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The executive summary is generally written last after you have completed development and writing of the full plan document. This ensures you allow the plan to evolve with full analysis of all issues and don't pre-empt any areas with a premature summary that locks you into something that has not been fully evaluated.

While you don't write the full executive summary until the end, it can be helpful before you begin developing the full plan to first write a brief outline or draft of an executive summary. This will give you a guideline to follow when creating the business plan to ensure that you don't leave out any information.

After completing the rest of the business plan, go back to your original draft and finalise what you are going to include in your executive summary. Keep in mind that the objective is to make the reader believe that you have a business proposition that will be successful.

When writing the executive summary, focus on the main points that you would like to get across to the reader. These points should highlight your unique selling proposition or what it is that will make your business a success in the marketplace.

Remember to avoid going into too much detail in the executive summary as the rest of the business plan is for the details. Depending on the length of your business plan, aim to keep the executive summary to less than one page.

Continue to review and modify your executive summary until you feel that its meets its objectives. It is also important to get other people to review the business plan and especially the executive summary for clarity and professionalism, including grammar and spelling.