Title :
Activity Based Costing of IT
Author :
Beekman, Geert Jan
Author_Institution :
Atos Consulting, Utrecht, Netherlands
Abstract :
This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones\´ standard 25-activity "chart of accounts", and a \´capital charge component\´. The framework has been applied with success in a Client situation. The Client has used the outcomes as a basis for the outsourcing of voice, data, and certain areas of IT support and business process improvement of particular IT processes.
Keywords :
costing; information technology; IT costing; IT process; IT support; business process improvement; data outsourcing; information technology; voice outsourcing; Costing; Activity-Based Costing (ABC); IT Costs; ITIL; Information Technology;
Conference_Titel :
Exploring Quantifiable IT Yields, 2007. EQUITY '07. IEEE International Conference on
Conference_Location :
Amsterdam
Print_ISBN :
978-1-4244-2537-2
DOI :
10.1109/EQUITY.2007.3
