Design of value-evaluation framework on IT assets

Bibliographic Information

Other Title
  • IT資産の価値評価に関するフレームワークの構築

Description

IT is indispensable to drive the business on all companies in today. Thus, IT investment is one of the most important decisions making to shape the business strategy, and its amount is not little. However, the "value" of IT assets is not adequately evaluated, and IT assets have been only recording an amount of the acquisition cost as the assets on the balance sheet. This study makes clear the issues in the evaluation of IT assets, and attempts to design the framework of value-evaluation on IT assets.

Journal

Details 詳細情報について

  • CRID
    1390282680687279360
  • NII Article ID
    130004606823
  • DOI
    10.11497/jasmin.2013f.0.81.0
  • Text Lang
    ja
  • Data Source
    • JaLC
    • CiNii Articles
  • Abstract License Flag
    Disallowed

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