The article, Gartner: Business intelligence ROI, value a matter of mind over money, begins with "Determining the return on investment (ROI) and value of a business intelligence (BI) software investment is often an exasperating task, but not an impossible one, according to one Gartner analyst."
I completely agree, but I also feel it's a matter of maturity, and mature BI environments can get there. I also believe it's a best practice to measure and that it has a high correlation to overall "success", whether success is defined by the numbers or otherwise.
Following are some focuses, in order from healthiest to unhealthiest, that business intelligence programs fall into. As we progress through the focuses, you will notice the focus gets further and further away from the user.
Business Focus #1: Return on Investment
ROI is the holy grail of focus for business intelligence. Those teams that focus on achieving it have learned what business intelligence is all about. Studies have shown that driving toward ROI highly correlates to self-reported program success scores. The focus on ROI just seems to encourage the development team to work backwards to doing the right things day in and day out for the ultimate arbiter of success - the bottom line. Ultimately, to claim this focus, a team must have a great handle on the succeeding focuses well.
Business Focus #2: Data Usage
Those programs that don't measure ROI or are too removed from business processes that drive ROI but still want a business-focused BI program focus on the usage of the data. The objective here is increasing numbers and complexity of usage. With this focus, user statistics such as logins and query bands are tracked; however, little is understood about what the users ultimately do with the results.
Business Focus #3: Data Gathering and Availability
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