covers one of the parts of investment program, the implementation period of which is usually limited to one of a few years (often corresponding with the times of medium-term credit and long-term credit), which lets give quite economic assessment to scheduled arrangements.plan help to solve a lot of problems , but the main are: of economical expediency of the directions of the firms development; of expected financial results of activities, first sales volume, amount of profit, amount of income on capital; definition of the intended sours of funding for implementing the chosen strategy , i. e. ways for concentrating the financial resource; selection of workers, which are able to realize the plan.to the work we can see that every problem can be solved only in relation with the others.main and primary section of business plan is a section " Financial plan ". business plan is a sales tool. It must look professional and read well to be effective.plan is in important thing for increasing the capital of the company.plan is a base of business-proposal during the conference with a future partner.plays an important role in inviting the main staff of the firm for work., a good prepared business plan is not only internal document of the firm, but is it also a document which can draw the investor.are some general guidelines that every entrepreneur must follow to develop the overall form of a business plan .
Glossary
Accessory Goods - products required by commercial operations to conduct business, such as: office copiers, automobile wheel balancers, auxiliary power supplies, air compressors, etc.
Accounts Payable - short term debts incurred as the result of day-to-day operations.
Accounts Receivable - monies due your enterprise as the result of day-to-day operations.
Accrual Based Accounting - an accounting method that enters income and expenses into the books at the time of contract versus when payment is received or expenses incurred.
Assets - all real or intellectual property owned by the enterprise that has a positive financial value.
Balance Sheet - a statement of assets and liabilities.
Barriers to Entry - conditions that create difficulty for competitors to enter the market. For example, copyrights, trademarks, patents, dedicated distribution channels and high initial investment requirements.
Break-Even Point - the point at which revenues are equal to expenses.
