Resumen
This paper proposes to highlight the importance of developing of a business plan, which is an indispensable tool for any entrepreneur, aims to reduce the degree of uncertainty in entrepreneurial activity, to reduce the company's environmental vulnerability. Thus the objectives of the paper consist on presentation of the concept define, the role, the functions of the business plan, also the typology, the stages concerning the preparation and the content. of it. The research method was to use a comparative study of the specialty literature. The business plan represents a logical flowchart of action, which involves perspective on thinking on a business, starting from certain objectives, helping to create an overall picture of the whole business. Basically it covers all stages and resources which will be necessary to an entrepreneur to achieve the proposed objectives in a predetermined time period. The business plan offers the possibility to assess the chances of success of businesses, representing a means to control for the entrepreneur on profitability and business viability through a systemic analysis of a comprehensive set of rigorously structured informations, providing thereby the knowing of all aspects involved in business and the effective and in depth preparing.