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Farmacy Inc.: Harbourfront Guardmedics Pharmacy
內容大綱
A pharmacist/entrepreneur was investigating the feasibility of opening a GuardMedics Pharmacy franchise in a large urban centre. She spoke to several friends and confidants currently in the industry in an attempt to collect enough data to project cash flows and financial statements for the venture.
學習目標
<ul><li>To give students practice at projecting cash flows and financial statements.</li><li>To demonstrate the links between the cash budget, the income statement and the statement of financial position.</li><li>To assess risk by applying basic financial tools such as return on equity, return on investment and break-even analysis.</li><li>To see how variable and fixed costs in a new venture function based on sales volume.</li><li>To think about and identify possible alternative sources of financing.</li></ul>