The is the most important document in bringing a project to fruition, it can be a complete plan and feasibility study including drawings capital equipment schedule etc. etc. covering well over 100 - 200 pages or a much simpler affair with only basic financial information and a few pages of commentary.
Warning! - Throwing a few numbers into an Excel Sheet and taking it to the bank for funding is not the way to do it. The effective is a balancing act between your market, the volume you can sell, your capital costs, overhead costs and the profitability of your product.
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