To keep an implementation on track and mitigate a situation of variance consideration needs to be given to business case definition, scope and a methodology that works with the business. These three deliverables need to be aligned and accepted by both the project team and the business. Only when these deliverables are accepted as an achievable approach is when the business can move to delivering the correct business solution. It is at this point the project can form the strategy document and proceed with budgeting and planning activities. There is no benefit to planning and budgeting against a non validated proposal.
With regards to planning and budgeting they must synchronize so as to validate the budget. A valid implementation plan should cover task, resource, timing, quality, budget, 3rd party activity and any other categories that will consume budget, time or resource on your project. Not covering the prior criteria within a plan only increases the risk of variance as the business are only aware of what is in the plan.
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