6. Evaluation

6.1 Key Performance Indicators (KPI)

As we have seen, the profitability of an information system cannot be based on financial profitability alone. However, the decision to invest is the result of putting forward prospects linked to relevant evaluation indicators. The measurement of these indicators in the future is closely linked to the hypotheses chosen. In a logistics context, certain indicators are essential:

• general inventory levels enable us to monitor working capital requirements (WCR), induced fixed warehousing costs, etc., and consequently the financial impact that can be calculated ex-ante (tangible profit);

• the service rate measures :

  • costs related to breakage...