Reviewing the implementation process provides the organization with two types of
information. The first type is related to the “deficiencies” in the process. The problems of
the system will not be revealed until it is used in practice. Implementing the system,
managers can realize the contradictions between what is designed and organization’s
abilities to perform it, thus the process of implementation should be reviewed periodically
in order to discover its difficulties. In this case, there are two alternatives; the first one is to
amend the implementation process and the second one is to modify the PMS design in
order to make it conform with current infrastructure. Cost-benefit analysis can help the
organization choose the suitable alternative between modifying design or
implementation phase.