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Business Planning and Entrepreneurship by Michael Kraten

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Part I

Introduction

Chapter 1

Management Accounting and Business Planning

About This Chapter

Chapter 1 explains why entrepreneurs should apply management accounting techniques to their business planning activities. Management accounting is a very practical discipline; it focuses on the nuts-and-bolts of business operations. Thus, when developing the foundations of a business plan, it is important to utilize these techniques in order to demonstrate that management is competent to operate the firm.

Chapter 2 through 19 of this book lead readers through a series of six major sections that encompass the business plan; these sections address the business model, volume estimation, cost estimation, revenue estimation, investment value, and risk management. ...

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