The benefits management plan describes key elements of the benefits and may include but is not limited to documenting the following ?

 Target benefits (e.g., the expected tangible and intangible value to be gained by the implementation of the project; financial value is expressed as net present value);  Strategic alignment (e.g., how well the project benefits align to the business strategies of the organization);  Timeframe for realizing benefits (e.g., benefits by phase, short-term, long-term, and ongoing);  Benefits owner (e.g., the accountable person to monitor, record, and report realized benefits throughout the timeframe established in the plan);  Metrics (e.g., the measures to be used to show benefits realized, direct measures, and indirect measures);  Assumptions (e.g., factors expected to be in place or to be in evidence); and  Risks (e.g., risks for realization of benefits).