Write your development plan.
How will you create your product?
Is it a service that you are offering, or if it's more complex—software, a physical product like a toy or a toaster—whatever it is, how will it get built?
Define the process, from sourcing raw materials to assembly to completion, packaging, warehousing, and shipping.
Will you need additional people?
Will there be unions involved?
All of these things must be taken into account.