The Competition section of a business plan usually comes after the Market Analysis section in the Business Overview, which is usually found at the very start of all business plans. It can also be one of the more challenging portions of a business plan, and for good reason: scoping out both the direct and indirect competitors of a specific business idea is time consuming, sometimes frustrating, and its results can force you to change your whole business plan idea entirely. Then again, that's why you want to write a business plan before you start any business - to alleviate those sorts of pesky problems. So grab a pen and paper, and start working through your competitive analysis now.