Return on Investment (ROI)is a Very Popular Measure Employed to Evaluate

Multiple Choice

Return on investment (ROI) is a very popular measure employed to evaluate the performance of corporate segments because it incorporates all of the major ingredients of profitability (revenue,cost,investment) into a single measure.Under which one of the following combinations of actions regarding a segment's revenues,costs,and investment would a segment's ROI always increase? (CIA adapted) $$\begin{array} { | l | c | c | c | } \hline & \text { Sales } & \text { Equipment } & \text { Inrestment } \\\hline \text { A. } & \text { Increase } & \text { Decrease } & \text { Increase } \\\hline \text { B. } & \text { Decrease } & \text { Decrease } & \text { Decrease } \\\hline \text { C. } & \text { Increase } & \text { Increase } & \text { Increase } \\\hline \text { D. } & \text { Increase } & \text { Decrease } & \text { Decrease } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D