The person or persons responsible for implementing the plan should be heavily involved in its development. Some people hire consultants or have employees draft the plan. If you’re going to be accountable for the decisions that will be based on the plan, then you need to be involved in its development. You might have input from experts as you develop the background and analysis for the business plan, but as the owner and entrepreneur, the business venture is an extension of your desires, goals, philosophies, skills, and abilities. If you are not directly involved, then it will not be an effective planning document.