【正文】 ...........39 Cost Recovery ....................................................................................................39 Transfer Pricing Methods ..............................................................................40 Billing...........................................................................................................42 iv Financial Management Roles and Responsibilities................................................................................... 43 Financial Manager ..............................................................................................43 Budget Committee .............................................................................................43 Relationship to Other SMFs ................................................................................. 45 Service Level Management .................................................................................45 IT Service Continuity Management .....................................................................46 Availability Management.....................................................................................46 Capacity Management ........................................................................................46 Workforce Management......................................................................................46 Configuration Management .................................................................................46 Change Management..........................................................................................46 Problem Management .........................................................................................47 Network Administration ......................................................................................47 1 Executive Summary The objective of the Financial Management service management function (SMF) is the sound management of moary resources in support of anizational goals. Financial management ensures that any solution proposed by a foundational SMF (IT Service Continuity Management, Availability Management, Capacity Management, Workforce Management) to meet the requirements defined in service level management are justified from a cost and budget standpoint. This is often referred to as a costbenefit analysis. Financial management enpasses many of the same accounting principles found in use today across a wide variety of industries. In mon practice today, financial management for IT includes budgeting, cost accounting, cost recovery, cost allocations, chargeback models, and revenue accounting. The key aspects of financial management that the IT Information Library (ITIL) and Microsoft174。 Operations Framework (MOF) address are its linkage to other service management functions. The links to other service management functions include the Configuration Management, Change Management, Release Management, and Availability Management SMFs. Financial management provides the expense, or cost, side of the equation for making a business decision with regard to changes in the IT infrastructure, systems, staffing, or processes. Knowing the costs of configuration and change request items is key to making intelligent business decisions. Financial management also addresses the revenue, or benefits, side of the financial equation. Historically, IT has been largely viewed as merely a cost center。 in recent times, however, IT has assumed greater importance as a revenue and profit center. ITIL and MOF encourage this view of IT service provision because it enpasses the entire financial picture with regard to defining, analyzing, building, and operating these services. This forms a very sound foundation for strategic business and market planning. 2 Introduction This guide provides detailed information about the Financial Management service management function (SMF) for anizations that have deployed, or are considering deploying, Microsoft technologies in a data center or other type of enterprise puting environment. This is one of the more than 20 SMFs defined and described in Microsoft Operations Framework (MOF). The guide assumes that the reader is familiar with the intent, background, and fundamental concepts of MOF as well as the Microsoft technologies discussed. An overview of MOF and its panion, Microsoft Solutions Framework (MSF), is available in the MOF Service Management Function Overview guide. This guide also provides abstracts of each of the service management functions defined within MOF. Detailed information about the concepts and principles of each of the frameworks is also available in technical papers available at 3 Financial Management Overview The objective of the financial management process is the sound management of moary resources in support of anizational goals. Financial data provides the expense, or cost, side of the equation for making business decisions regarding changes in the IT infrastructure, systems, staffing, or processes. A properly functioning financial management process helps IT managers to make betterinformed decisions for IT planning and investment. The financial management process can also help to answer the infamous ―Why does it cost so much?‖ question that customers of IT operations inevitably ask. Informed customers better understand the costs of IT services. Components of Financial Management The following figure shows the primary areas of financial management: cost accounting, budgeting, project investment appraisals, and—in some anizations—cost recovery. F i n a n c i a lm a n a g e m e n tC o s ta c c o u n t i n gC o s tr e c o v e r yB u d g e t i n gP r o j e c ti n v e s t m e n ta p p r a i s a l s Figure 1. Financial management process Cost accounting is the monitoring activity of the finan