ROCE measures return on assets after the fact. ARR measures potential returns. Why might a finance department be quizzing the proposal manager (PM) about the ARR? And more importantly, why is it important that the PM give a reasonable ARR?
This is a 4 to 5 paragraph essay. Limit your cites to 1 cite of the text and 1 cite of a recent research article. Use any experience you have had on any projects or in any work environments where making a profit mattered. Critically think about and compare, contrast and analyze those 3 sources. Take a position and use those 3 sources to support your position.
In the discussions the originals had no one right answer .... so learn from each other and keep taking the concept to deeper and deeper understanding.