Business Essentials 1: Profits for Dummies. Not: Profits are for Dummies.
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Imagine a world that could be described as: All people were identical. All people were missing (needing) one "thing". You had the formula for that "thing". It would be easy to build a business plan, right!? All you would have to do is develop that "thing" for as little cost as possible (keeping material cost, manufacturing...