The Manager's Pocket Guide to Mega Thinking and Planning

A unique, yet powerful application business case model has been developed by Bernardez¹⁶ and has been applied successfully in both the public and private sectors. He has created and validated a unique and powerful 2-level business case model. The model collects and applies metrics for both the elements of a conventional bottom line for an organization (e.g., profit, jobs) and links that with a societal (Mega) bottom. In this approach, Micro— individual performance contributions—are included. Table 3.2 provides an example for an incubator business organization associated with a Mexican University. It shows how Mega and Macro and Micro results can be computed to show a conventional as well as a societal (Mega) return-on-investment:

Table 3.2. ...