There- fore, if the management believes that a realistic sales plan cannot be developed, there is little justification for PPC. Despite the views of a particular management, such a conclusion may be an implicit admission of incompetence. Simple, if it is really impossible to assess the future revenue potential of a busi- ness, there would be little incentive for investment in the business initially or for continuation of it except for purely speculative ventures that most managers and investors prefer to avoid.