Most organizations think about defining and improving the business case for expected ROI from EPM models only at the time of technology purchase - if these concepts are considered at all. But this is a mistake. Instead, the best practice is to measure the ROI of the system frequently in as many meaningful dimensions as can be evaluated. For example, solution and cycle performance times, analytic value, accessibility/reach are all crucial dimensions where metrics should be defined and consistently monitored for optimization opportunities. Doing so will help to bring about a significant shift in Performance Management capabilities.
The current trend is to start from scratch and re-implement performance management (EPM or xP&A) solutions to address challenges with the status quo solution effectiveness. Unfortunately, this extreme step is very costly and not likely to produce high-value results.