A cost management system for Information Technology

Rafael Fontoura Andriotti, Tiago Pascoal Filomena, Francisco José Kliemann Neto, Rodrigo Rech Campagnolo


Information Technology (IT) has become a key element for most organizations. For this reason and because of the lack of more structured methodologies for implementing IT chargeback, the objective of this article is to propose a cost management system for IT. The focus is on the company’s business units and/or products as the cost objects. The main contribution is to establish an interface between cost management modern techniques and IT with the proposition of a structured method. The results of some implementations are also presented as a case study.

Keywords: IT, costs, IT chargeback, cost management system, control.

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ISSN: 1984-8196 - Best viewed in Mozilla Firefox

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