331Business Cases, Plans, andOperational Targets
An operational plan review and evaluation also takes place to validate its achievability and verify its
cost components. Also, the new entity’s competitive standing is evaluated to determine how likely it
will be able to deal with future competitive pressures. Business plan performance evaluation neces-
sitates development of indicators, a management dashboard, an early warning system (EWS), and per-
formance targets. SDF team members are actively involved in their development and assessment and
provide insights into monitoring and evaluating performance. These evaluations are inputs to and sup-
plement the nancial plan evaluation. The last SDF team activity is to evaluate the implications o