Abstract
Business plan has been one of the most popular management categories in our economy over the last two years. Popularity of business plan has been created from the outside. It is not the result of our managersz belief in its usefulness, but of the creditors request for potential debtors. In that way, business plan is becoming the main negotiating tool in providing financial resources for expanding capacities of the existing firms or start-ups. Creating business plans with this purpose only poses the biggest threat to its implementation. For these reasons, the concept, purposes and business planning process are also presented.
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