A business plan has two primary functions: (1) to provide a clearly articulated statement of goals and strategies for internal use and (2) to serve as a selling document to be shared with outsiders. Figure 8-1 provides an overview of those who might have an interest in a business plan for a new venture. One main group of users consists of outsiders who are critical to the firm's success: customers, suppliers, and investors. The other major group is the internal users of the business plan: the new firm's management and its employees. Let's consider the internal users first.