business plan. BENCHMARKS Identify the costs associated with the production and delivery of products or services, eg: fixed costs variable costs expenses Calculate prices based on costs and profit targets, eg: charge-out rate for labour unit price for products or services take a cash flow projection. Select budget targets that can be used to monitor financial performance. Identify sources of finance for the required liquidity to meet business goals and objectives, eg: equity finance debt finance overdraft or line of credit grants or subsidies