Một số sản xuất rau và hạt giống hoa và cây giống và tham gia vào phân phối đặt hàng qua thư. Những người khác cung cấp các dịch vụ làm vườn và cảnh quan tham gia trong quy hoạch cảnh quan, kiến trúc, và các dịch vụ tư vấn, | 17 Retail Garden Center Garden centers may or may not also be growers for both retail and wholesale distribution. Some produce their own vegetable and flower seeds and seedlings and engage in mail-order distribution. Others provide landscape horticultural services and engage in landscape planning architectural and counseling services as well as offer a variety of ornamental shrub and tree pathology services. Many offer garden tools and depending on location may also sell and provide repair services for larger gas-and electric-powered tractors and implements. However smaller centers tend mostly to sell products purchased from others some may also sell plants and shrubs that they grow themselves. Services specifically offered at individual garden centers depend largely on the size of operations and or skills of owners. If for example an owner is formally trained in landscaping and or horticulture significant parts of historical cash flows may be directly tied to these skills. Persons having acquired these types of skills can be somewhat akin to licensed professionals whereby followings are developed over time. Subsequently it is important for the value processor to recognize the roles played in garden centers by their owners. If some part of a cash stream is unique to a specific owner then that part must be removed or subdued in the equation of fair market value. On the other hand if a prospective buyer is defined or limited to persons with similar skills then this portion may be included. Bear in mind however that when one substantially narrows the field to unique prospective buyers then one also tends to compress price or value. It s all in the economics of supply and demand . . . and supply and demand are always major ingredients in estimating business value. 170 Brief Case History 171 Brief Case History Our retail garden center is situated on a major road between two similarsized small communities. Although the center offers a wide range of ornamental shrubs .
