ฺBreaking the ROI computation into two separate element help the manager to see important relationships that might remain hidden. First, the important of turnover of assets as a key element to overall profitability is emphasized. Prior to use of the ROI formula, managers tended to allow operation assets to swell to excessive levels. Third, breaking the ROI computation into margin and turnover elements stresses the overall profit picture. That is, a company may shave its margin slightly hoping for a large enough increase in turnover to increase the overall rate of return. Fourth, ratios make it easier to make comparison between segments of the organization.