A business plan is the first document a business owner writes prior to starting the business offering services. A business plan document includes a description of the business, a list of services and products to be offered and a chart the current management and departmental structures. In addition, it should also include a list of risks associated with running the business, a fully developed budget and sales forecasts. If the business is a wholesaler, a list of manufacturers and products should also be included. The business plan serves as a guide to starting and running the business, and is typically required if your business is seeking funding