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Implementar modelo financiero v040811
- 1. Logre cuantificar el valor de sus servicios de TI Pink Elephant Iberoamérica
- 4. Ciclo Financiero de TI Modelos Costo Políticas Cargo Retroalimentación de cargos propuestos al negocio Presupuestar Cobrar ContabilizarTI © Crown copyright 2007 Reproduced under license from OGC Requerimientos de negocio de TI Plan Operativo TI (Incluye Presupuesto) Metas Financieras Cargos Ánálisis Costos (Contabilidad)
- 17. Presupuesto - Ejemplo © OGC Service Delivery – Financial Management 5.2 Budgeting
- 18. Presupuesto – Ejemplo por carga trabajo © OGC Service Delivery – Financial Management 5.2 Budgeting
- 21. Todos los costos de TI Tipos Costo Hardware Software Instalaciones Elementos Costo Servidor Aplicación Nómina Hipoteca Desktop Suite de Office Renta Router Anti-virus Electricidad
- 22. Modelo Costos – Por Servicio © Crown copyright 2008 Reproduced under license from OGC Hardware Software Personas Instalaciones Servicio Externo Transferencia Elementos Costo Costos Directos del Servicio Costos Directos Hardware Software Personas Servicio Externo Costos Indirectos Absorbidos Costos Indicrectos Absorbidos del Servicio Hardware Software Instalaciones Costos Indirectos no-absorbidos Costos Indirectos no-absorbidos del Servicio Hardware Software Personas Transferencia Instalaciones Servicio Externo Costo Total del Servicio TI
- 24. Modelo Costos – Por Cliente © Crown copyright 2008 Reproduced under license from OGC Costo Total del Servicio TI para Cliente A Costos Directos Cliente C Cliente B Cliente A Costos Indirectos No-absorbidos Absorbidos C Cliente A B C Cliente A B Hardware Software Personas Instalaciones Servicio Externo Transferencia Elementos de Costo
- 25. Cobranza ¿Cómo recuperaremos, de manera justa y precisa, los costos acordados de proveer el servicio?
- 31. Implementación de Administration Financiera
- 33. Pink Elephant - Expertos en Gestión de Servicios de TI [email_address] www.pinkelephant.com
Hinweis der Redaktion
- © 2007 Pink Elephant Inc. All rights reserved. This slide shows the main FMITS cycle diagram and then builds in 3 stages to show how the 3 financial activities fit into the diagram. It provides a visual introduction to the 3 processes within FMITS. The next slide describes these 3 processes in more detail.
- © 2007 Pink Elephant Inc. All rights reserved. This is a relationship slide for the FMITS process. Now that we have discussed the Budgeting, Accounting and Charging activities, we step back to give a larger picture of where they fit in. It shows the major activities in the process (middle box) with major inputs (left arrow) and major outputs (right arrow) At the top we find the traditional accounting activities. IT accounting can not forgo these activities but must either use the corporate ones or adapt them for their own needs. The bottom information is a reminder that this process must also use the people/process/technology triangle.
- © 2007 Pink Elephant Inc. All rights reserved. This slide illustrates why FM is important. These statement show that FMITS is based on logic and facts rather than emotion. Cover each item on this slide. There is animation where each call-out comes up on enter or click and disappears when the next callout comes up IT Costs often rise more quickly Increasing need for justification Increasing numbers of customers and services Historically difficult to identify IT costs
- © 2007 Pink Elephant Inc. All rights reserved. This slide illustrates why FM is important. These statement show that FMITS is based on logic and facts rather than emotion. Cover each item on this slide. There is animation where each call-out comes up on enter or click and disappears when the next callout comes up IT Costs often rise more quickly Increasing need for justification Increasing numbers of customers and services Historically difficult to identify IT costs
- © 2007 Pink Elephant Inc. All rights reserved. This slide illustrates why FM is important. These statement show that FMITS is based on logic and facts rather than emotion. Cover each item on this slide. There is animation where each call-out comes up on enter or click and disappears when the next callout comes up IT Costs often rise more quickly Increasing need for justification Increasing numbers of customers and services Historically difficult to identify IT costs
- © 2007 Pink Elephant Inc. All rights reserved. This slide illustrates why FM is important. These statement show that FMITS is based on logic and facts rather than emotion. Cover each item on this slide. There is animation where each call-out comes up on enter or click and disappears when the next callout comes up IT Costs often rise more quickly Increasing need for justification Increasing numbers of customers and services Historically difficult to identify IT costs
- © 2007 Pink Elephant Inc. All rights reserved. Any IT Services organisation should be able to account fully for the spend on IT Services and to attribute these costs to the services delivered to the organisation’s customers To assist management decisions on IT investment by providing detailed business cases for Changes to IT Services. Refer to the following sections in the service delivery book for more details 5.1.1 Why introduce formal Financial Management for IT Services? 5.1.2 Basic concepts of Financial Management for IT Services 5.1.3 Scope of IT Financial Management 5.1.4 Goal for Financial Management for IT Services
- © 2007 Pink Elephant Inc. All rights reserved. The text for the callouts appears in the delegates’ workbook opposite the slide. Go through each activity and ensure attendees have good understanding of each term. Provide the delegates with the following definitions and explain that ITIL deals with Financial Management by separating Budgeting, IT Accounting and Charging. Budgeting Is the process of predicting and controlling the spending of money within the organisation and consists of a periodic negotiation cycle to set budgets (usually annual) and the day today monitoring of the current budgets. IT Accounting Is a set of processes that enable the IT organisation to fully account for the way it’s money is spent (particularly the ability to identify cost by customer, by service, by activity). It usually involves ledgers and should be overseen by someone trained in accountancy. Charging Is the set of processes required to bill customers for the services supplied to them. To achieve this requires sound IT Accounting, to a level of detail determined by the requirements of the analysis, billing and reporting processes. In summary: Budgeting enables an organization to: predict the money required to run IT Services for a given period ensure that actual spend can be compared with predicted spend at any point reduce the Risk of overspending ensure that revenues are available to cover predicted spend (where Charging is in place) IT Accounting enables an organization to: account for the money spent in providing IT Services calculate the cost of providing IT Services to both internal and external Customers perform cost-benefit or Return-on-Investment analyses identify the cost of Changes Charging enables an organization to: recover the costs of the IT Services from the Customers of the service operate the IT organization as a business unit if required influence User and Customer behavior (note the discussion in Paragraph 5.4.2).
- © 2007 Pink Elephant Inc. All rights reserved.
- There are no more slides explaining in more details each activities. The detailed description of each activity being found in the workbook, the delegates can follow there. The instructor will have to explain each activity or get the delegates to read the workbook and then have a general discussion This is an expanded slide from the one in the previous version Animation was added to this slide Each item comes up when <enter> is pressed Budgeting Accounting Charging
- © 2007 Pink Elephant Inc. All rights reserved. Section 5.2 in Service Delivery book. This slide defines the term Budgeting and addresses two important aspects that must be considered when estimating the costs. Refer attendees to the Service Delivery book, page 68 – Section 5.2.3 - Table 5.2 - for a simple example of estimating work-load dependent budget items.
- © 2007 Pink Elephant Inc. All rights reserved. Section 5.2 in Service Delivery book. This slide defines the term Budgeting and addresses two important aspects that must be considered when estimating the costs. Refer attendees to the Service Delivery book, page 68 – Section 5.2.3 - Table 5.2 - for a simple example of estimating work-load dependent budget items.
- © 2007 Pink Elephant Inc. All rights reserved. Section 5.2 in Service Delivery book. This slide defines the term Budgeting and addresses two important aspects that must be considered when estimating the costs. Refer attendees to the Service Delivery book, page 68 – Section 5.2.3 - Table 5.2 - for a simple example of estimating work-load dependent budget items.
- © 2007 Pink Elephant Inc. All rights reserved. There is animation where each call-out comes up on enter or click and disappears when the next callout comes up Standard Cost Types Hardware CPUs, LANs, disk storage, peripherals, WANs, PCS, portables, local servers Software Operating systems, scheduling tools, applications, databases, personal productivity tools, monitoring tools, analysis packages People Payroll costs, benefit cars, relocation, expenses, overtime, consultancy Accommodation Offices, storage, secure areas, utilities External services Security services, Disaster Recovery services, Outsourcing services, HR overhead Transfer Internal charges from other cost centers within the organization
- © 2007 Pink Elephant Inc. All rights reserved. There is animation where each call-out comes up on enter or click and disappears when the next callout comes up Standard Cost Elements Direct costs Clearly attributable to a single Customer / Service / Location Indirect costs Incurred on behalf of all, or a number of, Customers / Services/ Locations Fixed costs Fixed Costs are those that do not vary with some factor, such as usage or time. They remain the same over a pre-determine period of time. Variable costs Variable Costs are those that vary with some factor, such as usage or time. Unabsorbed / Overhead costs Overhead, by means of absorption rates, is included in costs of specific products or saleable services, in a given period of time Cost Unit A functional cost unit which establishes standard cost per workload element of activity
- © 2007 Pink Elephant Inc. All rights reserved. Animation was added to this slide Review each item as it comes up when <enter> is pressed. Cost elements – already there Direct costs Absorbed indirect costs Unabsorbed indirect costs Total cost of IT service Note: Perhaps the best way to describe the difference between ‘Absorbed’ Indirect and ‘Unabsorbed’ Indirect costs is by using the next slide .
- © 2007 Pink Elephant Inc. All rights reserved. Animation on this slide Each appropriate item comes up when <enter> is pressed. Cost elements Direct costs Indirect costs Total cost of IT Service ‘ Absorbed’ and ‘Unabsorbed’ Indirect Costs: Absorbed Indirect costs are those that can be apportioned to a set of Customers often by the rate of usage or usage patterns. Any Indirect costs, which cannot be apportioned are called ‘Unabsorbed’ Indirect Costs and have to be recovered from all Customers in as fair a way as is possible. Sometimes the costs are just divided equally among all departments (e.g.: IT salaries, facilities, utilities, network).
- © 2007 Pink Elephant Inc. All rights reserved. Animation on this slide Each appropriate item comes up when <enter> is pressed. Cost elements Direct costs Indirect costs Total cost of IT Service ‘ Absorbed’ and ‘Unabsorbed’ Indirect Costs: Absorbed Indirect costs are those that can be apportioned to a set of Customers often by the rate of usage or usage patterns. Any Indirect costs, which cannot be apportioned are called ‘Unabsorbed’ Indirect Costs and have to be recovered from all Customers in as fair a way as is possible. Sometimes the costs are just divided equally among all departments (e.g.: IT salaries, facilities, utilities, network).
- © 2007 Pink Elephant Inc. All rights reserved. Pricing is just one element of the marketing quartet 'product, pricing, promotion, place'. Deciding upon the appropriate charge/price is, therefore, not merely a question of cost recovery but also of its Impact upon the demand for the product. If an organization charges for its product in an open marketplace (i.e. no constraints upon the businesses to buy the service) there must be clear understanding of whether the product (i.e. IT Service) is attractive to the marketplace.
- © 2007 Pink Elephant Inc. All rights reserved. Cost Cost can be defined as full cost calculated as a TCO,including depreciation/planned renewal) or as a marginal cost ( the cost of providing the service now, based upon the investment already made). Cost Plus Price equals cost plus x%. The mark up (x%) can be either standard target return, or varied to meet strategic business needs. Going Rate Comparable with other internal departments within the organisation or similar organisations. Market Price Comparable with external suppliers Fixed Price Set price based upon negotiation with customer for a set period Differential Charging Setting different charges for different usage of the same or similar services enables an organisation to reward some usage patterns over others ie batch work, daytime, night time Pricing Flexibility A profit centre may wish to set prices for annual period to guarantee revenues, however it may be necessary to build into any contract the provision to change the pricing based on a drop or rise in the guaranteed revenues. Variable costs and charges Section 5.4.5 Pricing Flexibility Section 5.4.9 Notional Charging Similar to No Charging (circulating full details of costs), but also includes details about what IT would charge if a charge-back system were implemented. Section 5.4.10
- © 2007 Pink Elephant Inc. All rights reserved. For more details on each of the bullets please refer to section 5.6 in the service delivery book The time necessary to implement IT Accounting and Charging depends heavily on the tools and information already available but can take six or more months even with good tools and information readily available. It is impossible to introduce full Charging other than at the start of a Financial year , although Notional Charging can be introduced at any time, providing that the Impact on behaviors has been fully anticipated (see Paragraph 5.6.3 in the service delivery book). IT Accounting can be introduced at any time although it is usual to use a full year's data in calculating Costs per Costs Unit. Where a full year's data is not available or is inconsistent (perhaps as the result of organizational Changes) the extrapolations made should be clearly identified and appraised for Risk . Each of the bullets are explained in more details in the upcoming slides. Please discuss ownership while viewing this slide. For more details on ownership, please refer to section 5.6.1 in the service delivery book
- © 2007 Pink Elephant Inc. All rights reserved. For more details on each of the bullets please refer to section 5.6 in the service delivery book The time necessary to implement IT Accounting and Charging depends heavily on the tools and information already available but can take six or more months even with good tools and information readily available. It is impossible to introduce full Charging other than at the start of a Financial year , although Notional Charging can be introduced at any time, providing that the Impact on behaviors has been fully anticipated (see Paragraph 5.6.3 in the service delivery book). IT Accounting can be introduced at any time although it is usual to use a full year's data in calculating Costs per Costs Unit. Where a full year's data is not available or is inconsistent (perhaps as the result of organizational Changes) the extrapolations made should be clearly identified and appraised for Risk . Each of the bullets are explained in more details in the upcoming slides. Please discuss ownership while viewing this slide. For more details on ownership, please refer to section 5.6.1 in the service delivery book