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In the previous sections we have gone through the main phases making up the activity of business plan preparation, which are common to all the business plan types. This, however, does not also imply that the logic and standpoint to be assumed when preparing the business plan are always the same. Actually, they vary in function of the nature and type of business activity carried out by the company.

Previously, we have represented the key areas of attention to consider with regard to the above aspect. Precisely, we have highlighted the necessity, in the case of companies operating in multiple businesses, to:

● Define the following:

● Competitive strategies

● Actions to carry out to implement the above strategies

● Quantitative assumptions necessary to develop the plan's forecasts (both at corporate and business unit level)

● Develop the forecasts for the income statement, balance sheet, and cash flow statement, with regard to:

● Each business unit/activity

● The corporate structure

● The company as a whole

Bearing this in mind, over the next paragraphs we will focus on the logics and rationale that should underpin the business plan formulation and that are a function of the very nature of the company's business activity. In particular, we will distinguish among:

● Companies producing standardized goods on a large scale

● Commercial companies operating through a network of points of sale

● Companies working on order

● Companies operating in regulated sectors

For each of these categories we will present a case to show the most appropriate mechanics that should underpin the business plan preparation.