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Post Completion Review
This Guideline describes the process and benefits of reviewing capital investments after their implementation. A post completion review (PCR) is a process aimed at assessing, after the event, the efficiency and effectiveness of a capital budgeting decision and the management of its implementation. It is based on a comparison between planned and actual actions, costs and resource usage, results and benefits. It encompasses the review of all assumptions about markets, technology, personnel, environment, competition and the cost of capital that were made during the decision making period.