Analyse the risks and benefits involved in Phases 2 and 3, including those which are not mentioned in the case. Develop a 'pro-forma business plan (including possible timing) for executing these phases. What are the worst possible 'downsides' of these changes? From the limited evidence in the case provide an analysis of the most critical business processes at AB and how they might be improved without implementing Phases 2 and 3 of the company's plan.