definition and structure of a business plan



A business plan is necessary for the strategically and entrepreneurial planning in a company as well as for the business formation.  For entrepreneurs is a 10 to 50 sided business plan the condition for receiving grants or also to convince in a bank dialogue or to convince an investor. So the business plan serves as a detailed, written description of your business idea, their realisation and their profitability estimation.

In this plan different plans are done in order to find out if the business concept with the planned financing composed of equity and debt capital can be realised.


The business plan consists of following parts:

1. Description of the founding idea 

     Here the business concept is explained.

2. Information to the founder 

   On the basis of the description of the previous working background of each

   founding member it is shown which expertise is available for the company.

3. Founding and form of company 

    At this point the relationship between the participators, the form of company

     and other formal things are written down. 

4. Product range and range of services:

      Here it ensues the detailed explanation of the product range as well as services

      which are offered.

5. Market, location, competition 

     Here with the aid of a location, market and competition analysis it will be found

     out if the business concept has a chance.

6. Marketing

    Through the creation of a marketing strategy the market entrance is planned as

    well as the promotion and also the sales until the opening.

7. Company organisation:

     At this point the company organisation, the task distribution and the staff

     composing is being explained.  

8. Revenue and profit planning

    Here the first 3 business years are planned.  

9. Investment planning

    Here it will be defined which investments are necessary for the opening of the

    business to figure the capital needs.

10. Liquidity planning: 

       Here the liquidity development of the first three business years is calculated to

       find out if the planned funding is enough.

11. Taxes and insurances

        At this point the presumably taxes will be calculated through the sales planning

        and here also the amount of insurances are determined.

12. Risk analysis

       Through the risk analysis a counter-strategy for every risk can be developed in

        order to avoid this risk. 




Business Intelligence (bi) is a collective term for information technology systems, which support the analysis and the reporting of the available knowledge in a company. With the aid of this concept the available knowledge is been transformed into action oriented knowledge to operate and control the company more efficient. Consequently Business Intelligence supports entrepreneurial decisions for the management control and contributes to the continuously performance improvement.