Based on the size of the opportunity, the finance department and management can allocate resources and prioritize the project. It is generally advisable to have a short- (one-year) and long-term (3-5 years) roadmap of the resources required. This should include the financial investment, people, skills/expertise, and involvement of external resources such as supplier. Having this plan alongside the financial forecast enables the company to work out a cash flow forecast and profit/loss statement for the following years. Cash flow is the lifeline of a business; having this essential figure available can provide stakeholders with information on how quickly resources can be invested at the opportunity.