Business case: describes the justification for the project and the selected business option based on *estimated costs*, risks, and benefits. The purpose of the Project Plan is to provide confidence to the project board that the project *will fulfil its business case*. I believe the answer is A, because the Business Case's purpose is estimating costs.

Although there are cost overlaps with the Business case Theme, the correct answer is C. Plan Theme. Section 9.3.1.5: ..."the cost of the resources and other costs calculated to produce the plan’s budget." The budget should include the cost of the project and management activities, the risk budget, the change budget, and cost tolerances. 9.2.1.1: The project plan provides the planned project costs and timescales for the business case. The project plan is later used by the project board as a baseline against which to monitor project progress management stage by management stage.

Option A, "Business Case," is not correct because the Business Case theme in PRINCE2 focuses on justifying the project and ensuring its continued viability and alignment with the organization's objectives. The Business Case outlines the reasons for undertaking the project, the expected benefits, costs, risks, and potential returns on investment. While the Business Case does provide important information about the overall financial aspects of the project, it does not specifically focus on estimating the cost of delivering the project. The cost estimation and budgeting activities are carried out in the Plans theme, which is specifically dedicated to planning and controlling the resources, time, and costs required to deliver the project's products and services. In summary, the correct answer is C. Plans, as it is the theme that deals with estimating the cost of delivering the project. The Business Case theme addresses the project's justification and its alignment with the organization's objectives.

Estimating costs is an essential part of the Plans theme. This process involves identifying all of the resources required to deliver the project, such as labor, materials, equipment, and any other expenses. The cost estimate should be as accurate as possible, based on historical data, expert judgment, and any other relevant information. This estimate is used to create the project budget, which is a key component of the overall project plan. Once the cost estimate is completed, it is important to regularly monitor and control project costs throughout the project's life cycle. This ensures that the project remains on budget and that any cost overruns are identified and addressed as soon as possible. In contrast, the Business Case theme focuses on justifying the investment in the project, considering the expected benefits, costs, and risks.

Cost estimation is done in Business Case The Business Case contains the following information: (source : Prince2.wiki) - Reasons for doing the project as you would expect - Estimate Costs and Timescale - Benefits and dis-benefits (these are provided by the Senior User) - Overview of project risks

The Plans theme focuses on creating and maintaining plans that define how the project will be executed, monitored, and controlled. This theme includes the creation of a project plan, stage plans, and team plans, which include time, cost, quality, and risk management plans. The cost estimation is a key element of the project plan, and it is used to define the project budget and to monitor and control costs throughout the project. Therefore, the correct answer is C. Plans.

A is correct

The business justification (Business Case) for a project should include not only the costs of developing the products produced by the project but also any changes to operational costs post-project. Most organizations have policies that define how these costs should be accounted for in business justifications.

A. Business Case

Business case has the budget plan

A is correct

A is correct