Project Budgeting and Business Case Worksheet

  Portfolio Management  

There are two worksheets provided. The first is a cash flow based version and the second a financial accounting version. The primary difference in the two is that when doing the financial accounting version the cost of capital assets needs to be spread over the life of their use (usually three to five years). If the entire project is to be capitalized, then the cash flow version should be sufficient as input to the CFO for creating a capitalized version. These worksheets are intended to be used in context to the Project Budgeting and Funding: Making Your Case article.