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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.
Osorio Tinoco, F. F., & Murillo Vargas, G. (2011). Hacia una conceptualización del plan de empresa: una mirada desde la estrategia. Revista Universidad Y Empresa, 12(19), 133–150. Retrieved from https://revistas.urosario.edu.co/index.php/empresa/article/view/1332

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