A retail business plan has a primary function to direct everyday management of your business and quite often plays a little role for raising finance. However many usual problems you will face – tax deadlines, customer demands, VAT returns, etc. – a business plan is always worth devoting your precious time and efforts because it is not a list of noted down recommendations and theoretical thoughts. Since you are no more at a school desk, where you could nudge your mate – would you be so kind to do my Spanish homework? - a real business plan makes its performer analyze the available resources, and it is not possible to pass this routine to someone else. All facilities, people, finance and premises on hand are to be ordered in such a way that they enable you to reach the final goal. Even if the odds treacherously appear to be against you, a well-thought business plan has this possibility predicted, and therefore, you will have all chances to make up the shortfall operatively. It is inevitable that the businessman analyzes and research the markets, so he or she could compete in the evolution of both today and tomorrow customers’ demands.