ABSTRACT
The final main section of the business plan summarises the arrangements for implementation, with the aim being to persuade the decision-maker that the plan can, and will, happen. As a final part the implementation summary the monitoring arrangements should be determined so that the decision-maker understands the arrangements for plan implementation and the frequency with which it will be monitored. The process for preparing the implementation summary is straightforward and can be completed in tabular form, which uses the example of introducing a staff development programme. A business plan should include financial statements relating to the plan period. Financial statements cannot be completed until towards the end of the planning process as they require considerable non-financial and financial detail, including assumptions regarding activity, fees, funding formulas, inflation, staff turnover, depreciation, etc. In completing the business plan consideration should be given to the possibility that events might not happen as expected.
