Since this section includes the financials, it is as important as the executive summary. In fact, the reader could well move from the executive summary directly to the operation plan in order to absorb the financial data and then decide if more information about the product and management is worth studying. Although the numbers tend to speak for themselves, text description will aid or support the concepts and the clarity points requiring particular notice capital expenditure will be needed for a machine in six months, exhibition costs arise twice annually, a large contract is expected during the year, etc. where regular revenues appear variations due to seasonal demand may be noted as some businesses have major income when specific event occur. Such points are important to note in the text accompanying the section for numbers say a great deal, but they may not explain some pertinent matters. The reader won’t know as much about the detail as you will help with explanatory information.

The suggested layout for financials was discussed in chapter 9 and the reasons for simplicity were presented. It is quite possible that your venture will need more cost row entries than shown in the examples contained in the presentations that are up to you for individual projects deserve individual format entries and you will have to decide how comprehensive your cost and revenue breakdown should be. When you appreciate in the financials, the simplest format may not be the most practical –the extra rows in the suggested layouts allow for additional cost entries.

This section will be further discussed in chapter 12 and 13 for it is one of the two most important elements in your business plan. And as the financial portions relate to your involvement and commitment it must be the most important section for you personally.