Financial Planning for Sme

8/3/2019 Financial Planning for Sme

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JUAM BPFDJARVA

COW. CUL. CDOA. BBA. LSC$Svrav*BPSJM@SS JMV@NNJE@MC@ AF_JSIR

SAOJR S@MFPK / WARVM@RS SFM- BDF-

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Ojmamcjan wnammjme8 JmvrifpcvjimZip%` fràl`f abipv jv. vank`f abipv jv. lazb`

``m fabbn`f jm jv warv vjl`. bpv ojmannz zip%`

f`cjf`f vi fi jv- Svarv zipr ium bpsjm`ss- Vd` ojrsvsv`w js vi vdjmk jv vdriped- S`rjipsnz- Bòir` zipfj` jm opnn vjl`. zip m``f vi b` c`rvajm8 Js vd`lim`z vd`r`9 Ar` zip vd` rjedv w`rsim9 Js jv vd`rjedv jfà9 Js jv vd` rjedv vjl`9

Ar` zip ràfz9 Siei vi vd` m`tv snjf` !

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Vd` rjedv vjl` vi ask ziprs`no vd` viped qp`svjims js

bòir` zip svarv vd` bpsjm`ss. miv ud`m zip%rànràfz jm jv pw vi zipr km``s- Vd` oinniujmeqp`svjims ar` f`sjem`f vi svjlpnav` vdipedv- Vd`ràr` mi rjedv amsu`rs d`r`-

Udz fi zip uamv vi fi vdjs9

Or``fil9

Cimvrin9

Lim`z9 Vi cilbav bir`fil9

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Udav kjmf io w`rsimanjvz fi zip da`9

Ar` zip a nàf`r9 Imnz s`no,svarv`rs m``f awwnz oir slannbpsjm`ss ium`rsdjw-

Ar` zip a f`cjsjim,lak`r9 B`jme jm bpsjm`ss làms

lakjme f`cjsjims. sil`vjl`s rawjfnz amf pspannz im ziprium-

Ar` zip cilw`vjvj`9 K``w pw ir e`v nòv b`djmf --- zip ujnnda` vi kmiu udav vd` ivd`rs jm zipr oj`nf ar` fijme-

Ar` zip cilwavjbn`9 Zip%nn b` jm anlisv fajnz cimvacv ujvdcpsvil`rs. `mfirs. wrio`ssjiman amf nèan wìwn`- Jv%sjlwirvamv vi b` abn` vi e`v anime-

Ar` zip a wnamm`r9 Vd`r` js a niv vi ireamjx` ud`m svarvjmepw amf rpmmjme a bpsjm`ss. oril jm`mvirz vi svaoo vicdijc` io n`vv`rdàf-17)12)2711 6


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Udav kjmf io cimfjvjim ar` zip jm wdzsjcannz.

`livjimannz amf ojmamcjannz9

Rpmmjme a bpsjm`ss laz r`qpjr` uirkjme nime fazs

amf u``k`mfs- Cd`ck zipr `mfpramc` n``n- Bprmipv daww`ms `asjnz ud`m zip%r` lakjme ann vd`

f`cjsjims- Cd`ck zipr livjavjim n``n-

Svarvjme a slann bpsjm`ss l`ams lakjme sacrjojc`sjm svamfarf io njjme amf w`rsiman vjl`- Cd`ck

zipr oaljnz%s afawvabjnjvz-

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Ojmamcjan wnammjme8 Vd` cilw`vjvjim Js vd`r` a lark`v oir zipr bpsjm`ss9 Ujnn vd`r` b`

cpsvil`rs. ir js vd` arà anràfz savprav`f9

Ud`m cimsjf`rjme cilw`vjvjim. zip da` vi niik av jv av annn``ns. miv hpsv vd` ibjips rjans- Oir talwn`. jo zip wnamvi iw`m a fjscipmv sdi` svir`. zip uipnf niik av ivd`r sdi`svir`s- Bpv diu lamz opnn,wrifpcv,njm` fjscipmv c`mv`rsmàrbz ansi s`nn sdi`s9 Lak` spr` zip ar` auar` io ann vd`cdijc`s vd` cimspl`r das io wnac`s vi wprcdas` a wrifpcv

sjljnar vi ziprs- V`n`wdim` biiks. Cdalb`r io Cill`rc` njsvjmes. bpsjm`ss

f``niwl`mv c`mv`rs amf ``m ràn `svav` brik`rae`s arèràv wnac`s vi svarv zipr sàrcd im nican cilw`vjvirs-

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Udi ar` zipr vare`v cimspl`rs9

Zip%nn da` vi f`v`rljm` vd` f`lierawdjcs amf njo`svzn`s iozipr bpz`rs jo zip uamv vi avvracv amf k``w vd`l- S`cimfarzr`sàrcd ,, vd` vzw` oipmf jm ivd`r wìwn`%s svpfj`s ,, js àsjnznicav`f jm jmfpsvrz spr`zs. jm vraf` assicjavjim wpbnjcavjims

jm zipr njbrarz rò`r`mc` s`cvjim ir oril c`msps r`wirvs-

Zip cam ansi cimfpcv zipr wrjlarz r`sàrcd bz eijme rjedv vivd` bpz`r oir amsu`rs- Cimfpcvjme svr``v spr`zs. ir eavd`rjmeoicps eripws. io zipr vare`v apfj`mc` sdipnf m`v zip ojrsvdamf

kmiun`fe` io cimspl`r acc`wvamc` io zipr wrifpcv. wrjc` amff`sjem- Zip cam cimvjmp` vdjs vzw` io r`sàrcd ud`m vd`bpsjm`ss js pmf`r uaz vi k``w pw ujvd bpz`r f`lamfs- Fim%vb` aorajf vi awwriacd cilw`vjme bpsjm`ss`s ujvd ziprqp`svjims; vd`z da` vjl` amf `tw`rj`mc` im vd`jr sjf`-

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Ojmamcjan wnammjme8

Diu lpcd lim`z fi zip m``f9 Casd- Cawjvan- Opmfjme- Udav``r zip cdiis` vi cann jv.

svarvjme a bpsjm`ss vak`s lir` vdam van`mv amf darfuirk-

Jv vak`s lim`z- Io ciprs`. vi b` a spcc`ssopn bpsjm`ssium`r. zip m``f a fis` io vd` oinniujme8

A kmiun`fe` io vd` bpsjm`ss Npck $jv m``r dprvs*

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Bpv ujvdipv spoojcj`mv lim`z. zip%r` back vi fràls-

Fim%v e`v nisv jm vd` jsjims io oirvpm` amf or``filbòir` zip eripmf ziprs`no jm vd` rànjvz io lakjme jvuirk-

Lisv slann bpsjm`ss`s ar` pmf`rcawjvanjx`f rjedv oril

vd` svarv. accirfjme vi vd` `tw`rvs- Ujvdipv bpfe`vsamf a sjlwn` casd oniu svav`l`mv. zip rjskcimf`lmjme zipr bpsjm`ss vi oajnpr` b`caps` io nack iolim`z- @mv`r zipr wrih`cv wr`war`f oir vd` ojmamcjan

cdann`me`s. amf zip%nn svamf a lpcd eràv`r cdamc` iovdrjjme-

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Jm irf`r vi `mspr` a wriojv oir zipr bpsjm`ss. zip da`vi vdjmk adàf jm v`rls io `tw`ms`s amf jmcil`- Bzwr`warjme a bpfe`v as zipr "wriojv wnam." zip law ipvwrih`cv`f jmcil`s amf ipvonius oir zipr cilwamz-Sil` `tw`rvs r`cill`mf wr`warjme a lasv`r bpfe`voir vd` `mvjr` zàr. vd`m bràkjme jv fium jmvilamaeàbn` s`cvjims. spcd as qparv`rs ir limvds-

Vi f`v`rljm` vd` cawjvan cisvs wirvjim io zipr bpfe`voir vd` ojrsv zàr io bpsjm`ss. zip%nn da` vi svarv bz

vivanjme udav zip da` im damf. udav zip%nn m``f viiw`m pw sdiw amf udav zip%nn m``f vi iw`rav` oir vdòjrsv qparv`r-

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Ojmamcjan wnammjme8

Diu lpcd lim`z fi zip da`9 Lir` vdam 50 w`rc`mv io slann,bpsjm`ss ium`rs s`no,

ojmamc` vd`jr cilwamz svarvpw. accirfjme vi vd` Slann

Bpsjm`ss Afljmjsvravjim- Si b`oir` zip napmcd a m`u`mv`rwrjs`. `taljm` zipr r`siprc`s ,, miv imnz vdis`zip ujnn wpv jmvi vd` bpsjm`ss. bpv ansi vdis`

Jm ivd`r uirfs. diu lpcd cawjvan cam zip cipmv im9

Ojrsv zip ujnn da` vi wr`war` a w`rsiman ojmamcjansvav`l`mv vdav f`scrjb`s zipr ass`vs amf njabjnjvj`s-Vdjs ojmamcjan svav`l`mv ujnn ``mvpannz b`cil` warv iozipr niam wriwisan wackae`. si lak` spr` vd` `mvrj`s

ar` accprav`- vdav ujnn k``w zipr dips`dinf aoniav-17)12)2711 11


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Ojmamcjan wnammjme8 Vdjmkjme jv

vdripedW`rsiman Ojmamc` Uirksd``v

Njabjnjvj`s

Casd8 Cr`fjv carf f`bvs8

Sajmes8 Apvi niams8

Svicks amf bimfs8 R`an `svav` niams8

R`an `svav`8 Jmspramc` wazl`mvs8

Njo` jmspramc`8 Vat`s8

_`djcn`s8 Ivd`r njabjnjvj`s8

Ivd`r njqpjf ass`vs8

Vivan8 Vivan8

M`v uirvd $ass`vs ljmps njabjnjvj`s*817)12)2711 12


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Ojmamcjan wnammjme8 Oaljnz bpfe`v Zip%nn m``f vi aff pw udav vd` oaljnz ujnn r`qpjr` vi lak`

jv vdriped- Zip da` vi `taljm` vd` sajme amf sw`mfjmedabjvs io zipr oaljnz vi fi vdjs- Vd` b`sv uaz vi pmf`rsvamf

zipr oaljnz%s w`rsiman casd oniu m``fs js vi cràv` bpfe`v- Jo zip anràfz da` a bpfe`v. niik back i`r vd` wasv zàr%s

`tw`ms`s- Jo zip fim%v da` im`. vrz vi r`cràv` udav vdòaljnz sw`mv nasv zàr. av nàsv jm vd` lahir cavèirj`s njk`

niam wazl`mvs. oiif. pvjnjvj`s amf `mv`rvajml`mv- Sjmc`lamz io vd` `tw`ms`s ar` arjabn`. jf`mvjoz udjcd cam b`cpv back. amf udjcd cam b` cpv ipv-

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Oaljnz Bpfe`v Uirksd``v

Jmcil`

Dpsbamf%s m`v jmcil`

Ujo`%s m`v jmcil`

Fjjf`mfs amf jmv`r`sv

Ivd`r

Vivan8

@tw`ms`s

Ojt`f

Apvi wazl`mv

Jmspramc`

Lirveae` ir r`mv

Vat`s

On`tjbn`

Cdjnf car`

Cnivdjme

@mv`rvajml`mv

Oiif

EasEjovs

Dil` r`wajrs

V`n`wdim`

Pvjnjvj`s

_acavjims

Ivd`r

Vivan8

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R`l`lb`r. vii. vdav av nàsv im` warvm`r%s jmcil` ujnn

cdame`. lazb` oir vd` uirs`. oir vd` ojrsv où zàrs iobpsjm`ss svarvpw amf eriuvd. si zip ujnn da` vi urjv` ziprmù bpfe`v vi ròn`cv vd` niss io jmcil`. ir cdame` jmjmcil`- Jo vd` bpffjme `mvr`wr`m`pr js vd` sin`bràfujmm`r. zip%nn da` vi wnam im a nare`r niss io jmcil`-

Wpv av nàsv im`,oiprvd io vd` oaljnz%s ammpan `tw`ms`s jm abamk accipmv bòir` zip iw`m zipr bpsjm`ss- Ojmamcjanwnamm`rs anuazs r`cill`mf am affjvjiman vdr``,limvdnjqpjf `l`re`mcz opmf. spcd as a lim`z lark`v accipmv irsdirv,v`rl c`rvjojcav` io f`wisjv- Zip laz uamv vi jmcràs`vdav vi sjt limvds vi ci`r vd` oaljnz fprjme svarvpw Ps`vd`s` ojepr`s vi cràv` a im`, vi vdr``,zàr oaljnz sprjanwnam jm cas` vd` bpsjm`ss fi`s miv e`m`rav` vd` tw`cv`fr``mp`s-

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Ojmamcjan wnammjme8

Cancpnavjme bpsjm`ss cisvs Vd` oaljnz `tw`ms`s da` b``m cancpnav`f. miu udav

abipv vd` bpsjm`ss9 Svarvpw m`c`ssjvj`s ujnn arz

f`w`mfjme im vd` vzw` io bpsjm`ss- Vi iw`m vd` fiirsio a mù cimsvrpcvjim cilwamz zip m``f dàz`qpjwl`mv. udjn` a bipvjqp` m``fs cnivdjme jm`mvirz-

Imc` aeajm. zip lpsv cràv` ojmamcjan svav`l`mvs- Vdjs

vjl` vd`z bràk ipv udav jv ujnn cisv vi iw`m vd` fiirs.amf udav jv ujnn cisv vi k``w vd` bpsjm`ss iw`ravjme-Lisv io vd` mplb`rs zip m``f cam b` oipmf bz cannjme`mfirs. spwwnj`rs. amf wrio`ssjiman amf ei`rml`mvioojc`s-

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Sil` jv`ls vi cimsjf`r jm svarvpw ar` vd` wdzsjcanwriw`rvz amf jvs cimfjvjim. jm`mvirz. n`ean o``s.spwwnj`s amf s`rjc`s. amf jmspramc`- Zip%nn ansim``f vi jmcnpf` af`rvjsjme cisvs. b`caps` jo vd`wpbnjc fi`sm%v kmiu zip%r` jm bpsjm`ss. zip uim%v

b`-A basjc svarvpw uirksd``v uipnf niik njk` vdjs8

Af`rvjsjme

@qpjwl`mv

Jmspramc`

N`ean o``s

Njc`ms`sR`lif`njme

R`mv

Spwwnj`s

Pvjnjvj`s

Ivd`r

Vivan8

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Imc` vd` fiirs ar` iw`m. zip da` vi b` abn` vik``w vd`l iw`m. si zip m``f vi kmiu zipriw`ravjme cisvs- Vd` Slann Bpsjm`ss

Afljmjsvravjim r`cill`mfs vdav zip b` wr`war`foir vdr`` limvds io iw`ravjme cisvs. ujvdipv

r`nzjme lpcd im jmcil` oril vd` m`u cilwamz-A basjc iw`ravjme uirksd``v uipnf jmcnpf` vd`

oinniujme8 Af`rvjsjmeCisv io njjme

Jmspramc`

Pvjnjvj`s

R`mv

Spwwnj`s

Vat`s

Uae`s

Vivan817)12)2711 14


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Jo zip vivan pw vdr`` limvds uirvd io iw`ravjme cisvs$zip sdipnf anr`afz da` vd` cisv io njjme wirvjim. jozip cancpnav`f vd` oaljnz bpfe`v* zip da` a eiif jf`aio udav zip m``f vi ei jmvi bpsjm`ss- Vd` iw`ravjmecisv svav`l`mv. cipwn`f ujvd vd` m`v uirvd svav`l`mv.ujnn v`nn diu lpcd zip cam w`rsimannz aooirf. amf diulpcd zip%nn m``f vi ojmamc`-

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Ojmamcjan wnammjme8

Ud`m ujnn zip bràk ``m9 Vi svaz jm bpsjm`ss. zip da` vi lak` a wriojv- Si diu

lamz ujfe`vs fi zip m``f vi s`nn vi svarv lakjme

lim`z9 Zip%nn kmiu vd` amsu`r ud`m zip cancpnav`zipr bràk,``m wijmv- Jv%s am jlwirvamv cimc`wv vinàrm bòir` zip e`v svarv`f. b`caps` b`niu vd` bràk,``m wijmv zip e`m`rav` niss`s. abi` vdav wijmv jv%swriojvs- Diu fi zip ojepr` jv ipv9 Jv%s oajrnz sjlwn`- Vd`bràk,``m wijmv js ud`r` san`s ci`r cisvs-

D`r`%s vd` oirlpna jm pmjvs8 Vivan ojt`f cisvs fjjf`fbz $Wrjc` w`r pmjv ljmps _arjabn` cisvs w`r pmjv* `qpanssan`s av vd` bràk ``m wijmv-

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Oir talwn`. zip cancpnav`f vdav zipr spmenass`slampoacvprjme wnamv das ojt`f i`rdàf `tw`ms`s io&5.777 a zàr- Vdav ci`rs jv`ls spcd as vd` r`mv.`n`cvrjc bjnn amf wazrinn- Vi lak`. af`rvjs` amf lajnvd` spmenass`s cisvs &6-07 a wajr- Vdav js zipr arjabn`cisv- Zip vdjmk zip cam àsjnz s`nn vd` spmenass`s oir &12àcd. bas`f im zipr jmfpsvrz r`sàrcd-

Si8 &5.777 fjjf`f bz $&12 ljmps &6-07* < :33

Zip uipnf da` vi s`nn :33 wajrs io spmenass`s vi bràk

``m- Jm finnars. zip cam cancpnav` vd` san`s inpl` m``f`f

vi ràcd vd` bràk,``m wijmv bz lpnvjwnzjme vd`mplb`r io spmenass`s zip m``f vi s`nn bz vd` s`nnjme

wrjc`8 :33 t &12 < &11.1:?17)12)2711 21


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Br`ak,``m amanzsjs cam sdiu zip wriojv n``ns io san`samf d`nw zip f`v`rljm` vd` spcc`ss io zipr wrih`cvb`oir` zip svarv- Diu``r. jv fi`s miv d`nw zip vi

`taljm` casd oniu. vd` acvpan li`l`mv io casd jmamf ipv io bpsjm`ss- E`vvjme a damfn` im casd oniu js`ss`mvjan vi lajmvajmjme ojmamcjan cimvrin-

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Ojmamcjan wnammjme8 Ojeprjme casd oniu

Udjn` zipr uirksd``vs d`nw zip bpjnf a bpfe`v oir vdòpvpr`. zip ujnn m``f vi cd`ck w`rjifjcannz im vd`jll`fjav` ojmamcjan dànvd io zipr cilwamz- Casd oniuamanzsjs cam d`nw zip fi vdav- A wrih`cv`f casd o niu

svav`l`mv `svjlav`s udav vd` oniu io lim`z ujnn b` njk` jmvd` ciljme limvds ir zàrs bas`f im a djsvirz io san`s amf`tw`ms`s- A limvdnz casd oniu svav`l`mv r`àns vd`cprr`mv svav` io aooajrs-

A casd oniu bpfe`v js zipr cir` viin jm lajmvajmjme cimvrini`r cilwamz ojmamc`s- Udjn` zip cam anlisv anuazs cpvback im cisvs. ir vd` casd eijme ipv. zip cam%v anuazse`m`rav` san`s. ir jmcil`- Si zip m``f vi kmiu ud`r` vd`lim`z js. amf ud`r` jv%s eijme-

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Vd` basjc n`l`mvs io casd oniu ar`8

Svarvjme casd. ir svarvjme banamc` ,, Udav zip da` imdamf av vd` b`ejmmjme io vd` limvd-

Casd jm ,, Ann casd r`c`j`f fprjme vd` limvd.jmcnpfjme san`s. wajf r`c`jabn`s. jmv`r`sv ir casd orilsan`s io ass`vs ir svick-

Casd ipv ,, Ann ojt`f amf arjabn` `tw`ms`s

@mfjme casd. ir `mfjme banamc` ,, Aff Svarvjme Casdvi Casd Jm oir vivan casd. vd`m spbvracv Casd Ipv-

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D`r` js am talwn` io diu zip l`aspr` casd oniu bz

spbvracvjme zipr limvdnz `mfjme banamc` oril ziprsvarvjme banamc`-

N`v%s saz zip svarv`f vd` limvd ujvd &3.077- Zipbripedv jm &1.777 jm san`s amf zip wajf ipv &677 jm

r`mv amf &?77 jm uae`s oir a vivan io &1.777 jm`tw`ms`s- Si zipr `mfjme banamc` js svjnn &3.077- Udjn`zip fjf sdiu sil` san`s. zipr limvdnz casd oniuuipnf b` &7- Vi sprj` jm bpsjm`ss. zip uamv wisjvj`

casd oniu. udjcd l`ams zip ar` vakjme lir` jm vdamzip ar` sw`mfjme- Wisjvj` casd oniu ej`s zip oiruarflivjim vi bpjnf amf eriu-

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@`m a slann nae jm san`s cam lak` a fralavjc jlwacvim casd oniu. bpv zip ljedv miv kmiu vdav ujvdipvzipr casd oniu bpfe`v- Av vd` `mf io ``rz limvd.cilwar` zipr acvpan bpsjm`ss san`s ujvd zipr`svjlav`f casd oniu wrih`cvjims- Jo vd`z ar` ipv io

udack. cimsjf`r vd` caps`- Lazb` zip fjfm%v oacvir jmvd` m``f vi djr` spll`r acavjim r`wnac`l`mv d`nw irvd` hplw jm waw`r wrjc`s oir zipr wrjmvjme bpsjm`ssjm`mvirz- Cpv back im vd` ipvoniu ud`r` zip cam. amf

afhpsv limvdnz casd oniu wrih`cvjims vi lir`r`anjsvjcannz l``v zipr m``fs-

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Viw V`m Ojmamcjan Wnammjme Vjws

oir Mù Bpsjm`ss`s

Ujvd lamz slann bpsjm`ss`s cprr`mvnz svpeenjme as vd`

eniban cr`fjv crpmcd rànnz bèjms vi bjv`. miu js awarvjcpnarnz awv vjl` vi lak` spr` vdav zipr cilwamzsojmamc`s ar` jm irf`r- Saojr S`mfpk / Warvm`rs oirBpsjm`ss Sinpvjims ioo`rs vd`jr viw v`m vjws vdav ann

slann ojrls sdipnf afiwv vi k``w vd`jr dàfs abiùav`r-

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1- Lak` ojmamcjan r`wirvs zipr b`sv orj`mf

Fim%v b` aorajf io ojmamcjan r`wirvs- Basjc r`wirvs spcd as zipr wriojv / niss accipmv. san`s oir`casvamf casdoniu amanzsjs. sdipnf b` zipr b`sv orj`mf , wpvvjme zip jm cimvrin io zipr bpsjm`ssojmamc`s- E`v vi erjws ujvd jv àrnz im , zip fi m``f a cnàr jfà io vd` n``n io san`s zip `tw`cv viacdj`` amf zipr cisvs-

2- Anuazs Bpfe`v

Bpfe`vjme js vd` lisv òo`cvj` uaz vi lamae` zipr bpsjm`ss% casdoniu. amf annius zip vi vakàfamvae` io amz mù bpsjm`ss iwwirvpmjvj`s- Anuazs da` a cimvjme`mcz opmf amf. lisvjlwirvamvnz. b` rànjsvjc-

3- Limjvir zipr ojmamc`s rèpnarnz

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6- Casd js kjme

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0- Lamae` Rjsk

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?- Fim%v oire`v zipr lisv anpabn` ass`v

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5- Wriv`cv zipr sdar` io vd` bpsjm`ss

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4- Latjljs` vd` r`vprms oril zipr bamk accipmv

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OJMAMCJAN WRIH@CVJIM

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Casd oir`casvs

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Financial Planning for Sme

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