Profitability of an information system. Theoretical approach

The profitability of information systems is complex to apprehend, because it cannot be restricted to strict financial profitability, thanks in particular to the calculation of return on investment (ROI). There are a number of elements in these tools that enable us to seek out performance. The acquisition of estimated profitability begins with the way in which the information system is conceived in the organization to which it is directed, but also with the rigor of the expression of needs, the rigor of implementation and the rigor of use. These aspects demonstrate the importance of the human element, beyond the process that accompanies the information system.

This dossier presents an analysis of the profitability of information systems, showing that financial criteria alone cannot justify a project, at the risk of missing a far more profitable opportunity for the company. The growth in an organization's ability to manage its business (value creation) is not, in fact, revealed at first glance by a measure of return on investment. Yet it is this ability that companies need in an increasingly competitive world. So we won't dwell on the technical aspects of financial profitability. Instead, we'll be talking about those gains that are described as intangible, because they are difficult or impossible to quantify. At the extreme end of the scale, these intangible gains are the source of all the benefits of implementing an information system. Costs, on the other hand, are more easily monetized.

As we will see in the practical section in (case studies and results of interviews with the industrial companies we consulted), the decision to set up an information system stems from the encounter between a need and the involvement of general management, which endorses this need by making a choice (tools) while trying to guarantee the homogeneity of the company's processes (quality assurance plans). The case of integrated management software is different, since its implementation can concern the entire organization. The strategic and tactical aspects of implementing an information system require the conviction and involvement of senior management. This aspect of implementation is important, so that everyone's objective is to seek out the maximum latent performance that the new tool can offer.