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This is a true statement. When there are substantially different ages of assets in different segments, the use of ROI may not be appropriate. This is because the assets will have different book values based on their age and so each segment would have a different basis for what may be essentially the same assets.
This is a true statement. If ROI is used to evaluate managers, a good manager may not want to be affiliated with a division that is performing poorly because the poorly performing division will have a difficult time generating the required return. And yet, a division that is performing poorly needs the skills of a good manager if it is to have any chance of turning around.
This is a true statement. Under ROI, a manager may reject a project that has a positive net present value only because the return is not high enough when compared with the manager's historical ROI.
ROI uses many of the same measures that other methods use and is therefore susceptible to the same manipulation as other methods are.