Each company is different in how they address calibration. If you're just calibrating a few instruments in-house you're probably not going to have a lab per se. But you have to have calibration records, calibration instructions, etc. You will need, I believe, a statement of scope of the calibrations you do. Basically you do have to meet the Guide 25 requirements.
You asked:
> ...what's the corelation of the intent between business plan
> comany data and iso9000 4.1?
You do realize this is the QS 9000 forum, don't you?
I agree with Al's comments in regard to this.