7(a) Loan program, 58–59

ABC. See Activity-based costing

Accounts payable, 61

Accounts receivable, 63–65

Accruals, 61

Activity-based costing (ABC), 134–136

Angel investors, 72

Banking relationship, 120

Balance sheet, See financial position statement

BEP. See Break-even point

Blanket loan, 63

Break-even analysis

calculation, 146

determining time, 146–147

multi-product calculation, 147–148

suggestions for, 149

Break-even point (BEP), 145

Budgeting, 128–130

Business financial statements

financial position statement, 111–112

income statement/profit and loss statement, 112–113

statement of cash flows, 113–115

Business-level strategy, 37–38

Business method patents, 164

Call options, 74

Capacity (5 C’s of credit), 67

Capital (5 C’s of credit), ...

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