Here is a recommended structure for a business plan, excerpted from New Venture Creation, by Jeffrey Timmons (Irwin, 1994. Page 420).

I. EXECUTIVE SUMMARY
    A. Description of the Business Concept and the Business
    B. The Opportunity and Strategy
    C. The Target Market and Projections
    D. The Competitive Advantages
    E. The Economics, Profitability, and Harvest Potential
    F. The Team
    G. The Offering

II. THE INDUSTRY AND THE COMPANY AND ITS PRODUCT(S) OR SERVICE(S)
    A. The Industry
    B. The Company and Concept
    C. The Product(s) or Service(s)
    D. Entry and Growth Strategy

III. MARKET RESEARCH AND ANALYSIS
    A. Customers
    B. Market Size and Trends     
    C. Competition and Competitive Edges
    D. Estimated Market Share and Sales
    E. Ongoing Market Evaluation

IV. THE ECONOMICS OF THE BUSINESS
    A. Gross and Operating Margins
    B. Profit Potential and Durability
    C. Fixed, Variable, and Semivariable Costs
    D. Months to Breakeven
    E. Months to Reach Positive Cash Flow

V. MARKETING PLAN
    A. Overall Marketing Strategy
    B. Pricing
    C. Sales Tactics
    D. Service and Warranty Policies
    E. Advertising and Promotion
    F. Distribution

VI. DESIGN AND DEVELOPMENT PLANS
    A. Development Status and Tasks
    B. Difficulties and Risks
    C. Product Improvement and New Products
    D. Costs
    E. Proprietary Issues

VII. MANUFACTURING AND OPERATIONS PLAN
    A. Operating Cycle
    B. Geographical Location
    C. Facilities and Improvements
    D. Strategy and Plans
    E. Regulatory and Legal Issues

VIII. MANAGEMENT TEAM
    A. Organization
    B. Key Management Personnel
    C. Management Compensation and Ownership
    D. Other Investors - Employment and Other Agreements and Stock Option and Bonus Plans
    F. Board of Directors
    G. Other Shareholders, Rights and Restrictions
    H. Supporting Professional Advisors and Services

IX. OVERALL SCHEDULE

X. CRITICAL RISKS, PROBLEMS, AND ASSUMPTIONS

XI. THE FINANCIAL PLAN
    A. Actual Income Statements and Balance Sheets
    B. Pro Forma Income Statements
    C. Pro Forma Balance Sheets
    D. Pro Forma Cash Flow Analysis
    E. Breakeven Chart and Calculation
    F. Cost Control
    G. Highlights

XII. PROPOSED COMPANY OFFERING
    A. Desired Financing
    B. Offering
    C. Capitalization
    D. Use of Funds
    E. Investors Returns

XIII. APPENDICES