情報化投資とマネジメント : 管理会計からの検討(<特集>情報化投資とマネジメント)

抄録

A demand of planning and evaluations methods which are necessary for making rationalized decision about information system's investment projects is increased in business world. Referring to the approach which explains that there are three stages in information systems development, ie. Management Information Systems(MIS);Management Support Systems(MSS);and Strategic Information Systems, we will review some researches about such topics. We should not emphasize the importance of each project evaluation but emphasize the necessity of holistic evaluation and analysis and indicate the integrated evaluation methods combining"stock and flow"approach. Also, these three systems(MIS, MSS, and SIS), have formed information systems portfolio which means information infrastructure, transaction supported system, informatin support system, and strategic support systems. One of these sub-systems would have other systems' characteristics during some time passage, and in such a case, we should suggest the usefulness of improvement-typed evaluation methods(cost management). Finally, as an interesting example of information systems' investment, we explain an example of"ABB"company.