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Storyboard Tekst
- Ann wants to create a business in which she’s going to sell custom shirts. She is deciding what legal form to choose: an “empresa individual” or a “sociedad”.
- At the beginning I think I won't generate much money...
- I don't have many resources.
- It will be difficult to have important debts.
- Have you got a high capital?
- Do you think you will be at risk of getting into debt?
- How much do you think you're going to earn?
- Then, I recommend you to choose an “empresa individual” because you are the only entrepreneur of your business, you don’t have a minimum capital nor transmission of ownership, and you have to pay the IRPF, which grows fairly the more income you have.
- I don’t have enough money to pay for a t-shirt printing machine, so I have decided to finance in a long-term period, borrowed found and external source type of financing: Leasing.
- Ann decides to follow her friend's advice and she opens a microenterprise in her city.
- The leasing enterprise will buy the machine and rent it to me.
- .
- ANN'S T-SHIRTS
- .
- The only inconvenience is that, finally, I will be paying a higher amount of money for the machine.
- The advantages are that I don't have to find a large cash to purchase it to start with, and the leasing company will care and maintain the machine.
- VS
- .
- In the end, Ann financed in leasing. The supplier of Ann’s business came today…
- I will pay now then. Thank you.
- Can I get a trade credit?
- Sure! You can pay next month. However, if you pay today, you are going to have a discount of the 5% of the total price.
- You have ordered 1.000 basic t-shirts. It’s 3.000$ in total.
- Ann wants to know the profits that her firm has earned last month.
- I've sold 1.000 t-shirts, each one for 10$. I bought them for 3.000$ in total and I spent 500$ of rent and other fixed costs. The revenue would be 10.000$ and the total costs would be 3.500$. If I’m not wrong... I’ve earned 6.500$!
- . .
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