Information Security Governance as a Value Delivery Process
Cost management is extensively described in “A Guide to the Project Management Body of Knowledge” (PMBOK Guide) and the “Practice Standard for Earned Value Management“.
The focus on BRM is on the benefits component, including tangible and intangible benefits.
Quantifying benefits and allocating appropriate costs for attaining these benefits can be difficult in some cases due to the degree of subjectivity involved.
This can be especially true when quantifying intangible benefits, although there are methods that aid in quantifying intangible benefits such as the use of proxy or representative measures.
Source: Benefits Realization Management: A Practice Guide