Information Technology Reference
In-Depth Information
• Account assignment elements
• Cost rates
• Order value procedures
• Clearance procedures.
11.3.1 Account Assignment Elements
All objects of IT controlling belonging to a specific project have to be integrated
into an overall cost framework. To achieve this, a hierarchical classification as
shown in the example in Fig.
11.1
is useful.
Such a structure permits a unique allocation of cost elements and at the same
time a consolidation of all accumulated costs up to the highest aggregation level,
which is indispensable for management.
11.3.2 Charge Rates
In addition to hourly or daily rates agreed upon by contract with external service
providers there are internal charge rates in many companies between different
organisational units, which have to be taken into account. If user department
resources are requested, quite often such services have to be negotiated or budgeted
separately. To the latter belong:
• Supporting training activities
• Participation in drafting functional specifications
• Participation in measurements etc.
PSP
3102
Upgrade Store Computer
3102-1000
Hardware
3102-1000-4108
Disks
3102-2000
Software Update
3102-2000-4322
Query Functions
3102-2000-4323
Screen Design
3102-3000
Process Consulting
3102-3000-4530
....
Project Management
Fig. 11.1 Project cost
elements accounting codes
