Accounting activities
In principle, the accounting associated with IT services is similar to the accounting standards associated with other services or departments. However, the complexity of IT relationships difficult process when accounting makers know their basic mechanisms and technology that supports them.
It is essential that the accounting process takes into account the complexity and in turn does not reach an excessive level of detail than more expensive beyond reason.
Accounting activities should permit:
- A correct evaluation of the actual costs for comparison with the budget.
- Make business decisions based on the costs of services.
- Evaluate the financial efficiency of each of the IT services provided.
- Properly billed, if applicable, the IT services.
- If you want to consider the IT organization as another business unit is necessary to know in detail both their costs and their “income” (although the latter in many cases only be nominal because the customer is the organization itself).
It is one of the main activities of the Financial Management to identify the known cost elements that can be classified generically in:
hardware and software costs,
Staff costs,
overheads,