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Toolbox: Financial Management

This is a detailed manual on co-op finance for directors and managers of natural food co-ops. This manual covers the following:

I. Financial Statements

  • Balance Sheet
  • Income Statement
  • Cash Flow Statement
  • Ratios and Benchmarks
  • Glossary of Terms

II. Managing Operations for Financial Success

  • Buying and Selling the Products in Your Store
  • Customer Surveys
  • Margins – Pricing Your Products
  • Contributions to Margins
  • Shrink
  • Inventory
  • The People Who Work For Your Co-op (labor expenses)
  • Performance Evaluations
  • The Physical Plan (Maintaining Your Building Equipment)

III. Appendices:

  • customer surveys
  • mark-up to margin
  • margin analysis
  • cut-offs
  • bulk inventory worksheet
  • evaluation instrument
  • application for employment
  • labor/hours analysis
  • store checklist

Written by Mary Courteau and published by Northcountry Cooperative Foundation. Currently distributed by National Cooperative Grocers Association.

All rights reserved. No part of this book may be reproduced without the prior written permission of the National Cooperative Grocers Association, except for the inclusion of brief quotations in an acknowledged review. Co-ops that purchase this manual electronically may store it electronically and print copies for sharing with other staff or officials of that co-op only. Sharing this manual with individuals or organizations outside of the purchasing co-op is expressly forbidden.

Price: $35 for CGN members. 
Price: $40 for non-CGN members.

To purchase this resource, please email, or call Dan Nordley at 612/436-9177.