Lecture notes meet the requirements of the State educational standard of higher professional education. Accessibility and brevity of presentation allow you to quickly and easily obtain basic knowledge on the subject, prepare for and successfully pass tests and exams. The book reveals the theoretical aspects of business planning, examines the structure and content of sections business plan of the organization, practical recommendations for drawing up a business plan are given. For students of economic universities and colleges, as well as those who independently study this subject.