遇到這類情況時，如果你能重審專案的業務計畫，長期來看，公司當然會因此受惠。這裡所謂的重審，是指完整的重新評估－－檢視所有投資（時間、金錢、人員、設備、材料等等）與所有利潤（客戶滿意度、市場滲透增加、營收提高、廢料減少、經常費用降低等等）。這類重新評估要在專案每一主要階段進行一次：包括初步研究後、資料蒐集後、找出解決方案後，以及全面執行前。
為求貴公司獲得專案投資最大報酬率，你必須：
隨時警覺重大變化：若你以為專案啟動之初所做的評估內容會一直不變，那就大錯特錯了。情勢隨時在變，有時變得很快，而這些情況很可能改變某一專案的最初業務報告評估內容。要定期重新評估每個專案的經濟可行性。
Stay alert to significant changes: It's a mistake to assume that the project estimate1 at the beginning will stay the same to the very end. Situations change, sometimes quickly, so it's not only possible but likely that conditions will change to alter your original assessment of the business case for a given project. Periodically reevaluate the economic viability of every project.
避免使用「失敗」一詞：許多公司視專案的提早終結為失敗。事實上相反，基於正當理由而中止專案可謂之聰明管理，因為這麼做讓主管能夠把資源挪用於高優先順位的工作。
Avoid the term "failure": In too many organizations, early termination of a project is viewed as failure. To the contrary, stopping a project for the right reasons is smart management5: it allows management to divert resources to higher-priority efforts.
小心惰性作祟：每一個專案都會產生某些程度的惰性。人們會發展出擁有權，組員與支援者會想：「我們一定要親眼看它完成。」這種視如己出的感覺，再加上投注了不少心力，即使是面對必須中止的專案，你也會偏向繼續把它完成。
Beware of letting inertia6 win: Every project generates a certain amount of inertia. People develop ownership and the team and its sponsors think, "We really have to see this through to the end." Couple those feelings with the sweat equity invested and you have conditions that favor continuing projects that should be stopped.
關鍵進修詞彙／Key Words & Phrases
1. estimate 評估
2. reevaluate 重新評估
3. viability 可行性
4. termination 終結
5. smart management 聰明管理
6. inertia 惰性；慣性
專案是公司的投資，上級會期許有一定的報酬。然而投資有時也會走樣。很多時候應該果斷中止的專案，人們卻常常硬著頭皮將它完成。
Projects are investments that your company makes, from which they expect a return... Investments can sometimes go bad. In many cases a project should be terminated, though in far too many cases it isn't.
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