and accountability into the field of making investment decisions, is a compilation of all information collected during enterprise analysis and the business case process. The key purpose is to provide evidence and justification for continuing with the investment proposition. Here is a recommended structure: Preface Table of contents Executive briefing Recommendation Summary of results Decision to be taken Introduction Business drivers Scope Financial metrics Analysis Assumptions Cash flow statement (net present value, etc.) Costs Benefits Risk Strategic options Opportunity costs Conclusion, recommendation, and next steps Appendix Review and approval At various stages in the project, the business case should be reviewed to ensure that: The justification is still valid, The project will deliver the solution to the business need. The result of a review may be the termination or amendment of the project. The business case may also be subject to amendment if the review concludes that the business need has abated or changed, this will have a knock on effect on the project. Public sector projects Many public sector projects are now required to justify their need through a business case. In the public sector, the business case is argued in terms of Cost–benefit analysis, which may include both financial and non-financial cost and benefits. This allows the business to take into account societal and environmental benefits, allowing a more comprehensive understanding of economic impacts. See also Business plan Project charter Case competition Innovation Optimism bias Planning fallacy Reference class forecasting Win-win Notes References Bentley, C.: Practical Prince2 (The Stationery Office), . Five elements to include in a compelling business case Messner, W.: Making the Compelling Business Case. Decision-Making Techniques for Successful Business Growth. Houndmills: Palgrave Macmillan, 2013 (book companion website) OGC Guidance and templates on 'Business Case' Schaltegger, S. & Wagner, M. (Eds.): Managing the Business Case for Sustainability. The Integration of Social things, and Economic Performance. Sheffield: Greenleaf, 2006 External links Business Case article in PRINCE2 wiki Project management Evaluation methods ru:Технико-экономическое обоснование