Der Businessplan in Theorie und Praxis

Stefanie Lahn approaches the question of the extent to which the goals of start-up promotion can be achieved with the business plan instrument from different perspectives. She finds that only part of the entrepreneurial process is covered. The heterogeneity of start-ups, their context-dependency and the importance of creativity in the entrepreneurial process and in the development of new business models are largely negated. All this points to an overestimation of the business plan as an instrument in start-up promotion practice. It is therefore questionable whether start-up promotion is achieving its goals or whether the potential in this area is not lying fallow.