TBSC Consulting has been hired by Wineman to develop a business plan. The company plans to expand its existing production in a new factory and exploit new business opportunity in wine tourism. TBSC will estimate the likely market demand of wine tourism and potential demand on wine on local and export markets. Part of the TBSC’s work is to estimate the required investment to support the identified level of demand. The investment plan has three main directions: development of new vineyards, construction of hotel, renovation of the new factory and the wine cellar. TBSC will also develop operating and overhead cost model and make future projections of financial performance based on sales, price, operating & overhead costs and investment expenses.