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Sitting at their kitchen table early one morning, Renee and Gary Harris agreed that they finally had almost everything in place: a solid business plan, a great network of suppliers, an appealing and well-priced menu, start-up capital from their own personal savings

Using computer spreadsheets to track the finances for his restaurant-CC's Gourmet Kitchen-was one of Carl Coleman's least favorite things to do. This had been especially true at the end of each month since he opened. This evening in July 2010 was no different, as one figure in particular, the paltry $2,800 in profit, was characteristically depressing. "If I don't make some changes soon," Coleman said to himself, "I'm not going to be able to afford this."

David Brown sat at his desk in the stock room of his toy store, Huckle Buckle Beanstalk, looking at the three résumés in front of him. He needed a new store manager, and these three résumés were his top choices. Each offered a different mix of skills and experience, and he hoped he would have the unusual luxury of having one rise to the top in the afternoon interviews. He had fired his previous store manager just over a month earlier for theft, and he knew that the business would suffer if he had to continue managing the store himself.

Elizabeth Franks, CEO of VBV, had a week until her July 2010 board meeting. VBV had just completed a six-month marketing and advertising campaign for a new product line and strategic rebranding, and early responses from the board had indicated mixed feelings.