Download e-book for kindle: Cost Accounting for Shared IT Infrastructures by Reinhard Brandl, Prof. Dr. Martin Bichler

By Reinhard Brandl, Prof. Dr. Martin Bichler

Distributed client/server architectures are the technological spine of today’s information centres. A usage-based allocation of infrastructure expenses to enterprise approaches or clients is usually impossible because the worthwhile source intake measurements incur an excessive amount of overhead.

Reinhard Brandl proposes a mode to derive estimates for the anticipated source intake of customer-oriented providers in the course of typical load assessments. This enables the selection of usage-based fee allocation keys considerably. He implements the idea that in a software program software package and evaluates it effectively in a suite of experiments with multi-tier database functions. specifically, he makes use of the made up our minds intake estimates as enter parameters for Queuing community versions which result in hugely actual functionality predictions. ultimately, he analyzes how the tactic might be built-in into current IT tactics on the BMW Group.

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In the context of these change processes several organizations have developed reference models, which should serve as guidelines for the analysis and improvement of the IT Service Management (ITSM) processes8 . In the following, we briefly present the advice on IT Cost Accounting and Chargeback of two wide-spread models, namely the Information Technology Infrastructure Library (ITIL) and the Control Objectives for Information and related Technology (CobiT). , 2005, p. ). , 2005, p. ). 9). 8 For a comprehensive overview and comparison of different models, we refer to H¨ ausler et al.

2003b, p. 4 Cost Allocation for IT Services A major difficulty of IT Cost Accounting and Chargeback is that IT units perform various kinds of tasks. 43 . Typically, outputs of several IT functions are bundled to IT services, which then support the business processes of customers. , the configuration of a desktop computer with office applications and network access, see Bertleff, 2001, p. , per desktop computer, per telephone line). 4. This is because, firstly – in contrast to standardized desktop-related services – each application system has its own infrastructure, application and support requirements and, secondly, because a single instance of an application system is typically used concurrently by various customers.

Cost Allocation then distributes the costs to the business units. , cost share per business unit, cost share per process). , 2003a, p. 14). For these services the chosen cost allocation keys2 are decisive. Arbitrary cost allocations may distort the determined cost shares and bias management decisions. Cost Recovery actually charges the accounts of the business units for their usage of IT services. The focus lies on changing customer behavior. To a certain degree and according to management objectives, market mechanisms can be used to regulate supply and demand of IT services.

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