Cost management of IT beyond cost of ownership models: a state of the art overview of the Dutch financial services industry

H. van Maanen, E.W. Berghout

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    Abstract

    Controlling costs is an essential part of a value driven information technology (IT) management. This paper gives a state of the art overview of IT cost management practice. Both theoretical and an empirical approach are taken. The theoretical approach is based on both general accounting literature and a study of comprehensive and total cost of ownership models as propagated by various consultants. IT cost management in practice is studied through case studies at IT departments in 10 major financial services companies in the Netherlands. (C) 2002 Elsevier Science Ltd. All rights reserved.

    Original languageEnglish
    Article numberPII S0149-7189(02)00010-1
    Pages (from-to)167-173
    Number of pages7
    JournalEvaluation and Program Planning
    Volume25
    Issue number2
    Publication statusPublished - May-2002

    Keywords

    • cost management
    • benchmarks
    • information technology

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