5. Project benefits（项目收益阶段）
Ø Benefit Classification（收益分类）
收益分为可见收益与不可见收益
1. Tangible Benefits（可见收益）
可见收益包含现金收益的以及非现金收益，分别如下图所示：
2. Intangible Benefits（不可见收益）
Intangible benefits are sometimes impossible to quantify in monetary terms:
a) Increased morale and job satisfaction
b) Improved customer awareness, image, or satisfaction
c) Better access to information
不可见收益，顾名思义，就是无法准确用货币计量的，无法准确统计出效果的收益。是指给雇员或者消费者带来比较好的心理预期和满意度，也能传达出较好的信息。不可见收益通常是可能对整个项目有利的因素，并且可以从一个项目转移到另一个项目中。
Category of benefits（收益分类顺序）
nObservable benefits are intangible benefits which are measured by experience or judgement (such as staff morale).
nMeasurable benefits relate to an area of performance that could be measured, but it is not possible to quantify how much performance will increase as a result of the change.
nQuantifiable benefits are those where the level of benefit that will result from the change can be reliably forecast.
nFinancial benefits are quantified benefits that have a financial formula (such as cost or price) to produce a financial value for the benefits.
这四种benefits分别是可观察量的、可测量的、可计量化的以及金融性化的。
Ø Benefit owner & change owner（收益所有者以及变更所有者）
A benefit owner:
l should be assigned to each benefit;
l ideally should be someone who gains an advantage from the benefit, to provide motivation to ensure that the benefit is realised; and
l should be clear on whether he or she will have the power to add resources to the project.
收益所有者应当衡量所有收益并且确保收益的实现，还要明确自己是否能为这个项目增加更多资源。
A change owner:
l is appointed for each change; and
l the purpose is to ensure that the change is successfully achieved (e.g. HR manager may be given the ownership of enabling change to staff training, and may have to use influence to overcome obstacles).
变更所有者要明确每一项变更，并且确保变更成功进行。
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