This is because performance metrics are measurable values that indicate how well the IT assets are performing in terms of functionality, quality, efficiency, and effectiveness1. By implementing performance metrics for key IT assets, the organization can:

Monitor and review the IT assets’ progress, performance, quality, and outcomes

Highlight the IT assets’ achievements, challenges, and opportunities

Demonstrate the alignment of the IT assets with the IT strategy, goals, and priorities

Provide recommendations and feedback for the IT assets’ improvement and adjustment

Implementing performance metrics for key IT assets can help the organization determine the contribution of IT assets in achievement of IT goals, and ensure that they deliver value to the business.

The other options, establishing the span of control during the life cycle of IT assets, determining the average cost of controls for protection of IT assets, and comparing the performance of IT assets against industry best practices are not as beneficial as determining the contribution of IT assets in achievement of IT goals for implementing performance metrics for key IT assets. They are more related to specific aspects or outcomes of IT asset management, rather than a holistic and strategic benefit. They may also not be relevant or applicable to all types or categories of IT assets. They may not address the full scope or potential of IT asset improvement and optimization. References := What Is an IT Asset Management KPI? | Filewave, Performance Measurement Metrics for IT Governance - ISACA