Handling Risk in Business Plan Development : Concepts and Appliance of Simulation Software

The paper presents a theoretical and practical oriented approach how to manage uncertain assumptions during the development of business plans. Future planning with uncertain variables requires managing future influence factors in order to determine the potential success. We develop a case study, which illustrates the (dis- and) advantages of a static data gathering. In a second step uncertain assumptions are taken into account. Herewith we show how the information degree of a business plan increases, by referring to various sources of uncertain information