ある会社にはプロセス改善イニシアチブがあり、年間150,000米ドルの非配合で収益が増加すると予測されています。イニシアチブの予算コストは$200.000であり、イニシアチブのサポートにはコストがかかります
2年目と3年目は30.000ドル。
最初の3年間の投資収益率はどのくらいになると予想されますか?
正解:A
Explanation
Return on investment (ROI) is a measure of the profitability of an investment, calculated as the ratio of the net benefit to the total cost. The net benefit is the difference between the revenue and the cost. The total cost is the sum of the initial and ongoing costs. In this case, the ROI over the first 3 years can be computed as follows:
RevenueInitial costOngoing costTotal costNet benefitROI=150,000×3=450,000=200,000=30,000×2=60,000=20 Therefore, the projected ROI over the first 3 years is73.08%, which is closest to option A. 44%.
References:CBAP Handbook,CBAP Study Guide,Why should you be a CBAP in 2023