I have prepared a study for my university regarding LMSs. Moodle was selected to be implemented amongst the different systems evaluated. However, I'm having a hard time evaluate moodle's financial aspects. I know its an open source software, meaning there are no licensing costs, but I need to prepare a costs-benefit-analysis, ROI(return on investment), and TCO(total cost of ownership).
If anybody has documents regarding this subject, or at least regarding measuring the financial performance of an open source software please send it to me.