These sources, however, should be used only assist in its preparation, since the business plan should address the needs of all the potential readers or evaluators and should reflect the strengths of management and personnel, the product or service, and available resources. There are many different ways to present a quality business plan and thus any attempt to imitate or fit strategy and objectives into a cookie-cutter approach could have very negative results. The plan needs to focus on the above-mentioned factors and should ultimately consider its purpose.