The Structural Change of IT and It' s effect on Strategic Cost Management

我们的研究机构获得了2003年的资助科研基金(Kiban-kenkyu：a base Study)，并完成了题为《信息技术的结构性变化及其对战略成本管理的影响》的研究。通过对日本10多家公司的访谈调查，很明显，每个公司都计划进行一次根本性的信息系统变革，以便能够将高科技应用于企业战略和业务流程改革。网络计算环境下的开放式系统是现代信息系统的特点之一。在这种情况下，传统的成本控制技术和教科书般的信息系统投资评估流程很难应用。从这次调查得出的事实是，我得出了以下结论：而有效地推进与信息系统战略相对应的战略的成本管理，应该把成本管理的重点放在IT投资的规划阶段。通过这一点，我认识到有必要掌握与具体公司的详细投资评估和信息系统建设相关的决策过程。因此，作为对构成业务流程开发基础的公司的渐进研究，我们就供应链管理(SCM)的投资评估过程对Samson Electronics进行了访谈，SCM(Supply Chain Management)有助于国际范围内的商品和服务供应链的合理化，而不是局限于国内。因此，这一结论的一般性是有限制性的。但认为我可以在除日本以外的其他国家确认。

Our research organization received the grant-in-aid-for scientific research fund (kiban-kenkyu : a base study) of 2003 and finished the study entitled "The structural change of IT and it's impact on the strategic cost management".Through the interview investigation for Japanese companies more than 10,it became clear for each company to plan a radical information system change to be able to apply high IT to corporate strategy and reform of business processes.It is for one of the characteristics of recent information system to intend construction of an open system under network computing environment.It is hard to apply the traditional cost control technique and a textbook investment evaluation process of information system in this situation.From the fact that became clear by this investigation, I reached the following conclusions, and effective promotion of the cost management of a strategy corresponding to a strategy of information system should put an important point for the cost management at a planning stage of an IT investment.I came to recognize necessity to grasp the decision-making process which related to detailed investment evaluation and information system construction about a specific company by this.Therefore, as the progressive study of a company which formed the basis of business process development, we interviewed Samson electronics about the investment evaluation process relating to SCM(Supply Chain Management) which helped rationalization of a supply chain of goods and services beyond international border instead of being limited to the country.As a result, generality of this conclusion is restrictive, but thinks that I was able to confirm it in a foreign country except Japan.