期刊名称：Journal of Information Science and Technology
印刷版ISSN：1545-0287
出版年度：2005
卷号：2
期号：4
页码：30-43
语种：English
出版社：International Medical Journal Management and Indexing System
摘要：This paper proposes a framework for evaluating information technology investments, integrating value chain analysis with activity-based costing and fuzzy logic. The proposed method should be particularly useful for businesses in emerging economies, where an uncertain economic environment is often combined with a lack of dependable, historical accounting data. The framework is illustrated by means of a hypothetical manufacturing company and a triangular fuzzy set membership function.
