The executive summary is the first section of your small business plan that is typically written last. This portion of your business plan provides a brief overview of your company that could stand alone, separate from the rest of your business plan. This section highlights basic information about your business including business name and location, description of your business and your products and / or services, your management team and mission statement. A clear operations strategy is essential to the execution of your business plan. This is key to take your idea and turn it into a reality.