The next step in the business process is planning. Marketing, financial and operating plans are all essential to the overall business plan. The business plan identifies the company’s objectives and serves as a guideline to achieving those objectives. In previous capacities and also with our current company, we have advised on and prepared various plans and supporting documents. Alice now writes business materials through an affiliated business. See The Food-Tech Writer, www.thefoodtechwriter.com. Doug sits on several advisory boards for food concerns, acting in an expert advisory capacity, reviewing business plans and activities.