Gartner Research

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

Published: 27 September 2017

ID: G00337779

Analyst(s): James Anderson , Cesar Lozada


This research expands on key concepts within IT financial management: budgeting, funding, transparency and allocation. CIOs should review these concepts and use the recommendations to increase the maturity of their IT financial management practices to produce better outcomes for the enterprise.

Table Of Contents


  • Key Concept: Budgeting for a Service-Based Approach to ITFM
  • Key Concept: Funding
    • Funding Discretionary IT Investments
  • Key Concept: Transparency
    • IT Financial Transparency
    • Start the Transformation to Service-Based Costing
    • Next, Move to Service-Based Pricing
  • Key Concept: Allocation
    • Choose the Right Allocation Method
  • Conclusion

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