For Project Time Management as it pertains to lessons learned, when it comes to overruns on estimates versus actuals on task resource hours, how...

For Project Time Management as it pertains to lessons learned, when it comes to overruns on estimates versus actuals on task resource hours, how should a detailed implementation plan include: specific objectives, actions, roles and responsibilities, budget, training, revisions in process, documentation requirements, issues/risks, and any necessary management approvals?