Aritmetica de la mercadotecnia, trabajo de inglés

1 .- Why employ a two-step process when "USI" could be simply calculated as net profit divided by the investment?

The use a two-step process allows you to see more easily which occurs when one of the variables (net income, sales and investment), changes depending on the market, being more easy to see which of the variables are there that cause increased return on investment.

For example: If we want to increase USI increasing net income by more cost savings and a more efficient marketing:

Net income of $ 25,000 should increase to $ 50,000 from $ USI getting a 33.2% increase another possibility for ROI  is to decrease investment in that case would be: An investment of $ 150,000 to $ 75,000 with which we would have the same ROI with a change in another variable such as the investment

ROI= $50.000 (net income) / $300.000 (sales) * $300.000(sales)  /  $150.000 (investment) = 33.2%

ROI= $25.000 (net income)/ $300.000 (sales) * $300.000(sales) / $75.000 (investment) =33.2%

2 .- What exactly is the investment?

Investment is defined often as the total assets of the company. But today, many analysts use other measures of value in assessing performance.

These measures are: return on net assets (RONA), return on shareholder value (ROSV) or return on assets managed (ROAM).

The ROI is an internal index of utility. The aim of these measures is used to determine how well has the resources .The utility company inflation, competitive pressures and the cost of capital are increasingly important marketing performance and company indicators.

...