出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：Business planning and business plan construction are very important segments of strategic management.Whether it is made for the needs of internal users or serve as a means of presenting business ideas and important operational, technical, market and financial information to external users, business plan certainly has a key role in the enterprise management.Entrepreneur as a potential source of financing will often start to establish communication through the business plan.The purpose of the paper is to inform and to consider the point of view of many authors on the concept, role and importance of a business plan, as well as the specifics of the key factors in the process of its development.The aim is to highlight the more formal and less substantive difference between the methodologies of a business plan making which are applied by renowned international and national institutions or proposed by some authors.The fact the for about 80% of potential investors submission of a business plan is the first step when considering the idea of investing funds in a specific business venture points to the importance of this topic.Whether the potential investor will just browse or will thoroughly consider the submitted business plan depends primarily on the business plan quality.
其他摘要：Poslovno planiranje i izrada biznis plana predstavljaju veoma značajne segmente strateškog menadžmenta.Bilo da se izrađuje za potrebe internih korisnika ili služi kao sredstvo prezentovanja poslovnih ideja i važnih operativnih, tehničkih, tržišnih i finan
