After several years of intensive effort our company developed world’s unique methodology for measurement of companies Products Processes & Resources Return on Investment. Practical tool of the methodology is PPROI information system. Within the frame of long term cooperation PPROI Development provides our clients information and knowledge support for measurement and building up of their business ROI. Our company is provider and implementator of PPROI IS. Our philosophy and methodology reflects our belief, that Management basically means right decision making about optimization of products, processes and resources in their relationship. This decision making always has many alternatives and key role of management consists of their evaluation and selection of the best one. Main criterion for the decision making process has to be ROI, because only this criterion leads company to real aim – maximization of return on capital invested. Other partial criterions may lead to capital wastes. Universal implementation of this principle we call „Management by ROI“