subject: Business Plan for the Small Manufacturer [print this page] A business plan is an exciting tool you can use to plot a course for your company. Such a plan is a logical progression from a common sense starting point to a common sense ending point. To build a business plan for your company, you need only to think and react as a manager to questions such as what product is to be manufactured. How can it best be made? What will it cost me? Who will buy the product? What profit can I make?