Business plans may be internally or externally focused. Externally-focused plans draft goals that are important to outside stakeholders, particularly financial stakeholders. These plans typically have detailed information about

Business plans are decision-making tools. The content and format of the business plan are determined by the goals and audience. For example, a business plan for a non-profit might discuss

Typical structure for a business plan for a start-up venture
• cover page and table of contents
• executive summary
• mission statement
• business description

Traditionally business plans have been highly confidential and quite limited in the audience. The business plan itself is generally regarded as a secret.
An open business plan is a

The format of a business plan depends on its presentation context. It is common for businesses, especially start-ups, to have three or four formats for

Cost overruns and revenue shortfalls
Cost and revenue estimates are central to any business plan for deciding the viability of the planned venture.

Disclosure requirements
An externally targeted business plan should list all legal concerns and financial liabilities that might negatively affect investors. Depending on