It must be said that the development of a business plan takes the form of a long and complex process that is difficult to standardize.

There can be many reasons behind the preparation of a business plan. Certainly the start of an entrepreneurial project inevitably involves the construction of a forecast scenario. But this is not the only circumstance in which this operation may be necessary. Any entrepreneurial reality that intends to pursue a specific strategic project must inevitably proceed with the elaboration of an economic-financial plan that can write and verify the validity of its choice.

The business plan is that document which summarizes all the components of a specific business project, both in the start-up phase, and in the...