Malls and shopping center business plan is to provide a roadmap for the operation of a shopping center along with an integrated set of strategies that contribute to achieving the vision in areas such as the center’s infrastructure distribution, business development, marketing, and public relations tactics, along with community development, tenant relations, and finances. The shopping mall's finances can change depending on the general economic climate of the real estate industry. In times of economic recession, the shopping mall may have issues with its top line income and rental income may decrease.

Nevertheless, the fixed nature of the shopping malls’ rental income ensures that the business will be able to maintain its profitability and positive cash flow most of the time. The Shopping Mall Management industry consists of companies that develop, lease, maintain, repair, and secure large commercial properties in exchange for rental payments from retailers and businesses. For industry operators, rental income generates the largest portion of industry revenue with income from property management fees following.