A well-thought-out business plan is the key to the success of any enterprise. It will not only help attract the attention of a potential investor, but will also serve as an entrepreneur’s most valuable tool for internal control over business development. The book by experienced consultants - employees of Ernst & Young - describes in detail and analyzes with specific examples all aspects of preparing a business plan, as well as methods attracting financing with consideration of cases of restructuring and bankruptcy; practical advice is given that will help to correctly present the plan to decision makers. The publication is addressed to all entrepreneurs - beginners and experienced, as well as all those who plan to create their own business.