| It is a natural phenomenon for small business to be | | | | what additional promotion can be done to increase |
| deeply involved in the particular skills and operations | | | | sales volume even higher. Thinking about how the |
| of the business. A fundamental issue that many small | | | | sales volume was obtained is the basis for |
| businesses overlook is that the particular industry in | | | | determining how even higher levels can be produced |
| which they work and their personal skills are just | | | | in succeeding months. |
| tools of the trade not the trade of business itself. | | | | Selling prices are often driven by market forces and |
| That trade of business is to produce a satisfactory | | | | product costs. An important area to consider is |
| bottom line. | | | | whether the sales prices obtained where the |
| While all business keeps financial records and many | | | | maximum prices obtainable at the same volume. |
| use accounting software the serious benefits of | | | | Other considerations would be to consider the effect |
| producing the accounts has a tendency to be | | | | of increasing sales prices which would increase |
| restricted to accounting for tax purposes. The most | | | | profitability if the same volume is maintained and |
| useful function of a good bookkeeping system is | | | | even the effect of reducing sales prices if the |
| however to use the financial information to generate | | | | volume of business increases to produce a higher |
| higher levels of profitability. | | | | level of gross profit. |
| The first step is to acquire and adopt an accounting | | | | Businesses in niche markets can charge a high selling |
| software package suitable for the skills and | | | | price for the products or services without affecting |
| knowledge of the small business. The second | | | | the demand for the goods. On the other side of the |
| essential step is to produce a regular monthly income | | | | coin the supermarket approach could be adopted by |
| and expenses statement, usually called a profit and | | | | generating high volumes of sales from promoting the |
| loss account. | | | | products at the lowest available prices. |
| Any individual monthly profit and loss account is of | | | | The most critical area to be considered is the |
| useful by limited value as a financial tool. Several | | | | marginal profit from different products or services. |
| consecutive monthly financial accounts can be | | | | The marginal profit is the gross profit which is the |
| indicative of where action can be taken to use the | | | | difference between the net selling price and the |
| bookkeeping tool as a tool for accounting for profit. | | | | variable cost of that business area. |
| Having produced a set of monthly accounts the next | | | | A lot of time can be spent working in the wrong |
| stage is to simply sit back and look at the numbers. | | | | direction, By identifying the most profitable items |
| The financial numbers tell the story of how the | | | | compared with the time and effort involved the small |
| business has performed financially and with an | | | | business can become more financially efficient by |
| intimate knowledge of how the figures came about | | | | diverting more effort to those areas producing the |
| the small business owner is perfectly placed to | | | | highest financial returns. |
| consider all potential options. | | | | The essential tool to this study is to maintain |
| Sales turnover is a critical area to be considered. The | | | | accounting records on a regular basis and produce a |
| historical sales income should be viewed in three | | | | monthly profit and loss account. Periodically take a |
| separate modes being sales volume, sales prices and | | | | step back and consider the direction, future and |
| marginal profitability, the most critical and important | | | | opportunities available based on historical performance |
| of which is likely to be marginal profitability. | | | | and the changes required to positively influence the |
| It is useful to stand back from the numbers and | | | | bottom line, using and viewing the accounting |
| consider how the sales volume was achieved, what | | | | software as a business tool. That tool is accounting |
| the driving forces where to achieve that level and | | | | for profit. |