What assumptions do you have to consider when making a business plan

Assumptions

State your assumptions about the estimated industry and market growth rates. 

Then  about the internal variables of the business, such as the variable and fixed costs, 

growth rate of sales, 

cost of capital, 

and seasonal cash flow fluctuations.

Your assumptions  should be realistic, within the bounds of industry experience. Include a more detailed set of assumptions as an attachment. 

Be sure to document your assumptions. Give your sources, evidence, expert opinions, and your own logic for choosing a certain growth rate or cost for distribution.