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The business plan serves as the tool through which the entrepreneur has the ability to convince potential investors regarding the business opportunity he suggests and the market he is aiming at.
The business plan should clearly specify the management team, the company strategy,
The required capital for the realization of the investment as well as the market it will operate in and its competition. The business plan should reflect the ideas and the goals of the management as clearly as possible, so that potential investors can have a clear view on the investment opportunity that is described, but also the ability of management to make the most out of it.

Following we present the minimum material that a business plan should include in order to back the business proposal up and to answer to all the relevant questions that the investors might have:

     • Executive Summary
          o A brief presentation of the business idea

     • Good/ service
          o Description of the product or the service highlighting the competitive advantage

     • Board of directors
          o Resumes and information regarding the people behind the proposal.

     • Analysis of the market and of competition

     • Sales and Marketing
          o Pricing and promotion strategy
          o Sales and Distribution

     • Organization
          o Function allocation in regards to divisions

     • Realisation schedule
          o Timetables

     • SWOT Analysis
          o Threats and financial effects
          o Elasticity analysis

     • Financials
          o Required capital and use of capital
          o Projected revenues and costs
          o Projected Financial statements