Budgeting an E-learning action

Good day all,

I am looking for case studies or templates of Activity Based Mangement systems applied to e-Learning projects.
My challenge is to represent the future costs of our product ounce it'll be launched and generating profit.

The other thing that has to be taken into consideration is the fact that for the development phase we are mostly dependant on a public subsidy that will most certainly not be renewed.

At last, some of the actors of the projects are trainees or occupy subsidied jobs that might not last... Which tools could be used to estimate their cost in terms of days and salary?

Thanks a lot,

A.