This book's guidance can also benefit many other functional areas in the organization, and it should be included as part of a mandatory training program for anyone involved in the project approval process--even if that involvement is just limited to reading business cases. Senior management, particularly the Chief Financial Officer, the Chief Information Officer and the Controller will find this material essential for establishing policy relating to the management of the capital budgeting and approval process. If your company's controls are weak in this area, this book will provide the necessary guidance that your company's auditors will demand for such an important process.

One can also expand his/her view and examine how this book's philosophy can impact the company's external clients. Sales people might consider how this guidance could be used for creating business cases for their clients. In other words, if your organization requires business cases for major purchases, it is probably safe to assume that your customers have similar requirements for buying your products. By constructing your sales presentations accordingly, you can greatly assist your customers with their buying decisions and consequently generate more sales.

Capital project analysis is a function that usually few can claim as a full-time responsibility. It is a function, however, that is simply too important to not aggressively manage. Just like knowing your company's vision or guiding principles, having a well thought-out process (that is understood by all employees) for examining capital project decisions is fundamental to the future success of your company.