A sample business plan for

 
2. For unacceptable sales levels in Oklahoma City and Tulsa: After 6 months of 
marketing products in these two metropolitan areas, sales will be evaluated. If not 
meeting acceptable sales levels, Fancy’s Foods will consider contracting with local 
marketing specialists in Oklahoma City and Tulsa to carry out the in-store promotions 
and push the products to the stores. This contractual relationship will be based upon 
sales commissions (to be determined by the specialists and Fancy’s Foods), thereby 
providing incentive for the specialists to generate sales of Whipped Dream. 
3. For unacceptable business liquidity: In the event that the business lacks liquidity, 
Fancy’s Foods will examine their accounts receivable procedures to ensure that 
payment periods are just and that payments are being received in a timely manner.
Also, cash flow projections will be reviewed to determine if unforeseen cash 
layouts/expenses are undermining the financial health of the enterprise. 
4. For unacceptable returns on equity: If returns on assets and owners’ equity fall 
below acceptable levels, Fancy’s Foods will first examine and compare the per-unit 
costs of production and marketing with sales prices. If the margins are too thin, a 
price increase for products sold in specialty/gourmet shops will be considered.
However, because established non-flavored substitutes already exist at lower prices, 
the lost sales resulting from a price increase may make this option unsuitable for 
products sold in general food stores. Fancy’s Foods will therefore assess 
opportunities for minimizing production costs and examine different 
marketing/distribution alternatives. 

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APPENDIX 
 
 
 
 
[This is where the appendix would start if there was one. Appropriate material for 
appendixes include owner(s) resume, a processing flowchart, a management hierarchy 
diagram (if the business has multiple employees, sales staff, etc.), letters of intent to 
purchase from buyers, advertisement materials, copies of training completion certificates, 
etc.]