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Published online by Cambridge University Press: 05 March 2012
The business plan or business case is the template on which all investment decisions are made, whether the investment involves one-off capital or a stream of future funding to support salaries and consumables. The document is the justification for spending the taxpayer's money on a project and needs to weigh up the objectives/benefits against the estimated costs and risks.
The scale can vary from tens of thousands of pounds to billions when commissioning a new hospital. Very large cases tend to be divided into stages with a strategic outline case and then a full business case. Both of these have set structures and requirements.
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