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A business plan is
|“||[a]n action plan that the enterprise will follow on a short-term and/or long-term basis. It specifies the strategic and tactical objectives of the company over a period of time. The plan, therefore, is time dependent; it will change with the enterprise. Although a business plan is usually written in a style unique to a specific enterprise, it should concisely describe "what" is planned, "why" it is planned, "when" it will be implemented, by "who," and "how" it will be gauged. The architects of the plan are typically the principals of the enterprise.||”|