Sometimes compiling a business plan can seem like a chore. It mustn’t be viewed that way. It is not only necessary (if only for the bank), but should also be useful. This title reviews the process. It concentrates on the practical aspects and on showing how a plan can be assembled – in a prompt and hassle-free way - that is of real use in directing the operation from year to year and indeed day by day. It also emphasises the creative aspect of planning as a way to make change, innovate and combat ever changing market and economic conditions.