The Challenge of Strategic Alignment: Measuring the Impact of Information Systems on Operational Performance and Cost Reduction
The Challenge of Strategic Alignment: Measuring the Impact of Information Systems on Operational Performance and Cost Reduction
DOI:
https://doi.org/10.51473/rcmos.v1i1.2023.1665Keywords:
Strategic Alignment. Information Systems Management. Performance Measurement. Cost Reduction. IT Governance.Abstract
Investments in Information Systems (IS) represent a significant portion of corporate budgets; however, converting these investments into tangible value remains a complex challenge. Thisarticle addresses the challenge of strategic alignment between Information Technology (IT) and business goals as the primary mechanism for optimizing operational performance and ensuring cost reduction. Measuring the impact of IS transcends simple Return on Investment (ROI) analysis, requiring metrics that capture efficiency gains, process automation, and improvements in operational levels. Through the review of fundamental theoretical models, such as the Strategic Alignment Model (SAM) by Henderson and Venkatraman and the Balanced Scorecard (BSC) by Kaplan and Norton, this research explores methodologies for quantifying IS benefits. It is argued that effective alignment, supported by robust IT governance, enables organizations to transform IT from a cost center into a strategic vector of competitiveness, validating its direct impact on profitability and operational efficiency, especially in critical scenarios within the manufacturing and education sectors.
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Copyright (c) 2023 Marcelo Pacheco de Lima (Autor)
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