One of the most important steps in developing a venture is the business plan. This allows the entrepreneur to clarify and detail the business idea, also to think about and anticipate the problems that can be encountered during the implementation of this plan. During this session, it will be explained how to determine all the actions it will take to realize the start of operation, the time span of each action, the costs for each stage of development. This session devotes a particular place and importance to the presentation of the business plan for getting the necessary funding, both for founding and circulating capital, to the calculation of cash flows, determining the return on investment and assessing the expected profit. This topic is one of the main pillars of the subject in discussion.