Managerial Accounting, v1.0: "Chapter 11, Section 4: Return on Investment (ROI) to Evaluate Performance

Games Inc. will also consider the Return on Investment (ROI) generated by each division as an evaluative metric. ROI is one of the most common measures of performance for managers responsible for investment centers. ROI is a basic measure but the method of its calculation can vary between organizations – like different types/brands of peanut butter.