How to Write a Business Plan

Appendix B | BUSINESS PLAN FOR A MANUFACTURING BUSINESS | 229

specifics that will bring it to
market, and keep themselves in the
background. Either approach can be
effective, although in the case of DAY
INTERNATIONAL, INC., I wouldn’t
mind knowing a little bit more about
why the founders think they will be
good businesspeople.

•   Cash flow and capital spending plan.

This plan does not include a cash flow

forecast or a capital spending plan. I

think any plan needs these two items.

CD-ROM

The text of this Business Plan for a

Manufacturing Business is included on the

CD-ROM at the back of this book.