Budgeting for a Small Business

Terry Dickey


Bibliographic record and links to related information available from the Library of Congress catalog
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INTRODUCTION

CHAPTER ONE     WHY BUSINESSES PLAN
   Planning and Survival
   Planning and Business Success
   How Planning Helps


CHAPTER TWO   PLANNING AND SMALL BUSINESS GROWTH
   The Stages of Small Business Growth
   The Start-up Firm
   The Surviving Firm
   The Established Firm
   The Expanding Firm
   The Seeking Firm

CHAPTER THREE PLANNING FUNDAMENTALS
   The Basics
   Small Business Is Not Big Business
   The Basic Equation
   Four Ways to Explain Your Plan
   Planning Philosophies
   Know Which Hairs to Split
   The Small Business Planning Cycle

CHAPTER FOUR HOW TO BUILD A PERSONAL PLAN
   A Mirror Image
   Why Are You in Business
   Necessity and Survival
   Opportunity and Income
   Personality and the Chase
   Six Important Questions
   How to Create a Personal Spending Plan

CHAPTER FIVE    HOW TO BUILD A STRATEGIC PLAN
   Locate the Blanks
   The Mission Statement
   Analyzing the External Environment
   Analyzing Internal Capabilities
   Putting It All Together

CHAPTER SIX   SETTING GOALS AND ACHIEVING PLANS
   Setting Goals Is the First Step
   Drafting Annual Goals
   Breaking Free From Goal Imprisonment

CHAPTER SEVEN  PROJECTING FINANCIAL STATEMENTS
   Pulling It All Together
   So You Want to Build a Model
   Accounting System Review
   What's Next

CHAPTER EIGHT HOW TO BUDGET SALES
   Accuracy Is Important
   Step 1: Learn What Everyone Else Already Knows
   Step 2: Find Out What Only You Know
   Step 3: Isolate the Determinants of Sales
   Step 4: Develop a Workable Sales Philosophy
   Step 5: Adjust for Seasonality and Maturity
   Step 6: Adjust for Unit Prices
   Step 7: Put It All Together

CHAPTER NINE  HOW TO BUDGET COST OF SALES
   The First Expense You Pay
   Accounting Overview
   Different Ways to Plan Cost of Sales

CHAPTER TEN   HOW TO BUDGET LABOR EXPENSE
   Labor Planning Deserves Careful Attention
   Decision #l: What Does This Business Need
   Decision #2: What Are You Paying For
   Decision #3: How Will You Capture It
   Decision #4: How Will You Calculate It
   Decision #5: Wage and Salary Adjustments
   Labor Planning Tips

CHAPTER ELEVEN  HOW TO BUDGET OTHER EXPENSES
   Other Expenses
   Tax and Interest

CHAPTER TWELVE  DEPRECIATION EXPENSE AND CAPITAL PLANS
   A Bit More Complex
   Accounting Overview
   Minimum Information You Will Need
   How to Create a Capital Plan

CHAPTER THIRTEEN   BALANCE SHEET PLANS
   Balance Sheets Solve Problems
   What Is a Balance Sheet
   Working Capital Plans
   Working Capital: Inventory
   Working Capital: Accounts Receivable
   Working Capital: Accounts Payable
   Working Capital: Refinements
   Planning the Rest of the Balance Sheet

CHAPTER FOURTEEN CASH FLOW PLANS
   It Is Difficult to Have Enough Cash
   The Cash Flow Map
   What Can Sometimes Go Wrong
   What Will Always Go Wrong
   How to Build a Cash Flow Statement
   The Final Step: A Financing Plan
   Calculation Overview

CHAPTER FIFTEEN  EFFECTIVE PLANNING WITH A MANAGEMENT TEAM
   Involve Your Team
   Step 1: Create a Timetable
   Step 2: Decide Who Does What
   Step 3: Clearly Communicate Your Expectations
   Step 4: A Simple Spreadsheet Template
   Step 5: Train Your Team
   Step 6: Hold Budget Reviews
   Step 7: Make the Inevitable Adjustments
   How Is as Important as Why


CHAPTER SIXTEEN  USING PLANS TO IMPROVE CONTROL
   Keeping the Benefits
   Keep the Payoff Coming
   Using Multiple Plans
   Forecasts
   Feed the Wizard
   Final Thoughts

BIBLIOGRAPHY
   Other Items

ABOUT THE AUTHOR