A team calculates the value of a project in terms of the dollars saved and...

The correct answer is B. return on investment . The CSSBB source defines ROI as:

ROI = Net Income / Investment

In project terms, the team first determines the financial benefit, such as dollars saved and costs avoided , and then compares that project gain with the money invested to implement the project. That is exactly the logic of return on investment. The source also states that financial benefits and risks are used to evaluate, prioritize, select, and track Six Sigma projects.

Net income by itself is only one part of the comparison. Return on net assets is a different ratio, and general and administrative expenses are an accounting cost category, not a valuation method. Since this question describes comparing project financial gain with implementation spending, the proper CSSBB financial term is return on investment . Therefore, the verified answer is B .