Shimizu,
The pdf's you sent are very interesting!! I think you have learned some great things to create a foundation for setting up a business.
I have read about the story of Macdonald's - it is quite a famous story here! It has been symbolic for many entrepreneurs in the US as a model of success. It shows how intuitive common sense thinking can turn a simple idea into a very profitable business model!
I wanted to ask you a few questions - how did you determine your sales price? Also, what are the sales units? What exactly is your product or service that you are selling?
Here is some more information about how to startup a company as well as an interesting link that gives you access to some financial calculator that can help you make some financial tables like your break even analysis :)
http://www.entrepreneur.com/bizstartups/index.html - a very good magazine and website dedicated to entrepreneurs
http://www.entrepreneur.com/calculators/index.html - you can see several financial calculators here ^^
Vince
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