Verfügbarkeit: IT controlling

IT controlling: from IT cost and activity allocation to smart controlling

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Bibliographische Detailangaben
1. Verfasser:	Gadatsch, Andreas 1962- (VerfasserIn)
Format:	Buch
Sprache:	English German
Veröffentlicht:	Wiesbaden Springer Vieweg [2023]
Schlagworte:	Informationstechnik Controlling IT controlling IT cost accounting IT performance accounting IT Management IT project controlling IT Governance IT balanced scorecard Earned Value Analysis
Online-Zugang:	Inhaltstext http://www.springer.com/ Inhaltsverzeichnis
Beschreibung:	XV, 175 Seiten Illustrationen 24 cm x 16.8 cm
ISBN:	9783658392697 365839269X

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Datensatz im Suchindex

_version_	1804184681887825920
adam_text	CONTENTS 1 DIGITIZATION: CHANGING FRAMEWORK CONDITIONS IN WORK AND SOCIETY 1 1.1 CLARIFICATION OF TERMS ................................................................................. 1 1.2 EFFECTS OF DIGITALISATION ............................................................................. 2 1.2.1 PARADIGM SHIFT AND CHANGE IN WORK ....................................... 2 1.2.2 DIGITAL BUSINESS MODEL CHANGES ............................................. 4 1.3 IMPACT ON OCCUPATIONAL PROFILES ................................................................ 5 1.3.1 GENERAL CHANGES ....................................................................... 5 1.3.2 DESIGN OF THE WORK .................................................................. 5 1.3.3 FROM IT MANAGEMENT TO CHIEF INFORMATION AND DIGITAL OFFICER (CIDO) .......................................................................... 6 1.3.4 CLASSICAL VERSUS AGILE INFORMATION MANAGEMENT .................. 8 1.4 SUMMARY ..................................................................................................... 9 REFERENCES .................................................................................................................. 9 2 IT CONTROLLING CONCEPT: GENERAL CONDITIONS, BASICS AND CENTRAL TERMS 11 2.1 MISSION STATEMENT IT CONTROLLING ............................................................ 11 2.2 QUICK TEST IT CONTROLLING: SELF-ASSESSMENT ........................................... 12 2.3 IT CONTROLLING .............................................................................................. 14 2.3.1 CLARIFICATION OF TERMS .............................................................. 14 2.3.2 TASKS .......................................................................................... 16 2.3.3 METHODS AND TOOLS .................................................................... 19 2.3.4 ORGANISATIONAL CONCEPTS .......................................................... 21 2.3.5 REASONS FOR IT CONTROLLING ...................................................... 24 2.3.6 SMART IT CONTROLLING ................................................................ 25 2.4 SUMMARY ...................................................................................................... 28 REFERENCES .................................................................................................................. 28 3 FROM IT STRATEGY TO DIGITAL STRATEGY: FROM CLASSIC IT STRATEGY TO DIGITAL STRATEGY 31 3.1 CLASSICAL NOTION OF IT STRATEGY .................................................................. 31 3.2 CONTENTS OF IT STRATEGIES ........................................................................... 32 X CONTENTS 3.2.1 IT STRATEGY CHARACTERISTICS ......................................................... 34 3.2.2 EMPIRICAL CONTENT OF IT STRATEGIES ......................................... 34 3.3 FROM IT STRATEGY TO DIGITAL STRATEGY ........................................................ 35 3.3.1 DIGITAL BUSINESS STRATEGY ........................................................... 35 3.3.2 IT STRATEGY PATTERNS ................................................................... 36 3.4 IT ARCHITECTURE PLANNING .............................................................................. 37 3.5 CASE STUDY ON THE DEVELOPMENT OF A DIGITAL STRATEGY ............................. 40 3.5.1 IT STRATEGY/DIGITAL STRATEGY ...................................................... 40 3.5.2 IT ARCHITECTURE PLANNING ........................................................... 41 3.5.3 IT ORGANIZATION ......................................................................... 41 3.5.4 DATACENTER ................................................................................ 41 3.5.5 COOPERATION WITH EXTERNAL SERVICE PROVIDERS ......................... 42 3.5.6 TASK ............................................................................................. 42 3.6 SUMMARY ....................................................................................................... 42 REFERENCES ................................................................................................................... 43 4 CONTROL OF THE IT STRATEGY WITH THE BALANCED SCORECARD: IMPLEMENTING AND MANAGING IT STRATEGIES AND DIGITAL STRATEGIES 45 4.1 BASICS OF THE BALANCED SCORECARD ............................................................... 45 4.1.1 HISTORICAL DEVELOPMENT ............................................................. 45 4.1.2 METHODOLOGY ............................................................................. 46 4.1.3 TRADITIONAL PERFORMANCE MEASUREMENT SYSTEMS VERSUS BALANCED SCORECARD .................................................................. 46 4.2 ADAPTATION FOR IT CONTROLLING ...................................................................... 47 4.2.1 IMPLEMENTATION CONCEPT .......................................................... 48 4.2.2 PRACTICAL EXAMPLE OF A RESEARCH INSTITUTION .......................... 49 4.2.3 CASCADED OVERALL SYSTEM ........................................................ 49 4.2.4 KEY QUESTIONS OF AN IT BALANCED SCORECARD .......................... 51 4.2.5 FINANCIAL PERSPECTIVE ................................................................. 52 4.2.6 PROCESS PERSPECTIVE ................................................................... 52 4.2.7 STAFF PERSPECTIVE ....................................................................... 52 4.2.8 CUSTOMER PERSPECTIVE ................................................................. 53 4.2.9 USE IN PRACTICE ........................................................................... 53 4.2.10 PRACTICAL EXAMPLE DAIMLER-BENZ ............................................. 53 4.3 EVALUATION OF THE METHODOLOGY ................................................................... 54 4.4 EXERCISE ON THE IT BALANCED SCORECARD .................................................... 55 4.4.1 TASK ............................................................................................ 55 4.5 SUMMARY ........................................................................................................ 55 REFERENCES ................................................................................................................... 56 5 IT PORTFOLIO MANAGEMENT: MANAGE IT PROJECT SELECTION 57 5.1 IT PORTFOLIO MANAGEMENT AS PART OF IT GOVERNANCE ................................ 57 5.1.1 IT ARCHITECTURE AND IT PORTFOLIO MANAGEMENT ..................... 58 CONTENTS XI 5.1.2 IT GOVERNANCE AND IT PORTFOLIO MANAGEMENT ......................... 59 5.2 CONCEPT OF IT PORTFOLIO ANALYSIS ............................................................... 59 5.2.1 TARGET PROJECTS ........................................................................... 60 5.2.2 MUST-DO PROJECTS ....................................................................... 60 5.2.3 STANDARD IT PROJECTS ................................................................. 60 5.2.4 LIFE CYCLE MODEL ....................................................................... 61 5.2.5 SELECTED RESEARCH APPROACHES ................................................ 63 5.3 CRITICAL SUCCESS FACTORS AND INTRODUCTION .................................................. 64 5.4 CASE STUDY ON THE PRIORITISATION OF DIGITISATION PROJECTS ......................... 65 5.5 EVALUATION OF IT SECURITY PROJECTS ........................ 66 5.5.1 PROBLEM ...................................................................................... 66 5.5.2 PROJECT TYPES FOR IT SECURITY PROJECTS ...................................... 67 5.5.3 INSURER PROJECT (INSURER) ............................................................. 67 5.5.4 ENABLER PROJECT (ENABLER) ........................................................ 68 5.5.5 OPTIMIZER PROJECT (OPTIMIZER) .................................................. 68 5.5.6 SOLUTION CONCEPT ROSI ............................................................. 69 5.6 CASE STUDY ON PROJECT SELECTION ................................................................. 70 5.6.1 SCENARIO ...................................................................................... 70 5.6.2 PROJECT LIST .................................................................................. 71 5.6.3 TASK ............................................................................................ 72 5.6.4 PROPOSED SOLUTION ..................................................................... 72 5.7 SUMMARY ....................................................................................................... 72 REFERENCES .................................................................................................................. 73 6 IT INVESTMENT CALCULATION AND TOTAL COST OF OWNERSHIP ANALYSIS: IT STANDARDS AS A TOOL FOR IT CONTROLLING 75 6.1 BUSINESS METHODS OF INVESTMENT APPRAISAL .............................................. 75 6.1.1 OVERVIEW OF METHODS ............................................................... 75 6.1.2 STATIC PROCEDURES ....................................................................... 77 6.1.3 NET PRESENT VALUE METHOD ........................................................ 79 6.1.4 UTILITY ANALYSIS ......................................................................... 79 6.1.5 REAL OPTIONS VALUATION ............................................................. 81 6.2 SPECIAL METHODS OF IT INVESTMENT ACCOUNTING .......................................... 84 6.2.1 TOTAL COST OF OWNERSHIP (TCO) .............................................. 84 6.2.2 TOTAL ECONOMIC IMPACT (TEI) .................................................. 84 6.2.3 RAPID ECONOMIC JUSTIFICATION (REJ) ........................................ 84 6.2.4 TOTAL VALUE OF OPPORTUNITY (TVO) ............................................ 85 6.2.5 BUSINESS VALUE INDEX (BVI) ...................................................... 85 6.2.6 ECONOMIC EFFICIENCY ANALYSIS (WIBE) ................................... 85 6.2.7 CRANFIELD S BENEFITS MANAGEMENT (CBM) ............................... 85 6.2.8 VAL-IT FRAMEWORK ..................................................................... 85 6.3 TOTAL COST OF OWNERSHIP (TCO) ................................................................. 86 XII CONTENTS 6.3.1 CONCEPT OF THE TCO APPROACH ................................................ 86 6.3.2 EVALUATION OF THE TCO APPROACH ............................................ 88 6.3.3 CASE STUDIES ON TCO ANALYSIS ................................................ 89 6.4 SUMMARY ...................................................................................................... 92 REFERENCES ................................................................................................................... 92 7 IT STANDARDS: IT STANDARDS AS A TOOL FOR IT CONTROLLING 95 7.1 IT GOVERNANCE ............................................................................................... 95 7.2 IT STANDARDS AS AN APPROACH TO TCO REDUCTION ..................................... 96 7.2.1 QUERTY: THE OLDEST IT STANDARD IN THE WORLD .................... 96 7.2.2 NET EFFECT GOODS ....................................................................... 97 7.2.3 STANDARDIZATION FIELDS ............................................................... 97 7.2.4 INTRODUCTION AND ENFORCEMENT .................................................. 99 7.3 SUMMARY .......................................................................................................... 101 REFERENCES ...................................................................................................................... 101 8 PROJECT CONTROLLING WITH EARNED VALUE ANALYSIS: PLAN, MONITOR AND CONTROL PROJECTS 103 8.1 PROJECT CONTROLLING ......................................................................................... 103 8.1.1 PRE-STUDY ...................................................................................... 104 8.1.2 PROJECT APPLICATION ..................................................................... 104 8.1.3 PROJECT START .................................................................................. 104 8.1.4 ACTUAL RECORDING .......................................................................... 106 8.1.5 TARGET CONCEPT .............................................................................. 106 8.1.6 IMPLEMENTATION ............................................................................ 106 8.1.7 PROJECT COMPLETION ...................................................................... 106 8.1.8 PROJ ECT CALCULATIONS ...................................................................... 107 8.2 STRUCTURE OF THE EARNED VALUE ANALYSIS ......................................................... 107 8.2.1 PROJECT MANAGEMENT ................................................................... 107 8.2.2 BASIC DATA .................................................................................... 108 8.2.3 KEY FIGURES .................................................................................. 108 8.2.4 PREREQUISITES FOR USE ................................................................... 109 8.2.5 USE IN PRACTICE .............................................................................. 109 8.2.6 MEASUREMENT OF THE PERCENTAGE OF COMPLETION ......................... 110 8.3 APPLICATION EXAMPLES .................................................................................... ILL 8.3.1 DEVELOPING A WEBSITE ................................................................. ILL 8.3.2 APP FOR SOFTWARE DEVELOPERS ..................................................... 112 8.4 REPORTING .......................................................................................................... 114 8.5 SUMMARY .......................................................................................................... 114 8.5.1 BASELINE DATA .............................................................................. 114 8.5.2 KEY FIGURES ................................................................................... 114 REFERENCES ...................................................................................................................... 115 CONTENTS XIII 9 IT COST AND ACTIVITY ACCOUNTING (IT-KLR): NUMBERS FOR RATIONAL DECISIONS 117 9.1 NECESSITY AND OBJECTIVES OF IT COST AND ACTIVITY ALLOCATION ..................... 117 9.1.1 RISING IT COSTS ............................................................................ 117 9.1.2 IT COST ALLOCATION REQUIRED ....................................................... 117 9.1.3 GOALS OF IT COST AND ACTIVITY ALLOCATION .................................. 118 9.1.4 THREE-LEVEL SETTLEMENT ............................................................... 118 9.2 METHODS OF CHARGING IT COSTS AND SERVICES ............................................... 119 9.3 IT COST ELEMENT ACCOUNTING ......................................................................... 122 9.4 IT COST CENTRE ACCOUNTING ........................................................................... 124 9.4.1 EXAMPLE OF AN IT OPERATIONS ACCOUNTING SHEET ....................... 125 9.5 IT COST UNIT ACCOUNTING ............................................................................... 125 9.5.1 PRODUCT COSTING ............................................................................ 126 9.5.2 CONTRIBUTION MARGIN ACCOUNTING/DIRECT COSTING ..................... 127 9.6 CASE STUDIES .................................................................................................. 128 9.6.1 CASE STUDY BREAK EVEN ANALYSIS CLOUD VERSUS ON-PREMISE ............................................................................... 128 9.6.2 CASE STUDY BENCHMARKING IT CONSOLIDATION ......................... 129 9.6.3 IT COST AND PERFORMANCE ACCOUNTING CASE STUDY ................ 131 9.6.4 IT COST MANAGEMENT CASE STUDY .............................................. 132 9.7 SUMMARY ......................................................................................................... 136 REFERENCES ..................................................................................................................... 137 10 IT SOURCING CONTROLLING: OUTSOURCING OF IT SERVICES 139 10.1 CLARIFICATION OF TERMS ................................................................................... 139 10.1.1 EXTERNAL SERVICE PROVISION ........................................................... 140 10.1.2 INTERNAL SERVICE PROVISION ........................................................... 140 10.1.3 SCOPE OF OUTSOURCING ................................................................. 141 10.1.4 NUMBER OF EXTERNAL PARTNERS ....................................................... 141 10.1.5 DISTANCE TO THE CLIENT .................................................................... 141 10.1.6 DEPTH OF COOPERATION ................................................................. 141 10.1.7 MODERNIZATION .............................................................................. 141 10.1.8 DEGREE OF OUTSOURCING ................................................................. 142 10.1.9 CLOUD COMPUTING AS THE FOCUS OF THE OUTSOURCING CONCEPT ... 142 10.2 IT CONTRACT MANAGEMENT ............................................................................ 144 10.3 IT ASSET AND SOFTWARE LICENSE MANAGEMENT ............................................. 144 10.4 BENCHMARKING AND SLA ANALYSES .............................................................. 145 10.4.1 EXPEDIENCY .................................................................................... 146 10.4.2 CONTENTS ......................................................................................... 147 10.4.3 INTRODUCTION OF SLA ...................................................................... 148 10.5 SUMMARY ........................................................................................................ 148 REFERENCES .................................................................................................................... 149 XIV CONTENTS 11 IT KEY FIGURE BASED REPORTING: IT KEY FIGURES: BASIS FOR REPORTING 151 11.1 KEY FIGURES IN IT CONTROLLING ........................................................................ 151 11.2 INFORMATIVE VALUE OF IT KEY FIGURES ........................................................... 154 11.2.1 SIGNIFICANCE OF THE IT KEY FIGURE IT COSTS/REVENUE .... 154 11.2.2 CHECK CRITERIA FOR KEY FIGURES .................................................. 155 11.2.3 KEY FIGURE PROFILE ....................................................................... 156 11.2.4 BENEFITS OF IT KEY FIGURES ........................................................... 156 11.3 IT KEY PERFORMANCE INDICATOR SYSTEMS ....................................................... 157 11.3.1 CONCEPT KEY FIGURE SYSTEM ...................................................... 157 11.3.2 REQUIREMENTS FOR PERFORMANCE MEASUREMENT SYSTEMS ......... 157 11.3.3 SWISS SYSTEM OF KEY DATA (SVD) .............................................. 158 11.3.4 VIPS INDICATOR SYSTEM .............................................................. 158 11.4 IMPORTANT KEY FIGURES FOR PRACTICE ............................................................... 159 11.5 SUMMARY .......................................................................................................... 159 REFERENCES ...................................................................................................................... 161 12 EXERCISES: EXAMINATION EXERCISES FOR TRAINING 163 12.1 TASK 1 JOB DESCRIPTION IT CONTROLLING ......................................................... 163 12.1.1 TASK ................................................................................................ 163 12.1.2 POSSIBLE SOLUTION .......................................................................... 163 12.2 TASK 2 IT STANDARDS ......................................................................................... 164 12.2.1 TASK ................................................................................................ 164 12.2.2 POSSIBLE SOLUTION .......................................................................... 164 12.3 TASK 3 PROJECT SELECTION ............................................................................. 164 12.3.1 TASK ................................................................................................ 164 12.3.2 POSSIBLE SOLUTION ............................................................... 165 12.4 TASK 4 EARNED VALUE ANALYSIS ........................................................................ 165 12.4.1 THE PROJECT TAKES THE FOLLOWING COURSE .................................... 165 12.4.2 DIFFERENCES ..................................................................................... 167 12.5 TASK 5 ORGANIZATION OF IT CONTROLLING ......................................................... 167 12.5.1 TASK ............................................................................................. 167 12.5.2 POSSIBLE SOLUTION .......................................................................... 167 12.6 TASK 6 METHODS OF IT COST AND ACTIVITY ALLOCATION ................................... 168 12.6.1 TASK ................................................................................................ 168 12.6.2 POSSIBLE SOLUTION .......................................................................... 168 12.6.3 DISCUSSION OF THE METHODS ............................................................ 168 12.6.4 DECISION ....................................................................................... 169 12.7 TASK 7 DETERMINATION OF NET PRESENT VALUE ................................................ 169 12.7.1 TASK ............................................................................................. 169 12.7.2 POSSIBLE SOLUTION (TABLE 12.1) ..................................................... 170 12.8 TASK 8 DETERMINING THE VALUE IN USE ........................................................... 170 12.8.1 TASK ............................................................................................. 170 CONTENTS XV 12.8.2 POSSIBLE SOLUTION (TABLE 12.2) ................................................... 170 12.9 TASK 9 SERVICE LEVEL AGREEMENTS ................................................................ 171 12.9.1 TASK .............................................................................................. 171 12.9.2 POSSIBLE SOLUTION ......................................................................... 171 12.10 TASK 10 TCO ANALYSIS .............................................................................. 171 12.10.1 TASK .............................................................................................. 171 12.10.2 POSSIBLE SOLUTION ......................................................................... 172 12.11 TASK 11 ANALYZE DATA CENTER ...................................................................... 172 12.11.1 TASK .............................................................................................. 172 12.11.2 POSSIBLE SOLUTION ......................................................................... 173 12.12 TASK 12 IT KEY FIGURES ................................................................................. 174 12.12.1 TASK .............................................................................................. 174 12.12.2 POSSIBLE SOLUTION ......................................................................... 174 12.12.3 ASSESSMENT OF THE KEY FIGURE TRAINING COSTS/IT STAFF ... 174 12.12.4 ASSESSMENT OF THE KEY FIGURE PROCESSED FAULT REPORTS/TOTAL FAULT REPORTS ....................................................... 175
adam_txt	CONTENTS 1 DIGITIZATION: CHANGING FRAMEWORK CONDITIONS IN WORK AND SOCIETY 1 1.1 CLARIFICATION OF TERMS . 1 1.2 EFFECTS OF DIGITALISATION . 2 1.2.1 PARADIGM SHIFT AND CHANGE IN WORK . 2 1.2.2 DIGITAL BUSINESS MODEL CHANGES . 4 1.3 IMPACT ON OCCUPATIONAL PROFILES . 5 1.3.1 GENERAL CHANGES . 5 1.3.2 DESIGN OF THE WORK . 5 1.3.3 FROM IT MANAGEMENT TO CHIEF INFORMATION AND DIGITAL OFFICER (CIDO) . 6 1.3.4 CLASSICAL VERSUS AGILE INFORMATION MANAGEMENT . 8 1.4 SUMMARY . 9 REFERENCES . 9 2 IT CONTROLLING CONCEPT: GENERAL CONDITIONS, BASICS AND CENTRAL TERMS 11 2.1 MISSION STATEMENT IT CONTROLLING . 11 2.2 QUICK TEST IT CONTROLLING: SELF-ASSESSMENT . 12 2.3 IT CONTROLLING . 14 2.3.1 CLARIFICATION OF TERMS . 14 2.3.2 TASKS . 16 2.3.3 METHODS AND TOOLS . 19 2.3.4 ORGANISATIONAL CONCEPTS . 21 2.3.5 REASONS FOR IT CONTROLLING . 24 2.3.6 SMART IT CONTROLLING . 25 2.4 SUMMARY . 28 REFERENCES . 28 3 FROM IT STRATEGY TO DIGITAL STRATEGY: FROM CLASSIC IT STRATEGY TO DIGITAL STRATEGY 31 3.1 CLASSICAL NOTION OF IT STRATEGY . 31 3.2 CONTENTS OF IT STRATEGIES . 32 X CONTENTS 3.2.1 IT STRATEGY CHARACTERISTICS . 34 3.2.2 EMPIRICAL CONTENT OF IT STRATEGIES . 34 3.3 FROM IT STRATEGY TO DIGITAL STRATEGY . 35 3.3.1 DIGITAL BUSINESS STRATEGY . 35 3.3.2 IT STRATEGY PATTERNS . 36 3.4 IT ARCHITECTURE PLANNING . 37 3.5 CASE STUDY ON THE DEVELOPMENT OF A DIGITAL STRATEGY . 40 3.5.1 IT STRATEGY/DIGITAL STRATEGY . 40 3.5.2 IT ARCHITECTURE PLANNING . 41 3.5.3 IT ORGANIZATION . 41 3.5.4 DATACENTER . 41 3.5.5 COOPERATION WITH EXTERNAL SERVICE PROVIDERS . 42 3.5.6 TASK . 42 3.6 SUMMARY . 42 REFERENCES . 43 4 CONTROL OF THE IT STRATEGY WITH THE BALANCED SCORECARD: IMPLEMENTING AND MANAGING IT STRATEGIES AND DIGITAL STRATEGIES 45 4.1 BASICS OF THE BALANCED SCORECARD . 45 4.1.1 HISTORICAL DEVELOPMENT . 45 4.1.2 METHODOLOGY . 46 4.1.3 TRADITIONAL PERFORMANCE MEASUREMENT SYSTEMS VERSUS BALANCED SCORECARD . 46 4.2 ADAPTATION FOR IT CONTROLLING . 47 4.2.1 IMPLEMENTATION CONCEPT . 48 4.2.2 PRACTICAL EXAMPLE OF A RESEARCH INSTITUTION . 49 4.2.3 CASCADED OVERALL SYSTEM . 49 4.2.4 KEY QUESTIONS OF AN IT BALANCED SCORECARD . 51 4.2.5 FINANCIAL PERSPECTIVE . 52 4.2.6 PROCESS PERSPECTIVE . 52 4.2.7 STAFF PERSPECTIVE . 52 4.2.8 CUSTOMER PERSPECTIVE . 53 4.2.9 USE IN PRACTICE . 53 4.2.10 PRACTICAL EXAMPLE DAIMLER-BENZ . 53 4.3 EVALUATION OF THE METHODOLOGY . 54 4.4 EXERCISE ON THE IT BALANCED SCORECARD . 55 4.4.1 TASK . 55 4.5 SUMMARY . 55 REFERENCES . 56 5 IT PORTFOLIO MANAGEMENT: MANAGE IT PROJECT SELECTION 57 5.1 IT PORTFOLIO MANAGEMENT AS PART OF IT GOVERNANCE . 57 5.1.1 IT ARCHITECTURE AND IT PORTFOLIO MANAGEMENT . 58 CONTENTS XI 5.1.2 IT GOVERNANCE AND IT PORTFOLIO MANAGEMENT . 59 5.2 CONCEPT OF IT PORTFOLIO ANALYSIS . 59 5.2.1 TARGET PROJECTS . 60 5.2.2 MUST-DO PROJECTS . 60 5.2.3 STANDARD IT PROJECTS . 60 5.2.4 LIFE CYCLE MODEL . 61 5.2.5 SELECTED RESEARCH APPROACHES . 63 5.3 CRITICAL SUCCESS FACTORS AND INTRODUCTION . 64 5.4 CASE STUDY ON THE PRIORITISATION OF DIGITISATION PROJECTS . 65 5.5 EVALUATION OF IT SECURITY PROJECTS . 66 5.5.1 PROBLEM . 66 5.5.2 PROJECT TYPES FOR IT SECURITY PROJECTS . 67 5.5.3 INSURER PROJECT (INSURER) . 67 5.5.4 ENABLER PROJECT (ENABLER) . 68 5.5.5 OPTIMIZER PROJECT (OPTIMIZER) . 68 5.5.6 SOLUTION CONCEPT ROSI . 69 5.6 CASE STUDY ON PROJECT SELECTION . 70 5.6.1 SCENARIO . 70 5.6.2 PROJECT LIST . 71 5.6.3 TASK . 72 5.6.4 PROPOSED SOLUTION . 72 5.7 SUMMARY . 72 REFERENCES . 73 6 IT INVESTMENT CALCULATION AND TOTAL COST OF OWNERSHIP ANALYSIS: IT STANDARDS AS A TOOL FOR IT CONTROLLING 75 6.1 BUSINESS METHODS OF INVESTMENT APPRAISAL . 75 6.1.1 OVERVIEW OF METHODS . 75 6.1.2 STATIC PROCEDURES . 77 6.1.3 NET PRESENT VALUE METHOD . 79 6.1.4 UTILITY ANALYSIS . 79 6.1.5 REAL OPTIONS VALUATION . 81 6.2 SPECIAL METHODS OF IT INVESTMENT ACCOUNTING . 84 6.2.1 TOTAL COST OF OWNERSHIP (TCO) . 84 6.2.2 TOTAL ECONOMIC IMPACT (TEI) . 84 6.2.3 RAPID ECONOMIC JUSTIFICATION (REJ) . 84 6.2.4 TOTAL VALUE OF OPPORTUNITY (TVO) . 85 6.2.5 BUSINESS VALUE INDEX (BVI) . 85 6.2.6 ECONOMIC EFFICIENCY ANALYSIS (WIBE) . 85 6.2.7 CRANFIELD ' S BENEFITS MANAGEMENT (CBM) . 85 6.2.8 VAL-IT FRAMEWORK . 85 6.3 TOTAL COST OF OWNERSHIP (TCO) . 86 XII CONTENTS 6.3.1 CONCEPT OF THE TCO APPROACH . 86 6.3.2 EVALUATION OF THE TCO APPROACH . 88 6.3.3 CASE STUDIES ON TCO ANALYSIS . 89 6.4 SUMMARY . 92 REFERENCES . 92 7 IT STANDARDS: IT STANDARDS AS A TOOL FOR IT CONTROLLING 95 7.1 IT GOVERNANCE . 95 7.2 IT STANDARDS AS AN APPROACH TO TCO REDUCTION . 96 7.2.1 QUERTY: THE OLDEST IT STANDARD IN THE WORLD . 96 7.2.2 NET EFFECT GOODS . 97 7.2.3 STANDARDIZATION FIELDS . 97 7.2.4 INTRODUCTION AND ENFORCEMENT . 99 7.3 SUMMARY . 101 REFERENCES . 101 8 PROJECT CONTROLLING WITH EARNED VALUE ANALYSIS: PLAN, MONITOR AND CONTROL PROJECTS 103 8.1 PROJECT CONTROLLING . 103 8.1.1 PRE-STUDY . 104 8.1.2 PROJECT APPLICATION . 104 8.1.3 PROJECT START . 104 8.1.4 ACTUAL RECORDING . 106 8.1.5 TARGET CONCEPT . 106 8.1.6 IMPLEMENTATION . 106 8.1.7 PROJECT COMPLETION . 106 8.1.8 PROJ ECT CALCULATIONS . 107 8.2 STRUCTURE OF THE EARNED VALUE ANALYSIS . 107 8.2.1 PROJECT MANAGEMENT . 107 8.2.2 BASIC DATA . 108 8.2.3 KEY FIGURES . 108 8.2.4 PREREQUISITES FOR USE . 109 8.2.5 USE IN PRACTICE . 109 8.2.6 MEASUREMENT OF THE PERCENTAGE OF COMPLETION . 110 8.3 APPLICATION EXAMPLES . ILL 8.3.1 DEVELOPING A WEBSITE . ILL 8.3.2 APP FOR SOFTWARE DEVELOPERS . 112 8.4 REPORTING . 114 8.5 SUMMARY . 114 8.5.1 BASELINE DATA . 114 8.5.2 KEY FIGURES . 114 REFERENCES . 115 CONTENTS XIII 9 IT COST AND ACTIVITY ACCOUNTING (IT-KLR): NUMBERS FOR RATIONAL DECISIONS 117 9.1 NECESSITY AND OBJECTIVES OF IT COST AND ACTIVITY ALLOCATION . 117 9.1.1 RISING IT COSTS . 117 9.1.2 IT COST ALLOCATION REQUIRED . 117 9.1.3 GOALS OF IT COST AND ACTIVITY ALLOCATION . 118 9.1.4 THREE-LEVEL SETTLEMENT . 118 9.2 METHODS OF CHARGING IT COSTS AND SERVICES . 119 9.3 IT COST ELEMENT ACCOUNTING . 122 9.4 IT COST CENTRE ACCOUNTING . 124 9.4.1 EXAMPLE OF AN IT OPERATIONS ACCOUNTING SHEET . 125 9.5 IT COST UNIT ACCOUNTING . 125 9.5.1 PRODUCT COSTING . 126 9.5.2 CONTRIBUTION MARGIN ACCOUNTING/DIRECT COSTING . 127 9.6 CASE STUDIES . 128 9.6.1 CASE STUDY BREAK EVEN ANALYSIS " CLOUD VERSUS ON-PREMISE " . 128 9.6.2 CASE STUDY BENCHMARKING " IT CONSOLIDATION " . 129 9.6.3 IT COST AND PERFORMANCE ACCOUNTING CASE STUDY . 131 9.6.4 IT COST MANAGEMENT CASE STUDY . 132 9.7 SUMMARY . 136 REFERENCES . 137 10 IT SOURCING CONTROLLING: OUTSOURCING OF IT SERVICES 139 10.1 CLARIFICATION OF TERMS . 139 10.1.1 EXTERNAL SERVICE PROVISION . 140 10.1.2 INTERNAL SERVICE PROVISION . 140 10.1.3 SCOPE OF OUTSOURCING . 141 10.1.4 NUMBER OF EXTERNAL PARTNERS . 141 10.1.5 DISTANCE TO THE CLIENT . 141 10.1.6 DEPTH OF COOPERATION . 141 10.1.7 MODERNIZATION . 141 10.1.8 DEGREE OF OUTSOURCING . 142 10.1.9 CLOUD COMPUTING AS THE FOCUS OF THE OUTSOURCING CONCEPT . 142 10.2 IT CONTRACT MANAGEMENT . 144 10.3 IT ASSET AND SOFTWARE LICENSE MANAGEMENT . 144 10.4 BENCHMARKING AND SLA ANALYSES . 145 10.4.1 EXPEDIENCY . 146 10.4.2 CONTENTS . 147 10.4.3 INTRODUCTION OF SLA . 148 10.5 SUMMARY . 148 REFERENCES . 149 XIV CONTENTS 11 IT KEY FIGURE BASED REPORTING: IT KEY FIGURES: BASIS FOR REPORTING 151 11.1 KEY FIGURES IN IT CONTROLLING . 151 11.2 INFORMATIVE VALUE OF IT KEY FIGURES . 154 11.2.1 SIGNIFICANCE OF THE IT KEY FIGURE " IT COSTS/REVENUE " . 154 11.2.2 CHECK CRITERIA FOR KEY FIGURES . 155 11.2.3 KEY FIGURE PROFILE . 156 11.2.4 BENEFITS OF IT KEY FIGURES . 156 11.3 IT KEY PERFORMANCE INDICATOR SYSTEMS . 157 11.3.1 CONCEPT KEY FIGURE SYSTEM . 157 11.3.2 REQUIREMENTS FOR PERFORMANCE MEASUREMENT SYSTEMS . 157 11.3.3 SWISS SYSTEM OF KEY DATA (SVD) . 158 11.3.4 VIPS INDICATOR SYSTEM . 158 11.4 IMPORTANT KEY FIGURES FOR PRACTICE . 159 11.5 SUMMARY . 159 REFERENCES . 161 12 EXERCISES: EXAMINATION EXERCISES FOR TRAINING 163 12.1 TASK 1 JOB DESCRIPTION IT CONTROLLING . 163 12.1.1 TASK . 163 12.1.2 POSSIBLE SOLUTION . 163 12.2 TASK 2 IT STANDARDS . 164 12.2.1 TASK . 164 12.2.2 POSSIBLE SOLUTION . 164 12.3 TASK 3 PROJECT SELECTION . 164 12.3.1 TASK . 164 12.3.2 POSSIBLE SOLUTION . 165 12.4 TASK 4 EARNED VALUE ANALYSIS . 165 12.4.1 THE PROJECT TAKES THE FOLLOWING COURSE . 165 12.4.2 DIFFERENCES . 167 12.5 TASK 5 ORGANIZATION OF IT CONTROLLING . 167 12.5.1 TASK . 167 12.5.2 POSSIBLE SOLUTION . 167 12.6 TASK 6 METHODS OF IT COST AND ACTIVITY ALLOCATION . 168 12.6.1 TASK . 168 12.6.2 POSSIBLE SOLUTION . 168 12.6.3 DISCUSSION OF THE METHODS . 168 12.6.4 DECISION . 169 12.7 TASK 7 DETERMINATION OF NET PRESENT VALUE . 169 12.7.1 TASK . 169 12.7.2 POSSIBLE SOLUTION (TABLE 12.1) . 170 12.8 TASK 8 DETERMINING THE VALUE IN USE . 170 12.8.1 TASK . 170 CONTENTS XV 12.8.2 POSSIBLE SOLUTION (TABLE 12.2) . 170 12.9 TASK 9 SERVICE LEVEL AGREEMENTS . 171 12.9.1 TASK . 171 12.9.2 POSSIBLE SOLUTION . 171 12.10 TASK 10 TCO ANALYSIS . 171 12.10.1 TASK . 171 12.10.2 POSSIBLE SOLUTION . 172 12.11 TASK 11 ANALYZE DATA CENTER . 172 12.11.1 TASK . 172 12.11.2 POSSIBLE SOLUTION . 173 12.12 TASK 12 IT KEY FIGURES . 174 12.12.1 TASK . 174 12.12.2 POSSIBLE SOLUTION . 174 12.12.3 ASSESSMENT OF THE KEY FIGURE " TRAINING COSTS/IT STAFF ' . 174 12.12.4 ASSESSMENT OF THE KEY FIGURE " PROCESSED FAULT REPORTS/TOTAL FAULT REPORTS . 175
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spelling	Gadatsch, Andreas 1962- Verfasser (DE-588)121630935 aut IT-Controlling IT controlling from IT cost and activity allocation to smart controlling Andreas Gadatsch Wiesbaden Springer Vieweg [2023] XV, 175 Seiten Illustrationen 24 cm x 16.8 cm txt rdacontent n rdamedia nc rdacarrier Informationstechnik (DE-588)4026926-7 gnd rswk-swf Controlling (DE-588)4070102-5 gnd rswk-swf IT controlling IT cost accounting IT performance accounting IT Management IT project controlling IT Governance IT balanced scorecard Earned Value Analysis Informationstechnik (DE-588)4026926-7 s Controlling (DE-588)4070102-5 s DE-604 Springer Fachmedien Wiesbaden (DE-588)1043386068 pbl Erscheint auch als Online-Ausgabe 978-3-658-39270-3 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=2e5f80d60cf742e6883e6a35d8ac9c96&prov=M&dok_var=1&dok_ext=htm Inhaltstext X:MVB http://www.springer.com/ DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033996016&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p vlb 20220824 DE-101 https://d-nb.info/provenance/plan#vlb
spellingShingle	Gadatsch, Andreas 1962- IT controlling from IT cost and activity allocation to smart controlling Informationstechnik (DE-588)4026926-7 gnd Controlling (DE-588)4070102-5 gnd
subject_GND	(DE-588)4026926-7 (DE-588)4070102-5
title	IT controlling from IT cost and activity allocation to smart controlling
title_alt	IT-Controlling
title_auth	IT controlling from IT cost and activity allocation to smart controlling
title_exact_search	IT controlling from IT cost and activity allocation to smart controlling
title_exact_search_txtP	IT controlling from IT cost and activity allocation to smart controlling
title_full	IT controlling from IT cost and activity allocation to smart controlling Andreas Gadatsch
title_fullStr	IT controlling from IT cost and activity allocation to smart controlling Andreas Gadatsch
title_full_unstemmed	IT controlling from IT cost and activity allocation to smart controlling Andreas Gadatsch
title_short	IT controlling
title_sort	it controlling from it cost and activity allocation to smart controlling
title_sub	from IT cost and activity allocation to smart controlling
topic	Informationstechnik (DE-588)4026926-7 gnd Controlling (DE-588)4070102-5 gnd
topic_facet	Informationstechnik Controlling
url	http://deposit.dnb.de/cgi-bin/dokserv?id=2e5f80d60cf742e6883e6a35d8ac9c96&prov=M&dok_var=1&dok_ext=htm http://www.springer.com/ http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033996016&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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