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Business Plan for the Sorcerer's Accountant - Research Paper Example

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The object of analysis for the purpose of this paper "Business Plan for the Sorcerer's Accountant" is The Sorcerer's Accountant, a small, flourishing, one-person tax preparation service and accounting in possession of and run by Matt Murray, CPA in Chicago…
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Business Plan for the Sorcerers Accountant
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Business Plan for the Sorcerer's Accountant Contents Contents 1 Company Profile 4 Objectives 4 Mission 5 Keys to Success 5 Services 6 Tax Services: 6 Management/Cost Accounting Services: 6 QuickBooks Services 6 Market Analysis Summary 8 Market Segmentation 8 Target Market Segment Strategy 9 Service Business Analysis 10 Competition and Buying Patterns 10 Web Plan Strategy 11 Website Marketing Strategy 12 Development Requirements 13 Strategy and Implementation Summary 13 Competitive Edge 13 Marketing Strategy 14 Sales Strategy 14 Management Summary 15 Financial Plan 20 Important Assumptions 21 Business Ratios 23 ‘Business Plan – Roadmap to success’, 2008, retrieved on May 8, 2011, from http://www.howtostartaclothingcompany.com/how-to-start-a-t-shirt-business-business-plan/ 27 Chance, J, 2011, ‘8 Keys to a Strong Marketing Strategy’, business know-how, retrieved on may 8, 2011, from http://www.businessknowhow.com/marketing/blocks.htm 27 ‘Strategy-competitive advantage’, n.d, tutor2u, retrieved on May 8, 2011, from http://tutor2u.net/business/strategy/competitive_advantage.htm 28 Sussman, J, N, 2011, 101 Marketing Strategies, retrieved on May 8, 2011, from http://www.marketingsurvivalkit.com/ 28 Wright, K, 2011, ‘US Markets Hesitant to Move Earlier Than Fed’s Decision – (eBay, Starbucks, Xilinx, Marvell)’, USA market news, retrieved on May 8, 2011, from http://www.usamarketnews.com/stock-market-updates/2033/us-markets-hesitant-to-move-earlier-than-fed%E2%80%99s-decision-%E2%80%93-ebay-starbucks-xilinx-marvell.html 28 22 Customer Satisfaction Questionnaire…………………………………………………………………………………………………… 25 Company Profile The Sorcerer's Accountant is a small, flourishing, one-person tax preparation service and accounting in possession of and run by Matt Murray, CPA in Chicago. The firm proposes management accounting, tax accounting, and QuickBooks set-up and preparation for small company clients. To go further than a one person model, the business will spread out its services to take in bookkeeping services for small businesses. This will have a need for an investment in marketing and staff to mature the business in order to include this corresponding line of business. This business plan systematizes the tactic and procedure for the business extension and set objectives for intensification over the next three years (Business Plan – Roadmap to success, 2008). The business will proffer clients’ bookkeeping services with the supervision of a CPA at a cost they can meet the expense of. This entails taking into service apprentice student bookkeepers and a graduate student administrator, keeping fixed costs as little as possible, and abiding to label the expertise of Sorcerer's Accounting through its website wherewithal. The effect will be sales more than doubling-up over three years as five part-time bookkeepers are deployed to client businesses as required, and salary and dividends to Matt increase considerably. Objectives The Sorcerer's Accountant, established in 2006 by Matt Murray, is a one-person CPA firm which offers tax services, administration and cost seeking advice from services, and QuickBooks deal as well as additional services. Sorcerer's Accounting hands out small businesses in Chicago, for the most part in service industries. The Sorcerer's Accountant plans to adjoin accounting services to its collection of services to serve its existing and potential clients better. The Sorcerer's Accountant inquire about starting up a new line of services - small business accounting - which will be readily available to the same continuing clients as Sorcerer's Accounting at present seeks. Sorcerer's Accounting has set the subsequent objectives: To commence the bookkeeping services at a snail's pace, inauguration with two part-time bookkeepers To pull off bookkeeping service twelve-monthly revenues equivalent or larger to the in progress total revenues within three years. To attain net profit of max $50,000 in three years To provide work for 5 part-time bookkeepers in three years Mission The Sorcerer's Accountant ask for to provide a complete matching set of tax and management accounting services for small businesses in Chicago, setting aside business owners to not simply save money over internal bookkeeping and make certain their conformity with tax laws, but to formulate precious management conclusions from their numbers. Keys to Success The keys to success for the accounting business take in: Edifying expectation with clients Keeping state-of-the-art CPA documentation and tutoring on accounting practices and regulation Going ahead of discount clients money to suggest how they can amplify their revenues Legal and principled practices when it comes to clearness, exposure, and dues Services Existing services presented by The Sorcerer's Accountant consist of: Tax Services: Tax groundwork Tax scheduling dealing with income tax problems (audit depiction, flipside taxes payable, payroll tax troubles, IRS topics, liquidation) Management/Cost Accounting Services: inspection expenditure and Margin Analysis Financial ledge system for credit card dealing out QuickBooks Services QuickBooks sale and set of contacts QuickBooks preparation QuickBooks instructions (via website) QuickBooks "quick tune" examine Current services are each provided completely by Murray or accessible through income on the Sorcerer's Accountant website. Murray will make available recommendations to credit card dispensation companies or some area of expertise advisor when the need calls for it, but highlights his work on all-purpose small business services of use to the widest array of productions. The Sorcerer's Accountant means to affix the following accounting services: Payroll dispensation Accounts owed (access, bill paying) Accounts receivable (entry, bill of lading, deposit, compilation) Sales tax processing Bank reconciliations Inventory organization Financial statement training Other financial exposure . The Sorcerer's Accountant's tempo is very cost-effective once this is taken into account. Amateur student bookkeepers who are at present undergraduate accounting majors with up to 19-20 hours per week open to work will execute the new services. Each business will have a dependable bookkeeper allotted to it. Murray will qualify the bookkeepers directly in appropriate techniques. They will all be apprentice in the top 20% of their class with at slightest one professional commendation and one edifying (professor) reference. This is a business model which has been triumphant in other cities where there is more than enough student employment, such as New York City (Toskala, T, 2007). To add supplementary value, the accounting manager, a graduate student doing an MBA in accounting, will oversee and audit the work of the bookkeepers, responding to their questions in case they come up, and guarantee quality. The bookkeeping directors will analyze the QuickBooks files and reports shaped by the bookkeepers to make certain that they tag on apposite formats and are equipped in the approved manner. Market Analysis Summary The diminutive business accounting market consists of practically every small business in the United States (Sussman, 2011). Even numerous non-employer solitary proprietorships will use bookkeeping help at some point. While some little businesses hire bookkeepers or CFOs candidly, many effectively contract out these sorts of services. The bookkeeping service market as a total includes the subsequent: Corporate bookkeeping and review firms: The "Big Four" (PricewaterhouseCoopers, Ernst & Young, Deloitte Touche Tohmatsu, and KPMG) and their competitors Small production accounting Personal bookkeeping (by H & R Block and the like) Market Segmentation The advertisement of undersized businesses in Chicago for The Sorcerer's Accountant represents around 85,000 businesses in 2010. It has been alienated into three groups: Non-employer firms: Without workforce, these firms do not have many of the apprehension of larger businesses. Nevertheless, the owners must be cautious to look after their own tax problems and shake-up how their individual and business tax proceeds crisscross. These firms are in general buyers of QuickBooks services and tax training services. As they grow, this group becomes ripe for outsourced accounting services before they can hire a permanent internal bookkeeper. Very small businesses: Made up of businesses that are planned to settle small and those, which are mounting through a stage, these businesses need payroll services, secretarial, and tax preparation. They are fretful about bringing up the rear power, but can normally be persuaded of using outsourced accounting and accounting with cost analysis. With the stakes higher, these businesses can make greater use of management accounting services, particularly as most cannot meet the expense of a fanatical CFO. Many do not need an around the clock bookkeeper, but can make do with amateur help, which confines their hiring opportunity (Wright, 2011). Other small businesses: Many of these businesses will have some domestic financial management and bookkeeping help. However, they may be able to save capital by outsourcing these services, as they are not by and large core to what the business seeks to do. These businesses may be contented with their situation as a cash architect for their owners or target on upward or placing themselves for auction. Target Market Segment Strategy The Sorcerer's Accountant will focus on the "very small business" target group for its bookkeeping services as this group can make the most consistent use of part-time bookkeepers. The type of student bookkeepers whom these businesses would hire is generally students of the same kind. However, usually these businesses do not possess the resources to offer appropriate supervision or training to their bookkeepers, and will put up with not having the force to hire the cream of the crop. The Sorcerer's Accountant can provide the resolution to these troubles (Warta, 2011). Service Business Analysis The small business accounting industry consists of numerous independent accountants and bookkeepers as well as many small firms. Larger firms have a propensity to follow medium and large business customers. Owners and top managers of small businesses acquire accounting and bookkeeping services. They will get in touch with businesses by touchtone phone and in general meet in person (at the client's office) to discuss the situation of working together. Competition and Buying Patterns Major competitors in the Chicago market include: Corporate Bookkeeping Services: Provides broad-spectrum bookkeeping services, not taxes. Seeks industrial clients expressly, chiefly in the real estate industry. Business has only been in survival for not many years and has no CPA headship. Master Type Accounting Business Services, P.C.: Accounting and bookkeeping services, including accounting software tie together. Their major weakness is the dependence on their own software package rather than QuickBooks, which is the business standard for small businesses. For bookkeeping services, the business also must try to win at one remove against the outlook of businesses hiring their own amateur bookkeepers. This gives businesses the lead of better control and conceivable development of a potential round the clock employee. If the hiring works out, the cost can be lesser for a business than an outer surface service. However, this can lead to employees who are not as well-educated or experienced as bookkeepers through a bookkeeping service who have worked with a variety of businesses. Generally, the expenditure is lower in the long run with a secretarial service, as teaching is done more analytically and administrators are more strictly controlled and qualified (Chapman, 2009). To decide between competitors, factors well thought-out by clients include: affirmative references (particularly from known sources or other businesses in the similar industry) CPA management (protects the businesses, even if work is being executed by non-CPAs) Price (often a small amount on the list of inspection, as long as price is not exorbitantly sky-scraping) Web Plan Strategy The website for The Sorcerer's Accountant presents a straightforward, shipshape look which holds a huge contract of information about services accessible below its exterior and further than its homepage. The reason of the website is to guarantee clients and latent clients of the knowledge of the company and then encourage them to call through phone or discuss personally. To stimulate the website for the new accounting services to be obtainable, supplementary service pages will be fashioned for each compartment of the bookkeeping service as well as a key page presenting the worth proposal and reimbursement to clients of the services. All areas will propose explanation to be apparent about what services are and are not offered, but will be paying attention on client benefits. Website Marketing Strategy To promote the website, many of the in-progress tactics will be upheld, but with add-ons. Increasing Google Ad words with $1,000 per month dedicated to bookkeeping-related keywords for the Chicago marketplace Enrolling the website on databases and extra websites for small business services and accounting services in Chicago Endorsing the service to small business blogs and rearrangement to blogs frankly anywhere possible Referencing the website in print ads and booklets The marketing services’ firms tapered by Sorcerer’s Accounting, as Murray does not have the time or expertise to put them into practice himself, will carry out the majority of these marketing actions. The website will be extended with additional information about most excellent practices of accounting services. Murray will allocate 40 hours to increasing this at ease within two months of the start of the service. Development Requirements The website redevelopment will necessitate the marketing service partner for the business to fashion new pages based on the pattern before now set by the accessible website. Murray will produce all this. Graphics and drawing elements will be taken care of by the marketing partner. Strategy and Implementation Summary To sustain the business to its board of businesses with 2 to 10 employees, The Sorcerer's Accountant will: Expand its Web attendance through website improvement and advertising Kick off a methodical client recommendation program to position itself within obtainable clients and their contacts Use publish ads in home business publications to aim small business readers Competitive Edge The Sorcerer's Accountant will accomplish a competitive edge in the midst of Chicago bookkeeping services due to its amalgamation of CPA supervision with lower level, easy on the pocket labor. Clients will take delivery of the benefit of having a CPA evaluation of their books and suggest additional advice when suitable, while not paying much more than they would to appoint their own proletarian bookkeeper. This is not an unmatched competitive edge, but the marketplace in Chicago is huge enough to permit for the success of Sorcerer's Accounting with this approach. Large firms close the eyes to the small business market because they are well positioned to serve larger businesses. They are uncertain whether or not to reproduce this strategy as it is complicated for them to convince small businesses that they can propose services which are reasonably priced to them (A competitive strategy model, 2003). Marketing Strategy The Sorcerer's Accountant will use the subsequent marketing strategy to reach its target market of undersized businesses (5 employees) with its new accounting services: Website advertising (thorough in the Web plan segment) Redevelopment of the Sorcerer's Accountant booklet with another slice about the services (Advanced Competitive Strategies) episodic advertisements in Chicago small business publication, each roadway to settle on whether they acquiesce investigation and clients The marketing communication will focus on the financial side of the decision to use outsourced bookkeepers from The Sorcerer's Accountant and the benefit of CPA oversight with Murray's knowledge and track proof. Marketing also covers the search for undergraduate bookkeepers. Job entertainment guide will be posted at neighboring universities and endorse the knowledge occupied in the position and the "opportunity" it can give students for bookkeeping positions upon commencement. We will take on the best student bookkeepers probable. The costs connected with this appointing are only the time of Murray. Sales Strategy The sales strategy for The Sorcerer's Accountant's innovative bookkeeping services is a challenging task to sell the service principally to clients close at hand, in particular at first before marketing pays off with new inquiries. Whenever likely, clients will be approached during frequently scheduled calls and meetings so as to not need a great deal of added view time. Murray will then ask clients frankly for referrals to additional businesses and business owners that are aware of the perfect bookkeeping services. Murray will try to contact two referrals per day (Chance, 2011). The result of this proposal of direct selling is anticipated to be with at least five clients within the first couple of months, as many current Sorcerers’ Accounting clients appear very prepared for this service. Management Summary Matt Murray is the CEO and sole director of The Sorcerer's Accountant. With the commence of bookkeeping services, Murray will supervise an amateur bookkeeping manager who will manage the work of the bookkeepers. The manager will be in an MBA or MS accounting program with specialized work experience and accounting experience, if at all possible at the start of his or her graduate school program so that he or she can work through the program's two years and then be well thought-out for a move to a permanent position in year three. This director will work from the Sorcerer's Accounting office, or tenuously checking in with the bookkeepers by electronic mail and mobile phone to remain apprised of the circumstances and troubles they are facing. The manager will be there for the bookkeepers' training by Murray, so he or she will be conscious of their everyday jobs and rations. Periodically, the manager will visit the bookkeepers on site and ask to audit their work directly so as to highlight any problems before they become troublesome for the clients. (Competitive Advantage, 2010) The clients to the bookkeeping boss will account for any issues with the bookkeepers directly. He will handle them either himself or tell Murray for help (Operations Management, 2011). Leadership and Communication Effective communication is significant in business production with workers and outsiders, such as vendors and customers. Since bookkeeping is a fundamental part of any company, proficiency in communication is very important in this area. The accounting firms need to keep appropriate communication with the clients, either on every day or on weekly basis. The clients must be updated on the work completed and the work underway so that they can give their participation on the work done and give ideas about work in progress. Upholding such communication control leads to clients contentment. Accounting firms that satisfy the needs of their clients are considered as dependable and bona fide companies. Therefore, minimally improving communication with them is important in order to perk up the profits of accounting firm by being a magnet for more clients. Similarly, seeing that the knowledge based country and society proves to be more than up to date terms, the leaders have to increase latest approaches to be able to face the challenges of a self-motivated environment. Their encouragement and hard work are occupied in developing secretarial structures that are able to determine, to strengthen and value the employees’ inventive prospective based on knowledge formation, acquiring, sharing and use. Trust becomes a flimsy resource that act as an overpass between the propensity to keep the information in order to exhibit leader’s imperative role for the organization and the factual requirements of higher interdependencies among the human resources that are the only means that will be able to give surety to a competitive advantage for the business. Legal and Ethical Laws The business and accounting ethics help a firm comprehend the approach with which business exchanges need to be done, they in particular help with face to face dealings with the clients. Some businesses do not hold on to business and accounting ethics; this might be the grounds why many business are nearly unsuccessful to get first-rate repute because of the horrific debts and failures to serve up their customers’ fine. The international businesses that have superior market reputation are seen to have barely getting in to business ethics that is the basis why many companies have been charged millions for infringement of the business ethical laws. Companies more often than not do stick on to ethics especially when it comes to client relationship and not flouting the business laws. Business ethics applies to every area of business whether it means breaking the concord with your partners, screening misapprehended advertisements on the televisions, and exploitation etc.; such companies get fined over and over for their immoral behavior. Technology and Accounting The largest impact IT has made on bookkeeping firms is the ability of companies to expand and use mechanized systems to track and record financial dealings. Paper ledgers, manual spreadsheets and hand-written financial statements have all been decoded into computer systems that can speedily present personage dealings into financial reports. Most of the popular accounting systems can also be customized to specific industries or companies. This allows companies to generate individual reports swiftly and with no trouble for management decision making. In addition, changes can be made moderately effortless to reflect any economic changes in business functions. Marketing Budget 2010 2011 2012 Unit Sales Tax Preparations 128 132 138 Cost Accounting Analysis 61 64 66 QuickBooks Services 58 59 61 Bookkeeping Hours 1,569 3926 7851 Total Unit Sales 1,816 4,127 8,116 Unit Prices 2010 2011 2012 Tax Preparations $751.00 $751.00 $751.00 Cost Accounting Analysis $1,100.00 $1,100.00 $1,100.00 QuickBooks Services $200.00 $200.00 $200.00 Bookkeeping Hours $25.00 $25.00 $25.00 Sales Tax Preparations $96,128 $99,132 $103,638 Cost Accounting Analysis $67,100 $70,400 $72,600 QuickBooks Services $11,600 $11,800 $12,200 Bookkeeping Hours $45,400 $98,150 $196,275 Total Sales $220,228 $279,482 $384,713 Personnel and Operations Plan The bookkeeping director will move from an amateur position over the next two years to an around the clock position in the third year. As pointed out previously, this is designed for a bookkeeping graduate student paying attention in being part of this boosting organization. If this undergraduate becomes a CPA, the job can continue to inflate and he can take on accounting work within the association as well as supervision of the student bookkeepers. These growths, and the fact that the business will offer benefits, are the tactic to keep hold of this key member of staff in future years. Operations and personal plan involves hiring of 5 new undergraduates and a graduate to overlook the services of bookkeeping. As the firm is an accounting firm, the transportation costs would occur only when Murray will go to meet his customers, otherwise the costs would be insignificant. The bookkeeping costs involve high inventory costs in the form of storing client data in computers that would require very high, up to the mark technology to be efficient in whatever they do. Technology is a factor that is changing with time and very rapidly therefore, the costs would be very high to keep up the company with the change. Financial Plan Originated with $10,000 of start-up capital by Matt Murray, CPA in 2006, The Sorcerer's Accountant has turned out to be a round the clock enterprise for Murray. At first, paying attention totally on tax services, Murray added administration and cost bookkeeping services in 2007, and then QuickBooks reselling and services to small businesses and startups in 2008, after being a suitable qualified QuickBooks Pro Advisor. This has permissible Sorcerer's Accounting to offer a broad series of services to small businesses greater than its life span from commence through extension and development. The Sorcerer's Accountant has developed extensively in the past 5 years to $170,000 in whole annual revenue, but has had obscurity taking on supplementary work due to time restrictions Murray had to face. Client maintenance has been a constructive factor, with 73% of 2008 clients replicating service in 2009 (Key elements of a successful marketing strategy, n.d). The production operates out of a small on-loan office which has adequate room for five extra employees. The office is not used for customer meetings - they are held lock, stock and barrel at customer offices. The financial plans of the business have need of augmentation financed by encouraging cash flows from operations. Additional outer investment or owner venture is not required. The new business line is not capital demanding, but will add to fixed costs of the production which must be enclosed almost right away by supplementary revenues from accounting sales. (Stevens, 2009) This is reasonable for the reason that it is predictable that at least five present clients will use the tune-up without shilly-shallying as they are all set to start using a bookkeeper or contract out there in progress bookkeeping. Important Assumptions The business will grow the figure of amateur bookkeepers with the business over these next three years. In the first year, two bookkeepers will work at less than 20 hours per week each for quite a few months before realization aptitude, and a third bookkeeper will fasten together us mid-year. A fourth part-time bookkeeper will be additional in year two, and one more will be added in year three. Sorcerer’s Accounting Ltd. Pro Forma Balance Sheet As of Dec 31, 2010 Year 6 Year 7 Year 8 Assets Current Assets Cash $16,9442 $31,8921 $47,1278 Inventory $2,7046 $6,6600 $75,6519 Other Current Assets $23000 $23000 $23000 Total Current Assets $219,488 $40,852,1 $12,079,7 Long-term Assets Long-term Assets $7,000 $7,000 $7,000 Accumulated Depreciation $998 $1,999 $2,989 Total Long-term Assets $6002 $5001 $4011 Total Assets $225,490 $41,3522 $12,548,08 Liabilities and Capital Year 6 Year7 Year 8 Current Liabilities Accounts Payable $18,589 $21,761 $24,245 Current Borrowing $6000 $9,700 $7,200 Other Current Liabilities $6700 $5600 $4300 Subtotal Current Liabilities $31,289 $37,061 $35745 Long-term Liabilities $58,600 $46,600 $38,600 Total Liabilities $89,889 $83,661 $74,345 Paid-in Capital $14,000 $14,000 $14,000 Retained Earnings $16,100 $63,160 $49,759 Earnings $47,060 $14,401 $28,834 Total Capital $77,160 $91,561 $92,593 Total Liabilities and Capital $16,704,0 $17,522,2 $16,693,8 Net Worth $58,450 $23,830,0 $10,878,70 The net worth of the dealing will recover if the new business line accomplishes something as expected. Supplementary outdoor financing will not be required and the balance due of the business will stay low. Business Ratios The Sorcerer's Accountant is measured up to here to the "Office Administrative Services" commerce of under $500,000 in revenues. Comparison to the added closest industry, "Tax Preparation Services," is not as much of constructive since of the variations created by the new profits line. Sorcerer's Accounting does not cling to important current or long-term assets, beyond some office paraphernalia and a leasing security deposit. The assets of the company are chiefly the creature and information assets of M, and the resources obtainable on the Sorcerer's Accounting website, which are not documented here. This explains the differences in asset ratios. Gross margins will be elevated than industry averages, as workers will be tapered directly to clients only for the accounting services and not for the bookkeeping services of the company. Cash Flow The Sorcerer Accounting Cash Flow Statement As dated on Dec 31, 2010 The spreading out of the business can be embarked on with the present cash reserves, even accounting for a cash defeat as the advertising and arrangement expenses for the new business line must be remunerated. The business will come again to better cash flow in the second section. The fact that the amateur bookkeepers will only be positioned on paying jobs inferiors the danger of this new business line to the rate of the accounting manager and promotion. Noteworthy cash reserves can be developed in future years for an attainment or added service growth or the owner can take bonuses. Industry profile shows that the business has a lot of potential to stay in the market and will enter its maturity stage soon. The business is one of its kinds. The liabilities of the company are significantly decreasing proving more room for current assets to be positive in the coming future. Sales growth is also note worthy and is going upwards, leading the company to new horizons. Considering the recession that is faced worldwide, it is not easy to capture a great market share. With the competitiveness that prevails in the US, Sorcerer’s needs to capture market share, keeping in mind the macroeconomic conditions that are worsening all over the world. The condense of the subprime mortgage market together with growing gas prices has led many people to accept as true that the US is on the cusp of an economic slump. This suppression in the economy has also to a great extent impacted real estate sales. However, accounting firms are in general resistance from changes in the economy, as most people cannot successfully file their personal tax returns. Conclusively, the company has been very efficient in the last five years and has the potential to be a lot more successful by being more open to the new markets which it intends to do by efficient promotion. Customer Satisfaction Questionnaire Q1. How did you learn about The Sorcerer Accounting Company? Q2. What do you expect of your bookkeeper? Q3. If price were not an issue, what role would you want us to play in your organization? Q4. Rate (on a scale of 1-10) on the satisfaction level you have experienced by working with us. Q5. Please list any other service-related issues that you feel strongly about that we have not mentioned in our survey. Q6. Do you foresee any other changes in your needs? Bibliography A competitive strategy model’, 2003, three sigma. Inc, retrieved on May 8, 2011, from http://www.threesigma.com/competitive_model.htm ‘Advanced Competitive Strategies’, what if, retrieved on may 8, 2011, from http://whatifyourstrategy.com/ ‘Business Plan – Roadmap to success’, 2008, retrieved on May 8, 2011, from http://www.howtostartaclothingcompany.com/how-to-start-a-t-shirt-business-business-plan/ Chapman, A, 2009, ‘leadership’, businessball.com, retrieved on May 8, 2011, from http://www.businessballs.com/leadership.htm Chance, J, 2011, ‘8 Keys to a Strong Marketing Strategy’, business know-how, retrieved on may 8, 2011, from http://www.businessknowhow.com/marketing/blocks.htm ‘Competitive Advantage’, 2010, Strategic Management, retrieved on May 8, 2011, from http://www.quickmba.com/strategy/competitive-advantage/ ‘Key elements of a successful marketing strategy’, n.d., Create your marketing strategy, retrieved on May 8, 2011, from http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1073790719&type=RESOURCES Operations Management, 2011, Distinctive advantages in action, retrieved on May 8, 2011, from http://mitsloan.mit.edu/omg/ Stevens, R, 2009, ‘Key Components of Successful Marketing Strategy’, retrieved on May 8, 2011, from http://marketing.bestmanagementarticles.com/a-31218-key-components-of-a-successful-marketing-strategy.aspx ‘Strategy-competitive advantage’, n.d, tutor2u, retrieved on May 8, 2011, from http://tutor2u.net/business/strategy/competitive_advantage.htm Sussman, J, N, 2011, 101 Marketing Strategies, retrieved on May 8, 2011, from http://www.marketingsurvivalkit.com/ Toskala, T, 2007, ‘5 good marketing Strategies’, Ezine articles, retrieved on May 8, 2011, from http://ezinearticles.com/?5-Good-Marketing-Strategies&id=488732 Warta, T, 2011, ‘Starting a T-shirt businesses’, eHow.com, retrieved on May 8, 2011, from http://www.ehow.com/how-does_4744173_starting-t-shirt-business.html Wright, K, 2011, ‘US Markets Hesitant to Move Earlier Than Fed’s Decision – (eBay, Starbucks, Xilinx, Marvell)’, USA market news, retrieved on May 8, 2011, from http://www.usamarketnews.com/stock-market-updates/2033/us-markets-hesitant-to-move-earlier-than-fed%E2%80%99s-decision-%E2%80%93-ebay-starbucks-xilinx-marvell.html Read More
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