システム化計画において, 情報システムの費用対効果を評価する。その評価指標として, 適切なものはどれか。
平成28年度 秋期 ITパスポート試験 問6
This question's explanation and your answers so far.
問 6
Incorrectア
PER (Price Earnings Ratio) is calculated as “share price ÷ earnings per share” and is a stock-investment metric used to judge whether a share price is overvalued or undervalued. It is used to value a company’s stock and has nothing to do with the cost-effectiveness of an information system.
- イ
正解 The correct answer is “イ”, ROI. ROI (Return on Investment) is a metric expressed as “profit ÷ investment” that shows how much profit or benefit is obtained relative to the cost (the amount invested), and it directly measures cost-effectiveness itself. In a systemization plan, you need to judge whether an information system will produce benefits (such as cost reduction or increased sales) that justify the amount invested, so ROI, which shows the return on that investment, is the most appropriate evaluation metric.
Incorrectウ
The equity ratio is calculated as “equity ÷ total capital” and indicates a company’s financial safety (the soundness of its capital). It measures the overall stability of a company’s management and is not a metric for measuring the cost-effectiveness of an individual information system investment.
Incorrectエ
The current ratio is calculated as “current assets ÷ current liabilities” and indicates short-term ability to pay (safety of cash flow). It is used to analyze a company’s financial health and is not used to evaluate the investment effect of an information system.
- ROI (Return on Investment) = profit ÷ investment. It shows how much benefit or profit is obtained relative to the investment, and is a representative evaluation metric for cost-effectiveness.
- Distinguish clearly: PER, the equity ratio, and the current ratio are all metrics for corporate financial analysis or stock valuation, and none of them measures the cost-effectiveness of an individual system investment.