Abstract: A disciplined and rigorous method and structure for optimally allocating resources to projects within a business unit is disclosed. The method evaluates current and future projects with associated tools. The method prepares a matrix of performance measurements, desired level of performance (synthesized business model) and management functions. The method assesses the matrix for consolidation of projects and the requirement for additional projects after consolidation. The method incorporates benchmarking process, and attribute listings to identify key process and performance gaps.