Design of value-evaluation framework on IT assets

Abstract

IT is indispensable to drive the business on all companies in today. Thus, IT investment is one of the most important decisions making to shape the business strategy, and its amount is not little. However, the "value" of IT assets is not adequately evaluated, and IT assets have been only recording an amount of the acquisition cost as the assets on the balance sheet. This study makes clear the issues in the evaluation of IT assets, and attempts to design the framework of value-evaluation on IT assets.