If you are not certain that you can pay the bills that come up during the year and meet other commitments, having the greatest technology in the world in place is like owning a Rolls Royce, but being unable to afford the gas to drive it. Cash flow is based on the year's activities. Many variables influence your meeting the cash flow plan and they all begin with selling as many goods and services as you plan to. To sell those, you must have a plan of how to interest the customer. Without writing down a technology plan and how you intend to implement that technology plan, you cannot meet your objectives or goals.
Technology is a valuable tool in improving the leverage of costs to increase profits.
Disaster avoidance and recovery plan. Disasters or even lesser drastic unplanned events can sidetrack your cash flow, marketing, and technology plans. While you cannot operate expecting failure, you must operate prepared to better avoid and respond to such events. Without this plan your business is too vulnerable to disaster. Employee computer literacy plan.