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Win/win business sales

Article Abstract:

The careful planning of the sale of a business can result in a favorable situation for both the buyer and the seller. In order to ensure this win/win situation for both parties, it is important to remember that the real price is the after tax cash flow and not the sale price, that the negotiation of the sale will depend primarily on cash flow and tax planning, that the prime concerns of both buyers and sellers are risk and cash flow after tax, and that the value of the business is based on numerous factors. The techniques that can be used in the planning of a business sale include the installment sale, contingent earnout, management contract, covenant not to compete, unfunded deferred compensation, funded deferred compensation, two-step sale, employee stock option plan, charitable remainder trust, family or employee sale and estate planning.

Author: Morrison, Donald L.
Publisher: Institute of Management Accountants
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
Business sale

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A marketing strategy analysis of small retailers

Article Abstract:

Although the need for small firm marketing strategy research is widely acknowledged, few empirical studies have been conducted to date. The present study investigates the marketing strategies of a group of small retailers. Two levels of marketing strategy are identified and tested. The findings suggest the importance of developing an integrated marketing strategy which will effectively position the retailer against other store types, yet also provide a differential advantage for competing against stores of the same type. The article concludes with several suggestions for future strategy research. (Reprinted by permission of the publisher.)

Author: LaForge, Raymond W., Fiorito, Susan S.
Publisher: Baylor University
Publication Name: American Journal of Small Business
Subject: Business, general
ISSN: 0363-9428
Year: 1986
Retail industry, Retail trade

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The most critical problem for the fledgling small business: getting sales

Article Abstract:

An immediate problem for many small businesses is how to acquire sales in the present and for the future. Factors such as taxes, inflation, paper work costs, and government regulations must be taken into consideration as the firm goes from stage one to stage two. Many start-up companies depend on word-of-mouth, which is usually not effectively utilized, as the main source of business.

Author: Stephenson, Harriet Buckman
Publisher: Baylor University
Publication Name: American Journal of Small Business
Subject: Business, general
ISSN: 0363-9428
Year: 1984

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Subjects list: Methods, Planning, Sales management, Sales, Marketing, Small business
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