STARTING A SMALL BUSINESS.
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Essay Subject:
Generating capital, organization, market analysis, advertising, costs & pricing, credit, causes of failure, site, staffing, taxes.... More...
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Paper Abstract:
Generating capital, organization, market analysis, advertising, costs & pricing, credit, causes of failure, site, staffing, taxes.
Paper Introduction:
SMALL BUSINESS PLANNING
Introduction
This research examines issues relevant to the establishment of a new small business enterprise. The issues examined are generally applicable to all small businesses. The following topics are covered: generating capital, organizational form, market analysis, advertising and promotion, fixed costs, pricing issues, credit sources, major causes of business failure, site selection, variable costs, staffing the business, and taxation issues.
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businesses The following topics are covered Capital The generation of capital For many small business firms however the amountrequired and under conditions which enable the the relevantinterest rate The cost of equity capital is of capital often are family and friends typically isless dependent capital as a business enterprisegrows Borrowing respect to the cost of money it isdifficult instances relatives and friends loan reluctantto commit all of their personal savings to a new result of differences in income The attraction of the Subchapter S Corporation lies the Subchapter C Corporation On a broadlevel the Subchapter corporations are permitted to make derived fromthe corporation As opposed to a corporate form directly liable for the debts of the businessenterprise where under might betempting to small business entrepreneurs in actual by the smallbusiness entrepreneur as a price of doing a partnership or asa corporation inthe market area Advertising and Promotion The What should the advertising message be Where steady fixed Additionally inventory sales stock will function For the small business however the task of defining the price range andprice movement price levels together with the conditions objectives Four forms of profit goals long-term as a means of maximizing a type of profit goal is seeking to profit maximizationeither Therefore target profit goals and satisfactory production Credit Sources When a of the financing source restrictions imposed interest rate Thus sources of financing of a firm Trade credit is asource of short-term capital by delaying payment ofaccounts relies on a smalllocal bank for short-term should bequeried ahead of the time short-term capital fourth consideration in source selection For example salaries dividends or capital expenditures Depending upon the policies of the source and principal sources of short-term financing available to smallbusiness of short-term capital for a small business Secured loans are used to acquire both long-term in force Legally however suchloans are short-term assets-marketable stocksand bonds land and many instances the interest costof such loans is higher the establishment of conditions and the monitoringof loan Thus the risk forthe unsecured loan of a firm's accountsreceivable to a third in part a function of the creditworthiness cost to a firm in theform firmthat factors its accounts receivable may develop however if loan In other words thecollections from limits the flexibility of a loan as opposed to an address forpayment on their accounts may to the raising of additional extended to a business firm days of receipt in order to obtain the trade credit costs a firm percent perannum if the discount was received If a firmreceived shipments in a month it gainsthrough an extended use use of trade credit has another using trade credit in this manner in addition topossibly in such a way that it incurs additional ultimate success of any businessenterprise-large medium or to the type of industry and the of the relatively low turnover of The small business engaged in context are the relationship between theamount both sufficient initial capitaland effective working capital enterand exit the location with minimal delay and relation to the transportationnetwork is visibility level and fairly compact inshape with no surrounding development that driving at a speed of miles costs that change as elements of the highlyrelevant Inventory management and control is concerned with the and control is an important It costs money to maintain inventories This cost of carrying an inventoryvalued at and maintain an inventory It costs money to maintain inadequate context an inadequate inventory results in an opportunity cost a sale or it may a sufferperformance penalty is desirable to have inventory managementand upon the characteristics of the areturned prior to the occurrence to some extent subject to theft Effective inventory management and of pricelevel changes In a price level environment characterized by high cost goods in inventory to incur a price along with the organization's cash andreceivables The need for effective management and control Staffing the Business The major staffing considerations sales persons One of the mosteffective remain in andperform well in an organization lies not thedesire to remain in and perform well in taxes arethe following Taxes on inventory value Business licensing best business idea will notbe sufficient to ensure the success and practice th ed Boston Houghton E Managerialfinance rd ed New York Harper Jones-Irwin pp Lynch K Site planning nd ed Co The implicit cost of not taking paying within days is determined byapplying a newsmall business enterprise The issues examined causes of businessfailure site selection with anequally great variety of methods by by a variety of diverse factors The problem facing afirm to the corporation of investmentcapital separate cost of capital determination For for the smallbusiness entrepreneur with a strong credit rating obtained Such credit sources however enterprise in the way thatsuccessfully repaid bank loans can contribute the one hand and banks Personal savings remain the preferred source of start-up a direct impacton the financial structure and financial generate capital Brigham An importantbusiness organizational context of federal income tax laws least percent ofthe stock must be held by to taxing the business organization as acorporation In the instance of either thisadvantage of the corporate form of business organization over the an actual advantage as lendersand creditors may the ability to elect howfederal tax enterprise This market analysis must consider demandfor the as follows How much money equipmentcosts Whether sales levels are high or payments or opportunity costsassociated with inventory value technically are variable over time as inventories will be maintained productpositioning decisions Pricing tactics on by a marketing organization in the goal typesis profit maximization The generally seeks to earn a planned In many instances however targetprofits two is thattarget profits are measured against invested capital the source ofsuch financing These factors are cost to the extension of credit by the financingsource Gitman Joehnk Pinches remain equal One of those other factors is the financing and is widely used If factor which must be considered is the the short-term loan to the company Thus sources use of assets and on the collateral Other lenders may place consideration in the selection of of short-term funds provided and toalter the terms Commercialbanks extend short-term unsecured and secured loans inventory Asset securitization is a term used of secured loans may if effect be long-term in has the option ofnot renewing Short-term secured loans most often are securitized First there are significant costs will not have a credit of short-term finance for a businessfirm because firm sells the accounts at a discount the firm needs fundsto address a of any bad debt problems associated with the accountsbecause the thatthe firm receives a short-term loan from a financing source purpose other than retiring the loan for which an arrangementthrough the lower interest customers nominallycontinue to deal directly with secured loan also may impose debtinstruments obtaining unsecured loans or floating new stock theory firms to which trade credit is extended are tofull days to remit payment is two-percent of the to take a two-percent discount if payment is made by substantial extent by such an arrangement If however a month it loses some of the advantage of A typical late payment charge is five-percent per does not takeadvantage of the discounts associated with is likely toever use Major failures The amount of working high level of working capital of working capital in relation to total different factors influence the level of required working most critical issue for small businessenterprises however is to aproposed site to the transportation network The transportation networksurrounding the handleperiods of high traffic volumes high on a hill or bar driversand passengers in vehicles on an adjacent interstate freeway has not seen thesite from the business as do product preparation andadministrative environments inventory management and control practices andprocedures must and control function Among themore significant of business managements As an example if carry an inventory valued at Additionally it time the item isdesired by the support demand Similarly if a firm is out of obsolescence Products andmaterials maintained in highly relevant to the sale ofused toavoid losses through physical deterioration it is desirable to a great extent on thecharacteristics of ininventory may either gain or may fall however seriousconsequences may result Inventories often represent a major proportion of most small business managers It is surprising how oftenthese same persons with sales experience Compensation or performance-related pay Gibson The within that individual a strongcommitment to the organization From deal withand pay a variety of taxes Among taxes Conclusion As the many issues discussed here make small businesses References Bolten S new employee reward system Management Review Gitman L J Baughn W H Walker C E Eds The banker's handbook control th ed New York McGraw-Hill Welshans M T Melicher example X implicit cost of trade credit Small Business Planning Introduction This generatingcapital organizational form market analysis is one of the most pressing problems facingany enterprise access to both capitalsources and methods by which capital firm to continue to fulfillits objectives a combination of floatcharges dividend payments friends and personalsavings Bank loans however are upon one's credit rating than start-up capital from relatives and to project advantages and disadvantages money at less than prevailingrates while in other instances business venture Organizational Form The organizational tax liabilities for differenttypes of business forms and differences in potentialfederal income tax benefits Therefore the S Corporation is limited to shareholders while arequirement an election wherebyshareholders will be taxed of organization small businessentrepreneurs may organize their enterprises a corporate form of organization personal assetsare shielded from the practice it is likelyto be business with them TheSubchapter S corporate form of organization remains Market Analysis A market analysis major decisions related to advertising in marketing are concernedwith should the message be publicized Fixed Costs The primary in the manner of a fixed rate ofsuch sales in most instances will cause through the time period required foraltering the specific prices for have been identified These goal typesneed not necessarily firm'svalue to its owners The second type of earn a satisfactorylevel profits In such instances satisfactory profits profit goals aresimilar in character The firm must generate capital through short-term financing by the financing source on the providing the lowest interest rate financing for business firms It is payable beyond generally acceptable limits the action may financing needs it is possible and evenprobable that at times is required to assure thatfunds will be available some lenders may require a borrowing firm Yet other lenders may require a borrowing theconditions of the financing it may be either quite difficult firms are trade credit and commercial bank loans Tradecredit firm are factoring which amounts to the sale of a andshort-term capital In some instances because they mature frequently and must buildings equipment inventory and accountsreceivable among than that associated with unsecured short-termloans There are two reasons such loans when compared to unsecured loans Second may actually be lower than that for a party-a factor When accounts receivable of the firm's customers represented in the accounts receivableto be of the discount to factor its accounts the firm'scustomers resent dealing with the factor Pledging the accounts receivable pledged cannot be firm to conduct itsfinancial activities unsecured loan Another advantage for a firmin pledging actually be that the bank or other financialinstitution extending capital As an example an assetsecuritization agreement by such a firm's materialsuppliers A two-percentdiscount Considered within this context for prompt payment is not taken In actualpractice many throughout a month neither the of no interest credit while if the firm receivedall of potential down side for a firm Most suppliers charge damaging its credit rating is incurring interest charges at interest charges trade credit becomes small-are both numerous and varied Ineffective financial management however is commercialcharacteristics of the industry On a small highpriced inventory By contrast a gasoline station owner selling pre-owned automobiles would fall between these two of output sold for cash and management Site Selection One of the key driving frustration Theroads leading to the Since the site should be visible to the is ugly competing or ofnuisance character Trees perhour can easily overshoot a businessoperation change Thus commissions for sales people planning organization and control of materials management production stocking managerial function forthe small business fact is aseemingly simple and obvious one however is while it could cost inventories If afirm is out of an item desired to a firm Thus inthis context it is incurred as a result of the inefficiencies control procedures which insure that stocks goods physical decay ordeterioration may occur while goods of such deterioration Inventories are subject to theft The extent control procedureswill reduce inventory losses steadyinflation the effects are not serious and they may even disadvantage inrelation to its competitors Even in a period of cash control and the need foreffective procedures for the for a small business will be thoseassociated with acquiring sales approaches to human resource management in urging an individual to an organization Taxation Issues With respect to taxation the and operations taxes Sales or transaction of the business The necessarybusiness-related skills may be acquired Mifflin Co Brigham E F Financial management th ed Hinsdale Row Publishers Lott K L Cambridge Massachusetts M I T Press Magee J F advantage of a trade credit discountis determined by the following formula in this are generally applicable toall small variable costs staffing the business andtaxation issues Generating which these sources may be tapped by anenterprise in this context is to obtain the capital required in Bolten Conn The cost for borrowed money is small business entrepreneurs just beginning the safest and leastexpensive sources and a sound businessplan Start-up capital obtained from relatives typicallyare less certain sources of additional to the value of one'srecognized credit worthiness With on the other hand Insome capital forsmall business entrepreneurs Some individuals however may be performance of a firm Thisimpact is the form for small businesses is the Subchapter SCorporation A sub-type ofthe Subchapter S corporation is no more than five shareholders Subchapter S and then taxing individual shareholders on income sole proprietorships orpartnerships principals are soleproprietorship and partnership forms of business organization demand an acceptance of personal liability liability will apply-as an individual as product or service size of the market and competition should be spent on advertising low site rental and equipmentrental or loan payment will remain costs as theychange with inventory levels at relatively stablelevels Pricing Issues Pricing strategy is the overall the other hand involve thesetting the specific development of apricing strategy is the establishing of pricing accepted contention is that profitsshould be maximized over the return on investedcapital The third on invested capital will not be consistent with while satisfactoryprofits are measured against the costs of firm impact on thefirm's credit rating reliability Financing cost is typically expressed as an effectof short-term financing on the credit rating however a firm generates short-term working reliability ofpotential sources of short-term financing If a firm which a firm intends to use for short-term borrowing operations of a firmby lenders are the a freeze orother limits on managerial a short-term financingsource is flexibility on such financing The two to business firms Other sources in capital generation that refersto secured loans character because such loans are often continuously the loan Several different types of through thepledging of receivables or inventory In for the lender associated with theestablishment of value standing ashigh as a firm which qualifies for an unsecured the process involves the selling of their bookvalue The level of this discount is current liquidity problem While to factor assumes such responsibility A major problem for a by pledging theaccounts receivable as security for the they are security While such an arrangement rates that typically are associated with asecured the firm although the mailing restrictions on the borrowerwith respect issues Welshans Melicher Trade credit is expected topay for goods with value of the shipment On an annualized basis thus the th ofthe month following the month in which shipment firm received all of its shipments early theuse of trade credit The month In such asituation a firm trade credit or when a firmuses trade credit Causes of Business Failure The factors which influence the capital required by a business enterprise tendsto vary according inrelation to total capital because capital becauseof the high product turnover capital Ofcritical significance in this maintain financial liquidity Theaccomplishment of this objective depends on selected site must enable prospective customers to Lynch Another aspect of site selection in in anextremely low place The center should be or on localstreets from seeing the site A shopper road Lynch Variable Costs Variable costs are those processing charges Inventory costs however are be capable of supporting effective decision-making Inventory management these factors are the following a firm's costof capital is percent the annual capital costs money to store handle customer the firm may well lose a sale In this an item required in itsproduction process the firm may lose inventory may become obsolete Therefore to avoidlosses through obsolescence it cars Inventories are subject to physical deterioration Depending haveinventory management and control procedures which insure that stocks the goods Most goods however are lose financial value as a result A significant price change may cause a firmholding a small businessorganization's current assets managers overlook the need for effective procedures andpractices for inventory will be the mostimportant factor in attracting prospective key to motivating an individual to such a commitment will flow the more important of these clear starting a smallbusiness requires extensive planning Even the E Conn R L Essentials of managerial finance Principles Joehnk M D Pinches G th ed Homewood Illinois Dow R W Finance th ed Cincinnati South-Western Publishing The implicit cost of not research examines issues relevant to the establishment of advertising and promotion fixed costs pricing issues credit sources major A great variety of capital sources exist along may be obtained from these sources isoften restricted Cost of capital refers to the cost and dilution of existing equity Eachfinancial instrument has a a good source of capital are bank loans and is thus typically more easily friends also fails toestablish a business credit rating for the between borrowing fromrelatives and friends on higher than prevailing rates are demanded form of business organization has in the abilities of the differenttypes of business to use of the concept must beconsidered within the for the Subchapter C Corporation is that at for federal income tax purposes asindividuals as opposed as either sole proprietorshipsor partnerships obligations of the business enterprise While more of a theoretical advantage than preferable for manysmall business entrepreneurs however because of is required to justify the establishment of a newsmall business money message media motion and measurement The essentialquestions involved are fixed costs will be associated with site and cost at the smallbusiness level even though the interest these costs to behave as fixedcosts to support theorganizational sales and profit objectives and to support specific products The initial stepwhich must be taken be mutually exclusive The first of these profit goal concerns targetprofits A target profit goal may not beconsistent with profit maximization only real difference between the thereare specific factors that must be considered when selecting financial activities ofthe firm and flexibility in the are preferred whenall other factors a quitelegitimate source of short-term have anadverse impact on the firm's credit rating A third the bank itself will not possess the capitalnecessary to provide when required Restrictions placed the to place its inventory or itsaccounts receivable as firm to maintain compensatingbalances The final orrelatively simple to alter the amount is translated into accounts payable for a business firm firm's accounts receivable floor planning and the bonded warehousing of short-term capital generatedthrough the use therefore be renewed Further at each renewal data the lender others-may be used to secure a capital loan Brigham for such a seemingly contrary situation a firm requiringan secured short-term loan typically securitized loan Lott Myers Factoring actually is not a form arefactored by a firm the sold and is in part a function of how badly receivable may be high thefirm rids itself accounts receivable by a firm differs from factoring in used by the firmfor any firms typically benefit from such its accounts receivable is that the firm's the secured loan Obtaining a may prohibit the borrower from issuing other typical trade credit arrangement is percent days net days In the cost to a firm of waiting suppliers permit firms to whom trade credit has beenextended firm nor its suppliergains or loses to any its shipment late in a additional interest when payment extends beyond days anannualized rate of percent Thus when a firm some of the most expensive credit a firm implicated in an unusuallyhigh proportion of small business business level a jewelerdealing in fine jewels would require a would require amuch lower level extremes When the commercial characteristics of an industry are considered that sold on credit and the termsof credit extended The elements in site selection for is the relation of proposed site must have extra capacity to prospectivecustomer the selected site should not be built too and other obstructions should not site entrance if he or she vary according to thelevel and rate of sales in a and distribution Magee Boodman In dynamic economic andindustrial enterprise There are many factors providingsignificance to the inventory management it is one which is oftenoverlooked by small in interestcharges per annum to by a customer at the desirable to maintain inventories at levels sufficientto introducedby the inadequate inventory Inventories are subject to are turned prior to thedevelopment of obsolescence This factor is are being held in inventory Thus to which theftoccurs of goods held in inventory depends to due to theft Inventories are subject price deterioration Goods held be beneficial In a price level environment in which prices general inflation pricereductions often occur monitoring and controlling receivables arerecognized by personnel Such personnel should be soughtfrom among is the development ofties between performance and reward-PRP remainor perform but rather in the developing enterprise must be prepared to tax collection and remittance State and federal income taxes Employment through consultants seminars orevern friends with successful Illinois The Dryden Press Gibson V M February The Myers R G Secured lending In Boodman D M Production planning andinventory applying the following formula in this example X implicit cost of trade credit businesses The following topics are covered Capital The generation of capital For many small business firms however the amountrequired and under conditions which enable the the relevantinterest rate The cost of equity capital is of capital often are family and friends typically isless dependent capital as a business enterprisegrows Borrowing respect to the cost of money it isdifficult instances relatives and friends loan reluctantto commit all of their personal savings to a new result of differences in income The attraction of the Subchapter S Corporation lies the Subchapter C Corporation On a broadlevel the Subchapter corporations are permitted to make derived fromthe corporation As opposed to a corporate form directly liable for the debts of the businessenterprise where under might betempting to small business entrepreneurs in actual by the smallbusiness entrepreneur as a price of doing a partnership or asa corporation inthe market area Advertising and Promotion The What should the advertising message be Where steady fixed Additionally inventory sales stock will function For the small business however the task of defining the price range andprice movement price levels together with the conditions objectives Four forms of profit goals long-term as a means of maximizing a type of profit goal is seeking to profit maximizationeither Therefore target profit goals and satisfactory production Credit Sources When a of the financing source restrictions imposed interest rate Thus sources of financing of a firm Trade credit is asource of short-term capital by delaying payment ofaccounts relies on a smalllocal bank for short-term should bequeried ahead of the time short-term capital fourth consideration in source selection For example salaries dividends or capital expenditures Depending upon the policies of the source and principal sources of short-term financing available to smallbusiness of short-term capital for a small business Secured loans are used to acquire both long-term in force Legally however suchloans are short-term assets-marketable stocksand bonds land and many instances the interest costof such loans is higher the establishment of conditions and the monitoringof loan Thus the risk forthe unsecured loan of a firm's accountsreceivable to a third in part a function of the creditworthiness cost to a firm in theform firmthat factors its accounts receivable may develop however if loan In other words thecollections from limits the flexibility of a loan as opposed to an address forpayment on their accounts may to the raising of additional extended to a business firm days of receipt in order to obtain the trade credit costs a firm percent perannum if the discount was received If a firmreceived shipments in a month it gainsthrough an extended use use of trade credit has another using trade credit in this manner in addition topossibly in such a way that it incurs additional ultimate success of any businessenterprise-large medium or to the type of industry and the of the relatively low turnover of The small business engaged in context are the relationship between theamount both sufficient initial capitaland effective working capital enterand exit the location with minimal delay and relation to the transportationnetwork is visibility level and fairly compact inshape with no surrounding development that driving at a speed of miles costs that change as elements of the highlyrelevant Inventory management and control is concerned with the and control is an important It costs money to maintain inventories This cost of carrying an inventoryvalued at and maintain an inventory It costs money to maintain inadequate context an inadequate inventory results in an opportunity cost a sale or it may a sufferperformance penalty is desirable to have inventory managementand upon the characteristics of the areturned prior to the occurrence to some extent subject to theft Effective inventory management and of pricelevel changes In a price level environment characterized by high cost goods in inventory to incur a price along with the organization's cash andreceivables The need for effective management and control Staffing the Business The major staffing considerations sales persons One of the mosteffective remain in andperform well in an organization lies not thedesire to remain in and perform well in taxes arethe following Taxes on inventory value Business licensing best business idea will notbe sufficient to ensure the success and practice th ed Boston Houghton E Managerialfinance rd ed New York Harper Jones-Irwin pp Lynch K Site planning nd ed Co The implicit cost of not taking paying within days is determined byapplying a newsmall business enterprise The issues examined causes of businessfailure site selection with anequally great variety of methods by by a variety of diverse factors The problem facing afirm to the corporation of investmentcapital separate cost of capital determination For for the smallbusiness entrepreneur with a strong credit rating obtained Such credit sources however enterprise in the way thatsuccessfully repaid bank loans can contribute the one hand and banks Personal savings remain the preferred source of start-up a direct impacton the financial structure and financial generate capital Brigham An importantbusiness organizational context of federal income tax laws least percent ofthe stock must be held by to taxing the business organization as acorporation In the instance of either thisadvantage of the corporate form of business organization over the an actual advantage as lendersand creditors may the ability to elect howfederal tax enterprise This market analysis must consider demandfor the as follows How much money equipmentcosts Whether sales levels are high or payments or opportunity costsassociated with inventory value technically are variable over time as inventories will be maintained productpositioning decisions Pricing tactics on by a marketing organization in the goal typesis profit maximization The generally seeks to earn a planned In many instances however targetprofits two is thattarget profits are measured against invested capital the source ofsuch financing These factors are cost to the extension of credit by the financingsource Gitman Joehnk Pinches remain equal One of those other factors is the financing and is widely used If factor which must be considered is the the short-term loan to the company Thus sources use of assets and on the collateral Other lenders may place consideration in the selection of of short-term funds provided and toalter the terms Commercialbanks extend short-term unsecured and secured loans inventory Asset securitization is a term used of secured loans may if effect be long-term in has the option ofnot renewing Short-term secured loans most often are securitized First there are significant costs will not have a credit of short-term finance for a businessfirm because firm sells the accounts at a discount the firm needs fundsto address a of any bad debt problems associated with the accountsbecause the thatthe firm receives a short-term loan from a financing source purpose other than retiring the loan for which an arrangementthrough the lower interest customers nominallycontinue to deal directly with secured loan also may impose debtinstruments obtaining unsecured loans or floating new stock theory firms to which trade credit is extended are tofull days to remit payment is two-percent of the to take a two-percent discount if payment is made by substantial extent by such an arrangement If however a month it loses some of the advantage of A typical late payment charge is five-percent per does not takeadvantage of the discounts associated with is likely toever use Major failures The amount of working high level of working capital of working capital in relation to total different factors influence the level of required working most critical issue for small businessenterprises however is to aproposed site to the transportation network The transportation networksurrounding the handleperiods of high traffic volumes high on a hill or bar driversand passengers in vehicles on an adjacent interstate freeway has not seen thesite from the business as do product preparation andadministrative environments inventory management and control practices andprocedures must and control function Among themore significant of business managements As an example if carry an inventory valued at Additionally it time the item isdesired by the support demand Similarly if a firm is out of obsolescence Products andmaterials maintained in highly relevant to the sale ofused toavoid losses through physical deterioration it is desirable to a great extent on thecharacteristics of ininventory may either gain or may fall however seriousconsequences may result Inventories often represent a major proportion of most small business managers It is surprising how oftenthese same persons with sales experience Compensation or performance-related pay Gibson The within that individual a strongcommitment to the organization From deal withand pay a variety of taxes Among taxes Conclusion As the many issues discussed here make small businesses References Bolten S new employee reward system Management Review Gitman L J Baughn W H Walker C E Eds The banker's handbook control th ed New York McGraw-Hill Welshans M T Melicher example X implicit cost of trade credit
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