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25 cents accounts receivable addition Aids for Small analysis bank basic bulk mailings cAid capital cards cash cern checks competitive concerns corporations cost customers directors diversification duction employees equipment example executives fact factors firm gross margin important incentive income tax individual industrial distributors Internal Revenue Service inventory involved job evaluation loss machines Management Aids material ment methods obtained offering older workers operations organization Originally published payroll percent personnel possible post office problem procedures profits publications punched punched card purchase records reports requirements research and development result return address risk sales meeting salesmen sample securities selling Small Business Administration small business owners Small Manufacturers small plant storage storeroom success survey Tax Court technical tion usually Washington 25