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Chances of success for any new business are greatly increased when attention is first directed to a
comprehensive business plan. A complete business plan provides a total visualization of the firm before
operations are started. When financial assistance is necessary from bankers, trade creditors, or investors,
their first request will be to see the total business plan. With it they can visualize the creditwor-thiness1
of the business.
There is no one sequence2 of steps in planning that is agreed upon by all authorities in the field.
The most important thing in planning a new small firm is that all phases of its operations must be considered.
The person planning a new firm should have very definite ideas about profits, financing,
accounting records, merchandising3 plans, location, market and customers, general method of operation,
policies, advertising and promotion, amount and type of expenses, break-even point4, legal form of
organization, depreciation policies, and inventory valuation methods, among other factors.
The desired income approach to the entire planning process suggests that the planner's first
question should be, "How much profit do I expect to receive from this business in retu
for investing my
time and money in it?" This approach is based on the conviction5 that this question has been neglected6
much too often by new firm planners. No commitments7, contracts, or obligations relative to a new
business should be undertaken without a clear idea of what profits are possible over at least the first year
of operation.
Using the desired income approach, there are 14 major steps in planning.
Step 1. Determine what profit you want from the business, recognizing the time you will give and
the investment you will have. Then complete a projected income statement based upon your decision.
With the profit figure clearly in mind, it is possible, using statistics that are abundantly available,
to...