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ID:37112278
大小:308.75 KB
页数:28页
时间:2019-05-17
《CIO生存指南,CIO应该利用的财务资源(1)》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、OneoftheleastunderstoodaspectsofmanaginganITdepartmentisfinancialmanagement.Financialmanagementisthesoundstewardshipofthemonetaryresourcesoftheorganization.Itsupportstheorganizationinpla
2、nningandexecutingitsbusinessstrategyandrequiresaconsistentapplicationthroughouttheorganizationtoachievemaximumefficiencyandminimumconflict.Therefore,understandingtheeconomicsoftheorganizationingeneralandInformationTechnologyisamajorsteptowarddevelopingsoundfinancialstrategiestoa
3、ccommodatetechnologicaladvancement.Fig.5.1–PositionofFinancialResourcesintheITstackWithinIT,financialmanagementisvisibleinthreemainfunctions:budgeting,costingandcharging.Budgetingistheprocessofpredictingandcontrollingthespendingofmoney.Itconsistsofaperiodicnegotiationcycletosetb
4、udgets(usuallyannual)andtheday-to-daymonitoringofthecurrentbudgets.CostingisthesetofprocessesthatenabletheITorganizationtofullyaccountforthewayitsmoneyisspent.Chargingisthesetofprocessesrequiredtobillthecustomersfortheservicessuppliedtothem.Budgeting,costingandchargingareinterre
5、latedandinterdependent.Fig.5.2–FinancialprocessesAbudgetistheoverviewofalltheprojectedexpensesandthewaytheywillbepaidfor.Anorganization'sbudgetisthefinancialexpressionofitsstrategyandsoisthepartofthebudgetthatcoverstheITexpensesandincomes.TheITbudgetalsotakesintoaccountotherelem
6、entssuchasrisks,thearchitectureoftheITenvironmentandthelifecycleoftheITsystems.Followingawell-definedcostingmodeladetailedfollow-upoftheactualspendingisthenmade,particularlytoidentifycostsbycustomer,byservice,andbyactivity.Thechargingpoliciesensurethatcustomersareawareofthecosts
7、theyimposeonITandtrytoinfluencethecustomerbehavior.Theactualrecoveryofthefullcostsisoptionalinmanyorganizations,howeverthechargingprocessallowsforaformalevaluationoftheITservicesandtoplanforfutureexpendituresforoperationsandinvestments.Ideally,budgeting,costingandchargingfollowt
8、he"BestPractices"oftheindustryandtheresultsarec
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