Elite Medical Transcription (EMT) offers high-quality, low-error medical transcriptions to physicians and small practices of psychologists. EMT will also serve other parts of the market with sporadic service requests.

By utilizing sophisticated software, EMT provides accurate and convenient transcription services not yet available to the medical community in Eugene. They prioritize extensive staff training to ensure highly qualified transcribers.

These competitive advantages, combined with a growing market, enable EMT to quickly penetrate the market. The company expects to be profitable by month eight and achieve a solid net profit by year three.

Objectives:

– Create a service-based company that aims to exceed customer expectations.

Increase the number of clients by 20% through superior service.

– Have 45% of clients become repeat customers.

– Develop a sustainable home-based business sustained by its own cash flow.

Mission:

EMT’s mission is to provide the finest medical transcription service available. The company exists to attract and retain customers, with the belief that everything else will fall into place when this goal is met.

Medical Transcription Business Plan Example

EMT, a medical transcription service, serves the Eugene medical community. We offer superior service through sophisticated digital equipment and careful proofing. EMT also provides professionally trained transcriptionists. Dawn Copikat has taken numerous medical courses to have medical vocabulary and understanding, which will be an asset while serving the medical community.

EMT will be located in Dawn’s home. Dawn will handle scheduling, estimates, billing, and some transcribing. She will have one full-time employee for transcriptions. By month 11, Dawn will bring another full-time transcriber onboard. EMT is projected to become profitable by month eight and generate $35,000 in revenue by year three.

EMT is a sole proprietorship owned by Dawn Copikat.

EMT will require the following equipment:

– Legal fees for company formation, generation, and contract review.

– Advertising costs for local medical journal and association newsletter placements.

– Furniture, including two desks, chairs, and file cabinets.

– Paper shredder, copier, and fax machine.

– Two computer systems with Microsoft Office, a printer, CD-RW, and internet connection.

– Two transcribers.

– Medical transcription software.

– Specific psychologist transcription software.

– Reference library.

– Voice recognition software.

– Various office supplies, including stationery.

– Cellular phone and pager.

Please note that the listed equipment will be considered long-term assets.

Medical Transcription Business Plan Example

Start-up Funding:

Start-up Expenses to Fund: $400

Start-up Assets to Fund: $29,600

Total Funding Required: $30,000

Assets:

Non-cash Assets from Start-up: $5,450

Cash Requirements from Start-up: $24,150

Additional Cash Raised: $0

Cash Balance on Starting Date: $24,150

Total Assets: $29,600

Liabilities and Capital:

Liabilities:

Current Borrowing: $0

Long-term Liabilities: $0

Accounts Payable (Outstanding Bills): $0

Other Current Liabilities (interest-free): $0

Total Liabilities: $0

Capital:

Planned Investment:

Dawn: $30,000

Investor 2: $0

Other: $0

Additional Investment Requirement: $0

Total Planned Investment: $30,000

Loss at Start-up (Start-up Expenses): ($400)

Total Capital: $29,600

Total Capital and Liabilities: $29,600

Total Funding: $30,000

Start-up Requirements:

Start-up Expenses:

Legal: $300

Stationery etc.: $100

Other: $0

Total Start-up Expenses: $400

Start-up Assets:

Cash Required: $24,150

Other Current Assets: $0

Long-term Assets: $5,450

Total Assets: $29,600

Total Requirements: $30,000

Services:

EMT will provide high-level medical transcription services to the Eugene medical community. We transcribe office visits, surgery notes, lab results, admissions, assessments, and discharge summaries.

We offer digital transcription services that allow physicians to call our office and record dictation over the phone. This eliminates the need for scheduling a transcriber or forwarding a cassette to a dictation service.

EMT also offers a rush service that delivers transcriptions in 24 hours, cutting the turnaround time in half.

Market Analysis Summary:

The medical transcription market in Eugene consists of two main groups: physicians and psychologists who practice alone, and hospitals, clinics, and other doctors with in-house solutions. EMT will focus on serving both groups, providing them with efficient and cost-effective transcription services.

Medical Transcription Business Plan Example

Market Analysis

4.2 Target Market Segment Strategy

EMT intends to target the two groups with the most need for medical transcription services. These groups have the greatest need because they are most likely not to have an in-house transcriber. This setup is ideal for EMT because it typically means a long-term, active service relationship.

EMT will also serve the rest of the medical community as the need arises. There are occasions when a hospital or larger office may be short-staffed and they need a transcriber to fulfill an immediate need. EMT will pick up the random transcriber call from the larger clinics and hospitals that have an immediate need that they cannot service with their own personnel.

4.3 Service Business Analysis

The medical transcription business is a growing industry struggling to fulfill the demand created by physicians. The value of a skilled transcriber is that there will be far fewer errors, which often occur when the transcriber is unfamiliar with the term that the doctor is using.

In doing market research, EMT interviewed current medical transcribers in Portland and Seattle. Despite competition, they were not concerned because of how much work they had.

The growth of the medical transcription field has been spurred by insurance company requirements for legible notes, prompting a great deal of demand for qualified medical transcribers.

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4.3.1 Competition and Buying Patterns

The competition takes two forms:

1. General transcription service – These are services that offer medical services in addition to general offerings. These firms typically have someone trained in medical transcription but do not exclusively specialize in it.

The buying patterns for medical transcribers are typically based on the type of relationship the physician has with the transcriber. If the physician does not have an in-house solution, then ideally, they will have a long-term relationship with a service provider. If the physician or hospital has in-house transcribers, then their relationships with the transcriber services are based on sporadic service calls, filling a need when their service provider is unable.

Strategy and Implementation Summary

EMT will heavily promote their superior service offerings. Their excellent employee medical-specific training and superior software products ensure error reduction and offer the convenience of electronic dictation from any phone at any time.

5.1 Competitive Edge

EMT has two competitive advantages: the use of advanced digital equipment and a commitment to training. The company has invested in the newest technology, allowing EMT to process dictations more quickly and accurately.

This competitive advantage benefits clients as it allows them to make a dictation over the phone at any time during the day. EMT’s second competitive edge is their commitment to training. In addition to requiring classes in medical transcription, EMT has sophisticated software manufactured specifically for medical transcriptions. The staff are all trained to utilize this software to its fullest advantage, developing the most error-free document as possible.

5.2 Sales Strategy

EMT’s strategy will be to close prospective leads by asserting high-quality services, including well-trained transcribers and advanced digital equipment offering more conveniences for physicians.

In addition to highlighting the convenience features being offered, EMT will also emphasize product quality. Because of their extensive training and sophisticated use of technology, EMT’s transcription product is as error-free as reasonably possible.

Recognizing that the industry typically has a 48-hour turnaround, EMT offers an express service where they can turn around orders in 24 hours. There are times when speed and accuracy are the priority, and EMT will meet this demand with their express service. This service will be emphasized whenever prospective customers inquire about EMT’s services.

5.2.1 Sales Forecast

The first month will be used to set up the home office. During this period, Dawn will advertise in local industry-specific journals and association newsletters. At the beginning of month two, EMT will begin servicing clients. The first several months are expected to be slow. Dawn expects it to take some time before business really booms. By month 11, business will be doing well, and she will hire one more person.

Medical Transcription Business Plan Example

Sales Forecast
Year 1 Year 2 Year 3
Sales
Doctors $42,706 $81,458 $93,542
Psychologists $36,539 $62,545 $71,254
Total Sales $79,245 $144,003 $164,796
Direct Cost of Sales Year 1 Year 2 Year 3
Doctors $4,271 $8,146 $9,354
Psychologists $3,654 $6,255 $7,125
Subtotal Direct Cost of Sales $7,925 $14,400 $16,480

5.3 Milestones

EMT will have several milestones early on:

  1. Business plan completion. This will be done as a road map for the organization. While we do not need a business plan to raise capital, it will be an indispensable tool for the ongoing performance and improvement of the company.
  2. Set up the office.
  3. Profitability.
  4. Revenue exceeding $50,000.
Milestones
Milestone Start Date End Date Budget Manager Department
Business Plan Completion 1/1/2001 2/1/2001 $0 Dawn Marketing
Office Set-up 1/1/2001 2/1/2001 $0 Dawn Department
Profitability 1/1/2001 8/1/2001 $0 Dawn Department
Revenue Exceeding $50,000 1/1/2001 10/30/2001 $0 Dawn Department
Totals $0

Management Summary

Dawn Copikat, founder and owner received her Bachelor of Arts from the University of Oregon. During the three years she was pursuing her degree, Dawn worked part time in a physician’s office. She gained insight into the practice of medicine and had a crash course regarding terminology, as well as seeing the amount of money that her employer spent on an outside transcription service. She was able to see the poor quality of the service they received, including typographical errors. Sometimes the product was used regardless of the errors, other times the work had to be sent back and corrected. She was amazed at the number of inaccuracies, but the physician said that this was par for the course.

6.1 Personnel Plan

Dawn will be working full time for EMT. She will wear many hats, including transcriber, payroll, sales, scheduling, and training. Month two will mark when she brings the first employee on board and it will not be until month 11 until she will need a second employee.

Because EMT will be training the staff more than traditional transcribing companies, she will be paying her staff higher than market wages as security for them to stay with the company. It costs too much to find and train new employees, so EMT would rather train people once and ensure that they become long-term employees.

Personnel Plan
Year 1 Year 2 Year 3
Dawn $36,000 $36,000 $36,000
Full-time Transcriber $23,100 $25,200 $23,000
Full-time Transcriber $4,200 $25,200 $23,000
Total People 3 3 3
Total Payroll $63,300 $86,400 $82,000

Financial Plan

The following subtopics will provide more financial information.

7.1 Important Assumptions

See the following table for important financial assumptions.

General Assumptions
Year 1 Year 2 Year 3
Plan Month 1 2 3
Current Interest Rate 10.00% 10.00% 10.00%
Long-term Interest Rate 10.00% 10.00% 10.00%
Tax Rate 25.42% 25.00% 25.42%
Other 0 0 0
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7.2 Break-even Analysis

The Break-even Analysis is shown below.

Medical Transcription Business Plan Example

Break-even Analysis:

Monthly Revenue Break-even: $7,308

Assumptions:

– Average Percent Variable Cost: 10%

– Estimated Monthly Fixed Cost: $6,577

Projected Profit and Loss

The table below shows the projected profit and loss.

Medical Transcription Business Plan Example

Medical Transcription Business Plan Example

The provided Pro Forma Profit and Loss table below shows the financial projections for three years:

Year 1 Year 2 Year 3

Sales $79,245 $144,003 $164,796

Direct Cost of Sales $7,925 $14,400 $16,480

Other $0 $0 $0

Total Cost of Sales $7,925 $14,400 $16,480

Gross Margin $71,321 $129,603 $148,316

Gross Margin % 90.00% 90.00% 90.00%

Expenses

Payroll $63,300 $86,400 $82,000

Sales and Marketing and Other Expenses $1,620 $1,620 $1,620

Depreciation $1,812 $1,812 $1,812

Leased Equipment $0 $0 $0

Utilities $1,500 $1,500 $1,500

Insurance $1,200 $1,200 $1,200

Rent $0 $0 $0

Payroll Taxes $9,495 $12,960 $12,300

Other $0 $0 $0

Total Operating Expenses $78,927 $105,492 $100,432

Profit Before Interest and Taxes ($7,607) $24,111 $47,884

EBITDA ($5,795) $25,923 $49,696

Interest Expense $0 $0 $0

Taxes Incurred $0 $6,028 $12,171

Net Profit ($7,606) $18,083 $35,714

Net Profit/Sales -9.60% 12.56% 21.67%

The projected cash flow for the project is presented in the following table.

Medical Transcription Business Plan Example

Pro Forma Cash Flow

Year 1 Year 2 Year 3

Cash Received

Cash from Operations

Cash Sales $35,660 $64,801 $74,158

Cash from Receivables $29,606 $67,779 $86,970

Subtotal Cash from Operations $65,267 $132,580 $161,128

Additional Cash Received

Sales Tax, VAT, HST/GST Received $0 $0 $0

New Current Borrowing $0 $0 $0

New Other Liabilities (interest-free) $0 $0 $0

New Long-term Liabilities $0 $0 $0

Sales of Other Current Assets $0 $0 $0

Sales of Long-term Assets $0 $0 $0

New Investment Received $0 $0 $0

Subtotal Cash Received $65,267 $132,580 $161,128

Expenditures

Year 1 Year 2 Year 3

Expenditures from Operations

Cash Spending $63,300 $86,400 $82,000

Bill Payments $19,034 $37,314 $44,649

Subtotal Spent on Operations $82,334 $123,714 $126,649

Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out $0 $0 $0

Principal Repayment of Current Borrowing $0 $0 $0

Other Liabilities Principal Repayment $0 $0 $0

Long-term Liabilities Principal Repayment $0 $0 $0

Purchase Other Current Assets $0 $0 $0

Purchase Long-term Assets $0 $0 $0

Dividends $0 $0 $0

Subtotal Cash Spent $82,334 $123,714 $126,649

Net Cash Flow ($17,067) $8,866 $34,480

Cash Balance $7,083 $15,949 $50,428

Projected Balance Sheet

Year 1 Year 2 Year 3

Assets

Current Assets

Cash $7,083 $15,949 $50,428

Accounts Receivable $13,978 $25,401 $29,069

Other Current Assets $0 $0 $0

Total Current Assets $21,061 $41,350 $79,497

Long-term Assets

Long-term Assets $5,450 $5,450 $5,450

Accumulated Depreciation $1,812 $3,624 $5,436

Total Long-term Assets $3,638 $1,826 $14

Total Assets $24,699 $43,176 $79,511

Liabilities and Capital

Year 1 Year 2 Year 3

Current Liabilities

Accounts Payable $2,706 $3,099 $3,721

Current Borrowing $0 $0 $0

Other Current Liabilities $0 $0 $0

Subtotal Current Liabilities $2,706 $3,099 $3,721

Long-term Liabilities $0 $0 $0

Total Liabilities $2,706 $3,099 $3,721

Paid-in Capital $30,000 $30,000 $30,000

Retained Earnings ($400) ($8,006) $10,077

Earnings ($7,606) $18,083 $35,714

Total Capital $21,994 $40,077 $75,790

Total Liabilities and Capital $24,699 $43,176 $79,511

Net Worth $21,994 $40,077 $75,790

Business Ratios

Sales Growth 0.00% 81.72% 14.44% 5.80%

Percent of Total Assets

Accounts Receivable 56.59% 58.83% 36.56% 28.90%

Other Current Assets 0.00% 0.00% 0.00% 22.00%

Total Current Assets 85.27% 95.77% 99.98% 86.20%

Long-term Assets 14.73% 4.23% 0.02% 13.80%

Total Assets 100.00% 100.00% 100.00% 100.00%

Current Liabilities

Accounts Payable 10.95% 7.18% 4.68% 43.90%

Long-term Liabilities 0.00% 0.00% 0.00% 10.10%

Total Liabilities 10.95% 7.18% 4.68% 54.00%

Net Worth 89.05% 92.82% 95.32% 46.00%

Percent of Sales

Sales 100.00% 100.00% 100.00% 100.00%

Gross Margin 90.00% 90.00% 90.00% 28.30%

Selling, General & Administrative Expenses 99.60% 77.44% 68.21% 16.20%

Advertising Expenses 2.04% 1.12% 0.98% 0.90%

Profit Before Interest and Taxes -9.60% 16.74% 29.06% 3.40%

Main Ratios

Current 7.78 13.34 21.37 1.93

Quick 7.78 13.34 21.37 0.91

Total Debt to Total Assets 10.95% 7.18% 4.68% 54.00%

Pre-tax Return on Net Worth -34.59% 60.16% 63.18% 6.20%

Pre-tax Return on Assets -30.80% 55.84% 60.22% 13.50%

Additional Ratios

Net Profit Margin -9.60% 12.56% 21.67% n.a

Return on Equity -34.59% 45.12% 47.12% n.a

Activity Ratios

Accounts Receivable Turnover 3.12 3.12 3.12 n.a

Collection Days 55 91 110 n.a

Accounts Payable Turnover 8.03 12.17 12.17 n.a

Payment Days 27 28 27 n.a

Total Asset Turnover 3.21 3.34 2.07 n.a

Debt Ratios

Debt to Net Worth 0.12 0.08 0.05 n.a

Current Liab. to Liab. 1.00 1.00 1.00 n.a

Liquidity Ratios

Net Working Capital $18,356 $38,251 $75,776 n.a

Interest Coverage 0.00 0.00 0.00 n.a

Additional Ratios

Assets to Sales 0.31 0.30 0.48 n.a

Current Debt/Total Assets 11% 7% 5% n.a

Acid Test 2.62 5.15 13.55 n.a

Sales/Net Worth 3.60 3.59 2.17 n.a

Dividend Payout 0.00 0.00 0.00 n.a

Appendix

Sales Forecast

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Sales

Doctors $0 $1,245 $1,354 $1,654 $2,474 $3,254 $3,354 $4,125 $5,358 $5,987 $6,547 $7,354

Psychologists $0 $1,001 $1,245 $1,458 $1,874 $2,754 $3,021 $3,524 $4,685 $5,055 $5,687 $6,235

Total Sales $0 $2,246 $2,599 $3,112 $4,348 $6,008 $6,375 $7,649 $10,043 $11,042 $12,234 $13,589

Direct Cost of Sales

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Doctors $0 $125 $135 $165 $247 $325 $335 $413 $536 $599 $655 $735

Psychologists $0 $100 $125 $146 $187 $275 $302 $352 $469 $506 $569 $624

Subtotal Direct Cost of Sales $0 $225 $260 $311 $435 $601 $638 $765 $1,004 $1,104 $1,223 $1,359

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Personnel Plan

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Dawn $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000

Full-time Transcriber $0 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100

Full-time Transcriber $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,100 $2,100

Total People 1 2 2 2 2 2 2 2 2

TABLE OF CONTENTS

1. General Assumptions

2. Pro Forma Profit and Loss

GENERAL ASSUMPTIONS:

– Plan Month: 1 to 12

– Current Interest Rate: 10.00%

– Long-term Interest Rate: 10.00%

– Tax Rate: 30.00%

– Other: 0

PRO FORMA PROFIT AND LOSS:

– Sales (in dollars): $0, $2,246, $2,599, $3,112, $4,348, $6,008, $6,375, $7,649, $10,043, $11,042, $12,234, $13,589

– Direct Cost of Sales: $0, $225, $260, $311, $435, $601, $638, $765, $1,004, $1,104, $1,223, $1,359

– Other: $0 throughout the year

– Total Cost of Sales: $0, $225, $260, $311, $435, $601, $638, $765, $1,004, $1,104, $1,223, $1,359

– Gross Margin (in dollars): $0, $2,021, $2,339, $2,801, $3,913, $5,407, $5,738, $6,884, $9,039, $9,938, $11,011, $12,230

– Gross Margin %: 0.00%, 90.00% throughout the year

EXPENSES:

– Payroll: $3,000, $5,100, $5,100, $5,100, $5,100, $5,100, $5,100, $5,100, $5,100, $5,100, $7,200, $7,200

– Sales and Marketing and Other Expenses: $135 throughout the year

– Depreciation: $151 throughout the year

– Leased Equipment: $0 throughout the year

– Utilities: $125 throughout the year

– Insurance: $100 throughout the year

– Rent: $0 throughout the year

– Payroll Taxes: 15%, $450, $765, $765, $765, $765, $765, $765, $765, $765, $765, $1,080, $1,080

– Other: $0 throughout the year

Total Operating Expenses: $3,961, $6,376, $6,376, $6,376, $6,376, $6,376, $6,376, $6,376, $6,376, $6,376, $8,791, $8,791

PROFIT AND LOSS:

– Profit Before Interest and Taxes: ($3,961), ($4,355), ($4,037), ($3,575), ($2,463), ($969), ($639), $508, $2,663, $3,562, $2,220, $3,439

– EBITDA: ($3,810), ($4,204), ($3,886), ($3,424), ($2,312), ($818), ($488), $659, $2,814, $3,713, $2,371, $3,590

– Interest Expense: $0 throughout the year

– Taxes Incurred: $0 throughout the year

– Net Profit: ($3,961), ($4,355), ($4,037), ($3,575), ($2,463), ($969), ($639), $508, $2,663, $3,562, $2,220, $3,439

– Net Profit/Sales: 0.00%, -193.88%, -155.33%, -114.88%, -56.64%, -16.13%, -10.02%, 6.64%, 26.51%, 32.26%, 18.14%, 25.31%

Pro Forma Cash Flow:

Pro Forma Cash Flow
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Cash Received
Cash from Operations
Cash Sales $0 $1,011 $1,170 $1,400 $1,957 $2,704 $2,869 $3,442 $4,519 $4,969 $5,505 $6,115
Cash from Receivables $0 $0 $41 $1,242 $1,439 $1,734 $2,422 $3,311 $3,530 $4,251 $5,542 $6,095
Subtotal Cash from Operations $0 $1,011 $1,211 $2,642 $3,395 $4,438 $5,291 $6,753 $8,049 $9,220 $11,047 $12,210
Additional Cash Received
Sales Tax, VAT, HST/GST Received 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $0 $1,011 $1,211 $2,642 $3,395 $4,438 $5,291 $6,753 $8,049 $9,220 $11,047 $12,210
Expenditures
Expenditures from Operations
Cash Spending $3,000 $5,100 $5,100 $5,100 $5,100 $5,100 $5,100 $5,100 $5,100 $5,100 $7,200 $7,200
Bill Payments $27 $828 $1,351 $1,387 $1,440 $1,565 $1,727 $1,767 $1,898 $2,133 $2,244 $2,668
Subtotal Spent on Operations $3,027 $5,928 $6,451 $6,487 $6,540 $6,665 $6,827 $6,867 $6,998 $7,233 $9,444 $9,868
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Principal Repayment of Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $3,027 $5,928 $6,451 $6,487 $6,540 $6,665 $6,827 $6,867 $6,998 $7,233 $9,444 $9,868
Net Cash Flow ($3,027) ($4,917) ($5,240) ($3,844) ($3,145) ($2,

Medical Transcription Business Plan Example

Business Plan Outline

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