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1、HANDBOOK FOR SMALL BUSINESSManagement and Planning SeriesCopyright 1989, by SCORE Chapter 225, Hyannis, Massachusetts. All rights reserved. This publication is protected under copyright. No part may be reproduced, transmitted or transcribed without the permission of the author. SBA retains an irrevo

2、cable, worldwide, nonexclusive, royalty-free, unlimited license to use this copyrighted material.While we consider the contents of this publication to be of general merit, its sponsorship by the U.S. Small Business Administration does not necessarily constitute an endorsement of the views and opinio

3、ns of the authors or the products and services of the companies with which they are affiliated.All of SBAs programs and services are extended to the public on a nondiscriminatory basis.TABLE OF CONTENTSPREFACEINTRODUCTIONSTARTING A BUSINESSNAMING A BUSINESSLEGAL STRUCTURE OF A BUSINESSSole Proprieto

4、rshipPartnershipCorporationSubchapter S CorporationLICENSES AND PERMITSMANAGING A BUSINESSManagement by ObjectivesKeeping RecordsReviewing RecordsTaking ActionGetting HelpEssential Management PracticesFINANCING A BUSINESSSources of FundingThe Loan ProposalTHE BUSINESS PLANRECORD KEEPINGPRICING SERVI

5、CES PROFITABLYTypes of CostsCalculating the Cost of a ServicePRICING PRODUCTS PROFITABLYTypes of CostsCompetitionMarkdownsPrice LiningMarkupBreak-Even AnalysisADVERTISINGReasons for AdvertisingObjectives of AdvertisingAdvertising MediaHelp in AdvertisingMARKETINGMarketing Before OpeningMarketing for

6、 an Existing BusinessLOCATING A BUSINESSSelecting a City or TownSelecting an Area Within a City or TownSelecting a Specific SiteINSURANCERETAILING TIPSImageCustomer RelationsCredit CardsMarkdownsLoss LeadersPricing PolicyLeasesProtecting Against CrimeCompetitorsEmployeesSuppliersEMPLOYEES AND INDEPE

7、NDENT CONTRACTORSClasses of EmployeesIndependent ContractorsCasual LaborMANAGING HUMAN RESOURCESRecruitingInterviewingWages and Working ConditionsTrainingSupervisionTerminating EmploymentCOMPUTERS IN SMALL BUSINESSWhat a Computer Can DoAreas a Computer Can ImproveWhat a Computer Cannot DoBuying a Co

8、mputerFRANCHISESDefinitionAdvantagesDisadvantagesDisclosure DocumentOther ConsiderationsMANUFACTURING COST ACCOUNTINGINVENTORYInventory Record KeepingInventory ControlInventory Strategies_PREFACESCORE, an acronym for Service Corps of Retired Executives, is an independent, voluntary, nonprofit associ

9、ation. Although SCORE is sponsored by, and receives financial aid from, the U.S. Small Business Administration (SBA), it is not a constituent of that or any other government agency.The primary purpose of SCORE is to render a community service by providing, without charge, the expert assistance of it

10、s volunteer counselors to small businesses. Counselors receive no pay for their services.SCORE began in 1963 when certain groups of retired persons, almost spontaneously, began offering assistance to owners and operators of small businesses in various localities, such as Worcester, Massachusetts; Wi

11、lmington, Delaware; and St. Louis, Missouri. Later in the year, the SBA began to use these volunteers to supplement its own small business assistance programs and to recruit more volunteers for that purpose.The response was so enthusiastic, and the potential of these volunteers so enormous, that the

12、 SBA began to organize local SCORE chapters and administer the program. Today, there are more than 400 SCORE chapters in the United States and more than 12,000 volunteers.While its counselors derive tremendous personal gratification from assisting small businesses, SCORE exists solely for the benefi

13、t of the small business community. For anyone in, or considering entering into, a small business, SCORE offers many services. These services include private, individual, confidential counseling; training through specialized seminars, workshops and conferences; information from books, pamphlets and S

14、BA publications; and advice on how to approach regulatory organizations, local authorities, lawyers, accountants, town officials, etc. Also, SCORE cooperates closely with other volunteer organizations, government agencies, chambers of commerce, colleges and universities, and other nonpolitical civic

15、 associations to enhance the quality of life for the entire community.To locate the nearest SCORE chapter, call your area SBA office. The number is found in the blue pages under U.S. Government. You can also call SBAs Answer Desk at 1-800-8-ASK-SBA._INTRODUCTIONIn this final decade of the 20th centu

16、ry, small business owners continue to demonstrate their extraordinary capacity to mobilize resources and generate new jobs. There are more than 20 million small businesses in the United States, and each year nearly a quarter of a million new ones are started. Small business employs six out of every

17、ten people, accounts for the majority of new jobs, is more flexible than big business in responding to shifting markets and is able to bring new products and services to market much faster than larger companies.Realizing that small business is the backbone of this countrys competitive free enterpris

18、e system, Congress, in 1953, created the U.S. Small Business Administration. SBA defines a small business as one independently owned and operated, and not dominant in its field. SCORE is part of the SBAs business development program.To start a new business and remain in business profitably, one must

19、 be able to adapt to changes in the population, work force and technology, and to the demands of a global marketplace. To address these changing conditions, sound management and organizational practices are more important than ever before. The necessity of increasing productivity of employees, the d

20、ifficulties in recruiting qualified workers from a shrinking labor force and the importance of devising ways to meet workers benefits will challenge managers of all small businesses.Americas future depends on the continued emergence of successful small businesses. To be successful, those who start a

21、 new business must be prepared. It is the purpose of this Handbook for Small Business to provide information in the simplest terms to help new and existing businesses to be successful. The mission of SCORE is to help people get into business, stay in business and make a profit.More detailed informat

22、ion on the various facets of operating a business is available. Much is contained in the publications and video/audiotapes listed in the SBA booklet, The Small Business Directory, available from SCORE or the SBA.Handbook for Small Business is designed as an extension of the SCORE concept of service

23、to the small business community. It is a comprehensive presentation of general information. To a considerable extent, its contents reflect the personal and practical experience, which is the hallmark of the SCORE counseling procedure.Handbook for Small Business is not offered as a substitute for in-

24、person counseling, but rather as an enhancement of counseling. It is published with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service.Although this publication has been prepared by competent, knowledgeable and experienced contributors, i

25、t should not be used as a substitute for professional or other authentic sources in specific situations. As pointed out repeatedly in the book, legal or other expert assistance should be sought when required._STARTING A BUSINESSSome of the reasons people start new businesses are!For financial indepe

26、ndence!To be ones own boss!For creative freedom!To fully use ones skills!To be free of other peoples policies and procedures!For personal recognitionPerhaps the most important reason is to make a profit.Whatever the business, to be successful there must be a need for the particular products or servi

27、ces offered. To determine if your intended business will fill a need, you must first address the who, what, why, where, when and how of your proposed venture. The following questions will help you:!Is the business practical?!What is the competition?!What is the market for my product or service?!What

28、 is the advantage of my business over existing similar businesses?!Can I furnish a higher quality product?!Can a demand be created for my product or service?!What price will I charge, and how will I determine the best price?!Am I prepared?!Do I know where I can get help and information?!What is an a

29、ccurate description of the business?!Where will I locate and why?!Can I get an affordable lease at the best location?!Are there zoning or fire regulations or other restrictions that must be considered when choosing a location and opening the business?!Will I need a permit or license?!What will be th

30、e legal structure of the business?!What will the business be named?!What equipment and supplies will I need?!What insurance will I need?!What skills or experience do I have?!What are my financial resources?!What finances are necessary to start and maintain the business?!How will I compensate myself?

31、!How will the business be managed day to day?!How will I identify customers and how will I reach them?!How will I hire and pay employees?!How will I best serve the needs of my customers?Because going into business is a risk, careful preparation is essential. A business plan is critical to determinin

32、g if the risk of entering into a business is worth taking. Various chapters of this Handbook discuss preparation in much greater detail. Once the decision has been made to open the business, the remaining steps are quite simple.If the business is to be operated as a sole proprietorship, and you use

33、your name, it is usually unnecessary to register the business with your city, town or state. (See Naming a Business). If you do not use your own name, the business may need to be registered with the municipal or town clerk. Partnerships must be registered locally and corporations with the state.If y

34、ou are to have employees, or will be a partnership or corporation, you must obtain a business identification number from the Internal Revenue Service (IRS) by filing Form SS-4. Also, all businesses that have employees must register with their state division of employment and training, and must pay u

35、nemployment insurance taxes to the state as well as to the federal government._NAMING A BUSINESSEvery business needs a name. Because a name is an important asset to a business, it should be selected carefully.Before choosing a name, it is advisable to look at the types of names in use by businesses

36、similar to yours. To prevent choosing a name already in use, check lists of business names available in telephone books, libraries, city and town halls, and trade journals. Names of corporations can also be checked at the corporate division of the office of the Secretary of State. To guarantee avail

37、ability of your intended corporate name, contact your states corporate division for an application and fee details.There are different categories of business names.!Trade names usually identify a company, for example Coca Cola Company. Any type of business may call itself a company.!Trademarks are a

38、ny words, names, symbols or devices, or any combination of these, used to identify the goods of a business and to distinguish these goods from the goods of others. The word Kleenex is a trademark, as are Coca Cola and SCORE.!Service marks are used to identify and distinguish a business that provides

39、 services rather than goods. Greyhound is a service mark for transportation services.After choosing a name, you may have to file organizational forms with the Secretary of State, or file a business certificate with the municipal clerk at the town hall in which your business is located. This certific

40、ate is called a dba, which means doing business as. You may need to file a dba if you conduct business under any title other than the real name of the person, corporation or limited partnership. Corporations, limited partnerships and business trusts must be filed with the Secretary of State. Busines

41、s trusts may need to be filed with a local government office.A service mark or a trademark can be registered with the Secretary of State and the federal government, although neither registration is required. Trademarks are protected under common law. However, by registering your mark, you do gain ce

42、rtain exclusive ownership under statutory law. State registration is usually processed within several days. Federal registration may take several months. Registering with the state protects your mark during the federal application period. In some states, a mark must be in use before it can be regist

43、ered. Details and forms for registering a trademark can be obtained by writing to your Secretary of State._LEGAL STRUCTURE OF A BUSINESSBefore you open a business, you must select the legal structure that will best suit your needs and those of your particular business. There are three principal type

44、s of business structure: the proprietorship, the partnership and the corporation. Each has its advantages and disadvantages, which will be reviewed.Sole ProprietorshipThe sole proprietorship is usually defined as a business owned and operated by one person. To establish this form of business, one ne

45、ed only obtain the required license or permit and begin operations. This is the most common form of small business organization.AdvantagesEase of Formation. A sole proprietorship is the easiest and least expensive form of a small business to begin, as well the one with the fewest legal restrictions.

46、 No government approval is needed to begin operation. If the business is in your own name, just open the door and start. If you have employees, the business must be registered with the federal government on Form SS-4. State and local government registration may also be necessary.Sole Ownership. The proprietor shares the profits with no one, and the decision making is vested in one person.Control. The sole proprietor is in complete control of his or her business.Flexibility. Manag