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IT controlling and cost allocation


Besides the needs-based provision of IT services, a functioning client / service provider relationship must also cater for transparent cost allocation and billing. Inefficiencies must be uncovered and control information supplied to management.

Value contribution

  • System of key indicators based on targets and needs
  • Definition and management of cost structures, cost allocation and costings
  • Balance between equitable allocation based on causation and controllability
  • Recognition and removal of inefficiencies
  • Transparent and controllable IT costs
  • Visible contribution of value from IT to the business model

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Olaf Terhorst

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