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Table of Contents |
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| Background Information |
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| About Business Resource Services, Inc. | 1 | |||
| About The Cost of Doing Business Report | 1 | |||
| Overview of the Three Basic Tables | 2 | |||
| Our Approach For Grouping Companies and Reporting Results | 3 | |||
| Determining Which Figures Are Relevant For Your Company | 4 | |||
| How The Top 25% Was Selected | 4 | |||
| Trend Notes | 5 | |||
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| II. Key Financial Performance Issues | ||||
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| Critical Areas to Manage | 6 | |||
| III. General Study Information and 2001 Operating Results | ||||
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| General Study Information | 7 | |||
| Executive Summaries | ||||
| Construction Equipment Rental Companies | 9 | |||
| General Tool Rental Companies | 16 | |||
| Party and Event Rental Companies | 23 | |||
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| IV. Action Plans for Success | ||||
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| Planning for Profitability | 30 | |||
| Planning for Productivity | 34 | |||
| Planning for Financial Position | 36 | |||
| Planning for Cash Flow | 37 | |||
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| V. What To Do Next | ||||
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| The "Fiscal Physical®" Action Plan | 39 | |||
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| Appendices | ||||
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| Appendix A – Three Basic Tables – Construction | A-1 | |||
| Median Financial Operating Ratios | A-2 | |||
| Average Common-Sized Balance Sheet | A-3 | |||
| Average Common-Sized Income Statement | A-4 | |||
| Appendix B – Three Basic Tables – General Tool | A-1 | |||
| Median Financial Operating Ratios | A-2 | |||
| Average Common-Sized Balance Sheet | A-3 | |||
| Average Common-Sized Income Statement | A-4 | |||
| Appendix C – Three Basic Tables – Party and Event | A-1 | |||
| Median Financial Operating Ratios | A-2 | |||
| Average Common-Sized Balance Sheet | A-3 | |||
| Average Common-Sized Income Statement | A-4 | |||
| Appendix D – Financial Statements as Working Tools | D-1 | |||
| Appendix E – Ratio Definitions and How They are Used | E-1 | |||
| Profitability Ratios | E-3 | |||
| Productivity Ratios | E-4 | |||
| Financial Position Ratios | E-5 | |||
| Cash Flow Ratios | E-6 | |||
| Appendix F – Financial Cause and Effect Road Map | F-1 | |||