Gartner Research

Leadership Development Module 3, Chapter 7: Cost Transparency, Allocation and Recovery

Published: 29 February 2016

ID: G00300760

Analyst(s): Barbara Gomolski


This chapter explores the issues of IT cost transparency, allocation and recovery.

Table Of Contents


  • Introduction
  • Tracking IT Costs
    • Activity-Based Costing (ABC)
    • Process View
  • Cost Allocation and Chargeback
    • Selection Drivers for Chargeback Models
    • Seven Common Methods of Service Allocation
  • Choosing the Right Chargeback Method
    • Tools Help, but There Is No "Silver Bullet"
    • Global Chargeback Presents Additional Challenges
  • Conclusion

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