Business Cases & Investment Decisions when a specific decision needs to be prepared on a solid basis
TMUC supports companies when an open business question needs to be turned into a reliable decision-making foundation.
The focus is a specific, clearly bounded case: an investment, a project, a system, an option, a growth initiative or a strategic alternative that needs to be assessed on a sound economic basis. Such mandates run alongside the company's existing structure; they are not about broad responsibility, nor about process or organisational change.
I turn ideas, offers, assumptions, data and operational knowledge into a decision document that is understood by leadership and subject-matter owners, exposes critical assumptions and provides a recommendation.

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When Business Cases & Investment Decisions make sense
Business cases become relevant when an important decision needs to be prepared on a sound economic basis.

Typical situations:

• An investment is up for decision: proceed, postpone, adapt or stop.

• A project exists in several options and needs to be made comparable.

• An IT system, app or platform is tying up capital; costs, progress, benefits and alternatives are not clear enough.

• A new product, market initiative or growth project needs a reliable economic foundation.

• Make-or-buy, insourcing, outsourcing or location options need to be assessed economically.

• A site, company, business area or function needs to be continued, merged, relocated or reorganised.

• Cost, synergy or efficiency potential needs to be quantified.

• Financing options, subsidies, grants or public financing instruments need to be assessed.

• Owners, the board, investors, banks or group management require a transparent decision document.

• An existing business plan needs to become more robust, more investor-ready or more decision-ready.

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My contribution
I take over the commercial analysis of a specific decision case - from clarifying the question through data analysis and modelling to a decision document with a recommendation.
At the beginning stands the actual decision question: Which options are really on the table? What is the reference scenario? Which assumptions are reliable? Where are data missing? Which impacts are financially, operationally and strategically relevant?
Then I analyse the available information: data, offers, costs, revenues, volumes, timelines, risks, dependencies and implementation conditions. Depending on the mandate, I work together with the client's team or fully independently. Where information is missing, I work with transparent assumptions, scenarios or ranges.
The economic logic is captured in a model, usually in Excel or Google Sheets. The point is not model complexity, but comparability: investment costs, running costs, additional revenues, savings, cash effects, capital commitment, risks and timing need to be brought onto a common basis.
In most cases, connecting the analysis with operational knowledge inside the company is highly valuable. Specialist functions, Sales, Operations, IT or Production often know very precisely which option can work in practice, where risks lie and which assumptions are too optimistic. I connect this operational knowledge with financial analysis.
The result is a decision document with a clear question, relevant options, key assumptions, economic effects, risks, advantages and disadvantages as well as a financially grounded recommendation.
Where useful, I also support implementation of the chosen option: action plan, responsibilities, follow-up, updating assumptions and preparation for executive management, owners, the board, investors or banks.

Typical work packages

• Clarify the decision question and reference scenario.

• Structure options, variants and assumptions.

• Analyse data, offers, costs, revenues, margins, cash effects and capital commitment.

• Create business cases for investments, products, markets, locations, systems or projects.

• Build option comparisons, economic assessments, scenarios, sensitivities and risk analyses.

• Economically assess make-or-buy, insourcing, outsourcing, location or system decisions.

• Assess financing options, subsidies, grants or public financing instruments.

• Prepare decision documents for executive management, owners, boards, investors, banks or group management.

• Prepare implementation, set up action lists and enable follow-up.

 

What should stand at the end
A good business case does not automatically make a decision easy. But it makes it conscious.
At the end, there is a reliable decision document: with a clear question, comparable options, transparent assumptions, traceable numbers, visible risks and a financially grounded recommendation.
My contribution is to make transparent what the decision means economically and which option is most robust under the assumptions tested.
The decision itself remains entrepreneurial. A board, owner or entrepreneur may consciously choose an option that is less attractive on purely financial grounds - for example because it sends a signal, supports a vision or serves other long-term goals.

Why TMUC
TMUC connects Finance, Controlling, strategy and operational reality.
The work is analytical, but not academic. What matters is not the most beautiful model, but a decision-making foundation that is understood, exposes critical assumptions and enables a real decision.
Experience from SMEs, growth companies, corporate environments and international structures helps to view business cases not in isolation, but in connection with market, organisation, implementation, data quality and financial impact.

 

Next step
If an investment, option or strategic alternative needs to be prepared on a sound economic basis, an initial conversation is the simplest next step.
Discuss a business case