Identify and Allocate Costs
Identify and Allocate Costs
The need for a fair and equitable system of allocating IT costs to the business requires accurate measurement of IT costs and agreement with business users on fair allocation. This process includes building and operating a system to capture, allocate and report IT costs to the users of services. A fair system of allocation enables the business to make more informed decisions regarding the use of IT services.
Definition of Services
Definition of Services
Identify all IT costs, and map them to IT services to support a transparent cost model. IT services should be linked to business processes such that the business can identify associated service billing levels.
There are no PSGs published for this topic; however, the topic is under review for future PSGs
IT Accounting
IT Accounting
Capture and allocate actual costs according to the enterprise cost model. Variances between forecasts and actual costs should be analyzed and reported on, in compliance with the enterprise’s financial measurement systems.
Cost Modeling and Charging
Cost Modeling and Charging
Establish and use an IT costing model based on the service definitions that support the calculation of chargeback rates per service. The IT cost model should ensure that charging for services is identifiable, measurable and predictable by users to encourage proper use of resources.
There are no PSGs published for this topic; however, the topic is under review for future PSGs
Cost Model Maintenance
Cost Model Maintenance
Regularly review and benchmark the appropriateness of the cost/recharge model to maintain its relevance and appropriateness to the evolving business and IT activities.