During an industrial project, from start-up through to production (in the case of a product) or user availability (in the case of a service), the company is concerned with economic performance.
It's always difficult to get an idea of this performance: to carry out a calculation using the "cost price" method, you need a very large amount of data (materials incorporated, operating times, equipment depreciation, etc.), which is only available when the project is almost finished.
There are, however, methods that have the merit of requiring much less information. These methods, particularly statistical ones, draw on the company's "memory", capitalized on over the course of its industrial history, and make it possible to forecast and control the project's economic performance.