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内容提要

《小企业管理》（第十版）是一本经受了考验的教科书，它将

带给您关于当今小企业的最新和最重要的消息。

当今小企业管理的热点是什么？

在国际互联网上有哪些小企业的消息？

现实中的小企业是如何发展的？

边干边学：实践出真知！

小企业管理永远走在前头。

作者简介

杰斯汀.G.隆内克是《小企业管理》一书的最早的作者，他

也参加了以后各版次包括本版的编写。他著述颇丰，在《小企业

管理》、《管理学评述》、《企业道德》等著名杂志上发表了大量论

文。他在许多专业组织中任职，是国际小企业委员会的总裁。

卡罗斯.W.莫尔在贝勒大学工作了20多年，是营销学教授。

他还在翰科墨商学院教大学生和研究生，被评为“杰出教授”。

穆尔博士在著名的《小企业管理》、《企业道德》、《管理的动力》

等杂志上发表了大量论文。他从第六版开始参加本书的编写。

J.威廉.彼迪是金融学教授和贝勒大学企业家协会主席。他

的主要工作之一就是给企业家上相当于大学生或研究生水平的财

务课程，他还在奥斯汀的得克萨斯大学教“小企业财务”课。他

与人合著了多本受学生欢迎的教材，在众多学术斯刊如《财务管

理》、《会计评论》、《小企业财务》等发表许多有分量的论文。

1995年他当选为“小企业财务学会”的主席。他是几家小企业

和中型企业的咨询顾问，是《小企业财务》杂志的主编。彼迪博

士在奥斯汀的得克萨斯大学获得工商管理硕士学位和博士学位，

他是得克萨斯州的注册会计师。

Partl
Nature of Entrepreneurship and
Small Business
1 Entrepreneurs: The Energizers of Small Business
2 Small Business: Vital Component of the Economy
Part2
Seeking Entrepreneurial Opportunities
3 Stortup and Buyout Opportunities
4 Franchising Opportunities
5 Family Business Opportunities
Part3
Developing the New Venture Business Plan
6 The Role of a Business Plan for a New Venture
7 Creating a Competitive Advantage
8 Analyzing the Market and Formulating the Marketing Plan
9 Selecting the Management Team and Form of Organization
10 Choosing the Location and Physkal Facilities
11 Accounting Statements and Financial Requirements
12 Finding Sources of Financing
Par4
Small Business Marketing
13 Consumer Behavior and Product Strategy
14 Pricing and Credit Strategies
15 Promotion: Personal Selling, Advertising, and Sales Promotion
16 Distribution Channels and Global Markets
Part5
Managing Small Business Operations
17 Professional Management in the Growing Firm
18 Managing Human Resources
19 Quality Management and the Operations Process
20 Purchasing and Managing Invenlory
21 Compufer-Based Technology for Small Businesses
Part6
Financial Management in the Entrepreneurial Firm
22 Evaluating Financial Performance
23 Working-Capital Management and Capital
Budgeting
24 Risk and Insurance Management
Part7
Social and Legal Environment
25 Social and Ethical Issues
26 Working Within the Law
Cases
Appendixes
Endnotes
Photo Credits
Glossary
Index
WalkThrough xi
Preface xxv
About the Authors xxxi
Port1
Nature of Entrepreneurship and Small Business
1 Entrepreneurs: The Energizers of Small Business
Opportunities (or Entrepreneurial "Energizers" Rewards and Drawbacks of
Entrepreneurship Charactenstics of Entrepreneurs Readiness for
Entrepreneurship Diversily in Entrepreneurship
2 Small Business: Vital Component of the Economy
Definition of Small Business Small Business as Producer of Goods and Services
Special Contributions of Small Business The Small Business Failure Record
Causes of Business Failure
Part2
Seeking Entrepreneurial Opportunities
3 Startup and Buyout Opportunities
The Stariup: Creating a New Business Buying an Existing Business Increasing the
Chances of a Successful Startup: Lessons from High-Growth Firms
4 Franchising Opportunites
Understanding the Franchise Option Advantages and Disadvontages of
Fronchising Evaluating Franchise Opportunifes Selling a Franchise
Understanding the Franchisor/Franchisee Relationship
5 Family Business Opportunities
The Famil Business: A Unique Institution The Cubure of a Family Business
Fomily Roles and Relationships Special Fealures of Family Firm Management
Thc Process of Leadership Succession Transfer of Ownership
Part3
Developing the New Venture Business Plan
6 TheRoleof a BusinessPlanforaNewVenture
What Is a Business Plan? The Need for a Business Plan How Much Business
Plan Is Needed? Preparing a Business Plan Where to Go for More
Information The Business Plan
7 Creating a Competitive Advontage
Competitive Advantage Market Segmentation Strategies
Niche Marketing Customer Service Management The
Business Plan
8 Analyzing the Market and Formulating the
Marketing Plan
Small Business Marketing Marketing Research for the New
Venture Estimating Market Potential Components of
the Fonnal Marketing Plan The Business Plan
9 Selecting the Management Team and Form of
Organization
The Management Team Legal Forms of Organization
The Board of Directors Federal Income Taxes and
the Form of Organization The Business Plan
10 Choosing the Location and Physical Facilities
The Location Decision Site Selection Home-Based
Dusinesses The Building and Its Layout Equipment and Tools The
Business Plan
11 Accounting Statements and Financial Requirements
Accounting Statements: Tools (or Determining Financial Needs Assessing
Profitability A Firm's Financial Requirements The Business Plan
12 Finding Sources of Financing
Debt or Equity Financing? Sources of Financing Individuals as Sources of
Funds Business Suppliers and Asset-Based Lenders as Sources of Funds
Commefcial Banks as Sources of Funds Govemment-Sponsored Agencies as
Sources of Funds Other Sounces ot Funds Keeping the Right Perspective
The Business Plon
part 4
Small Business Marketing
13 ConsumerBehaviorandProductSlrategy
Underslonding the Customer Product Management
Product StratogyAltBmativesforSmaHBusinesses Building
thelbotol ProductOffering
14 Pridng and Credit Strategies
Setting a Price Using Break-Even Andysis tor Pricing
Seleding o Pridng Stratogy OfferingCredit
Manoging the Credit Process
15 rroinotion: Personal Selling, AdVertising, and Soles PromolionI
Promotion and tne Communication ProcSS Delermining
Profnotional ExpenditurBs Persond Selling Techniques
for Smoll Firms Advertising Considerations tor Small
Firms Sales Promolion Options for Small Finns
16 DistributionChannels andGlobalMorkets
The Role of Distribution Activities in Marlketing Struduring a Distribution System
Global Marketing Challenges Initial Preparations for Global Marketing
Sources of Trade and Financing Assistance
Part5
Managing Small Business Operations
17 Professional Management in the Growing Firm
Distinctive Features of Small Finn Management The Nature of Managerial
Work Time Management Outside Management Assistance
18 Managing Human Resources
Recrniting Personnel Evaluating Prospects and Selecting Employees Training
and Development Compensation and Incentives for Small Business Employees
Special Issues in Human Resources Manogement
19 Quallily Management and the Operations Process
Tbtal Quality Managemenl The Operotions Process Improving Productivrity
20 Purchasing and Managing Inventory
Purchasing Processes and Policles Relationships with Suppliers Objectives of
Inventory Management Controlling Inventory Costs
21 Computer-Based Technology for Small Businesses
Overview of Available Technology Computer Systems: Hardware
and Soflware Communication Among Computers Office and
Production Technology Purchasing and Managing Technology
Trends in Computer-Based Technology
Part6
Financial Management in the Entrepreneurial Firm
22 Evaluating Financial Performance
Accounting Activities in Small Finns Assessing a Firm's
Financial Performance
23 Working-Capital Management and Capital
Budgeting
Ttie Working-Capital Cycle Managing Cash Flow
Managing Accounts Receivable Managing Inventory
Managing Accounts Poyable Capital Budgeting
Appendix 23A Time Value of Money: Finding the Present Value of a
Dollar
Appendix 23B: Discounted Cash-Flow lechniques: Computing a Projects
Net Present Value and Intemal Rate of Retum
24 Risk and Insurance Management
Defining and Classifyinq Risk Risk Management Insurance for the Small
Business
Part7
Social and Legal Environment
25 Social and Ethkal Issues
Social Responsibilities and Small Business The Special Challenges of
Environmentalism and Consumerism The Small Business Context for Ethical
Decisions Putting Ethical Precepts into Practice
26 Working Wilhin the Law
Government Regulation and Small Business Opportunily Govemment Regulation
and Protection of the Marketplace Business Agreements and the Law The
Challenge of Taxation
Case 1 King's Beauty Supply
Case 2 Construction Equipment Dealership
Case 3 Stitch Craft
Case 4 Operating a Kiosk Franchise
Case 5 The Brown Family Business
Case 6 Robinson Associates, Inc.c
Case 7 The Fantastic Catalogue Company
Case8 ScrubaDub Auto Wash
Case9 VMGProducts
Case 10 Logan Beach
Case 11 WJP Partners
Case 12 Walker Machine Works
Case 13 SilverUning
Case 14 The Jordan Construction Account
Case 15 UtterRidder
Case 16 NovaSoft Systems Inc.
Case 17 Central Engineering
Case 18 Gibson Mortuary
Case 19 Douglas Electrical Supply, Inc.
Case 20 Mather's Heating and Air Conditioning
Case21 Franklin Motors
Case 22 The Style Shop
Case 23 Barton Sales and Service
Case24 Fox Manufacturing
Case 25 The Martin Company
Case 26 Diaper Dan
Appendix A Sample Business Plan
Appendix B Present Value of $ 1
Appendix C Present Value of an Annuity of $1 for n Periods
Endnotes
Photo Credits
Glossary
Index
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