A cost management system for Information Technology

Authors

  • Rafael Fontoura Andriotti UFRGS - Business School - PhD Candidate in Operations Research Washington Luiz Street, 855 - Centro Histórico. Zip: 90010-460. Porto Alegre, RS, Brazil.
  • Tiago Pascoal Filomena UFRGS - Business School - PhD Washington Luiz Street, 855 - Centro Histórico. Zip: 90010-460. Porto Alegre, RS, Brazil.
  • Francisco José Kliemann Neto UFRGS - Engenharia de Produção - Dr. Osvaldo Aranha Street, 99 - 5º Floor - Bom Fim. ZIP 90035-190. Porto Alegre, RS, Brazil.
  • Rodrigo Rech Campagnolo UFRGS - Engenharia de Produção - Dr. Osvaldo Aranha Street, 99 - 5º Floor - Bom Fim. ZIP 90035-190. Porto Alegre, RS, Brazil.

Abstract

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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Published

2018-12-30

Issue

Vol. 15 No. 4 (2018): Oct/Dec

Section

Articles

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