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Analysis of alternatives is a systematic method to deal with the problem of selecting a reliable variant and a common approach to the efficient allocation of limited resources among the competing candidate alternatives. In this method, the alternatives for meeting the existing needs are studied by assessment of the quantitative effects and costs for each of the considered alternatives. This becomes the objective that is approached by means of mathematical, economic, statistics, and other scientific methods. The analysis of alternatives is a process that includes definition of goals, main parameters, assumptions and constraints for the analysis; preparation of a list of considered alternatives; collection of data into a database and evaluation of the effects and cost for each alternative; performing sensitivity analysis; and reporting the final results from the analysis. The practical realization of the analysis of alternatives is related to the elaboration of a plan for the analysis, whose content is presented in this article.