Page 10 - Book8-CBA.TI_Neat

alter the assessment
• Most managers are not familiar with these
techniques
Economic Assessment – I/O Analysis • Requires an understanding of economic
analysis
• It is relatively abstract
• It attmepts to avoid detailed quantification
of monetary terms
• Most managers are not familiar with these
techniques
Cost Benefit Analysis Based on • Tis approach is subject to manipulation
Financial Accounting • Accounting requires a sound infrastructure
which many firms do not have
• Financial accounting cannot extend beyond
simple monetary terms and thus many issues
of value are omitted
• However this approach has long established
acceptance in business
User Attitudes • Involving too many users
• Every user is unique and has different
background
• Too many statistics involved
User Utility Assessment • Users may not tell the truth or simply
exaggerate
• Users may have vested interersts in
presenting a particular viewpoint
• Corporate culture may colour users views
and the interpretation of the outcome
Value Added Analysis • Very practical approach
• Keeps costs under control
• Encourages prototyping
Return on Management • A major break with classical economics
• Not easy to operationalise
• Useful to stimulate re-thinking
Multi-Objectives Multi-Criteria • A very unquantifiable method
Methods • Not userful as a post implementation tool
• Useful to stimulate debate

Sejumlah praktisi manajemen menyarankan agar sebuah perusahaan dapat menggunakan
dua atau tiga cara sekaligus dalam menganalisa cost-benefit investasi teknologi informasi
karena setiap metodologi memiliki kelebihan dan kekurangannya masing-masing (kedua
atau ketiga metodologi yang dipergunakan diharapkan dapat saling melengkapi sehingga
menghasilkan suatu metrik pengukuran yang lebih berkualitas). Namun bukan berarti
perusahaan dapat menggunakan sekitar enam atau tujuh cara sekaligus, karena justru akan
berpotensi menghasilkan sebuah hasil yang konflik satu dan lainnya sehingga akan
mempersulit pengambilan keputusan.

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