This guide is the ultimate reference for business planning practitioners. Following an introduction it contains 13 chapters: Getting Started - Structuring a business plan - Case study of a UMTS service provider - What can we learn from the dot.com crash? Financial Statements and Valuation - Understanding financial statements - Valuing businesses - Checklist of common pitfalls Forecasting Revenues and Costs - Forecasting is an art - Forecasting on the supply side - Forecasting demand Advanced Techniques - Knowing your competitors - Value chain and business model - Scenario planning - Valuing business opportunities as 'Real Options' 'Business Planning for Managers and Entrepreneurs' is illustrated with 100 pictures, including examples and case studies from the ICT industry.