The Income Statement (Part One)

Designing the system of collection, understanding, andWill never create the perception that you are a
utilization of business financial information is a basicbusiness person to be reckoned with. ("Perception is
business strategy that is completely lost on the smallreality, it doesn't matter what the truth is!")
business owner.This list can go on and on, but, I think you get the
The small business owner that does not understandpoint.
"internal financial business management" and will,And, you should realize this; because this business
therefore, always be at risk of failure.and the owner has moved onto the "sidewalk", the
The problem is, they do not know this. employees and the community suffer.
Here are a few of the many reasons for why"How?"  The employees can't get raises because
this dilemma exists.  1) complexity  2) CPAthe business isn't growing and if they are getting
dependency  3) lack of training  4) frustration  raises, the risk to business longevity is in question. 
5) tried and failed and  6) possibly a lack ofNo raises, no impact on community economics. The
understanding as to its importance.employees aren't getting reasonable benefits as the
The small business owner makes the assumption thatbusiness isn't growing.  The community is also
success is based on hard work, many hours, and asuffers because this owner doesn't understand his
dedication to their product and customer.  While thisher responsibilities.  The business isn't hiring, can't pay
is true to some extent, why do you think 90% oftaxes, isn't providing confidence in longevity and his
businesses fail before they can get to their 7th year?business skills are in question by outsiders.  All of
There is much more to business ownership then justwhich have a direct impact on the community.
hard work. If, at this point, the business is not on its last leg, and
A small business owner must have the ability tothe owner hasn't reach the point of giving up, a
make good critical business decision at the rightconsultant usually shows up. 
time.  And therein, lies the problem. Is the business now ready for a change? A
Generally speaking, and as someone who has beenconsultant will only be able to help if;
face to face with hundreds of small business owners,1) Yes, if the business is still salvagable
failure occurs when decision are based on "seat of2) and yes, if the owner is now ready to learn.
the pants" and "gut feel".At this point, it can cost a business and its owner
Then the following occurs: "Whoops", that was not a$40,000 to $100,000 or more.
good decision.  Well, I try not to do that again, andIf the answer is a no to either statement, pack it up
sure enough, another bad decision rears its uglyjust get a job!  Less stress and less worry.
head.  Not just once, twice, three times, but several,Usually, step one of this type of consulting
one after another and then, there goes theengagement will consist of an analysis of all financial
confidence.information.  (ALL OF IT)  This generally takes two
It is usually at this point there are a couple a ways aor three days.  At the end of this analysis comes
business can go.the truth.
1) If the business decisions were bad and severeThe truth, if you are ready for it, will inform
enough, bankruptcy!  This might take 1 to 5 or 6you whether the business is still a viable entity and
years to accumulate.what steps must be taken and how soon.  A
2) If the decision were not severe enough to putserious list of priorities.
them out of business, the owner becomes tentative.The consultant will take it upon themselves, to begin
"I'm not making the decision. I've had enough ofmaking immediate change.  At the same time,
that."  ownership and management training will begin.
This is an example of an owner who steps off theOwnership training will require basic class time,
highway of progress and moves onto the sidewalk. instructing the owner and management in reading and
Now, they have become much more comfortableunderstanding financials and basic internal financial
with watching everyone pass them by, butbusiness management. 
that’s ok, at least they do not have to make asWhy?
many decisions.  Therefore, ergo; safety inBecause, a business entity, no matter what the
mediocrity.product or service or what the industry, talks to its
If you do not understand how to generate andowner and its managers. 
manage your own financial business managementIt talking all the time.  It is assisting in the owner and
tools you will definitely suffer from:its managers decision making processes.  It is
Cannot price your product or service.  (Yes I can, Ihelping to decrease the odds of making a mistake. 
simply use Manufacturers Suggested Retail Price thatOwners and managers are not trained in how or
are generally supplied to me!)  What does yourwhat to listen for.  Generally, neither are CPA's or
manufacturer know about "your cost of doingMBA's.  They are trained in concepts and theory. 
business"?  Or, (Yes I can, I simply use the formulaThey are trained in case study, but practical business
my father taught to me!) How long ago did he comeapplication, nope.  
up with this formula and what makes you think thatTrue business knowledge, understanding and
it will work in today's economy?developing an "ear" for listening comes from
Will always suffer from a lack of profits.  Basically,experience.
you will always be a the brink of disaster.CPA and Bookkeepers are trained in "Tax
Will always suffer from stress and worry.Accounting".  Ask them how to use breakeven
Will always suffer from poor asset managementanalysis to increase sales and they generally cannot
which in turn will lead to an eventual decrease in yourdo it.  But ask them to process your taxes and this
return on assets (ROA)they can do easily. 
Will always suffer from a lack of "family" time.Business ownership training "MUST" start with their
Will always enter a new year, suffering the same illsown income statement.  They must come to
as last year.understand how and why it is set up the way it is
Will always suffer from dependence on "others", ie.and they must be trained in how to read their own
banker, CPA, accountant, bookkeeper.income statement.
Will never grow at a rate you want, if at all and ifThis is where business knowledge, control, and self
you do grow, it will not be because of your solidworth are generated.
business decisions.My next article will show the breakdown of an
Will never be in control of your own destiny.Income Statement (Profit and Loss) and discuss the
Will never control sales, sales will always control you.logic behind the breakdown.
Will always be a "seat of the pants" owner.