Activity Based Costing of IT

  • Authors:

  • Geert Jan Beekman

  • Affiliations:

  • -

  • Venue:
  • EQUITY '07 Proceedings of the 2007 IEEE International Conference on Exploring Quantifiable IT Yields
  • Year:
  • 2007

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Abstract

This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation. The Client has used the outcomes as a basis for the outsourcing of voice, data, and certain areas of IT support and business process improvement of particular IT processes.