Sequential Path:

$1.$ Careful Research and Analysis

$2.$ Risk Optimization Tools

$3.$ Cost Benefit Analysis

$4.$ Implementation Strategies

$5.$ Priorities drawing strength and opportunities

Details$/$Emphasis:

A$.$ Cost Benefit Analysis

$$ Primarily based on constructive assumptions

$$ Current global scenario of high interest rates $($financial cost$),$ fuel cost

$($logistics cost$),$ recession and inflation $($limited sales transaction$)$ and

depleting affordability $($customer profitability$)$

$$ Tentative projections should include when break$-$even achieved and

required sales and profit generation to sustain business venture

$$ Cash flow to include main source of cash inflows, target market segments,

required sales promotions

$$ Financial budget to mainly cover main cost overheads, finance

$($internal$/$external$),$ revenue source Tim Hortons taken into consideration should be either entering the south africa for the very first time or positioning any of its products$/$services for

the first time to target customers in the south africa