Scaling, Operations, and Exit Planning

This capstone unit synthesizes operational, financial, human-resources, and strategic planning topics to prepare students to scale and responsibly transition a small business. Learners will troubleshoot daily operational and HR issues, apply tax and accounting rules to optimize cash flow, design growth and exit strategies, and identify external resources and advisors to support implementation.

Learning Objectives

• Analyze operational, human-resources, and legal challenges (e.g., hiring, termination, role transitions, employee motivation) and recommend corrective actions to improve workforce performance and organizational structure
• Apply federal and California tax and accounting rules (including entity selection implications, depreciation limits, interest and meal deduction rules, and net operating loss provisions) to optimize small-business tax liability and cash flow
• Evaluate growth and exit options using financial, legal, and managerial criteria and produce an actionable transition or succession plan for the business and its owners
• Develop a plan to leverage external resources (SBDC, SCORE, incubators, bankers, lawyers, training) to improve sales, collections, profitability, and long-term business viability