Research On Management Control System Of Enterprise's IT Asset

Assets are the material resources and conditions what the enterprise must have in production activities, the fundamental source of corporate economic interests. Therefore, asset management is an important part of the enterprise management. Since the 1980s, with the continuous development of information economy and increasing global competition, information technology (IT) in business management has gradually been widely used and engaged in production and business activities, which is the material resources and the fundamental source of economic interests that enterprise must have. IT has constituted a special asset of enterprise. In the 21st century, enterprise asset management (ERM) concept is becoming more and more popular, the enterprise asset management system which the IBM R&D researches put the business assets into four categories, they are production facilities, infrastructure, transport, and IT asset. For traditional types of assets, like production facilities, infrastructure, transportation, companies have always maintained a high level of concern, related research and business practice on the traditional asset management methods and tools are maturing, and many companies even manage them with high-end informational methods. However, for the IT asset that companies invested heavily, although more and more companies recognize its importance, but most of them do not implement the application of IT asset, the weaknesses of IT asset management control has become one of the problems which depress the construction of enterprise' information, and largely restricted the sustainable development of enterprise. At present, on theory or in practice, the management and control of IT asset is just beginning:theoretical research on the management of IT asset is mostly conducted from the perspective of technology management; in practical, there are almost no system and methods to the management and control of IT asset. Lack of concern and research gaps, the management and control of IT asset will inevitably lead to many problems. In recent years, though the spending on information systems is growing rapidly around the world, most of the IT equipment is not in full use, and many resources are wasted because there is lack of management control mechanisms of IT asset. The practice of China's Enterprise Information shows that, if there is not effective management control mechanism of IT asset, it will lead to many problems, such as delay in IT projects, IT system is running sluggish, IT investment returns low and so on. If these problems are very serious, it may even affect the stability and development of enterprise. Otherwise, in network economic conditions, there is a special interaction between the management control theory and practice of IT asset, so it is the urgent requirements to build a set of IT asset management control system for enterprise.This thesis is from the perspective of management control, research on IT asset, and carries out a breakthrough from the technical view of the management of IT asset in the past, construct the management control system of IT asset and content elements for different nature of the IT asset. It is divided into six parts:Firstly, it introduces the research background and significance of the topic, and then through the status of theory and application of the review, it carries out the problem that the lack of management and control issue research on IT asset, from this it leads to what the thesis researches on.Secondly, it researches on the management and control theory of IT asset, and explains the basis theory of the thesis. It mainly includes the definition of the concept of IT asset, the classification of IT asset in the resource view, and introduces the main elements of management control.Thirdly, it analyzes the current situation and problems, through introducing the current status and problems about the management and control of Enterprise's IT Asset, it clarifies that the management control system of IT asset was generally ignored, and then it shows the necessities to establish the management control system of IT asset.Fourthly, it builds the management control system of Enterprise's IT asset due to the problems. There are respective management and control measures for strategic, operational and basic IT asset, including how to design the control standards, how to evaluate the performance, and how to correct deviation.Fifthly, it goes to the application research. The management control system of IT asset will be constructed in a company with many types of IT asset.Lastly, it is the conclusion of the thesis. It carries out the summary of the research and the purpose of the thesis.On theory, the content of this thesis can be added to the basic management and control theory, and it is important to complete the management of information system; in practice, the management control system of IT asset can be as a guide for enterprise to manage the IT asset, and helps the enterprise to standardize the configuration of IT asset, improve the efficiency of IT asset, manage and control IT asset scientifically and systematically, in this way it will be helpful to improve the construction of enterprise's information, and enhance the competitiveness of enterprise.