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In order to realize a business idea, controlling the accounts is very important.
Firstly, in order to determine one unit's production cost, the component prices are gathered together.
Then a selling price is determined as well as the variable and fixed costs.
According to those data, the break-even analysis had made and the contribution margin was found.
After those, income statement, balance sheet and statement of cash flow were prepared for
the first 5 years.