Asset approach to IT cost management in industrial companies
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The article introduces the authors’ estimation method for measuring the current level of information technologies in companies by four aspects (hardware, software, IT services, and telecommunication equipment) using the proposed original indicators. On the example of 50 sample Russian industrial companies the authors have built and tested an econometric model, which allows to measure how IT costs are affected by such factors as: the current level of IT development, net profit value, number of employees, general wages, salaries of IT specialists, percentage of qualified workers.