Example: Simple Project Budget - 11 month payback - Cut over April / Mai

Budget Records: Projectperiod Pay Back Time Operational period Total

Cost Jan. Feb. Mar Apr Mai Jun Jul Aug Sep Okt Nov Dec Jan Feb Mar Apr
Development
- Salary 33 33 33 33 33
- CPU-min. 10 10 10 10 10
- Consultant 10 10 10 5
- Meetings 2 2 3 2 3
Security 3 2
Implementation (From old to new) 2 8
Maintenance 2 2 2 2 2 2 2 2
Licenses 1 1 1 1 1 1 1 1 1 1 1 1
Webhotel / Net 1 1 1 1 1 1 1 1 1 1 1 1
Print / other material 3 3 2 2 2 2 2 2 2 2 2 2 2
Operations 4 4 4 4 4 4 4 4 4 4 4 4
Marketing incl. material 2 2 3 3 3 3 3
Rooms 1 1 1 1 1
Workstations 13 13
Education
- Project Group 1 1 1
- User 2 2 2 2
Etc….
Cost Total: -57 -47 -57 -82 -88 -15 -15 -13 -8 -10 -8 -11 -10 -10 -13 -10 -454
Benefit
Better Information at the right time 2 4 4 4 4 4 4 4 4 4 4
Increasing Revenue / sales 4 6 6 6 6 6 6 6 6 6
Security 1 2 2 2 2 2 2 2 2 2 2
Savings 3 8 10 10 10 10 10 10 10 10 10
- Equipment 1 1 1 1 1 1 1 1 1 1 1
- Material 2 3 3 3 3 3 3 3 3 3 3
- Labour work / salary 1 2 3 3 3 3 3 3 3 3 3
- Less in stock 2 2 3 5 5 5 5 5 5 5
Strategic alliance (Value chain) 5 6 7 7 7 7 7 7 7 7
Image / Goodwill 5 6 6 6 6 8 8 8 8 8
Netshop 5 7 7 7 7 7 7 7 7 7
Direct marketing 5 5 3 3 3 3 3 3 3 3
Improved wellbeeing 2 3 3 3 3 3 3 3 3 3 3
Attractive workplace 1 1 2 2 2 2 2 2 2 2 2
Etc….
Benefit Total 0 0 0 0 0 13 50 60 60 62 62 64 64 64 64 64 627
Cost - Benefit -57 -47 -57 -82 -88 -2 35 47 52 52 54 53 54 54 51 54 173

Calculated Per Month

Total Cost 57 104 161 243 331 346 361 374 382 392 400 411 421 431 444 454
Total Benefit 0 0 0 0 0 13 63 123 183 245 307 371 435 499 563 627
ROI Month -100% -100% -100% -100% -100% -96% -83% -67% -52% -38% -23% -10% 3% 16% 27% 38%

Return on investment = (gain from investment - cost of investment) / cost of investment 38% (627-454)/454
Break even is reached by a ROI of 0%, and you earn money on all ROI greater than 0

ROI = (Fortjeneste – Investering) / Investering x 100