Click the image on the left for a structured outline of a business plan as prepared by Ernst & Young.

In general, a business plan should contain the following:

I. Executive Summary
 A. Business Description
   1. Name
   2. Location and facility description
   3. Product
   4. Market and competition
   5. Management expertise
 B. Long range goals
 C. Summary of financial need and application of funds

II. Market Analysis
 A. Description of total market
 B. Industry trends
 C. Target market
 D. Competition

III. Products or Services
 A. Description of product line
 B. Proprietary position; patents, copyrights, and legal and technical considerations
 C. Comparison to competitor's products

IV. Manufacturing Process (if applicable)
 A. Materials
 B. Suppliers
 C. Methods of production

V. Marketing Information
 A. Overall marketing strategy
 B. Pricing policy
 C. Sales terms
 D. Sale, distribution, and service methods

VI. Management Plan
 A. Form of business organization
 B. Composition of board
 C. Organization chart and responsibilities (key personnel)
 D. Staffing plan / number of employees
 E. Facilities plan / planned capital improvements
 F. Operating plan / schedule of upcoming work for one to two years

VII. Financial Data
 A. Financial History (three years to present)
 B. Three year financial projections (first year by months; remaining years quarterly)
   1. Profit and loss statements
   2. Balance sheets