A review built around the decision.

A board may need to compare an expansion with the cost of retaining current capacity. A finance team may want one pricing assumption checked. We establish who will use the findings and the choice they need to make.

The brief sets the scope, the records needed and the timetable.

We read the calculations alongside the contracts, operating information and financial records that support them. Where a forecast combines an agreed order with an estimate, the distinction belongs in the assessment.

The people responsible for the information can explain how it was prepared and where its limits lie.

Alternatives need a common period and scope. We consider the timing of cash requirements, the resources each option consumes and the assumptions that could change the comparison.

Where evidence is missing, the finding says what remains unresolved.

The assessment is presented to the people responsible for the decision. They can review the analysis, correct factual points and consider the conditions attached to a proposal.

Implementation support can be included where it forms part of the agreed brief.