key 1 Key 1. Every business should have a mission. Key 10. Financial statements are the heart of the business plan. Key 11. A strategic plan should be developed to determine what p Key 12. An operating plan should be prepared to determine how to Key 13. The first year of operations is an important time for a Key 14. Growth strategies may be affected by the goals and objec Key 1: Classics not Textbooks Key 1: Keep a File