The next step in your idea development is to prepare the logistical or tactical plan for the distribution of your product/service. How will your business produce, store, deliver, and track what it sells? This can serve as a structural guide to the start and finish process to get the product/service to market. This information will be viewed by potential venture capitalists or bankers in order to provide capital for the business. The technical plan should include: List the materials and supplies needed to provide your product/service. From where will these be sourced? Purchased or manufactured? Estimated labor needed? What are the logistics in terms of transportation and shipping? What are the marketing requirements? Business location? Technology requirements needed? How long before you can start selling? Executive summary - accounting of what you estimate is needed to get your business off the ground, including technology, materials, labor costs, and transportation and shipping costs in a clear, terse fashion