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Published: 31 August 2023



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  • 業種横断的なクラウド支出は、2018年時点ではIT支出総額の8%を占めていたが、2022年には16%に増加した。2023年におけるパブリック・クラウド・サービスへの世界支出は、21.7%の増加が見込まれる。

  • クラウド支出の大部分は、資産に計上できない。しかしCIOは、根本的でほぼ避けられない財務的な影響に対処するのではなく、クラウドの運用コスト (Opex) を活用する方法を探すというループに陥ることが多い。

  • クラウド支出は、(設計上) 変動する可能性がある。CIOとそのチームは、クラウドの採用による財務的な影響と、それに伴う設備投資 (Capex) からOpexへの移行を現実的に予測することに苦心している。

  • CIOは、IT予算におけるCapexとOpexの比率を大きく変えた場合、財務諸表にどのような影響が及ぶかをCFOが説明する上で十分な支援を提供できていない。



  • Opexの増加はクラウドの利用拡大による必然的な結果であると受け入れることで、財務的な信頼の土台の構築に今すぐ着手する。

  • 経営幹部レベルのステークホルダーと協働し、クラウドの採用戦略を、ビジネス優先課題やデジタル目標と整合させる。そのためには、クラウド・アクセラレーション (クラウド化の加速) の時期と程度に関する、財務的なトレードオフの位置付けについて合意する。

  • さまざまなクラウド・シナリオが社内で利用できることによる財務的な影響を示し、CFOがOpexへの移行を計画して投資家や資金提供機関に伝達できるよう支援する。

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Tadaaki Mataga

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