Assuming the Business Process is in scope for the engagement, a To-Be Process model is created stating the way the organisation delivers the products and services to its customers or markets. The To-Be Process model will focus on the new and/or changed business processes. The way on how to arrive at new or revised processes may vary. This can either be done in an analytical way by logically deduce changes and improvements from analysis and requirements or through scenario development where a potential design is evaluated and compared to the existing situation. Important in the design phase is the definition and use of Performance Indicators used to evaluate the design of the To-Be against the As-Is situation. Note that during the business analysis phase of a transformation the performance can only be simulated or analytically calculated as the expected or theoretical performance.