Virtual reality (VR) is increasingly being used in the corporate environment. Benefits of using VR have also already been identified in the area of combined workplace and process design. However, whether organizations should invest in VR for this use case is only feasible with knowledge of all operational and strategic costs and benefits. Since previous methods for simulating the costs and benefits of information systems rely strongly on prior knowledge and experience, these approaches are not effective for novel technologies such as VR for less tested use cases due to low empirical databases. In order to provide a more accurate cost–benefit analysis (CBA) of the use of VR for strategical planning like workplace and process design, design science research is applied. Subsequently, by including task technology fit theory, a suitability- and utilization-based CBA method emerged. The contribution thus provides, first, a systematically derived method for quantification and simulation of costs and benefits of strategic VR use in organizations. Second, it provides concrete insights into factors influencing profitability of an investment in a specific VR system for strategic planning projects for workplace and process design based on case study insights.

虚拟现实 (VR) 越来越多地在企业环境中使用。使用 VR 的好处也已经在工作场所和流程设计相结合的领域得到了体现。然而，只有在了解所有运营和战略成本和收益的情况下，组织是否应该为此用例投资 VR 才是可行的。由于以前模拟信息系统成本和收益的方法强烈依赖于先验知识和经验，因此这些方法对于 VR 等新技术来说并不有效，因为经验数据库较少，因此对于测试较少的用例来说，这些方法并不有效。为了对使用 VR 进行工作场所和流程设计等战略规划提供更准确的成本效益分析 (CBA)，需要应用设计科学研究。随后，通过纳入任务技术适合理论，出现了基于适合性和利用率的 CBA 方法。因此，该贡献首先提供了一种系统导出的方法，用于量化和模拟组织中战略性 VR 使用的成本和收益。其次，它根据案例研究的见解，为工作场所和流程设计的战略规划项目提供了对影响特定 VR 系统投资盈利能力的因素的具体见解。