Abstract
An evaluation of return on investment of information systems is getting more difficult. At the same time, top management tasks in this age of global competition must involve the maximum importance to the cash flow. For these reasons, the investment of information systems is requested to increase the financial value of company. We recommend 2 methods to evaluate the return of the investment. First method is with selected qualitative measurements, and second method is control decision making by carrying out cash flow analysis(DCF method).