Lars this is how you create a business plan. First you need to set the vision, goals and objectives of your business. The most important factor for almost all business plans is return on investment (ROI). Usually, when someone first starts writing a business plan, they need to determine what their goal is? The essential elements of planning are the identification of objectives. What will you sell to whom, when and how will you sell it, how much contribution will the sales make, what will the marketing and sales costs be and what will the ROI be. Research will be your next step. Your market research should focus on the information you need, to help you formulate a strategic plan and make business decisions. Market information potentially covers a wide range of data, from macro trends and global statistics, to very specific and detailed local or technical information, so it is important to decide what is actually relevant and necessary to know. However, there is no point in spending time researching global economic and demographic statistics if you are developing a strategy for a relatively small or local company. It would be much more useful to do your own primary research on the local target market, purchasing patterns and preferences, local competitors, their prices and service offerings. First, establish or confirm the company's objectives. Then state the goals of the business unit you plan to develop. Determine what goals the company wants to achieve in the next one, three and five years? Next, define your mission statement. All businesses need a mission statement. Clearly announce to staff, shareholders and customers what you intend to do. You can involve staff in defining and refining the company mission, which helps develop a sense of ownership and responsibility. Producing and announcing the mission statement is also an excellent process for focusing attention on the company's priorities and especially the emphasis on customer service. After your mission statement you need to clearly understand and define what you are providing to your customers. This description should normally go beyond your products or services and should include how you do business and what business benefits your customers derive from your products and services and from doing... middle of paper... and self-actualization needs . Herzberg's motivating factors are from best to least: sense of accomplishment, recognition earned, interest in the work itself, growth opportunities, advancement opportunities, importance of responsibility, peer and group relationships, compensation, supervisor fairness, policies and company rules, status, job security, supervisor friendliness, and working conditions. McGregor's X and Y theory is that x is when you have to assume that the average person doesn't like the job and will avoid it if possible. So you have to put fear and money into the person to motivate them and these people have to be carefully monitored because they are not trusted. Theory Y is the exact opposite of x. It is when most people enjoy work, so people work towards personal goals and achievements and have responsibility and can be trusted. Theory Y creates a more relaxed management atmosphere where workers are free to set goals, be creative, be flexible, and go beyond the goals set by management. Lars I hope I explained everything to you with good organization and answered all your questions and I look forward to working with you on the next project.