A business plan with a market positioning strategy justified through mathematical models and calculations as per research papers from top marketing researchers. Schedule sheet for operations to optimize contribution margin. Normally the paper will consist of: Executive summary, Industry Environment - value chain; Market Analysis - defining customers, target market, market potential, market trends, competitive advantage; Product and Services - benefits and features, unique selling point, benefits to customers; Developments - SWOT, customer base, product differentiation; Communication Strategy- advertising and selling; Raw Material Analysis; Technical Analysis - location, machinery, capacity, human resource; Cost and Revenues - investments required, variable and fixed, NPV, break-even, sensitivity analysis, cost-benefit analysis, legal issues, critical success factors, financial requirements and structures.