This paper contains contemplation about measuring of economic efficiency of business informatics – especially in a light of costs, profits and gains. Each of these groups is characterized and some fundamental problems which have impact on measuring of business informatics are mentioned. The aim of this article is not to give detail information about this problem domain. The goal of this paper is to point out some actuality that should be accepted during measuring of business informatics.
In the first part of this article is stated the fundamental information with terminology that is used for evaluating of economics efficiency. It is necessary mutually merge terminology from various domain as accounting, business economics, costs accounting, finance accounting etc. In this part are noticed some problems connected with measuring of economics efficiency.
The main part of this paper is devoted to problems of measuring, including various attitudes to accomplishment. For example: problems connected with different size of companies, problems with defining gains of real investment action and especially differences among conceptions of business informatics (Strategy Business Unit, cost item, in-house division). Another disputable part of evaluations is estimation of gains created by implementation of a new investment action into business informatics. In opposite to this evaluation is detection of costs and profits very simple and exact technique (in particular made retroactively).
This article is an introduction into the problems that are solved in dissertation thesis about evaluating and measuring of business informatics and related to research projects.