The Effective Measurement and Management of ICT Costs and Benefits, Third Edition
By Frank Bannister

Index

A

Accounting policies:
about accounting policies, 90
amortization of expenditure, 90 1
capitalization of expenditure, 90 1
chargeback, 92 3
early adopters/hotel night problem, 91
overhead allocation, 91 2
Acronyms, 315 19
Active Benefit Realization (ABR), 279 94
about ABR, 279, 294, 302
evaluation process, 279 83
pictures, 284 92
business picture (BP), 284 9
financial picture (FP), 289 91
project picture (BP), 291 4
use of pictures, 292 4
questionnaire, 351 8
Amortization of expenditure, 90 1
Architectural value, IT systems, 226
Assessment see Evaluation of ICT
Assets:
about assets, 62 3
ICT Asset Lists, 63
ICT Asset Statements, 68 71
see also Data assets;
Hardware assets;
Intellectual capital;
Software assets
Assumption analysis, in risk analysis, 161
Average method, payback calculation, 324

B

Balanced Score Card evaluation, 12, 14 15
Benefits, ICT, 23 39
about benefits of ICT, 25, 39
and economics of information, 25
evolution of, 29 30
and identifiable performance improvements, 27
identification problems, 29 30
measurement and management, 25 8
see also Active benefit realization (ABR);
Dis-benefits;
Evaluation of ICT;
Intangible benefits;
Investment;
Survey design for benefit measurement;
Tangible benefits
Budgets, departmental, 125 8
Business case accounting see Cost benefit analysis
Business performance see Performance measurement/assessment
Business picture (BP) for ABR, 284 9
Business Process Re-engineering (BPR), 10

C

Capitalization of expenditure, 90 1
Chargeback, 92 3
Commercialization of IS/IT departments, 133 4
Competitive performance comparisons, 114, 120
Computer surveys, 252
Content analysis, 204 5
Corporate data see Data assets
Correlation matrix, 329 30
Correspondence analysis, 205 10
Cost avoidance, benefit analysis method, 145 6
Cost benefit analysis, 115, 120 1
about cost benefit analysis, 137, 141, 153, 156
average method,...
Copyright ACL Academic Conferences Ltd. 2007 under license agreement with Books24x7
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