In which the entire commercial, operational and financial context for a given project is evaluated. It includes a market and target audience study to determine the success rate and mitigate risks. The business plan describes and measures all activities related to a segment, as well as projects short and long-term results, projects investments and the return on the same. It is used by investors before opening a business or buying companies, and through this tool it is possible to measure the economic and financial viability of an investment.