3.5  Summary of the Financial Benefits

The benefits of the short listed options should now be considered

Cash Releasing Benefits

Releases costs either staff or materials or both so that these resources can be used elsewhere in the organisation.

Non Cash Releasing Benefits

Reduces the time taken by a resource to perform a task but not sufficiently to reallocate to other work.  For example enabling a member of staff to perform more transactions of the same or similar type or releasing them to do other value added work.

Following the establishment of the costs and financial benefits the a Discounted Cash Flow should be calculated for each option.