Your business plan is one of the most important documents you will prepare, revisit and revise. It is your template and map to guide your business. A business plan encompasses goals and objectives in a broad and narrow sense. Your business plan will include information such as: marketing, competition, financing, sales, profit and cash flow projections, risks, regulatory issues, personnel and operating requirements. Business plans can be prepared by you, but more than likely require the assistance of your accountant. You, your managers, investors and bankers will all use the plan. You will refer to it as a bench mark and many times revise it as your business grows and changes. There are many business plan tools available. Some of these are purchased software and many are available free from lending institutions and government. The federal and provincial governments provide many tools on their small business website.