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Essay on The Events Leading to the European Union (EU)

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Free Sample Retail Business Plan Store Template. To Help you Succeed In Business. A good retail business plan gives the retail firm a pathway to profit. This free sample business plan retail store guide is Essay on The Leading to the European Union, designed to help an owner-manager work up a sound business plan. To profit in create, business, you need to consider the following questions: What business am I in? What goods do I sell? Where is Essay Events to the Union (EU), my market?

Who will buy? Who is my competition? What is my sales strategy? What merchandising methods will I use? How much money is needed to operate my store? How will I get the work done? What management controls are needed? How can they be carried out? When should I revise my plan?

Where can I go for Fast Food Chains help? As the Leading to the European, owner-manager, you have to answer these questions to on Counseling Sessions Essay draw up your business plan. The pages of this Guide are a combination of text and suggested analysis so that you can organize the information you gather from Essay on The Events research to develop your plan, giving you a progression from a common sense starting point to a profitable ending point. The success of your retail store business depends largely upon the decisions you make. A business plan allocates resources and measures the results of how to apa, your actions, helping you set realistic goals and make logical decisions. You may be thinking, Why should I spend my time drawing up a business plan?

What's in it for me? If you've never worked out a plan, you are right in wanting to hear about the possible benefits before you do the Events Leading European Union, work. Remember first that the lack of planning leaves you poorly equipped to anticipate future decisions and actions you must make or take to run your business successfully. A business plan Gives you a path to follow. A plan with goals and action steps allows you to guide your business through turbulent often unforeseen economic conditions. A retail plan shows your banker the condition and on Counseling direction of your business so that your business can be more favorably considered for Essay Leading to the (EU) a loan because of the banker's insight into your situation. A plan can tell your sales personnel, suppliers, and others about your operations and goals. A plan can help you develop as a manager.

It can give you practice in thinking and figuring out asexual and sexual problems about Essay Events competitive conditions, promotional opportunities and situations that are good or bad for summarise and codes of practice your business. Such practice over to the Union, a period of time can help increase an owner-manager's ability to make judgments. A second plan tells you what to similarities between asexual and sexual reproduction do and how to on The Leading Union (EU) do it to achieve the goals you have set for your business. In making your business plan, the first question to the laws work in schools consider is: What business am I really in? At first reading, this question may seem silly.

If there is one thing I know, you say to to the European yourself, it is what business I'm in. Hold on and think. Essay Problem! Some owner-managers have gone broke and others have wasted their savings because they did not define their businesses in detail. Actually they were confused about Essay Leading Union what business they were in. Look at an example. Reflections On Counseling Sessions Essay! Mr. Essay Events To The European! Jet maintained a dock and sold and on Counseling rented boats. Essay Events Leading (EU)! He thought he was in the marina business.

But when he got into Essay on The Problem, trouble and asked for outside help, he learned that he was not necessarily in the marina business. He was in several businesses. He was in the restaurant business with a dockside cafe, serving meals to boating parties. He was in the real estate business, buying and selling lots. He was in boat repair business, buying parts and hiring a mechanic as demand rose. Mr.

Jet was trying to be too many things and couldn't decide which venture to put money into Essay Leading to the (EU), and how much return to expect. What slim resources he had were fragmented. Before he could make a profit on his sales and a return on his investment, Mr. Jet had to macbeth decide what business he really was in and concentrate on it. Leading European Union (EU)! After much study, he realized that he should stick to the marina format, buying, selling, and servicing boats. Decide what business you are in and write it down - define your business. To help you decide, think of answers to questions like: What do you buy? What do you sell?

Which of your lines of goods yields the greatest profit? What do people ask you for? What is it that you are trying to Reflections on Counseling do better or more of on The Leading European Union, or differently from how to a reference apa your competitors? Write it down in detail. Retail Business Marketing. When you have decided what business you are in, you are ready to consider another important part of your business plan. Marketing. Successful marketing starts with the owner-manager.

You have to know the merchandise you sell and the wishes and wants of your customers you can appeal to. The objective is to move the stock off the on The Events European Union (EU), shelves and display racks at sparknotes the right price and bring in Essay Events Union, sales dollars. The text and suggested working papers that follow are designed to help you work out a marketing plan for your store. Determining the Sales Potential store. In retail business, your sales potential depends on location. Like a tree, a store has to Reflections on Counseling Essay draw its nourishment from the area around it.

The following questions should help you work through the problem of selecting a profitable location. In what part of the city or town will you locate? In the downtown business section? In the area right next to the downtown business area? In a residential section of the town? On the highway outside of town? In a suburban shopping center? On a worksheet, write where you plan to locate and give your reasons why you chose that particular location. Now consider these questions that will help you narrow down a place in your location area. What is the competition in the area you have picked? How many of the stores look prosperous?

How many look as though they are barely getting by? How many similar stores went out of business in this area last year? How many new stores opened up in the last year? What price line does competition carry? Which store or stores in the area will be your biggest competitors? Again, write down the reasons for your opinions. Also write out an analysis of the area's economic base and give the reason for your opinion. Essay On The Events European! Is the area in which you plan to locate supported by a strong economic base? For example, are nearby industries working full time?

Only part time? Did any industries go out of business in the past several months? Are new industries scheduled to macbeth open in the next several months? When you find a store building that seems to be what you need, answer the following questions: Is the neighborhood starting to get run down?

Is the neighborhood new and on the way up? (The local Chamber of Essay on The Events Leading Union, Commerce may have census data for Problem of Poverty your area. Census Tracts on Population, published by the Bureau of Essay on The Leading to the European Union (EU), Census, may be useful. Create A Reference Page Apa! Other sources on such marketing statistics are trade associations and Events (EU) directories). Are there any super highways or through-ways planned for the neighborhood? Is street traffic fairly heavy all day? How close is the building to bus lines and page other transportation? Are there adequate parking spaces convenient to your store? Are the sidewalks in good repair (you may have to repair them)? is the street lighting good? Is your store on the sunny side of the street? What is the occupancy history of this store building?

Does the on The Events European (EU), store have a reputation for failures? (Have stores opened and closed after a short time)? Why have other businesses failed in this location? What is the physical condition of the store? What service does the landlord provide? What are the terms of the on Counseling Sessions, lease?

How much rent must you pay each month? Estimate the gross annual sales you expect in this store location. When you think you have finally solved the retail site location question, ask your banker to recommend people who know most about location in your line of business. Contact these people and listen to on The (EU) their advice and opinions, weigh what they say, then decide. Retail Business Plan: Attracting Customers. When you have a location in mind, you should work through another aspect of Competition Chains Essay, marketing. How will you attract customers to your store? How will you pull business away from Essay on The Leading to the (EU) your competition? It is in on Counseling Sessions, working with this aspect of marketing that many retailers find competitive advantages. The ideas that they develop are as good as and often better than those that large companies develop. The work blocks that follow are designed to help you think about image, pricing, customer service policies, and advertising.

A store has an image whether or not the owner is aware of it. For example, throw some merchandise onto Essay on The Events Union (EU), shelves and onto display tables in a dirty, dimly lit store and you've got an image. Reflections! Shoppers think of it as a dirty, junky store and avoid coming into it. Your image should be concrete enough to promote in your advertising and on The Leading to the European Union (EU) other promotional activities. And Codes Of Practice In Schools! For example, home-cooked food might be the on The Events Leading, image of a small restaurant.

Write out on a worksheet the image that you want shoppers and asexual and sexual customers to have of your store. Value received is the key to pricing. The only to the European way a store can have low prices is to sell low-priced merchandise. On The Of Poverty! Thus, what you do about the prices you charge depends on the lines of Leading (EU), merchandise you buy and sell. It depends also on sparknotes macbeth, what your competition charges for Leading to the European Union (EU) these lines of merchandise. Your answers to the following questions should help you to decide what to do about pricing. In what price ranges are your line of merchandise sold. High _____ , Medium _________, or Low _____? Will you sell for cash only?

What services will you offer to justify your prices if they are higher than your competitor's prices? If you offer credit, will your price have to be higher than if all sales are for cash? The credit costs have to come from macbeth somewhere. Plan for them. If you use credit card systems, what will it cost you? Will you have to add to your prices to absorb this cost.

Customer Service Policies in a Retail store. The service you provide your customers may be free to them, but you pay for Events Leading to the Union it. For example, if you provide free parking, you pay for how to page your own parking lot or pick up your part of the cost of a lot you share with other retailers. Make a list of the services that your competitors offer and estimate the cost of each service. How many of these services will you have to provide just to be competitive? Are there other services that would attract customers but that competitors are not offering? If so, what are your estimates of the cost of such services?

Now list all the services you plan to offer and the estimated costs. Total this expense and Essay on The to the European (EU) figure out create a reference how you can include those added costs in Essay Events (EU), your prices without pricing your merchandise out of the market. Advertising was saved until the last because you have to have something to say before advertising can be effective. When you have an image, price range, and customer services, you are ready to tell prospective customers why they should shop in your store. When the money you can spend for summarise of practice affecting advertising is limited, it is vital that your advertising be on target. Before you think about how much money you can afford for advertising, take time to on The Leading European Union determine what jobs you want to do for Fast Food your store. List what makes your store different from your competitors. Essay On The Events To The (EU)! List the facts about your store and how to page its merchandise that your advertising should tell shoppers and prospective customers. When you have these facts listed and in Leading to the, hand, you are ready to think about the form your advertising should take and its cost. Ask the local media (newspapers, radio and television, and Fast Chains Essay printers of direct mail pieces) for information about the services and results they offer for your money.

How you spend advertising money is your decision, but don't fall into the trap that snares many advertisers who have little or no experience with advertising copy and media selection. Essay On The Events To The European (EU)! Advertising is a profession. Don't spend a lot of money on advertising without getting professional advice on what kind and how much advertising your store needs. The following work sheet can be useful in determining what advertising is needed to Competition Fast Chains sell your strong points to prospective customers. When you have a figure on what your advertising for the next twelve months will cost, check it against what similar stores spend. Advertising expense is one of the operating ratios (expenses as a percentage of sales) that trade associations and Leading to the European (EU) other organizations gather.

If your estimated cost for advertising is Competition Chains, substantially higher than this average for your line of merchandise, take a second look. No single expense item should be allowed to get way out of line if you want to make a profit. Your task in determining how much to spend for advertising comes down to the question, How much can I afford to spend and still do the job that needs to on The Events European be done? To complete your work on Competition Food Essay, marketing, you need to Essay on The Events Leading to the European Union think about what you want to happen after prospects get inside your store. Your goal is to move stock off your shelves and displays at a profit and satisfy your customers. You want repeat customers and money in your cash register. At this point, if you have decided to sell for cash only, take a second look at Reflections Essay your decision. Don't overlook the Essay Leading European, fact that Americans like to buy on credit. Often a credit card, or other system of credit and collections, is needed to attract and hold customers. Customers will have more buying confidence and be more comfortable in your store if they know they can afford to buy.

Credit makes this possible. To encourage people to buy, self-service stores rely on layout, attractive displays, signs and clearly marked prices on the items offered for sale. Other stores combine these techniques with personal selling. List the display counters, racks, special equipment (something peculiar to Essay your business like a frozen food display bin or a machine to on The (EU) measure and cut cloth), and other fixtures. Figure the Essay Problem of Poverty, cost of all fixtures and equipment by on The Events European Union listing them on a worksheet as follows: Type of Among Essay, equipment Number X Unit Cost = Cost.

Draw several layouts of your store and European Union (EU) attach the layout that suits you to the cost worksheet. Determine how many signs you may need for a twelve month operation and estimate that cost also. If your store is a combination of self-service and personal selling, how many sales persons and create a reference page cashiers will you need? Estimate, I will need ________ sales persons at $ ________ each week (include payroll taxes and insurance in this salaries cost). In a year, salaries will cost: _________. Personal attention to Essay Leading customers is one strong point that a store can use as a competitive tool. You want to and codes affecting work in schools emphasize in training employees that everyone has to pitch in and get the job done. Customers are not interested in job descriptions, but they are interested in being served promptly and courteously. Essay On The Events To The European (EU)! Nothing is more frustrating to Problem of Poverty a customer than being ignored by an employee.

Decide what training you will give your sales people in the techniques of how to greet customers, show merchandise, suggest other items, and handle customer needs and complaints. When buying merchandise for resale, you need to answer questions such as: Who sells the line to retailers? Is it sold by the manufacturer directly or through wholesalers and distributors? What delivery service can you get and must you pay shipping charges? What are the Leading European Union (EU), terms of buying?

Can you get credit? How quickly can the vendor deliver fill-in orders? You should establish a source of supply on acceptable terms for each line of on The, merchandise and estimate a plan for Essay Events to the European (EU) purchasing as follows: Name of Item / Name of Supplier / Address of Supplier / Discount Offered / Delivery Time(1) / Freight Costs(2) / Fill-in Policy(3) (1) How many days or weeks does it take the supplier to summarise affecting work deliver the merchandise to your store. (2) Who pays? You, the buyer? The supplier? Freight or transportation costs are a big expense item. (3) What is the supplier's policy on fill-in orders? That is, do you have to buy a gross, a dozen, or will the supplier ship only Essay Leading European Union (EU) two or three items?

How long does it take for the delivery to get into your store? Often shoppers leave without buying because the store did not have the items they wanted or the sizes and colors were wrong. Stock control, combined with suppliers whose policies on sparknotes macbeth, fill-in orders are favorable to you, provides a way to Events Leading (EU) reduce walkouts. The type of system you use to keep informed about your stock, or inventory, depends on your line of merchandise and the delivery dates provided by your suppliers. Your stock control system should enable you to determine what needs to be ordered on summarise and codes of practice affecting work in schools, the basis of: (1) what is on on The Events European, hand, (2) what is on order, and (3) what has been sold. Some trade associations and suppliers provide systems to on The Problem of Poverty members and customers, otherwise your accountant can set up a system that is best for your business. Inventory control is based upon either a perpetual or a periodic method of accounting that involves cost considerations as well as stock control. When you have decided what system you will use to Essay European (EU) control stock, estimate its cost.

You may not need an extensive (and expensive) control system because you do not need the detailed information such a system collects. The system must justify its costs or you will just waste money and time on a useless effort. When an owner-manager buys reasonably well, you can expect to turnover stock several times a year. For example, the sparknotes macbeth, stock in a small camera shop should turnover four times to four and a half times a year. What is the average stock turnover per Events year of your line of merchandise? How many times do you expect your stock to turnover? List the summarise and codes of practice affecting work, reasons for your estimate.

In a retail store, behind-the-scenes work consists of the receiving of merchandise, preparing it for display, maintaining display counters and shelves, and keeping the store clean and attractive to customers. On The Events Leading To The Union! The following analytical list will help you decided what to do and the cost of those actions. First list the equipment (for example a marking machine for Problem of Poverty pricing, shelves, a cash register) you will need for: (1) receiving merchandise (2) preparing merchandise for display, (3) maintaining display counters and shelves, and Essay Events Leading to the European Union (EU) (4) keeping the store clean. Next list the supplies you will need for a year, for example, brooms, price tags, and business forms. Use this format to figure these costs: Name of Equip./Supplies | Quantity X Unit Cost = Cost. Who will do the back-room work and the cleaning that is needed to make a smooth operation in the store?

If you do it yourself, how many hours a week will it take you? Will you do these chores after closing? If you use employees, what will they cost? On a worksheet describe how you plan to handle these tasks. For example: Back-room work will be done by one employee during the slack sales times of the day. I estimate that the employee will spend _______ hours per week on these tasks and Essay on The Problem of Poverty will cost ________ (number of hours times hourly wages) per week and _____ per on The European (EU) year. I will need ________ square feet of space for the back-room operation.

This space will cost _______ per similarities asexual square foot or a total of ________ per Essay Leading to the European Union (EU) month. List and Among Fast Food Chains Essay analyze all expense items in European Union, the same manner. Examples are utilities, office help, insurance, telephone, postage, accountant, payroll taxes, and licenses or other local taxes. If you plan to hire others to sparknotes help manage, analyze these salaries. Put Your Plan Into Dollars. At this point, take some time to think about what your business plan means in terms of dollars. Leading Union! This section is designed to help you put your plan into dollars.

The first question concerns the source of dollars. After your initial capital investments in a retail store, the main source of page apa, money is sales. On The Leading To The European Union! What sales volume do you expect to do in the first twelve months? Write your estimate here ________, and justify your estimate. List the similarities between asexual, following estimated start-up costs: Fixtures and equipment* ______. Starting inventory ______.

Decorating and remodeling ______. Installation of equipment ______. Deposits for utilities ______. Legal and professional fees ______. Licenses and permits ______. Advertising for the opening ______. Accounts receivable ______. Operating cash ______.

*Transfer your figures from Essay on The Leading to the Union previous worksheets. Whether you have the funds (say in savings) or borrow the money, your new business will have to sparknotes macbeth pay back start-up costs. Keep this fact in Essay Events to the, mind as you work on estimating expenses and on other financial aspects of your plan. In connection with annual sales volume you need to think about expenses. Sparknotes Macbeth! If, for example, you plan to do sales amounting to $100,000, what will it cost you to do this amount of business? How much profit will you make? A business must make a profit or close. The following exercise will help you to make an estimate of your expenses. To do this exercise you need to know the total cost of goods sold for your line of merchandise for the period (month or year) that you are analyzing. Cost of goods sold is Events to the (EU), expressed as a percentage of sales and is called an operating ratio. Check with your trade association to on Counseling Sessions get the Essay on The Events to the European Union (EU), operating ratios for your business's.

The following is the format for an Income Statement with operating ratios substituted for dollar amounts. Summary of Operating Ratios. of 250 high Profit Hardware Stores. Cost of Goods Sold -64.92. Payroll and other employee expenses16.23. Office supplies and postage0.40. Telephone and telegraph0.24. Taxes (other than real estate and payroll) 0.46. Depreciation (other than real estate)0.57. Legal and accounting expenses0.31.

Dues and subscription0.08. Travel, buying, and entertainment0.19. Total operating expense -26.33. Net operating profit 8.75. Other income 1.65. Net profit before income taxes10.40.

Now using your operating ratio for cost of goods sold and Essay of Poverty your estimated Sales Revenue, you can breakdown your expenses by substituting your ratios and dollar amounts in the Income Statement. Notice that Gross Margin must be large enough to provide for your expenses and profit. and continue to Essay on The Events Leading to the European Union fill out the entire Income Statement. Work out statements monthly or for the year. A budget helps you to see the Competition Among Fast Food, dollar amount of your expected revenue and expenses each month. Essay To The European! Then from month to month the question is: Will sales bring in enough money to pay for the store's bills? The owner-manager must prepare for the financial peaks and Essay of Poverty valleys of the business cycle. A cash forecast is a management tool that can eliminate much of the anxiety that can plague you if your sales go through lean months. European (EU)! Use the following format. Cost of sparknotes, Goods Sold -64.92. Payroll and other employee expenses16.23.

Office supplies and postage0.40. Telephone and telegraph0.24. Taxes (other than real-estate and payroll) 0.46. Depreciation (other than real estate)0.57. Legal and accounting expenses0.31. Dues and subscription0.08. Travel, buying, and entertainment0.19. Total operating expense -26.33. Net operating profit 8.75.

Other income 1.65. Net profit before income taxes10.40. Now using your operating ratio for cost of goods sold and your estimated Sales Revenue, you can breakdown your expenses by substituting your ratios and Essay on The to the European dollar amounts in Sessions, the Income Statement. Notice that Gross Margin must be large enough to Essay on The Leading to the European Union provide for summarise the laws and codes affecting in schools your expenses and profit. A budget helps you to see the dollar amount of your expected revenue and Events to the European expenses each month. Then from month to month the question is: Will sales bring in enough money to pay for the store's bills? The owner-manager must prepare for the financial peaks and valleys of the Essay on The Problem of Poverty, business cycle. A cash forecast is Essay on The Leading European, a management tool that can eliminate much of the anxiety that can plague you if your sales go through lean months.

Use the following format. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total. (Start of Essay Problem of Poverty, Month) _______________ ___ ___ ___. (Start of Month) _______________ ___ ___ ___. (add (1) and Essay European Union (2) _______________ ___ ___ ___. (4) Expected Accounts. Receivable _______________ ___ ___ ___. Expected _______________ ___ ___ ___. (6) Total Receipts. (add (4) and (5)) _______________ ___ ___ ___. (7) Total Cash and.

and (6) _______________ ___ ___ ___. (8) All Disbursements. (for month) _______________ ___ ___ ___. (9) Cash Balance at end of Month. in Bank Account and Petty Cash. (subtract (8) from Reflections on Counseling Sessions (7)* _______________ ___ ___ ___. *This balance is your starting figure for the next month.

Is Additional Money Needed? Suppose at this point that your business needs more money than can be generated by present sales. On The Union! What do you do? If your business has great potential or is in good financial condition, as shown by sparknotes macbeth its balance sheet, you will borrow money (from a bank most likely) to keep the business operating during start-up and slow sales periods. The loan can be repaid during the fat sales months when sales are greater than expenses. Adequate working capital is needed for success and survival; but cash on hand (or the on The Events Union (EU), lack of it) is not necessarily an indication that the business is in bad financial shape. A lender will look at your balance sheet to see the business's Net Worth of a reference page, which cash and cash flow are only a part. The balance sheet statement shows a business's Net Worth (financial position) at on The to the a given point in summarise, time, say at the close of business at the end of the month or at the end of the Essay on The Events to the, year. How To A Reference Page Apa! Free Retail Business Plan How To.

Even if you do not need to borrow money you may want to show your plan and Essay Events to the European (EU) balance sheet to your banker. It is never too early to build good relations and credibility (trust) with your banker. Let your banker know that you are a manager who knows where you want to go rather than someone who merely hopes to succeed. To make your plan work you need feedback. For example, the year-end profit and loss (income) statement shows whether your business made a profit or took a loss for the past twelve months. Don't wait twelve months for macbeth the score. To keep your plan on target you need readings at frequent intervals. An income statement compiled at Essay Leading to the Union the end of each month or at the end of each quarter is one type of frequent feedback. Also you must set up management controls that help you insure that the right things are done each day and week. Organization is needed because you as the owner-manager cannot do all the work. You must delegate work, responsibility, and the laws and codes of practice in schools authority.

The record keeping systems should be set up before the store opens. After you're in business it is too late. The control system that you set up should give you information about stock, sales, receipts and Essay Events Union disbursement. The simpler the accounting control system, the better. Its purpose is to give you current useful information. You need facts that expose trouble spots.

Outside advisers, such as accountants can help. The purpose of controlling stock is to provide maximum service to your customers. Your aim should be to achieve a high turnover rate on your inventory. Between Asexual And Sexual! The fewer dollars you tie up in stock, the better. In a store, stock control helps the owner-manager offer customers a balanced assortment and enables you to determine what needs ordering on the basis of (1) what is on hand, (2) what is on order, and (3) what has been sold. When setting up inventory controls, keep in mind that the cost of the stock is not your only cost. There are inventory costs, such as the cost of purchasing, the Essay Leading to the Union, cost of keeping stock control records, and the cost of receiving and storing stock. In a store, sales slips and similarities and sexual cash register tapes give the owner-manager feedback at the end of Essay on The European Union, each day.

To keep on top of sales, you need answers to questions, such as: How many sales were made? What was the dollar amount? What were the best selling products? At what price? What credit terms were given to customers?

Break out your receipts into receivables (money still owned such as a charge sale) and create a reference cash. Leading European! You know how much credit you have given, how much more you can give, and how much cash you have with which to operate. Your management controls should also give you information about the dollars your company pays out. In checking on your bills, you do not want to be penny-wise and Essay on The Problem pound-foolish. You should pay bills on Essay on The Leading to the European (EU), time to take advantage of supplier discounts. Your review systems should also give you the Reflections Sessions, opportunity to make judgments on the use of the Essay on The Leading to the, funds. In this manner, you can be on asexual, top of emergencies as well as routine situations. Your system should also keep you aware that tax monies, such as payroll income tax deductions, must be set aside and paid out at the proper time. Break-even analysis is a management control device that approximates how much you must sell in Leading (EU), order to cover your costs with no profit and Competition Fast Chains Essay no loss. Profit comes after break-even.

Profit depends on sales volume, selling price, and on The Leading to the (EU) costs. Break-even analysis helps you to estimate what a change in one or more of Reflections Essay, these factories will do to your profit. To figure a break-even point, fixed costs (like rent) must be separated from variable costs (like the on The Events Leading European Union (EU), cost of goods sold) . The break-even formula is: Break-even point (in sales dollars) = Total fixed costs. . Total variable costs. . Corresponding sales volume. Stop when you have worked out your break-even point. Whether the break-even point looks realistic or way off base, it is time to make sure that your plan is workable. Take time to re-examine your plan before you back it with money.

If the plan is not workable, better to summarise and codes of practice in schools learn it now than to realize six months down the on The Union, road that you are pouring money into a losing venture. In reviewing your plan, look at macbeth the cost figures you drew up when you broke down your expenses for the year (operating ratios on the income statement). To The European Union! If any of your cost items are too high or too low, change them. You can write your changes above or below your original entries on the worksheet. When you finish making your adjustments, you will have a revised projected statement of sales and expenses. With your revised figures, work out a revised break-even analysis. Whether the new break-even point looks good or bad, take one more precaution. Reflections On Counseling Sessions Essay! Show your plan to someone who has not been involved in working out the details with you.

Get an Essay on The (EU) impartial. knowledgeable second opinion. Your banker, or other advisor may see weaknesses that failed to Among Fast Chains appear as you went over the plan details. Essay On The Events Leading Union (EU)! These experts may see strong points that your plan should emphasize. Put Your Plan Into Action. When your plan is as thorough and accurate as possible you are ready to put it into action. And Codes Affecting Work In Schools! Keep in mind that action is the difference between a plan and on The Events Leading Union a dream. The Laws Of Practice Affecting In Schools! If a plan is not acted upon, it is Essay on The Events Leading to the (EU), of no more value than a wishful dream.

A successful owner-manager does not stop after gathering information and on Counseling Sessions drawing up a business plan, as you have done in working through this Guide. use the plan. At this point, look back over your plan. Essay On The Events To The European (EU)! Look for things that must be done to apa put your plan into Events European, action. Sessions! What needs to Essay to the European Union (EU) be done will depend on your situation and Essay on The goals. On The Events To The! For example, if your business plan calls for an increase in Food Essay, sales, you may have to provide more funds for this expansion. Have you more money to put into this business?

Do you borrow from friends and relatives? From your bank? From your suppliers (through credit terms?) If you are starting a new business, one action may be to get a loan for fixtures, stock, employee salaries, and on The Events Leading to the Union (EU) other expenses. Another action will be to find and to hire capable employees. Now make a list of things that must be done to put your plan into action. Give each item a date so that it can be done at the appropriate time. To put my plan into action, I must: 1. Do (action) _________ By _________(date) Once you put your plan into action, look out for changes.

They can cripple the summarise and codes of practice affecting work, best business no matter how well planned. On The Leading European (EU)! Stay on Among Fast Food, top of on The Events Leading European Union, changing conditions and adjust your business plan accordingly. Sometimes the Essay on The, change is within your company. For example, several of your sales persons may quit. Sometimes the change is with the Essay Events Leading to the European Union, customers whose desires and tastes shift and sparknotes macbeth change or refuse to change. Sometimes the on The Events Union (EU), change is technological as when products are created and marketed. In order to adjust your plan to Essay account for such changes, you the owner-manager, must: Be alert to the changes that come about in your line of business, in Essay on The to the European (EU), your market, and in your customers.

Check your plan against these changes. Determine what revisions, if any, are needed in the laws affecting work, the business plan. The method you use to to the European Union keep your plan current so that your business can weather the sparknotes, changing forces of the market place is up to you. Read trade and business papers and magazines and review your plan periodically. Once each month or every other month, go over Essay Events European Union, your plan to Competition Among Fast Food Chains see whether or not it needs adjusting.

Certainly you will have more accurate dollar amounts to work with after you have been in business for a time. Make revisions and put them into action. You must be constantly updating and improving. A good business plan must evolve from experience and the best current information. On The Leading To The European! A good business plan is good business. Other Topics in on Counseling Sessions Essay, the 'Staring a Business' Section. Business Idea Feasibility Study Starting a Business Checklist Starting a Business Basics What Business to Essay (EU) Start Starting the Business Buying a Going Business Buying a Franchise Managing Your Business Special Requirements Making the Decision Business Plan Developing a Business Plan Sample Business Plan Planning a Business Planning a Service Business Planning a Home Business Planning a Retail Business Planning a Construction Business Planning a Manufacturing Company Starting a Small Business FAQ The Legal Structure Finding New Products How to Borrow Money Basics of Patents Raising Venture Capital Money Making Money With a New Idea Entering Into a Partnership Basics of Retailing Shopping Center Location Deciding on a Store Location Franchise Business Checklist Selecting a Franchise Business. Sidebar: you are invited to Competition Fast Food Chains Essay visit our car insurance information section featuring a list of Essay on The Events Leading to the European (EU), articles that may save you hundreds of dollars on your motor vehicles quotes. In full coverage auto insurance you'll discover helpful tips to getting cheap quotes. For information on how to get cheaper quotes on between and sexual, shorter terms see one month car insurance and also short term car insurance. For first time drivers information see cheap car insurance for Leading to the Union (EU) new drivers.

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Downton Abbey Cooks Online Guide to Afternoon Tea. My tea party on National TV. Link to Recipes and Video Clip from the show. An overview on what you need to know about Afternoon Tea. My new book with 60+ recipes and tips. Afternoon Tea is (EU) arguably the similarities between asexual best contribution the British have made to Essay on The Events Leading Union (EU), cuisine. A lovely tradition My upcoming new book will provide all you need to know, whether you are planning to visit a famous tea house in London, organizing a fundraiser or just hosting a tea at home.

This article provides highlights on history, what to eat, how to eat, when to eat!. Enjoy. History of the English Tea Ritual. In 1662 Catherine of on Counseling Sessions Essay Braganza of Portugal married Charles II and brought with her the preference for tea, which had already become common in Europe. European (EU). As tea was her temperance drink of choice, it slowly gained social acceptance among some of the aristocracy as she replaced wine, ale and spirits with tea as the court drink.

It did take some time though to ween courtiers from enjoying ale at breakfast. Baby steps. The actual taking of summarise the laws and codes of practice affecting work tea in the afternoon developed into a new social event some time in the late 1830s and Events Union, early 1840s. It was Anne, Duchess of Bedford, one of Queen Victorias ladies-in-waiting, who is credited for the laws of practice work in schools, first inventing Afternoon Tea, but actually it had been a gradual evolution. The gap between lunch and supper was widening, so Anne started asking for tea and small cakes to be brought to her private quarters.

I am sure she quickly realized that a lot of gossip could be shared if she invited other ladies to her quarters to share her cakes. Queen Victoria herself was encouraged to start hosting her own parties as a way of re-entering society after the passing of her beloved husband Albert. Legend has it that Victoria Sponge was named and served at her tea parties which became large affairs. Other women picked up the idea and spread like wildfire. Thus the ritual of afternoon tea began. Women do know how to get things done. Tea lingo: Afternoon Tea is Not High Tea. Nothing better than sharing tea with friends. There is nothing like enjoying tea with friends or colleagues. Leading European Union (EU). Check out my recent tv interview about hosting a tea party. If you are planning a visit to Essay on The Problem, the UK, watch Downton Abbey , Coronation Street , or other British type serials, it might be helpful to get proper knowledge of the terms used.

Afternoon Tea What we imagine all British teas to be. An afternoon meal, served typically from 4 6 pm, which includes the tiers of smart little crustless sandwiches, scones, clotted cream, curd, 2-3 sweets and heaps of tea. Essay Events Union (EU). High Tea or Tea High tea is eaten in high chairs at the dinner table. Afternoon Tea is traditionally served on lower couches and lounging chairs. High tea is actually is a meal that the working class had at the end of the day with cold meats, potatoes, as well as other foods with tea and perhaps a beer. Americans confuse the two, and since some London tea houses use the terms interchangeable to keep tourists happy, it adds to the confusion. Low Tea This still afternoon tea, but called low tea because guests are seated in Sessions low armchairs with low side-tables on which to Essay on The Events to the (EU), place their cups and saucers. Royale Tea A social tea served with champagne at the beginning or sherry at how to page apa the end of the tea.

Celebration Tea Another variation of Events to the European Union afternoon tea with a celebratory cake which is on The of Poverty also served alongside the other sweets Cream Tea A simple tea service consisting of scones, clotted cream, marmalade or lemon curd and tea. Events Leading To The European. Elevensies Morning coffee hour in England (I remember the Hobbits used this term in Lord of the Rings. I thought that they ate 11 times a dayjust like me!) Tea Etiquette: Learn by Example from similarities between, Downton Abbey. Matthew helps himself to Madeleines (ITV) Displaying acceptable manners is a way of fitting in with a certain class.

Pay attention to the tea scene in S1 E2 of Downton Abbey . On The To The European (EU). The new heir Matthew Crawley comes home to find visitors, and decides to help himself to tea and madeleines. Molesley, the butler, is horrified and how to a reference apa, his mother, the Essay Events to the (EU) Dowager and Cora embarrased. Yes, it is evident that this middle class lawyer is a diamond in the rough, and has a long way to on Counseling Sessions, go before he will become a true gentleman, but we gradually see him growing into the role of Essay on The Events Leading European (EU) heir apparent. If you plan to similarities, enjoy the tea ritual in London or your home town, book an Afternoon Tea (not High Tea), and on The Events Leading to the European (EU), do take note of sparknotes proper manners to fully enjoy the experience. In London, they do try to on The to the European, do things properly, which is why we adore Downton Abbey in the first place, right? The Dowager at Among Essay Tea: always with an agenda (ITV)

Tea with the Dowager could be stressful since was always some plan she had in mind to discuss. To help make your tea experience less stressful, here are some tips to take to the Dowager House, your local tea shop, or famous London tea house: Sugar/lemon tea is Essay European Union (EU) poured first, then sugar or thinly sliced lemon and never milk and Sessions, lemon together as it will curdle. Milk goes in after tea a nice little saying: To put milk in your tea before sugar is to cross the path of love, perhaps never to marry. (Tea superstition) Who Pours? If you are the hostess, you should pour. If you are taking tea at a tea house, it is the on The Events to the European person who is how to closest to the pot when the Essay on The Events to the European Union (EU) pot is brought to the table. Proper placement of spoon the spoon never stays in the cup. Proper holding of cup use both hands to sparknotes, lift both cup and saucer to Events Union (EU), drink from, and please no pinkies*.

I dare you to catch anyone on Downton The correct order when eating on a tea tray is to eat savouries first, scones next and sweets last. We have changed our order somewhat. We like guests to sparknotes macbeth, eat the scones first while they are hot, then move to on The Events Leading to the, savouries, then sweets. Scones the most practical approach according to Essay, Debretts is to split the on The Events Leading to the European scone horizontally before adding your favorite spreads. Cream, then jam on Among Fast Food Essay, scones? This depends. Devon tradition puts clotted cream first on scones, then jam. In Cornwall, preserves first.

Eat with fingers neatly. Use your fingers you can eat bite-size pastries with your fingers, as well as sliced loafs, breaking off small pieces before consuming. Use a dessert fork to eat larger pastries. No dunk zone unless your tea party is very informal, dunking treats in your tea will garner a scowl. *Since ancient Rome, a cultured person ate with 3 fingers, a commoner with five.

Thus, the birth of the raised pinkie was a perceived sign of elitism, however the The pinky up rule is actually a misinterpretation of the on The Events Leading to the 3 fingers vs 5 fingers dining etiquette. You will never see the ladies at Downton Abbey raise a pinky. I am a bit of a pack rat and have accumulated a number of pieces over the years for my tea service. Essay Problem Of Poverty. Some I have inherited, a few are treasured gifts from friends, but many I have picked up at yard sales and thrift stores over the years. Your tea service does not have to Essay Events to the European Union, match and in fact it works out better when each person has their own personal cup to keep track of. If you are keen on starting your own tea service, try checking out your local Goodwill store.

You will be amazed at what you may find. Dont get too stressed about on The Problem making tea, particularly since much tea is now sold in tea bags. To distinguish yourself as a tea aficionado, however, just follow the time honored tradition of first warming the tea pot. Add a bit of boiling water to the pot, give it a swirl and pour it out Events Leading to the European Union before adding your tea. Steep 3 or 4 minutes and dont let the tea steep too long or it will become bitter. If you go with loose tea, the general guideline is to allow for Competition Among Fast Food Chains Essay, 1 tsp per person, 1 tsp for the pot, and Leading European, allow 10 ounces per similarities asexual and sexual reproduction, person. Use a tea strainer and pour into Essay on The Events to the Union, cups. You may wish to fill your tea pot with tap water, pour into a measuring cup to determine how many cups your pot will hold. Create Page. Debretts also advises that you keep a heated pot of water nearby in Events Union case to help dilute tea if it is too strong. Queen of the Kitchen.

The following are the types of items you will find at tea. Follow the links to locate recipes for items we have prepared in summarise work in schools our travels. Essentially the tray holds the 3 Ss: Scones, Sandwiches/Savouries and Essay Events Leading to the European Union (EU), Sweets. I mostly focus on Essay Problem of Poverty, traditional tea items (great food always has a history). Essay Leading To The European Union. I am a big fan of healthy eating and while many of these treats are sometimes foods, but I also include healthy versions of some treats which you can enjoy anytime. The general rule to Food Chains Essay, the tea tray is that items can be eaten by hand so are cut into bite sized pieces, and Essay on The Leading European, generally cold, unless you have scones right out of the oven.

always time for tea (Carnival Films) Afternoon tea trays have three levels: TOP: SCONES. You your site are amazing! Thanks for all your hard work. Sparknotes Macbeth. This is such a beautiful, as well as informative blog. There are so many dishes I am inspired to make. So glad I found it! Hi Pamela! I am going to use this tea bible when the cast and crew of Titanic:A New Musical at TUTS Vancouver organizes a high tea to Essay on The Events Union (EU), celerate the the laws and codes in schools final week of rehearsals! Thanks so much!

Yay! Someone that knows that high tea is supper and is serving a real high tea. Essay Leading To The Union (EU). You go girl. Thank you so much. Competition Among Fast Food Chains. Very helpful to us Americans! Reblogged this on The Rose of Europe and Essay on The Events Leading to the (EU), commented: Read this to Essay on The Problem, avoid making a fool of yourself at tea parties! #128521; This is your tea bible! lovely article on tea. great info, thank you! Great source of information! Thank you for clarifications on the different types of Tea service. Americans still make the Essay on The to the European Union (EU) mistake of referring to a traditional afternoon tea as a High Tea (one of how to my pet peeves).

Hello, in Essay Events Leading Union (EU) the Dowager Countess clip showing how to serve tea, she uses a hot water type urn to pour the water into the tea pot. Competition Fast. Do you know the proper name for Events European Union, this as l would love to buy one if it is still possible? You know i really dont know, but I would love to have one myself. Perhaps another follower will be able to provide some insight. I found out the on Counseling Sessions name of it. They are called Tea Kettles some used spirits to create heat at the base or tea candles.

When we were in Russia they called the urns Samovar, some designs are quite beautiful. Leading European (EU). Just found your blog today Pamela, Love it! We used to sell these in our tea room. We ordered them from a company called Aldas which, alas, is no longer in business. They called them tea tippers. Tea Time magazine often features advertising from apa, companies that offer this kind of specialty item. Actually, just google it. There are several options!

Have fun! The tea story relating to marriage is about how young womens suitors were tested for proper breeding before being allowed to court (proceed to Leading European, woo her to wed). Poorer quality china (porcelain) cracked due to on The of Poverty, thermal shock if hot tea went in first- so the custom was to put in the milk, then the tea- thus lessen the on The Events Union thermal shock. Thus, if a man put milk in macbeth first- he could be seen to be from poorer stock- and lesser breeding thus successfully out out of the running by the Dowager. Conversely if a Mr Willoughby was wooing your Marianne Dashwood- it would be greatly admired if he poured the Events Leading European Union (EU) hot tea first- nevermind the Essay on The Problem breakages- as he was obviously well bred- and all the ladies would together a-swoon. Thats an Leading European (EU) interesting tidbit I hadnt heard before.

My understanding had been that milk was poured in first because the earlier china couldnt stand up to Essay, the thermal shock, and that people only started reversing the on The Events to the process when higher-quality cups and such became available; it makes sense that those able to afford the similarities between reproduction higher-quality pieces would be the first to own them (and then proceed to make pouring milk into tea a status thing). Another interesting tidbit: pouring milk in after the tea will dull the flavour of the tea. How funny an Irish friend told me the milk was poured in first to prevent staining or discoloration on the cups- both theories makes sense I suppose- I didnt know pouring it after dilutes flavor! good to know-:) Great, informative post! I love tea and the rich tradition associated with it. Consider this bookmarked. #128578; What specific brands and Events (EU), types of tea are recommended?

Generally you want to a reference, offer two or three types. Earl Grey is crowd favorite as well as English Breakfast and perhaps an orange pekoe. Leading To The Union (EU). There are lovely tea shops which offer fresh tea, and if you ask nicely they can provide a nice sampler pack for you. Summarise And Codes Work. If you are a fan of history, Typhoo Tips http://wp.me/p27trL-xE was the first brand of tea offered in tea bags back in 1869, assuring customers they were buying fresh tea and not reclaimed tea. Thank you so much! What a delightful site; Tea and Downton Abbey- What could be better? Excellent information! We enjoyed the Events to the European (EU) first episode of season three of Downton Abby last night while partaking of High Tea!

Although I enjoy my daily cuppa (or cuppaS), there is on The Problem nothing like a real tea ceremony to make me feel all warm and fuzzy. Essay. I sincerely wish I had known of and codes of practice work your website when I hosted a tea party for a few of my coworkers last year! We had cucumber sandwiches, scones with clotted cream, jam, and lemon curd, and I made lemon drops which are essentially slices of homemade sponge cake with lemon curd between the Essay on The Leading European Union layers and topped with whipped cream and a raspberry (or a gooseberry if youre being authentic). Such good fun!! I am English and over the years have attended many Afternoon tea parties Including once as a girl a Royal Garden Party at Buckingham Palace , I love them. I am just about to host my own Downtown tea party for a reference, 60. I have found your site the most informative and well researched, it far surpasses any other research I have found. The links to the recipes are very useful.

Thank you for Essay Events Leading to the (EU), all your hard work and research. Your site is lovely. Suzanne, Oxfordshire, Uk. An absolutely brilliant guide. Similarities Reproduction. Amazing how many people confuse high tea, cream tea and the much more substantial afternoon tea.

Im constantly on about tea on my comfort food blog. Having grown up with afternoon tea, I have introduced many friends to the pleasures of afternoon tea over the years. Also love to go out for tea, and I *hate* it when servers at Essay on The to the European (EU) even the poshest places call it high tea. I think Americans do that because it sounds more haute. Which, in your opinion is better when it comes to a tea kettle: stainless steel or porcelain enamel? Im getting very tired of using a regular pot to heat water in our house but would rather invest in a quality kettle than not. Any information you could give would be appreciated. Thank you. Summarise The Laws Of Practice Affecting. #128578; I have always used a stainless steel kettle, we currently have a smart looking brushed Cuisinart cordless version, and didnt realize you could find porcelain, but you must live in on The Leading European Union (EU) a wonderful part of the world where they exist.

As for a teapot, ceramic is the way to go. Thank you for your input! The porcelain kettles Ive seen are online actually. Not many to choose from but there are a few companies that make them. Again, thank you for replying. Well. I couldnt have found a better site to link to from my article, Downton Abbey: Hats of Distinction. As the Teapixie, I live for tea and the taking of tea.

I love that special menus are created around tea and sparknotes macbeth, it is so fun to see how you pair recipes with Downton Abbey events. Leading To The European Union. Even if the events are tragic. Isnt television fun? In any case, I just want to let you know that I have linked to your site, along with others. I want to invite you to come by my page so that you can see how I am profiling the Fast Food Chains fun of the Downton Abbey style-makers.

I am regularly updating the article with new links and new hats. Putting the article together is Leading European Union almost as fun as Tea or watching Downton Abbey, because I get to visit sites like yours. Competition Food. Thank you so much for creating a site with true tea ambiance! Im terribly sorry but I really feel that I must comment. Commendable as your blog may be, I find it rather offensive when you refer to The British may have failed miserably in other culinary areas. I am English born and bred and I suggest you visit my fair country to actually try our food and fabulous restaurants.

We have an extraordinary amount of fantastic fare, amazing quality of on The Events European Union (EU) produce, a thriving farmers market and Sessions, artisan producers. Essay Events Leading European Union. We have some of the Essay on The Problem of Poverty best chefs in Leading European Union (EU) the World and macbeth, thankfully independent restaurants still survive despite the ongoing march of Essay Events to the European Union dull franchises. Food Essay. As someone who was bought up in Essay on The European Union (EU) a house of food, a brother who was a pastry chef at Fortum and on Counseling Sessions, Mason and cooked for Essay on The Events to the (EU), the royal family; I suggest you try our cuisine for yourself and on our shores before you revert to a stereotypical and spread rather outdated and how to create apa, uneducated view. I think you might even enjoy the on The European (EU) education. Summarise The Laws And Codes Of Practice Affecting Work In Schools. I wish you well. Oh CC!

My roots are in England and Essay on The European (EU), I do have a special place in my heart for Jamie, Nigella, and Heston (a family favourite). Create A Reference Page. Of course England is coloured by myriad gastronic experiences, just like Canada. Events To The. I am on the West Coast of Canada and I rarely eat smoked salmon because its just too expensive! And a dish like Poutine is for those who wish to live short lives. But we eat lots of sushi, curry, Mexican, and Italian. It is hard to Fast Chains, think of stereotyped British food without thinking of deep fried fish and chips, bangers and mash, and scraped toast. This is on The Leading to the (EU) not meant as an insult to the country of England, it actually gives me warm feelings about create page my British Grandad even the overcooked veggies that he loved. I have eaten food on your shores, many, many times. There are fantastic restaurants and there are places that struggle to break free from the Leading to the Union historic menus. I love both and look forward to on Counseling Sessions, shopping in English grocery stores, talking with restaurant and tea room prorietors, and eating a wide variety of Events Leading to the European (EU) fantastic foods including the nations number one dish, chicken tikka masala!

Please know that my personal regard for the culinary failures of England are associated with history just as Afternoon tea or High Tea or Elevenses are fantastic events associated with the history. Essay. All country cultures are weirdly stereotyped but should never be perceived as lacking in opportunities to evolve or lacking in evolution. My connection with historic British food is enveloped in on The European incredibly wonderful feelings about my own heritage. I am proud to say that I have a British culinary heritage. So am I! I cherish all my mother passed on to me. Not just cooking but the macbeth heritage as well. Rule Britiana. Joan Murphins. I believe it is Essay on The to the European (EU) correct to say elevenses not elevensies. in English hi tea what hot snacks we can offer. Dear Pamela,As a Brit, its nice to see someone from over the pond whos got most of the information about and sexual reproduction Afternoon Tea correct for a change: I now live in Vinci, Italy (yes where Leonardo was born), and now offer afternoon tea to Italians in on The Events to the Union (EU) our home dining business.I would take you to task on one item in your article,(theres always a critic!) and Sessions, that is about Cream Tea in which you say: Cream Tea A simple tea service consisting of scones, clotted cream, marmalade or lemon curd and tea. Cream Tea traditionally consists of scones served with clotted cream and strawberry jam.Having said that if people prefer to have their scones (and its pronounced skons as far as Im concerned),with an alternative, I have no problem with that, its a free world (supposedly)!For example I sometimes fill my Victoria Sponge with lemon curd instead of the traditional raspberry jam and fresh raspberries both of on The Leading to the (EU) which balance well with a nice cup of sweet tea.Good Luck with the and codes of practice affecting work book!

Is Sherry served at Tea? When, before or after? Your article is great, very helpful. Thank you very much !