1. Executive summary(Highlight the keypoints in the business case, which should include important benefits and the return oninvestment (ROI))

2. Reasons (Defines the reasons for undertakingthe project and explains how the project willenable the achievement of corporate strategiesand objectives)

3. Business options(Analysis and reasoned recommendation for the base business optionsof: do nothing, do the minimal or do something)

4. Expected benefits(The benefits that the projectwill deliver expressed in measurable termsagainst the situation as it exists prior to the project. Benefits should be both qualitative and quantitative. They should be aligned tocorporate or programme benefits. Tolerances should be set for each benefit and for the aggregated benefit. Any benefits realization requirements should be stated)

5. Expected dis-benefits(Outcomes perceived as negative by one or more stakeholders.Dis-benefits are actual consequences of anactivity whereas, by definition, a risk has someuncertainty about whether it will materialize.For example, a decision to merge two elementsof an organization onto a new site may have benefits (e.g. better joint working), costs(e.g. expanding one of the two sites) and dis-benefits (e.g. drop in productivity during the merger). Dis-benefits need to be valued andincorporated into the investment appraisal)

6. Timescale (The period over which the project will run(summary of the project plan) and the periodover which the benefits will be realized. Thisinformation is subsequently used to help timingdecisions when planning (project plan, stageplan and benefits review plan))

7. Costs (A summary of the project costs (takenfrom the project plan), the ongoing operationsand maintenance costs and their fundingarrangements)

8. Investment Appraisal (Compares the aggregatedbenefits and dis-benefits to the project costs (extracted from the project plan) and ongoing incremental operations and maintenancecosts. The analysis may use techniques such ascash flow statement, ROI, net present value,internal rate of return and payback period.The objective is to be able to define the valueof a project as an investment. The investmentappraisal should address how the project willbe funded)

9. Major Risks(Gives a summary of the key risks associated with the project together with thelikely impact and plans should they occur)

Current Business: ASSIS Model Currently employees and contractual consultants record their time and report their expenses in the local currency and language of the local office dealing directly with the client. Each SBFC office is responsible for keying in expense costs, time, and invoicing data into the ERP system that SBFC's headquarters in New York uses to track overall corporate financial data. Each office converts its accounts into U.S. dollars before reporting to the ERP system. However, because most local officesjoined as SBFC through acquisition, the local SPFC offices generally follow the processes for expenses and invoicing that the acquired company had been successfully using Prior tojoining SPFC. Individual project managers are required to approve invoices before they are generated by the ERP system. However, because many projects span multiple countries and different systems are used for expense reporting, project managers currently do not have the capability of approving time and expenses before employees are reimbursed. Also, project managers must rely on the ERP system to track project time, which means there are often reporting delays because some local ofces are not only timely or accurate when keying project data into the system