Investment Cases

KPMG is a market leader in developing business cases for transformational projects in government whether related to major transformation programmes, investments in physical and digital infrastructure, partnerships and transactions or broader service change. This is a multi-disciplinary team with:

Over 200 experienced professionals working in business case development alone and part of a broader capability of over 400 people working on delivering the end-to-end Government Gateways from strategy (Gateway 0) to business cases under, procurement and financing (Gateways 1-3) and thereafter into implementation and delivery (Gateways 4-5)
Individuals with technical experience in government strategy, business transformation, finance, economics and benefit quantification, construction, engineering, costing and QS services, accountants and tax advisors, forensic assurance, asset management, PMO, strategy and regulatory and project finance

That breadth and depth of experience ‘under one roof’ enables KPMG to support you with thinking about the holistic requirement and to have one eye on what comes next as well as the immediate problem at hand. We provide support in getting strategic investment decisions approved, funded, and delivered by working with investors, developers, and public bodies to develop robust business cases and delivery plans and advising through negotiations and the wider process needed to support transformational change.

David Bevan

Partner, Deal Advisory and Infrastructure in Healthcare

KPMG in the UK

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Who We Help

We provide advice and support across all sectors, including:

Central government
Local government
Transport (e.g. rail, road, airports)

Energy, power and utilities
Health and life sciences
Education and housing

What we do

We can help clients address all five cases with the relevant specialist offerings shown below:

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Strategic case – is there a compelling case for change?

Strategic development – establishing the rationale for intervention, the local and national context and setting out a compelling case for change
Building the evidence base to establish whether the investment is needed now or in the future
Setting SMART strategic objectives

See also our Strategy offering, which is closely linked to development of the strategic case.

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Economic case – does the recommended option optimise public value?

Setting measurable critical success factors that help to describe a minimum viable (‘do minimum’ option)
Options development and analysis – develop the ‘options framework’, and evaluating the options
Value for money economic appraisal – quantifying the full range of benefits, costs, benefits and risks to assess the value for money of investment decisions

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Commercial case – is the potential deal achievable and attractive to the market?

Developing the procurement strategy
Supporting clients design and undertake procurements
Bid evaluation

See also our procurement offering, which is closely linked to development of the commercial case.

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Financial case – is the proposal affordable?

Financial modelling – analysing the financial implications of the preferred option, including assessing affordability, developing scenarios and sensitivity testing
Programme funding – supporting clients to identify potential sources of funding, and obtaining funds
Accounting and tax advice

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Management case – how will the proposal be delivered successfully?

Planning governance, programme and project management arrangements, including risk management
From strategy to reality – developing robust systems and processes to sustain and adapt to the required change, including overcoming implementation challenges
Benefit realisation – designing and implementing processes and behaviours that will ensure benefits are delivered successfully
Organisational change – developing the business plans for delivering the organisational changes and operating models that will unlock the delivery of benefits (this is particularly important when business as usual must be maintained through a transition period)
Digital innovation – delivering digital investments such as ‘smart infrastructure’ and enabling innovation to improve efficiencies (e.g. cyber, digitisation and AI)