Cost of delay (CoD) estimates the downside of not doing something.

This cost is important to know because it compounds over time. It is comprised of multiple factors:

  • User or business value: relative value to user or revenue potential.
  • Time criticality: Deadlines, declining potential, dependent milestones, customer satisfaction.
  • Risk reduction or opportunity enablement: Removing potential future issues, enabling new opportunities or learning.

Estimated using relative values, with the project with the least value setting the baseline at 1.rS6

  1. “WSJF,” Scaled Agile Framework (blog), accessed January 7, 2021, (See notes.)