Business plans and cashflow

All you need to know about writing a business plan, including guidance from ACCA, helpful examples of business plans and useful templates.

Writing your business plan

For finance providers a good business plan is essential, particularly for start-ups and new businesses where little other information is available.

Established businesses will also benefit from a good plan and it is often used as a benchmark to make sure the business is going in the right direction. There are a vast number of business plan formats, from the very simple to the hugely complex with several attached appendices. It is therefore important to establish the business plan's requirements and choose the most appropriate format.

Learn how to compile a business plan with:

  • ACCA's guide to business plans
  • A start-up briefing on how to write your business plan.

A business plan is only as good as the information used to compile it. It should be reviewed regularly to ensure it remains up to date.

Example of a business plan


As well as a business plan, good cashflow management is critical to running a successful business. You must be able to pay your bills while you await payment from your customers.

Good cashflow management has always been important, but in this financial climate it is critical. If you are to survive these challenging economic conditions you need to have a very firm grip on your cash; this is best achieved using a cashflow forecast.

See our cashflow template and instructions

With your business plan now complete, you are ready to apply for your finance.