Business Plan Etiquette

I have written a few business plans over the years and reviewed hundreds (or so it seems). I remember the first business plan I wrote was for a start-up business. I was 19 years old and completely clueless about the business planning process. I tried to write it like a declaration, so sentences looked something like this:

In this business, I will deliver excellent customer service at the cheapest prices. I have lots of experience and will conquer the world...

Okay, so maybe not that ambitious, but you get the idea. The point here is that business plans shouldn't be written at someone, but should instead convey a message from a third person point of view. It's a business plan, not a personal plan, therefore the company is doing the planning. Using my example above, I should have said something more like this:

XYZ Corporation will provide excellent customer service and low prices. The management team at XYZ Corporation is skilled in the following areas...

Without trying to come across as a communication queen, another flaw I've noticed in business plans is switching from past to present to future tense unexpectedly. For example:

Bob Smith plans to open Petals R Us Flower Shop on the corner of Main and 1st Street. Petals R Us is the best flower shop in town for weddings, special events and holidays.

So my question is: "Bob, are you open already or aren't you?". Bob could easily fix this problem by saying 'Petals R Us will be the best flower shop in town...'.

This is something I have and will continue to struggle with, so I'm just as guilty as the next guy. However, I wish someone would've clarified this in the beginning instead of letting me write business plans that were confusing. Those poor bankers reading my first business plan...now I know why they never loaned me any money:)