1. Franchising definition, key concept in business expansion, brand replication, contractual relationship between franchisor and franchisee.
2. Variance calculation in sales revenue for Żabka, financial performance analysis, variance components (price, volume, mix).
3. Cash vs profit difference reasons, liquidity management, timing differences, non-cash expenses, working capital impact.
4. Benefits of personal income tax reduction, consumer spending increase, disposable income effect, business revenue growth, economic stimulus.
5. Zero-based marketing budget advantages, cost efficiency, resource allocation optimization, justification of expenses, marketing ROI improvement.
6. Break-even analysis limitations, assumptions flaws, fixed vs variable costs accuracy, market condition changes, relevance for decision-making constraints.