Financial issues3

Once the marketing, organizational, and technical analyses have been completed, the third and final step of a feasibility analysis is to look at financial issues.

The list of considerations below should help identify key issues that will require additional research.

Note that some of the areas below-specifically revenue projections-are directly based on the market analysis (the first step in the feasibility study), in which a proponent estimates the amount of product or services that they can sell. If that part of the feasibility study is not done thoroughly, the financial analysis will be inadequate.

A strong financial analysis is one of the backbones of a good feasibility study. A good feasibility study will give the organization a clear idea whether the proposed PPP in hospital management is a sound business idea.

Table A4: Key Areas in Financial Analysis

Start-Up Costs

These are the costs that will be incurred in starting up a new business, including capital goods such as land, buildings, equipment, etc. The business may have to borrow money from a lending institution to cover these costs.

Operating Costs

These are the ongoing costs, such as rent, utilities, and wages, that are incurred in the everyday operation of a business. The total should include interest and principal payments on any debt for start-up costs.

Revenue Projections

These can be based on how a proponent will price his goods or services. He may assess what the estimated monthly revenue will be.

Sources of Financing

If the proposed business will need to borrow money from a bank or other lending institution, the proponent may need to research potential lending sources.

Profitability Analysis

The "bottom line" for the proposed business. Given the costs and revenue analyses, the proponent may ask the following questions:

(i) Will the public-private partnership business bring in enough revenue to cover operating expenses?

(ii) Will it break even, lose money, or make a profit?

(iii) Is there anything we can do to improve the bottom line?

Source: University of Wisconsin Center for Cooperatives. 1998. Cooperatives: A Tool for Community Economic Development. Madison. www.uwcc.wisc.edu/manual/chap_5.html




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3 University of Wisconsin Center for Cooperatives.