Evaluating Information Technology Investments: A Fuzzy Activity-Based Costing Approach
نویسندگان
چکیده
This paper proposes a framework for evaluating information technology investments, integrating value chain analysis with activity-based costing and fuzzy logic. The proposed method should be particularly useful for businesses in emerging economies, where an uncertain economic environment is often combined with a lack of dependable, historical accounting data. The framework is illustrated by means of a hypothetical manufacturing company and a triangular fuzzy set membership function. JIST 2(4) 2005 The Information Institute www.jist.info Journal of Information Science and Technology
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