Classifying the indirect costs of information systems and information technology in business

许多企业正在增加其在IS/IT上的支出，以获得战略竞争优势。传统的方法，以IS/IT评估是无法适应与部署“组织范围内”的IS/IT解决方案，因为他们的质量特性的相关成本。管理人员无法确定信息系统/信息技术的“真实”成本，是因为缺乏对信息系统/信息技术相关成本的知识和了解。本研究将借由辨识“间接”成本因素，延伸传统“直接”财务成本分析的短视。一个模型，集成成本分类和绩效措施/指标的IS/IT将开发作为参考框架的IS/IT决策者。

Many businesses are increasing their expenditure on IS/IT to obtain a strategic competitive advantage. Traditional approaches to IS/IT appraisal are unable to accommodate the costs associated with deploying 'organisational-wide' IS/IT solutions because of their qualitative characteristics. The inability of managers to determine the 'true' costs of IS/IT are attributable to a lack of knowledge and understanding of IS/IT related costs. This research will extend the myopia of traditional 'direct' financial cost analysis by identifying 'indirect' cost factors. A model that integrates cost taxonomies and performance measures/metrics of IS/IT will be developed as a frame of reference for IS/IT decision-makers.