Abstract
Business Plan is the basic form for planning an entrepreneurial activity and the management - responsible function of the planning. Any entrepreneurial activity begins with creation of Business Plan. Business Plan is a document with synthetical content where prognosis with pragmatic (beneficial) nature are given, but in all cases, it plays the advertisement function as well. The included information there should be precise, convincing, and it should provoke optimism of a reader and enthusiasm towards the opportunity offered. It`s obvious that the plan consists of some risky elements as well, but it is not necessary to focus on them. Furthermore, the tone of plan should be business in order to be seriously perceived by reader. We should foresee that Business Plan will be read by many persons and their attention will be attracted by positive and bright opinions. However, they will turn their back the plan, where the material will be obscurely expressed with the boring tone, with fully unrealized, incorrectly structured text full of orthographical and editorial errors. Besides, the Business Plan is the manual document for fulfilment of business functions. It may be used to check for some entrepreneurial ideas intended. Keywords: business, plan, firm, money, funds, entrepreneur.
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