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“At the bare minimum, this plan should cover the following aspects that are fundamental to the success of any business: value propositions, key resources, key activities, key partners, cost structure, targeted customer segments, customer relationships, channels, and revenue streams.”
Walter Grant, How to Write a Winning Business Plan: A Step-by-Step Guide for Startup Entrepreneurs to Build a Solid Foundation, Attract Investors and Achieve Success with a Bulletproof Business Plan

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