Business Impact Measures Business impact measures demonstrate how a particular HR program or activity adds value to the bottom line. Two metrics that are useful in measuring business impact are ROI and cost/benefit analysis:Return on Investment One of the most commonly used business metrics is return on investment (ROI). ROI is calculated by dividing the benefits realized as a result of a program by the total related direct and indirect costs.Cost/Benefit Analysis A cost/benefit analysis (CBA) compares all costs of a proposed program to the benefits that will be realized if it’s implemented and forecasts the net impact on the bottom line. CBA can be used to evaluate the cost effectiveness of several alternatives and recommend a preferred course of action. The difference between CBA and ROI is that CBA includes soft costs in the calculation, whereas ROI generally includes only hard costs.