summing up an abbreviation is a shortening of a word or a phrase an acronym is an abbreviation that forms a word an initialism is an abbreviation that uses the first letter of each word in the phrase thus some but not all initialisms are acronyms
ROI, or return on investment, is a common business term used to identify past and potential financial returns. Managers and executives look to the ROI of a project or endeavor because this indicates how successful a venture will be.
return on equity (ROE) A measure of the net income that a firm is able to earn as a percent of stockholders' investment. Many analysts consider ROE the single most important financial ratio applying to stockholders and the best measure of performance by a firm's management.