This chapter helps nurses synthesize skills and concepts in budgeting and financial analysis that reviewed throughout the book. Business plans enable nurses to build a business case that convinces the reader to provide funding and other resources to support the project, program, or other request made in the business plan. Business plans can support expanding programs or be used to recommend starting a new business or venture. In addition, business plans can analyze the impact of staff cuts, program downsizing, or financial risk. Business plans are often developed in steps and include specific sections. The first step in developing a business plan, and the first section in most business plans, is problem or need identification, followed by product definition, or describing the service or product to be developed. A market analysis follows, then budget estimates, any additional financial analysis, and a conclusion that includes a feasibility statement.