Decision-Making Transparency
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.