inability to match payroll records with the initial employment records can become overpayment to
employees.
In terms of Benefits and Risks, they are more difficult to quantify than costs. In particular,
customer loyalty, reputation improvement (for Benefits) and too long schedule (for risks) are evenharder quantifiable. If several alternative projects are available, it is advisable to apply a holistic
decision making approach called “Analytic Network Process” or ANP which is a discrete multi-criteria decision making (MCDM) appropriate for complex model [5] or “Analytic Hierarchy
Process” (AHP) [6] for simple case study. Alternative decision making models can be seen in [10].The more detail and application of the approach will be discussed in the case study.