Evaluating Information Technology Investments : A Fuzzy Activity-Based Costing Approach

This paper proposes a framework for evaluating information technology investments, integrating value chain analysis with activity-based costing and fuzzy logic. The proposed method should be particularly useful for businesses in emerging economies, where an uncertain economic environment is often combined with a lack of dependable, historical accounting data. The framework is illustrated by means of a hypothetical manufacturing company and a triangular fuzzy set membership function