【正文】 Financial Management Service Management Function Published: October 20xx Reformatted: January 20xx For the latest information, please see ii Financial Management The information contained in this document represents the current view of Microsoft C orporation on the issues discussed as of the date of publication. Because Microsoft must respond to changing market conditions, it should not be interpreted to be a mitment on the part of Microsoft, and Microsoft cannot guarantee the accuracy of any information presented after the date of publication. This document is for informational purposes only. MICROSOFT MAKES NO WA RRANTIES, EXPRESS, IMPLIED O R STATUTORY, A S TO THE INFORMATION IN THIS DOCUMENT. C omplying with all applicable copyright laws is the responsibility of the user. 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Service Management Function iii Contents Executive Summary ............................................................................................... 1 Introduction ........................................................................................................... 3 Financial Management Overview .......................................................................... 5 Components of Financial Management ..................................................................5 Benefits of Financial Management .........................................................................6 Cost Visibility .................................................................................................6 Planning .........................................................................................................7 Optimization...................................................................................................7 Cost Recovery ................................................................................................7 Goals and Objectives ............................................................................................7 Scope...................................................................................................................8 Key Definitions .....................................................................................................8 Processes and Activities ...................................................................................... 11 Process Flow Summary.......................................................................................11 Cost Accounting .................................................................................................12 Service Level Agreements ............................................................................13 Cost Classification ........................................................................................14 Cost Categorization ......................................................................................16 Cost Units ....................................................................................................17 Depreciation.................................................................................................18 Cost Accounting Methods..............................................................................19 Project Investment Appraisals ............................................................................24 Net Present Value.........................................................................................25 Payback Period .............................................................................................26 Return on Investment ..................................................................................28 Total Cost of Ownership................................................................................29 Real Cost of Ownership ................................................................................31 Budgeting ..........................................................................................................34 Budgeting Benefits .......................................................................................35 Budget Inputs ..............................................................................................35 Budget Types ...............................................................................................37 Budgeting Methods.......................................................................................38 Budget Review ..................................................................................