Activity Based Costing of IT

Geert Jan Beekman

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https://doi.org/10.1...arrow_drop_down

https://doi.org/10.1109/equity...

Article . 2007 . Peer-reviewed

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https://dx.doi.org/10.1109/equ...

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Activity Based Costing of IT

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Mar 2007Publisher:IEEEJournal:2007 IEEE International Conference on Exploring Quantifiable IT Yields

Authors: Geert Jan Beekman;

doi: 10.1109/equity.2007.3

Activity Based Costing of IT

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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.

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