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Title:	策略性資訊科技投資之評估分析－以C公司為例 The Analysis of Strategy Information Technology Investment - The Case of C Company
Authors:	陳信杰
Contributors:	吳安妮陳信杰
Keywords:	企業價值指標平衡計分卡 IT成本與效益分析 IT專案管理 Business value index (BVI) Balanced score card (BSC) Analysis of information technology costs and benefit Information technology project management
Date:	2017
Issue Date:	2017-09-13 14:10:21 (UTC+8)
Abstract:	2009年國家電腦稽核協會（information systems audit and control association，簡稱ISACA）進行了一項針對來自9個國家，1,217名資訊科技（information technology，簡稱IT）專業人士的調查，其調查發現全球企業都相信其IT投資正在創造價值，但他們卻無法確定是否屬實，甚至對於IT所形成的價值不到半數的企業內部達成共識。然而，隨著IT技術的發展，IT已成為企業的策略性資產。但亞於其他資本投資，IT在企業內所涉及的面向通常較為廣泛，即便是簡單的IT系統，要評估因為其與其他資訊整合而產生的效益，也都不會是一件易事。但是企業若不對價值進行評估，將無法判斷哪些投資是成功的，而哪些又應該被削減，這將會造成公司錯過更多的機會，而追求不成功的投資。因此，為做到IT事前評估及事後績效管理，本研究擬將以企業價值指標（business value index，簡稱BVI）及平衡計分卡（balanced score card，簡稱BSC）作為研究標的，並將此兩套工具應用至某銀行業，以提供實務界一整套事前到事後之IT專案管理工具。 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.
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Description:	碩士國立政治大學會計學系 104353026
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0104353026
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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