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ANALYSIS/OPINION: Several years back, I had a close friend who approached me seeking help. She and a partner had started a business less than a year prior and it was doing poorly. She thought perhaps another set of eyes looking at the situation might help solve it. My first question to her was about projections in their business plan. She looked at me blankly. Business plan? There was no business plan. As it turned out she and her business partner had what they considered to be a cool idea and envisioned the world embracing it and inevitably, success rolling their way. Their broad concept was fascinating, but the specifics of how they had executed the opening and initial months of the business was littered with errors. Virtually all could have been avoided had they taken the time to research and assemble a business plan. They might have even found out in advance that their cool idea wasn’t financially feasible. Instead, money had been spent on a range of unnecessary things with l

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