Yes, in theory. In practice it can be very hard to include switching costs, complexity costs etc into the equation. Most business people I know take a much more

Yes, in theory. In practice it can be very hard to include switching costs, complexity costs etc into the equation. Most business people I know take a much more pragmatic view of calculating ROI on direct costs and putting a finger in the air about whether it's worthwhile. Also, if total return is small and capped, it may not even be worth the time to calculate ROI.