While the financial plan is actually a component of the business plan, it is important enough address separately. Developing a plan to resource the implementation of an agency’s transformation is absolutely critical. This level of transformation will not occur overnight. It will take weeks, months, or even years before an agency’s leadership feels confident that the organization has fully transformed to successfully operate in the new healthcare environment. Organizational change at this level requires serious investment of resources: money, time, and people. Any executive faced with a changing market knows that a company worth succeeding is a company worth investing.