The portable MBA in entrepreneurship

... for more than 600 industries Information and instruction on many finance and accounting topics Information and instruction on many finance and accounting topics Information and instruction from ... margin Gross margin Operating costs Operating income Operating income $1, 870 $1, 122 25% $ 383 $ 64 4% $1, 825 $1, 016 30% $ 375 $ 16 8 9% $1, 945 $1, 043 28% $ 379 $ 17 0 9% $2,343 $1, 377 28% $ 409 $ 10 0 ... PLANNING AND FORECASTING 223 Choosing a Business Form Richard P Mandel 225 The Business Plan Andrew Zacharakis 260 10 Planning Capital Expenditure Steven P Feinstein 2 91 11 Taxes and Business...

... 5,586 57,0 92 38,407 3 82, 387 157,361 Income before equity in income of joint ventures Equity in income of joint ventures 24 ,697 4 ,26 2 18,685 1,947 22 5, 026 2, 925 20 ,6 32 $ 22 7,951 Net income $ 28 ,959 ... statements of earnings: Toys “R” Us Inc (in millions) Year Ended Jan 31 1998 Jan 29 20 00 $11,038 7,710 $11,170 8,191 $11,8 62 8, 321 3, 328 2, 231 25 3 — 2, 979 2, 443 25 5 29 4 3,541 2, 743 27 8 — 2, 484 Net sales ... $3, 028 ,24 8 627 ,075 — — 3,953 36,787 47,9 52 60,769 — (7,0 32) 1 32, 303 — — — — 62, 553 22 ,24 7 4,676 4,061 1,834 — — — 62, 8 12 — 1,319 Income before income taxes Provision for income taxes 30 ,28 3 5,586...

... slope, find a point that the line intersects and then measure the “rise-over-run” using the y-axis intercept and that point For this calculation my line intersected the June data at point ($ 13, 500, ... 402,075 $4 93, 776 35 2,697 $70, 539 33 ,859 71.4% 48.0% $162,241 $141,079 $36 ,680 Books 7,054 Packages 3, 527 Hats 1,411 Total $ 16,000 100.00% $1,128, 631 $1,128, 631 $ 34 0,000 116 Understanding the Numbers ... Cost-Volume -Profit Analysis 115 Solving for x, (30 .1%) x = $34 0, 000 $34 0, 000 30 .1% = $1,128, 631 (with no rounding) x= We find that you must about $1. 130 million in sales to be as well-off.” “Hmm...

... Web-based marketing and selling, rather than transaction processes and the hiring and training of people involved in these processes In addition, the avoidance of investment in this type of infrastructure ... and fulfillment, tracking, and customer-information storage and mining All these systems must talk to one another, which means that interfaces must be maintained This interfacing is a nightmare ... rounds of investment and eighteen months in business he had fumbled the most important question in the meeting In his hand he had the business card of a consultant suggested by his investors...

... operating expenses 54 ,800 66, 850 70,360 67,220 68 ,57 0 78,900 406,700 Net profit before taxes Income taxes 45, 200 11,300 58 , 150 14 ,53 8 64,640 16,160 59 ,780 14,9 45 63,430 15, 858 76,100 19,0 25 367,300 ... assumptions 158 Understanding the Numbers EXHIBIT 5. 2 Pro forma income statement (in dollars) Pro Forma Income Statement March 100,000 32, 750 1 25, 000 40,938 1 35, 000 127,000 132,000 155 ,000 44,213 41 ,59 3 ... cost as little as $100 In higher-priced inkjet printers, print quality is excellent in black -and- white and color Today many people are using high-end inkjet printers to print pictures taken with...