Whether as a CEO, manager, analyst or investor, everyone is facing business plans for new business activities at one time or another. In reality, it is quite difficult to implement and embed investment plans for new markets or products within organizations and to create sustainable value. New business planning is often handled haphazardly, incompletely and unsystematically. This book deals with New Business Planning in three dimensions: the process substantiates the organization's commitment to, and mobilization for, the new activity, the structure guarantees that its proposition and contents are complete and balanced, and the approach ensures that it has a uniform and solid basis. This method assures commitment among all stakeholders, cohesion in its execution, and true value creation in its realization. The book combines theory and practice, and is intended for everyone who wants to take up new business planning quickly, amongst others, executive and non-executive directors, controllers, business and marketing managers, analysts and investors. It also provides helpful and structured content for students mastering the art and process of evidence-based investment decision-making.