COMPARATIVE ANALYSIS OF APPROACHES TO EVALUATING THE EFFICIENCY OF INFORMATION SYSTEMS IN THE CONTEXT OF DIGITALIZATION
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Author(s): | Omarova N. O., Osmanov G. O., Ramazanova D. R., |
| Number of journal: | 2(75) | Date: | June 2026 |
| Annotation: | In the context of the digital transformation of the economy, information systems (IS) are becoming a strategic resource of the enterprise. Effective management of the IT infrastructure requires an objective assessment of the efficiency of the implemented solutions. The article discusses modern approaches to evaluating the efficiency of information systems used in the activities of organizations. The importance of information technologies for increasing the efficiency of management and optimizing business processes of enterprises is revealed. Special attention is paid to the analysis of the most common methods for evaluating the efficiency of information systems, such as total cost of ownership (TCO), balanced scorecard (BSC) and activity-based costing (ABC). It is concluded that the integrated application of these methods allows for a more objective assessment of the results of information technology implementation and to improve the efficiency of managing the organization’s IT infrastructure. In the course of the research, methods of analysis and synthesis, comparative analysis, functional modeling methods, and empirical methods were used. Based on the results of the study, the authors conclude that the integrated application of these methods allows for a more objective assessment of the results of the introduction of information technology and improve the management efficiency of the organization’s IT infrastructure. As a result of the conducted research, models of comparative analysis of three key methods (TCO, BSC, ABC) are reflected The proposed structured comparative analysis of three key methods is scientifically novel, with an emphasis on their applicability in the context of digital transformation of enterprises, when the IT landscape is becoming more complex and the role of intangible efficiency factors is growing. The proposed structured comparative analysis makes it possible to reasonably select a method or a combination thereof depending on the strategic goals and specifics of the enterprise’s IT landscape. The results of the study can be used in making managerial decisions on the development of IT infrastructure and digital transformation of business. The authors identify the following comparison criteria: cost accounting, strategic orientation, process orientation. | ||
| Keywords: | information systems, IT infrastructure, efficiency assessment, information technology, total cost of ownership, balanced scorecard, activity-based costing, digitalization, transformation, business processes |
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| For citation: | Omarova N. O., Ramazanova D. R., Osmanov G. O. Comparative analysis of approaches to evaluating the efficiency of information systems in the context of digitalization. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2026;2(75):59—67. DOI: 10.25683/VOLBI.2026.75.1619. |
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