IT paslaugų modelio pagrindiniai tikslai - IT paslaugų kaštų identifikavimas, kaštų paskirstymas ir kaštų grąža. Savo darbe rėmiausi chargeback modeliu, kuris šiuo metu yra vienas lanksčiausių ir tampa nauju standartu. IT paslaugų identifikavimui reikalingas kaštų identifikavimo metodas, kuris gali būti pritaikomas ir kitom paslaugom. Chargeback siūlo naudoti ABC metodą, kuris yra pranašesnis už tradicinius metodus. Pagrindinis skirtumas - esminis dėmesys skiriamas ne departamentams ir jų atliekamoms funkcijoms, bet produktui pasiekti reikalingoms veikloms. Tai įgalina į IT padalinius žiūrėti kaip į savarankiškas įmones. Tačiau tai sukelia ir papildomų minusų, pvz.: sunkėja vidinė komunikacija. Darbe aptarti variantai kuomet verta naudoti Chargeback metodiką ir kuomet jos naudojimas yra ganėtinai komplikuotas ir neduoda laukiamų rezultatų. Darbo metu sukurtas realus abstraktus modelis, kuris remiasi Chargeback modeliu, tačiau kūrimo procese buvo naudojami ir tradiciniai metodai. Pagrinde tai buvo atliekama paprastumo dėlei. Sukurta programinė įranga, skirta parodyti sukurto modelio veikimą ir įgyvendinimą. Sistema kuriama kaip įmanoma labiau atskirais moduliais. Kadangi sukurtas modelis yra abstraktus, tai realizuotas tik bazinis funkcionalumas. Kiekviena konkreti sistema tūrėtų išplėsti šį funkcionalumą. Darbe detaliai aprašytos sistemos ir modelio tobulinimo bei plėtimo kryptys ir galimybės. / One of main goals of this work was deep look at existing IT services financial models, which are build using chargeback model. Another goal - depending on this create my own abstract IT services financial model, which would depend on chargeback method. Firstly we need to know what the purpose of IT services financial models is and why we need model those using computers. The main and mandatory goal of IT financial model is identify IT services costs. Other optional goals are allocating costs and managing costs recovery. In real life we cannot start using new model quickly. It can make mistakes and it is very expensive. So in this approach we can see that computer-based modeling is very helpful. As I said earlier, the main view will be at chargeback model, because it is a new standard in financial IT services management. Chargeback uses ABC for cost identifying. It is different from traditional methods. The main difference is concentrating on activities rather than departments. It more accurately identifies services costs, but is more complex and more difficult to implement. At this work I discovered that we can use mixed IT services financial model. For fixed costs services we can use traditional models and for services with shared resources, like projects, better use chargeback. During the time of this work was projected and implemented abstract IT services financial model. System is build from few modules and at this work were developed only mandatory modules. Every... [to full text]

The financial management of a company's activity is an inseparable part of effective government and rational decisions' admittance. The problem of a research is associated with the needs and possibilities of effective logistics financial management in a company. The baced on financial findings logistics decisions are effective and rational, but often companies do not have precise and necessary for logistics financial analyses data or financial management needs. The goal of this work is to make a research on the needs and possibilities of logistics financial management in a company and to offer precise financial analysis and the baced on it management, studies the possibilities of logistics financial management by using information of financial accountability, suggests effective, scholarly valid and practically popular methods of financial management, shows the schemes of financial analysis. The financially reasoned deciosions increase a potential of profitability and competitive ability. Therefore logistics financial management should be continuously improved, the conclusions of management effectiveness should be done by analysing financial results and evaluating the level of customers' satisfaction. The futher works associated with logistics financial management should be as follows: researches on logistics financial measures, possibilities and shortcomings of new financial management and information systems, disscussions in literature about companies, successfully... [to full text]