<p>One of the best ways to get expected results from information technology (IT) in a business organization is to have a close look at the financial issues related to it. Financial issues such as IT investment, IT costs, IT resources should be dealt with special care if any organization wants to get best result from its IT systems. The purpose of this research is to investigate the condition of IT financial issues such as IT investment, IT costs, IT resources, IT business value etc. in the selected seven organizations of Sweden and to have an understanding behind the condition. First of all, a survey has been conducted with nine IT managers from these seven organizations to get an overview of the condition of dealing with various IT financial issues. Then follow-up interviews have been conducted with four of those IT managers that took part in the survey to find out the reason behind the condition dealing with those IT financial issues. The results of the study show that most the seven companies do not have proper capital budgeting technique, benefit identification plan for IT investment. Most of them do not calculate all the IT related costs. Most of them have lack of knowledge about the business value of IT. Their knowledge of impact of IT resources is not clear. The study further shows why those seven companies are having that kind of condition regarding the IT related financial issues.</p>

One of the best ways to get expected results from information technology (IT) in a business organization is to have a close look at the financial issues related to it. Financial issues such as IT investment, IT costs, IT resources should be dealt with special care if any organization wants to get best result from its IT systems. The purpose of this research is to investigate the condition of IT financial issues such as IT investment, IT costs, IT resources, IT business value etc. in the selected seven organizations of Sweden and to have an understanding behind the condition. First of all, a survey has been conducted with nine IT managers from these seven organizations to get an overview of the condition of dealing with various IT financial issues. Then follow-up interviews have been conducted with four of those IT managers that took part in the survey to find out the reason behind the condition dealing with those IT financial issues. The results of the study show that most the seven companies do not have proper capital budgeting technique, benefit identification plan for IT investment. Most of them do not calculate all the IT related costs. Most of them have lack of knowledge about the business value of IT. Their knowledge of impact of IT resources is not clear. The study further shows why those seven companies are having that kind of condition regarding the IT related financial issues.

The aim of this paper is to demonstrate whether stakeholders activating a project shape team building, the structure and magnitude of resource investment levels, and to what extent these levels impact ERP project effectiveness. The process view of an ERP project includes project initiation, system justification and funding, implementation, and early system use. Results from a nationwide empirical survey conducted in Austria (N = 88) show that activating actors influence team formation and resource investments, which impact project effectiveness levels. Resource-intensive justification and funding phases tend to precede resource-intensive implementations in heavy-weight projects, which seem to be less effective than light-weight projects. Resource and change conflicts are associated with lower project performance and are more common in resource-intensive ERP projects, where early system use appears to be relatively less stable. (author's abstract)

Esta dissertação tem como principal objetivo propor uma sistemática de controle gerencial dos custos de Tecnologia da Informação (TI) e, assim, estabelecer uma interface entre o ambiente de TI e de custos. Inicialmente, foi realizada uma revisão bibliográfica sobre TI a fim de entender seus mecanismos de gestão, estruturação e como a área realizava o controle gerencial de seus custos. Nesta etapa, identificou-se que o chargeback de TI era a solução existente. Apesar disto, não se encontrou na literatura uma sistemática que apoiasse a sua implementação. Sendo assim, na sequência, partiu-se para o entendimento de custos. Nesta etapa foram abordadas questões relacionadas às classificações de custos bem como, com maior ênfase, o entendimento dos princípios e métodos de custeio. A partir do entendimento dos métodos, e em quais ambientes sua utilização era indicada, do ambiente de TI e da inexistência de um método específico para esta área, foi proposta uma sistemática para o controle gerencial dos custos de TI. A sistemática divide os custos de TI em desenvolvimento, produção e imobilizado. Para cada um destes itens foi proposta uma série de passos de modo a determinar o custo por objeto de custeio. Por fim, apresenta-se um estudo de caso o qual tem por base a implementação realizada em uma instituição financeira. Como principais resultados cita-se o efetivo controle e entendimento das atividades de TI e como estas consomem os recursos, facilidade de comunicação dos custos de TI para as demais áreas da organização, custeio baseado em critérios técnicos e maior segurança no processo de tomada de decisões. / This dissertation aims to propose a systematic to control IT costs, establishing an interface between the IT environment and costs. Initially, a literature review on IT was done, in which issues were addressed regarding the management methods, structure and how they control their costs. The IT chargeback was identified as a solution for such issue. On the other hand, it was not found in the literature a systematic for their implementation. As a consequence, a study in regard of costs was done. In this step were addressed issues related to cost classifications, principles and methods in order to understand in which environments its use is indicated. From the understanding of methods and environments in which their use is indicated, the IT environment and the absence of a specific method for this area has been proposed a systematic to control IT costs. The proposed systematic divides IT costs in development costs, production and assets. A series of steps to determine the cost of each costing object has been proposed for each of these items. Finally, it was done a case study in a financial institution. The main results of this implementation were: effective control and understanding of IT activities and how they consume resources, ease of communication of IT costs to other areas of organization, costing based on technical criteria and increased safety in the decision-making process.

Esta dissertação tem como principal objetivo propor uma sistemática de controle gerencial dos custos de Tecnologia da Informação (TI) e, assim, estabelecer uma interface entre o ambiente de TI e de custos. Inicialmente, foi realizada uma revisão bibliográfica sobre TI a fim de entender seus mecanismos de gestão, estruturação e como a área realizava o controle gerencial de seus custos. Nesta etapa, identificou-se que o chargeback de TI era a solução existente. Apesar disto, não se encontrou na literatura uma sistemática que apoiasse a sua implementação. Sendo assim, na sequência, partiu-se para o entendimento de custos. Nesta etapa foram abordadas questões relacionadas às classificações de custos bem como, com maior ênfase, o entendimento dos princípios e métodos de custeio. A partir do entendimento dos métodos, e em quais ambientes sua utilização era indicada, do ambiente de TI e da inexistência de um método específico para esta área, foi proposta uma sistemática para o controle gerencial dos custos de TI. A sistemática divide os custos de TI em desenvolvimento, produção e imobilizado. Para cada um destes itens foi proposta uma série de passos de modo a determinar o custo por objeto de custeio. Por fim, apresenta-se um estudo de caso o qual tem por base a implementação realizada em uma instituição financeira. Como principais resultados cita-se o efetivo controle e entendimento das atividades de TI e como estas consomem os recursos, facilidade de comunicação dos custos de TI para as demais áreas da organização, custeio baseado em critérios técnicos e maior segurança no processo de tomada de decisões. / This dissertation aims to propose a systematic to control IT costs, establishing an interface between the IT environment and costs. Initially, a literature review on IT was done, in which issues were addressed regarding the management methods, structure and how they control their costs. The IT chargeback was identified as a solution for such issue. On the other hand, it was not found in the literature a systematic for their implementation. As a consequence, a study in regard of costs was done. In this step were addressed issues related to cost classifications, principles and methods in order to understand in which environments its use is indicated. From the understanding of methods and environments in which their use is indicated, the IT environment and the absence of a specific method for this area has been proposed a systematic to control IT costs. The proposed systematic divides IT costs in development costs, production and assets. A series of steps to determine the cost of each costing object has been proposed for each of these items. Finally, it was done a case study in a financial institution. The main results of this implementation were: effective control and understanding of IT activities and how they consume resources, ease of communication of IT costs to other areas of organization, costing based on technical criteria and increased safety in the decision-making process.

Esta dissertação tem como principal objetivo propor uma sistemática de controle gerencial dos custos de Tecnologia da Informação (TI) e, assim, estabelecer uma interface entre o ambiente de TI e de custos. Inicialmente, foi realizada uma revisão bibliográfica sobre TI a fim de entender seus mecanismos de gestão, estruturação e como a área realizava o controle gerencial de seus custos. Nesta etapa, identificou-se que o chargeback de TI era a solução existente. Apesar disto, não se encontrou na literatura uma sistemática que apoiasse a sua implementação. Sendo assim, na sequência, partiu-se para o entendimento de custos. Nesta etapa foram abordadas questões relacionadas às classificações de custos bem como, com maior ênfase, o entendimento dos princípios e métodos de custeio. A partir do entendimento dos métodos, e em quais ambientes sua utilização era indicada, do ambiente de TI e da inexistência de um método específico para esta área, foi proposta uma sistemática para o controle gerencial dos custos de TI. A sistemática divide os custos de TI em desenvolvimento, produção e imobilizado. Para cada um destes itens foi proposta uma série de passos de modo a determinar o custo por objeto de custeio. Por fim, apresenta-se um estudo de caso o qual tem por base a implementação realizada em uma instituição financeira. Como principais resultados cita-se o efetivo controle e entendimento das atividades de TI e como estas consomem os recursos, facilidade de comunicação dos custos de TI para as demais áreas da organização, custeio baseado em critérios técnicos e maior segurança no processo de tomada de decisões. / This dissertation aims to propose a systematic to control IT costs, establishing an interface between the IT environment and costs. Initially, a literature review on IT was done, in which issues were addressed regarding the management methods, structure and how they control their costs. The IT chargeback was identified as a solution for such issue. On the other hand, it was not found in the literature a systematic for their implementation. As a consequence, a study in regard of costs was done. In this step were addressed issues related to cost classifications, principles and methods in order to understand in which environments its use is indicated. From the understanding of methods and environments in which their use is indicated, the IT environment and the absence of a specific method for this area has been proposed a systematic to control IT costs. The proposed systematic divides IT costs in development costs, production and assets. A series of steps to determine the cost of each costing object has been proposed for each of these items. Finally, it was done a case study in a financial institution. The main results of this implementation were: effective control and understanding of IT activities and how they consume resources, ease of communication of IT costs to other areas of organization, costing based on technical criteria and increased safety in the decision-making process.

In last decades, we are viewers of the trend, when business informatics adopts and implements general managerial methodology, methods and tools. These are modified in the specific condition of business informatics. We can demonstrate this trend on the follow examples: Corporate Governance, derived IT Governance. Corporate Performance Measurement (CPM), derived IT Performance Measurement (IT PM) or Balanced Scorecard (BSC), derived IT Balanced Scorecard (IT BSC). There is enough scope for all this domains in the Czech written literature. But there is no scope for IT controlling. The main goal of this thesis is verify the Eschenbach concept of controlling can be adopted by business informatics in its specific condition. This diploma thesis also handles about problems and benefits caused by implementation this concept of controlling in business informatics. The main goal is reached by exploration literature, researches, case studies, articles and other paper or electronic essays, when the methods of deduction and synthesis are used for customizing general facts about controlling for IT Governance and IT Management Thesis is divided in three parts: At the beginning of this diploma thesis, there are introduced right assumptions for correct understanding of IT controlling. The benefits of this part we can see in the defining of system attributes of business informatics and comparison IT Management and IT Governance with two theoretical approaches to management control system. By this comparison is verified the possibility to adopt controlling in business informatics. In the second part of this diploma thesis, there is description of author concept IT controlling based on Eschenbach. There is description of main IT controlling function, institutionalization of IT controlling and the role of IT controller in organizational structure. The rest of this thesis is devoted to the concrete IT controlling functions, problems and solving of theirs. These are divides in two categories. The firs one is focused on performance oriented IT controlling. The second one is focused on IT costs oriented IT controlling. This thesis handles about IT controlling complexly. The result of this diploma thesis is author concept of IT controlling based on Eschenbach concept of controlling.

The aim of this paper is to describe benefits of benchmarking IT in wider context and benchmarking scope at all. I specify benchmarking as a process and mention basic rules and guidelines. Further I define IT benchmarking domains and describe possibilities of their use. Best known type of IT benchmark is cost benchmark which represents only a subset of benchmark opportunities. In this paper, is cost benchmark rather an imaginary first step to benchmarking contribution to company. IT benchmark is not only a method for comparing IT efficiency, but also a way to better co-ordinate IT work with company strategy or make IT work more transparent for their customers. IT benchmark facilitates continual improvement not only to internal IT processes, but also to services that IT provides and in consequence to supported business services. Reader will further familiarize with practical example of IT process benchmark and with specifics in benchmarking of outsourced processes. It should be possible based on this paper to set strategic aims in benchmarking. And second, to run an initial IT process benchmark project.

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.

The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.