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1、Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA1Management Stephen P. Robbins Mary Coulter tenth editionCopyright 2010 Pearson Education, Inc. Publishing as Prentice HallA2Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA3Copyright 2010 Pearson Education, Inc. P
2、ublishing as Prentice HallA4Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA5Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA6Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA7Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA8
3、Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA9Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA10Personal Considerations:Marketplace Considerations:Do you have the capabilities to do what youve selected?Are you ready to be an entrepreneur?Are you prepared emot
4、ionally to deal with the stresses and challenges of being an entrepreneur?Are you prepared to deal with rejection and failure?Are you ready to work hard?Do you have a realistic picture of the ventures potential?Have you educated yourself about financing issues?Are you willing and prepared to do cont
5、inual financial and other types of analyses? Who are the potential customers for your idea: who, where, how many? What similar or unique product features does your proposed idea have compared to whats currently on the market? How and where will potential customers purchase your product? Have you con
6、sidered pricing issues and whether the price youll be able to charge will allow your venture to survive and prosper? Have you considered how you will need to promote and advertise your proposed entrepreneurial venture?Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA11A. Introducti
7、on, historical background, description of product or service:1.Brief description of proposed entrepreneurial venture2.Brief history of the industry3.Information about the economy and important trends4.Current status of the product or service5.How you intend to produce the product or service6.Complet
8、e list of goods or services to be provided7.Strengths and weaknesses of the business8.Ease of entry into the industry, including competitor analysisB. Accounting considerations:1. Proforma balance sheet2. Proforma profit and loss statement3. Projected cash flow analysisCopyright 2010 Pearson Educati
9、on, Inc. Publishing as Prentice HallA12C. Management considerations:1.Personal expertisestrengths and weaknesses2.Proposed organizational design3.Potential staffing requirements4.Inventory management methods5.Production and operations management issues6.Equipment needs.D. Marketing considerations:1.
10、Detailed product description2.Identify target market (who, where, how many)3.Describe place product will be distributed (location, traffic, size, channels, etc.)4.Price determination (competition, price lists, etc.)5.Promotion plans (personal selling, advertising, sales promotion, etc.)Copyright 201
11、0 Pearson Education, Inc. Publishing as Prentice HallA13E. Financial considerations:1.Start-up costs2.Working capital requirements3.Equity requirements4.Loansamounts, type, conditions5.Breakeven analysis6.Collateral7.Credit references8.Equipment and building financingcosts and methodsF. Legal consid
12、erations:1.Proposed business structure (type; conditions, terms, liability, responsibility; insurance needs; buyout and succession issues)2.Contracts, licenses, and other legal documentsG. Tax considerations: (sales/property/employee; federal, state, and local)H. Appendix: charts/graphs, diagrams, l
13、ayouts, resumes, etc.Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA14Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA15 Entrepreneurs personal resources (personal savings, home equity, personal loans, credit cards, etc.) Financial institutions (banks, savings
14、and loan institutions, government-guaranteed loan, credit unions, etc.) Venture capitalistsexternal equity financing provided by professionally-managed pools of investor money Angel investorsa private investor (or group of private investors) who offers financial backing to an entrepreneurial venture
15、 in return for equity in the venture Initial public offering (IPO)the first public registration and sale of a companys stock National, state, and local governmental business development programs Unusual sources (television shows, judged competitions, etc.)Copyright 2010 Pearson Education, Inc. Publi
16、shing as Prentice HallA16Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA17Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA18StructureOwnershipRequirementsTax TreatmentLiabilityAdvantagesDrawbacksSoleproprietorshipOne ownerIncome and losses “pass through” to own
17、er and are taxed at personal rateUnlimited personal liabilityLow start-up costsFreedom from most regulationsOwner has direct controlAll profits go to ownerEasy to exit businessUnlimited personal liabilityPersonal finances at riskMiss out on many business tax deductionsTotal responsibilityMay be more
18、 difficult to raise financingGeneral partnershipTwo or more ownersIncome and losses “pass through” to partners and are taxed at personal rateflexibility in profit-loss allocations to partnersUnlimited personal liabilityEase of formationPooled talentPooled resourcesSomewhat easier access to financing
19、Some tax benefitsUnlimited personal liabilityDivided authority and decisionsPotential for conflictContinuity of transfer of ownershipCopyright 2010 Pearson Education, Inc. Publishing as Prentice HallA19StructureOwnershipRequirementsTax TreatmentLiabilityAdvantagesDrawbacksLimited liability partnersh
20、ip (LLP)Two or more ownersIncome and losses “pass through” to partner and are taxed at personal rate; flexibility in profit-loss allocations to partnersLimited, although one partners must retain unlimited liabilityGood way to acquire capital from limited partnersCost and complexity of forming can be
21、 high Limited partners cannot participate in management of business without losing liability protectionC corporationUnlimited number of shareholders; no limits on types of stock or voting arrangementsDividend income is taxed at corporate and personal shareholder levels; losses and deductions are cor
22、porateLimitedLimited liability Transferable ownership Continuous existenceEasier access to resourcesExpensive to set upClosely regulatedDouble taxationExtensive record keepingCharter restrictionsCopyright 2010 Pearson Education, Inc. Publishing as Prentice HallA20StructureOwnershipRequirementsTax Tr
23、eatmentLiabilityAdvantagesDrawbacksS corporationUp to 75 share-holders; no limits on types of stock or voting arrangementsIncome and losses “pass through” to partners and are taxed at personal rate; flexibility in profit-loss allocation to partnersLimitedEasy to set upEnjoy limited liability protect
24、ion and tax benefits of partnershipCan have a tax-exempt entity as a shareholderMust meet certain requirementsMay limit future financing optionsLimited liability company (LLC)Unlimited number of “members”; flexible membership arrangements for voting rights and incomeIncome and losses “pass through”
25、to partners and are taxed at personal rate; flexibility in profit-loss allocations to partnersLimitedGreater flexibilityNot constrained by regulations on C and S corporationsTaxed as partner-ship, not as corporationCost of switching from one form to this can be highNeed legal and financial advice in
26、 forming operating agreementCopyright 2010 Pearson Education, Inc. Publishing as Prentice HallA21Copyright 2010 Pearson Education, Inc. Publishing as Prentice HallA22 Keep the lines of communication openinform employees about major issues. Establish trust by being honest, open, and forthright about
27、the challenges and rewards of being a growing organization. Be a good listenerfind out what employees are thinking and facing. Be willing to delegate duties. Be flexiblebe willing to change your plans if necessary. Provide consistent and regular feedback by letting employees know the outcomesgood and bad. Reinforce the contributions of each person by recognizing employees efforts. Continually train employees to enhance their capabilities and skills. Maintain the focus on the
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