... Contents PART TWO PLANNING AND FORECASTING 22 3 Choosing a Business Form Richard P Mandel 22 5 The Business Plan Andrew Zacharakis 26 0 10 Planning Capital Expenditure Steven P Feinstein 29 1 11 Taxes ... Business Decisions Richard P Mandel 314 12 Global Finance Eugene E Comiskey and Charles W Mulford 353 13 Financial Management of Risks Steven P Feinstein 423 PART THREE MAKING KEY STR ATEGIC DECISIONS ... sales will be $ 720 ,000 or even a little better The wholesale cost of the items sold will be $480,000, giving a markup of $24 0,000—which is 331⁄3 % on the projected sales of $ 720 ,000 Using Financial...