| In the course of cost-benefit analysis of management information systems such peculiar elements can be found on both sides the interpretation of which might be a difficult task. Looking at the costs the generally known cost elements are found (TCO – Total Cost of Ownership): investment costs (hardware, software), operating costs (staff costs, maintenance expenditures, rental, and subscriptions). However, besides these it is worth to mention the costs deriving from switching from a given system, the definition and quantification of which is not yet solved. Evaluation of the profit can be an even bigger problem than the previous ones. We can hardly find an income that is directly connected to the information system so that is the means of production is the... |
