The Analysis of Strategy Information Technology Investment - The Case of C Company

• Main Author: 陳信杰
• Other Authors: 吳安妮
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/73426s

碩士 === 國立政治大學 === 會計學系 === 105 === In 2009, Information Systems Audit Control Association (ISACA) had made a survey of 1,217 Information Technology (IT) professionals from nine countries. The results showed that companies world-wide thought they had created value from IT but they couldn’t prove the validity. Less than half of the companies couldn’t reach a consensus on the value created by IT. However, the investment in IT technology has become a company’s strategical asset different from other capital investment. Because IT involves in wider aspects of a company. Therefore, it’s not easy for any companies to evaluate the slightest benefit of new IT system even with all information available. If companies ignore enterprise value, they can’t determine investments are profitable or not. Companies might miss the good investment but picking up money losing ones. Therefore, evaluating before and after investment by using IT management, is central to this thesis. This research project applies Business Value Index (BVI) and Balanced Score Card (BSC) as instrument to a bank. Eventually, we found that the two methods, which is BVI and BSC, can integrate efficiently and provide a set of IT project investment instrument in real life.