INDEx | 271Restaurants
average cost of sales, 105
bookkeeping/accounting in, 148
business accomplishment resume
example, 83–84
decision to expand, 188–189
knowing the business, 22–23
problem statement example, 27
recognizing success or failure, 187–188
as risky businesses, 23
specifics of, 24
Resume. See Business accomplishment
resume
Retail businesses
banker’s ideal and, 18
break-even sales revenue forecast
example, 44
business accomplishment resume
example, 80–81
business description for, 27, 28–29
cash flow and inventory, 136–138
considering specifics of, 24–25
defined, 25
e-business basics, 33
forecasting gross profit for a start-up,
42–43
planning beyond opening, 186
on risky business list, 23
sales revenue forecast, 37, 38
trade credit in, 61–62
See also Antoinette’s dress shop example;
Inventory
Review of business performance, 185, 188
Revising your plan/calculations, 3, 44–47,
106–107, 146, 166
Revolving credit accounts, 93
Right livelihood, 12–13
Risk analysis, 2, 147–149, 151, 159, 185
Risky businesses, 23
Rural Development program (USDA), 73S
Salaries, 94, 107, 154–155
Sales merchandise, 104
Sales revenue, 103, 111–112
Sales Revenue Forecast
in average cost of sale calculations, 103
break-even sales revenue forecast, 43–47
CD-ROM instructions, 36
for manufacturing or wholesale, 39–40
marketing plan corresponding to, 140
overview on, 36
as part of business plan, 2, 158, 159
in profit and loss forecast, 106–107
in project development, 40
and retailers, 37, 38
rounding off dollar amounts, 36
for service businesses, 37, 39
Sales volume statistics, 37
Sample business plans
manufacturing business, 228–244
project development, 246–254
service businesses, 212–225
SBA (Small Business Administration), 65,
72–73, 178, 196, 203
SBIC (Small Business Investment
Company), 73
SCORE (Service Corps of Retired
Executives), 196
Search engines, 207
SEC (U.S. Securities and Exchange
Commission), 74–75, 181
Section introductions, 162
Secured loans, 53