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Decision-Making Transparency

B1

Manage data on usage volumes and associated costs to provide visibility to inform decision- making across business units.

Improvement Planning

Practices-Outcomes-Metrics (POM)

Representative POMs are described for Decision-Making Transparency at each level of maturity.

1Initial
  • Practice
    Explain IT accounting logic in response to users requests, on a best endeavour basis.
2Basic
  • Practice
    Document the explanation of IT accounting logic for some projects.
    Outcome
    Documentation and explanation of accounting is available for selected projects.
    Metric
    % of IT using the accounting model for projects.
3Intermediate
  • Practice
    Clearly document the AA model for essential IT services (email, telephony, etc.).
    Outcomes
    • The AA model is defined for all essential IT services.
    • IT services have fixed prices per unit of consumption and all related IT costs can be understood by the user community.
    Metrics
    • IT Productivity: [Cost per standard IT output].
    • % of IT services with fixed prices/unit.
4Advanced
  • Practice
    Clearly document the AA model for all IT services covered by the accounting model and make the documentation available.
    Outcome
    The fully documented IT AA model ensures costs are visibly linked to IT consumption, and it is available to all upon request.
    Metric
    Relative Value Added: [IT-attributable Value Added per IT Resource Unit (VAITRU)].
5Optimized
  • Practice
    Ensure that the AA model and service descriptions are clearly documented for the full scope of IT services and shared with the rest of the business.
    Outcome
    IT accounting and allocation is shared as a key component of the Service Catalogue with the rest of the business.
    Metrics
    • % of relevant costs directly charged back to BUs.
    • Absolute Value Added: [IT attributable Value created (ITVA) per IT Resource Unit (ITRU)].
    • Net Present Value (NPV) of IT projects.