Resumen

CORREA GARCIA, JAIME ANDRÉS; RAMIREZ BEDOYA, LEIDY JOHANA  y  CASTANO RIOS, CARLOS EDUARDO. IMPORTANCE OF FINANCIAL PLANNING IN BUSINESS PLAN ELABORATION AND ITS IMPACT ON ENTERPRISE DEVELOPMENT. Rev.fac.cienc.econ. [online]. 2010, vol.18, n.1, pp.179-194. ISSN 0121-6805.

With the growing stimulation to entrepreneurship programs by public administrations, universities, development entities and in general; business plans have increased its importance in the enterprise management scope. In this sense, this article has the purpose of identifying strategic importance of financial planning to crate sustainable companies along time. In order to achieve this, a bibliographic review of various topics related to business plan elaboration and company continuity was made, and it was complemented with the evaluation experience of those plans. Thus, seven common failures were identified in financial planning by entrepreneurs. The conclusion is that financial planning is the base for continuity of new companies created from a business plan.

Palabras clave : business plan; financial planning; business creation; entrepreneurship.

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