Editor,I totally agree with the article, “How to write a Business Plan”, by Dias Nyesiga, which appeared in the Business Times magazine of your newspaper on Tuesday. A business plan is the most important document of any business, whether big or small. Most entrepreneurs think that a business plan is only needed to secure loans from a bank. The article explored the issue extensively, it made a good read.It’s clear that business plans should go beyond loan applicationsClement KabiligiKigali