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.