352 INDEX
shutdown price 269
sinking funds 197
skewed distribution 256
skills 17–18, 57, 71, 78–9
social networking websites 88
software 25–6, 154–6
sources of funding 243–6
sources and uses of funds 144, 227
specic unit costs 182
spreadsheets 26, 154–6
standard deviation 257–63
standard operating procedures 325–8
start dates 132
start‑up capital 243
start‑up costs 201
stock see inventory
strategic business units 44
strategic decisions 9
strategic objectives 127–8
strategy 109–35, 323–5
business strategies 114–19
defensive 118
denition 110
departmental 119–27
diversication 117
documenting 129
evaluation 115
integration 114, 115
market‑intensive 116
marketing 121, 124–5
non‑prot organisations 118
portfolio 111–14
resource requirements 127
revising 338–9
strengths 52–4, 79
sub‑contractors 211
sub‑headings 28
successful business plans 13–14
sum of years depreciation 196
suppliers 79, 94
support services 125–6
surveys 89, 169
SWOT analysis 52–4, 71
synergies 112, 114
tables and charts 28, 37, 58
Gantt charts 131, 135
organisation chart 58, 71–6
target audience 10, 12–13
target market 96
taris 92
taxation 92, 217, 231
TCP/IP 35
technology 93, 126
terminology 35
terms of the deal 247–8
test marketing 171
threats 52–4
time periods 142, 149, 150
top‑down approach 18
trade credit 95
trade creditors to sales 299
trade debtors to sales 295
trade quotas 92
trademarks 79
trading accounts 180
training 76
travel expenses 332
Twitter 88
undocumented plans 10–11
unfair competition 92
units of production 196
uses of business plans 10
uses of funds 296
valuation
of assets 195
of a business 247–8
of inventory 181–3
value ladder 67–70, 103
value pricing 125
values 63–4
variable costs 179
venture capital 11, 12, 243, 287
vested interests 69
vice‑presidents 74
vision 61–2
volume of sales 161–74
weaknesses 52–4
websites 88
what‑if analysis 154, 279–80
white space 28
word processors 26
working capital 247, 298
working life of assets 196, 201–2
worst‑case analysis 281–2
z scores 260, 262–3
zero‑based budgeting 215
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