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Performance-based Work Statement

Most professionals in the IT acquisition field have experience in preparing the traditional SOW (statement of work) that stresses how the work should be done more so than the desired results. Many are finding it difficult to prepare a PBWS (performance-based work statement), which stresses the results rather than how the work is to be done. Consequently, there are far fewer performance-based contracts than expected. What is the biggest challenge in preparing a performance-based work statement and what can be done to overcome that challenge? (One or two paragraph response please:)

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It appears that the biggest challenge in preparing a performance based work statement is being able to correctly perform an outcome analysis on the projected outcome based on the ...