Introduce the term cognitive entity in information and communications technology investment analysis

Ferenc Erdós, G. Kallós
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引用次数: 1

Abstract

Return on ICT investment analysis has become an essential task of finance function at corporations, let it be large multinational giants or small and medium-sized enterprises (SMEs). Besides the cost analysis, the benefit analysis is also a fundamental component of investment profitability calculations and decisions. This study introduces the term of cognitive entity in ICT productivity and investment analysis and focuses on the different approaches of cognitive entities' internal environmental effects.
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引入信息通信技术投资分析中的认知实体概念
信息通信技术投资回报分析已成为企业财务职能的重要任务,无论是大型跨国巨头还是中小企业。除了成本分析之外,效益分析也是投资盈利能力计算和决策的基本组成部分。本研究在ICT生产力与投资分析中引入了认知实体这一术语,并重点讨论了认知实体内部环境效应的不同研究方法。
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