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The use of the balanced scorecard for the evaluation of Information and Communication Technology projects

机译:使用平衡计分卡评估信息和通信技术项目

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There is a large consensus among academics and practitioners that ICT investments should be carefully justified, measured and controlled. In practice, the traditional capital investment appraisal techniques (CIAT's) such as payback period or net present value are by far the most used techniques. Nevertheless, serious doubts about the fitness of these techniques in an ICT environment arise. ICT investments have special characteristics (high risks, LT-return, large proportion of intangible/hidden costs and benefits...) which makes the use of these techniques very difficult and the reliability of the outcome most uncertain. Efforts are made to find more appropriate techniques. CIAT's are adjusted so that these techniques become more reliable in an ICT environment. New justification methods/techniques are developed. However neither these adjusted techniques nor the new techniques are frequently used. This might be explained by the fact that the outcome of these techniques is difficult to interpret and to use and the fact that some significant problems (like the estimation of hidden costs) remain unsolved. Moreover, most of the new techniques are still in the conceptual phase. Despite the existence of a wealth of literature, the IS community appears to be no nearer to a solution to many problems associated with ICT appraisal. Since all techniques presented in the article have their drawbacks, it is safe to say that reliance on a sole technique may lead to sub-optimalisation or even failure. Therefore it makes sense to use a mixture of techniques, eliminating or diminishing the weaknesses of each of the techniques used. We strongly recommend a multi-layer evaluation process, or an evaluation process derived from the balanced scorecard, for the appraisal of major ICT investment projects.
机译:学者和实践者之间已经达成了广泛的共识,即信息通信技术的投资应谨慎合理地加以衡量和控制。实际上,迄今为止,最常用的技术是投资回收期或净现值之类的传统资本投资评估技术(CIAT)。然而,人们对这些技术在ICT环境中的适用性产生了严重的怀疑。 ICT投资具有特殊的特征(高风险,长期回报,无形/隐性成本和收益的很大比例...),这使得使用这些技术非常困难,结果的可靠性也不确定。努力寻找更合适的技术。调整了CIAT,以使这些技术在ICT环境中变得更加可靠。开发了新的证明方法/技术。但是,这些调整技术或新技术都不经常使用。这些技术的结果难以解释和使用,而一些重大问题(例如隐藏成本的估算)仍未解决,这可以解释为事实。而且,大多数新技术仍处于概念阶段。尽管存在大量文献,但IS社区似乎离解决与ICT评估相关的许多问题还很近。由于本文中介绍的所有技术都有其缺点,因此可以肯定地说,对单一技术的依赖可能导致次优化甚至失败。因此,有必要使用多种技术的混合,以消除或减少所用每种技术的弱点。我们强烈建议对主要的ICT投资项目进行评估的多层评估过程,或从平衡计分卡得出的评估过程。

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