Abstract
On information investments, many researches of ex ante economic evaluation have been done, while almost nothing of ex post. Then, selected economic indices are applied to allocate financial performances to shares of machinery and information investments. Manufacturing enterprises listed on Tokyo Stock Exchange are evaluated on the both investments. As results, it is ascertained that there are large differences on investment economics among business categories and notwithstanding the return on information investment is larger in the average than the return on machinery and furthermore the enterprises of the high return have almost the forward integration with processing and sales. It is considered to suggest that the effectiveness of information depends on the business architecture.
