Abstract

This paper provides a systematic review of ROI-focused business analysis techniques, particularly optimizing budget efficiency and resource allocation. The study explores various techniques, including cost-benefit analysis (CBA), activity-based costing (ABC), zero-based budgeting (ZBB), and ROI models, evaluating their effectiveness in improving organizational performance and maximizing returns. By examining key criteria for evaluating business analysis techniques, this review offers insights into the practical applications of these methods across different industries. The findings highlight the critical role of data-driven decision-making in enhancing financial outcomes and resource management. Despite the benefits, organizations face challenges such as data collection, complexity, and resistance to change, which may hinder the successful implementation of these techniques. The paper also presents case studies that illustrate both the successes and obstacles encountered in the application of ROI-focused analysis. The conclusion discusses the implications of these findings for practice, suggesting further research in areas such as AI integration, the impact of organizational culture, and the adaptation of ROI techniques to global economic challenges. Future research could explore the integration of advanced technologies and investigate the broader implications of ROI analysis in contemporary business environments.