Profitability of an information system. Case studies

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 underline the importance of the human element beyond the process that accompanies the information system.

In , in theory, that financial criteria alone cannot guarantee the profitability of information systems. To consider them exclusively would be to run the risk of missing a far more profitable opportunity for the company. Growth in an organization's ability to manage its business (value creation) is not immediately apparent from a measure of return on investment. Yet it is this ability that companies need in an increasingly competitive world. We have focused in particular on intangible gains that are difficult or impossible to quantify.

This dossier presents the practical part that complements this theoretical part. With the help of a case study and the results of interviews with the industrial companies we consulted, we will show that the decision to set up an information system stems from the meeting of a need and the involvement of top management, who ratify 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.