Based on your ﬁnancial plan, it is likely that your ﬁrm will be unable to sell all of the units of your product produced over the planning horizon. This suggests a need to make changes in:

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This situation suggests that the firm may have overestimated demand and therefore may need to adjust its capital budgeting decisions in terms of production levels, pricing, and marketing strategies to ensure that it produces and sells the appropriate amount of units. Other policies like capital structure, dividend, net working capital, and wage policies may not have a direct impact on the problem of unsold units.

Based on Your ﬁNancial Plan, It Is Likely That Your