ITEMS COST QUANTITY TOTAL

Computer 20,000 3 P60,000

Printer 6,000 1 6,000
Personnel 80,000 _ 60,000
Operating 30,000 _ 30,000
TOTAL P156,000

BENEFITS VALUE PER YEAR

Opportunity in a quick process of P250,000 a year
transaction
Reduction in Opportunity Cost 5,000 a year
Reduction in Maintenance Cost 25,000 a year
Decrease of Opportunity Cost 15,000 a year
Intangible benefits - Suppliers 10,000 a year
TOTAL P305,000 a year

Return on Investment

ROI = (Income / Sales) x (Sales / Asset)

= (75,000 / 125,000) x (125,000 / 766,000*)

= 0.6 x 0.163

ROI = 9.79 %

*Sum with land, building, warehouse and delivery truck