One way to soften leather is to wear it. Repeatedly wearing leather shoes will help them become more pliable. However, if you walk around in new leather shoes all day, they might start to hurt. You can minimize that chance by wearing them for just half a day, then swapping them for some more comfortable shoes. If your feet start to hurt while wearing the shoes, take them off and swap them for another pair, even if you haven't worn them the whole half-day. And then wear them for another half day two days after that. Continue wearing the new shoes every other day in half-day increments. When they feel softer, try wearing them for a full day. Continue to wear them as regularly as you wish thereafter. Feet are sweaty. If you wear the shoes two days in a row when they're new, they will not have time to adequately dry out, especially when they are new and still tight around your feet. Breaking in a new shoe can take time. Leather often requires a long break-in period in order to become as soft as you may want it to be. Thinner leathers like calfskin will likely soften more easily, but if your shoes have a lot of stitches and needlework, they will take longer to break in. You can speed up the softening process by wearing a pair (or two) of socks when walking about.
++++++++++
One-sentence summary -- Walk around in your shoes for half a day. Wear the shoes again for just half a day two days later. Be patient.

The scope of your cost analysis will depend on its purpose, so before you can consider how broad you want your analysis to be, you need to know what you want ultimate questions you want the analysis to answer. If you are conducting a cost analysis merely to set a budget or plan strategically for the future, you would typically conduct a cost analysis that extended organization-wide. On the other hand, a narrower or more specific purpose, such as determining whether to bill for a particular service (and how much), might require a narrower cost analysis that only addressed the costs of that particular service. In addition to figuring out why you need a cost analysis, you also need to know whose cost you're going to analyze. This will determine what data you collect and how you classify it. For example, you may be interested in the cost to your clients of offering a particular service. You would look at costs from their perspective, taking into account the amount you bill (or plan to bill) for the service, transportation to your location, and other costs. If you're simply looking at the cost of the program to your organization, you'll look at your organizational expenses generally. You might also look at opportunity costs, such as whether offering one program means you will be unable to offer other programs. How you delineate your programs will determine how you allocate costs for the purpose of cost analysis. If your organization runs very distinct programs, divisions may be obvious. For overlapping programs or programs that share resources, determine how to separate them. Programs that overlap to a significant degree may be lumped together, rather than evaluated separately. Go with what makes the most sense for the operations of your organization, avoiding duplication of efforts wherever possible. To determine whether programs should be separated, look at the services offered by each program, the resources needed to provide those services, and who those services are provided to. If two programs are the same in 2 out of 3 of those dimensions, they probably should be treated as one for the purposes of cost analysis. How you categorize and calculate costs depends on whether you're analyzing those costs over the long term (say, months or years) or over the short term (a few weeks, or maybe even a single application). For example, if you're trying to decide whether to charge for a specific service, you would first determine how much that service costs you to provide. You would then do a longer term cost analysis to determine whether your organization can sustain a loss for providing that service. It's generally best to choose a time period for which you can acquire accurate revenue data, rather than estimates. This will help if you plan to use your cost analysis as a basis for further economic evaluation.
++++++++++
One-sentence summary -- Figure out why you need a cost analysis. Identify the perspective for your cost analysis. Differentiate the programs you offer. Set the time period you want to evaluate.

You will definitely need a permit or a license to open your business. However, the requirements will differ depending on what state you live in. The SBA website maintains a list of business license offices to help you find the information. In addition to a business license, you will need a federal tax identification number and possibly a sales tax license, income tax withholding, and unemployment insurance tax. Ask your state business office about the insurance requirements for your car wash business. Once you get all of the necessary permits and licenses, keep track of your renewal dates and make a copy for your business records. You will also need to display your license in your car wash so that customers can see it. The equipment you buy will depend on the type of car wash you have decided to open and the services you offer. Full service car wash, self-service car wash, and an automated car wash will all have different needs. You will typically need to buy a washing system (e.g. pressure washer, conveyor, self-service equipment, mobile wash systems), chemicals (e.g. cleaning solutions, wax, spot free rinses, protectants, presoaks, etc.), dryers, blowers, vacuums, brushes, towels, compressors, pumps, and a water system (e.g. boilers, water heater, water filtration, extractor, etc.), and billing system. If you buy the cheapest version of everything, you might be able to get started for about $2000. If you want a nicer setup, it will probably run you about $5000 or more. The International Carwash Association has a supplier guide to help you find reputable manufacturers. Look in trade magazines like Auto Laundry News and Modern Car Care to buy your chemicals. It is best to buy from big manufacturers. Make sure the distributor of your equipment is available to service your equipment when needed. Find out how they handle equipment servicing before you buy from them. Use a multifaceted approach to advertise your business that includes flyers, posters, and an online presence. The signage for your car wash should be colorful with clear messaging. Make sure that people can easily see it from the road. A popular way to get new customers is by distributing coupons or discounts for car washes. Also, develop relationships with other small businesses located near your car wash. Social media is an important aspect of marketing these days. Set up a website and establish a presence on Twitter and Facebook. Make sure any of the paper items that you have include links to your website and social media accounts. Use your website to share information about taking care of your car and other relevant tips. Schedule a visit to your local radio station to discuss your new business. Consider starting a loyalty program. This will encourage repeat customers instead of people who use the coupon one time and never return. A car wash business is very customer-focused. Your employees should be punctual, efficient, skilled, and have excellent communication skills. As you conduct interviews, pay attention to body language and communication skills to get an idea of how the person will interact with customers and coworkers. Always check the references of potential employees as well. Have a soft opening of your car wash before you have a big grand opening. Wait at least 30 days before you have the big event. You want to work out some of the kinks and feel comfortable with the car wash before you make a big deal. Think of a grand opening as a party and social event to generate publicity. Invite friends, neighboring businesses, your supplies, and the media Give away free car washes and promotional items.
++++++++++
One-sentence summary --
Get the necessary permits and licenses. Buy equipment. Market your business. Hire employees. Open your car wash.