DS06 Identify and allocate costs

focuses on

a fair system of allocation agreed upon by business users

a system for timely reporting of IT use and costs allocated

complete and accurate capture of IT costs

complete and accurate capture of IT costs

is controlled by

DS06.1 Definition of Services Identify all IT costs, and map them to IT services to support a transparent cost model. IT services should be linked to business processes such that the business can identify associated service billing levels.

DS06.2 IT Accounting Capture and allocate actual costs according to the enterprise cost model. Variances between forecasts and actual costs should be analysed and reported on, in compliance with the enterprise’s financial measurement systems.

DS06.3 Cost Modelling and Charging Establish and use an IT costing model based on the service definitions that support the calculation of chargeback rates per service. The IT cost model should ensure that charging for services is identifiable, measurable and predictable by users to encourage proper use ...

DS06.4 Cost Model Maintenance Regularly review and benchmark the appropriateness of the cost/recharge model to maintain its relevance and appropriateness to the evolving business and IT activities.

is part of

Deliver and Support (DS) is concerned with the actual delivery of required services, which includes service delivery, management of security and continuity, service support for users, and management of data and operational facilities.

refers to

[06.4] Budgeting and accounting for IT services Objective: To budget and account for the cost of service provision.

NOTE In practice, many service providers will be involved in charging for such services. However, since charging is an optional activity, it is not covered by the standard.

can be mapped from

Finanz- und Rechnungswesen

supports

Ensure that IT demonstrates cost-efficient service quality, continuous improvement and readiness for future change

Ensure transparency and understanding of IT cost, benefits, strategy, policies and service levels

Ensure transparency and understanding of IT cost, benefits, strategy, policies and service levels

Improve IT´s cost-efficiency and its contribution to business profitability