What should be included in a business plan?

The most critical part of your business plan is your financial model.  You must determine that your business plan includes a sustainable financial plan.

The financial model should minimally include:

Pro-Forma Income Statement
Pro-Forma Revenue Model
Pro-Forma Sources and Uses of Cash
Pro-Forma Balance Sheet

A sample business model outline is:

Executive Summary
Mission
Company Overview
Legal Business Description
Product
Current Product
Research and Development
Production and Delivery
The Market
Market Definition
Market Segment
Marketing Plan
Sales Strategy
Distribution Channels
Advertising, Promotion, Public Relations
Competition
Risk/Opportunity/SWOT Analysis
Management Team Biographies
Capital Requirements and Exit/Payback Plan
Conclusion