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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\u2013benefit 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.<\/jats:p>","DOI":"10.1007\/s10257-023-00658-8","type":"journal-article","created":{"date-parts":[[2023,11,30]],"date-time":"2023-11-30T08:02:27Z","timestamp":1701331347000},"page":"97-137","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":2,"title":["Suitability- and utilization-based cost\u2013benefit analysis: a techno-economic feasibility study of virtual reality for workplace and process design"],"prefix":"10.1007","volume":"22","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-0164-871X","authenticated-orcid":false,"given":"Ludger","family":"P\u00f6hler","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Frank","family":"Teuteberg","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"297","published-online":{"date-parts":[[2023,11,30]]},"reference":[{"key":"658_CR1","doi-asserted-by":"publisher","first-page":"329","DOI":"10.1108\/00251749910269375","volume":"37","author":"A Anandarajan","year":"1999","unstructured":"Anandarajan A, Wen HJ (1999) Evaluation of information technology investment. 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