The purpose of the design and development plan section is to provide management with a description of the company's status its development within the context of service, marketing, and the company itself, and create a development budget that will enable the company to reach its goals.

There are generally three areas you'll cover in the development plan section:

1. Service development
2. Market development
3. Organizational development

Each of these elements needs to be examined from the funding of the plan to the point where the business begins to experience a continuous income. Although these elements will differ in nature concerning their content, each will be based on structure and goals.