Gartner Research

IT Resources Planning: Actual Costing vs. Standard Costing

Published: 28 March 2011

ID: G00211617

Analyst(s): Michael Smith, Leigh McMullen


IT cost accounting can be used effectively to manage IT resources. Many organizations use an actual costing system to tie IT expenses to business needs, but maintaining this system can be onerous. This research explains how a standard costing system can achieve the same benefits with less effort.

Table Of Contents
  • Overview


  • Challenges When Implementing the IT Service Portfolio View
  • Allocate the Cost of Shared IT Resources to Each Service Item
  • Capture the Cost of Dedicated IT Resources to the IT Services That Consume Them
  • Conclusions

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