I'd just set up columns for the pieces of information you're concerned with
about the computers:
Model | Cost | CPU Type | CPU Speed | RAM | HD Storage | ...
Which features are important to you are the ones I'd record, and I'd just
put simple numeric values of equal type in each column. That is, instead of
recording CPU speed as 2.4 GHz and 3.0 GHz, I'd just enter 2.4 and 3. Easier
to compare simple numeric values later.
As for determining best deal, well that's rather arbitrary on your part. A
lot depends on the intended use of the system: for something simply to surf
the web, chat on-line, use email, and other 'light' applications, then your
best bang for the buck might actually be a small, low-cost system as the cost
of lots of drive storage, high-end video cards, super-sound cards would be
rather wasted. If you're into on-line gaming, then high end video cards,
lots of RAM and CPU power are a plus.
Consider some type of scheme that 'weighs' each numeric value and gives you
an overall score for the computer that's based on the individual values for
each sub-system you've recorded and simply compare those scores, either
against one another or also incorporate the cost of the system to determine
the best bang for the buck (i.e., Cost / weighted-score [lower is better], or
weighted-score / Cost [higher is better]).