Labor Costs can Make or Break the Case: Which Way Should This Manager Go?
http://www.solutionmatrix.com/newsletter58.html

Solution Matrix
2006

Abstract:

When your business case deals with a project or program, labor costs may be the largest single cost category, by far. Labor costs can even loom large in in a major capital expenditure (CAPEX) business case, if the acquisition comes with a serious need for operating and maintenance support (as in many IT CAPEX requests, for instance). How well you handle the labor costs can make or break the case.