Empirical works by ฺBecerik (2006),Dworatschek et al.(2003),Jugdev and Mathur (2006),Martinsuo et al.(2006), and Reyck et al.(2005) have addressed several benefits of PM. Furthermore, Thomas and Mullaly (2008) Provided evidence of an improvement in tangible benefits, such as cost savings,increased returns, and a decreased need for rework, as well as evidence of immaterial benefits, including improvement of organizational culture, increased effectiveness of human resource management, and improved management.