Business Plans
A business plan is a formal statement of a set of business goals, the reasons why they are believed attainable, and the plan for reaching those goals.
A business plan is general a document that fully describes in detail the entire business from model to make a profit to how the day to day operations are conducted. In order to develop a business plan a series of steps must be taken.

A business plan is used by investors, including banks and organizations to assess the risk of their investment. Its used by entrepreurs or owners to allocate resources.

The document is used for long term planning, and benchmarking business success.

Business Idea
The demographics of who wants this product or service and how much do they want it.
How the whole process works is key.  The heart of operations efficiency is do the most with the least. Efficiency is not always the easiest to define though.
How everything fit together with a common purpose taking into account how the business environment is functioning. Having the best fork in the world does one no good if it is raining soup.
Macro Case
The business environment as it relates to the business idea. Often the environmental factors such as global trends, the regulatory, environmental, cultural and societal factors.
How to handle capital resources efficiently. This is not the same as accounting.
The Industry model and how things are going. The economics that is driving how the process functions.
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