Jeff hit the key points on costs.
I am guessing that the companies in question are current or potential clients of your firm's services. Their ROI will be related to filling available time slots, with the most profitable services, with the shortest time between billing and payment receipt. Along the way there are a number of legal requirements they must comply with. Your company of course providing the technology tools that enable this versus manual operation or competitor solutions.
Business objectives - ability to expand and leverage fixed costs for higher profits.
Business requirements - tasks that must be done, regulations that must be followed, records that must be kept.
ROI - costs of your solutions versus revenues their business can generate plus penalties avoided.