What happens if there is a cost drift before the T0 date?
The cumulative balance sheet, the dashboard of a project's economic performance

Among the risks inherent in the project, some may lead to higher costs than expected:

• cost of design, prototyping and testing,

• other expenses (market research),

• but also investment,

with obvious repercussions on the entry ticket.

Using the previous example (§3), the entry ticket is increased from 10 to 20,000 k€. The previous figure shows that the breakeven point is shifted by one year, and that the profit generated is down by 50,000 k€.