Incremental ROIsThere are three steps necessary to document incremental ROIs: Identify a process improvement opportunity, create a formula to calculate the benefits, and determine the costs of the process and the net benefits. Besides these three steps, EHR implementation has various benefits, such as improving the safety, quality, effectiveness and efficiency of care to meet patient expectations (satisfaction). In other words, the contribution of EHR to health systems can improve the performance of organizations (Smith, 2009). According to Pecht & Jaai (2012), “soft ROI” functions as indicators that provide a good measure of intangible benefits to investors. , such as improving reputation, client relationships and influencing the public image of projects without estimating the financial or physical benefits. On these returns, when documenting the justification for indirect returns, the process includes soft costs (risk avoidance, patient safety, process improvement, customer goodwill, regulatory compliance and support costs). Undoubtedly, software analytics can measure all of these benefits through the three steps of processing soft return documents: (1) identify opportunities for process improvement, (2) create a formula to calculate the benefits, and ( 3) determine the cost of the process and the Net Returns.Identify Opportunities for Process ImprovementIt is really difficult to find and define the right opportunities that are used to improve the process, especially when resources are insufficient; However, organizations generally focus on reducing costs as much as possible. In fact, the best approach even if resources are scarce is to find areas of improvement and come up with ideas to improve the process...... middle of paper ...... input tool that shows the differences between the present value of income and the present value of expenses. The project can be profitable when the net present value is positive. In other words, the present value of income is greater than the present value of expenses. Another tool for evaluating investment projects is the profitability index, which is the ratio between the PV of profits and the PV of costs. A project can be beneficial if the profitability index is greater than 1. Moreover, it has the same idea as the NPV: in other words, the present value of the benefits is greater than the present value of the costs. However, these two methods (NPV and cost-effectiveness index) were used to evaluate the EHR implementation proposal. Financial analysis The following table shows respectively the PV of costs, the PV of benefits and the NPV, over a period of 5 years for the investment.: