When conceptualizing a new business, it is a good idea to develop a startup business plan. Generally, a business plan is comprised of a written document which includes the overall goals of a business as well as any specific immediate goals. The startup plan usually includes a discussion of the methods in which the product or service offered by the business has developed thus far and how the goods or services will be delivered in their final state. In addition, the startup business plan will contain financial data as tot the resources which will be utilized in order to commence the formal operations of the business. There is no one specific way to draft a business plan, but any plans which are offered to the public should contain accurate legal and financial information, especially if the business will be reviewed by venture capitalists. The business plan may also include information on the proposed marketing plan for the goods or services offered by the company, any time frames for the implementation of the plan and any details as to the management of the plan. Furthermore, the business plan may contain a financial summary, including a balance sheet, cash flow statement and profit projections.