Creating a comprehensive and viable business plan is crucial for the success of any business. It helps you define your goals, outline your strategies, and identify potential challenges and opportunities. Here is a step-by-step guide to developing a robust business plan:

1. Executive Summary:
Start with an executive summary that provides an overview of your business idea, its unique selling proposition (USP), target market, and financial projections. This section should capture the essence of your business plan, compelling the reader to continue reading.

2. Company Description:
Describe your company, its mission, vision, and values. Explain the legal structure (e.g., sole proprietorship, partnership, corporation) and provide details about your products or services. Include information on your industry, market trends, and competitive landscape.

3. Market Analysis:
Conduct thorough market research to understand your target audience, their needs, and preferences. Identify your competitors and analyze their strengths and weaknesses. Use this information to highlight your competitive advantage and positioning strategies.

4. Organization and Management:
Outline your organizational structure, including key roles and responsibilities. Provide details about the management team's expertise and experience, emphasizing how their skills will contribute to the success of the business.

5. Product or Service Line:
Describe your offerings in detail, highlighting their unique features, benefits, and pricing strategies. Include any intellectual property or patents associated with your products/services. If applicable, discuss your production process, suppliers, and any strategic partnerships.

6. Marketing and Sales Strategies:
Develop a comprehensive marketing and sales plan. Identify your target market segments and outline your marketing channels (e.g., social media, advertising, direct sales). Describe your pricing strategy, sales tactics, and customer retention strategies. Include a sales forecast and budget.

7. Funding Request:
If you require funding, clearly state the amount needed and provide a detailed breakdown of how the funds will be utilized. Explain your financial projections, including sales forecasts, income statements, and cash flow statements. Provide a repayment plan and discuss potential sources of funding (e.g., loans, investors).

8. Financial Projections:
Create a comprehensive financial model that includes projected revenue, expenses, and profitability. Use historical data, market research, and industry benchmarks to make realistic assumptions. Include a break-even analysis, balance sheet, and cash flow statement. If possible, provide a sensitivity analysis to demonstrate the potential impact of different scenarios on your financials.

9. Implementation Plan:
Outline the steps required to launch and operate your business. Include a timeline, milestones, and key performance indicators (KPIs) to measure progress. Discuss any legal or regulatory requirements, permits, or licenses needed.

10. Risk Assessment and Contingency Plan:
Identify potential risks and challenges that could impact your business. Develop a contingency plan to mitigate these risks. Examples of risks could include changes in market conditions, regulatory changes, or supply chain disruptions. Show that you have considered these risks and have strategies in place to address them.

11. Appendix:
Include any supporting documents, such as resumes of key team members, market research data, legal documents, and financial statements.

Remember, a business plan is a living document that should be regularly reviewed and updated as your business evolves. Seek feedback from mentors, industry experts, or potential investors to refine your plan further.

References:
- Small Business Administration (SBA) - "Write Your Business Plan": https://www.sba.gov/business-guide/plan-your-business/write-your-business-plan
- Harvard Business Review - "How to Write a Winning Business Plan": https://hbr.org/1997/07/how-to-write-a-winning-business-plan