When developing a company business plan, there are several factors to consider. At the outset, one must determine how the business will be structured; thus, it is necessary to consider whether the business will be a sole proprietorship, a partnership or a corporation. Once this has been determined, the next step is to develop a company business plan. The company business plan should always include the mission statement of the business. In addition, the plan should contain an evaluation of market research performed, and how the proposed business will be different from competing businesses. Furthermore, the company business plan should include a discussion of the company's management philosophy, how marketing will be done and from whom or where the company's capital will originate. Moreover, the company business plan should contain a financial summary which is generated by an accountant. This is especially important where the business plan will be offered to the general public.