A business case contains the following in its management summary:
'The recommended option meets the new regulatory requirements. It will ensure our products remain in the
marketplace and be the first to receive compliance certification, which will enhance our reputation as the
market leader. New business policies and processes will be introduced, which may temporarily reduce productivity. The
action plan will be communicated to all staff at the next monthly meeting? Which TWO categories of costs and benefits are described in this extract?
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