SlideShare a Scribd company logo
1 of 30
Start Up
    capital
Costs
Production
Distribution
Administration
Variable
    Costs
Fixed
  Costs
Accounting Tools
Cash
  flow
“Lack of profit is
 like a cancer, but
lack of cash is like
  a heart attack”
Balance Sheet
___________
 Monthly Fixed Costs
(Price-Variable Costs Per Unit)
_____
 100,000
 (150-50)
That means you need to sell at least
 1,000 units so you neither win nor
            loose money

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