Bertrand Guillotin asks if an MBA is really worth the cost? 

R.O.I. (Return On Investment) is often a formula that MBA applicants think about when they try to decide if an MBA is worth the cost, especially in difficult economic times.  If you think more broadly about this accounting concept you might come across the straight-forward pay-back method. 

Let's assume a simplistic scenario where your post-MBA salary will help you generate an additional US$ 25,000 per year compared to your pre-MBA (current) salary.