Business planning as form of realization of strategy of corporation

Formation of the business plan provides justification of expediency and efficiency of realization of idea, the project, production start. Thus decision-making of financing and, corresponding, a choice of sources of financing allows to increase efficiency of the investment decision which found justification in the business plan. Techniques which should be used when developing the investment business plan and which showed the efficiency in practice are given in article. In the conclusion the conclusion that there are no universal methods of decision-making of investment and financing is drawn. The individual approach when developing each business plan is necessary.