Return on Investment (ROI) Fundamentals

Management Accounting and Cost Control · 3:42

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Lyrics

[Verse 1]
Sarah's looking at her factory floor
Invested two million, maybe more
Now she needs to know if profits justify
The capital she put on the line

Net income earned divided by
Investment cost will tell her why
Some call it the golden ratio test
Return on Investment shows what's best

[Chorus]
ROI, ROI, the percentage that reveals
Net income over investment, that's the deal
Multiply by one hundred, see it clear
Higher numbers mean success is here
ROI, ROI, but don't let it fool your mind
There's more to decisions than this single sign

[Verse 2]
Take the gain and subtract what you paid
Divide by cost, that's how it's made
If you earned three hundred on one thousand spent
That's thirty percent, your money well lent

But timing matters more than most believe
A project spanning years can deceive
Twenty percent in one year beats the same
Spread over five in the investment game

[Chorus]
ROI, ROI, the percentage that reveals
Net income over investment, that's the deal
Multiply by one hundred, see it clear
Higher numbers mean success is here
ROI, ROI, but don't let it fool your mind
There's more to decisions than this single sign

[Bridge]
Cash flows ignored, just accounting gain
Risk levels differ, that brings some pain
Size of investment gets no weight
Two projects equal by this rate
Could have different strategic worth
Time value missed from the start of birth

[Verse 3]
Mark compares two divisions today
Both show fifteen percent ROI display
But one's brand new with growth potential
The other's mature, declining, essential

Context matters in the bigger view
ROI's just one lens to look right through
Qualitative factors play their part
Strategic value, competitive art

[Chorus]
ROI, ROI, the percentage that reveals
Net income over investment, that's the deal
Multiply by one hundred, see it clear
Higher numbers mean success is here
ROI, ROI, but don't let it fool your mind
There's more to decisions than this single sign

[Outro]
Strong for comparing, quick to see
Performance measured easily
But use with caution, use with care
Other metrics should be there
ROI's your friend but not alone
In the CPA's decision zone

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