investointiehdotuksen

Investointiehdotus is a document used in Finnish organizations to propose and obtain approval for a planned investment project. The term is commonly used in both private companies and public sector bodies. The purpose is to justify the investment, compare options, and secure funding and authorization, while ensuring alignment with strategy and budgeting processes.

A typical investointiehdotus contains sections such as the rationale for the project, defined objectives, the problem or need it addresses, and the alternatives considered. It includes a cost estimate and a benefit assessment, a financial analysis (net present value, internal rate of return, payback period), expected cash flows, and a funding plan. Non-financial impacts like operational improvements, risk, environmental or social effects, and implementation risks are also discussed. The proposal outlines an implementation plan, governance structure, responsibilities, milestones, and a monitoring framework.

The preparation and review process usually involve the project sponsor, the finance or accounting function, and an investment committee or executive board. The committee evaluates the proposal using criteria such as financial viability (positive NPV or IRR above hurdle rate), strategic fit, risk level, affordability within the budget, regulatory compliance, and timing. Sensitivity and scenario analyses are commonly performed to test assumptions.

Outcomes range from approval with conditions, request for revision, or rejection. Once approved, the project proceeds to budgeting, procurement, and execution, with periodic reporting and post-implementation evaluation to measure realized benefits against the investointiehdotus forecasts.