I was hired by a group of entrepreneurs to develop a business plan for a substance abuse clinic. The plan included a situation analysis, SWOT analysis and the development of strategies grouped in the following categories: aggressive, defensive, adaptation, and survival strategies. I also designed a Balanced Score Card (B.S.C.) to control de implementation of the business plan. The B.S.C. includes performance indicators in the four basic perspectives of the methodology: financial, clients, operating procedures and employee education and development. The plan also included a monthly budget for the first year of operations.