# GRC software business case worksheet

Version: 11 September 2026. Original calculation structure for manual completion, not an automated calculator.

## Decision scope

Problem and process: [enter]  
Desired result: [enter]  
Alternatives: [continue / extend existing system / new solution]  
Comparison period: [years and start date]  
Price date and currency: [enter]  
VAT treatment: [use the same basis for all options]

## Baseline effort

| Process | Annual cases | Minutes per case | Annual hours | Measurement period / source |
|---|---:|---:|---:|---|
| [enter] | [enter] | [enter] | Cases × minutes ÷ 60 | [enter] |

Add hours across processes. Separate recurring work from support for one particular audit. Do not count shared activities twice.

## Costs for each alternative

| Cost area | Year 0 | Year 1 | Year 2 | Year 3 | Proposal / assumption |
|---|---:|---:|---:|---:|---|
| Implementation / configuration | [EUR] | [EUR] | [EUR] | [EUR] | [enter] |
| Cleansing / migration / interfaces | [EUR] | [EUR] | [EUR] | [EUR] | [enter] |
| Licensing / operations / support | [EUR] | [EUR] | [EUR] | [EUR] | [enter] |
| Training / other expenditure | [EUR] | [EUR] | [EUR] | [EUR] | [enter] |
| Exit / handover / archiving | [EUR] | [EUR] | [EUR] | [EUR] | [enter] |
| Internal project capacity | [hours] | [hours] | [hours] | [hours] | [role / rate] |

Show internal hours separately from cash flows. If valued in a full-cost comparison, label that comparison explicitly.

## Benefits and calculations

| Metric | Calculation / entry |
|---|---|
| Current annual process hours A | [enter] |
| Future annual process hours B | [enter] |
| Additional annual maintenance / administration C | [enter] |
| Net capacity released | A − B − C |
| Internal hourly rate D | [EUR per hour and basis] |
| Capacity value | (A − B − C) × D |
| Annual expenditure actually removed E | [EUR and supporting evidence] |
| Additional annual recurring expenditure F | [EUR from cost schedule] |
| Annual net cash effect | E − F |
| One-off net cash cost I | [EUR from cost schedule and timing] |

Do not count capacity value as a second monetary benefit alongside the same cash savings. Positive time savings can coincide with zero cash-budget savings where salaries continue.

## Scenarios and decision

| Assumption / result | Cautious | Expected | Favourable |
|---|---|---|---|
| Time to productive use | [months] | [months] | [months] |
| Actual adoption | [% of planned scope] | [%] | [%] |
| Remaining process and maintenance effort | [hours] | [hours] | [hours] |
| Recurring expenditure | [EUR] | [EUR] | [EUR] |
| Cumulative net cash effect | [EUR per year] | [EUR per year] | [EUR per year] |

With a constant positive annual net cash benefit, simple payback can be calculated as I ÷ (E − F). A zero or negative benefit gives no positive payback on this basis. For changing annual amounts, determine when cumulative cash flow first becomes non-negative. If discounting is used, apply the same rate and timing conventions to all options.

Non-monetary outcomes: [data quality / evidence retrieval / closure of overdue actions]  
Measure, baseline and target for each outcome: [enter]  
Owners and measurement date: [enter]  
Decision including budget, scope and stopping criteria: [enter]

## Regulatory context

[MaRisk](https://www.bundesbank.de/resource/blob/825336/866a68577eb35afee82fbe60c39a4f87/472B63F073F071307366337C94F8C870/2026-06-30-rundschreiben-data.pdf) and [DORA](https://eur-lex.europa.eu/eli/reg/2022/2554/oj) require appropriate processes and responsibilities. This worksheet compares implementation economically; it does not assume that buying software is a statutory requirement.