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CIO生存指南,CIO应该利用的财务资源(1).pdf

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5 FinancialResources —Cananybodyrememberwhenthetimeswerenothardandmoneynotscarce?“ (RalphWaldoEmerson) Introduction OneoftheleastunderstoodaspectsofmanaginganITdepartmentisfinancial management.Financialmanagementisthesoundstewardshipofthemonetaryresourcesof theorganization.Itsupportstheorganizationinplanningandexecutingitsbusinessstrategy andrequiresaconsistentapplicationthroughouttheorganizationtoachievemaximum efficiencyandminimumconflict.Therefore,understandingtheeconomicsofthe organizationingeneralandInformationTechnologyisamajorsteptowarddeveloping soundfinancialstrategiestoaccommodatetechnologicaladvancement. Fig.5.1–PositionofFinancialResourcesintheITstack WithinIT,financialmanagementisvisibleinthreemainfunctions:budgeting,costingand charging. Budgetingistheprocessofpredictingandcontrollingthespendingofmoney.Itconsistsof aperiodicnegotiationcycletosetbudgets(usuallyannual)andtheday-to-daymonitoring ofthecurrentbudgets. CostingisthesetofprocessesthatenabletheITorganizationtofullyaccountfortheway itsmoneyisspent. Chargingisthesetofprocessesrequiredtobillthecustomersfortheservicessuppliedto them. Budgeting,costingandchargingareinterrelatedandinterdependent. Fig.5.2–Financialprocesses Abudgetistheoverviewofalltheprojectedexpensesandthewaytheywillbepaidfor. Anorganization'sbudgetisthefinancialexpressionofitsstrategyandsoisthepartofthe budgetthatcoverstheITexpensesandincomes.TheITbudgetalsotakesintoaccount otherelementssuchasrisks,thearchitectureoftheITenvironmentandthelifecycleofthe ITsystems. Followingawell-definedcostingmodeladetailedfollow-upoftheactualspendingisthen made,particularlytoidentifycostsbycustomer,byservice,andbyactivity. ThechargingpoliciesensurethatcustomersareawareofthecoststheyimposeonITand trytoinfluencethecustomerbehavior.Theactualrecoveryofthefullcostsisoptionalin manyorganizations,howeverthechargingprocessallowsforaformalevaluationoftheIT servicesandtoplanforfutureexpendituresforoperationsan