This is a business plan for starting and running a glass cutting shop. EXECUTIVE SUMMARY'S CHAPTER ONE This chapter contains business description, owner’s background information, business name, business location, address, forms of ownership, type of business products and services, goals and objectives and others. CHAPTER TWO Here we have market plan which contains customers, domestic customers, institution, government department, market share/size, competition, promotion and advertisement and many more CHAPTER THREE We have organization/management plan which contains the management team, organization charts, other personnel, recruitment, training and promotion, recruitment of employees, training, remuneration and incentives, licenses, permit and by-laws CHAPTER FOUR It contains production facilities and capacity, production strategy, process and regulations affecting operations. The process involves the steps to be followed in producing garments especially commercial paper patterns and offering services of high standard than competitors. Besides this, it also contains expenses incurred in the business with regulation affecting all operations with the premise. CHAPTER FIVE Contains financial plan, pre-operational costs, cash flow statement, Performa, balance sheets, break even analysis and even others which have been indicated in table contain chapter five The financial statement helps to compare the performance of the business with another business. The interpretation will also enable the business to compare the current performance and also predict the future.