- This part outlines the implementation plan for the project.
 - It contains estimates of time required, the cost, and the materials used. Each major activity of the project is listed along with its cost estimates.
 - The costs of all activities are aggregated. Equipment costs and overhead costs are added to calculate total project cost.
 - An executive summary of the proposal should be provided at the beginning.
 - After submission to the customer, a proposal becomes a bid.
 - Diagrams, pictures, bar charts, graphics make proposals attractive.
 
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