In last decades, we are viewers of the trend, when business informatics adopts and implements general managerial methodology, methods and tools. These are modified in the specific condition of business informatics. We can demonstrate this trend on the follow examples: Corporate Governance, derived IT Governance. Corporate Performance Measurement (CPM), derived IT Performance Measurement (IT PM) or Balanced Scorecard (BSC), derived IT Balanced Scorecard (IT BSC). There is enough scope for all this domains in the Czech written literature. But there is no scope for IT controlling. The main goal of this thesis is verify the Eschenbach concept of controlling can be adopted by business informatics in its specific condition. This diploma thesis also handles about problems and benefits caused by implementation this concept of controlling in business informatics. The main goal is reached by exploration literature, researches, case studies, articles and other paper or electronic essays, when the methods of deduction and synthesis are used for customizing general facts about controlling for IT Governance and IT Management Thesis is divided in three parts: At the beginning of this diploma thesis, there are introduced right assumptions for correct understanding of IT controlling. The benefits of this part we can see in the defining of system attributes of business informatics and comparison IT Management and IT Governance with two theoretical approaches to management control system. By this comparison is verified the possibility to adopt controlling in business informatics. In the second part of this diploma thesis, there is description of author concept IT controlling based on Eschenbach. There is description of main IT controlling function, institutionalization of IT controlling and the role of IT controller in organizational structure. The rest of this thesis is devoted to the concrete IT controlling functions, problems and solving of theirs. These are divides in two categories. The firs one is focused on performance oriented IT controlling. The second one is focused on IT costs oriented IT controlling. This thesis handles about IT controlling complexly. The result of this diploma thesis is author concept of IT controlling based on Eschenbach concept of controlling.

[ES] La presente tesis doctoral desarrolla un modelo para diagnosticar que valor puede aportar la infraestructura de tecnologías de la información a las empresas. Su objetivo principal es ofrecer herramientas que ayuden a mejorar la toma de decisiones sobre la inversión y explotación de tecnologías de la información, considerando sobre todo el impacto qu tienen en la generación de valor. Para ello, se basa en el análisis de diversos autores clave en la materia y en la aplicación del modelo propuesto en el sector Textil-Hogar de la Comunidad Valenciana. El modelo teórico planteado se construye sobre la idea de que la infraestructura de tecnologías de la información debe evaluarse en función del esfuerzo realizado por las empresas en cada una de las actividades de la cadena de valor de Porter. Posteriormente, se realiza una comparación, combinando técnicas de análisis cuantitativo y cualitativo, con datos obtenidos a partir de encuestas y bases de datos. A través de este proceso, se examinan hipótesis como la existencia de una relación entre la inversión en tecnologías de la información y la capacidad de creación de valor de la empresa, así como el impacto de dirigir estos esfuerzos hacia actividades críticas dentro de su sector. Los resultados de la investigación muestran que las empresas que gestionan estratégicamente su infraestructura tecnológica pueden mejorar su competitividad y generar un mayor valor. Se destaca la importancia de una adecuada planificación y asignación de recursos, ya que no toda inversión en tecnologías de la información garantiza automáticamente una mejora en el rendimiento empresarial. La tesis concluye que la combinación de metodologías cualitativas y cuantitativas permite obtener una visión más precisa del papel de la I en la creación de valor y ofrece un marco de referencia útil para la toma de decisiones en este ámbito. / [EN] This thesis develops a model for diagnosing the value contribution of Information Technology (IT) infrastructure in companies. Its main objective is to provide tools that help improve decision-making regarding IT investment and utilization, considering its impact on value creation. To achieve this, the research builds on the analysis of key authors in the field and applies the proposed model to the Home Textile sector in the Valencian Community. The theoretical model is based on the idea that IT infrastructure should be evaluated according to the effort made by companies in each of the activities within Porter’s value chain. An empirical validation is then carried out using a combination of quantitative and qualitative analysis techniques, with data obtained from surveys and databases. Through this process, hypotheses are examined, such as the existence of a relationship between IT investment and a company's value creation capacity, as well as the impact of directing these efforts toward critical activities within its sector. The research results show that companies that strategically manage their IT infrastructure can enhance their competitiveness and generate greater value. However, the study emphasizes the importance of proper planning and resource allocation, as not all IT investments automatically lead to improved business performance. The thesis concludes that combining qualitative and quantitative methodologies provides a more accurate view of IT’s role in value creation and offers a useful framework for decision-making in this field. / Miñana Terol, JL. (2001). Desarrollo de un modelo que permita el diagnóstico en la aportación de valor de la infraestructura de Tecnologías de la Información (TI) [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/214837