All the steps of strategic implementation are important and it is very difficult to choose one step from it. In the implementation phase the plans turn into action and the plan makers can see for real that are the plans a success or a failure. Budget is a very important step in the implementation process. If the monetary overheads can be fixed well beforehand then a lot of planning and program can be done smoothly. Similar attention must be given to the evaluation and monitoring process. Work is not finished when plans are implemented.