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executive summary tutorial and instructions the first written section of the business plan is the executive summary this is a summary of the key points and areas of the business plan and as many times judged to be the most important section of the business plan in the executive summary the content presents the company and describes what it does in the executive summary briefly explain the companys product products and/or service and why the business will be successful the executive summary should be at the beginning of the document as the first section it should give the reader either management partners investors lenders or other interested parties a nice high-level review of what the overall business encompasses and the strategies it will follow what is in the executive summary should be addressed in depth throughout the remainder of the business plan the summary should touch on the sections and content that will be detailed in the business plan to give an overall understanding of w