The business plan in the context of corporate entrepreneurship: a literature review

  • Sara Joana Marques Cerdeira Faculty of Economics of the University of Coimbra


Business planning is seen by some authors as an important step in the entrepreneurial process, supporting companies in business development. However, there is no unanimity about the importance of the business plan, since both benefits and costs arise from business planning. This paper intends to contribute to this debate by analyzing the business plan in the context of corporate entrepreneurship through a literature review. Since business planning requires the spending of company’s resources but helps the company gain financing, this analysis leads to the conclusion that business planning may be like an investment - it is necessary to spend resources to gain more resources, therefore, the choice of the company to plan will depend on its evaluation of whether the financing obtained will surpass the resources spent.