As an operation tool, a business plan should answer the following question: Where are we now? Where do we want to be next year? Where do we want to be two or three years from now? How are we going to get there? Putting all of this in writing so that it can be referred to regularly is a content reminder of the original concept of the bar and helps owner and managers stay on course. The business plan can be used as a benchmark to measure actual performance against expectations, and it can be used to guide management in making day-to-day decisions.