If linkage of IT projects to agency accomplishments is not possible, managers use business logic and common sense to assess the intangible value of the IT project to their business priorities and objectives. This holds especially true for investments in communication and software infrastructures that support multiple agency programs where benefits can take years to be realized. All results will not have the same importance or weight. Cost may be the main determinant if resources are extremely scarce. However, focusing strictly on cost is risky.
Some organizations lose customer loyalty by sacrificing quality for cost containment.
Customer satisfaction may hold more importance than cost.