APA Format question?

Writing an APA format “pretend” business plan. The format is a “let’s say you have to do this, write a paper explaining what you need and how you plan to do it” My question is this: when writing a paper like this one using APA format, is is necessary to have an abstract and sources? Considering that you are not necessarily writing a traditional research paper, I don’t see how these things will be useful to the paper.
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You could cite an APA book or website that helped show you how to format your paper. Sounds circular but if you use, say a book, it should be cited.
Also, if it’s a pretend business plan, maybe you’ll need some information on business or some figures. That would need to be cited, too.
The simple answer is: If you use outside sources you need to cite them. If there is no need for outside sources you don’t need to make them up just to have them.