What is the difference between a business plan and keys for implementing business strategy? A business plan is the road map to the future; the keys to implementing strategy are what you have done in the past. A business plan is the history of what you have accomplished; the keys to implementing strategy are your goals and aspirations for the future A business plan is the history of your past performance; the keys to implementing strategy explain how you how you achieved your past performance A business plan is the road map to the future; the keys to implementing strategy are the way you get to that future