Elements of a business plan should include an executive summary, mission statement, competitive analysis, potential opposition, advisory board, marketing planning objectives, benefits to the county, and target market selection. Other components include a marketing strategy, products or services offering, place decisions, a pricing strategy, promotion, an organizational chart, budgets, analysis of a break-even point, a profit and loss statement, a balance sheet, and a cash flow chart. Other steps in planning a jail industry include controlling and evaluating the marketing plan, obtaining start-up funds, conducting a pilot study, and expanding to full operation. The final step involves establishing a production schedule for the manufacture of the industry product, within the security constraints of the jail.