Delivery-to-value decision worksheet

# Delivery-to-Value Decision Worksheet

**Use:** prepare a scope, sequence, capacity, risk, priority, or change decision so delivery implications can be understood as business consequences. It is a Strategica tool, not financial, accounting, tax, investment, legal, regulatory, or sector advice.

| Field | Record |
| --- | --- |
| Decision and accountable authority | What choice is being made, by whom, and by when? |
| Strategic objective and value mechanism | What customer, operational, financial, risk, regulatory, or strategic outcome creates value? How? |
| Baseline and alternatives | What happens under business as usual? What options exist, including do less, defer, sequence differently, or stop? |
| Value drivers / unit economics | Which volume, price, cost-to-serve, retention, throughput, quality, risk, or capacity drivers matter? What is known versus assumed? |
| Timing and cash | When are costs, commitments, revenues, savings, benefits, and working-capital effects expected? What changes if the decision moves? |
| Opportunity cost | What funding, people, customer access, leadership attention, operational window, or capacity is displaced? What is the next best use? |
| Operating consequences | What changes for customers, service, support, sales, operations, suppliers, controls, data, or compliance? Who owns readiness and benefit realisation? |
| Risk, uncertainty, and reversibility | What could be wrong, what evidence is missing, what thresholds alter the choice, and how easily can it be reversed? |
| Recommendation and review condition | Which option is recommended, why, what conditions apply, and what event/date triggers reassessment? |

## Use sequence

1. Start with the business decision, not the delivery plan.
2. Ask finance, commercial, operations, product/customer, risk, and relevant functional owners to correct the drivers and assumptions.
3. Compare realistic alternatives; do not present one preferred delivery approach as the only option.
4. Record the authority, decision, conditions, and review trigger in the decision log.
5. Revisit after a material change in demand, cost, risk, capacity, strategic priority, operating readiness, or evidence.