IT Strategy

Enterprise Architecture Modeling

Optimizing IT Operational Processes

Technological Development

IT Controlling

One of the greatest challenges that IT functions face these day is how they can demonstrate to the business organization the value that IT performance adds to the overall success of the corporation and how they can refute the notion that IT is no more than the largest cost driving function within the company.

When developing the IT Controlling system, we must permanently attempt to strike the perfect balance between keeping operational costs within a reasonable budget and maintaining a practicable model which is capable of providing a true and accurate picture.

Our professionals help You with designing a fully comprehensive IT controlling system ranging from investment planning and budgeting to calculating IT service fees and charges. In the case of an internal organization, the pricing or chargeback of information technology services must serve a number of purposes. On the one hand, it must allow that the in-house service should be comparable to market services, it must encourage users to carry out reasonable resource management when using the services, but most of all, it must represent the resource quality allocation required for the performance of the service.

When developing a chargeback system of IT services, the following steps are recommended to be followed:

  1. Assignment of IT resources related to IT services
  2. Development of an accounting model, including the definition of cost types and cost owners
  3. Determination of the costs of IT resources
  4. Determination of the production cost price of IT resources
  5. Assignment of the cost price of an IT service to an organizational unit
  6. Definition of service metrics and methods for measuring service use
  7. Definition of the settlement price for the customer of the service by backcharging the cost price


IT Controlling is of great importance even in the case of projects. Before projects are carried out, the productivity of the project needs to be verified by making break-even calculations from the assessment of investments and costs as well as from profit estimations in the most appropriate manner. While we automatically prepare such calculations for all the technological modernization projects we recommend, we are also ready to offer our assistance in third party developments at the request of our Customers.

In a wider meaning, IT Controlling is not only planning, allocating and reviewing financial resources, but it also focuses on other dimensions of IT operations, as well. This aspect is dealt with in more detail in connection with the scorecard system.