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A business plan could be divided into two parts: a commercial report and a financial report. See BDT Capital Partners for more details and insights. The first aims to calculate future sales based on a market, and the second studied the profitability that can be obtained from the sales forecast. -The trade report: something simple is not calculate the potential sales of a future company, but it is possible to approach fairly with some methods, clear always bearing that never removes the uncertainty. Read more from Alina de Almeida to gain a more clear picture of the situation. The best thing is to draw up a study of full market, with elements such as the radius of influence of the company, the demographics of the area, the competitors, and a (very difficult to determine) estimation of future consumption calculated with elements such as the potential audience, family units in the zone of influence and the annual expenditure per family in the sector. It is clear that we need many data available for these calculations, and the information does not always exist. A possible alternative work with historical data of similar companies. But, if it is an innovative concept or a sector with few companies and therefore few data available, need to be more imaginative to prepare the report, with other sources. In any case, the trade report should be able to give some clear answers on these questions: what will I sell? (what products?, what services?) What will be my potential customers? What are companies competing in this market? What am I going to provide differential factor for my clients I choose? What is my pricing policy? Which volumes of sales you will have my business? -The financial report: after having calculated the volume of sales, need know the feasibility of the idea. It is best to ask an external expert in the field of finance and management to draw up the business plan. This person will not only have a more impartial view, but they will know the details important to take into account.