In case you haven't downloaded and read the report yet, here is what FEI member Jim Clark had to say.
Another very good report sponsored by FERF.
It is a subject that attracts a lot of interest, as evidenced from the very strong participation by industry and size of firm. Having been a VP Finance of a billion dollar division of a manufacturer, I would add that the operations function and marketing function have enormous appetite for capital, but a limited real capacity to effectively implement and execute. Therefore, even though requested budgets are "haircut" by 50% or more, the final approved budget is often well under-spent.
Effective post audits to point out realized vs. planned benefits are also difficult to do.