I have seen different Industry, have different plan structure . Obviously, there are broad generalisation . However, a content architechture of the AEC Industry ( Architechture ,Engineering & Construction ) has a wide difference, with the content architechture of Telecom Industry . Even the content architechture, becomes different according to different demographies . When you are making a plan, for a developing country , there are lot of times , you have to prove, that country is a right place, to invest into . Though this not important , in case of a developed country . So, what is the good starting point of a business plan with this vast differences , in structure , demography and Industry.
Though , there are different starting points , for diferent plans . But broadly , the starting point which creates most advantage is , the vision section , where the broad picture can be shown using few words within a paragraph.