One of the best resources I have seen for small businesses on this topic is the Content Marketing ROI Guide (requires paid registration) over at Smart Insights. I recommend it regularly to small businesses wanting to get to grips with measurement and ROI models.
Stephen Bateman, the report’s author has now blogged on the topic of measuring costs, and it’s a good quick read. As well labour costs, which are the focus of this post, I hope he will also expand to include the cost of necessary tools and technology, and distribution (including paid methods).
You can read the full post here.