The main objective of this paper is to present an overview of the entrepreneurial process considered as one of the approaches that allows a comprehensive and rigorous approach to creating micro and small enterprises as well as their initial development in order to increase their chances of success and lessen the chances of premature failures. It also highlights the importance not only of conceiving the preparation of a plan but also its evolutionary process in which as it advances it will gradually be transformed from a fuzzy idea to a company in operation with the possibility of consolidation.
