Appendix

A Small Business, Single Division Illustration

About This Chapter

This appendix of our book illustrates all 18 chapters of a business plan (described in chapters 2 through 19 of this text) by applying our material to a small, single division start-up business. Some sections are represented by notes and other sections by data; all sections, though, conclude with a “bottom line” comment to represent the primary conclusion(s) that the entrepreneur drew from the analysis.

Thus, in this chapter, we demonstrate that management accounting principles can be employed to create business plans for any product or service, regardless of the size of the organization that produces it. The following plan represents a brief synopsis of one such plan; ...

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