A strategic document outlining the cash flow, forecasts and direction of a company. A business plan is an approved statement of a collection of business objectives and goals, attainability, and the strategy for achieving those goals. It may also include background data upon the organisation, company, business or individual attempting to target those goals.

See also:
Business Strategy
Balanced Scorecard
Boston Matrix
Corporate Stratgey
Corporate governance
Cost-benefit analysis
Critical success factors
Decision making unit (DMU)
Drivers
Organic growth/development
SMART objectives
Tactical planning
Vision