A business plan is a document that describes how to manage a specific activity in a specific period of time. It is actually a study, but also a communication tool, designed to provide information to its potential recipients, whether they are investors and potential partners. Most times, it is used as a tool for strategic decisions or as a tool for the implementation of specific actions. The contents of such a business plan may vary according to the sector of activity; nevertheless it must follow certain standards. Usually business plans are used for the presentation of a company's plans to a bank or another financial institution, for financing. It provides answers to the following three questions: where is the position of the company now, were wants to be and how will manage to be there.