flowchart LR
    A["The need for IT investment<br/>rests on subjective claims,<br/>making budget hard to secure"] --"Quantify<br/>costs and benefits"--> B["Economic indicators —<br/>ROI, NPV, PP, IRR —<br/>objectively expressed as numbers"] --"Persuade management,<br/>gain investment approval"--> C["Data-driven justification<br/>of IT investment"]

    style A fill:#FFEBEE,stroke:#D32F2F,color:#000
    style B fill:#E3F2FD,stroke:#1976D2,color:#000
    style C fill:#E8F5E9,stroke:#388E3C,color:#000
  

    flowchart TD
    subgraph COST["Cost items"]
        direction LR
        C1["Initial investment cost<br/>Hardware/software<br/>build, development, adoption"]
        C2["Operating cost (OpEx)<br/>Maintenance, licensing<br/>labor, training"]
        C3["Transition cost<br/>Data migration<br/>decommissioning the old system"]
    end

    subgraph BENEFIT["Benefit items"]
        direction LR
        B1["Direct benefits<br/>Cost savings, revenue gains<br/>productivity improvements monetized"]
        B2["Indirect benefits<br/>Fewer errors, better quality<br/>value of reduced risk"]
        B3["Intangible benefits<br/>Brand, satisfaction<br/>stronger compliance"]
    end

    COST --> NET["Net benefit<br/>= total benefit - total cost"]
    BENEFIT --> NET

    style COST    fill:#FFEBEE,stroke:#D32F2F,color:#B71C1C
    style BENEFIT fill:#E8F5E9,stroke:#388E3C,color:#1B5E20
    style NET     fill:#1E3A5F,stroke:#1E3A5F,color:#fff
  

    flowchart LR
    subgraph R1["　"]
        direction LR
        M1["ROI (Return on Investment)<br/>net benefit / total investment × 100<br/>Higher = more attractive"]
        M2["PP (Payback Period)<br/>total investment / annual net benefit<br/>Shorter = lower risk"]
    end
    subgraph R2["　"]
        direction LR
        M3["NPV (Net Present Value)<br/>PV of benefits - PV of costs<br/>Positive → feasible"]
        M4["B/C Ratio (Cost-Benefit Ratio)<br/>PV of benefits / PV of costs<br/>≥ 1.0 → feasible"]
    end

    style M1 fill:#E3F2FD,stroke:#1976D2,color:#000
    style M2 fill:#F3E5F5,stroke:#7B1FA2,color:#000
    style M3 fill:#FFF3E0,stroke:#F57C00,color:#000
    style M4 fill:#E8F5E9,stroke:#388E3C,color:#000
    style R1 fill:none,stroke:none
    style R2 fill:none,stroke:none