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The Return on Investment of Software Process Improvement [J.Ross Pub] [Amazon] [ASQ] [PMI] 
Practical Metrics and Models for Return on Investment [TickIT] [pdf brief] [ppt brief] [pdf paper] [word paper] [excel roi model]
Return on Investment of Software Process Improvement: A Complete IDEF0 Methodology
ROI Analysis of Software Process Improvement, Online Education, and Teleworking [pdf paper] [word paper]
How to Estimate ROI for Inspections, PSPSM, TSPSM, SW-CMM®, ISO 9001, and CMMISM [pdf paper] [word paper]
The Return on Investment in Quality [pdf paper]
Net Present Value (NPV) for Inspections, PSPSM, TSPSM, SW-CMM®, ISO 9001, and CMMISM [pdf table] [excel table]
How to Estimate ROI for Inspections [pdf paper] [word paper]
Software Process Improvement: Modeling Return on Investment (ROI) [ppt brief] [pdf brief] [word paper] [pdf paper]
Using Cost Benefit Analyses to Develop a Pluralistic Methodology for Selecting from Multiple Prescriptive Software Process Improvement (SPI) Strategies [html synopsis] [ppt overview] [pdf overview] [word paper] [pdf paper] [excel roi model] [excel roi summary] [excel breakeven summary]
Cost & Benefit Analysis: Choosing a SPI Method for Maximum Return on Investment (ROI) [ppt brief] [pdf brief]