In a market economy, the business plan is a working tool used in all areas of business. This plan gives a description of the functioning of the firm, shows how its leaders going to achieve performance goals in the first place – to increase profitability of the company. Well-developed plan helps us to grow, win new positions in a market where it operates, to make more profound long-term plans of development, the concept of new products and services and to choose rational ways to implement them. Business plan as a rule, regularly updated, it is amended, associated with both changes occurring within the firm, as well as changes in the market where the firm operates, and the economy as a whole. Thus, the business plan helps the entrepreneur to assess the progress of his case on the basis of intra-and macroeconomic analysis and control of ongoing operations. The main purpose of developing a business plan is the planning of economic activities of the company for the immediate and late periods accordance with market needs and ability to obtain necessary resources. Other objectives of the business plan may be different, for example: * to understand the degree of reality to achieve the intended results * prove the feasibility of a particular group of people the reorganization of an existing company or creating a new * convince employees the opportunity to achieve qualitative or quantitative indicators carry out the project, etc. The business plan also is designed to help businesses address the following key tasks associated with the operation of the company: * identify specific areas of activity, promising markets and place the firm in these markets * to estimate the costs required for the manufacture and marketing of products, balancing them with the prices at which goods will be sold in order to determine the potential profitability of the project * to identify compliance training firm and the conditions to motivate their work requirements to achieve the goals; * analyze the material and financial situation of the company and determine whether the physical and financial resources established goals; * calculate the risks and provide difficulties that may prevent you from completing a business plan.