Makt plan

Executive Summary
Introduction
Cranium Filament Reductions is a hair salon that allows the entire family to have their hair needs satisfied in one convenient visit. 
There are many "quick salons" like Cranium, however, many of these salons, such as Cost Cutters, only provide the minimum services, whereas the upscale salons can be inconvenient due to scheduling requirements and cost. Theowner of Cranium perceives an unfulfilled customer need for a low-cost salon that provides maximum flexibility and strong customer attention. Using this strategy, Cranium will gain significant market share and create critical long-term relationships with its clients.
The Company
Cranium Filament Reductions is an Oregon corporation owned entirely by Susan Sever and is located in Shaker Hts., Oregon.Ms. Sever will be handling all hiring and training, purchasing, and retail sales. She will also hire a receptionist to manage all of the appointments as well as the people who walk in and be responsible for the point of sale transactions. Cranium will also be hiring six part-time hair stylists who will operate on a hourly/commission basis. 
Ms. Sever will be using a partial commission basis tocreate incentives for superior customer attention. The more her stylists attend to the customer's needs, the more money they will make off commissions. Cranium will invest time and money into training to ensure that clients receive the best experience possible making it easier to turn them into long-term customers. 
Services
Cranium Filament Reductions provides hair styling for the entirefamily. This includes hair cuts for men and women, permanents and hair coloring for women, as well as hair cuts for children. Shampoos will be offered for all adult services. Service is offered on a walk-in basis or by appointment. Cranium Filament Reductions will emphasize a customer-centric service where the customer's needs are always the priority.
Cranium Filament Reductions will also sell haircare products which is forecasted to account for 15% of sales. These professional-quality supplies will include shampoos, conditioners, reconstructors, brushes, combs, and other styling aids.
The Market
The hair styling industry is highly fragmented with national chains such as Regis Corporation, which operates diverse franchises catering to all the market segments, and also including thousands of"mom and pop" salons that are very restricted in scope and services. This makes for a highly competitive market that has low barriers to entry and exit. In addition, the clients of hair styling have significant leverage due to the low switching costs they have. However, most companies have tried to pursue only one general strategy in gaining market share. Cranium believes that it is possible tooffer a differentiated service through improved customer service at no greater significant cost if the right employee incentives are provided.
With this strategy in mind, the company's goal is to increase the number of clients served by at least 20% per year.
Cranium Filament Reductions will target three different market segments:
* Men will typically make up 70-75% of the clientele. 
*Females who cannot afford an upscale salon. 
* Young mothers with children. 

1.1 Mission
Cranium Filament Reductions' mission is to provide reasonably priced, convenient hair styling. We exist to attract and maintain customers. When we adhere to this maxim, everything else will fall into place. Our services will exceed the expectations of our customers. 
1.2 Objectives
The objectivesfor the first three years of operation include:
1. To create a service-based company whose goal is to exceed customer's expectations.
2. To increase the number of clients served by at least 20% per year through superior performance and word-of-mouth referrals.
3. To develop a sustainable start-up business, contributing to increased employment of community residents

Company Summary...