Frame the problem. Compare the alternatives. Commit to a recommendation.
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Capture the context before evaluating a solution.
List everyone affected by or influential to this decision. Add or remove as many as needed.
Compare benefits, risks, and evidence from each stakeholder perspective.
Calculate return on investment (ROI) and return on invested capital (ROIC) using the same currency.
Use Basic for a quick total-return ratio. Advanced adds a defined time horizon, recurring cash flows, terminal value, discounting, NPV, and payback.
ROI = (total gain − investment cost) ÷ investment cost. Use totals from the same scope and period.
Use Basic when NOPAT and invested capital are already known. Advanced derives NOPAT and average invested capital from a matched operating period.
ROIC = NOPAT ÷ invested capital. Match the profit period to the capital measurement.
ROI is a flexible project measure; ROIC is an operating-company capital-efficiency measure. Neither is a standardized accounting measure. Keep currencies, scope, and periods consistent, normalize unusual items, and have a finance owner validate reporting use.
Name the choice, the rationale, and any conditions that must be true.
Turn the recommendation into owned, dated next actions.
PAR Decision Record BACKGROUND INFORMATION — PROBLEM OR HYPOTHESIS — ALTERNATIVES RECOMMENDATION — PROJECT PLAN —