For a UK enterprise, the case for moving to SAP S/4HANA should not be built around a technology upgrade alone.

An S/4HANA programme can require significant investment in software, implementation, data, integrations, testing, change management, infrastructure, and internal resources. The business case therefore needs to demonstrate something more important than technical readiness:

Why should the organisation invest in changing its ERP platform now, and what measurable business value will the investment create?

This is particularly important for organisations still running SAP ERP 6.0. SAP states that mainstream maintenance for the latest three enhancement packages of SAP ERP 6.0 runs through 31 December 2027, followed by optional extended maintenance through 31 December 2030. SAP also maintains its innovation commitment for S/4HANA through 2040, with at least one S/4HANA release in maintenance at any given time.

The maintenance timeline can be an important business driver, but it should not be the entire business case.

A stronger case connects:

Business Strategy + Current-State Costs + Transformation Benefits + Migration Investment + Risk + Future Value

The objective is to demonstrate not only that the organisation needs to change, but that the proposed S/4HANA transformation is the right investment compared with the realistic alternatives.

What Makes a Strong S/4HANA Business Case?

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A weak business case often looks like:

Legacy SAP → S/4HANA → Modern Technology

That is not enough to secure a major enterprise investment.

A stronger business case answers six questions:

Why does the organisation need to change?
What does the current SAP environment cost today?
What business problems will S/4HANA solve?
What will the transformation cost?
What are the risks and alternatives?
How will value be measured after go-live?

The final business case should allow executives to compare:

Stay as Is

vs.

Optimise Existing SAP

vs.

Migrate / Transform to S/4HANA

This is more credible than assuming the migration decision has already been made.

1. Start With the Business Drivers, Not the Technology

The strongest S/4HANA business cases begin with business strategy.

Typical drivers for a UK enterprise may include:

international expansion;
acquisitions and ERP consolidation;
supply-chain transformation;
finance transformation;
manufacturing modernisation;
cloud strategy;
reduction of technical debt;
process standardisation;
improved data visibility;
automation and AI;
changing regulatory requirements;
difficulty maintaining the current SAP environment.

For example, a UK manufacturer may not need S/4HANA simply because its ERP is old.

It may need a new ERP strategy because:

five business units operate different processes;
acquisitions have created multiple ERP instances;
production planning relies on spreadsheets;
finance reporting requires substantial manual reconciliation;
warehouse and transport systems are poorly integrated;
the current SAP landscape limits further automation.

The business case should connect the ERP problem to the business problem.

Better framing

Instead of:

“We need S/4HANA because SAP ERP is approaching the end of mainstream maintenance.”

Use:

“We need to modernise our ERP platform to support the business strategy, reduce operational and technical risk, standardise critical processes, and establish a sustainable platform for future growth.”

The maintenance timeline then becomes one of the supporting factors.

2. Establish the Current-State Baseline

Before calculating the value of migration, establish what the organisation is spending and how the current SAP environment performs.

This baseline should cover four areas.

Technology

Measure:

SAP infrastructure costs;
hosting;
database;
licences;
support;
third-party tools;
monitoring;
backup and disaster recovery;
specialist contractors.

Application Management

Measure:

support tickets;
P1/P2 incidents;
recurring incidents;
support hours;
emergency changes;
backlog;
custom development effort;
maintenance effort.

Business Processes

Measure:

process cycle times;
manual activities;
approval times;
reconciliation effort;
order processing;
procurement;
financial close;
warehouse processing;
production planning.

Data and Integration

Measure:

duplicate master data;
manual data corrections;
failed interfaces;
integration support effort;
reporting delays;
data reconciliation effort.

Without this baseline, the organisation risks making claims such as:

“S/4HANA will reduce costs.”

without knowing what those costs actually are today.

3. Calculate the Cost of Staying Where You Are

One of the most important improvements to an S/4HANA business case is to model the cost of staying.

The alternative to migration is not zero cost.

A legacy SAP environment may continue to generate:

maintenance;
infrastructure;
support;
custom-code remediation;
security work;
specialist skills;
integration maintenance;
manual processes;
technical debt;
upgrade projects;
operational risk.

For SAP ERP 6.0 EHP6–8, mainstream maintenance ends on 31 December 2027, followed by an optional extended-maintenance phase through 31 December 2030.

This means the business case should model several scenarios.

Scenario A — Stay on Current SAP

Include:

current operating costs;
expected maintenance costs;
support;
security and compliance;
infrastructure;
technical debt;
specialist resource requirements.

Scenario B — Extend the Current Environment

Include:

extended maintenance where applicable;
additional technical work;
temporary remediation;
delayed transformation;
eventual migration costs.

Scenario C — Move to S/4HANA

Include:

transformation cost;
implementation;
data;
testing;
change;
new operating model;
future support.

This creates a much more credible comparison.

4. Separate the Business Case Into Value Categories

A comprehensive business case should not put every potential benefit into one “ROI” number.

Separate value into clear categories.

Direct Cost Reduction

Examples:

lower infrastructure costs;
reduced legacy support effort;
fewer manual activities;
reduced custom-code maintenance;
lower integration maintenance effort.

Operational Efficiency

Examples:

shorter financial close;
faster order processing;
reduced procurement effort;
faster warehouse processes;
fewer manual reconciliations.

Risk Reduction

Examples:

reduced dependence on obsolete technology;
lower technical debt;
better security and supportability;
reduced key-person dependency;
improved business continuity.

Revenue and Growth Enablement

Examples:

faster launch of new products;
faster entry into new markets;
easier acquisition integration;
improved customer fulfilment;
improved supply-chain responsiveness.

Strategic Value

Examples:

enterprise-wide process standardisation;
cloud transformation;
stronger data foundation;
SAP BTP adoption;
automation;
AI-enabled processes.

Not every benefit should be converted into a financial figure.

Some should remain explicit strategic or risk-adjusted benefits.

5. Quantify Business-Process Benefits

This is where many ERP business cases become much stronger.

Instead of saying:

“S/4HANA improves efficiency.”

identify a measurable business process.

Finance

Current:

Financial close = 10 business days

Target:

Financial close = 7 business days

Potential value:

finance effort released;
faster management reporting;
earlier visibility of variances.

Accounts Receivable

Current:

40% of incoming payments require manual intervention

Target:

25%

Potential value:

lower manual processing;
faster clearing;
lower unapplied cash;
better AR productivity.

Procurement

Current:

Manual purchase-order processing = 30 minutes per transaction

Target:

20 minutes

Potential value:

10 minutes × annual transaction volume × loaded labour cost

Warehouse

Current:

Manual exception handling = 1,500 hours annually

Target:

900 hours

Potential value:

600 hours × loaded labour cost

The business case becomes much more credible when benefits are tied to actual operational baselines.

6. Build the S/4HANA Migration Cost Model

The cost model should be significantly broader than the implementation partner's proposal.

A comprehensive cost model should include at least:

Cost Category	Examples
Assessment	Readiness, discovery, architecture
Software	SAP subscriptions / licences where applicable
Implementation	Functional and technical delivery
Data	Cleansing, mapping, migration, reconciliation
Custom Code	Analysis, remediation, redevelopment
Integration	Interface redesign and testing
Infrastructure	Cloud, hosting, environments
Testing	Functional, integration, regression, performance
Change Management	Training, communications, adoption
Internal Resources	Business SMEs and IT staff
Programme Management	PMO, governance, architecture
Cutover	Migration rehearsals, downtime, go-live
Hypercare	Additional support after go-live
Decommissioning	Legacy SAP and related systems
Ongoing Operations	AMS, cloud, support, monitoring

The organisation should also include contingency for material risks rather than assuming the initial implementation estimate is the final investment.

7. Do Not Confuse Migration Cost With Total Cost of Ownership

The initial migration investment is only one part of the financial model.

Compare:

Current-State TCO

Infrastructure + Support + Development + Interfaces + Security + Contractors + Operational Inefficiency

with:

S/4HANA TCO

Subscription / Licensing + Cloud + Support + AMS + Enhancements + Internal Team + Governance

Then calculate:

Total Cost of Ownership = Transformation Investment + Ongoing Operating Costs

over an agreed planning horizon, for example:

5 years or 7 years

The planning period should reflect the organisation's actual investment strategy.

A migration may have a high initial cost while producing lower operating costs over time.

Conversely, a cloud ERP programme may shift costs from capital expenditure to recurring operating expenditure without necessarily lowering total cost automatically.

The business case should therefore focus on total economic value, not on one cost category.

8. Build a Realistic ROI Model

A basic ROI calculation can be expressed as:

ROI = (Total Benefits − Total Investment) ÷ Total Investment × 100

But enterprise ERP projects need more than one percentage.

Track:

Net Benefit

Total Quantified Benefits − Total Transformation Cost

Payback Period

How long does it take for cumulative benefits to recover the initial investment?

NPV

For larger programmes, calculate Net Present Value over the agreed investment horizon.

IRR

For more sophisticated investment cases, calculate the Internal Rate of Return.

TCO

Compare the total cost of the current environment with the target S/4HANA environment.

This gives finance leadership a more complete picture than a single ROI percentage.

9. Separate Hard Benefits From Soft Benefits

Not every benefit should be treated as guaranteed savings.

Hard Benefits

These can usually be measured directly.

Examples:

infrastructure reduction;
licence reduction;
contractor reduction;
support effort reduction;
lower manual processing cost;
avoided system replacement cost.

Soft or Strategic Benefits

These may create substantial value without appearing as direct P&L savings.

Examples:

faster decision-making;
better customer experience;
improved employee experience;
faster acquisition integration;
better visibility;
improved agility;
stronger data governance.

Do not turn every strategic benefit into a speculative cash figure.

Instead, assign:

Value + Measurement Method + Confidence Level

For example:

Benefit	Measurement	Confidence
Reduced support effort	Support hours / month	High
Faster close	Days to close	High
Better planning	Forecast accuracy	Medium
Faster market entry	Days to launch	Medium
Better decision-making	Management reporting cycle	Medium

This makes the business case more credible.

10. Model S/4HANA Benefits Conservatively

Avoid unsupported assumptions such as:

“30% productivity improvement”;
“50% lower IT costs”;
“20% faster close”.

Published customer examples can be useful benchmarks, but they should not automatically become forecast results for another organisation.

SAP publishes customer and solution material showing benefits from S/4HANA and cloud ERP, but outcomes depend heavily on the implementation, scope, operating model, adoption, and starting point.

For an internal business case, use:

Current Baseline → Target → Measurement Method

rather than generic industry percentages.

11. Include the Value of SAP Standardisation

One of the less obvious S/4HANA benefits can come from process standardisation.

A UK enterprise may have:

different purchasing processes;
different approval rules;
different master-data definitions;
different financial procedures;
different reporting structures.

The migration creates an opportunity to establish:

Global Process Standard

with:

Approved Local Variations

This can reduce:

process complexity;
support effort;
training requirements;
integration variations;
reporting inconsistencies;
technical debt.

For organisations with acquisitions or multiple business units, this can be one of the most important strategic benefits.

12. Include Data and Integration Benefits

A stronger business case also quantifies improvements that sit outside the ERP core.

Data

Measure:

duplicate master records;
manual corrections;
data quality incidents;
reporting reconciliation;
time spent resolving data issues.

Integration

Measure:

interface failures;
support hours;
number of redundant interfaces;
manual reconciliations;
integration latency.

S/4HANA transformation may provide an opportunity to rationalise and redesign these areas.

The value should be attributed to specific changes rather than automatically attributed to “S/4HANA”.

13. Build the Risk-Adjusted Business Case

Every major SAP transformation carries risk.

The business case should therefore model:

Base Case + Downside Case + Upside Case

Base Case

Assumes expected implementation cost and benefit levels.

Downside Case

Assumes:

cost overruns;
delayed benefits;
additional custom-code remediation;
longer parallel running;
lower adoption;
integration problems.

Upside Case

Assumes:

successful process standardisation;
higher automation;
faster adoption;
stronger benefits realisation.

This gives executives a much better understanding of the investment range.

14. Include the Cost of Delay

One of the most commonly missed elements is the cost of waiting.

Delaying an S/4HANA programme can have both positive and negative effects.

Potential benefits of delay:

more time to prepare;
better technology maturity;
more time to fund the programme;
opportunity to consolidate acquisitions.

Potential costs:

continued legacy maintenance;
additional technical debt;
higher support effort;
postponed business benefits;
increased migration pressure;
reduced availability of legacy expertise;
additional interim projects.

For UK organisations on SAP ERP 6.0 EHP6–8, maintenance timing is another factor to incorporate into this analysis. SAP's current strategy provides mainstream maintenance through 2027 and optional extended maintenance through 2030.

The business case should therefore compare:

Migrate Now

vs.

Migrate Later

rather than simply:

Migrate vs. Do Not Migrate

15. Build the Business Case Around Alternatives

Executives are more likely to trust a business case when they can see the alternatives.

Consider at least four scenarios.

Option A — Maintain Current SAP

Minimal transformation.

Pros:

lowest immediate investment;
limited disruption.

Cons:

technical debt continues;
benefits are deferred;
future transformation pressure remains.

Option B — Optimise Existing SAP

Targeted technical and process improvements.

Pros:

lower transformation risk;
faster improvements;
preserves existing investments.

Cons:

may not resolve fundamental architecture constraints;
some legacy complexity remains.

Option C — System Conversion to S/4HANA

Modernise while retaining significant existing configuration.

Pros:

greater continuity;
preserves relevant business investment;
establishes the S/4HANA platform.

Cons:

legacy complexity may remain;
custom-code and simplification work still required.

Option D — New S/4HANA Implementation

Build a new target architecture.

Pros:

maximum opportunity for standardisation;
cleaner target environment;
easier to redesign processes.

Cons:

greater transformation effort;
greater organisational change;
larger data and process migration challenge.

The business case should compare all options that are genuinely feasible.

16. Define Business KPIs Before Migration

The business case should become the baseline for value realisation.

Choose KPIs from several categories.

Financial

TCO;
cost per transaction;
support cost;
working-capital measures;
financial close cost.

Operational

order-to-cash cycle;
procure-to-pay cycle;
production planning cycle;
warehouse throughput;
inventory accuracy.

IT

incident volume;
support hours;
technical debt;
interface failures;
custom-code footprint.

Data

duplicate master data;
data-quality errors;
reporting reconciliation;
report generation time.

User Adoption

training completion;
active usage;
Fiori adoption;
user satisfaction;
process compliance.

Transformation

automation rate;
new-process deployment time;
acquisition integration time;
number of standardised processes.

The exact KPI set should reflect the business case, not become a generic dashboard.

17. Establish a Benefits-Realisation Model

A business case should not end when the project is approved.

Assign each expected benefit:

an owner;
a baseline;
a target;
a measurement method;
a target date.

For example:

Benefit	Owner	Baseline	Target	Measurement
Financial close	CFO / Finance	10 days	7 days	Close calendar
Manual AP effort	Finance Ops	100% baseline	-25%	FTE / hours
Interface incidents	IT	200 / quarter	<100	Service management
Duplicate vendors	Procurement	4,500	<500	Master-data report
Support cost	CIO	£X	£Y	Annual operating cost
User adoption	Business	0%	>90%	Usage data

This transforms the business case from an investment document into an operating framework.

18. Include Transition Costs and the Temporary "Two-World" Operating Model

One of the costs most often underestimated is the period when the organisation is running the existing SAP environment while building and deploying S/4HANA.

For large UK enterprises, the transition can create temporary costs such as:

dual environments;
duplicated support effort;
additional infrastructure;
parallel testing;
temporary interfaces;
business backfill for project SMEs;
training before go-live;
extended hypercare;
legacy-system support during phased rollout.

These costs can become material even when the final S/4HANA operating model is more efficient.

The business case should therefore model:

Current-State Operations + Transformation Run Costs + Target-State Operations

rather than comparing only:

Current-State Cost vs. S/4HANA Cost

Example

Suppose a business normally spends £4m per year operating SAP.

During a two-year transformation, it may additionally require:

£1.2m annual transformation and transition costs

while still paying most of the existing operating cost.

Those costs do not necessarily indicate that the programme is inefficient.

They are part of the economic reality of the transition.

How to Overcome It

Create a detailed transition cost curve showing:

current operating cost;
programme investment by year;
temporary duplicated costs;
expected benefits by phase;
target-state run cost.

This makes cash requirements and payback much more realistic.

19. What Should a UK S/4HANA Business Case Include?

A board-ready business case should normally contain:

Executive Summary

business problem;
recommendation;
investment;
expected value;
key risks;
decision required.

Strategic Case

business strategy;
SAP roadmap;
transformation drivers;
maintenance considerations.

Current-State Assessment

ERP landscape;
costs;
performance;
technical debt;
process issues.

Options Analysis

stay;
optimise;
convert;
reimplement.

Target State

S/4HANA deployment model;
architecture;
business-process model;
data;
integrations;
operating model.

Financial Case

investment;
TCO;
benefits;
ROI;
NPV;
payback;
sensitivity analysis;
transition cost curve.

Risk Case

delivery;
data;
integration;
adoption;
operational continuity.

Implementation Roadmap

assessment;
preparation;
migration;
testing;
cutover;
stabilisation.

Benefits Realisation

KPIs;
owners;
targets;
reporting cadence.

20. A Practical S/4HANA Business Case Roadmap

A useful process is:

Assess → Quantify → Compare → Model → Validate → Approve → Measure

Assess

Understand the current SAP and business environment.

Quantify

Measure costs, inefficiencies, technical debt, and business impact.

Compare

Evaluate realistic alternatives.

Model

Build financial scenarios and benefits.

Validate

Test assumptions with finance, business, IT, SAP specialists, and implementation partners.

Approve

Present the investment case to the appropriate governance body.

Measure

Track benefits against the baseline after implementation.

What UK Businesses Should Do in 2026

For UK organisations still operating SAP ERP 6.0, the timing of business-case development should reflect the actual system release and maintenance position.

SAP's current strategy provides mainstream maintenance for EHP6–8 of SAP ERP 6.0 through 31 December 2027, followed by optional extended maintenance through 31 December 2030. SAP's S/4HANA innovation commitment runs through 2040.

For a UK enterprise, the practical sequence is:

Confirm the Current State

Document:

SAP release;
enhancement package;
custom code;
interfaces;
data;
operating costs.

Define the Future State

Establish:

S/4HANA target;
cloud strategy;
business-process objectives;
integration architecture;
data strategy;
Clean Core principles.

Build Three Scenarios

Compare:

Stay → Optimise → Transform

Quantify the Value

Establish:

hard savings;
efficiency;
risk reduction;
strategic benefits.

Calculate the Economics

Model:

investment;
TCO;
ROI;
payback;
NPV;
sensitivity;
transition costs.

Establish the Roadmap

Connect the investment decision to:

readiness;
migration strategy;
implementation;
cutover;
benefits realisation.

This creates a decision framework rather than simply an implementation budget.

Common S/4HANA Business Case Mistakes

Using SAP Product Benefits as the Business Case

“Real-time analytics”, “AI”, and “cloud” are capabilities.

They are not automatically business benefits.

Assuming ROI Without a Baseline

Without current-state data, projected savings are difficult to validate.

Ignoring the Cost of the Current System

Legacy support and technical debt are real costs.

Treating All Benefits as Hard Savings

Strategic benefits should be clearly distinguished from direct financial savings.

Ignoring the Cost of Change

Training, business participation, testing, and organisational change require real investment.

Ignoring Transition Costs

Dual running, backfill, temporary infrastructure, and hypercare can materially affect the financial model.

Comparing Only Two Options

A credible case should also consider optimising the existing SAP landscape where appropriate.

Using Generic Industry Benchmarks as Forecasts

Published customer results are not guarantees.

Stopping at Go-Live

Business value needs to be tracked after the system is operational.

Making the Business Case Only About Maintenance

Maintenance deadlines matter, but the investment should be connected to the organisation's broader strategy.

S/4HANA Business Case Checklist

Before seeking final approval, confirm:

Current SAP landscape documented
Current operating costs measured
Business-process baseline established
Technical debt assessed
Data quality assessed
Integration landscape documented
SAP maintenance position confirmed
Target operating model defined
Migration options compared
Investment cost model completed
Hard benefits quantified
Strategic benefits documented
Risk-adjusted scenarios modelled
Cost-of-delay analysis completed
Transition costs modelled
TCO calculated
ROI / NPV / payback assessed
Benefits owners assigned
KPIs and targets defined
Implementation roadmap established
Post-go-live value tracking defined

How LeverX Can Help Build the Business Case

LeverX can support UK enterprises from the initial SAP assessment through S/4HANA strategy, migration planning, implementation, and ongoing optimisation.

Potential activities include:

current-state SAP assessment;
S/4HANA readiness analysis;
business-case development;
target architecture;
migration strategy;
process analysis;
data and integration assessment;
cost and TCO modelling;
benefits and KPI definition;
implementation planning;
SAP S/4HANA transformation;
post-go-live optimisation.

The objective is to create a business case grounded in the organisation's actual SAP landscape, costs, priorities, transition requirements, and transformation goals rather than relying on generic ERP assumptions.

Discuss Your SAP Transformation Business Case with LeverX

Frequently Asked Questions

Why do I need a business case for SAP S/4HANA migration?

Because an S/4HANA transformation requires significant investment and organisational change. The business case provides a structured way to evaluate strategic benefits, costs, risks, alternatives, and expected returns.

What should be included in an S/4HANA business case?

At minimum: current-state assessment, strategic objectives, migration options, target state, investment costs, benefits, TCO, financial analysis, risks, implementation roadmap, transition costs, and benefits-realisation KPIs.

How do I calculate the ROI of S/4HANA migration?

A basic formula is:

ROI = (Total Benefits − Total Investment) ÷ Total Investment × 100

For larger programmes, also consider NPV, payback period, IRR, TCO, and sensitivity analysis.

What benefits should I include?

Separate benefits into:

Cost Reduction + Operational Efficiency + Risk Reduction + Growth Enablement + Strategic Value

This prevents strategic benefits from being incorrectly presented as guaranteed financial savings.

How do I calculate the cost of staying on SAP ERP?

Include current infrastructure, support, maintenance, custom development, integrations, security, specialist resources, technical debt, and any applicable future maintenance costs.

For SAP ERP 6.0 EHP6–8, SAP currently states that mainstream maintenance ends on 31 December 2027, with optional extended maintenance through 31 December 2030.

Should I include SAP maintenance deadlines in the business case?

Yes, where they apply to the organisation's actual SAP release and commercial situation. However, maintenance should be treated as one business driver rather than the sole reason for transformation.

What is the cost of an S/4HANA migration?

There is no universal figure. Cost depends on the source system, migration approach, custom code, data, integrations, business-process scope, deployment model, testing, and organisational change.

Should transition and dual-running costs be included?

Yes. If the organisation will operate the existing environment while building or rolling out S/4HANA, the business case should include temporary support, infrastructure, project backfill, parallel testing, hypercare, and other transition costs.

How long does it take to see ROI from S/4HANA?

There is no universal payback period. It should be calculated from the organisation's actual investment, benefits, implementation timing, and ramp-up assumptions rather than using a generic benchmark.

Should strategic benefits be included in ROI?

They should be included in the overall business case, but not necessarily converted into artificial financial savings. Strategic benefits can be tracked using operational or business KPIs.

What alternatives should be compared with an S/4HANA migration?

At minimum:

Stay on Current SAP + Optimise Existing SAP + S/4HANA Transformation

Where realistic, also compare different S/4HANA transition approaches such as system conversion, selective data transition, and new implementation.

How should benefits be measured after go-live?

Each benefit should have an owner, baseline, target, measurement method, and target date. This turns the business case into a benefits-realisation framework rather than a document used only to obtain approval.

Conclusion

Building a business case for SAP S/4HANA migration is not about proving that S/4HANA has more capabilities than the current ERP.

It is about demonstrating that changing the ERP creates enough strategic, operational, financial, and risk-adjusted value to justify the investment.

For UK enterprises, the strongest business case combines:

Current-State Baseline + Cost of Staying + Future Business Requirements + Migration Options + Investment + Quantified Benefits + Transition Costs + Risk + Benefits Realisation

The maintenance timeline can create urgency for organisations still running relevant SAP ERP 6.0 releases, with mainstream maintenance for EHP6–8 ending on 31 December 2027 and optional extended maintenance available through 31 December 2030. But urgency should support the business case rather than replace it.

The strongest decision is not:

“We need S/4HANA.”

It is:

“We have compared the realistic alternatives, quantified the investment and value, modelled the transition, assessed the risks, and demonstrated why this transformation is the right choice for our business.”

That is the foundation for an S/4HANA programme that can secure executive approval and remain accountable for measurable business value after go-live.

Discuss Your SAP Transformation Business Case with LeverX

Disclaimer: SAP product capabilities, maintenance timelines, deployment options, licensing, migration approaches, and technical requirements may change by product edition, release, configuration, and customer scenario. Any financial models, ROI calculations, benefit assumptions, or business outcomes should be based on the organisation's own baseline and validated assumptions. This article provides general information and should not be treated as a financial, procurement, or migration recommendation.

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