•Products and/or Services Plan
–Describes the product and/or service to be provided and explains its merits
•Marketing Plan
–Describes the user benefits of the product or service and the type of market that exists
•Management Plan
–Describes the new firm’s organizational structure and the backgrounds of its key players
•Operating Plan
–Offers information on how the product will be produced or a service provided, including descriptions of the new firm’s facilities, labor, raw materials, and processing requirements
•Financial Plan
–Provides an account of the new firm’s financial needs and sources of financing and a projection of its revenues, costs, and profits
ØPro forma statements—Reports that project a firm’s financial condition