摘要：Certainly the current importance of the business plan and its widespread use for finding resources to address when creating a new company. The purpose of this paper is to present a conceptual analysis of the business plan beyond the confined to its use and development, from the look of the Strategy. Presents the conceptual elements of strategy, planning as a process. Finally, the importance of the environment, and concludes with approaches to consider in the future, a comprehensive analysis of business plans, given the importance of such an instrument has been acquiring.
关键词：business plan; strategy; new venture; entrepreneurship;Plan de empresa; estrategia; creación de empresas; emprendimiento
