In the project plan specific aims are determined for the characteristics that the upcoming product should fulfill.  Based on the specification a R&D project plan is formulated. When the plan is carried out, its end result is a ready product. The project plan consists of initial offers for subcontracting, estimation of working hours necessary for product development, an estimate of the necessary modifications to assembly line as a team effort with the customer, and a timetable for each step of the project. Depending on the customer’s requirements, Abonano Ltd. prepares in cooperation with the customer a TEKES (or similar) application for the customer for funding of the investment.