What to change
Reconcile the components before interpreting efficiency. Ask the analyst to state the cost period, included charges, currency and enquiry definition beside the calculation. Match the relevant windows or explicitly label an estimate when a settled cost figure is unavailable. A simple fictional example with one out-of-window charge exposes whether the report includes the right inputs. Do not compare unit costs across suppliers until those inclusion rules are understood.
A worked example
Illustrative example
Illustrative test: The reviewer can reproduce the unit cost from the displayed components.
How to check the result
The metric states what was included and what remains estimated.
A mistake to avoid
A lower figure may reflect omitted costs rather than improved acquisition.
Your action checklist
Use these checks to prepare a discussion with your team or supplier. Tick a check when you have recorded the decision or evidence, rather than when a feature has simply been promised.
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Further reading
These primary sources provide additional context for the project decisions above.
Related decisions
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