Managers usually assess the value of an IT project through return on investment (ROI), but for long-duration, ongoing IT projects, companies should look at a "return on assets" (ROA) approach, according to Miko Matsumura, chief strategist at Software AG.
Assessing IT Value Through ROA [1] | Source: The Big Fat Finance Blog [2].
Links:
[1] http://bigfatfinanceblog.com/2009/08/20/assessing-it-value-through-roa/
[2] http://bigfatfinanceblog.com/