What should come into your business plan is how you assess it, how you foresee anything occurring that could have an adverse impact and how you would deal with it in the right ways. If you are looking to obtain funding from a bank or people you know, it is essential to show what the risk factors are in the proposed business and how you plan to defend against them.
They are like fingerprints; no two are alike, even within the same organization. One further point, opinions about what makes a good finished product are like noses_everybody has one. The ones that work and prove to be executable are the best. With this in mind, let me offer my views about business plans at a macro level having written a sizeable number of plans for internal and external applications. One other point, a business plan can build a team quicker than any formal team building activity.