Return On Investment of Revenues vs. Return On Investment of Relationships US Companies focus on Return On Investment (ROI) or the end result. They don’t concern themselves on how it is achieved. US companies spend less time establishing their process. Japanese also focus on ROI, however, they emphasize the process on how to get there. For example, they evaluate how to create the process for the project so that they regard the cost including the value of establishing the process in total.