business plan The business plan is understood as a document, which lists the main aspects of the future commercial enterprise, analyzes the problems that may arise in the process of its implementation, and methods to solve these problems. Business plan is a special form of corporate financial plan, which is formulated for obtaining loans. Generally, stable large enterprises not only have enough funds to continue their current activities, but also have the ability to expand and introduce innovation. Generally, stable businesses are respected bank customers, and the bank’s funds come from its customers. Such enterprises will not encounter problems in obtaining bank loans and can successfully use the borrowed funds to conduct business. On the other hand, small companies will encounter certain financial difficulties when expanding production or adjusting production direction, because not all sources of financing are useful to them. In order to obtain a loan from a bank, a small business needs to submit a well-structured business plan in which the idea of producing new products (works, services) will be presented in an easy-to-understand form.