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Business Plan For Car Wash: Busy Bee Car Centre Add in library

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Question:

Describe about the Business Plan for Busy Bee Car Wash Centre?
 
 

Answer:

Executive Summary

Busy Bee Car Centre is a well established car serving business in town and it has a plan to serve the people with hand car wash and detailing in Bronte as there is not any specific business that offer such business in that location. The company will provide different range of service to customers related to cars or vehicles. On the other hand, the particular study has focused on conducting industry analysis by using Porter’s five forces model. Moreover, the business focused on the sales and revenue that they can generate in the period of five years from the proposed business. The market analysis has been conducted to know the feasibility of the selected market for running the business of hand car wash and detailing. The market segmentation has been done to target the potential customer that can increase the earnings and sales of the business. The marketing plan has been outlined and also the company structure to have clear idea about the management of Busy Bee Car Centre. Further, operational plan has been mentioned followed by financial projections taking account of income statement, balance sheet, cash flow and loan.

Company Description

Busy Bee Car Centre is a well known hand car wash which is located in Bronte, Sydney, Australia. The car wash business will be effectively involved in the business of car repair for over 12 years. Therefore, in order to penetrate in the market, the owner that is John Hayden has decided to enter into the car washing zone and detailing to provide better service to customers in maintaining their vehicles. It has also been seen that since past three years the profit of the business is decreasing which is affecting the business and growth. Moreover, the competitors have risen in that area which is one of the reasons that Busy Bee has decided to start hand car wash business for gaining competitive edge. Busy Bee will be engaged in delivering services such as interior car cleaning, exterior car cleaning and detailing. The owner has such taken decision as there are no any true rivals that provide superior quality service at affordable price. Therefore, entering into the new business will not help in increasing profit margin but also increase in the market share (Abrams, 2010).

1.1 Objectives of Busy Bee Car Centre

  • To gain high profit margin and revenue
  • To be regarded as a best car wash and detail service business in Bronte
  • To provide quality service at reasonable cost to customers
  • To expand business in two location after successful year
  • To engage productive and efficient employees

1.2 Mission of Busy Bee Car Centre

The mission of Busy Bee is to deliver superior and excellent washing and detail service all the time to the car owners. The employees will be treated with respect and dignity in order to provide productive customer service.

2. Industry Analysis

The service of Car Wash and Detailing in Australia has seen a significant growth in last five years which is helping the car wash business to generate better income and profit. However, in spite of growth in the service, the market share has not been up to the mark but instead there is predication by market analyst that higher revenue will be generated along with market share in coming three to four years. On the other hand, it is evident that sale of the car has tremendously increased over the years and due to pollution people are not able to clean their car by their own (Bird, 2010). Moreover, they do not know the right technique to wash and detail the car. Therefore, there is huge opportunity for the Busy Bee Car Centre to provide service with car washing and detailing. Apart from that, it has also been known, since 1999, the car washing business has shown reasonable growth in comparison to home wash.

Years

Car Wash

Home Wash

1999

55.1%

44.5%

2002

57.0%

43.0%

2005

62.0%

38.0%

2008

65.6%

34.4%

2011

71.3%

31.8%


Table 1: Comparison in growth of car wash service with home wash

Figure1: Car Wash and Home Wash Growth

It can be understood from the above figure that Car Wash and Detailing service industry is growing at a good pace in Australia and it provide number of opportunity to the people to have a car wash business and earn a reasonable profit margin. The particular industry can be further understood by Porter’s Five Forces Model.

Industry Rivalry: The intense competition in the industry can pose significant challenges to the business. However, Busy Bee Car Centre has found that in the selected location there are no true competitors that can pose threat to their car wash and detail service business. Apart from that, it has been also taken in account that presence of small competitors that hold automatic car wash machine can disturb the operation and their growth (Finch, 2010). Therefore, in order to be ahead, Busy Bee may have to provide timely and quick service with high quality.

Threat of substitutes: As the owner of the Busy Bee Car Centre decided to clean the car manually than the presence of automatic car washing machine by small business in the area can take away the opportunity of Busy Bee to earn higher profit or price rising ability (Boone, 2012). Thus, Busy Bee has to remain aware about such substitute in order to conduct their operation in effective way.

Bargaining power of buyers: The availability of many car washing centres can provide power to the buyers to have their impact on the prices (Dess, 2012). However, it is known that there is no or less car washing and detailing service in Bronte which means that buyers may not have advantage to negotiate on the price that will be charged for the provided service. Therefore, it is a positive sign for Busy Bee to fix the price for service that can not only help in increasing profit margin but also will help in increasing customer circle.

Bargaining power of suppliers: If suppliers have the bargaining power than it can lower down the profit level of any business. Therefore, it has been seen that as the Busy Bee business is in the market for over long time thus, they have better relationship with the suppliers for receiving car equipments, cleaning materials, etc (Gandellini, Pezzi and Venanzi, 2012). Thus, it can be understood that Busy Bee does not have to worry about the suppliers. Moreover, the business has to provide right pay to the suppliers in order to gain higher benefit from them.

Barriers to entry: It is evident that the rise in the industry of cash wash and detailing has provided large benefit to the business owner or sole proprietors to enter into the particular industry as the industry ensure good return on investment (Marburger, 2012). Therefore, it can be a possible threat for Busy Bee in future. Therefore, Busy Bee may have to continuously upgrade their service so that they can hold their loyal customers and market with higher efficiency.

3. Market Analysis

The owner of Busy Bee has counted on Bronte for starting the proposed business as the selected market will ensure large benefit for the success of the business. Moreover, in the selected location, around 42% of the households earn approx $73000 annually. Therefore, many people in that location owns car and also lease cars and they have great value for their cars and its look.

3.1. Market Segmentation

Busy Bee Car Centre divides their customers on the basis of car ownership. Further, in order more clear picture, the market has been segmented as:

Owners of new car: The people that owns a brand new car mostly likes to have a hand car washing service. Therefore, in Bronte, there are about 33% of people that has brand new cars. Thus, in order to maintain the look and details of the car, the owners will prefer to visit the Busy Bee for hand car washing instead of going for machine car washing (Tsiotsou and Goldsmith, 2012).

Owners of older luxury Cars: This particular group of people has been targeted as they can be holding high end luxury cars from many years or they may not be able to pay for the expenses of latest luxury cars (Mooradian, Matzler and Ring, 2012). Therefore, in order to keep their cars in good condition and look, the owners may take their cars to Busy Bee for washing and detailing so that they can have relaxed driving and feel good about their vehicles.

Owners of sport car: The owner of sport cars normally belongs to middle age or younger group people and they want to keep their car brand new as the costs of sports car are too expensive. Therefore, in order to maintain the shine and details, the owners may prefer to have hand car washing and cleaning as they have a view that machine car wash can scratch their car which will be costly for them to maintain it further.

Lifetime Owners: It has been known that many people possess cars for more than five years and women are most in owning cars for such long period (Hughes, 2012). Thus, they are connected as a friend with their cars and also it may be difficult for them to own a new car. Therefore, they may prefer to bring their vehicles to Busy Bee occasionally so that they can keep their car dirt free and presentable look.

Dealerships: The used and new car dealership can be effective for the Busy Bee to generate better profit and earnings from the car dealerships. It has been studied that within three and half miles of selected location, there are six car dealerships and they usually prefers outside car wash services for detailing the cars before it can be taken up for the sale purpose (Gandellini, Pezzi and Venanzi, 2012). Thus, it is an advantageous for the Busy Bee Car Centre to build strong relationship with car dealerships so that many cars can be brought into the car station for hand washing and detailing.

Local Businesses: It has been found by the marketer of Busy Bee that there are some local businesses that hold small vans and fleets of cars. Therefore, focus is also on that group as they seek cleaning of their vehicles in order to maintain the image of their business (Nielsen, 2011). Moreover, the local businesses looks for cost effective therefore, Busy Bee will offer them service at reasonable cost so that they visit on regular basis.

Options

Car Owners

New Car Owners

33%

Sports Car Owners

12%

Older Luxury Car Owners

35%

Lifetime Owners

39%

Used and New car Dealership

5%


Table 2: Market Analysis of Car Owners

Figure 2: Market Analysis of Bronte

4. Marketing Plan

In order to generate higher benefit from the proposed business, the owner of Busy Bee has to build effective marketing plan.

Situation Analysis: SWOT analysis is effective for understanding the current situation. The strength of Busy Bee is there long association with their car service business whereas there weakness is low market share (Nielsen, 2011). On the other hand, Busy Bee has opportunity to serve the people with hand car wash and detailing service in Bronte as such service is very negligible in that area. The possible threats are small business that offers automatic car wash service. Overall, the market of Bronte will be beneficial in gaining targeted customers (Pandey, 2012).

Pricing Strategy: Busy Bee has to align the strategy of pricing and positioning in order to gain higher benefit from the market. The price should not be charged too low as it may dissuade the customers and not also too high as customers may not turn up for the service (Liozu and Hinterhuber, 2012). Therefore, the business may need to charge price as per the competitive price so that customer do not feel cheated. Moreover, it can help Busy Bee to position them strongly in the market.

Forecasting Sale: The management of Busy Bee has to predict the sale that can be generated from the hand car wash and detail service from Bronte. The forecasting will help in preparing the budget that will be required for financing and arranging personnel that can provide best service to arriving customers (KumarSharma and Sharma, 2012). It has been assumed that Busy Bee will be able to make sale of total $200500 in first year which will gradually improve in next year.

Service

Year1

Year 2

Year 3

Full Wash

22%

31%

35%

Interior Clean

8%

13%

18%

Exterior Wash

17%

26%

30%

Business Fleet Washes

11%

16%

19%

End User Detail

12%

24%

27%

Car Dealership Detail

30%

36%

42%


Table 3: Sales Forecast in three consecutive years

Promotion: On the other hand, in order to reach out to large customer group, Busy Bee has to adopt effective promotion technique. The business can use placing banners and hoardings at different places of Bronte so that most of the customers can become aware about the Busy Bee and its services. This will help in promoting the business and it will also help in increasing sales and generating expected sales and income (Melanthiou, 2012).

Engaging Employee: Busy Bee may need to hire people that are capable and efficient enough to provide service of hand car wash and detailing to the customers. The efficient employee will help in growing the business (Furnham, 2012). Therefore, for each service the management of the company can hire different personnel so that quick service can be delivered with quality.

Service

No. Of Employees

Full Wash

5

Interior Clean

3

Exterior Wash

2

Business Fleet Washes

2

End User Detail

3

Car Dealership Detail

6


Table 4: Engagement of Employee with services

5. Management Team and Company Structure

It is known that car washing normally considered as seasonal business which has a high peak during the warm summer month. Therefore, Busy Bee Car Centre will be requiring both part time and temporary team for the managing the operations of hand car wash and detailing. Apart from that, company will be focusing on hiring five full time cash wash service and around three detail specialist so that best and quality service can be provided to the customers (Heagney, 2012). On the other hand, the two full time car wash specialists will be hired so that they can monitor the work of other workers so that they can provide assistance and training to improve their performance and service. The car wash specialist provides training to workers on used or old cars so that they may know which corner to clean and which part they should avoid (Hajro, 2012). Apart from that, the company will appoint one administrative assistant that will help and assist the owner of Busy Bee with the paperwork and the appointed person will act as a receptionist to provide details to the customers about the services and charges.

Figure 3: Company Structure of Busy Bee Car Centre

6. Operation Plan

Location: Busy Bee Car Centre will be located at the centre of Bronte so that it can be easily accessed by the customers and they do not find any difficulty. Moreover, the sign board will be placed so that customers can know the location of the company (Lambin and Schuiling, 2012). On the other hand, the building for operation will have the capacity to clean about four cars at one time which will provide quick service to the car owners.

Supply and Inventory Management: In order to place all the required resources and equipment for cleaning and detailing the cars, the company has to arrange materials via suppliers so that the business does not fall short. The resources such as water spray gun, speedway car cleaning, car wash pipe, microfiber car duster, etc can be arranged in required quantity by the suppliers (Mackay and Wilmshurst, 2012). Therefore, having strong bonding with suppliers can help company to negotiate. On the other hand, the business may need to remove that entire inventory that is unproductive or that can affect sales.

Hiring Efficient Employee: The different worker has to take up assigned role so that work can be aligned. The car washers has to completely involve in washing car only whereas detail specialist has to be involved only in car detailing work in order to provide satisfactory service to customers (McDaniel and Gates, 2012). On the other hand, accountant to be involved in accounting work and administrative staff has to be involved with their part. Therefore, higher productivity can be generated and better working environment can be developed.

Set Timelines: The management of Busy Bee has to set time for each group member to clean and wash the car within the specified time. Therefore, for one car time can be fixed to maximum 30 minutes. On the other hand, for detailing part, time can be approx 1 hour if there is no any big issue and if there is then time can be extended. Therefore, it makes the employees to remain focus and concentrate on work for higher productivity (Melanthiou, 2012).

Set Performance Indicators: The management many need to set performance indicators so that performance of the employees can be assessed along with overall performance of the Busy Bee. Therefore, for hand car wash and detailing work, the management can allot 15 cars that need to be cleaned by the workers (Mooradian, Matzler and Ring, 2012). On the other hand, fixing monthly sales target will be good indicator to measure the performance of the Busy Bee Car Centre.

 

7. Product Design and Development Plan

Stages

Month 1

Month 2

Month 2-3

Month 4

Month 4-5

Month 6

Follow up on press release

·          

 

 

 

 

 

Press Release

·          

·          

 

 

 

 

Distribution of flyers

 

·          

 

 

 

 

Commencement for business

 

·          

·          

 

 

 

Hiring of administrative staff

 

 

·          

 

 

 

Hiring of staff for car wash service

 

 

·          

·          

 

 

Converting Premises

 

 

 

·          

 

 

Signing of Rental Contract

 

 

 

 

·          

 

Completion of Business Plan

 

 

 

 

 

·          


Table 5: Product/Business Design Plan

Stages

Week 1

Week 2-4

Week 5

Week 5-6

Week 7

Week 8

Idea Generation

·          

 

 

 

 

 

Idea Screening

 

·          

 

 

 

 

Concept Development and Testing

 

·          

·          

 

 

 

Market Strategy Development

 

 

·          

·          

 

 

Business Analysis

 

 

 

·          

·          

 

Test Marketing

 

 

 

 

·          

 

Commercialization

 

 

 

 

 

·          


Table 6: Product Development Plan

 

8. Financial Projections

8.1 Profit and Loss Projections

Year-by-year profit and loss assumptions

 

 

 

 

 

 

 

 

 

Year 1

Year 2

Year 3

Year 4

Year 5

 

Annual cumulative price (revenue) increase

-

2.00%

3.50%

4.00%

6.00%

 

Annual cumulative inflation (expense) increase

-

2.00%

3.50%

4.00%

6.00%

 

Interest rate on ending cash balance

0.50%

0.50%

0.50%

0.50%

0.50%

 

 

 

Year 1

Year 2

Year 3

Year 4

Year 5

Revenue

 

 

 

 

 

 

 

Gross revenue

$2,00,500

$2,04,510

$2,11,668

$2,20,135

$2,33,343

 

Cost of goods sold

17,300

17,646

18,264

18,994

20,134

 

Gross margin

$1,83,200

$1,86,864

$1,93,404

$2,01,140

$2,13,209

 

 

 

 

 

 

 

 

Other revenue [source]

$0

$0

$10,000

$0

$0

 

Interest income

$1,000

$0

$0

$0

$0

 

Total revenue

$1,84,200

$1,86,864

$2,03,404

$2,01,140

$2,13,209

 

 

 

 

 

 

 

Operating expenses

 

 

 

 

 

 

 

Sales and marketing

$25,000

$25,500

$26,393

$27,448

$29,095

 

Payroll and payroll taxes

32,000

$32,640

$33,782

$35,134

$37,242

 

Depreciation

27,000

30,192

30,636

30,784

31,376

 

Insurance

23,000

$23,460

$24,281

$25,252

$26,767

 

Maintenance, repair, and overhaul

10,000

10,710

10,868

10,920

11,130

 

Utilities

12,000

$12,240

$12,668

$13,175

$13,966

 

Property taxes

15,000

$15,300

$15,836

$16,469

$17,457

 

Administrative fees

14,500

$14,790

$15,308

$15,920

$16,875

 

Other

3,000

$3,060

$3,167

$3,294

$3,491

 

Total operating expenses

$1,61,500

$1,67,892

$1,72,938

$1,78,396

$1,87,400

 

 

 

 

 

 

 

Operating income

 

$22,700

$18,972

$30,466

$22,744

$25,809

 

 

 

 

 

 

 

 

Interest expense on long-term debt

3,433

2,740

2,013

1,250

449

 

 

 

 

 

 

 

Operating income before other items

 

$19,267

$16,232

$28,453

$21,494

$25,360

 

 

 

 

 

 

 

 

Loss (gain) on sale of assets

0

0

1,000

0

0

 

Other unusual expenses (income)

0

0

0

0

0

 

 

 

 

 

 

 

Earnings before taxes

 

$19,267

$16,232

$29,453

$21,494

$25,360

 

 

 

 

 

 

 

Taxes on income

 

5,780

4,870

8,836

6,448

7,608

 

 

 

 

 

 

 

Net income (loss)

 

$13,487

$11,362

$20,617

$15,046

$17,752

 

 

 

 

 

 

 


8.2 Balance Sheet

Assets

 

Initial balance

Year 1

Year 2

Year 3

Year 4

Year 5

 

Cash and short-term investments

$30,500

$81,142

$1,32,378

$1,69,554

$2,15,367

$2,65,752

 

Accounts receivable

2,500

2,500

2,500

2,500

2,500

2,500

 

Total inventory

23,500

23,500

23,500

23,500

23,500

23,500

 

Prepaid expenses

0

0

0

0

0

0

 

Deferred income tax

0

0

0

0

0

0

 

Other current assets

5,000

5,000

5,000

5,000

5,000

5,000

 

Total current assets

$61,500

$1,12,142

$1,63,378

$2,00,554

$2,46,367

$2,96,752

 

 

 

 

 

 

 

 

 

Buildings

$78,000

$78,000

$78,000

$78,000

$78,000

$78,000

 

Land

86,000

86,000

86,000

86,000

86,000

86,000

 

Capital improvements

0

0

0

0

0

0

 

Machinery and equipment

70,000

70,000

70,000

70,000

70,000

70,000

 

Less: Accumulated depreciation expense

0

27,000

57,192

87,828

1,18,612

1,49,988

 

Net property/equipment

$2,34,000

$2,07,000

$1,76,808

$1,46,172

$1,15,388

$84,012

 

 

 

 

 

 

 

 

 

Goodwill

$0

$0

$0

$0

$0

$0

 

Deferred income tax

0

0

0

0

0

0

 

Long-term investments

0

0

0

0

0

0

 

Deposits

0

0

0

0

0

0

 

Other long-term assets

0

0

0

0

0

0

 

Total assets

$2,95,500

$3,19,142

$3,40,186

$3,46,726

$3,61,755

$3,80,764

 

 

 

 

 

 

 

 

Liabilities

 

Initial balance

Year 1

Year 2

Year 3

Year 4

Year 5

 

Accounts payable

$2,500

$2,500

$3,000

$3,000

$1,500

$1,500

 

Accrued expenses

0

0

0

0

0

0

 

Notes payable/short-term debt

0

0

0

0

0

0

 

Capital leases

0

0

0

0

0

0

 

Other current liabilities

100

100

100

100

100

100

 

Total current liabilities

$2,600

$2,600

$3,100

$3,100

$1,600

$1,600

 

 

 

 

 

 

 

 

 

Long-term debt from loan payment calculator

$63,000

$56,655

$50,310

$35,440

$16,933

$0

 

Other long-term debt

$81,000

$97,500

$1,13,027

$1,14,820

$1,34,810

$1,53,000

 

Total debt

$1,46,600

$1,56,755

$1,66,437

$1,53,360

$1,53,343

$1,54,600

 

 

 

 

 

 

 

 

 

Other liabilities

0

0

0

0

0

0

 

 

 

 

 

 

 

 

 

Total liabilities

$65,600

$59,255

$53,410

$38,540

$18,533

$1,600

 

 

 

 

 

 

 

 

Equity

 

Initial balance

Year 1

Year 2

Year 3

Year 4

Year 5

 

Owner's equity (common)

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

 

Paid-in capital

2,50,000

2,50,000

2,50,000

2,50,000

2,50,000

2,50,000

 

Preferred equity

0

0

0

0

0

0

 

Retained earnings

0

13,487

24,849

45,466

60,512

78,264

 

Total equity

$3,00,000

$3,13,487

$3,24,849

$3,45,466

$3,60,512

$3,78,264

 

 

 

 

 

 

 

 

 

Total liabilities and equity

$3,65,600

$3,72,742

$3,78,259

$3,84,006

$3,79,045

$3,79,864

 

 

 

 

 

 

 

 

 

 

8.3 Cash Flow Projections

 

 

Year 1

Year 2

Year 3

Year 4

Year 5

Total

Operating activities

 

 

 

 

 

 

 

 

Net income

$13,487

$11,362

$20,617

$15,046

$17,752

$78,264

 

Depreciation

27,000

30,192

30,636

30,784

31,376

1,49,988

 

Accounts receivable

0

0

0

0

0

0

 

Inventories

0

0

0

0

0

0

 

Accounts payable

0

500

0

-1,500

0

-1,000

 

Amortization

0

0

0

0

0

0

 

Other liabilities

0

0

0

0

0

0

 

Other operating cash flow items

0

0

0

0

0

0

 

Total operating activities

$40,487

$42,054

$51,253

$44,330

$49,128

$2,27,252

 

 

 

 

 

 

 

 

Investing activities

 

 

 

 

 

 

 

 

Capital expenditures

$0

$0

$0

$0

$0

$0

 

Acquisition of business

0

0

0

0

0

0

 

Sale of fixed assets

$0

$0

($1,000)

$0

$0

-1,000

 

Other investing cash flow items

0

0

0

0

0

0

 

Total investing activities

$0

$0

($1,000)

$0

$0

($1,000)

 

 

 

 

 

 

 

 

Financing activities

 

 

 

 

 

 

 

 

Long-term debt/financing

$10,155

$9,182

($13,077)

$1,483

$1,257

$9,000

 

Preferred stock

0

0

0

0

0

0

 

Total cash dividends paid

0

0

0

0

0

0

 

Common stock

0

0

0

0

0

0

 

Other financing cash flow items

0

0

0

0

0

0

 

Total financing activities

$10,155

$9,182

($13,077)

$1,483

$1,257

$9,000

 

 

 

 

 

 

 

 

Cumulative cash flow

 

$50,642

$51,236

$37,176

$45,813

$50,385

$2,35,252

 

 

 

 

 

 

 

 

Beginning cash balance

 

$30,500

$81,142

$1,32,378

$1,69,554

$2,15,367

 

Ending cash balance

 

$81,142

$1,32,378

$1,69,554

$2,15,367

$2,65,752

 

 

 

8.4 Loan Payment

Annual interest rate

5.0%

Monthly rate

0.41%

Loan amount

$76,500

Term of loan (months)

60

Payment

($1,439.76)

 

1

$76,500

($1,128)

($312)

($1,440)

2

75,372

-1,133

-307

($1,440)

3

74,239

-1,137

-302

($1,440)

4

73,102

-1,142

-298

($1,440)

5

71,960

-1,147

-293

($1,440)

6

70,813

-1,151

-289

($1,440)

7

69,662

-1,156

-284

($1,440)

8

68,506

-1,161

-279

($1,440)

9

67,346

-1,165

-274

($1,440)

10

66,180

-1,170

-270

($1,440)

11

65,010

-1,175

-265

($1,440)

12

63,835

-1,180

-260

($1,440)

13

62,655

-1,184

-255

($1,440)

14

61,471

-1,189

-250

($1,440)

15

60,282

-1,194

-246

($1,440)

16

59,087

-1,199

-241

($1,440)

17

57,888

-1,204

-236

($1,440)

18

56,685

-1,209

-231

($1,440)

19

55,476

-1,214

-226

($1,440)

20

54,262

-1,219

-221

($1,440)

21

53,043

-1,224

-216

($1,440)

22

51,820

-1,229

-211

($1,440)

23

50,591

-1,234

-206

($1,440)

24

49,357

-1,239

-201

($1,440)

25

48,119

-1,244

-196

($1,440)

26

46,875

-1,249

-191

($1,440)

27

45,626

-1,254

-186

($1,440)

28

44,372

-1,259

-181

($1,440)

29

43,113

-1,264

-176

($1,440)

30

41,849

-1,269

-170

($1,440)

31

40,580

-1,274

-165

($1,440)

32

39,305

-1,280

-160

($1,440)

33

38,026

-1,285

-155

($1,440)

34

36,741

-1,290

-150

($1,440)

35

35,451

-1,295

-144

($1,440)

36

34,156

-1,301

-139

($1,440)

37

32,855

-1,306

-134

($1,440)

38

31,549

-1,311

-129

($1,440)

39

30,238

-1,317

-123

($1,440)

40

28,921

-1,322

-118

($1,440)

41

27,599

-1,327

-112

($1,440)

42

26,272

-1,333

-107

($1,440)

43

24,939

-1,338

-102

($1,440)

44

23,601

-1,344

-96

($1,440)

45

22,258

-1,349

-91

($1,440)

46

20,908

-1,355

-85

($1,440)

47

19,554

-1,360

-80

($1,440)

48

18,194

-1,366

-74

($1,440)

49

16,828

-1,371

-69

($1,440)

50

15,457

-1,377

-63

($1,440)

51

14,080

-1,382

-57

($1,440)

52

12,698

-1,388

-52

($1,440)

53

11,310

-1,394

-46

($1,440)

54

9,916

-1,399

-40

($1,440)

55

8,517

-1,405

-35

($1,440)

56

7,112

-1,411

-29

($1,440)

57

5,701

-1,417

-23

($1,440)

58

4,284

-1,422

-17

($1,440)

59

2,862

-1,428

-12

($1,440)

60

1,434

-1,434

-6

($1,440)

61

0

0

-0

$0

62

0

0

-0

$0

63

0

0

-0

$0

 

 

References

Abrams, R. (2010). Successful business plan. Palo Alto, Calif.: The Planning Shop.

Bird, P. (2010). Write the perfect business plan. London: Teach Yourself.

Boone, L. (2012). Contemporary marketing, 2013 update. [s.l.]: Cengage learning custom p.

Brennan, R. and Brennan, R. (2008). Contemporary strategic marketing. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan.

Cones, J. (2010). Business plans for filmmakers. Carbondale: Southern Illinois University Press.

Dess, G. (2012). Strategic management. New York: McGraw-Hill/Irwin.

Finch, B. (2010). How to write a business plan. London: Kogan Page.

Furnham, A. (2012). The engaging manager. New York: Macmillan.

Gandellini, G., Pezzi, A. and Venanzi, D. (2012). Strategy for Action - I. Milano: Springer Milan.

Hajro, A. (2012). Multinational Teams: How Team Interactions Mediate Between Cultural Differences and Team Performance. Academy of Management Proceedings, 2012(1), pp.1-1.

Heagney, J. (2012). Fundamentals of project management. New York: American Management Association.

Hughes, A. (2012). Strategic database marketing. New York: McGraw-Hill.

KumarSharma, S. and Sharma, V. (2012). Comparative Analysis of Machine Learning Techniques in Sale Forecasting. International Journal of Computer Applications, 53(6), pp.51-54.

Lambin, J. and Schuiling, I. (2012). Market-driven management. Houndmills, Basingstoke: Palgrave Macmillan.

Liozu, S. and Hinterhuber, A. (2012). Industrial product pricing: a valueâ€Âbased approach. Journal of Business Strategy, 33(4), pp.28-39.

Mackay, A. and Wilmshurst, J. (2012). Fundamentals and Practice of Marketing. Hoboken: Taylor & Francis.

Marburger, D. (2012). How strong is your firm's competitive advantage?. [New York, N.Y.] (222 East 46th Street, New York, NY 10017): Business Expert Press.

McDaniel, C. and Gates, R. (2012). Marketing research essentials. Hoboken, N.J.: Wiley.

Melanthiou, Y. (2012). Marketing Communication of Brands and Products in the New Era. Journal of Promotion Management, 18(3), pp.275-277.

Mooradian, T., Matzler, K. and Ring, L. (2012). Strategic marketing. Boston, MA: Pearson Prentice Hall.

Nielsen, S. (2011). Three faces of political marketing strategy. J. Public Affairs, 12(4), pp.293-302.

Pandey, A. (2012). Optimising online marketing resources: SEO strategy. International Journal of Technology Marketing, 7(3), p.267.

Tsiotsou, R. and Goldsmith, R. (2012). Strategic marketing in tourism services. Bingley: Emerald.

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