Title | Service Oriented Cost Accounting Utilization-based Accounting and Charging of IT Service Costs |
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ID_Doc | 76345 |
Authors | Schwarz, C; Schmidt, S; Sellner, A; Zinser, E |
Title | Service Oriented Cost Accounting Utilization-based Accounting and Charging of IT Service Costs |
Year | 2013 |
Published | |
Abstract | Due to the immanent complexity of Information Technology Outsourcing (ITO) partnerships and their underlying service technology, a sustainable management proofs to be highly challenging and inefficient. Being confronted with multidimensional business relations and complex services meshes, the accounting and charging of service costs can be opaque and therefore incalculable. In this paper we propose a novel approach for service-oriented utilization-based cost accounting and cost charging. The presented model is based on a self-developed semantic service catalogue following the IT Service Management principles of the IT Infrastructure Library (ITIL). The derived results eventually enable IT service providers to offer highly innovative services with operational expertise and a contracted level of service quality at a predictable cost level. The illustrated "Proof-of-Concept" gives evidence of the practical relevance in service-oriented scenarios as well as the high flexibility and adaptability of the presented cost model. |
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