As a quick guide, here are some of the most common headings you will find in a business plan.  of course, a business plan is not a "one size fits all" exercise.  there is only one correct format, and that is the correct format for the specific purpose.

However, these headings will help:

I. Introductory Contents        

• The Cover     

• Executive Summary 

• Table of Contents     

II. Business Description       

• The Industry Overview          

• The Company Description  

• The Company's Products or Services       

• Positioning    

• Pricing           

III. The Market           

• Customers    

• Market Size/Trends 

• Competition  

• Estimated Sales      

IV. Development and Production   

• Development Status

• Production Process 

• Cost of Production and Development       

• Labour Requirements          

• Expenses and Capital Requirements        

• Operating Expenses

• Capital Requirements         

• Cost of Goods          

V. Sales and Marketing       

• Sales and Marketing Strategy        

• Method of Sales       

• Advertising and Promotion 

VI. Management       

• Management Description   

• Ownership     

• Board of Directors/Board of Advisors       

• Support Services     

VII. Financial Documents    

• Risks 

• Cash Flow Statement          

• Balance Sheet          

• Income Statement    

• Funding Request and Return          

VIII. The Appendix    

• Conclusion