Abstract

A business plan is one of the most important documents of a company that determines the organization’s development for a period in accordance with the strategic goal, mission, resources, opportunities, and threats. There are rules for development a working document: in Belarus – national rules; in international arena – different standards (UNIDO, European Bank for Reconstruction and Development, BFM Group, methods of the “big four” – KPMG, EY, Deloitte, PWC). The analysis of these rules shows that all of them are very close by the structure, meaning but different by the key paragraphs. The assessment of efficiency is the most important in Belarusian rules; the trends, marketing, risk analysis is studying more deeply in international standards. As risk management is so important part of business plan it is popular risk management standard (FERMA, COSO, ISO 31000:2009) which includes risk definition, risk management, risk evaluation, risk management measures. In Lebanese practice risk assessment is carried out only through the risk description but it is not enough.