O objetivo do trabalho foi avaliar os impactos da taxa de natalidade, da idade de acasalamento e da idade de abate na produção por hectare e na taxa de desfrute de sistemas de ciclo completo de bovinos de corte e desenvolver um indicador para determinar a eficiência bioeconômica da atividade. Para avaliar estes impactos, utilizou-se um modelo computacional determinístico que ajusta categorias animais mediante coeficientes técnicos e pressupostos de evolução do rebanho. Com dados do modelo computacional, estimaram-se modelos matemáticos para predição da produção por hectare (PH) e taxa de desfrute (TD) em função da taxa de natalidade (TN), idade de acasalamento (IAC), idade de abate (IAB) e lotação animal (LT). Os conceitos de análise de sensibilidade e princípios da teoria da utilidade marginal da microeconomia foram utilizados para avaliar os impactos marginais ao mudarem-se os indicadores zootécnicos do rebanho em 27 cenários. Pôde-se identificar o cenário de maior impacto para cada indicador e o indicador de maior impacto para cada cenário. O modelo pode também ser utilizado para identificar em que circunstâncias de aumento da lotação animal e modificação nos indicadores zootécnicos ocorre uma redução na produção por hectare. Para auxiliar nas decisões de investimento quando se pretende intensificar a produção, foi desenvolvida uma sistemática para estimar o valor da produção adicional (VPA). Por fim, um indicador de eficiência bioeconômica (IEB) foi desenvolvido utilizando-se o conceito de retorno do capital investido, sendo aplicado em um cenário teórico de referência para o Estado do Rio Grande do Sul. Com este método, sistemas produtivos eficientes são aqueles que apresentam valores superiores a 3. O cenário teórico foi ineficiente com os valores de 2,22 para o IEB e de 1,50, 2,81 e 3,06 para os componentes solo, planta e animal, respectivamente. Foram identificadas alternativas entre as variáveis que tornam a atividade eficiente, além de relações de isoeficiência em diferentes cenários. Sugerem-se a aplicação do indicador em outras atividades agrícolas e a elaboração de estudos de isoeficiência que incorporem aspectos ambientais e de bem-estar social. / This study aimed at assessing the impacts of calving rate, age at mating and age at slaughter on both the production per hectare and the slaughter rate of cow-calf production systems. An indicator was also developed to determine the bio-economical efficiency of this type of production. To assess these impacts, a deterministic computer model was used. The model adjusted animal categories by means of technical coefficients and assumptions about the herd evolution. Mathematical models were developed to predict production per hectare (PH) and slaughter rate (TD) in relation to calving rate (TN), age at mating (IAC), age at slaughter (IAB) and stocking rate (TL). The concepts of sensitivity analysis, along with the principles of microeconomic marginal utility theory, were used to assess the marginal impacts when the production indicators of the herd were changed in 27 scenarios. It was possible to identify the scenario that had the greatest impact for each indicator, as well as the indicator of the greatest impact in each scenario. The model was also employed to identify in which circumstances an increased number of animals and changed production levels caused a reduction in the production per hectare. To assist in the decision-making process related to investments when a higher production is intended, a systematic framework was developed to estimate the value of additional production (VPA). Finally, a bio-economical efficiency indicator (IEB) was developed by using the concept of return on investment, and this was applied to a theoretical reference scenario in Rio Grande do Sul State. With this method, efficient production systems show values that are higher than 3. The theoretical scenario was inefficient, with IEB of 2.22 and 1.50, 2.81, and 3.06 for the soil, plant and animal components, respectively. Alternatives among the variables that make the activity efficient were identified, as well as isoefficiency relationships in different scenarios. It is suggested that this indicator is applied in other agricultural activities. The design of studies of isoefficiency incorporating environmental and social welfare issues is recommended.

[pt] O patrocínio esportivo é uma das atividades promocionais de marketing que mais se desenvolveu nos últimos anos. Estimativas indicam que os valores investidos mundialmente nessa atividade cresceram mais de mil por cento nos últimos 20 anos, alcançando a soma de 21 bilhões de dólares em 2004. Apesar dos investimentos necessários para se conduzir um programa de patrocínio esportivo serem cada vez mais volumosos, nem sempre as empresas obtém o retorno esperado de seu investimento. Este trabalho tem como objetivo central compreender a efetividade do patrocínio esportivo junto aos consumidores. Para realizar esta análise, selecionou como objeto de pesquisa a Seleção Brasileira de Futebol e os seus três patrocinadores durante a Copa do Mundo de 2006: Nike, Vivo e Guaraná Antarctica. A efetividade do patrocínio esportivo foi avaliada segundo dois fatores principais: o correto reconhecimento das empresas patrocinadoras (mais comumente referido como recall) e o aumento na intenção de compra de produtos dessas empresas por parte dos entrevistados. Três modelos foram desenhados para mensuração da efetividade do patrocínio, sendo dois deles para mensuração de recall e um para mensuração do aumento na intenção de compra. Foi então conduzida uma pesquisa de campo com 382 indivíduos. Os dados coletados foram analisados utilizando técnicas estatísticas multivariadas, tais como análise fatorial, regressão linear múltipla, e regressão logística. Os resultados obtidos evidenciam que alguns fatores têm maior influência para a previsão do recall dos patrocinadores do que outros. Foi o caso do interesse por parte dos entrevistados em futebol, como também do hábito que estes têm em assistir transmissões esportivas. Outra evidência encontrada foi a de que a percepção de similaridade, dos patrocinadores com a Seleção Brasileira de Futebol, influenciou de formas distintas o recall de cada uma das 3 empresas patrocinadoras. Por fim, em termos da intenção de compra, a pesquisa encontrou evidências de que os entrevistados têm sua decisão influenciada a favor dos patrocinadores quando fazem uma avaliação positiva da marca e, também, quando percebem haver similaridade de imagem entre o patrocinador e a Seleção. / [en] The use of sports sponsorship as a marketing tool is in the rise. Estimates indicate that the values invested in this activity have grown over one thousand per cent in the last twenty years, reaching the total sum of US$ 21 billion in 2004. Despite the fact that the capital needed to conduct a sponsorship program is growing considerably, companies that invest in this kind of marketing activity are often not able to obtain the expected return. The main objective of this study is to examine sports sponsorship effectiveness on the consumers. In order to achieve this objective, The Brazilian National Soccer Team and its three official sponsors – Nike, Vivo and Guaraná Antarctica – were used as a case-study. The effectiveness of the sponsorship was evaluated according to two main factors: the correct recall of the sponsors and the increase of the purchase intention of sponsors’ products. Three different models were used to measure the sponsorship effectiveness: two of them to measure recall, and one to measure the increase of the purchase intention. A field research was then conducted with 382 individuals. Three different methods of statistical analysis were used to examine the data: Factor Analysis, Multiple Regression and Logistic Regression. Results showed that some factors have more influence on predicting recall than others. It was the case of the interest that individuals have for soccer, as well as the frequency that they watch sports events through television. Perceived similarity between the sponsors and the team has also influenced the recall of the sponsors, but in a different way for each one of the sponsors. Finally, research showed that the purchase intention tends to be affected by how positive individuals evaluate the brands, and also, when they perceive an image similarity between the sponsor and the Brazilian National Soccer Team.

O objetivo do trabalho foi avaliar os impactos da taxa de natalidade, da idade de acasalamento e da idade de abate na produção por hectare e na taxa de desfrute de sistemas de ciclo completo de bovinos de corte e desenvolver um indicador para determinar a eficiência bioeconômica da atividade. Para avaliar estes impactos, utilizou-se um modelo computacional determinístico que ajusta categorias animais mediante coeficientes técnicos e pressupostos de evolução do rebanho. Com dados do modelo computacional, estimaram-se modelos matemáticos para predição da produção por hectare (PH) e taxa de desfrute (TD) em função da taxa de natalidade (TN), idade de acasalamento (IAC), idade de abate (IAB) e lotação animal (LT). Os conceitos de análise de sensibilidade e princípios da teoria da utilidade marginal da microeconomia foram utilizados para avaliar os impactos marginais ao mudarem-se os indicadores zootécnicos do rebanho em 27 cenários. Pôde-se identificar o cenário de maior impacto para cada indicador e o indicador de maior impacto para cada cenário. O modelo pode também ser utilizado para identificar em que circunstâncias de aumento da lotação animal e modificação nos indicadores zootécnicos ocorre uma redução na produção por hectare. Para auxiliar nas decisões de investimento quando se pretende intensificar a produção, foi desenvolvida uma sistemática para estimar o valor da produção adicional (VPA). Por fim, um indicador de eficiência bioeconômica (IEB) foi desenvolvido utilizando-se o conceito de retorno do capital investido, sendo aplicado em um cenário teórico de referência para o Estado do Rio Grande do Sul. Com este método, sistemas produtivos eficientes são aqueles que apresentam valores superiores a 3. O cenário teórico foi ineficiente com os valores de 2,22 para o IEB e de 1,50, 2,81 e 3,06 para os componentes solo, planta e animal, respectivamente. Foram identificadas alternativas entre as variáveis que tornam a atividade eficiente, além de relações de isoeficiência em diferentes cenários. Sugerem-se a aplicação do indicador em outras atividades agrícolas e a elaboração de estudos de isoeficiência que incorporem aspectos ambientais e de bem-estar social. / This study aimed at assessing the impacts of calving rate, age at mating and age at slaughter on both the production per hectare and the slaughter rate of cow-calf production systems. An indicator was also developed to determine the bio-economical efficiency of this type of production. To assess these impacts, a deterministic computer model was used. The model adjusted animal categories by means of technical coefficients and assumptions about the herd evolution. Mathematical models were developed to predict production per hectare (PH) and slaughter rate (TD) in relation to calving rate (TN), age at mating (IAC), age at slaughter (IAB) and stocking rate (TL). The concepts of sensitivity analysis, along with the principles of microeconomic marginal utility theory, were used to assess the marginal impacts when the production indicators of the herd were changed in 27 scenarios. It was possible to identify the scenario that had the greatest impact for each indicator, as well as the indicator of the greatest impact in each scenario. The model was also employed to identify in which circumstances an increased number of animals and changed production levels caused a reduction in the production per hectare. To assist in the decision-making process related to investments when a higher production is intended, a systematic framework was developed to estimate the value of additional production (VPA). Finally, a bio-economical efficiency indicator (IEB) was developed by using the concept of return on investment, and this was applied to a theoretical reference scenario in Rio Grande do Sul State. With this method, efficient production systems show values that are higher than 3. The theoretical scenario was inefficient, with IEB of 2.22 and 1.50, 2.81, and 3.06 for the soil, plant and animal components, respectively. Alternatives among the variables that make the activity efficient were identified, as well as isoefficiency relationships in different scenarios. It is suggested that this indicator is applied in other agricultural activities. The design of studies of isoefficiency incorporating environmental and social welfare issues is recommended.

O objetivo do trabalho foi avaliar os impactos da taxa de natalidade, da idade de acasalamento e da idade de abate na produção por hectare e na taxa de desfrute de sistemas de ciclo completo de bovinos de corte e desenvolver um indicador para determinar a eficiência bioeconômica da atividade. Para avaliar estes impactos, utilizou-se um modelo computacional determinístico que ajusta categorias animais mediante coeficientes técnicos e pressupostos de evolução do rebanho. Com dados do modelo computacional, estimaram-se modelos matemáticos para predição da produção por hectare (PH) e taxa de desfrute (TD) em função da taxa de natalidade (TN), idade de acasalamento (IAC), idade de abate (IAB) e lotação animal (LT). Os conceitos de análise de sensibilidade e princípios da teoria da utilidade marginal da microeconomia foram utilizados para avaliar os impactos marginais ao mudarem-se os indicadores zootécnicos do rebanho em 27 cenários. Pôde-se identificar o cenário de maior impacto para cada indicador e o indicador de maior impacto para cada cenário. O modelo pode também ser utilizado para identificar em que circunstâncias de aumento da lotação animal e modificação nos indicadores zootécnicos ocorre uma redução na produção por hectare. Para auxiliar nas decisões de investimento quando se pretende intensificar a produção, foi desenvolvida uma sistemática para estimar o valor da produção adicional (VPA). Por fim, um indicador de eficiência bioeconômica (IEB) foi desenvolvido utilizando-se o conceito de retorno do capital investido, sendo aplicado em um cenário teórico de referência para o Estado do Rio Grande do Sul. Com este método, sistemas produtivos eficientes são aqueles que apresentam valores superiores a 3. O cenário teórico foi ineficiente com os valores de 2,22 para o IEB e de 1,50, 2,81 e 3,06 para os componentes solo, planta e animal, respectivamente. Foram identificadas alternativas entre as variáveis que tornam a atividade eficiente, além de relações de isoeficiência em diferentes cenários. Sugerem-se a aplicação do indicador em outras atividades agrícolas e a elaboração de estudos de isoeficiência que incorporem aspectos ambientais e de bem-estar social. / This study aimed at assessing the impacts of calving rate, age at mating and age at slaughter on both the production per hectare and the slaughter rate of cow-calf production systems. An indicator was also developed to determine the bio-economical efficiency of this type of production. To assess these impacts, a deterministic computer model was used. The model adjusted animal categories by means of technical coefficients and assumptions about the herd evolution. Mathematical models were developed to predict production per hectare (PH) and slaughter rate (TD) in relation to calving rate (TN), age at mating (IAC), age at slaughter (IAB) and stocking rate (TL). The concepts of sensitivity analysis, along with the principles of microeconomic marginal utility theory, were used to assess the marginal impacts when the production indicators of the herd were changed in 27 scenarios. It was possible to identify the scenario that had the greatest impact for each indicator, as well as the indicator of the greatest impact in each scenario. The model was also employed to identify in which circumstances an increased number of animals and changed production levels caused a reduction in the production per hectare. To assist in the decision-making process related to investments when a higher production is intended, a systematic framework was developed to estimate the value of additional production (VPA). Finally, a bio-economical efficiency indicator (IEB) was developed by using the concept of return on investment, and this was applied to a theoretical reference scenario in Rio Grande do Sul State. With this method, efficient production systems show values that are higher than 3. The theoretical scenario was inefficient, with IEB of 2.22 and 1.50, 2.81, and 3.06 for the soil, plant and animal components, respectively. Alternatives among the variables that make the activity efficient were identified, as well as isoefficiency relationships in different scenarios. It is suggested that this indicator is applied in other agricultural activities. The design of studies of isoefficiency incorporating environmental and social welfare issues is recommended.

Orientador: Maria Carolina de Azevedo Ferreira de Souza / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-18T02:27:37Z (GMT). No. of bitstreams: 1 Vasconcelos_LuizAntonioTeixeira_D.pdf: 2932468 bytes, checksum: 90cbafa08d901db1a6f754cdab3ed063 (MD5) Previous issue date: 2011 / Resumo: O movimento das empresas, nas estruturas produtivas e segmentos de mercado em que estão inseridas, é resultado da influência de um conjunto numeroso de fatores de diversas naturezas, origens e abrangências. A ação desses fatores determinantes se concretiza de diferentes formas e geram distintos impactos nas empresas. Para a identificação dos efeitos desses determinantes e, simultaneamente, a verificação do poder e dos graus de autonomia da gestão para manejá-los é proposto um método de análise. A fundamentação conceitual, a estruturação e a formalização deste método compõem os principais objetivos deste trabalho. A base teórica essencial para o desenvolvimento desse método foi estabelecida a partir do processo de acumulação de capital na empresa que se manifesta concretamente na forma de um ciclo de investimento produtivo. O fator realimentador autônomo crucial é a acumulação interna na unidade. Os alicerces do modelo proposto estão assentados no desdobramento do ciclo do investimento produtivo em processos específicos e encadeados: geração do lucro ¿ apropriação do lucro ¿ formação do fundo de acumulação interna através da retenção parcial ou total do lucro líquido ¿ crescimento da firma. Tais etapas e processos do ciclo de investimento produtivo podem ser vislumbrados concretamente através dos componentes técnicos do ciclo do investimento produtivo: o ciclo de vigência do arranjo técnico específico da firma, referido a um padrão tecnológico, os ciclos de vida dos produtos da empresa assentados em padrões qualitativos de oferta e demanda do mercado e o ciclo operacional determinado no interior da cadeia produtiva pelos padrões produtivos e de relações mercantis. Esses desdobramentos explicitam os processos técnicos e decisórios, a estruturação de seus componentes, as relações de determinação entre componentes de processos internos, os fatores determinantes originados de relações estabelecidas em âmbitos externos de determinações. Tais determinações afetam as ações gestão das empresas dependendo da forma com que elas estabelecem relações em transações mercantis na cadeia produtiva ou relações de poder no interior dos espaços concorrenciais ou ainda, conforme o modo de inserção nos espaços institucionais sócio-econômicos e geopolíticos. O exame do grau de autonomia das empresas nesse cenário de determinações e a formalização dos processos econômicos, através das grandezas e indicadores relevantes, tendo em vista as formas e as possibilidades de manejo dos seus componentes, completam a metodologia proposta. Dispõe-se, assim, de uma visão panorâmica dos fatores que afetam o campo de ação da gestão abrindo possibilidades e impondo limites às suas funções, como se propôs mostrar neste trabalho / Abstract: The movement of companies in the production structures and market segments in which they operate is influenced by a broad and diverse set of factors. The action of these factors impacts companies in different ways and cause different effects. In order to identify these determinants and their effects, while simultaneously analyzing the power and the degree of autonomy that the business administration have to manage them, we propose an analytical method. The reasoning, structuring and formalization of this model are main objectives of this study. The theoretical framework that supports the analytical model is the process of capital accumulation in the company which is manifested concretely as a cycle of productive investment. The autonomous and essential feedback of this cycle is the internal accumulation of capital into the firm. The foundations of the proposed method rely on the cycle of productive investment decomposed in its elementary steps: process of generating profit ¿appropriation of the total profit and retained net profit ¿ constitution of the internal fund for capital accumulation ¿ firm growth. Such steps and processes of the capital productive cycle of investment are split into their technical components: the economic life cycle of the specific technical arrangement of the firm endorsed by a technological standard, the life cycle of the company's products based on qualitative patterns of supply and demand in the market and the operacional transaction cycle within the supply chain which depends on the standards of production and of market relations. These developments explain the technical processes and decision-making, the structuring of its components, the determination relations between components of internal processes, the determinants arising from other areas covering commercial transactions in the supply chain, power relations within the market and competitive forms of insertion in the socio-economic and geo-political spaces, within the institutional orbit. The investigation of the management process and yours autonomy in this scenario of determinations and the formalization of relevant economic processes, through measurements and relevant indicators, in view of the forms and possibilities to manage its components, complete the proposed methodology. This provides us with a panoramic view of factors affecting the management purview, opening opportunities and setting limits to their roles, as proposed in this thesis / Doutorado / Teoria Economica / Doutor em Ciências Econômicas

Due to increasing competitiveness, manufacturing industries are facing a great amountof pressure to optimize their production. One of the first sectors affected by thisphenomenon is the metal industry, which has undergone multiple developments in theprocess of finding optimal solutions to this challenge. Examples for these solutions arefrequently found in IT-applications that optimize the technique of cutting and slittingthe produced metal. Research has namely proven that by generating an optimizedsolution with an IT-application, the scrap created in the metal production can beminimized. In the longer term, this can minimize costs and thereby improve thereturn of investment of organizations. However, an obstacle lies in the fact that auniversal, one-size-fits-all, solution has not been developed yet. Hence, for eachparticular case, a new optimization application needs to be developed according tothe respective metal producer's conditions and goals. The purpose of this paper is todemonstrate how the above-mentioned optimization can be developed and madepossible. This has been executed by performing a case study of an actual project of aleading Swedish metal producer who has ordered this kind of IT-application. Whiledoing so, an understanding of the dynamics of the optimization process has beenobtained. This has been done by executing and applying iterative and progressingmethods. In order to give a brief overview of this procedure, the mentioned methodscan be summarized in few simple steps. Primarily, qualitative and action researchinterviews have been held in a specification phase in order to clarify the company'sexact specifications. Thereafter, these specifications have been used as the main datain a configuration phase where progressing methods have been used. This has later onresulted in an optimized system. Finally, an evaluation of this optimization method hasbeen done which demonstrates that the used methods were efficient in the sense ofextracting an optimized IT-application.

The role of the corporation is shifting from an entity focused on making monetary profits to an organization focused on creating value for all of its stakeholders. Despite of this many of the guidelines, standards and reporting frameworks that have been developed to take into account the increasing stakeholder expectations only capture corporate inputs and outputs relating to social initiatives. By not understanding the value created by social initiatives information is missed that could be useful to the organization and its stakeholders. The purpose of this study has therefore been to see if the Social Return on Investment (SROI) methodology can be a viable tool for companies to use for measuring the value created by CSR activities. This has been accomplished via a case study of a CSR initiative funded by a multinational wind power company in India, and more specifically the building and use of a traditional water harvesting structure called a taanka. Having gone through the six steps of SROI, including monetization of all non-market social, environmental and economic values, the results show that for every Indian Rupee (INR) invested into the studied CSR initiative 29 INR of social value have been created for the stakeholders. The results also show the relation between different inputs and outcomes for the stakeholders affected by the initiative. By analyzing the results several lessons for the construction of future taankas can be learnt. Each taanka should for instance be constructed for as many households as possible and ownership should be shared by the users. More resources should also be allocated to following up the outcomes created by CSR initiatives to help to maximize the efficiency of the resources used to create social value. The methodology can also be used to understand the shared corporate and societal values created by measuring the value created for both the company and the stakeholders, which in turn is useful when deciding on the allocation of corporate resources.

Studiens syfte är att undersöka hur konsulter arbetar med nyttovärdering vid ERPinvesteringar,samt finna kritiska framgångsfaktorer som kan fungera som stöd för ERPkonsulter.Vi har genomfört en fallstudie på SYSteam Anderstorp där vi på ett kvalitativt vissamlat in data via dokumentundersökningar, observationer och intervjuer. Vid analys avinsamlad data kunde vi identifiera fem steg en ERP-konsult bör gå igenom för att värderanyttor vid ERP-investeringar. Dessa steg är 1processkartläggning, 2identifiering av nyttor,3värdering av nyttor, 4genomförande och 5uppföljning. Vidare har vi i varje steg kunnatidentifiera kritiska framgångsfaktorer som vi anser kan underlätta en ERP-konsults arbetemed nyttovärdering. Sammanlagt har vi kunnat identifiera fjorton kritiska framgångsfaktorer.De slutsatser vi kunnat dra av denna studie är att befintliga modeller för nyttovärdering ochvärdehemtagning tenderar att bli för teoretiska för att kunna tillämpas i praktiken. Snarareanser vi vikten borde ligga på att dokumentera erfarenheten vid varje ERP-investering för attkunna applicera ett framgångsrikt arbetssätt på framtida projekt, samt att undvika misslyckanden.

The Diploma Thesis is dealing with questions of investment decision-making in the area of IT and can be a complete guidance on the basic concepts of decision-making on the investment projects, methods of financial evaluation of such projects and the ways of its application in the sphere of IT. It is mainly aimed on the projects dealing with internal processes in IT organizations and optimalization of its management ? IT Service Management (ITSM). The paper deals with existing methodologies and standards applicable to IT Service Management and closely works with the latest library of best practices ITIL V3. The introduction gets the reader into the basics of the IT management, introduces the existent market standards and creates a liaison between the IT and business in questions of investments. The second part pays attention to the principles of ITSM and describes the benefits that can process optimalization bring to the company. The third chapter opens up the IT investment topic and introduces various methodological concepts and models used not only in the classical financial theory, but in the modern management practice as well. It offers a basic overview on the methods of investment project evaluation, e.g. Net Present Value (NPV), The Payback Period Method, The Internal Rate of Return (IRR), The Profitability Index, and the most popular one ? Return on Investment (ROI). The following chapter applies the measure of Return on Investment (ROI) to the projects of ITSM implementation according to ITIL. It shows the basic principles of the method usage, describes its main components and introduces the way of identification and evaluation of the benefits, which those projects bring to the business. Gained knowledge is based on the real practical examples ? several worked-out business cases created for the customers of the Hewlett-Packard Company. The last part of this chapter shortly describes several software tools for building the similar business cases and their own methodology. The last chapter in devoted to the situation on the local and world market and addresses the practical application of the methods of IT projects evaluation in the companies. The conclusion then summarizes important parts and key elements of the paper.

When expenses become an issue, training is often one of the first budget items to be cut. There have been a number of evaluation studies about rates of return from training interventions. Most results are based on interviewing participants about the value of the intervention and its effect on their productivity. This often results in quadruple digit return on investment indications. Decision makers who control the budget often view these kinds of results with skepticism. This study proposes a methodology to evaluate training interventions without asking participants their opinions. The process involves measuring learning through a series of pre-tests and post-tests and determining if scores on pre-tests can be used as predictors of future return on investment results. The study evaluates a series of return on investment scores using analysis of variance to determine the relationship between pre-tests and final return on investment results for each participant. Data is also collected and evaluated to determine if the financial results of the organization during the period of the training intervention could be correlated to the results of the training intervention. The results of the study suggest that the proposed methodology can be used to predict future return on investment from training interventions based on the use of pre-tests. These rates of return can be used as a method of selecting between competing training intervention proposals. It is a process that is easily understood by the key decision makers who control the allocation of financial resources. More importantly, it is a process that can maximize the value of each dollar spent on training.