Martin White has written a blog entry on the difficulty of calculating intranet cost-benefits. To quote:

The minute a prospective client asks me to assist in developing an ROI justification for their intranet I suddenly become very busy! I have a huge problem with any justification for an intranet that requires a quantitative business case to be made. I am not against doing so for certain projects, but in my view if a senior maangement team does not have the vision to see what the benefits of an intranet can be, then it’s time to find a job elsewhere before the intranet implodes.

Via Column Two.