A contingent cost analysis of alternative manufacturing information systems

摘要

The evaluation of alternative management information systems can aid systems analysts determine appropriate information support for managers, aid managers to become informed participants in the system design process, and aid the planning of information systems in response to changes in the firm. Synthesizing microeconomic and contingency theories, this paper performs a cost analysis of two popular manufacturing information systems. The relative cost-effectiveness of these two systems is hypothesized and then validated using a random survey of manufacturing firms across the USA. A logistical regression of the data provides estimates of the relative information system cost-effectiveness in various manufacturing contexts.