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Penn State Extension, 

An important task in starting a new venture is to develop a business plan. As the phrase suggests, a business plan is a “road map” to guide the future of the business or venture. The elements of the business plan will have an impact on daily decisions and provide direction for expansion, diversification, and future evaluation of the business.

This publication will assist in drafting your own business plan. It includes a discussion of the makeup of the plan and the information you need to develop a business plan. Business plans are traditionally developed and written by the owner with input from family members and the members of the business team. Business plans are “living” documents that should be reviewed and updated every year or if an opportunity for change presents itself. Reviews reinforce the thoughts and plans of the owner and the business, and aid in the evaluation process. For an established venture, evaluation determines if the business is in need of change or if it is meeting the expectations of the owners.