Profitability 

Why Small is Big Profit – HBS Working Knowledge -- Finding great deals in small-cap companies and growing them takes a combination of mass marketing, detective work, and hands-on operating savvy.

Comparative Financial Performance of Agricultural Cooperatives and Investor-Owned Firms – Center for Cooperatives, University of California -- Studies the validity of claims that cooperatives are destroying value.

The Profit and Loss Statement: What Does it Mean – Ohio State University Extension -- The Profit and Loss (P&L) Statement is also known as the Income Statement. It shows how well a company buys and sells inventory (or services) to make a profit.

Profitability, Will it Make Money? – Agriculture, Food and Rural Development -- Determining profitability may be the most challenging, yet rewarding, part of evaluating a new agriculture enterprise.

The Hunt for Profits – HBS Working Knowledge -- What's a profit map? It's a shrewd way to conceptualize the relationships among your customers, products, services, and transactions. There are five steps to drawing up a profit map.

Who's Managing Profitability? – HBS Working Knowledge -- The most important issue facing most managers in this difficult economy is making more money from an existing business without costly new initiatives. Here's how to do it.

Will My Business Make Money? – NOLO Law for All – Before you prepare a business plan, you should figure out if your business will break even.

Income Statements

Income Statement; A Financial Management Tool – Texas A & M University Extension – Measures the success of the business over a period of time.

Introducing The Income Statement – University of Florida Extension -- The income statement and its essential features are outlined in this publication.

Income Statement – CCH Business Owner’s Toolkit -- The income statement shows you a summary of the flow of transactions your business has had over the entire accounting period.

Income Statement Template – CCH Business  Owner’s Toolkit -- If you would like to try creating an income statement yourself for your business, you can use the spreadsheet template.

Income Statement – Small Business Notes -- An income statement shows all income and expense accounts over a period of time.

Cost

A Primer on Costs – University of Idaho Extension – Four cost categories are discussed in this publication.

Is Activity Based Costing a Blockbuster? – Clemson University Extension – Activity based costing has been used by organizations with a great deal of success, even though only 20% recorded higher profits.

Activity Based Costing– Center for Industrial Research and Service – Allows costs to be apportioned to products by the actual activities and resources consumed in designing, developing, producing, marketing, selling, delivering, and servicing the product.

Rethinking Activity-Based Costing – HBS Working Knowledge -- Activity-based accounting looks great in the classroom, but too often fails in the field.