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This book explains how and why planning is conceived and implemented. The steps lead to convincing prospective owners that investments will be recovered profitably, and when correctly implemented to convince lenders that loans will be repaid. It examines the basic nuts-&-bolts for putting a business plan together & lists components to consider in assembling them into a solid plan. It explains the most common methods of measuring profitability and points out uses & misuses of each profitability measure.