as well as effective staff would assist in
attracting customers to a greater extent (Anderson and Khedair, 2009). The beverages would be
made by specialized staff who possess better knowledge regarding the products and can offer
recommendations to the customers. The major products of The Coffeehouse includes specialty
coffee, Espresso and coffee drinks, flavor based drinks as well as music and books.
Supplier information
The coffeehouse needs to input the raw material from various suppliers that deals in
offering material for coffee products. Our suppliers would be industries giant who offers quality
products to the customers. Further there is important role in building sound relationship with the
suppliers so as to attain business objectives.
3
Agreement and ownership structure
The ownership structure of The coffeehouse would be sole trader. The business would be
managed by single person. Further the accountability of the business would be of the owner.
Entire profit would be enjoyed by the sole trader as well as the loss is borne by single person
only.
Legal consideration
There is presence of several legal consideration which are complied with by the
organization so order to enhance the survival in the market for long run course of time. The legal
consideration that relates with taking prior permission from the local area is being fulfilled in
order to presents that legislation related with formation of the new business has been
accomplished in an effective manner (McKeever, 2012). Another legal consideration is related
with offering the customers quality products. The Coffeehouse takes raw material from
renowned suppliers so that quality can be ensured. The hygiene at workplace will be ensured so
that it enables in making delivery of suitable products to the customers in an effective manner.
2. SITUATION ANALYSIS
SWOT analysis
SWOT of The Coffeehouse has been enumerated in the manner stated below: Strength: The major strength of the business is the quality as well as range of coffee and
beverages that are being offered at Coffeehouse. Further the firm also provides facility of
getting relaxation by reading books and listening to music. The firm is committed to
serve best quality beans and beverages. The brand possess the USP that is it highly
affordable. Thus every individual can enjoy the products and services that are being
offered by the new business. Weakness: The weakness of the business is that it only deals in offering beverages and
coffee. As today the demand of the customers is increasing towards having snacks along
with coffee and beverages. Another weakness relates with lack of adequate amount of
resources that can be invested towards marketing of products and services of new
business. Opportunity: The firm has opportunity to open outlet at varied locations so that it can
cover maximum market in an effective manner. The Coffeehouse has the opportunity to
4
The ownership structure of The coffeehouse would be sole trader. The business would be
managed by single person. Further the accountability of the business would be of the owner.
Entire profit would be enjoyed by the sole trader as well as the loss is borne by single person
only.
Legal consideration
There is presence of several legal consideration which are complied with by the
organization so order to enhance the survival in the market for long run course of time. The legal
consideration that relates with taking prior permission from the local area is being fulfilled in
order to presents that legislation related with formation of the new business has been
accomplished in an effective manner (McKeever, 2012). Another legal consideration is related
with offering the customers quality products. The Coffeehouse takes raw material from
renowned suppliers so that quality can be ensured. The hygiene at workplace will be ensured so
that it enables in making delivery of suitable products to the customers in an effective manner.
2. SITUATION ANALYSIS
SWOT analysis
SWOT of The Coffeehouse has been enumerated in the manner stated below: Strength: The major strength of the business is the quality as well as range of coffee and
beverages that are being offered at Coffeehouse. Further the firm also provides facility of
getting relaxation by reading books and listening to music. The firm is committed to
serve best quality beans and beverages. The brand possess the USP that is it highly
affordable. Thus every individual can enjoy the products and services that are being
offered by the new business. Weakness: The weakness of the business is that it only deals in offering beverages and
coffee. As today the demand of the customers is increasing towards having snacks along
with coffee and beverages. Another weakness relates with lack of adequate amount of
resources that can be invested towards marketing of products and services of new
business. Opportunity: The firm has opportunity to open outlet at varied locations so that it can
cover maximum market in an effective manner. The Coffeehouse has the opportunity to
4
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open the outlet on large scale. Further it can enter in international market which can result
in creating image of the brand in the market for long run. In addition to this it can
increase loyalty of the brand in the market in an effective manner.
Threat: The biggest threat for The Coffeehouse is increasing number of competitors in
the market that are offering such services. There is presence of several cafes that are
grabbing the attention of customers to a greater extent.
Identification of potential customer
The potential consumer for the new venture would be the customers who are belonging to
age 25-40 and above 50. This is because the people of young generation are greatly inclined
towards consumption of coffee to a greater extent (Schiraldi and Silva, 2012). This demonstrates
increasing demand for coffee shops. In addition to this the people above 50 need the place where
they can read religious books or listen to good music. Thus The Coffeehouse can be effective
means that comply with such needs of the elder population to a greater extend.
Geographical area
The geographical region within UK that is being target by The Coffeehouse is London.
Business competitors
The major competitors of the business is Kaffeine and Monmouth as they are coffee
shops and engaged in providing similar kind of products to the customers.
3. MARKETING STRATEGY
Costing and pricing
The costing at The Coffeehouse would be done on the basis of method that is multiple
costing. However the pricing of the product would be done on the basis of competitive pricing
(Bradley, 2015). The prices of the specialty beverages would vary based upon the size that is
being ordered by the customer. In addition to this it depends the kind of ingredients that are
being used in producing the final product. Based upon the quality of the coffee beans the prices
may vary from product to product. But it being ensured that the products would be offered at
affordable prices to the customers so that they can be attracted to a greater extent. The
coffeehouse would also provide the coffee in accordance with the specification of the customers
so for this slightly higher prices can be charged from the customers. Such strategy would assist
5
in creating image of the brand in the market for long run. In addition to this it can
increase loyalty of the brand in the market in an effective manner.
Threat: The biggest threat for The Coffeehouse is increasing number of competitors in
the market that are offering such services. There is presence of several cafes that are
grabbing the attention of customers to a greater extent.
Identification of potential customer
The potential consumer for the new venture would be the customers who are belonging to
age 25-40 and above 50. This is because the people of young generation are greatly inclined
towards consumption of coffee to a greater extent (Schiraldi and Silva, 2012). This demonstrates
increasing demand for coffee shops. In addition to this the people above 50 need the place where
they can read religious books or listen to good music. Thus The Coffeehouse can be effective
means that comply with such needs of the elder population to a greater extend.
Geographical area
The geographical region within UK that is being target by The Coffeehouse is London.
Business competitors
The major competitors of the business is Kaffeine and Monmouth as they are coffee
shops and engaged in providing similar kind of products to the customers.
3. MARKETING STRATEGY
Costing and pricing
The costing at The Coffeehouse would be done on the basis of method that is multiple
costing. However the pricing of the product would be done on the basis of competitive pricing
(Bradley, 2015). The prices of the specialty beverages would vary based upon the size that is
being ordered by the customer. In addition to this it depends the kind of ingredients that are
being used in producing the final product. Based upon the quality of the coffee beans the prices
may vary from product to product. But it being ensured that the products would be offered at
affordable prices to the customers so that they can be attracted to a greater extent. The
coffeehouse would also provide the coffee in accordance with the specification of the customers
so for this slightly higher prices can be charged from the customers. Such strategy would assist
5
in bringing the customer in whole coffee experience that offers customers with additional service
for which slightly higher price might not be deemed to be excessive.
Sales projection
The sales project of The Coffeehouse has been developed for five years. This is enumerated in
the table below:
(a) SALES
FORECAST
Year 0 1 2 3 4 5
(a) Sales Value 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
(b) Cost of goods 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
Marketing plan
There is presence of several ways that can assist in reaching the new customers. The
marketing plan that would be used with the aim to increase the awareness among the target
market includes print ad, internet advertisement and word of mouth. Such have been discussed in
the manner enumerated below: Print ad: This can be effective means that can assist The Coffeehouse in increasing
awareness among the customers regarding the product. Under this the development of
print ads would be done by the firm which includes unique features of the brand so that
customers are attracted towards the products to a greater extent (Jones and Penaluna,
2013).
Internet advertising: It is regarded as the most suitable means of advertising in the
present era. Under this advertisement is done by the means of creating website of the
business. This helps in promotion of the brand to mass audience. Further The
Coffeehouse offers coupons to the customers over internet which can acts as manner
through which customers can be attracted with effectiveness.
4. OPERATIONS AND HUMAN RESOURCE STRATEGY
Operations strategy
The Coffeehouse will have outlets at varied locations that are effective in providing wide
range of coffee as well as beverages to the customers. Thus this assist the customers in making
selection of the product in accordance with their requirement and as per specification. A
6
for which slightly higher price might not be deemed to be excessive.
Sales projection
The sales project of The Coffeehouse has been developed for five years. This is enumerated in
the table below:
(a) SALES
FORECAST
Year 0 1 2 3 4 5
(a) Sales Value 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
(b) Cost of goods 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
Marketing plan
There is presence of several ways that can assist in reaching the new customers. The
marketing plan that would be used with the aim to increase the awareness among the target
market includes print ad, internet advertisement and word of mouth. Such have been discussed in
the manner enumerated below: Print ad: This can be effective means that can assist The Coffeehouse in increasing
awareness among the customers regarding the product. Under this the development of
print ads would be done by the firm which includes unique features of the brand so that
customers are attracted towards the products to a greater extent (Jones and Penaluna,
2013).
Internet advertising: It is regarded as the most suitable means of advertising in the
present era. Under this advertisement is done by the means of creating website of the
business. This helps in promotion of the brand to mass audience. Further The
Coffeehouse offers coupons to the customers over internet which can acts as manner
through which customers can be attracted with effectiveness.
4. OPERATIONS AND HUMAN RESOURCE STRATEGY
Operations strategy
The Coffeehouse will have outlets at varied locations that are effective in providing wide
range of coffee as well as beverages to the customers. Thus this assist the customers in making
selection of the product in accordance with their requirement and as per specification. A
6
particular process would be followed at The Coffeehouse with the aim to provide convenience to
the customer and ensure flow of work in smooth manner. At Coffeehouse initially the order
would be placed by the customer. At the same point of time the customers will make payment
against the products that are being ordered. Later the order is processed and the customer's order
number is being displayed on the machine. This provides intimation to the customer with respect
to receiving the order from the counter itself. It is regarded as the means of self service wherein
the role of staff is minimal towards serving the order on every particular location.
Manpower needed
The role manpower is significant towards accomplishment of the order that is being
placed by the customers on time. For The Coffeehouse the requirement of manpower includes
marketing manager, outlet executive, human resource manager, waiters, chefs, accountant and
housekeeping. In the proposed business plan there is need for specialized personnel who possess
adequate amount of skills in order to perform the job in an effective manner.
Human resource required Quantity
Marketing manager 2
Human resource manager 1
Outlet executive 1
Waiters 6
Chefs 5
Accountant 2
Housekeeping 7
HR planning
In future with the expansion in the operations of the firm there is requirement of greater
number of employees within the organization. The role of such is effective in meeting the goals
of the firm in an effective manner.
7
the customer and ensure flow of work in smooth manner. At Coffeehouse initially the order
would be placed by the customer. At the same point of time the customers will make payment
against the products that are being ordered. Later the order is processed and the customer's order
number is being displayed on the machine. This provides intimation to the customer with respect
to receiving the order from the counter itself. It is regarded as the means of self service wherein
the role of staff is minimal towards serving the order on every particular location.
Manpower needed
The role manpower is significant towards accomplishment of the order that is being
placed by the customers on time. For The Coffeehouse the requirement of manpower includes
marketing manager, outlet executive, human resource manager, waiters, chefs, accountant and
housekeeping. In the proposed business plan there is need for specialized personnel who possess
adequate amount of skills in order to perform the job in an effective manner.
Human resource required Quantity
Marketing manager 2
Human resource manager 1
Outlet executive 1
Waiters 6
Chefs 5
Accountant 2
Housekeeping 7
HR planning
In future with the expansion in the operations of the firm there is requirement of greater
number of employees within the organization. The role of such is effective in meeting the goals
of the firm in an effective manner.
7
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Recruitment and selection strategies
The recruitment and selection of the work force would be on the basis of past work experience
and level of education. It is important to make selection of the personnel who possess specialized
knowledge regarding the field so that accomplishment of the job can be done with greater
effectiveness.
Motivation
The motivation would be provided to the employees in terms of financial and non
financial. Under non financial the employees can be motivated by providing recognition to them
before the entire staff (Hiduke and Ryan, 2013). Moreover the employees can be encouraged by
offering them training and development opportunities that can assist in improving their
performance in an effective manner. Such is in relation with manner in which queries of
customers can be handles or regarding the ways to behave before the customers.
5. FINANCES
Revenue and Expenses
PROFIT AND LOSS
FORECAST
Preop
Year 0 1 2 3 4 5
Revenue 0 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
Cost of sales 0 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
Gross profit 0 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
Expenses/overheads
Premises (rent, rates) 20,000 20,000 20,000 20,000 20,000
Wages and salaries 50,000 51,500 53,045 54,636 56,275
General expenses 60,000 61,800 63,654 65,564 67,531
Interest and bank charges
payable 0 0 0 0 0
Lease payments 7,000 7,000 7,000 7,000 7,000
Depreciation 0 0 0 0 0
Other expenses 12,000
Total expenses/overheads 0 1,49,000 1,40,300 1,43,699 1,47,200 1,50,806
8
The recruitment and selection of the work force would be on the basis of past work experience
and level of education. It is important to make selection of the personnel who possess specialized
knowledge regarding the field so that accomplishment of the job can be done with greater
effectiveness.
Motivation
The motivation would be provided to the employees in terms of financial and non
financial. Under non financial the employees can be motivated by providing recognition to them
before the entire staff (Hiduke and Ryan, 2013). Moreover the employees can be encouraged by
offering them training and development opportunities that can assist in improving their
performance in an effective manner. Such is in relation with manner in which queries of
customers can be handles or regarding the ways to behave before the customers.
5. FINANCES
Revenue and Expenses
PROFIT AND LOSS
FORECAST
Preop
Year 0 1 2 3 4 5
Revenue 0 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
Cost of sales 0 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
Gross profit 0 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
Expenses/overheads
Premises (rent, rates) 20,000 20,000 20,000 20,000 20,000
Wages and salaries 50,000 51,500 53,045 54,636 56,275
General expenses 60,000 61,800 63,654 65,564 67,531
Interest and bank charges
payable 0 0 0 0 0
Lease payments 7,000 7,000 7,000 7,000 7,000
Depreciation 0 0 0 0 0
Other expenses 12,000
Total expenses/overheads 0 1,49,000 1,40,300 1,43,699 1,47,200 1,50,806
8
Profit before tax 0 51,000 79,700 98,301 1,19,000 1,42,014
Tax @25% 32,675 24,575 29,750 35,504
Profit after tax 51,000 47,025 73,726 89,250 1,06,511
Dividends 0 0 0 0
Transfer to reserves 51,000 47,025 73,726 89,250 1,06,511
Financial projections
CASHFLOW
FORECAST
Preop
Year 0 1 2 3 4 5
CASH INFLOWS
Cash from Sales 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
Directors loans 0
Share capital 2,00,000
Other external
finance/loans
Other cash inflows
TOTAL CASH
INFLOW 2,00,000 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
CASH OUTFLOWS
Payments for materials 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
operating expenses (
) 0
Premises (rent, rates) 20,000 20,000 20,000 20,000 20,000
Wages and salaries 0 50,000 51,500 53,045 54,636 56,275
General expenses 0 60,000 61,800 63,654 65,564 67,531
Interest and bank charges
payable 0 0 0 0 0 0
Lease payments 7,000 7,000 7,000 7,000 7,000
Corporation Tax 32,675 24,575 29,750
Market survey costs 2,000
Other preliminary
expenses 10,000
capital expenditure
Plant and other capital
expenditure 0
financing repayments
9
Tax @25% 32,675 24,575 29,750 35,504
Profit after tax 51,000 47,025 73,726 89,250 1,06,511
Dividends 0 0 0 0
Transfer to reserves 51,000 47,025 73,726 89,250 1,06,511
Financial projections
CASHFLOW
FORECAST
Preop
Year 0 1 2 3 4 5
CASH INFLOWS
Cash from Sales 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
Directors loans 0
Share capital 2,00,000
Other external
finance/loans
Other cash inflows
TOTAL CASH
INFLOW 2,00,000 4,00,000 4,40,000 4,84,000 5,32,400 5,85,640
CASH OUTFLOWS
Payments for materials 2,00,000 2,20,000 2,42,000 2,66,200 2,92,820
operating expenses (
) 0
Premises (rent, rates) 20,000 20,000 20,000 20,000 20,000
Wages and salaries 0 50,000 51,500 53,045 54,636 56,275
General expenses 0 60,000 61,800 63,654 65,564 67,531
Interest and bank charges
payable 0 0 0 0 0 0
Lease payments 7,000 7,000 7,000 7,000 7,000
Corporation Tax 32,675 24,575 29,750
Market survey costs 2,000
Other preliminary
expenses 10,000
capital expenditure
Plant and other capital
expenditure 0
financing repayments
9
Loan repayments 0 0 0 0 0
Dividends 0 0 0 0
TOTAL CASH
OUTFLOWS 39,000 3,37,000 3,60,300 4,18,374 4,37,975 4,46,376
Cash flow summary
NET CASHFLOW
FOR PERIOD 1,61,000 63,000 79,700 65,626 94,425 1,39,264
OPENING CASH
BALANCE 0 1,61,000 2,24,000 3,03,700 3,69,326 4,63,751
CLOSING CASH
BALANCE 1,61,000 2,24,000 3,03,700 3,69,326 4,63,751 6,03,015
10
Dividends 0 0 0 0
TOTAL CASH
OUTFLOWS 39,000 3,37,000 3,60,300 4,18,374 4,37,975 4,46,376
Cash flow summary
NET CASHFLOW
FOR PERIOD 1,61,000 63,000 79,700 65,626 94,425 1,39,264
OPENING CASH
BALANCE 0 1,61,000 2,24,000 3,03,700 3,69,326 4,63,751
CLOSING CASH
BALANCE 1,61,000 2,24,000 3,03,700 3,69,326 4,63,751 6,03,015
10
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REFERENCES
Journals and Books
Anderson, M. and Khedair, J., 2009. Successful Business Plans: Get Brilliant Results Fast.
Crimson Publishing, Limited.
Hiduke, G. and Ryan, J., 2013. Small Business: An Entrepreneur's Business Plan. 3rd ed.
Cengage Learning.
Jones, C and Penaluna, A., 2013. Moving Beyond the Business Plan in Enterprise Education.
Education + Training. 55(8/9).
McKeever, M., 2012. How to Write a Business Plan. Nolo.
Schiraldi, H. and Silva, J., 2012. Writing a business plan: reference tools to assist budding
entrepreneurs. Reference Reviews 26(8). pp.7–9.
Online
Bradley, C. J., 2015. Target Market Segment Strategy. [Online]. Available through:
<http://smallbusiness.chron.com/target-market-segment-strategy-63724.html>. [Accessed on
16th April 2016].
11
Journals and Books
Anderson, M. and Khedair, J., 2009. Successful Business Plans: Get Brilliant Results Fast.
Crimson Publishing, Limited.
Hiduke, G. and Ryan, J., 2013. Small Business: An Entrepreneur's Business Plan. 3rd ed.
Cengage Learning.
Jones, C and Penaluna, A., 2013. Moving Beyond the Business Plan in Enterprise Education.
Education + Training. 55(8/9).
McKeever, M., 2012. How to Write a Business Plan. Nolo.
Schiraldi, H. and Silva, J., 2012. Writing a business plan: reference tools to assist budding
entrepreneurs. Reference Reviews 26(8). pp.7–9.
Online
Bradley, C. J., 2015. Target Market Segment Strategy. [Online]. Available through:
<http://smallbusiness.chron.com/target-market-segment-strategy-63724.html>. [Accessed on
16th April 2016].
11
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