# Business planning standards, methods and sources Canonical HTML: [https://collty.com/help/projects/business-planning-standards-and-methodology](https://collty.com/help/projects/business-planning-standards-and-methodology) Audience: Founders, investors and finance or operations reviewers Reading time: 8 min Updated: 2026-10-29T00:00:00.000Z Understand the role of planning frameworks, unit-economics methods, financial reporting and process standards in Collty. ## There is no single worldwide business-plan certification Collty combines a guided evidence-based narrative, model-specific unit economics and a deterministic forecast with process and financial context. Investor and lender expectations vary by business, stage and mandate. Preparation quality depends on the evidence, assumptions and judgment behind the document; a generated plan is not an endorsement by a fund. Planning guidance informs the structure. It does not supply company facts, guarantee commercial results or replace applicable law. Country requirements use separately maintained official sources and validity dates. ### Official references - [SBA — Write your business plan](https://www.sba.gov/business-guide/plan-your-business/write-your-business-plan) - Planning structure and financial preparation guidance; adapt it to the purpose of the plan. - [Sequoia — Writing a Business Plan](https://sequoiacap.com/article/writing-a-business-plan) - Investor narrative guidance, not a formal certification standard. ## Use business-specific definitions Subscription retention, acquisition cost, contribution LTV, commerce order economics, marketplace GMV and services capacity answer different questions. Collty records units and method notes with the model, keeps assumptions distinct from observed performance and avoids summing incompatible stream ratios. External benchmarks are contextual references, not default company results or universal pass/fail thresholds. ### Official references - [Bessemer — Scaling to $100 Million](https://www.bvp.com/atlas/scaling-to-100-million) - SaaS operating and growth context; benchmark applicability depends on stage and business model. - [Andreessen Horowitz — 13 Metrics for Marketplace Companies](https://a16z.com/13-metrics-for-marketplace-companies/) - Marketplace-specific definitions and the distinction between GMV and revenue. ## Separate a forecast from statutory accounts The financial engine calculates monthly scenarios and reconciled income, cash-flow and balance-sheet views from accepted inputs. It is a management forecast with disclosed simplifications. Posted Finance actuals require entity, currency, period and account-classification controls. Management EBITDA is reconciled from posted net income and its interest, tax and depreciation/amortization components. IFRS, local accounting rules and US non-GAAP disclosure guidance have different scopes; a planning model does not establish compliance with them. ### Official references - [IFRS Foundation — Issued standards](https://www.ifrs.org/issued-standards/list-of-standards/) - Authoritative reporting standards; applicability and adoption depend on the company’s reporting obligations. - [SEC — Non-GAAP Financial Measures](https://www.sec.gov/rules-regulations/staff-guidance/corporation-finance-interpretations/non-gaap-financial-measures) - Authoritative US staff guidance for the relevant disclosures, including EBITDA reconciliation. ## Understand the process standards and editions APQC PCF 8.0 provides the classification reference, BPMN 2.0.2 the notation and XML foundation, ISO 31000:2018 the risk reference and ISO 21502:2020 the project-management reference. Collty’s process checks and capability catalogue are its own implementation. The quality profile references ISO 9001:2026. Collty distinguishes process ownership and PDCA from leadership, quality-culture practices and the separate treatment of risks and opportunities. Earlier models retain their recorded edition until an explicit migration. Open a process’s Standards panel and choose Update quality profile to 2026; the prior profile is retained. Review leadership and opportunity evidence, then run validation. This updates the target profile without inventing performed controls. A model profile and design checks are not an ISO certificate or a clause-by-clause conformity audit. ### Official references - [ISO — ISO 9001:2026](https://www.iso.org/cms/live/live/en/sites/isoorg/contents/data/standard/08/84/88464.html) - Current quality-management edition. Official public guidance is distinguished from normative clause text and certification assessment. - [ISO — ISO 31000:2018](https://www.iso.org/standard/31000) - Risk-management guidance. - [ISO — ISO 21502:2020](https://www.iso.org/standard/74947.html) - Project-management guidance, distinct from ongoing operations. - [OMG — BPMN 2.0.2](https://www.omg.org/spec/BPMN/2.0.2) - Notation and interchange specification. Collty separately checks its supported execution subset. ## Keep sources and revisions visible Review source dates, definitions, company-specific applicability and financial assumptions before sharing. Generated visuals preserve answer provenance; financial charts use accepted calculations. Changing the financial model requires renewed review of dependent chapters. Saved presentations and PDFs remain snapshots. APQC Process Classification Framework® (PCF) — Cross-Industry, version 8.0 ©2026 APQC. ALL RIGHTS RESERVED. APQC’s Process Classification Framework® (PCF) is an open standard developed by APQC, a nonprofit that promotes benchmarking and best practices worldwide. The PCF is intended to facilitate organizational improvement through process management and benchmarking, regardless of industry, size, or geography. To download the full PCF or industry-specific versions of the PCF, as well as associated measures and benchmarking, please visit www.apqc.org/pcf. Source: https://www.apqc.org/resource-library/resource-listing/apqc-process-classification-framework-pcf-cross-industry-pdf-13 Collty adaptation: Collty adapts the PCF classification for its operating models. Process groupings, workflow logic, ownership, controls and connections added by Collty are Collty’s own additions, not part of the original APQC PCF. Company-specific content is configured by users. No APQC endorsement or certification is claimed. ## Related guides - [Prepare Business Plan And Investor Deck](https://collty.com/help/projects/prepare-business-plan-and-investor-deck) - [Build Financial Model And Unit Economics](https://collty.com/help/commercial/build-financial-model-and-unit-economics) - [Review Ebitda And Plan Actuals](https://collty.com/help/commercial/review-ebitda-and-plan-actuals) - [Design Your Company With Business Canvas](https://collty.com/help/projects/design-your-company-with-business-canvas)