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DS6.3 - Cost Modelling and Charging

This topic is intended to enable collaboration and sharing of information to facilitate a better understanding and approach to implementing this COBIT control objective based on the risk, value and guidance provided by its corresponding control practices.

COBIT Control Objective DS6.3 - Cost Modelling and Charging is contained within Process Popup Identify and Allocate Costs.

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Cost Modelling and Charging

Establish and use an IT costing model based on the service definitions that support the calculation of chargeback rates per service. The IT cost model should ensure that charging for services is identifiable, measurable and predictable by users to encourage proper use of resources.

View value and Risk Drivers  help

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Value Drivers

  • IT cost allocation transparent for all affected parties
  • Reliable information provided to the organisation about its total IT cost
  • Investment decisions relatable to current costs
   Risk Drivers
  • The cost model not in line with the overall accounting procedures
  • Gaps in identified and charged services
  • Service usage insufficiently measured and failing to reflect actual business usage

View Control Practices  help

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  1. Categorise all IT costs appropriately as direct, indirect and overhead, in line with the enterprise management accounting framework.
  2. Inspect service definition catalogues to identify services subject to user chargeback and those that are shared services.
  3. Define and agree on a model that:
    • Supports the calculation of chargeback rates per service
    • Defines how IT costs will be calculated/charged
    • Is differentiated where and when appropriate
    • Is aligned with the IT budget
  4. Design the cost model so it is transparent enough to allow for:
    • Users to identify their actual usage and charges
    • Better predictability of IT costs
    • Efficient and effective utilisation of IT resources
  5. After review with user departments, obtain appproval and communicate the IT costing model inputs and outputs to the management of user departments.

 

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Documents & Publications: 20 total

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Books
Effective Project Management: Traditional, Agile, Extreme, 6th Edition
Posted by ISACA 13 days ago
Books
IT Project Management: 30 Steps to Success
Few businesses could function effectively without their IT systems. At the same time, they depend on IT for more than their day-to-day operations.
Posted by ISACA 57 days ago
Books
COBIT Self-assessment Guide: Using COBIT 4.1 Tool Kit
Posted by ISACA 103 days ago
Cobit Related
COBIT Self-Assessment Guide: Using COBIT 4.1 (e-book)
Posted by ISACA 167 days ago
Books
COBIT Process Assessment Model (PAM): Using COBIT 4.1
The process assessment model (PAM) aligns with COBIT 4.1 and ISO/IEC 15504-2.
Posted by ISACA 187 days ago
Downloads
COBIT Process Assessment Model (PAM): Using CobiT 4.1 (e-book)
The process assessment model (PAM) aligns with COBIT 4.1 and ISO/IEC 15504-2.
Posted by ISACA 187 days ago
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Events & Online Learning: 1 total

7 May 2012
ISACA International Event
North America CACS 2012
Orlando, Florida, USA
Get the knowledge you need to stay one step ahead of the competition and keep up with changing professional trends at ISACA’s North America CACS Conference.
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Journal Articles: 27 total

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Volume 3, 2012
Project Portfolio Management
by Aarni Heiskanen, LJK
A program or project portfolio explains how an organization is implementing its strategy with projects.
Volume 1, 2011
JOnline: Risk Management When Implementing ERP Systems
by Jeffrey T. Hare, CISA, CPA, CIA
This article focuses on the types of risk advisory services that are common during an ERP implementation.
Volume 6, 2010
Security, Audit and Control Features Oracle E-Business Suite, 3rd Edition
by ISACA | Reviewed by Mustapha Benmahbous, Ph.D., CISA, CISM
Business regulatory compliance and the complexity of EBS technology make this publication a practical tool and source of reference for many audiences.
Volume 4, 2010
Synthesizing SAS 70 Audits and PMI’s Project Management Process Groups
by Thomas J. Bell III, Ph.D., CISA
This article will explore how a SAS 70 audit is improved by understanding and applying PM tools and techniques. The basic tenets of PM principles will be examined and synthesized with the SAS 70 auditing process.
Volume 3, 2010
Security, Audit and Control Features Oracle Database, 3rd Edition
by ISACA | Reviewed by K. K. Mookhey, CISA, CISM, CISSP
A book review of the third edition of this popular ISACA title.
Volume 2, 2010
JOnline: Application Security Using the Role-based Access Control Model
by Ronke Oyemade, CISA
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Blog Posts: 4 total

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17 Aug 2011
IT Security
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17 Jun 2011
Discover Unstructured processes
These are five possible ways to discover Unstructured Processes. Regulatory and Compliance processes - People-intensive processes that are kicked off as a result of an external regulatory body and these processes tend to be ad-hoc & on-going change, but...
Posted By : Varun | 1 comments
22 Apr 2011
IT-thing in IFRS conversion
Converting to IFRS poses a significant challenge to organizations globally.  Many companies initially view the conversion process as solely an accounting challenge and fail to take into consideration the significant roleplayed by IT systems and processes...
Posted By : Iwan A | 0 comments
21 Dec 2010
Firma del convenio entre PMI Valencia e ISACA Valencia
Se potencia la relación mutua y se acuerda la promoción del Sector TIC de la Comunidad Valenciana. La semana  pasada se llevó a cabo la firma de un convenio de colaboración entre los capítulos valencianos de las asociaciones más importantes a nivel mundia...
Posted By : JavierPeris.Org | 0 comments
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