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Not very much work has so far been done by retail organisations in the building of computer‐based financial models, but it is neither complex nor necessarily expensive. Financial parameters would include such items as forecasted sales, rents and rates of shop locations, and gross margins; values calculated might include VAT, bank charges or commissions. The writer discusses the use of models at three different levels: as a simple tool, as a full company financial model, and as a management interactive model.

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