The workbook's aim is to enable users to clarify their thinking about important aspects of the program so as to help them develop a plan whose rationale and benefits for inmates, jail programs, and the community can be explained to other key individuals. A good business plan addresses the following aspects of a jail industries program: what the customer wants, when the customer wants it, where the products/services will be created or performed, how much the customer is willing and able to pay for the products/services, and how the customers will find out that the products/services are available and be encouraged to buy them. The workbook is divided into major sections that focus on the elements of a business plan, controlling the business plan, evaluating the plan, obtaining start-up funds, a pilot study, expanding to full operations, and production scheduling. The section on elements of a business plan explains the 19 key parts of the plan. They include a mission statement, competitive analysis, potential opposition, the advisory board, business planning objectives, benefits to the county, target market selection, business strategy and market mix, products/services offering, place decisions, pricing strategy, promotion, organization chart, budgets, break-even point, profit and loss statement, balance sheet, and cash flow chart. Worksheets are provided at the end of the workbook to allow users to "fill in" the blanks, respond to questions, and develop a business plan consistent with the guidance provided in the body of the workbook.