The given document deals with theory and praxis regarding compilation of business plans. The theoretical approach covers a literature-based characterisation of the term Business Plan as well as a detailed examination of typical contents. During the characterisation a comparison of existing term definitions is done without trying to formulate a generally accepted definition. The analysis however focuses on the discussion about usage and purpose of such plans. It shows areas of application and describes potential addressees and their interest in the included topics. A critical examination of the practical effectiveness as well as the formulation of fundamental requirements completes the characterisation. The structural analysis of business plans shows which essential information has to be generated during the planning process, how the sub-topics are interrelated and which tools and best practice can be used to collect them. Furthermore a theoretical examination, using the approach of Generic Management, shows that the application of integrated management models can even be possible and helpful during the early phase of business planning. However the positive effect depends on cer-tain circumstances like the existence of an internal complexity of the organisation or the need to install several standardised management systems. The practical approach finally includes a case study that shows the creation of a real business plan. The therein described enterprise industrially utilises an existing real estate in the local area of Graz. In this case study the beforehand described planning topics are derived using some of the discussed tools. It turns out that theory in fact can be used as orientation guide during the planning process. However, tailoring of content seems to be necessary according to the individual planning situation.