Miran group (MG) is a big construction company formed in (1991). It has successfully operated in Iraq for the past (21) years, working on both small and large scale constructions, repair and projects focusing on residential contracting and commercial for customers. Moreover, in trading sector we have lots of contracts with both of Iraqi government and Kurdistan regional government. Far more we have clear vision to become one of the leading top 5 group companies in the region. In addition with the business boom that is occurring in our local area, and the desire to improve overall profit margins, the company is planning to shift its main target market to the largest commercial customers. This business plan will lay out our goals and tasks to make this transition successful and create enough market shares to succeed in this highly competitive market.