Reference:
BABOK v.3.0 - IIBA (page 161)

In the context of Business Analysis, requirements should be initially prioritized based on the business benefits they are expected to deliver. This approach aligns with the principle of delivering the most value to the organization and ensuring that the most impactful requirements are addressed first. Prioritizing by business benefits helps in focusing on what is most important for achieving business objectives and delivering value to stakeholders.

When considering changes or additions to existing requirements, business analysts assess the impact of the proposed change by considering:
Impact: the number of customers or business processes affected if the change is accepted.