【正文】 .................................35 Budget Types ...............................................................................................37 Budgeting Methods.......................................................................................38 Budget Review .............................................................................................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。 no profit is extracted from the services provided. ? Make a profit. The IT profit center charges customers in an effort to make a profit for services. Although this method permits the IT department to act as an autonomous group within the enterprise, it may encourage customers to seek services from lowercost outside vendors. Service Management Function 13 Of the three categories, the breakeven (or zeroprofit) method offers the most benefits and is assessed in the remaining cost accounting sections. The benefits of this method include: ? The IT department is perceived as an integral part of the anization that is required to meet enterprise goals. It is not perceived as an outside vendor that is only trying to make a profit. ? The costs charged are the true costs of providing services to customers. Therefore, customers have a better understanding of what they are being charged and why. ? IT personnel have more of a stake in reaching corporate goals since they are perceived as being part of the enterprise team. ? There is less pressure from outside vendors forcing the IT department to make decisions based solely on costs. With the zeroprofit method, decisions should be made with regard to anizational benefits as well as the cost implications. Service Level Agreements An IT financial management document would not be plete without discussing service level agreements (SLAs) and the important role that financial management plays with regard to establishing these agreements. SLAs describe the IT support services that are made available to internal customers and should be established for all IT services provided. SLAs include such information as the required availability and reliability of hardware and software applications, support hours, security, transaction response time, changing policies, systems maintenance, and so on. The Service Level Agreement and Financial Management The SLA is the contract between the IT anization and the customer. It spells out what services are being provided and at what cost. Cost accounts should be established to allow the manager to track the cost of fulfilling the SLA. Accurate cost data and properly written service agreements answer the question ―What am I getting from IT and what does it cost?‖ Tracking Performance Providing the services agreed to in the service agreements drives the IT anization’s costs. As part of the cost accounting activity, the financial manager collects and allocates these costs to the proper accounts. Accurate cost collection aids the IT manager in determining the costs involved in providing the service levels agreed to in the SLAs. Accurate cost collection and properly written and implemented SLAs allow the financial manager and the customer to track the department’s