The person to who the plan is addressed analyze if the author or authors have shown firm hold on the dynamics of the activity and sector. Readers want to know how to profit from this knowledge in order to get profits from the fund they will invest in, with a minimum level of risk. 

For this reason, it is important to prove activity firmness to face a drop in planned sales indexes (even if structure has to be reduced) in the wake of unexpected problems in hard terms (strength). 

Starting a company, it is often a tempting chance to be influenced by an excessive optimism and suppose that all will happen as planned. That is not so usual, because there are always expenses and investments not included in the budget and other facts that can not be planned. For this reason, and after the period of time between 1999 and 2001, a sensitivity analysis should be included in order to show project's firmness level facing unexpected facts (risk level indicator is adopted). Normally, a plan with a few differences between what have been planned and the most pessimistic hypothesis will not have a good reception.

Plan content for a concrete company depends on the kind of company and the organization from where you want to get funds. There are several information that may be necessarily included in the plan. The main aspects for which the plan is valued can be summarized in: 

• Financial structure solvency.  
• Liquidity. 
• Profitability.
• Markets and products.
• Production and physical resources.
• Management.          

In any case, the project must be written from the point of view of readers - and not from the author's one - although information is quite technical (and it is important to avoid the use of complex formulas or large diagrams). Technical information must be simplified to turn it understandable for laymen and it has to be used just to show commercial or financial viability of the proposed project. 

In the process of detailed analysis, that normally takes place in the beginning of the activity, several fundamental decisions must be made. Decisions related to an aspect inevitably will have influence on those related to other aspects; so, previous decisions must be taken into account (a concrete sales index will be unachievable together with a concrete commercial structure). In this way writing a business plan is a repetitive process until we can finally reach coherence between all the different sections and, plainly, it involve a lot of work. 

The framework of a business plan is:

• Summary. 
• The market. 
• Product, process or invention.
• Operations and its market position.
• Market strategy.
• Production.
• Sales forecast, cash flow and break-even point.
• Management and operations control.
• Necessary financial measures.