Gartner Research

Key Concepts in IT Financial Management: Transparency, Budgeting, Funding and Allocation

Published: 23 March 2016

ID: G00299489

Analyst(s): Robert Naegle , Barbara Gomolski


This research explores the key concepts in IT financial management — transparency, budgeting, funding and allocation models. CIOs and IT leaders should review these concepts and use the recommendations to increase the maturity of their ITFM practices to produce better outcomes for the enterprise.

Table Of Contents


  • Key Concept: Budgeting
  • Key Concept: Funding
    • Funding Discretionary IT Investments
  • Key Concept: Transparency
    • IT Financial Transparency
    • Start the Transformation to Service-Based Costing
    • Then Move to Service-Based Pricing
  • Key Concept: Allocation
    • Choosing the Right Allocation Method
  • Conclusion

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