This book is concise and leaves out all unnecessary elaborations or deviations from the subject. Yet, it is complete. It even covers important gaps left by formal business education courses. Most importantly, it introduces a new approach to planning and optimizing with a Strategic Planning Graph. Good Accountants can use a computer to its fullest extent. However, they often produce information overflows. By packaging the necessary data in a new and more functional format, Accountants can produce a Strategic Planning Graph that allows Managers, who are not trained in accounting and economics, to make adjustments or new choices and see the profitability results at once on a single such Graph, all without recourse to revised computer studies made by Accountants and Economists. If you learn how to use this unique tool then you do not need to master the art of accounting, but you need to master the art of managing Accountants. Universal profitability measures are commonly known. Learn the proper use, and possible misuse, of different such measures. Learn how to cope with dangers resulting from inflation and provide some shelter in your planning efforts. Finally, PLANNING AND FINANCING demonstrates the difference between the costs of the most common loan formats, lists many sources of money and explains in detail how to attract funding.