Question: Which of the following statements is not a weakness of using return on investment (ROI) to evaluate performance? Multiple choice question. It may be difficult to assess the performance of a manager who takes over an existing business segment. ROI does not include the investment in nonoperating assets, such as land held for investment or stock in other companies. Managers may increase ROI in a way that is inconsistent with company strategy. Managers may reject investment opportunities that would benefit the entire company but negatively affect the manager.