The financial plan of any business is important. One of the most important factors or decisions is whether you plan to use debt financing, equity financing, or a combination of both. The decision to go with one or the other is an important one and is based primarily on personal feelings on the subject. Some owners want complete control and therefore resort to debt financing, while others turn to equity financing with the option of giving up some control of the business. For the hard-charging entrepreneur, more control is better. All successes and failures can be placed on a single focal point, allowing entrepreneurs greater flexibility in their operations. Concrete manufacturers should seek debt financing for their heavy machinery and start-up costs. Concrete Fabricators are a hopefully evolving business in the concrete form construction industry. The concrete formwork industry is a specialized part of the construction industry that works intuitively with concrete. Concrete Fabricators specializes in Portland cement concrete, the most commonly known “concrete,” a part of the concrete industry that also includes asphalt (Palo Alto Software 2007). According to the business plan, the construction industry was at the start of a big boom. Facts have proven this to be true, with the construction market finally collapsing early last year, after about eight years of solid growth. With this in mind, the company entered the market at a prime time, making the risk factor low in hindsight. Even now, the concrete business will still be a necessary service, which is why the risk of the business plan may be slightly greater than initially proposed, but it still remains at an acceptable level. Average growth of 3% in the state of Oklahoma shows the potential of a new business without necessarily hindering or encroaching on other businesses (Palo Alto Software 2007). A few issues are inherent in the business plan as provided and will need to be modified. . The first is payroll. The three main cement manufacturers never receive a salary increase. This is completely illogical unless they plan to hire three new employees every year. Everyone needs a pay raise. In addition, cement workers are the only workers mentioned in the payroll estimates. The plan forgets the two owners as well as the site foreman, unless these three are the main layers of cement, the upper management will need a salary of some sort (Palo Alto Software 2007).