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A Simpler Plan for Start-ups
- Aubrey King
- 3 years ago
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1 A Simpler Plan for Start-ups Business advisors, experienced entrepreneurs, bankers, and investors generally agree that you should develop a business plan before you start a business. A plan can help you move forward, make decisions, and make your business successful. However, not all business plans are the same, not every business needs the same level of detail. You might develop a fairly simple plan first as you start a small business, and that might be enough for you. You can also start simple and then elaborate as you prepare to approach bankers or investors. For a simple example, imagine a woman making jewelry at home and selling it at a local flea market on the weekend. A business plan could give her a chance to step back from the normal flow and look at ways to develop and improve the business. The planning process should help her understand her business. It should help her define what she wants from the business, understand what her customers want, and decide how to optimize her business on her own terms. She might benefit from developing a simple sales and expense forecast, maybe even a profit and loss, so she can plan how to use and develop her resources. She might not need to create detailed cash flow, balance sheet, and business ratios. A simple plan may be just what she needs to get going. This first stage of a plan, that we call the Concept Kick-start, focuses only on a few starter elements. The Mission Statement, Keys to Success, Market Analysis, and Break-even Analysis give you a critical head start toward understanding your business. However, not all start-ups are that simple. Many of them need product development, packaging, retail fittings and signage, office equipment, websites, and sometimes months or even years of payroll before the sales start. Unless you're wealthy enough to finance these expenditures on your own, then you'll need to deal with bank loans or investors or both; and for that you'll need a more extensive business plan. Start-up company or not, the plan has to meet expectations. One suggestion for getting started is to develop your plan in stages that meet your real business needs. A few key text topics might be enough to discuss the plan with potential partners and team members, as a first phase. You may well want to add a basic sales and expense forecast, leading to profit and loss, as next phase. Adding business numbers helps you predict business flow and match spending to income. This might be an intermediate plan, incorporating a more extensive outline and business analysis:
2 Outline Topic Table Chart 1.0 Executive Summary Highlights 1.1 Objectives 1.2 Mission 1.3 Keys to Success 2.0 Company Summary Start-up Start-up 3.0 Product Description 4.0 Market Analysis Summary Market Analysis Market Forecast 4.1 Market Segmentation 4.2 Target Market Segment Strategy 4.3 Market Needs 4.4 Competitions and Buying Patterns 5.0 Strategy and Implementation Summary Annual Sales 5.1 Competitive Edge 5.2 Sales Strategy Sales Forecast Monthly Sales 6.0 Management Summary 7.0 Financial Plan 7.1 Break-even Analysis Break-even Break-even 7.2 Projected Profit and Loss Profit and Loss 7.3 Projected Cash Flow Cash Flow Cash Flow Ultimately, the choice of plan isn't based as much on the stage of business as it is on the type of business, financing requirements, and business objective. Here are some important indicators of the level of plan you'll need, even as a start-up: Some of the simpler businesses keep a plan in the head of the owner, but every business has a plan. Even a one-person business can benefit from creating a plan document with ideas written down, because the process of producing a plan is useful and valuable. As soon as a second person is involved, the need for planning multiplies. The plan is critical for communicating values, goals, strategies, and detailed implementation. As soon as anybody outside the company is involved, then you have to provide more information. When a plan is for internal use only, you may not need to describe company history and product features, for example. Stick to the topics that add value, that make you think, that help support
3 decisions. When you involve people outside the company, then you need to provide more background information as part of the plan. For discussion purposes, text is enough to get a plan started. Try describing your mission, objective, keys to success, target market, competitive advantage, and basic strategies. How well does this cover your business idea? Can you live without a sales and expense forecast? Sometimes the one-person business keeps numbers in its (the owner's) head. However, it's much easier to use some tools that can put the numbers in front of you, and add and subtract them automatically. That's where a plan helps. Do you really know your market? A good market analysis can help you see opportunities that might not otherwise be obvious. Understand why people buy from you. What are the needs being served? How many people are out there, as potential customers? Do you manage significant amounts of inventory? That makes your cash management more complicated, and usually requires a more sophisticated plan. You need to buy inventory before you sell it. Do you sell on credit? If you are a business selling to businesses, then you probably do have to sell on credit, and that normally means you have to manage money owed to you by your customers, called accounts receivable. Making the sale is no longer the same thing as getting the money. That usually requires a more sophisticated plan. Do you do your taxes on a cash basis, or accrual basis? If you don't know, and you are a very small (one person, maybe 2-3 people) business, then you're likely to be on a cash basis. That makes your planning easier. However, most businesses big enough to work with a CPA and have separate tax statements use accrual accounting because they want to deduct expenses as they are incurred, even if they aren't fully paid for. By the time you are using accrual accounting, you'll probably need more sophisticated cash flow tools, and a more extensive business plan. As you approach banks and other lending institutions, expect to provide more detail on personal net worth, collateral, and your business' financial position. Some banks will accept a very superficial business plan as long as the collateral looks good. Others will demand to see detailed monthly projections. No bank can lend money on a business plan alone; that would be against banking law. But a good bank wants to see a good plan. If you're looking for venture investment, take a good look at your plan. Professional investors will expect your plan to provide proof, not just promises. They'll want to see market data, competitive advantage, and management track records. They'll want to see robust and comprehensive financial projections. True, you'll hear stories about investors backing new companies without a plan, but those are the exceptions, not the rule.
4 Do You Need Funding Most businesses need financing. Cash flow is different than profits, so profits don t guarantee money in the bank. There s financing needed to manage starting costs, inventory, waiting to get paid, and other factors. Much of that is what we lump together as working capital. Most people think of financing as debt, borrowed money. In this context it also includes investment capital. Either debt or investment is outside financing that helps a business meet expenses and grow. While some smaller businesses get by without financing, and even some medium and large businesses that are mature and stable and conservatively managed can get by without financing, most businesses need some outside money to get started, to expand, and to supply their regular needs for working capital. (Working capital, by the way, normally means cash in the bank to cover cash flow deficits caused by normal flow of the business. Technically, it is current assets less current liabilities. ) Your business plan should tell you whether or not you need financing, and how much. The plan should estimate cash flow for your company and if cash flow is negative for any good reason and there are good reasons then you plan to add money as either loans or investment. The most common reason for needing financing, by far, is Accounts Receivable. That is the accounting term for the amounts of money a business is waiting to receive from customers for sales already made but not paid for. Most business-to-business sales involve delivering an invoice and waiting to get paid. Businesses that sell this way have to deal with collecting money owed, and while they wait to collect, they have bills to pay. Therefore, they need financing. Another common reason for financing is paying for inventory. To sell things you need to buy them first. Often you have to pay for your inventory before you sell it. That means you need financial resources to deal with pay cycles. Start-up businesses often need financing to cover their initial costs and expenses while they are starting, before they can start selling. A correct business plan process will point out the gaps that need to be filled with financing. For a start-up company, use the plan to help calculate needs and early expenses and the early deficits as the company gets started, and then plan to fill those needs with borrowed money or investment. If you can t get enough finance to cover the needs, then you must either change the plan to reduce the needs, or don t start the
5 company. For an ongoing company, use the plan to calculate cash flow from normal operations, and turn to financing as needed to support working capital requirements. Don t be surprised by needing financing. Most businesses do. Some smaller, cash-only businesses get by without financing. They sell for cash, buy in cash, and don t spend what they don t have. It s easier to get by without financing as a service business than a product-based business, because you don t have to deal with inventory. A home office is less likely to need financing than a business location you rent. A one-employeebusiness is less likely to need financing than a business needing employees.
6 Start with an Initial Assessment Start your business plan with a quick assessment. Even for an ongoing business, take the time to step away from the business and look at the basics. Do your business numbers make sense? One of my business school professors used to refer to this process as finding out "is there a there there?" Objectives Objectives are business goals. Set your market share objectives, sales objectives, and profit objectives. Companies need to set objectives and plan to achieve them. Make sure your objectives are concrete and measurable. Be specific, such as achieving a given level of sales or profits, a percentage of gross margin, a growth rate, or a market share. Don't use generalities like "being the best" or "growing rapidly." For example, "being the best" or "maximize customer satisfaction" are not serious business plan objectives because they cannot really be measured. Much better objectives would set measurable goals, such as holding gross margin to 25 percent as a minimum, or selling more than $3 million, or achieving six percent profit on sales and 10 percent return on equity. If less tangible goals are critical to a plan, find a way to measure them. For example, if image and awareness are vital, then plan for statistically valid surveys to measure the improvements in image and awareness. You can also set goals for market share, and purchase research to measure the actual share. Or, if you want to focus on customer satisfaction, plan for a survey to quantify satisfaction or specify numerical objectives regarding returns or complaints. Mission Statement Use the mission statement to define your business concept. A company mission statement should define underlying goals (such as making a profit) and objectives in broad strategic terms, including what market is served and what benefits are offered. What Business You Are In Ask yourself what business you are in, and don't narrow yourself down. One of the classic business examples is the railroads, which lost a chance to expand in the twentieth century because they misdefined themselves. They thought they were in the business of running trains on tracks. They didn't understand they were in the business of transporting goods and people. When trucks and buses and highways grew, the railroads were left behind.
7 My company, Palo Alto Software, is not in the business of software development. It is in the business of helping people do business plans by themselves, providing business know-how through software and documentation. The broader definition helps us understand what we're up to. Customer Satisfaction Leading experts in developing customer satisfaction look to a mission statement to define customer satisfaction goals. Developing customer care programs depends on spreading the idea and importance within a company. That should normally start with a statement included in your mission statement. Workplace Philosophy Some mission statements also define internal goals, such as maintaining a creative work environment and building respect for diversity. Experts in employee relations look immediately to a mission statement for a definition of a company's stand on some of these fundamental issues. Value-Based Marketing Experts developed the value-based marketing framework to help companies understand their business better. This framework starts with a business value proposition, which states what benefits a business offers, to whom, and at what relative price level. For example: o o This automobile manufacturer offers reliable, safe automobiles for families at a relative price premium. This fast food restaurant offers quick and consistent lunches at a low price. Keys to Success Focusing on what I call "keys to success" is a good idea for getting a better view of the priorities in your business. Just about any business imaginable is going to depend a lot on three or four most important factors. In a retail business, for example, the classic joke is that the keys to success are "location, location, and location." In truth, that might be location, convenient parking, and low prices. A computer store's keys to success might be knowledgeable salespeople, major brands, and newspaper advertising. Focus is very important, and the keys to success framework helps you develop focus. There is what I call a law of inverse focus. I can't prove it with detailed research but I've seen it many times. Beyond three or four key items, the more items on a priority list, the less chance of implementation. Thinking about keys to success is a great way to focus on the main elements that make your business work.
8 Break-even Analysis Next comes a simple Break-even Analysis table, as shown in the next illustration, where you estimate when your business will actually begin to make money. The Break-even Analysis table calculates a break-even point based on fixed costs, variable costs per unit of sales, and revenue per unit of sales. Make the following three simple assumptions: 1. Average per-unit sales price (per-unit revenue): The price that you charge per unit. Take into account sales discounts and special offers. For non-unit based businesses, make the per-unit revenue $1 and enter your costs as a percent of a dollar. 2. Average per-unit cost: The incremental cost of each unit of sale. If you are using a Units-Based Sales Forecast table (for manufacturing and mixed business types), you can project unit costs from the Sales Forecast table. If you are using the basic Sales Forecast table for retail, service and distribution businesses, use a percentage estimate. For example, a retail store running a 50% margin would have a per-unit cost of.5, and a per-unit revenue of Monthly fixed costs: Technically, a break-even analysis defines fixed costs as costs that would continue even if you went broke. Instead, you may want to use your regular running fixed costs, including payroll and normal expenses. This will give you a better insight on financial realities. This next illustration shows a Break-even chart. As sales increase, the profit line passes through the zero or break-even line at the break-even point. In the illustration the Break-even chart shows that the company needs to sell almost 1,200 units per month to break even.
9 This is a classic business chart that helps you consider your bottom-line financial realities. Can you sell enough to make your break-even volume? Of course, the break-even analysis depends on assumptions made for average per-unit revenue, average per-unit cost, and fixed costs, and these are rarely exact assumptions. Market Analysis Determine if there is a sufficient market to support your business. You don t need to do major market research for this initial market analysis. You may want to, and even need to, do real research later on. For now, however, you want to get a good educated guess about how many potential customers you might have. What you want at this point is a reality check. You ve already developed a quick break-even analysis that ties your initial business numbers to your required sales. Now you re going to look at how many customers you might have so you can think about the importance of breaking even. Develop a basic Market Analysis table. This table gives you a simple list of market segments. Each segment is a group of customers. Define the groups according to what needs you supply, demographic characteristics, buying habits, preferences, or whatever other classification system works for your plan. Fill in the total potential customers estimated and the annual growth rate expected for each segment. The following illustration shows a Market Analysis table. You can also use a Market Analysis chart as a visual guide to your market segments.
10 Pause for Reflection Now it's time to give your planning an objective appraisal. At this point, you've defined your business, your financial break-even point, and your total potential market. How does your business look from this viewpoint? Does it make sense? Can you make the sales you need to break even? Is the market big enough? Are your projections realistic? Can you bring together the keys to success? Especially for potential start-up companies, a moment of reflection is critical. Many people dream of starting a business, but that dream turns into a nightmare if the new business isn't successful. If you think you can make your break-even numbers work and you believe you have enough customers to make it, then go on to develop the plan. If not, either do more research and revise the idea, or give up and try something else.
11 A Standard Business Plan Outline There are predictable contents of a standard business plan. For example, a business plan normally starts with an Executive Summary, which should be concise and interesting. People almost always expect to see sections covering the Company, the Market, the Product, the Management Team, Strategy, Implementation and Financial Analysis. If you have the main components, the order doesn t matter that much, but here s the order I suggest. 1. Executive Summary: Write this last. It s just a page or two of highlights. 2. Company Description: Legal establishment, history, start-up plans, etc. 3. Product or Service: Describe what you re selling. Focus on customer benefits. 4. Market Analysis: You need to know your market, customer needs, where they are, how to reach them, etc. 5. Strategy and Implementation: Be specific. Include management responsibilities with dates and budgets. Make sure you can track results. 6. Web Plan Summary: For e-commerce, include discussion of website, development costs, operations, sales and marketing strategies. 7. Management Team: Describe the organization and the key management team members. 8. Financial Analysis: Make sure to include at the very least your projected Profit and Loss and Cash Flow tables. I don t recommend developing the plan in the same order you present it as a finished document. For example, although the Executive Summary obviously comes as the first section of a business plan, I recommend writing it after everything else is done. It will appear first, but you write it last.
12 Standard Tables and Charts There are also some business tables and charts that are normally expected in a standard business plan. Cash flow is the single most important numerical analysis in a plan, and should never be missing. Most plans will also have Sales Forecast and Profit and Loss statements. I believe they should also have separate Personnel listings, projected Balance sheet, projected Business Ratios, and Market Analysis tables. I also believe that every plan should include bar charts and pie charts to illustrate the numbers. Expanded Plan Outline 1.0 Executive Summary 1.1 Objectives 1.2 Mission 1.3 Keys to Success 2.0 Company Summary 2.1 Company Ownership 2.2 Company History (for ongoing companies) or Start-up Plan (for new companies). 2.3 Company Locations and Facilities 3.0 Products and Services 3.1 Product and Service Description 3.2 Competitive Comparison 3.3 Sales Literature 3.4 Sourcing and Fulfillment 3.5 Technology 3.6 Future Products and Services 4.0 Market Analysis Summary 4.1 Market Segmentation 4.2 Target Market Segment Strategy Market Needs Market Trends Market Growth 4.3 Industry Analysis
13 4.3.1 Industry Participants Distribution Patterns Competition and Buying Patterns Main Competitors 5.0 Strategy and Implementation Summary 5.1 Strategy Pyramids 5.2 Value Proposition 5.3 Competitive Edge 5.4 Marketing Strategy Positioning Statements Pricing Strategy Promotion Strategy Distribution Patterns Marketing Programs 5.5 Sales Strategy Sales Forecast Sales Programs 5.6 Strategic Alliances 5.7 Milestones 6.0 Web Plan Summary 6.1 Website Marketing Strategy 6.2 Development Requirements 7.0 Management Summary 7.1 Organizational Structure 7.2 Management Team 7.3 Management Team Gaps 7.4 Personnel Plan 8.0 Financial Plan 8.1 Important Assumptions 8.2 Key Financial Indicators 8.3 Break-even Analysis 8.4 Projected Profit and Loss 8.5 Projected Cash Flow 8.6 Projected Balance Sheet
14 8.7 Business Ratios 8.8 Long-term Plan I. Critical Risks and Problems A. Critical Risks and Problems B. Planned Responses Appendices: Supporting Documentation A. Company and Product(s)/Services Support Materials 1. Photos of the product(s), equipment, facilities 2. Patents, trademarks, service marks, or copyright documents 3. Bibliography of research, testing, and studies B. Legal Support Materials 1. Ownership agreements and/or contracts 2. Marketing agreements and/or contracts 3. Employment agreements and/or contracts 4. Financial agreements and/or contracts C. Market Support Materials 1. Magazine, newspaper, trade journal articles 2. Brochures, drawings, mailings, and materials 3. Market share chart 4. Competitive comparison of strengths and weaknesses 5. Customer contacts and status 6. Letters of interest or intent D. Management/Ownership support Materials 1. Resumes of key people, references, recommendations 2. Significant milestones and time frames E. Administrative and Personnel Support 1. Organizational chart 2. Role descriptions for key personnel F. Financial/Investment Support 1. Break-even analysis 2. Principal's financial statements 3. Equipment and capital expenditure listing 4. Historical financial statements
15 Executive Summary This is a summary of the main highlights of your plan. Even though the topic appears first in the printed document, most business plan developers leave it until the end. This summary is the doorway to the rest of the plan. Get it right or your target readers will go no further. As a general rule, for a standard plan, the first paragraph should include: Business name Business location What product or service you sell Purpose of the plan Another paragraph should highlight important points, such as projected sales and profits, unit sales, profitability and keys to success. Include the news you don't want anyone to miss. This is a good place to put a Highlights Chart, a bar chart which shows sales, gross margin, and profits before interest and taxes for the next three years. Normally you should mention those numbers in the text. An internal plan, such as an operations plan, annual plan, or strategic plan, doesn t have to be as formal with its executive summary. Make the purpose of the plan clear, and make sure the highlights are covered, but you don t necessarily need to repeat the location, product/service description, or other details. Never waste words in a summary. If you re looking for investment, say so in your executive summary, and specify the investment amount required and the percent of equity ownership offered in return. You should probably also add some highlights of your management team and you competitive edge. If you re looking for a loan, say so in the executive summary, and specify the amount required. Leave loan details out of the summary. Experts differ on how long an executive summary should be. Some insist that it takes just a page or two, others recommend a more detailed summary, taking as much as 10 pages, covering enough information to substitute for the plan itself. Don t confuse an executive summary with the summary memo. The executive summary is the first chapter in a business plan. A summary memo is a separate document, normally only 5-10 pages at most, which is used to substitute for the plan with people who aren t ready to see the whole plan.
16 Your Plan Tells Your Story Basic Company Information A standard business plan outline includes a chapter topic on your company. You may not need to include this chapter if you are writing an internal plan. However, any outsiders reading your plan will want to know about your company before they read about products, markets, and the rest of the story. Summary Paragraph Start the chapter with a good summary paragraph that you can use as part of a summary memo or a loan application support document. Include the essential details, such as the name of the company, its legal establishment, how long it's been in existence, and what it sells to what markets. Legal Entity and Ownership In this paragraph, describe the ownership and legal establishment of the company. This is mainly specifying whether your company is a corporation, partnership, sole proprietorship, or some other kind of legal entity, such as a limited liability partnership. You should also explain who owns the company, and, if there is more than one owner, in what proportion. If your business is a corporation, specify whether it is a C (the more standard type) or an S (more suitable for small business without many different owners) corporation. Also, of course, specify whether it is privately owned or publicly traded. Many smaller businesses, especially service businesses, are sole proprietor businesses. Some are legal partnerships. The protection of incorporating is important, but sometimes the extra legal costs and hassles of turning in corporate tax forms with double-entry bookkeeping are not worth it. Professional service businesses, such as accounting or legal or consulting firms, may be partnerships, although that mode of establishment is less common these days. If you're in doubt about how to establish a start-up company, consult a business attorney. Locations and Facilities Briefly describe offices and locations of your company, the nature and function of each, square footage, lease arrangements, etc. If you are a service business, you probably don't have manufacturing plants anywhere, but you might have Internet services, office facilities, and telephone systems that are relevant to providing service. It is conceivable that your Internet connection, as one hypothetical case, might be critical to your business.
17 If you're a retail store, then your location is probably a critical factor, so explain the location, traffic patterns, parking facilities, and possibly customer demographics as they relate to the specific location (your Market Analysis goes elsewhere, but if your shopping center location draws a particular kind of customer, note that here). If you are manufacturing, then you may have different facilities for production, assembly, and various offices. You may have manufacturing and assembly equipment, packing equipment, docks, and other facilities. Depending on the nature of your plan, its function and purpose, you may want to include more detail about facilities as appendices attached to your plan. For example, if your business plan is intended to help sell your company to new owners, and you feel that part of the value is the facilities and locations, then you should include all the detail you can. If you are describing a manufacturing business for bankers or investors, or anybody else trying to value your business, make sure you provide a complete list and all necessary detail about capital equipment, land, and building facilities. This kind of information can make a major difference to the value of your business. On the other hand, if your business plan is for internal use in a small company with a single office, then this topic might be irrelevant. The People Behind the Plan Summarize Your Management Chapter The personnel management section of your plan outline will normally include an explanation of your management team, management philosophy, backgrounds, organization and functions, plus at least one table that covers your estimated personnel costs. The management chapter starts, like the other chapters, with a good summary. You may want to use that summary as part of a summary memo or loan application document, so cover the main points. Consider what you'd say about your management if you only had one or two paragraphs to say it. Make sure you cover the basic information first. That would include how many employees the company has, how many managers, and how many of the managers are founders. Is your organizational structure sound, with job descriptions and logical responsibilities for all the key members? Is your team complete, or are there gaps still to be filled? Particularly with start-up companies, you may not have the complete team as you write the plan. In that case, be sure to point out the gaps and weaknesses and how you intend to fill them.
18 Explain Your Organizational Structure The organizational structure of a company is what you frequently see as an organizational chart, also known as an "org chart." If you have access to a graphic of an organizational chart (from a drawing program, or one of the specialized organizational charting software packages available), that works really well at this point. If not, you can just use the text to describe the organizational structure in words, without a chart. Make sure you explain how job descriptions work and how the main company functions are divided up. Are your organizational lines drawn clearly? Is the authority properly distributed? Do you have jobs that include responsibility without authority? Do your resources seem in line with your organizational needs? List Team Members and Their Backgrounds List the most important members of the management team. Include summaries of their backgrounds and experience, using them like brief resumes. Describe their functions with the company. Resumes should be appended to the plan. Discuss Your Management Gaps You may have obvious gaps in the management, especially in start-up companies, but even in ongoing companies. For example, the manufacturing company without a production manager has some explaining to do, and the computer company without service has some problems. It is far better to define and identify a weakness than to pretend it doesn't exist. Specify where the team is weak because of gaps in coverage of key management functions. How will these weaknesses be corrected? How will the more important gaps be filled? Other Management Team Considerations Applicability depends on your company. Some questions that should be answered include: Do any managers or employees have "noncompete" agreements with competitors? Who is on your board of directors? What do the members contribute to the business? Who are your major stockholders? What is their role in management? Develop Your Personnel Costs At this point you should normally include a personnel table to project personnel costs, including direct compensation and indirect costs. The indirect costs include vacation pay, sick pay, insurance benefits, education, and of course, payroll taxes and some other costs. There are different terms for all of this, but my favorite is "personnel burden," which is a cost over and above the direct wages and salaries.
19 Special Treatment for Home Offices If you are working as a sole proprietor in a home office, you should still include your own compensation as part of your business plan. What you pay yourself should be added into the profit and loss as an expense. However, in this case you don't really need to include payroll burden, because these additional expenses are irrelevant until you include additional employees. Two Standard Personnel Variations A good personnel plan varies according to your business and business plan needs. You may want a simple list of names, titles, or groups, each of which is assigned a monthly cost. This model is shown in the next illustration. Standard Personnel Plan The standard personnel plan is a simple list of names, titles, or categories. The sum transfers into your profit and loss statement. This illustration shows the last three months and first two years of a sample plan. The simpler model totals all payroll only. It is perfectly appropriate for a lot of small businesses. You can use each of the lines in the table to describe specific individuals, or groups and departments. When you have the list complete, just add up the totals for personnel costs in your profit and loss. Multiply that total times your burden rate say 15 or 20 percent to calculate your personnel burden. The burden goes into the profit and loss as a separate line. The next illustration shows the more detailed personnel plan that divides the rows into categories, such as sales and marketing, general and administrative, and so forth. The more detailed model shown here totals the planned payroll for each of the four departments, and then calculates total payroll.
20 Detailed Personnel Plan The more detailed personnel plan shown here divides personnel expenditures into classifications including production, sales and marketing, general and administrative, and other. As with the simple personnel table, you also want to calculate a payroll burden as a percentage of the total. Make sure to include the personnel burden assumption in your list of general assumptions. The payroll assumptions in this model will also be used for the other financial projections. The Profit and Loss (also called income statement) will use personnel plan numbers. Business Research Here is a list of resources for finding business information. 1. We recommend that you get in contact with your closest Small Business Development Center (SBDC). The SBDCs are funded by federal, state, and higher education funds, and they tend to offer valuable consulting and information at unusually low fee levels and often have several free resources. 2. In general, though, the problem of information is not where to find it but how to wade through all that's available and find the right stuff. You must, simply must, be able to search the Internet. If you are reading this, then presumably you can already do that, so you are ahead of the game. Be sure to investigate the following:
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https://leelanau.com/wp-content/uploads/2014/11/leelanaudotcom.png 0 0 leelanau.com https://leelanau.com/wp-content/uploads/2014/11/leelanaudotcom.png leelanau.com2011-05-17 06:54:442011-05-17 06:54:44Cherry blossoms have arrived!
Cherry blossoms have arrived!
via Michigan in Pictures…
Cherry Blossoms, photo by leelanau2010.
Every May I'm asked "When will the cherry blossoms be out?"
It's been a slow, cold spring but I'm happy to report that the answer is "Right now!"
Sweet cherry blossoms are out all over and the tart cherry blossoms will be along in a few days. That means this weekend will be the best one for photos.
David took this shot near Northport. Check it out background big, on his map or in his Cherry Blossoms slideshow.
Enjoy more blossoms and more Spring Wallpaper on Michigan in Pictures!

subset: commoncrawl


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Monthly Archives: September 2016
Rights Respecting Schools – Pupil Survey
Reggie's Rights Ambassadors
The Rights Ambassadors help to teach us all about the UNCRC and Children's Rights. They are currently working with Ms Davies to achieve the Level 1 Rights Respecting Schools Award.
Learning Explorers
There are two Learning Explorers in every class and they are working with Mrs Dunn to help make decisions and shape our curriculum. The Learning Explorers take part in learning walks and talk to other children about their learning.
Qwerty Crew
The Qwerty Crew are enthusiastic about IT, computers and digital learning. They help us to promote IT within our school and help to spread the important messages about e-safety. If you are worried about any aspect of e-safety then please … Continue reading
Criw Cymraeg
There are two members of Criw Cymraeg in each class and they work with Ms Brown to help promote Welsh throughout our school. They are positive about the Welsh language and are helping us to work towards the Siarter Iaith. Diolch! … Continue reading
Eco Ambassadors
Every class has two Eco Ambassadors. It is their responsibility to make sure we are an Eco-friendly school. At Sea View Primary School we care about the environment and try to do our best to help the World. Mrs Rabab … Continue reading
School Council
The School Council represent their class and school in helping us to make decisions to improve our school. Ms Catto helps to organise the School Council and we meet every fortnight. If you have any ideas for ways to improve … Continue reading
Dance Club
If you love to dance then come along to Dance Club every Thursday at 3.30pm in the school hall! We try all types of dance – hip hop, folk, contemporary, lyrical and Bollywood! It's great fun and good exercise. See our … Continue reading


text: Closed planning consultations If you wish to send us your comments relating to a planning application, please see comment on a planning application. Closed planning consultations Princes Risborough Town Plan Regulation 18 consultation Between 11 November 2015 and 23 November 2015, we held a consultation to ask what stakeholders and customers felt the new Princes Risborough Town Plan should contain, as part of the statutory consultation stage (Regulation 18 Consultation). This consultation is now closed. Thank you to all who have submitted comments, both as a part of this consultation, and also those who submitted comments as a part of the earlier consultation on the new district wide Local Plan. These will now be taken forward and considered as we prepare a draft version of the Princes Risborough Town Plan. See background information on the Princes Risborough Town Plan consultation (pdf | 40KB) Local Plan: housing and economic needs studies We would like your comments on technical studies covering future housing and economic needs in the Wycombe district. These documents form a key part of our evidence base for the new Wycombe District Local Plan: Draft Housing and Economic Needs Assessment (HEDNA) [PDF | 2.9MB] Appendices to HEDNA [PDF | 939KB] Draft Housing and Economic Land Availability Assessment (HELAA) [PDF | 1.0MB] HELAA Appendix A (Housing Maps) Part 1 [PDF | 5.0MB] HELAA Appendix A (Housing Maps) Part 2 [PDF | 7.0MB] HELAA Appendix B (Economic Maps) [PDF | 3.0MB] Wycombe District Council's five year housing land supply position [PDF | 1.0MB] For further information see new Local Plan: supporting evidence and stakeholder presentation [PDF | 1.0MB] This consultation is now closed. Thank you to everyone who has offered their comments. These will now be taken into account for the production of the final versions of the studies next year.


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Chapters 31-45 Summary and Analysis
Chapter XXXI, "A Thumb-print and What Came of It," is the story of what Twain has to do in Napoleon and why he wants to stay overnight and not de-boat at noon. He once had a friend in Munich whose job it was to watch over the dead bodies right after death to make sure they didn't come back to life. This man had seen his wife and child murdered in front of him and sworn revenge. He later found the two soldiers who had done it, posing as a fortune teller to become their friends. The man, Ritter, then told them he knew what they had done; one of them said that he had just sat by the victims and tried to comfort them, which Ritter knew to be true. That night, Ritter killed the other and fled...
(read more from the Chapters 31-45 Summary)
This section contains 854 words
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Carpet and Flooring
Residential and commercial carpeting, ceramic tile, pre-finished hardwood, laminate and vinyl floor covering. Sales and installation.
253 Low Street
Newburyport, MA 01950
- Map
- (978) 462-9453
Restore My Floor LLC seeks to accomplish achieving excellence in the area of floor cleaning and maintenance; and satisfying the needs of our customers for Quality, Price, and Service.
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Family owned carpet/flooring showroom. Area Rugs, Stairs and Runners, Custom Binding, Wall to Wall Carpet, from Nylon to Wool
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part, or all of the travel arrangements for
transportation, accommodation, sightseeing and
other linked travel services made on behalf of a
client with Third Party Service Providers, and
excludes services of a peripheral nature. Any
booking made by Susan's Travel cc constitutes a
form of contract between you and the Third Party
Service Providers and is consequently subject to
the terms and conditions of Susan's Travel cc
and such Third Party Service Providers'
conditions of agreement of business. Wherever
possible, Susan's Travel cc will endeavour to
confirm the status of any booking in writing,
but we may not always be able to do so. In such
cases, failure to provide written confirmation
shall not be considered to negate the validity
and conditions of the booking or to constitute
an act of negligence on behalf of Susan's Travel
In the event of there being an unscheduled
extension to the booking caused by flight delay,
bad weather, strike or any other cause that is
beyond the control of Susan's Travel cc, it is
understood that expenses relating to these
unscheduled extensions (hotel accommodation,
etc) will be for your account. A late booking
fee may be charged in respect of bookings
received within 7 (seven) working days prior to
the departure date. This charge is levied to
cover communication and other expenses involved.
An amendment fee may be levied for any changes
to the confirmed itinerary.
In the event that any Third Party Service
Providers is unable to provide the service
confirmed to you, Susan's Travel cc policy is
always to offer you alternative arrangements of
similar classification, wherever possible in the
same area. Whilst every effort is made to keep
to published itineraries, Susan's Travel cc
reserves the right to make changes as are deemed
necessary. In some cases, conditions such as the
weather may necessitate an alteration to the
tour itinerary and this does not constitute any
ground for a refund. It is your duty to check
each amendment to the itinerary and also to sign
the final one.
Unless full payment is due at the time of
making the booking, all bookings must be
accompanied by the requested deposit or
guarantee. Susan's Travel cc reserves the right
to cancel any booking without prejudice, in the
event of full payment or a deposit or part
thereof not being received. The price quoted to
you is based on fares, hotel prices, land costs
and other relevant costs ruling at the date of
Susan's Travel cc quote. In the event of there
being any increase in any of the aforegoing
costs prior to the issuing of the documents,
such variation shall be for your account and
payable on request by Susan's Travel cc, as
shall any increase in the price(s) quoted
arising from the fluctuation in rates of
exchange. Documents will not be issued until
such time that full payment is cleared by
Susan's Travel cc bankers. The onus will be on
you to check that there have been no changes in
the price prior to making full and final
payment. However, airfares are subject to the
price and conditions quoted by the airlines and
cannot be guaranteed by Susan's Travel cc.
Should yours be a group booking and the group
number deviate from the number required for the
booking, the Third Party Service Providers may
reserve the right to re-cost the price and raise
a surcharge. Should you or any party of your
group refuse to accept and pay such surcharge,
it may result in the Third Party Service
Providers cancelling the booking and retaining
any payment made. Susan's Travel cc will be
entitled to retain any service fees charged.
Payment and additional charges
Final payment for any booking must be made upon
confirmation of the booking, unless specific
arrangements have been made with Susan's Travel
cc and such arrangement confirmed in writing by
Susan's Travel cc. Final payment is based upon
on the quoted and confirmed price, less any
deposit paid, plus any additional charges that
may have been incurred. Aside from passport,
visa and other peripheral service fees
(additional fees), Susan's Travel cc reserves
the right to claim the late booking charges,
communications, consultation, administration and
amendment fees where applicable. If the final
payment is not received on time, the travel
documents can be delayed and may necessitate the
use of a courier service, which will be for your
account or Susan's Travel cc may cancel the
booking. Late payment may also result in
cancellation of the reservation by the Third
Party Service Providers. When paying by credit
card you will be required to complete Susan's
Travel cc credit card authorisation form and
comply with the authorisation criteria as laid
down by the respective Credit Card Companies.
Interest at 5% above the current prime bank
overdraft rate charged by Susan's Travel cc bank
will automatically be applied to all overdue
Any invoice and/or statement received by you
shall be payable in full and no deduction or
alteration may be made by you should all or any
part of the services booked by Susan's Travel cc
be unused for any reason.
The only forms of payment accepted by Susan's
Travel cc are:
Documentation will only be issued once all
funds have been cleared by Susan's Travel cc
Assistance to obtain travel insurance in terms
of Section 22 of the Tourism Act, 1993, is
available on request. It shall not be obligatory
upon Susan's Travel cc to effect insurance for
you except upon detailed instructions given in
writing by you and all insurance affected by
Susan's Travel cc pursuant to such instruction
will be subject to such exceptions and
conditions as may be imposed by the insurance
company or underwriters accepting the risk, and
Susan's Travel cc shall not be obliged to obtain
separate cover for any risks so excluded.
Susan's Travel cc shall not be under any
obligation to affect a separate insurance for
each customer, but may declare it on any open or
general policy. Should the insurers dispute
their liability for any reason, you will have
recourse against the insurers only and Susan's
Travel cc will not be under any responsibility
or liability whatsoever in relation thereto,
notwithstanding that the premium of the policy
may not be at the same rate as that charged by
Susan's Travel cc or paid to Susan's Travel cc
by you.
Susan's Travel cc will not be responsible if
you fail to take adequate insurance cover.
Queries must be addressed to the principal
insurer, as Susan's Travel cc shall not in any
way be held responsible for any and/or all
information advanced by its staff in this
Susan's Travel cc strongly recommends that
travel insurance be purchased for the duration
of your journey. Insurance can only be purchased
prior to departure. Insurance options should be
discussed with your consultant. Susan's Travel
cc urges you to take out additional insurance
cover over and above the phase one insurance
offered free as standard for international
travel by the various credit card companies.
Kindly check with your respective credit card
company directly to obtain specific details of
the complimentary cover.
Peripheral Requirements
Susan's Travel cc will endeavour to assist you
in obtaining or meeting the requirements for
passports, visas, health documents, insurance,
foreign exchange, Reserve and other bank
approvals, use of credit cards, customs and
immigration regulations as well as other
peripheral requirements or services falling
outside the actual travel arrangements made with
principals and other parties for whom Susan's
Travel cc act as agents and referred to as "the
booking" or "the reservation", but due to the
constant changing nature of such peripheral
requirements and services, Susan's Travel cc
cannot be held liable for ensuring that these
requirements and services are provided correctly
or timeously or at all, nor the accuracy of any
information or any lack of information relating
to such requirements and/or services.
Susan's Travel cc will undertake to endeavour to
provide the services required by the customer,
but in the event of cancellation of the booking
for any reason whatsoever, partially or in full,
by or on behalf of you, Susan's Travel cc
reserve the right to claim the services,
administration, communication and cancellation
charges which will inter alia depend on the
debits Susan's Travel cc receive from its
suppliers. Failure to cancel will result in the
total booking cost being payable. Susan's Travel
cc reserves the right to discontinue and
summarily cancel any agreement in respect of
which payment has fallen in arrears, and in the
event of this right being exercised, the full
balance still owing shall immediately become due
and payable on demand. Any bookings cancelled
after confirmation may be subject to a
cancellation fee. These vary from Third Party
Service Provider to Third Party Service Provider
and should be verified at the time of booking.
Susan's Travel cc will apply for the refund on
your behalf however Susan's Travel cc is not
responsible should this application be denied
for any reason.
Verification of Travellers' Names and Travel
It is important that you provide Susan's Travel
cc with the travellers' names as per the
travellers' passports. Failure to do so could
result in denied boarding or deportation. Please
confirm that all of the travel arrangements,
itinerary details and documents are correct.
Once documents have been issued changes could
incur financial penalties imposed by the service
provider(s) and these will be payable by you.
Passports, Visas & Health - It is entirely your
duty to ensure that all passports and visas are
current, valid, obtained on time and will be
valid for six months to one year after your
return to home country and that any
vaccinations, inoculations, prophylactic (e.g.
for malaria) and the like, where required, have
been obtained. Please check the requirements
with Susan's Travel cc before travelling.
Susan's Travel cc will endeavour to assist you
but such assistance will be at Susan's Travel cc
discretion and you acknowledge that in doing so,
Susan's Travel cc is not assuming any obligation
or liability and you indemnify Susan's Travel cc
against any consequences of non-compliance. It
is your duty to familiarise yourself with the
inherent dangers of and mental and/or physical
condition required for your proposed travel
Susan's Travel cc cannot be held responsible
Denial of your visa application for any reason;
Delay of issuance of your visa by the consulate;
Loss of your passport(s) by the consulate and/or
Change in visa costs and requirements;
Financial losses incurred as a result of a visa
application being denied;
Please note that a visa does not guarantee entry
to any given country at point of entry.
Malaria and other Tropical Diseases: WARNING
Certain parts covered by your itinerary may be
areas where there is a high-risk of malaria and
other tropical diseases. We strongly recommend
that the necessary precautions be taken in this
regard and recommend that you check with your
medical practitioner before departure or a
medical practitioner well versed in tropical
diseases immediately upon your arrival in Africa
or any other tropical or sub-tropical
destination. If you have not done so prior to
departure, it is imperative you do so upon your
Other Documents
Other documents that may be required for your
journey are your identity document, an
international driver's license, inoculation
certificates and hotel, car and tour vouchers.
Please ensure that you check all of these prior
to your departure.
Airline tickets presented for refund are subject
to delays of approximately 8 weeks but could
take longer. Susan's Travel cc is unable to
refund monies before receipt of funds from the
relevant Third Party Service Providers. All
refunds are subject to a 10% administration fee,
which is calculated on the value of the ticket
submitted for refund or the amount of the refund
claimed, whichever is the larger amount. This
fee is over and above any cancellation fee which
may be charged by the Third Party Service
Provider to whom the refund is submitted.
Refunds by the Third Party Service Provider will
be subject to their terms and conditions.
Foreign Currency
This may be purchased up to 60 days prior to
departure. You can place your foreign exchange
order with your Susan's Travel cc consultant.
Foreign exchange regulation compliance is your
exclusive duty. This will apply especially when
you instruct Susan's Travel cc to make and pay
for travel arrangements on the Internet.
Subject to statutory constraints or compliance
with an order of court, Susan's Travel cc
undertakes to deal with all your information of
a personal nature on a strictly confidential
Internet Bookings
If you request or instruct Susan's Travel cc to
do bookings via the Internet, you irrevocably
authorise Susan's Travel cc to do the following
on your behalf (1) make any selections of and
for the booking (2) make payments and (3) accept
booking conditions.
Please reconfirm all forward and onward travel
arrangements (including domestic connecting
flights required upon your return) 72 hours
prior to departure. Failure to do so could
result in the cancellation of your journey.
You must be ready to show your identity document
and that of each member of your party and
possibly your credit card at the check-in
counter of the airline concerned.
Important Notes
Airlines reserve the right to withdraw airfares
without notice. We cannot guarantee airfares and
airport taxes until paid in full and the air
tickets have been issued. Certain destinations
may also require a departure tax which is
payable locally upon departure. These are not
included in the pricing quoted. Prices are
subject to change without notice until payment
has been received in full, whether a reservation
has been made or not. By accepting this
confirmation and offering payment therefore it
will be deemed that you have read, understood
and accept our terms and conditions.
Bookings Online (on the Susan's Travel cc
website: www.susanstravel.co.za / www.skispecialists.co.za)
Intellectual Property
The websites www.susanstravel.co.za / www.skispecialists.co.za are owned by
Susan's Travel cc and the domain names are
registered in the name of Susan's Travel cc. All
intellectual property rights in and to the
aforementioned vests in the owners as indicated.
None of the content or data found on this site
may be reproduced, sold, transferred, or
modified without the express written permission
of Susan's Travel cc.
Applicable Law
Please note that the use of the website is
subject to the STC and specifically subject to
South African law and the jurisdiction of South
African courts.
Access and Use
Access to and use of the website is entirely at
the user's risk.
Susan's Travel cc may discontinue or suspend the
website at any time without notice, and it may
block, terminate or suspend any user's access at
any time for any reason in its sole discretion,
even if access continues to be allowed to
Links to other websites
There are links on this website which allows a
user to visit the sites of third parties.
Neither these sites nor the companies to whom
they belong are controlled by Susan's Travel cc
and Susan's Travel cc makes no representations
and gives no warranties concerning the
information provided or made available on such
sites nor the quality or acceptability of the
products or services offered by any persons or
entities referenced in any such sites. Susan's
Travel cc has not tested and makes no
representations regarding the correctness,
performance or quality of any software found at
any such sites. You should research and assess
the risks which may be involved in accessing and
using any software on the Internet before using
it. You are deemed to indemnify Susan's Travel
cc against any claims for loss or damage arising
from your use of or of information gained from
or from accessing any such linked sites.
Susan's Travel cc may make future changes,
deletions or modifications to such terms and
conditions, information, graphics, products,
features, functionality, services, and links at
any time without notice and your subsequent
viewing or use of this website will constitute
your agreement to the changes, deletions and
Methods of Payment and Payment Terms
See STC.
Interpretation, Law Applicable and
Words implying the singular, shall include the
plural and vice versa, words importing one
gender shall include any other and reference to
natural persons shall include legal entities and
vice versa. This agreement is governed by South
African Law. The Parties hereby consent to the
jurisdiction of the appropriate Magistrate's
Court in regard to any action and/or proceedings
based on/or arising from these Standard
Conditions of Business. This document reflects
the only and full agreement between you and
Susan's Travel cc and there exist no other
terms, conditions, warranties, representations,
guarantees, promises, undertaking or inducements
of any nature whatsoever (whether verbal,
written or electronic) regulating the
relationship and you acknowledge that you have
not relied on any matter or thing stated on
behalf of Susan's Travel cc or otherwise that is
not included herein. No variation and/or
extension thereof shall be valid unless agreed
to both by the Parties in writing. In the event
of a clash and/or uncertainty in meaning and/or
interpretation between this and any other
document issued by Susan's Travel cc, this
document will always have preference. You will
be liable for all legal fees on an attorney and
own client scale in the event that Susan's
Travel cc has to engage a lawyer to enforce or
defend any of its rights or otherwise.
Download a simplified/abbreviated version of our Terms and Conditions


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