The business case compares and evaluates competing strategies both within a single business unit (BU) — where a strategy is executed — and between business units, where a steering committee evaluates competing strategies. Often, a business unit’s preferred strategy must compete for access to a limited pool of available money and other corporate resources. Read this report to understand how a strong, well-structured business case helps prioritize strategies with the potential to have the biggest business impact and minimizes the emotion by adding a level of objectivity into the process.