ITIL : pdf World Economic Forum and INSEAD 2009 ISBN 978 92….

[1] Longley, Dennis; Shain, Michael (1985), Dictionary of Information Technology (2 ed.), Macmillan Press, p. 164, ISBN 0-333-37260-3 [2] “information technology (subscription required)” (http:/ / dictionary.

Oed.com/ ), Oxford English Dictionary (2 ed.), Oxford University Press, 1989, , retrieved 20 November 2010 [3] ABET (http:/ / www.abet.org/ forms.

Shtml#For_Computing_Programs_Only) [4] Isbell, Charles; Impagliazzo, John; Stein, Lynn; Proulx, Viera; Russ, Steve; Forbes, Jeffrey; Thomas, Richard; Fraser, Linda et al. (December 2009), (Re)Defining Computing Curricula by (Re)Defining Computing, Association for Computing Machinery, ACM, pp. 203–225, ISBN 978-1-60558-886-5 [5] ACM-SIGITE (http:/ / www.sigite.org/ ) [6] “Gartner Says Worldwide IT Services Revenue Declined 5.3 Percent in 2009” (http:/ / www.gartner.com/ it/ page.

Jsp?id=1363713), Gartner, , retrieved 20 November 2010 Information technology 3 Further reading • Adelman, C. (2000).

A Parallel Post-secondary Universe: The Certification System in Information Technology.

Washington, D.C.: U.S.

Department of Education. • Allen, T., and M.S.

Morton, eds. 1994.

Information Technology and the Corporation of the 1990s.

New York: Oxford University Press. • Shelly, Gary, Cashman, Thomas, Vermaat, Misty, and Walker, Tim. (1999).

Discovering Computers 2000: Concepts for a Connected World.

Cambridge, Massachusetts: Course Technology. • Webster, Frank, and Robins, Kevin. (1986).

Information Technology—A Luddite Analysis.

Norwood, NJ: Ablex. • The Global Information Technology Report 2008–2009 (www.weforum.org/pdf/gitr/2009/ gitr09fullreport.pdf), World Economic Forum and INSEAD, 2009, ISBN 978-92-95044-19-7 External links • The Information Technology Infrastructure Library (ITIL) (www.itil-officialsite.com/home/home.asp) Chargeback A chargeback is the return of funds to a consumer, forcibly initiated by the consumer’s issuing bank.

Specifically, it is the reversal of a prior outbound transfer of funds from a consumer’s bank account, line of credit, or credit card.

Chargebacks also occur in the distribution industry.

An example of the application of this type of chargeback occurs when the supplier sells a product at a higher price to the distributor than the price they have set with the end user.

The distributor then submits a chargeback to the supplier so they can recover the money lost in the transaction. Overview The chargebacks mechanism exists primarily for consumer protection.

U.S.

Credit card holders are afforded reversal rights by Federal Reserve Regulation Z under the Truth in Lending Act.

U.S.

Debit card holders are guaranteed reversal rights by Federal Reserve Regulation E under the Electronic Funds Transfer Act.

Similar rights extend globally pursuant to the rules established by the corresponding card association or bank network.

A consumer may initiate a chargeback by contacting their issuing bank, and filing a substantiated complaint regarding one or more debit items on their credit card statement.

Chargebacks are the consumer’s last line of defense against unscrupulous merchants.

The threat of forced reversal of funds provides merchants with added incentive to provide quality products, helpful customer service, and timely refunds as appropriate.

Chargebacks also provide a means for reversal of unauthorized transfers due to identity theft. Reason codes With each chargeback the issuer selects and submits a numeric “reason code”.[1] This feedback may help the merchant (and acquirer) diagnose errors and improve customer satisfaction.

Reason codes vary by bank network, but fall in four general categories: • • • • Technical – Expired authorization, non-sufficient funds, or bank processing error.

Clerical – Duplicate billing, incorrect amount billed, or refund never issued.

Quality – Consumer claims to have never received the goods as promised at the time of purchase.

Fraud – Consumer claims they did not authorize the purchase, or identity theft. One of the most common reasons for a chargeback is known as a fraudulent transaction.

A credit card is used without the consent or proper authorization of the card holder.

In some cases, a merchant is responsible for charges Chargeback fraudulently imposed on a customer.

Mostly, fraudulent card transactions originate with criminals who gain access to secure payment card data and set up schemes to exploit those data.

Chargebacks can also result from a customer dispute over credit.

This type of chargeback is usually described as credit not processed.

A customer may have returned merchandise to a merchant in return for credit, but credit was never posted to the account.

In this example, the merchant is responsible for issuing credit to its customer, and would be charged back.

Other types of chargebacks are related to technical problems between the merchant and the issuing bank, whereby a customer was charged twice for a single transaction (duplicate processing) or other various mistakes.

Yet other chargebacks are related to the authorization process of a credit card transaction, for example, if a transaction is declined by its issuing bank and the account is still charged.

Another reason for chargebacks is when a customer does not receive the item they paid for.

In this case, a chargeback is initiated and the payment to the merchant is reversed. 4 — 5 Criticisms Unscrupulous consumers may abuse the chargeback mechanism, at the expense of merchants. • Consumers who experience buyer’s remorse, or engage in other forms of friendly fraud, may habitually reverse transactions. • Issuers who file a chargeback with an identity-theft related reason code have no obligation (and also a financial disincentive) to report the consumer’s account as compromised.

As a result, unscrupulous consumers have an incentive to report any unwanted item on their bank or credit card statement as “fraud”. • Fluctuation in currency exchange rates is not taken into account in the chargeback process.

A consumer who initiates a chargeback on an international purchase may receive an entirely different amount in return.

The acquirer (and merchant) may be obligated to pay the difference. References [1] http:/ / www.corporate.

Visa.com/ pd/ rules/ pdf/ visa-international-operating-regulations.

Pdf [2] PayPal user agreement.

Section 4.5 lists chargeback info.

Section 8 lists chargeback fees.

Https:/ / www.paypal.com/ us/ cgi-bin/ webscr?cmd=p/ gen/ ua/ policy_pbp-outside [3] http:/ / www.corporate.

Visa.com/ pd/ rules/ pdf/ visa-international-operating-regulations.

Pdf Information Technology Infrastructure Library The Information Technology Infrastructure Library (ITIL) is a set of concepts and practices for Information Technology Services Management (ITSM), Information Technology (IT) development and IT operations.

ITIL gives detailed descriptions of a number of important IT practices and provides comprehensive checklists, tasks and procedures that any IT organisation can tailor to its needs.

ITIL is published in a series of books, each of which covers an IT management topic.

The names ITIL and IT Infrastructure Library are registered trademarks of the United Kingdom’s Office of Government Commerce (OGC). History Responding to growing dependence on IT, the UK Government’s Central Computer and Telecommunications Agency in the 1980s developed a set of recommendations.

It recognised that without standard practices, government agencies and private sector contracts were independently creating their own IT management practices.

The IT Infrastructure Library originated as a collection of books, each covering a specific practice within IT Service Management.

ITIL was built around a process-model based view of controlling and managing operations often credited to W.

Edwards Deming and his plan-do-check-act (PDCA) cycle.[1] After the initial publication in 1989–1996, the number of books quickly grew within ITIL v1 to over 30 volumes.

In 2000/2001, to make ITIL more accessible (and affordable), ITIL v2 consolidated the publications into 8 logical “sets” that grouped related process-guidelines to match different aspects of IT management, applications, and services.

However, the main focus was known as the Service Management sets (Service Support and Service Delivery) which were by far the most widely used, circulated, and understood of ITIL v2 publications. • In April 2001 the CCTA was merged into the Office of Government Commerce (OGC), an office of the UK Treasury.[2] • In 2006, the ITIL v2 glossary was published. • In May 2007, this organisation issued the version 3 of ITIL (also known as the ITIL Refresh Project) consisting of 26 processes and functions, now grouped under only 5 volumes, arranged around the concept of Service lifecycle structure. Information Technology Infrastructure Library • In 2009, the OGC officially announced that ITIL v2 certification would be withdrawn and launched a major consultation as per how to proceed.[3] 6 Overview of the ITIL v2 library The eight ITIL version 2 books and their disciplines are: The IT Service Management sets 1.

Service Support 2.

Service Delivery Other operational guidance 3.

ICT Infrastructure Management 4.

Security Management 5.

The Business Perspective 6.

Application Management 7.

Software Asset Management To assist with the implementation of ITIL practices a further book was published (Apr 9, 2002) providing guidance on implementation (mainly of Service Management): 8.

Planning to Implement Service Management And this has more recently (Jan 26, 2006) been supplemented with guidelines for smaller IT units, not included in the original eight publications: 9.

ITIL Small-Scale Implementation Service Support The Service Support[4] ITIL discipline focuses on the User of the ICT services and is primarily concerned with ensuring that they have access to the appropriate services to support the business functions.

To a business, customers and users are the entry point to the process model.

They get involved in service support by: • • • • Asking for changes Needing communication, updates Having difficulties, queries Real process delivery The service desk functions as the single contact-point for end-users’ incidents.

Its first function is always to “create” an incident.

If there is a direct solution, it attempts to resolve the incident at the first level.

If the service desk cannot solve the incident then it is passed to a 2nd/3rd level group within the incident management system.

Incidents can initiate a chain of processes: Incident Management, Problem Management, Change Management, Release Management and Configuration Management.

This chain of processes is tracked using the Configuration Management Database (CMDB), which records each process, and creates output documents for traceability (Quality Management). Information Technology Infrastructure Library Service Desk / Service Request Management Tasks include handling incidents and requests, and providing an interface for other ITSM processes.

Features include: • • • • • • single point of contact (SPOC) and not necessarily the first point of contact (FPOC) single point of entry single point of exit easier for customers data integrity streamlined communication channel 7 Primary functions of the Service Desk include: • incident control: life-cycle management of all service requests • communication: keeping the customer informed of progress and advising on workarounds The Service Desk function can have various names, such as: • Call Center: main emphasis on professionally handling large call volumes of telephone-based transactions • Help Desk: manage, co-ordinate and resolve incidents as quickly as possible at primary support level • Service Desk: not only handles incidents, problems and questions but also provides an interface for other activities such as change requests, maintenance contracts, software licenses, service-level management, configuration management, availability management, financial management and IT services continuity management The three types of structure for consideration: • Local Service Desk: to meet local business needs – practical only until multiple locations requiring support services are involved • Central Service Desk: for organisations having multiple locations – reduces operational costs and improves usage of available resources • Virtual Service Desk: for organisations having multi-country locations – can be situated and accessed from anywhere in the world due to advances in network performance and telecommunications, reducing operational costs and improving usage of available resources Incident Management Incident Management aims to restore normal service operation as quickly as possible and minimise the adverse effect on business operations, thus ensuring that the best possible levels of service-quality and -availability are maintained. ‘Normal service operation’ is defined here as service operation within Service Level Agreement (SLA) limits.

Incident Management can be defined as : An ‘Incident’ is any event which is not part of the standard operation of the service and which causes, or may cause, an interruption or a reduction of the quality of the service.

The objective of Incident Management is to restore normal operations as quickly as possible with the least possible impact on either the business or the user, at a cost-effective price.

Problem Management Problem Management aims to resolve the root causes of incidents and thus to minimise the adverse impact of incidents and problems on business that are caused by errors within the IT infrastructure, and to prevent recurrence of incidents related to these errors.

A ‘problem’ is an unknown underlying cause of one or more incidents, and a ‘known error’ is a problem that is successfully diagnosed and for which either a work-around or a permanent resolution has been identified.

The CCTA(Central Computer and Telecommunications Agency) defines problems and known errors as follows Information Technology Infrastructure Library A problem is a condition often identified as a result of multiple incidents that exhibit common symptoms.

Problems can also be identified from a single significant incident, indicative of a single error, for which the cause is unknown, but for which the impact is significant.

A known error is a condition identified by successful diagnosis of the root cause of a problem, and the subsequent development of a work-around.

Problem management differs from incident management.

The principal purpose of problem management is to find and resolve the root cause of a problem and thus prevent further incidents; the purpose of incident management is to return the service to normal level as soon as possible, with smallest possible business impact.

The problem-management process is intended to reduce the number and severity of incidents and problems on the business, and report it in documentation to be available for the first-line and second line of the help desk.

The proactive process identifies and resolves problems before incidents occur.

Such processes include: • Trend analysis; • Targeting support action; • Providing information to the organisation The Error Control Process iteratively diagnoses known errors until they are eliminated by the successful implementation of a change under the control of the Change Management process.

The Problem Control Process aims to handle problems in an efficient way.

Problem control identifies the root cause of incidents and reports it to the service desk.

Other activities are: • Problem identification and recording • Problem classification • Problem investigation and diagnosis A technique for identifying the root cause of a problem is to use an Ishikawa diagram, also referred to as a cause-and-effect diagram, tree diagram, or fishbone diagram.

Alternatively, a formal Root Cause Analysis method such as Apollo Root Cause Analysis can be implemented and used to identify causes and solutions.

An effective root cause analysis method and/or tool will provide the most effective/efficient solutions to address problems in the Problem Management process.

Change Management Change Management aims to ensure that standardised methods and procedures are used for efficient handling of all changes, A change is “an event that results in a new status of one or more configuration items (CIs)” approved by management, cost effective, enhances business process changes (fixes) – with a minimum risk to IT infrastructure.

The main aims of Change Management include: • Minimal disruption of services • Reduction in back-out activities • Economic utilisation of resources involved in the change 8 Information Technology Infrastructure Library Change Management Terminology • Change: the addition, modification or removal of CIs • Request for Change (RFC) or in older terminology Change Request (CR): form used to record details of a request for a change and is sent as an input to Change Management by the Change Requestor • Forward Schedule of Changes (FSC): schedule that contains details of all forthcoming Changes.

Release Management Release Management is used by the software migration team for platform-independent and automated distribution of software and hardware, including license controls across the entire IT infrastructure.

Proper software and hardware control ensures the availability of licensed, tested, and version-certified software and hardware, which functions as intended when introduced into existing infrastructure.

Quality control during the development and implementation of new hardware and software is also the responsibility of Release Management.

This guarantees that all software meets the demands of the business processes.

The goals of release management include: • Planning the rollout of software • Designing and implementing procedures for the distribution and installation of changes to IT systems • Effectively communicating and managing expectations of the customer during the planning and rollout of new releases • Controlling the distribution and installation of changes to IT systems Release management focuses on the protection of the live environment and its services through the use of formal procedures and checks.

A Release consists of the new or changed software and/or hardware required to implement approved changes.

Release categories include: • Major software releases and major hardware upgrades, normally containing large amounts of new functionality, some of which may make intervening fixes to problems redundant.

A major upgrade or release usually supersedes all preceding minor upgrades, releases and emergency fixes. • Minor software releases and hardware upgrades, normally containing small enhancements and fixes, some of which may have already been issued as emergency fixes.

A minor upgrade or release usually supersedes all preceding emergency fixes. • Emergency software and hardware fixes, normally containing the corrections to a small number of known problems.

Releases can be divided based on the release unit into: • Delta Release: a release of only that part of the software which has been changed.

For example, security patches. • Full Release: the entire software program is deployed—for example, a new version of an existing application. • Packaged Release: a combination of many changes—for example, an operating system image which also contains specific applications. — 11 IT service continuity management IT service continuity management covers the processes by which plans are put in place and managed to ensure that IT Services can recover and continue even after a serious incident occurs.

It is not just about reactive measures, but also about proactive measures – reducing the risk of a disaster in the first instance.

Continuity management is regarded by the application owners as the recovery of the IT infrastructure used to deliver IT Services, but as of 2009 many businesses practice the much further-reaching process of Business Continuity Planning (BCP), to ensure that the whole end-to-end business process can continue should a serious incident occur (at primary support level).

Continuity management involves the following basic steps: • Prioritising the activities to be recovered by conducting a Business Impact Analysis (BIA) • Performing a Risk Assessment (aka risk analysis) for each of the IT Services to identify the assets, threats, vulnerabilities and countermeasures for each service. • Evaluating the options for recovery • Producing the Contingency Plan • Testing, reviewing, and revising the plan on a regular basis Availability Management Availability Management targets allowing organisations to sustain the IT service-availability to support the business at a justifiable cost.

The high-level activities are Realise Availability Requirements, Compile Availability Plan, Monitor Availability, and Monitor Maintenance Obligations.

Availability Management addresses the ability of an IT component to perform at an agreed level over a period of time. • Reliability: Ability of an IT component to perform at an agreed level at described conditions. • Maintainability: The ability of an IT component to remain in, or be restored to an operational state. • Serviceability: The ability for an external supplier to maintain the availability of component or function under a third-party contract. • Resilience: A measure of freedom from operational failure and a method of keeping services reliable.

One popular method of resilience is redundancy. • Security: A service may have associated data.

Security refers to the confidentiality, integrity, and availability of that data.

Availability gives a clear overview of the end-to-end availability of the system. Information Technology Infrastructure Library Financial Management for IT Services IT Financial Management comprises the discipline of ensuring that the IT infrastructure is obtained at the most effective price (which does not necessarily mean cheapest) and calculating the cost of providing IT services so that an organisation can understand the costs of its IT services.

These costs may then be recovered from the customer of the service.

This is the 2nd component of service delivery process. 12 ICT Infrastructure Management ICT Infrastructure Management[6] (“ICT” is an acronym for “Information and Communication Technology”) processes recommend best practice for requirements analysis, planning, design, deployment and ongoing operations management and technical support of an ICT Infrastructure.

The Infrastructure Management processes describe those processes within ITIL that directly relate to the ICT equipment and software that is involved in providing ICT services to customers. • • • • ICT Design and Planning ICT Deployment ICT Operations ICT Technical Support These disciplines are less well understood than those of Service Management and therefore often some of their content is believed to be covered ‘by implication’ in Service Management disciplines.

ICT Design and Planning ICT Design and Planning provides a framework and approach for the Strategic and Technical Design and Planning of ICT infrastructures.

It includes the necessary combination of business (and overall IS) strategy, with technical design and architecture.

ICT Design and Planning drives both the Procurement of new ICT solutions through the production of Statements of Requirement (“SOR”) and Invitations to Tender (“ITT”) and is responsible for the initiation and management of ICT Programmes for strategic business change.

Key Outputs from Design and Planning are: • • • • ICT Strategies, Policies and Plans The ICT Overall Architecture & Management Architecture Feasibility Studies, ITTs and SORs Business Cases ICT Deployment Management ICT Deployment provides a framework for the successful management of design, build, test and roll-out (deploy) projects within an overall ICT programme.

It includes many project management disciplines in common with PRINCE2, but has a broader focus to include the necessary integration of Release Management and both functional and non functional testing.

ICT Operations Management ICT Operations Management provides the day-to-day technical supervision of the ICT infrastructure.

Often confused with the role of Incident Management from Service Support, Operations has a more technical bias and is concerned not solely with Incidents reported by users, but with Events generated by or recorded by the Infrastructure.

ICT Operations may often work closely alongside Incident Management and the Service Desk, which are not-necessarily technical, to provide an ‘Operations Bridge’.

Operations, however should primarily work from documented processes and procedures and should be concerned with a number of specific sub-processes, such as: Output Management, Job Scheduling, Backup and Restore, Network Monitoring/Management, System Monitoring/Management, Database Monitoring/Management Storage Monitoring/Management.

Operations are responsible for the following: Information Technology Infrastructure Library • • • • • • A stable, secure ICT infrastructure A current, up to date Operational Documentation Library (“ODL”) A log of all operational Events Maintenance of operational monitoring and management tools.

Operational Scripts Operational Procedures 13 ICT Technical Support ICT Technical Support is the specialist technical function for infrastructure within ICT.

Primarily as a support to other processes, both in Infrastructure Management and Service Management, Technical Support provides a number of specialist functions: Research and Evaluation, Market Intelligence (particularly for Design and Planning and Capacity Management), Proof of Concept and Pilot engineering, specialist technical expertise (particularly to Operations and Problem Management), creation of documentation (perhaps for the Operational Documentation Library or Known Error Database).

There are different levels of support under the ITIL structure, these being primary support level, secondary support level and tertiary support level, higher-level administrators being responsible for support at primary level. Security Management The ITIL-process Security Management[7] describes the structured fitting of information security in the management organisation.

ITIL Security Management is based on the code of practice for information security management now known as ISO/IEC 27002.

A basic goal of Security Management is to ensure adequate information security.

The primary goal of information security, in turn, is to protect information assets against risks, and thus to maintain their value to the organisation.

This is commonly expressed in terms of ensuring their confidentiality, integrity and availability, along with related properties or goals such as authenticity, accountability, non-repudiation and reliability.

Mounting pressure for many organisations to structure their Information Security Management Systems in accordance with ISO/IEC 27001 requires revision of the ITIL v2 Security Management volume, and indeed a v3 release is in the works. Application Management ITIL Application Management[8] set encompasses a set of best practices proposed to improve the overall quality of IT software development and support through the life-cycle of software development projects, with particular attention to gathering and defining requirements that meet business objectives.

This volume is related to the topics of Software Engineering and IT Portfolio Management. Software Asset Management Software Asset Management (SAM) is the practice of integrating people, processes and technology to allow software licenses and usage to be systematically tracked, evaluated and managed.

The goal of SAM is to reduce IT expenditures, human resource overhead and risks inherent in owning and managing software assets.

SAM practices include: • Maintaining software license compliance • Tracking inventory and software asset use • Maintaining standard policies and procedures surrounding definition, deployment, configuration, use, and retirement of software assets and the Definitive Software Library. Information Technology Infrastructure Library SAM represents the software component of IT asset management.

This includes hardware asset management because effective hardware inventory controls are critical to efforts to control software.

This means overseeing software and hardware that comprise an organisation’s computers and network. 14 Planning to Implement Service Management The ITIL discipline – Planning to Implement Service Management[9] attempts to provide practitioners with a framework for the alignment of business needs and IT provision requirements.

The processes and approaches incorporated within the guidelines suggest the development of a Continuous Service Improvement Program (CSIP) as the basis for implementing other ITIL disciplines as projects within a controlled program of work.

Planning to Implement Service Management focuses mainly on the Service Management processes, but also applies generically to other ITIL disciplines.components include: • • • • creating vision analyzing organisation setting goals implementing IT service management Small-Scale Implementation ITIL Small-Scale Implementation[10] provides an approach to ITIL framework implementation for smaller IT units or departments.

It is primarily an auxiliary work that covers many of the same best practice guidelines as Planning to Implement Service Management, Service Support, and Service Delivery but provides additional guidance on the combination of roles and responsibilities, and avoiding conflict between ITIL priorities. Overview of the ITIL v3 library ITIL v3 is an extension of ITIL v2 and will fully replace it following the completion of the withdrawal period on 30 June 2011 [11].

ITIL v3 provides a more holistic perspective on the full life cycle of services, covering the entire IT organisation and all supporting components needed to deliver services to the customer, whereas v2 focused on specific activities directly related to service delivery and support.

Most of the v2 activities remained untouched in v3, but some significant changes in terminology were introduced in order to facilitate the expansion.

Five volumes comprise the ITIL v3, published in May 2007: 1.

ITIL Service Strategy[12] 2.

ITIL Service Design[13] 3.

ITIL Service Transition[14] 4.

ITIL Service Operation[15] 5.

ITIL Continual Service Improvement[16] Service Strategy As the center and origin point of the ITIL Service Lifecycle, the ITIL Service Strategy volume[12] provides guidance on clarification and prioritisation of service-provider investments in services.

More generally, Service Strategy focuses on helping IT organisations improve and develop over the long term.

In both cases, Service Strategy relies largely upon a market-driven approach.

Key topics covered include service value definition, business-case development, service assets, market analysis, and service provider types.

List of covered processes: • Service Portfolio Management [17] • Demand Management • IT Financial Management [18] Information Technology Infrastructure Library 15 Service Design The ITIL Service Design volume[13] provides good-practice guidance on the design of IT services, processes, and other aspects of the service management effort.

Significantly, design within ITIL is understood to encompass all elements relevant to technology service delivery, rather than focusing solely on design of the technology itself.

As such, Service Design addresses how a planned service solution interacts with the larger business and technical environments, service management systems required to support the service, processes which interact with the service, technology, and architecture required to support the service, and the supply chain required to support the planned service.

Within ITIL v2, design work for an IT service is aggregated into a single Service Design Package (SDP).

Service Design Packages, along with other information about services, are managed within the service catalogues.

List of covered processes: • • • • • • • Service Catalogue Management Service Level Management Risk Management Capacity Management Availability Management IT Service Continuity Management Information Security Management • Compliance Management • IT Architecture Management • Supplier Management Service Transition Service transition, as described by the ITIL Service Transition volume,[14] relates to the delivery of services required by a business into live/operational use, and often encompasses the “project” side of IT rather than “BAU” (Business as usual).

This area also covers topics such as managing changes to the “BAU” environment.

List of processes: • • • • • • Service Asset and Configuration Management Service Validation and Testing Evaluation Release Management Change Management Knowledge Management Service Operation Best practice for achieving the delivery of agreed levels of services both to end-users and the customers (where “customers” refer to those individuals who pay for the service and negotiate the SLAs).

Service operation, as described in the ITIL Service Operation volume,[15] is the part of the lifecycle where the services and value is actually directly delivered.

Also the monitoring of problems and balance between service reliability and cost etc.

Are considered.

The functions include technical management, application management, operations management and Service Desk as well as, responsibilities for staff engaging in Service Operation.

List of processes: • Event Management • Incident Management • Problem Management. • Request Fulfilment Information Technology Infrastructure Library • Access Management 16 Continual Service Improvement (CSI) Aligning and realigning IT services to changing business needs (because standstill implies decline).

Continual Service Improvement, defined in the ITIL Continual Service Improvement volume,[16] aims to align and realign IT Services to changing business needs by identifying and implementing improvements to the IT services that support the Business Processes.

The perspective of CSI on improvement is the business perspective of service quality, even though CSI aims to improve process effectiveness, efficiency and cost effectiveness of the IT processes through the whole lifecycle.

To manage improvement, CSI should clearly define what should be controlled and measured.

CSI needs to be treated just like any other service practice.

There needs to be upfront planning, training and awareness, ongoing scheduling, roles created, ownership assigned,and activities identified to be successful.

CSI must be planned and scheduled as process with defined activities, inputs, outputs, roles and reporting.

List of processes: • Service Level Management • Service Measurement and Reporting • Continual Service Improvement Criticisms of ITIL ITIL has been criticised on several fronts, including: • The books are not affordable for non-commercial users • Accusations that many ITIL advocates think ITIL is “a holistic, all-encompassing framework for IT governance” • Accusations that proponents of ITIL indoctrinate the methodology with ‘religious zeal’ at the expense of pragmatism • Implementation and credentialing requires specific training • Debate over ITIL falling under BSM or ITSM frameworks Rob England (also known as “IT Skeptic”) has criticised the protected and proprietary nature of ITIL [19].

He urges the publisher, OGC, to release ITIL under the the Open Government Licence (OGL)[20] CIO Magazine columnist Dean Meyer has also presented some cautionary views of ITIL,[21] including five pitfalls such as “becoming a slave to outdated definitions” and “Letting ITIL become religion.” As he notes, “…it doesn’t describe the complete range of processes needed to be world class.

It’s focused on …

Managing ongoing services.” In a 2004 survey designed by Noel Bruton (author of “How to Manage the IT Helpdesk” and “Managing the IT Services Process”), organisations adopting ITIL were asked to relate their actual experiences in having implemented ITIL.

Seventy-seven percent of survey respondents either agreed or strongly agreed that “ITIL does not have all the answers”.

ITIL exponents accept this, citing ITIL’s stated intention to be non-prescriptive, expecting organisations to engage ITIL processes with existing process models.

Bruton notes that the claim to non-prescriptiveness must be, at best, one of scale rather than absolute intention, for the very description of a certain set of processes is in itself a form of prescription.[22] While ITIL addresses in depth the various aspects of Service Management, it does not address enterprise architecture in such depth.

Many of the shortcomings in the implementation of ITIL do not necessarily come about because of flaws in the design or implementation of the Service Management aspects of the business, but rather the wider architectural framework in which the business is situated.

Because of its primary focus on Service Management, ITIL has limited utility in managing poorly designed enterprise architectures, or how to feed back into the design of the enterprise architecture. Information Technology Infrastructure Library Closely related to the Architectural criticism, ITIL does not directly address the business applications which run on the IT infrastructure; nor does it facilitate a more collaborative working relationship between development and operations teams.

The trend toward a closer working relationship between development and operations is termed: DevOps.

This trend is related to increased application release rates and the adoption of Agile software development methodologies.

Traditional service management processes have struggled to support increased application release rates – due to lack of automation – and/or highly complex enterprise architecture.

Some researchers group ITIL with Lean, Six Sigma and Agile IT operations management.

Applying Six Sigma techniques to ITIL brings the engineering approach to ITIL’s framework.

Applying Lean techniques promotes continuous improvement of the ITIL’s best practices.

However, ITIL itself is not a transformation method, nor does it offer one.

Readers are required to find and associate such a method.

Some vendors have also included the term Lean when discussing ITIL implementations, for example “Lean-ITIL”.

The initial consequences of an ITIL initiative tend to add cost with benefits promised as a future deliverable.

ITIL does not provide usable methods “out of the box” to identify and target waste, or document the customer value stream as required by Lean, and measure customer satisfaction. 17 Frameworks Related to ITIL A number of frameworks exist in the field of IT Service Management alongside ITIL. ITIL Descendants The Microsoft Operations Framework (MOF) is based on ITILv2.

While ITIL deliberatly aims to be platform agnostic, MOF is designed by Microsoft to provide a common management framework for its products.

Microsoft has mapped MOF to ITIL as part of their documentation of the framework.[23] The British Educational Communications and Technology Agency (BECTA) used ITIL as the basis for their development of Framework for ICT Technical Support [24] (FITS).

Their aim was to develop a framework appropriate for British schools which often have very small IT departments.

FITS became independent from BECTA in 2009. Other Frameworks ITIL is generally equivalent to the scope of the ISO/IEC 20000 standard (previously BS 15000).[25] .

While it is not possible for an organization to be certified as being ITIL compliant, certification of an organisation is available for ISO20000 [26].

COBIT is an IT governance framework and supporting toolset developed by ISACA.

ISACA view ITIL as being complimentory to COBIT.

They see COBIT as providing a governance and assurance role while ITIL providing guidance for service management.[27] The enhanced Telecom Operations Map eTOM published by the TeleManagement Forum offers a framework aimed at telecommunications service providers.

In a joined effort, TM Forum and itSMF developed an Application Note to eTOM (GB921) that shows how the two frameworks can be mapped to each other.

It addresses how eTom process elements and flows can be used to support the processes identified in ITIL.[28] [29] IBM Tivoli Unified Process (ITUP) is aligned with ITIL, but is presented as a complete, integrated process model compatible with IBM’s products. Information Technology Infrastructure Library 18 Certification Individuals The certification scheme differs between ITIL v2 and ITIL v3 and bridge examinations let v2 certification owners transfer to the new program.

ITIL v2 offers 3 certification levels: Foundation, Practitioner and Manager.

These should be progressively discontinued in favour of the new ITIL v3 scheme.

ITIL v3 certification levels are: Foundation, Intermediate, Expert and Master.

The ITIL v3 certification scheme offers a modular approach.

Each qualification is assigned a credit value; so that upon successful completion of the module, the candidate is rewarded with both a certification and a number of credits.

At the lowest level – Foundation candidates are awarded a certification and 2 credits.

At the Intermediate level, a total of 15 credits must be earned.

These credits may be accumulated in either a “Lifecycle” stream or a “Capability” stream; or combination thereof.

Each Lifecycle module and exam is 3 An ITIL Foundation certificate pin.

Credits.

Each Capability module and corresponding exam is 4 credits.

A candidate wanting to achieve the Expert level will have, among other requirements, to gain the required number of credits (22).

That is accomplished with two from Foundations, then 15 from Intermediate, and finally 5 credits from the “Managing Across the Lifecycle” exam.

Together, the total of 22 earned credits designates one as ITIL v. 3 Expert.[30] The ITIL Certification Management Board (ICMB) manages ITIL certification.

The Board includes representatives from interested parties within the community around the world.

Members of the Board include (though are not limited to) representatives from the UK Office of Government Commerce (OGC), APM Group (APMG), The Stationery Office (TSO), V3 Examination Panel, Examination Institutes (EIs) and the IT Service Management Forum International (itSMF) as the recognised user group.[31] Since the early 1990s, EXIN and ISEB have been setting up the ITIL based certification program, developing and providing ITIL exams at three different levels: Foundation, Practitioner and Manager.

EXIN[32] and BCS/ISEB[33] (the British Computer Society) have from that time onwards been the only two examination providers in the world to develop formally acknowledged ITIL certifications, provide ITIL exams and accredit ITIL training providers worldwide.

These rights were obtained from OGC, the British government institution and owner of the ITIL trademark.

OGC signed over the management of the ITIL trademark and the accreditation of examination providers to APMG in 2006.

Now, after signing a contract with EXIN[32] , BCS/ISEB and other certification bodies, including PEOPLECERT Group [34], APMG is accrediting them as official examination bodies, to offer ITIL exams and accredit ITIL training providers.

On July 20, 2006, the OGC signed a contract with the APM Group [35] to become its commercial partner for ITIL accreditation from January 1, 2007.[36] APMG manage the ITIL Version 3 exams.

APMG maintains a voluntary register of ITIL Version 3-certified practitioners at their Successful Candidate Register.[37] A voluntary registry of ITIL Version 2-certified practitioners is operated by the ITIL Certification Register.[38] Information Technology Infrastructure Library 19 ITIL® pins It has been a well-known tradition for years that passing an EXIN exam in IT Service Management (based on ITIL®) does not only result in a certificate, but is also accompanied by the presentation of a metal pin which can be attached to a shirt or jacket.

This distinguishing badge with basic gold colour is set in the form of the internationally well-known ITIL®-logo.

The ITIL® pins consist of small diamond like structure that is accepted worldwide.

The meaning and the shape of the diamond depicts coherence in the IT industry (infrastructure as well).

The four corners of the pin symbolises service support, service delivery, Infrastructure Management and IT Management.

There are three colours of ITIL® V2 pins: 1.

Green, for the Foundation Certificate 2.

Blue, for the Practitioner’s Certificate 3.

Red, for the Manager’s Certificate Exam candidates who have successfully passed the examinations for ITIL® version 2 will receive their appropriate pin from EXIN, PEOPLECERT Group or their certification provider, their EXIN, PEOPLECERT Group or their certification provider regional office, or an EXIN,PEOPLECERT Group or certification agent.

With the arrival of ITIL® V3, there are several new pins to display your achievements.

As of July 2008, EXIN and all certification providers such as PEOPLECERT Group will also provide ITIL® pins to exam candidates who have obtained ITIL® version 3 certificates.

The new pins are very similar to ITIL® V2 pins, but every level has a different color corresponding to the ITIL® V3 core books. Organisations Organisations and management systems cannot claim certification as “ITIL-compliant”.

An organisation that has implemented ITIL guidance in IT Service Management (ITSM), may however, be able to achieve compliance with and seek certification under ISO/IEC 20000.

Note that there are some significant differences between ISO/IEC20000 and ITIL Version 3[39] • ISO20000 only recognises the management of financial assets, not assets which include “management, organisation, process, knowledge, people, information, applications, infrastructure and financial capital”, nor the concept of a “service asset”.

So ISO20000 certification does not address the management of ‘assets’ in an ITIL sense. • ISO20000 does not recognise Configuration Management System (CMS) or Service Knowledge Management System (SKMS), and so does not certify anything beyond Configuration Management Database (CMDB). • An organisation can obtain ISO20000 certification without recognising or implementing the ITIL concept of Known Error, which is usually considered essential to ITIL. References [1] David Clifford, Jan van Bon (2008).

Implementing ISO/IEC 20000 Certification: The Roadmap.

ITSM Library.

Van Haren Publishing.

ISBN 908753082X. [2] Office of Government Commerce (UK) CCTA and OGC (http:/ / www.ogc.

Gov.

Uk/ index.

Asp?id=1878).

Retrieved May 5, 2005. [3] Office of Government Commerce (UK) (http:/ / www.ogc.

Gov.

Uk/ guidance_itil.

Asp).

Retrieved August 19, 2009. [4] Office of Government Commerce (2000).

Service Support.

The Stationery Office.

ISBN 0113300158. [5] Office of Government Commerce (2001).

Service Delivery.

IT Infrastructure Library.

The Stationery Office.

ISBN 0113300174. [6] Office of Government Commerce (2002).

ICT Infrastructure Management.

The Stationery Office.

ISBN 0113308655. [7] Cazemier, Jacques A.; Overbeek, Paul L.; Peters, Louk M. (2000).

Security Management.

The Stationery Office.

ISBN 011330014X. [8] Office of Government Commerce (2002).

Application Management.

The Stationery Office.

ISBN 0113308663. [9] Office of Government Commerce (2002).

Planning to Implement Service Management.

The Stationery Office.

ISBN 0113308779. [10] Office of Government Commerce (2005).

ITIL Small Scale Implementation.

The Stationery Office.

ISBN 0113309805. [11] http:/ / www.ogc.

Gov.

Uk/ itil_ogc_withdrawal_of_itil_version2.

Asp [12] Majid Iqbal and Michael Nieves (2007).

ITIL Service Strategy.

The Stationery Office.

ISBN 9780113310456. [13] Vernon Lloyd and Colin Rudd (2007).

ITIL Service Design.

The Stationery Office.

ISBN 9780113310470. Information Technology Infrastructure Library [14] Shirley Lacy and Ivor Macfarlane (2007).

ITIL Service Transition.

The Stationery Office.

ISBN 9780113310487. [15] David Cannon and David Wheeldon (2007).

ITIL Service Operation.

The Stationery Office.

ISBN 9780113310463. [16] George Spalding and Gary Case (2007).

ITIL Continual Service Improvement.

The Stationery Office.

ISBN 9780113310494. [17] http:/ / wiki.

En.

It-processmaps.com/ index.

Php/ Service_Portfolio_Management [18] http:/ / wiki.

En.

It-processmaps.com/ index.

Php/ Financial_Management [19] http:/ / www.itskeptic.org/ free-itil [20] http:/ / www.nationalarchives.

Gov.

Uk/ doc/ open-government-licence/ open-government-licence.

Htm [21] Meyer, Dean, 2005. “Beneath the Buzz: ITIL” (http:/ / web.

Archive.org/ web/ 20050404165524/ http:/ / www.cio.com/ leadership/ buzz/ column.

Html?ID=4186), CIO Magazine, March 31, 2005 [22] Survey: “The ITIL Experience – Has It Been Worth It”, author Bruton Consultancy 2004, published by Helpdesk Institute Europe, The Helpdesk and IT Support Show, and Hornbill Software. [23] Microsoft Operations Framework; Cross Reference ITIL V3 and MOF 4.0 (http:/ / go.

Microsoft.com/ fwlink/ ?LinkId=151991).

Microsoft Corporation.

May 2009. . [24] http:/ / www.thefitsfoundation.org [25] Van Bon, Jan; Verheijen, Tieneke (2006), Frameworks for IT Management (http:/ / books.

Google.com/ books?id=RV3jQ16F1_cC), Van Haren Publishing, ISBN 9789077212905, [26] http:/ / www.itsmsolutions.com/ newsletters/ DITYvol2iss3.

Htm [27] ISACA (2008), COBIT Mapping: Mapping of ITIL V3 With COBIT 4.1 (http:/ / www.isaca.org/ Knowledge-Center/ Research/ ResearchDeliverables/ Pages/ COBIT-Mapping-Mapping-of-ITIL-V3-With-COBIT-4-1.

Aspx), ITGI, ISBN 9781604200355, [28] Brooks, Peter (2006), Metrics for IT Service Management (http:/ / books.

Google.com/ books?id=UeWDivqKcm0C), Van Haren Publishing, pp. 76–77, ISBN 9789077212691, [29] Morreale, Patricia A.; Terplan, Kornel (2009), “3.6.10.2 Matching ITIL to eTOM” (http:/ / books.

Google.com/ books?id=VEp0aMmH3iQC), CRC Handbook of Modern Telecommunications, Second Edition (2 ed.), CRC Press, ISBN 9781420078008, [30] ITIL V3 Qualification Scheme (http:/ / www.itil-officialsite.com/ Qualifications/ ITILV3QualificationScheme.

Aspx).

OGC Official Site. .

Retrieved 2011-05-02. [31] APMG (2008). “ITIL Service Management Practices: V3 Qualifications Scheme” (http:/ / www.itil-officialsite.com/ nmsruntime/ saveasdialog.

Asp?lID=572& sID=86). .

Retrieved 24 February 2009. [32] “EXIN Exams” (http:/ / www.exin-exams.com/ ).

EXIN Exams. .

Retrieved 2010-01-14. [33] “ISEB Professionals Qualifications, Training, Careers BCS – The Chartered Institute for IT” (http:/ / www.bcs.org/ server.

Php?show=nav. 5732).

BCS. .

Retrieved 2010-01-14. [34] http:/ / www.peoplecert.org [35] http:/ / www.apmgroupltd.com/ [36] Office of Government Commerce (2006). “Best Practice portfolio: new contracts awarded for publishing and accreditation services” (http:/ / www.ogc.

Gov.

Uk/ About_OGC_news_4906.

Asp). .

Retrieved 19 September 2006. [37] http:/ / www.apmgroup.

Co.

Uk/ ITILSCRquery.

Asp [38] http:/ / www.certification-register.org/ [39] Office of Government Commerce (2008). “Best Management Practice: ITIL V3 and ISO/IEC 20000” (http:/ / www.best-management-practice.com/ gempdf/ ITIL_and_ISO_20000_March08.

Pdf). .

Retrieved 24 February 2009. 20 External links • Official ITIL Website (www.itil-officialsite.com/home/home.asp) • The OGC website (www.ogc.gov.uk/) Financial Management for IT Services (ITSM) 21 Financial Management for IT Services (ITSM) Financial Management for IT Services (ITSM) is an IT Service Management process area.

It is an element of the Service Delivery section of the ITIL best practice framework.

The aim of Financial Management for IT Services is to give accurate and cost effective stewardship of IT assets and resources used in providing IT Services.

It is used to plan, control and recover costs expended in providing the IT Service negotiated and agreed to in the Service Level Agreement (SLA). Goals Overall, the basic goal behind ITSM is to offer a truly transparent analysis of what an organization is spending on IT resources.

In many cases, this analysis of efficiency is used to create intelligent, metric-based cost-cutting strategies. [1] [2] For an internal IT organisation, the goal is described as: To provide cost-effective stewardship of the IT assets and resources used in providing IT services For an outsourced IT organisation or an IT organisation which is run as if it were a separate entity (ie, with full charging) the goal may be described as: To be able to account fully for the spend on IT services and to be able to attribute these costs to the services delivered to the organisation’s customers and to assist management by providing detailed and costed business cases for proposed changes to IT services Sub-Processes Financial Management for IT Services contains 3 sub-processes: • Budgeting • IT Accounting • Charging Budgeting Budgeting enables an organization to plan future IT expenditure, thus reducing the risk of over-spending and ensuring the revenues are available to cover the predicted spend.

Additionally it allows an organization to compare actual costs with previously predicted costs in order to improve the reliability of budgeting predictions. IT Accounting IT Accounting is concerned with the amount of money spent in providing IT Services.

It allows an organization to perform various financial analyses to gauge the efficiency of the IT service provision and determine areas where cost savings can be made.

It will also provide financial transparency to aid management in the decision making process.

Several Cost Elements can be used to control your accounting: Capital Costs: Any type of purchases which would have a residual value as hardware and building infrastructure Operational Costs: Day to day recurring expenses cost like rental fees, monthly electrical invoices and salaries.

Direct Costs: Any cost expenses which are directly attributed to one single or specific service or customer.

A typical example would be the purchase of a dedicated server which cannot be shared and is needed to host a new application for a specific service or customer.

Indirect Costs: One specific service provision which cost needs to be distributed in between several customers in a fair breakdown.

A fair example is the cost associated to overall Local Area Network on which every customer are Financial Management for IT Services (ITSM) connected to.

Breakdown could be done using total amount of users per customer or total amount of bandwidth usage per customer to accurately distribute the cost of providing this service.

Fixed Costs: Any expenses established for long periods of time like annual maintenance contracts or a lease contracts.

These expenses do not vary in the short-term.

Variable Costs: Any expenses that vary in the short-term based on the level of services provided, resources consumed, or other factors.

For example, energy costs are variable based on the amount consumed. 22 Charging Charging provides the ability to assign costs of an IT Service proportionally and fairly to the users of that service.

It may be used as a first step towards an IT organization operating as an autonomous business.

It may also be used to encourage users to move in a strategically important direction – for example by subsidising newer systems and imposing additional charges for the use of legacy systems.

Transparency of charging will encourage users to avoid expensive activities where slightly more inconvenient but far cheaper alternatives are available.

For example, a user might browse a dump on screen rather than printing it off.

Charging is arguably the most complex of the three sub-processes, requiring a large investment of resources and a high degree of care to avoid anomalies, where an individual department may benefit from behaviour which is detrimental to the company as a whole.

Charging policy needs to be simultaneously simple, fair and realistic.

Charging need not necessarily mean money changing hands (Full Charging).

It may take the form of information passed to management on the cost of provision of IT services (No Charging), or may detail what would be charged if full charging were in place without transactions actually being applied to the financial ledgers (Notional Charging).

Notional Charging may also be used as a way of piloting Full Charging. Related ITIL Processes Several processes in the ITIL model provide information to the Financial Management for IT process.. Service Level Management Service Level Management provides key information regarding the level of service required by the customer (SLAs) and therefore forms the basis for calculations of all three sub-processes.

Customers can only be charged for services agreed in the SLAs and based on the Service Catalog.IT SLA & KPI Management is a SaaS business application that allows IT organizations to track, set, report, and analyze IT performance and value measures for all services, vendors, and customers, as well as perform root cause and business impact analysis.[3] Configuration Management Given that the aim of Financial Management for IT is the stewardship of IT assets and resources, it is imperative that information from Configuration Management and in particular from the CMDB is available. Capacity Management Capacity Management are charged with planning and controlling the IT capacity requirements of the organisation.

Changes in capacity requirements – which usually increase – will inevitably lead to changes in costs.

This may mean unit costs will increase because capacity has to be increased in an emergency or it may mean unit costs will drop as a result of purchasing newer technology, economies of scale or increased purchasing power from an external supplier. Financial Management for IT Services (ITSM) 23 Change Management — • Fox, Chris.

Essential Microsoft Operations Manager.

ISBN 0596009534. • Kerrie, Meyler; Fuller, Cameron and Joyner, John.

System Center Operations Manager 2007 Unleashed.

ISBN 0672329557. External links • System Center Operations Manager 2007 (www.microsoft.com/systemcenter/opsmgr/default.mspx) • Microsoft Tech Net guide on MOM (www.microsoft.com/technet/prodtechnol/mom/mom2005/) • Microsoft Operations Manager SDK (msdn2.microsoft.com/en-us/library/aa505337.aspx) (in MSDN) System Center Operations Manager • Introducing System Center Operations Manager 2007 (download.microsoft.com/download/0/a/3/ 0a3913c6-63a9-4442-b616-767789982605/introducing_system_center_operations_manager_2007_v1.5.doc) A tutorial by David Chappell, Chappell & Associates • Authoring Guide for System Center Operations Manager 2007 (download.microsoft.com/download/7/ 4/d/74deff5e-449f-4a6b-91dd-ffbc117869a2/OM2007_AuthGuide.doc) • Operations Manager 2007 R2 Management Pack Authoring Guide (download.microsoft.com/download/ B/F/D/BFDD0F66-1637-4EA3-8E6E-8D03001E5E66/OM2007R2_MPAuthoringGuide.docx) (from UK TechNet (technet.microsoft.com/en-gb/systemcenter/om/bb498235.aspx#EIG)) • Operations Manager Community (www.myITforum.com) • Microsoft Management Pack ISV – BridgeWays for Heterogeneous Hypervisor, DataBase, and J2EE Application Monitoring (www.bridgeways.ca/) • TechNet Ramp Up: Learn how to install, implement and administer Operations Manager 2007 R2. (http:// technet.microsoft.com/en-us/rampup_scom_2007_r2.aspx) 30 IT cost transparency IT cost transparency is a new category of information technology management software and systems and that enables enterprise IT organizations to model and track the total cost to deliver and maintain the IT Services they provide to the business.

It is increasingly a task of management accounting.

IT cost transparency solutions integrate financial information such as labor, software licensing costs, hardware acquisition and depreciation, data center facilities charges, from general ledger systems and combines that with operational data from ticketing, monitoring, asset management, and project portfolio management systems to provide a single, integrated view of IT costs by service, department, GL line item and project.

In addition to tracking cost elements, IT Cost Transparency tracks utilization, usage and operational performance metrics in order to provide a measure of value or ROI.

Costs, budgets, performance metrics and changes to data points are tracked over time to identify trends and the impact of changes to underlying cost drivers in order to help managers address the key drivers in escalating IT costs and improve planning.

IT cost transparency combines elements of activity based costing, business intelligence, operational monitoring and performance dashboards.

It provides the system on which to implement ITIL v3 Financial Management guidelines to assist with Financial Management for IT services and is closely related to IT Service Management. Capabilities While specific solutions vary, capabilities can include: • • • • • • • • Simplified or automated collection of key cost driver data An allocation or cost modeling interface Custom reporting and analysis of unit cost drivers, including CIO dashboards Ability to track operational metrics such as utilization, service levels, support tickets along with cost Bill of IT reports for chargeback or service allocation to Lines of Business Forecast and budget tracking versus actual and over time Hypothetical scenario planning for new project ROI analysis Cost benchmarking against industry averages or common metrics IT cost transparency 31 Analysts’ take “Globalization, consumerization, new competitors and new service models are radically ‘changing the shape of IT’.

IT leaders must develop greater transparency into the costs, utilization and operations of their IT services in order to optimize their IT investments and evolve from being technology managers to being stewards of business technology.” [1] — Barbara Gomolski [2], Research Vice President, Gartner “By making these costs transparent, the IT organization can fundamentally change the way business units consume IT resources, drive down total enterprise IT costs, and focus on IT spending that delivers real business value.

The CIO who leads this change can usher in a new era of strategic IT management–and true partnership with the business.” [3] –Andrew M.

Appel, Neeru Arora, and Raymond Zenkich.

McKinsey & Company. “Companies can get an understanding of the best candidates for virtualization or consolidation, for instance, and further reduce the cost of resources.

IT organizations consistently try to become more efficient, and this type of detailed information enables visibility, billing and chargeback in the future,” — [4] References [1] http:/ / www.networkworld.com/ news/ 2008/ 110308-mgmt-cos.

Html?page=2 [2] http:/ / www.gartner.com/ AnalystBiography?authorId=14850 [3] http:/ / www.mckinseyquarterly.com/ Unraveling_the_mystery_of_IT_costs_1651 [4] CIOs seek IT cost transparency in 2010 by Denise Dubie, comment on IT cost optimization (http:/ / www.digitalfuel.com/ products/ it-cost-optimization) by Yisrael Dancziger, president and CEO of Digital Fuel • Unraveling the Mystery of IT Costs (www.mckinseyquarterly.com/ Unraveling_the_mystery_of_IT_costs_1651) Andrew M.

Appel, Neeru Arora, and Raymond Zenkich.

The McKinsey Quarterly, August 2005. • Taking Control of IT Costs.

Nokes, Sebastian. (www.amazon.com/dp/0273649434) London (Financial Times / Prentice Hall): March 20, 2000.

ISBN: 978-0-273-64943-4 • IT Cost Transparency: Optimizing ITIL v3 Service and Financial Management (www.apptio.com/ solutions/resources/whitepapers/) Kurt Shubert, IT Manager, Certified ITIL v2 and v3.

July 2008. • The Changing Face of Asset Management: Merging Asset, Service, and Financial Management (www.enterprisemanagement.com/research/asset.php?id=751) Lisa EricksonHicks, Research Director, Enterprise Management Associates.

June 2008.

IT Financial Management (www.itlibrary.org/index.php?page=IT_Financial_Management) • Know Your Costs: The Key to IT Business (analytics.informationweek.com/abstract/81/2813/ Business-Intelligence-and-Information-Management/informed-cio-it-cost-transparency.html) David Stodder.

April 2010. • Leveraging IT Chargeback as a Cost-Cutting Tool (www.nicus.com/?page_id=187) Rob Mischianti, CEO Nicus Software, IFTMA Presenter. 2009. External links • How to cut IT costs without Hemorrhaging (www.networkworld.com/news/2009/012209-cost-cut.

Html?page=1) • Scalpel or Cleaver: CIOs Can Show CFOs the Light (www.on-demandenterprise.com/features/ Scalpel_or_Cleaver_CIOs_Can_Show_CFOs_the_Light_34973684.html) • Unraveling the Mystery of IT Costs (news.cnet.com/Unraveling-the-mystery-of-IT-costs/ 2030-1069_3-5841812.html) • Can IT Spending Shift from Reactive to Proactive? (blogs.zdnet.com/BTL/?p=10194) • Avoid spending more ‘just in case’ (www.ft.com/cms/s/0/413649b8-6d4d-11de-8b19-00144feabdc0.

Html?nclick_check=1) Cost accounting 32 Cost accounting In management accounting, cost accounting establishes budget and actual cost of operations, processes, departments or product and the analysis of variances, profitability or social use of funds.

Managers use cost accounting to support decision-making to cut a company’s costs and improve profitability.

As a form of management accounting, cost accounting need not follow standards such as GAAP, because its primary use is for internal managers, rather than outside users, and what to compute is instead decided pragmatically.

Costs are measured in units of nominal currency by convention.

Cost accounting can be viewed as translating the supply chain (the series of events in the production process that, in concert, result in a product) into financial values.

There are various managerial accounting approaches: • • • • • • standardized or standard cost accounting lean accounting activity-based costing resource consumption accounting throughput accounting marginal costing/cost-volume-profit analysis Classical cost elements are: 1.

Raw materials 2.

Labor 3.

Indirect expenses/overhead Origins Cost accounting has long been used to help managers understand the costs of running a business.

Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions.

In the early industrial age, most of the costs incurred by a business were what modern accountants call “variable costs” because they varied directly with the amount of production.

Money was spent on labor, raw materials, power to run a factory, etc.

In direct proportion to production.

Managers could simply total the variable costs for a product and use this as a rough guide for decision-making processes.

Some costs tend to remain the same even during busy periods, unlike variable costs, which rise and fall with volume of work.

Over time, the importance of these “fixed costs” has become more important to managers.

Examples of fixed costs include the depreciation of plant and equipment, and the cost of departments such as maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering.

In the early twentieth century, these costs were of little importance to most businesses.

However, in the twenty-first century, these costs are often more important than the variable cost of a product, and allocating them to a broad range of products can lead to bad decision making.

Managers must understand fixed costs in order to make decisions about products and pricing.

For example: A company produced railway coaches and had only one product.

To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each.

Therefore, total variable cost for each coach was $300.

Knowing that making a coach required spending $300, managers knew they couldn’t sell below that price without losing money on each coach.

Any price above $300 became a contribution to the fixed costs of the company.

If the fixed costs were, say, $1000 per month for rent, insurance and owner’s salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of $500 in both cases. — [1] http:/ / nobelprize.org/ nobel_prizes/ economics/ laureates/ 1972/ hicks-lecture.

Html [2] http:/ / www.cato.org/ pubs/ journal/ cj24n3/ cj24n3-8.

Pdf [3] http:/ / pages.

Stern.

Nyu.

Edu/ ~rradner/ publishedpapers/ 75IntertemporalGeneralEquilibrium.

Pdf IT service management 228 IT service management IT service management (ITSM or IT services) is a discipline for managing information technology (IT) systems, philosophically centered on the customer’s perspective of IT’s contribution to the business.

ITSM stands in deliberate contrast to technology-centered approaches to IT management and business interaction.

The following represents a characteristic statement from the ITSM literature: Providers of IT services can no longer afford to focus on technology and their internal organization[;] they now have to consider the quality of the services they provide and focus on the relationship with customers.[1] No one author, organization, or vendor owns the term “IT service management” and the origins of the phrase are unclear.

ITSM is process-focused and in this sense has ties and common interests with process improvement movement (EG, TQM, Six Sigma, Business Process Management, CMMI) frameworks and methodologies.

The discipline is not concerned with the details of how to use a particular vendor’s product, or necessarily with the technical details of the systems under management.

Instead, it focuses upon providing a framework to structure IT-related activities and the interactions of IT technical personnel with business customers and users.

ITSM is generally concerned with the “back office” or operational concerns of information technology management (sometimes known as operations architecture), and not with technology development.

For example, the process of writing computer software for sale, or designing a microprocessor would not be the focus of the discipline, but the computer systems used by marketing and business development staff in software and hardware companies would be.

Many non-technology companies, such as those in the financial, retail, and travel industries, have significant information technology systems which are not exposed to customers.

In this respect, ITSM can be seen as analogous to an enterprise resource planning (ERP) discipline for IT – although its historical roots in IT operations may limit its applicability across other major IT activities, such as IT portfolio management and software engineering. Context IT Service Management is frequently cited as a primary enabler of information technology governance (or information management) objectives.

The concept of “service” in an IT sense has a distinct operational connotation, but it would be incorrect then to assume that IT Service Management is only about IT operations.

However, it does not encompass all of IT practice, and this can be a controversial matter.

It does not typically include project management or program management concerns.

In the UK for example, the IT Infrastructure Library (ITIL), a government-developed ITSM framework, is often paired with the PRojects IN Controlled Environments (PRINCE2) project methodology and Structured Systems Analysis and Design Method for systems development.

ITSM is related to the field of Management Information Systems (MIS) in scope.

However, ITSM has a distinct practitioner point of view, and is more introspective (IE IT thinking about the delivery of IT to the business) as opposed to the more academic and outward facing connotation of MIS (IT thinking about the ‘information’ needs of the business).

IT Service Management in the broader sense overlaps with the disciplines of business service management and IT portfolio management, especially in the area of IT planning and financial control. IT service management 229 Frameworks There are a variety of frameworks and authors contributing to the overall ITSM discipline.[2] There are a variety of proprietary approaches available.[3] Professional organizations There is an international, chapter-based professional association, the IT Service Management Forum (ITSMF), which has a semi-official relationship with ITIL and the ITSM audit standard ISO/IEC 20000.

There is also a global professional association, the IT Service Management Professionals Association (IT-SMPa). Information Technology Infrastructure Library IT Service Management is often equated with the Information Technology Infrastructure Library, (ITIL) an official publication of the Office of Government Commerce in the United Kingdom.

However, while a version of ITSM is a component of ITIL, ITIL also covers a number of related but distinct disciplines and the two are not synonymous.

The current version of the ITIL framework is version 3.

It was upgraded from version 2 in mid-2007.

The next update of the framework is envisaged to be mid-2011.

The “Service Management” section of ITIL version 2 was made up of eleven different disciplines, split into two sections, Service Support and Service Delivery.

This use of the term “Service Management” is how many in the world interpret ITSM, but again, there are other frameworks, and conversely, the entire ITIL library might be seen as IT Service Management in a larger sense. Other frameworks and concern with the overhead Analogous to debates in software engineering between agile and prescriptive methods, there is debate between lightweight versus heavyweight approaches to IT service management.

Lighter weight ITSM approaches include: • ITIL Small-scale Implementation[4] colloquially called “ITIL Lite” is an official part of the ITIL framework. • FITS [5] was developed for UK schools.

It is a simplification of ITIL. • Core Practice [6] (CoPr or “copper”) calls for limiting Best Practice to areas where there is a business case for it, and in other areas just doing the minimum necessary. • OpenSDLC.org [7] A Creative Commons ITSM/SDLC Framework Wiki Governance and audit Several benchmarks and assessment criteria have emerged that seek to measure the capability of an organization and the maturity of its approach to service management.

Primarily, these alternatives provide a focus on compliance and measurement and therefore are more aligned with corporate governance than with IT service management per se. • ISO/IEC 20000 (and its ancestor BS15000).

This standard is not identical in taxonomy to ITIL and includes a number of additional requirements not detailed within ITIL and some differences.

Adopting ITIL best practices is therefore a good first step for organizations wishing to achieve ISO 20000 certification for their IT Service Management processes. • COBIT (or the lighter COBIT Quickstart) is comprehensive and widely embraced.

It incorporates IT Service Management within its Control Objectives for Support and Delivery. IT service management 230 References [1] IT Service Management Forum (2002).

Van Bon, J..

Ed.

IT Service Management: An Introduction.

Van Haren Publishing.

ISBN 9080671347.

Emphasis added. [2] van Bon, J.(Editor) (2002).

The guide to IT service management.

Addison Wesley.

ISBN 0201737922. [3] For a (somewhat dated but comprehensive) discussion of frameworks visit hci-itil.com (http:/ / hci-itil.com/ options_frameworks.

Html) [4] Sharon Taylor and Ivor Macfarlane (2005).

ITIL Small Scale Implementation.

The Stationery Office.

ISBN 0113309805. [5] http:/ / becta.org.

Uk/ fits [6] http:/ / www.corepractice.org [7] http:/ / OpenSDLC.org Further reading • Eric J.

Feldman (30 July 2007). “The Eight Essential Elements of an IT Service Lifecycle” (www.itsmwatch.com/itil/article.php/3691561).

ITSMWatch.com.

Retrieved 15 December 2007. • Peter O’Neill (20 October 2006). “Topic Overview: IT Service Management” (www.forrester.com/ go?docid=40558).

Forrester Research.

Retrieved 6 June 2007. External links • • • • • The OGC website (www.itil.co.uk/) IT Service Management Forum – UK (www.itsmf.co.uk/) IT Service Management Forum – USA (www.itsmfusa.org/) Open Source ITSM Software – Community (www.otrs.org/) Open Source ITSM Software – Services (www.otrs.com/) Article Sources and Contributors 231 Article Sources and Contributors Virtual chargeback  Source: en.wikipedia.org/w/index.php?oldid=417598369  Contributors: Ariebsomer, Bathawes, Kubanczyk, Rich Farmbrough, Tom Morris Information technology  Source: en.wikipedia.org/w/index.php?oldid=427082340  Contributors: .:Ajvol:., 123Hedgehog456, 24.45.80.”, 3rdiw, 7, A.arvind.arasu, A455bcd9, A8UDI, ABF, Abdullais4u, Academic Challenger, Accurizer, ActivExpression, AdjustShift, Admiral Roo, Aeternus, Agogino, Ajayundale, AlMac, Alai, Alaniaris, Alansohn, Alarob, Aleenf1, Alekperova, AlistairMcMillan, Amorymeltzer, Anastrophe, Andonic, Angel14995, Angie sash, Angrysockhop, Ank329, Anna Lincoln, AnnabelBuxton, Anne97432, Antandrus, Anwar saadat, Ap, Apparition11, Arakunem, Armchairwiki, Arnon Chaffin, Arthena, Arthur Rubin, Artw, Asst2drsalary, Astudent, AtticusX, Aursani, Avjoska, Avoided, Bact, Baronnet, Be-technical, Beekers03, Beetstra, BenRG, Benhoyt, BigCow, Billyg, BisKit12iNtheOven, Blanchardb, Bloodbath 87, Bobanator13, Bobo192, Bonadea, Bongomatic, Bongwarrior, Bonjour68, Brianjd, Brodger3, Bubba hotep, C messier, CBF28, CEPIS Secretariat, CS46, CZmarlin, Cafzal, Caltas, Cameron.walsh, Camw, Cbissell, Centrx, CesarB, Cessator, Cheese Sandwich, Chenzw, Chocolateboy, Chrisfro1230, Chulk90, Chuunen Baka, Citylinker, Ckatz, Claudioferreira, Colettecorr, Commander Keane, Connormah, Conversion script, Coral chernikoe, Corpx, Cpl Syx, CrashingWave, Crocodile Punter, Crysb, Cybercobra, D.h, DARTH SIDIOUS 2, DJ Bungi, DKEdwards, DVdm, Da monster under your bed, Darry2385, Datajockeys, Daveniha, Davidshq, Dawynn, Delldot, DerHexer, Dfrg.msc, Diegomoranovoa, Dirtyserge, Discospinster, DocWatson42, Dockers1, Download, Dr.

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Random, Mwanner, Nickg, Nsaa, Ntalamai, Otrfan, Pansearch, Pete maloney, Pvosta, RDailey79, RHaworth, Ramdrake, RichardVeryard, RoyalBlueStuey, Saulinpa, Sepersann, Shigdon, Sigge2, Speedophile, Stifle, SunSw0rd, SuperHamster, Tanometal, Team4Technologies, Thu, Timhodgson, Tomgolden, Versus22, Vince.meulle, Waggers, Wayne Slam, West London Dweller, Wmahan, Xetxo, Ykanada, Zelmerszoetrop, Zhenqinli, 335 anonymous edits System Center Operations Manager  Source: en.wikipedia.org/w/index.php?oldid=421780516  Contributors: Abune, Ayeupmeduck, Borgx, Brevan, Can’t sleep, clown will eat me, Dethomas, Escape Orbit, Gary King, Ghettoblaster, Greechgrimwater, Groovymail2000, Hadlock, ITProWebcastGuy, JasonBuffington, JediLofty, Jeff3000, Jlin, Josh Parris, Jss1199, Julesd, Lars Washington, Lightmouse, Mel Etitis, Memodude, Mhowkins, Pavleck, Philip Trueman, Rjwilmsi, Rodtrent, Ronz, Ruud Koot, SeventyThree, Shanedidona, Soumyasch, TastyPoutine, Thaek, Tokentry, Vishalgiri, Warren, 61 anonymous edits IT cost transparency  Source: en.wikipedia.org/w/index.php?oldid=426558583  Contributors: Ariebsomer, ChildofMidnight, CostCustodian, Jrg wiki, Juanparve, Kuru, M.Amato, Mbonadio, NOKESS, Nmazis, Open2universe, Paalappoo, Sceledrus, Sepersann, 8 anonymous edits Cost accounting  Source: en.wikipedia.org/w/index.php?oldid=423643706  Contributors: AWeenieMan, Addshore, Alanraywiki, Alansohn, Alfonso13, Altenmann, Andycjp, Anomalocaris, Antandrus, Antonwg, Athrion, AvicAWB, BMaskell, Bluemoose, Boris Barowski, Brianga, Bryan Desjardins, C.Fred, Caltas, Capricorn42, Cjosefy, Correogsk, Cwolfsheep, DaL33T, David Cooke, Dougofborg, Dpr, Edward, Eeekster, Elfguy, EoGuy, Faiz1933, Far Beyond, Fenice, Fluck, GageSkidmore, GeorgeMoney, Geraldmurphy, Graham87, Hephaestos, Article Sources and Contributors Hulagutten, Iridescent, Ironwolf, It Is Me Here, J r holder, JPV, Jksauder, Jni, John Quiggin, Joy2discover, Juanparve, Kablammo, Kalanithe, Kuru, Leanadvisors, Leonard John P, Liface, Lkesteloot, Longhair, MER-C, Maxis ftw, Mic, Michael Hardy, Mintleaf, MrOllie, Mydogategodshat, Nakon, Nbarth, Nehrams2020, NilssonDenver, Nino Gonzales, Nlsanand, Octopus-Hands, Olivier, Pm master, Pmeisel, Poli08, QtheAllmighty, Quarl, Queenie Wandy, Rasultnt, RayBirks, Rca institute, Redvers, Rembecki, RexNL, Rhobite, Sepersann, Shimup, Signor Eclectic, SiobhanHansa, Sistchennai, Sopoforic, Spoond, SueHay, Taestell, Template namespace initialisation script, TheRingess, TheoClarke, Tkay, Utcursch, Vraghava, Waggers, What123, Wikiuser82, Wissons, Wmahan, Yabbadab, YouAndMeBabyAintNothingButCamels, 333 anonymous edits Management accounting  Source: en.wikipedia.org/w/index.php?oldid=426195990  Contributors: Aelindor, After Midnight, Aldo samulo, Alfonso13, Altenmann, Anand Karia, Andrewa, Angela, AnnaFrance, Anwar saadat, Ariedartin, BD2412, Blablablob, Blochere, Bryanhall, Butcherdwayne, CalumH93, Chriss.2, Conversion script, Cst17, Cwolfsheep, DARTH SIDIOUS 2, DMCer, David Shay, Dbabuin, Easternfinance, Elfguy, Emperorbma, Epbr123, FactsAndFigures, Far Beyond, Frans Fowler, Funandtrvl, Globalprofessor, GordonUS, Grafen, Graham87, Green Squares, Gregalton, Hendrix86, Hodowany, JDramberger, JNW, JaGa, JayZ, Jellyse, Jhkira, Jredmond, JteB, JubalHarshaw, JustAGal, Juxo, KathrynLybarger, Khatru2, Kuru, Liface, Lmbhmb, Lmertz, MARKELLOS, MER-C, Materialscientist, Maximus Rex, Michael Hardy, Minesweeper.007, Mls1974, Modelwatcher, Muriel Gottrop, Mydogategodshat, NOKESS, Nbarth, Nehrams2020, NeoJustin, Niceguyedc, NilssonDenver, No1lakersfan, Octopus-Hands, PRhyu, Pearle, Petrb, PhilKnight, Phreakyphellow, Piano non troppo, PlayerapX, Pm master, Pmeisel, Quackslikeaduck, Queenie Wandy, RJN, Rca institute, Renata3, Rhobite, Rjwilmsi, Rlake, Ronz, RyanCross, S.K., SagaciousAWB, Saintswithin, Salt Yeung, Shimup, Signor Eclectic, Sjö, Someguy1221, Spinningspark, Spoond, Stephenb, Szv10310, Taestell, The Thing That Should Not Be, Tide rolls, Tohru, Txomin, UnitedStatesian, Vraghava, Vraghavan26, Wacko39, Welsh, Wikipeterproject, Wikiuser100, Wile E.

Heresiarch, Xenoveritas, YUK, YingYing, Yywin, ??, 275 anonymous edits Managerial risk accounting  Source: en.wikipedia.org/w/index.php?oldid=349222343  Contributors: Apterygial, Ejjazaccountant, FranzHans, Geitost, MrOllie, RHaworth, Rjwilmsi, 2 anonymous edits Total absorption costing  Source: en.wikipedia.org/w/index.php?oldid=418845171  Contributors: Andystwong, Iridescent, Kendirangu, Oplossing is duidelijk, R’n’B, YUK, Yiosie2356, 4 anonymous edits 4-4-5 Calendar  Source: en.wikipedia.org/w/index.php?oldid=425392167  Contributors: AWeenieMan, Chessy999, Cnbrb, Colonies Chris, Crissov, Nwstephens, PatrickFlaherty, Pne, Robofish, Smjg, Tee Owe, TerryBP149, Vgranucci, 4 anonymous edits Accounting management  Source: en.wikipedia.org/w/index.php?oldid=331976336  Contributors: A Nobody, BD2412, Caravaca, Edward, Krich, Maj IIM, Maldini8289, Oneiros, Renata3, SimonP, SirIsaacBrock, TheParanoidOne, What123, Yaronf, 5 anonymous edits Activity-based costing  Source: en.wikipedia.org/w/index.php?oldid=425453919  Contributors: A8UDI, A930913, ABCtweak, ABF, ABurness, Agari, Alansohn, Albedo, Alexius08, Alfonso13, Alistair Hofert, Alsalamahm, Amh15, AndriuZ, BMaskell, Bestrane, Blanchardb, Bobo192, BradleyEE, Businessdr, Buzybeez, Cassidyjan, Craigb81, Crasshopper, Cristian80202, Cybercobra, D9david, DARTH SIDIOUS 2, DVdm, David Gerard, Dbc55, Deanbsorensen, Dominikras, Egfrank, Elonka, Espoo, Ethitter, Expertz123, FetchcommsAWB, Filmluv, Freek Verkerk, Gilliam, Gstaubus, Hede2000, Hulagutten, Jasper Chua, Jmcc150, JohnLDaly, Joseluisfb, Jt, Kornicki, Kuru, Lincs geezer, Meyerkl, Michael Hardy, Middayexpress, Mohammedhmr, Mydogategodshat, Natsutaka, Nbarth, Nutcracker, Oberiko, PCSConsulting, PrashPedia, RJBurkhart, Radagast83, Rekjos, Renata3, Rhobite, Rmhermen, Ronz, Saint.

Leonard, Sbullman, ScottyBerg, Seb35, Shell Kinney, Stathisgould, Stefano85, SteinbDJ, Stephenpace, Stumps, SueHay, TFOWR, TRIKER1, Tarheel95, Thaisk, The Parting Glass, TheParanoidOne, Timo Honkasalo, Toastcard, Unruh99, Uttam64, Valor, Wilt, Wireless friend, Wpktsfs, 205 anonymous edits Activity-based management  Source: en.wikipedia.org/w/index.php?oldid=413447471  Contributors: Albedo, De5thWavE, Fabrictramp, KHenry, Melaen, Radagast83, S3000, SimonP, SueHay, Uttam64, Wissons, 6 anonymous edits Average cost method  Source: en.wikipedia.org/w/index.php?oldid=426553825  Contributors: Andystwong, Welsh, Woohookitty, 1 anonymous edits Average per-bit delivery cost  Source: en.wikipedia.org/w/index.php?oldid=408465231  Contributors: Bwoodcock, Chrylis, LindaWarheads, Mauls, O keyes, Quatloo, Velella, What123, Wknight94, 1 anonymous edits Backflush accounting  Source: en.wikipedia.org/w/index.php?oldid=415721612  Contributors: Chessy999, Chrisch, Fabrictramp, Joedoedoe, LilHelpa, Piano non troppo, Pnm, RJFJR, Runak, Waqargoodguy, 3 anonymous edits Break-even  Source: en.wikipedia.org/w/index.php?oldid=421130421  Contributors: Andy Dingley, Cbintern, Erianna, Karimi cae, Logan, Markleung, Mikael Häggström, Rehman, Santryl, Siwulek, 15 anonymous edits Break-even (economics)  Source: en.wikipedia.org/w/index.php?oldid=423056040  Contributors: ABF, Andy, Andy Dingley, Andycjp, Arancaytar, Art Carlson, Atlant, Atlantia, Bcnviajero, Benauld345, Blue Tie, Bluemoose, Bobman999, Chamal N, Chendy, Craw-daddy, Culmensis, David Latapie, DeadEyeArrow, Dmadruga, Dondegroovily, Dysprosia, Edward, Fischej, Ginger Warrior, Glane23, Happysailor, Headbomb, Hennessey, Patrick, Hu12, Hypopotamus, Iceberg3k, Idont Havaname, Iridescent, JIP, John Quiggin, KGasso, Kuru, Lantonov, Lhademmor, Madhero88, Malcolm Farmer, Marcika, Miaow Miaow, Mikael Häggström, Missing Ace, Mk aldatym, Mohammedshamshad, Mummar, Nagy, NathanHurst, Nay Min Thu, Nbarth, Nmerkner, PanicSleep, Pgreenfinch, PhilKnight, Piano non troppo, Shai vyakarnam, Singularity42, SpaceFlight89, The month ends, Tide rolls, Toastcard, Trialbikemanwill, Versageek, WissensDürster, Yohan euan o4, ?????? ???????, 149 anonymous edits Breakage  Source: en.wikipedia.org/w/index.php?oldid=412100788  Contributors: 4279o, A soggy waffle, Chrispounds, David Levy, Eekerz, Elonka, FisherQueen, Gypsydoctor, J04n, Mattisse, Octopus-Hands, Phleg, Seattlenow, Silver442n, 7 anonymous edits Bridge Life Cycle Cost Analysis  Source: en.wikipedia.org/w/index.php?oldid=414472316  Contributors: CHARLESbRUNELLE, Carlossuarez46, Jared81875, Linmhall, Menggang Huang, Pol098, RJFJR, Sam, StaticGull, 2 anonymous edits Cash and cash equivalents  Source: en.wikipedia.org/w/index.php?oldid=412936140  Contributors: Anna Frodesiak, BBODO, Funandtrvl, Leszek Ja?czuk, Mperry129, NeonMerlin, Prodigy05, Rjwilmsi, Samimuaz, Segv11, Severo, Sriki19, SueHay, Uncle G, 12 anonymous edits Chartered Cost Accountant  Source: en.wikipedia.org/w/index.php?oldid=375132650  Contributors: Arcticdawg, BD2412, Chowbok, Crystallina, Drbreznjev, Globalprofessor, Lewislams, 3 anonymous edits Constraints accounting  Source: en.wikipedia.org/w/index.php?oldid=364574987  Contributors: EagleFan, Ironwolf, Mkoval, 2 anonymous edits Construction accounting  Source: en.wikipedia.org/w/index.php?oldid=415832032  Contributors: Coccyx Bloccyx, Daniel buchanan, Doncram, GTBacchus, Jengod, Porchcrop, SirIsaacBrock, SueHay, Wforehand, 5 anonymous edits Contribution margin  Source: en.wikipedia.org/w/index.php?oldid=419639659  Contributors: Alfonso13, AnesthesiaBusiness, Arthena, Charles Matthews, Chowbok, Culmensis, DeadEyeArrow, Galactor213, Gprince007, Grunty Thraveswain, Ismaelmansieh, Jagielka, Jccann, JohnCD, Kuru, LeeHunter, MarceloB, Mufka, Nbarth, Octopus-Hands, Omerzu, Ormanagement, Pjetter, RJFJR, Sganslandt, Signalhead, Tpb, Waffleriot, 44 anonymous edits Corporate travel management  Source: en.wikipedia.org/w/index.php?oldid=408945599  Contributors: Ajgw-nyc, Beta16, EagleFan, EnOreg, Funandtrvl, Jackelfive, Malcolma, Penbat, R’n’B, RHaworth, Vicky Ng, 5 anonymous edits Cost centre (business)  Source: en.wikipedia.org/w/index.php?oldid=422268306  Contributors: Angr, Ausref, Ayager, Bbanakar, Emilonlinester, Fsiler, Fæ, Gary King, GregorB, Harthacnut, Irodort, Jag123, Josh Parris, Justforasecond, Mnmngb, Octopus-Hands, Plp, Reltih the Wej, Remuel, Renata3, ShaneKing, Shorne, SirIsaacBrock, Slowking Man, TheParanoidOne, Tide rolls, Toastcard, Verne Equinox, What123, Wongm, Zzuuzz, 37 anonymous edits Cost driver  Source: en.wikipedia.org/w/index.php?oldid=404255868  Contributors: Ahoerstemeier, Angr, Courcelles, DixonD, Elonka, Fayenatic london, Harald Haugland, Leo Lazauskas, Stefano85, Tubeyes, Uttam64, 11 anonymous edits Cost externalizing  Source: en.wikipedia.org/w/index.php?oldid=407177527  Contributors: Aeusoes1, AniRaptor2001, Busy Stubber, Emana, John Quiggin, Khatru2, Robofish, 12 anonymous edits Cost-Volume-Profit Analysis  Source: en.wikipedia.org/w/index.php?oldid=413077939  Contributors: Astronaut, CastAStone, Comp25, DARTH SIDIOUS 2, Daviessimo, Gemms1985, GregorB, Kuru, Nbarth, RudolfSimon, Toastcard, 18 anonymous edits Customer profitability  Source: en.wikipedia.org/w/index.php?oldid=344605165  Contributors: J04n, Kuru, Leolaursen, Whaley51, 9 anonymous edits 232 Article Sources and Contributors Differences between managerial accounting and financial accounting  Source: en.wikipedia.org/w/index.php?oldid=418110695  Contributors: Anas sajid, Ariedartin, Brest, Ched Davis, DARTH SIDIOUS 2, Easternfinance, Ebyabe, Fabrictramp, Funandtrvl, Funnyfarmofdoom, IGeMiNix, Imikool2005, JamesBWatson, ManiacK, Manuelt15, Marek69, Mike Rosoft, Minutiaman, Modelwatcher, Orderinchaos, Pakaran, Philip Trueman, PianoKeys, Punit9july, Radagast83, Sailr one, Samw, SeventyThree, Signor Eclectic, Squidlet31, TYelliot, The Hybrid, The Thing That Should Not Be, Tommy2010, Unioneagle, Utcursch, Vancouver Outlaw, Vidario, William Avery, 44 anonymous edits Direct material price variance  Source: en.wikipedia.org/w/index.php?oldid=332170688  Contributors: 0.39, Everyking, Fox, Pietdesomere, 3 anonymous edits Direct material total variance  Source: en.wikipedia.org/w/index.php?oldid=340515249  Contributors: 0.39, Fox, Pietdesomere, Skapur, Ssomchit, 2 anonymous edits Direct material usage variance  Source: en.wikipedia.org/w/index.php?oldid=349977213  Contributors: 0.39, Daviessimo, Everyking, Fox, Mrikey, Pietdesomere, Wmahan, 4 anonymous edits Double counting (accounting)  Source: en.wikipedia.org/w/index.php?oldid=425091816  Contributors: Dominus, Ihucker, Jamoche, John Quiggin, Jurriaan, MisterHand, Quackslikeaduck, Stebulus, What123, Zach Biesanz, 3 anonymous edits Dual overhead rate  Source: en.wikipedia.org/w/index.php?oldid=420471150  Contributors: GoingBatty, Jac16888, Katharineamy, Malcolma, Matt19593, Sopher99 Entity-Level Controls  Source: en.wikipedia.org/w/index.php?oldid=396698759  Contributors: Crackthewhip775, DGG, Drilnoth, Fubarsamse, Green Squares, R’n’B, ? Equivalent annual cost  Source: en.wikipedia.org/w/index.php?oldid=424878984  Contributors: Aelindor, Aresch, Bhoola Pakistani, Gaius Cornelius, Iridescent, Jameswilson, Joborrett, John Quiggin, MapleTree, Michael Slone, MrOllie, Reinoutr, Smallbones, Ytuogourftdy, 41 anonymous edits Extended cost  Source: en.wikipedia.org/w/index.php?oldid=337649740  Contributors: Booyabazooka, CHRISHORNUNG, SirIsaacBrock, TWCarlson, Wmahan, 1 anonymous edits Factory overhead  Source: en.wikipedia.org/w/index.php?oldid=409402863  Contributors: Chessy999, Deggertsen, Fabrictramp, Patar knight, Yiosie2356, 4 anonymous edits Finished good  Source: en.wikipedia.org/w/index.php?oldid=354834740  Contributors: Fredsmith2, Gonzonoir, Headphonos, Mlaffs, Queenie Wandy, Redvers, Wayiran, What123, 16 anonymous edits Fixed assets management  Source: en.wikipedia.org/w/index.php?oldid=415766544  Contributors: Abune, Asocall, Berek, Consultebs, Craigwb, Dawynn, Efastie, JLaTondre, Jaydee575, Jehochman, Karsten11, Kuru, Nairn1983, Ncancelliere, Pgunnels, RedmoonSRQ, Rick1030c, Simon123, SirIsaacBrock, Slysplace, Sned100, Stephenb, TEMOrg, YouAndMeBabyAintNothingButCamels, 31 anonymous edits Fixed cost  Source: en.wikipedia.org/w/index.php?oldid=423045562  Contributors: (jarbarf), Adrian.benko, Alfonso13, Amin Hashem, Artichokedance, Avoid the noise, AxelBoldt, Bluerasberry, Brasto, Cmcnicoll, Cometstyles, Deepstop, Difu Wu, Dreadstar, Dreispt, Duoduoduo, Farras Octara, Fireswordfight, Firsfron, Gary King, Goodralph, Gregalton, Hanxu9, Hu12, Isnow, Jgard5000, Jimar, John Quiggin, JohnnyB256, Jojhutton, Kappa, Kingturtle, Kirrages, Kuru, Lance6968, Longhair, Mange01, Marek69, Nbarth, Nz Deena, Oudmatie, Poli08, RJFJR, Raineyed, Renata3, Rettetast, Rhobite, SU Linguist, Shimgray, SiobhanHansa, SirIsaacBrock, Smalljim, Smallman12q, Tcncv, Tend birds, TheParanoidOne, TheoClarke, Trevithj, Unendingfear, Versageek, Versus22, What123, Zavyalova, Zoop, 112 anonymous edits Full cost accounting  Source: en.wikipedia.org/w/index.php?oldid=416769565  Contributors: Abeg92, Anthere, CanisRufus, Cyan, DavidLevinson, Denis, Dustimagic, Earth, ErikHaugen, Gabbe, J04n, Jmlk17, JohnOwens, Joseph Solis in Australia, Levineps, Mindmatrix, Mr3641, Nakon, Nick Number, OceanKiwi, Ravidreams, Robtrob, Shoefly, SirIsaacBrock, Sirtin, Sunray, The Anome, TillBachmann, Tommy2010, Vortexrealm, Waveguy, Wavelength, Waxlabltabler, Woohookitty, 48 anonymous edits Grenzplankostenrechnung  Source: en.wikipedia.org/w/index.php?oldid=424184195  Contributors: Aldo samulo, Fayenatic london, GregorB, Jaksmata, Jerzy, LilHelpa, Rca institute, Rjwilmsi, 6 anonymous edits Hedge accounting  Source: en.wikipedia.org/w/index.php?oldid=423671379  Contributors: Andystwong, Avalon, Bwpach, Dr Gangrene, Fabrictramp, Geitost, J04n, Mcleana, Movementarian, R’n’B, Wynandbez, 15 anonymous edits Holding cost  Source: en.wikipedia.org/w/index.php?oldid=414219548  Contributors: Bryan Derksen, DavidWBrooks, Ironwolf, Jeffussing, John Quiggin, Loren.wilton, MapleTree, Niteowlneils, Tabletop, 9 anonymous edits Indirect costs  Source: en.wikipedia.org/w/index.php?oldid=427009119  Contributors: Brasto, Favonian, Hflora, IceUnshattered, Malcolma, Micru, Nbarth, Panoptical, Quackslikeaduck, Severo, TimVickers, Utcursch, 17 anonymous edits Inventory turnover  Source: en.wikipedia.org/w/index.php?oldid=426028252  Contributors: Ashitagaarusa, David Chouinard, Ettrig, Hockenmaier, Johnnyzap, Jose77, Jredmond, Magioladitis, Melvinmarte, Michael Devore, NeonMerlin, Octopus-Hands, RJN, Robertlo9, Sean Antrim, Shawnc, Shiptip, Shyam, SimonD, Sir192, Suffusion of Yellow, Tarheelfinance, Vermorel, 51 anonymous edits Inventory valuation  Source: en.wikipedia.org/w/index.php?oldid=426057484  Contributors: Alfonso13, Anna, Bvlax2005, Download, Hermandr, Kuru, LilHelpa, Michal Nebyla, Oroso, RuthlessOne, SiobhanHansa, Skysmith, Xperlandro, 10 anonymous edits Invested Capital  Source: en.wikipedia.org/w/index.php?oldid=425589522  Contributors: Fabrictramp, First Harmonic, Gogarburn, Mankash, Pearle, PianoKeys, Salad Days, Seanrcollins, Severo, 16 anonymous edits Investment center  Source: en.wikipedia.org/w/index.php?oldid=392182358  Contributors: Bearcat, Dreispt, Fsiler, Gary King, GregorB, Kuru, Lightdarkness, Malcolma, Mnmngb, Nick UA, Toastcard, Xhin, 5 anonymous edits Job costing  Source: en.wikipedia.org/w/index.php?oldid=424655407  Contributors: Brenont, Fuhghettaboutit, Kuru, MRME4, Materialscientist, TastyPoutine, The Telephone, Tide rolls, Toastcard, 38 anonymous edits LIFO (computing)  Source: en.wikipedia.org/w/index.php?oldid=417205225  Contributors: Americanhero, Axem Titanium, Bovineone, BowToChris, Calliopejen1, Ccalvin, Cricketgirl, David Eppstein, Eao, Ericdahl, Fabartus, Far Beyond, Husond, Jonmjackson2, MRFraga, Manassehkatz, Melcombe, Michael Devore, Michael Hardy, Miserlou, Nthomas, Oleg Alexandrov, Pnm, R!SC, Rjwilmsi, Sergris, Styrofoam1994, Svick, TuukkaH, Uni”, Vocaro, Wolkykim, Zzuuzz, 31 anonymous edits Management control system  Source: en.wikipedia.org/w/index.php?oldid=421133173  Contributors: Alsoam, Bongomatic, Ckatz, Darth Panda, DoriSmith, Edward, Effy512, Hjstern, IRP, J.delanoy, Logan, Mbr1991, Nono64, Pndt, RHaworth, RayAYang, Tyler, 13 anonymous edits Net present value  Source: en.wikipedia.org/w/index.php?oldid=425358694  Contributors: AdamNealis, Agbr, Ahoerstemeier, Altenmann, AlterFritz, Andy, Appraiser, Arichnad, Arishth, Badgernet, Bcrounse, BenFrantzDale, Bfinn, Bhoola Pakistani, Can’t sleep, clown will eat me, Capricorn42, Cedric dlb, Chakreshsinghai, Cheese Sandwich, Chris the speller, Chrisch, Cibergili, Credema, Cs419 hewe, D3j4vu, DRogers, Daniel.gruno, Ddr, Diana.chripczuk, Dinhtuydzao, Djstreet, Docu, Doorjam, Ehrenkater, Ejjazaccountant, Erichiggs, Ertyqway, Euryalus, Ewiger Besserwisser, EyeSerene, Fahad79, Fannemel, Farklethehippo, Feco, Fildon, Flowanda, Froid, Fsiler, Gabridelca, Garzo, Gaz Man, Ginsengbomb, Gregalton, Greudin, Grieger, Grochim, Guoguo12, Gurch, Guy M, HelpSign, Here.it.comes.again, HolyT, Hu12, Hyteqsystems, IRP, Ixfd64, JHP, JamesBWatson, Jaredehansen, Javincy, Jerryseinfeld, Jgswikiname, Jhwheuer, Jic, Jmkim dot com, JohnDoe0007, Jose77, Jovianeye, Jusdafax, KelleyCook, Kenckar, Kingpin13, Kinzlp, Kku, Kopaka649, Kruglick, Kuru, Lamro, Laptop.graham, Les boys, Loren.wilton, Mareino, Mark, Megalodon99, Metagraph, Michael Hardy, Mild Bill Hiccup, Mindmatrix, MrOllie, MustangAficionado, Nbarth, Nickwilliams1975, Nirvana2013, Notinasnaid, Oxymoron83, Patrick, Pearle, Philip Trueman, Pleasantville, ProductBox, Retail Investor, Rich Farmbrough, Rjwilmsi, Sam mishra, Schnell, Seaphoto, Sheitan, Simoes, Skysmith, Smallbones, SmilingBoy, Solarapex, Stathisgould, Statisticsblog, Stewartjohnson, SueHay, Swanseaeu1, TNorthcutt, Terjepetersen, Tgeller, The Aviv, The Thing That Should Not Be, Thincat, Thomas Larsen, Timo Honkasalo, Tiredofscams, Tobacman, Torch-r, Trainso, Urbanrenewal, Voidxor, Vssun, Wickethewok, Wmahan, Wohingenau, Xiaopo, YoavD, Zaphodtx, Zeiden, 394 anonymous edits Notional profit  Source: en.wikipedia.org/w/index.php?oldid=319304822  Contributors: H8erade, MuffledThud, Shiju.johns Operating cash flow  Source: en.wikipedia.org/w/index.php?oldid=407057956  Contributors: Armcharles, Cavrdg, Ceyockey, Ctashian, DUBOIS DENIS, DocendoDiscimus, Gary King, Grafen, Green Squares, Hebrides, Kneel17, Martin.kariuki, PaulHanson, RichardVeryard, Shawnc, Shyam, SirIsaacBrock, SueHay, Titocosta, 25 anonymous edits Operating leverage  Source: en.wikipedia.org/w/index.php?oldid=415036342  Contributors: Brodger3, Chhajjusandeep, Foggy Morning, Jerryseinfeld, Md7t, Nbarth, Neilsshah, Razie, RazvanCojocaru, Sandip2k1in, Shanes, SirIsaacBrock, 31 anonymous edits — Article Sources and Contributors Social cost  Source: en.wikipedia.org/w/index.php?oldid=392935909  Contributors: Andycjp, Asocall, Cretog8, Daniel5127, Darth Panda, December21st2012Freak, Download, Drseudo, Dudboi, Earth, Edward, Filiocht, Gadfium, Geongcalhoun, Gofigure, Grafen, Hauser, Imaninjapirate, ImperfectlyInformed, Jadelane, Jdevine, Jon513, Lowellian, Marcelobbribeiro, Maurreen, Meelar, Modulatum, Mydogategodshat, Nervexmachina, Papalagi, Symplectic Map, Tannin, Vikte, White Shadows, Wykypydya, 51 anonymous edits Spare part  Source: en.wikipedia.org/w/index.php?oldid=411393077  Contributors: Anthony Appleyard, Iridescent, Jlhcpa, Mild Bill Hiccup, Omar35880, Propaniac, Rpyle731, 42 anonymous edits Spare parts management  Source: en.wikipedia.org/w/index.php?oldid=413152718  Contributors: DreaSpaz, DudeFromWork, Fortdj33, Hellbus, Knepflerle, Marley katie, Mustafa khayam, Omar35880, Robina Fox, Ronz, Toddler3, Vegaswikian, Wikited, 16 anonymous edits Strategic misrepresentation  Source: en.wikipedia.org/w/index.php?oldid=394771982  Contributors: Bayle Shanks, Cheapskate08, Dpr, Eyreland, J Milburn, JohnnyRuin, Lamro, Pilgaard, Robofish, Shalom Yechiel, Snooter05, Urbanette, 3 anonymous edits Sunk costs  Source: en.wikipedia.org/w/index.php?oldid=424418743  Contributors: Aaron Kauppi, Ahoerstemeier, Aldie, Alec.brady, Andycjp, Angela, Anthony, Ashanda, Binksternet, BjKa, Brayatan, Brian Sayrs, Chewymouse, Cretog8, DRGrim, Damian Yerrick, Darthjarek, Davies69, Dcoetzee, Dilane, Dissident, Droll, Dustmachine, Dylan Lake, Evercat, Ewlyahoocom, Extransit, Feco, Financialmodel, Foggy Morning, Franz D’Amato, Gaurav.malhotra1986, Geppy, Gregalton, Grick, Gubo, Gwern, Hairy Dude, HeliosphereLander, Hu, IW.HG, Ihcoyc, Ixfd64, J.delanoy, Jayjg, Jeff Muscato, Jesg, Jgard5000, Johnor, Josh Parris, JureLc, Jwillbur, Karada, Kbh3rd, Keithlard, Kwertii, Kwhitten, LachlanA, Lambiam, Lamro, Leftyvslefty, Liface, Lombar2, Luigibob, Maurreen, Meisterkoch, Mgpalmer2123, Mgw, Michael Snow, Mitch Ames, Mrcheng, Mullibok, Musiphil, Mwlin1, Mydogategodshat, NakedCelt, Neil916, Noah Salzman, Ntsimp, Ollj, PDKaplan, Patrick, Pearle, Pgreenfinch, PhilKnight, PokitJaxx, Pyb, RJFJR, Radagast83, Ravingcow, Rawiloafer, Rbethune, Rebel, Rich Farmbrough, Rjwilmsi, RobertG, Ronark, Rossami, Ryguasu, Scwlong, Sergiodf, Sicherlich, SimonP, Sk19842, Smockroker, Snigbrook, Ssault, SueHay, Sunk Cost, Synchronism, Taak, Tainter, Takayuki I, Techdawg667, Thatpacokid, The Anome, Tobias Conradi, Traal, Tzartzam, VMite, Voyevoda, Vroo, Wavelength, Wik, Wolfkeeper, Wonglong, Xiphoris, Xxovercastxx, Zalgo, 122 anonymous edits Total cost  Source: en.wikipedia.org/w/index.php?oldid=426459271  Contributors: Access Denied, Cmcnicoll, Duoduoduo, Dupz, EPO, EastTN, Flovalflyer, Gatherton, Hi.ro, How do I ate corm, Hu12, IGeMiNix, Ibn alsham, Jarry1250, Jgard5000, Jimar, MADgenius, Nbarth, Neo232, Noyder, Philg88, Pjetter, RJFJR, UBeR, UnitsHover, 31 anonymous edits Total cost of acquisition  Source: en.wikipedia.org/w/index.php?oldid=415143591  Contributors: Bearcat, RadioFan, Rcollman, 3 anonymous edits Total cost of ownership  Source: en.wikipedia.org/w/index.php?oldid=426324951  Contributors: Acc4sid, Aixroot, Android Mouse, Arthena, Arundel77, Awis, B Fizz, BBCWatcher, Bender235, Bob A, CIOGuru, CapitalR, Chachi32, Ckraju, DH85868993, David Shay, Deeb, Dendlai, ENeville, FrankTobia, Ft1, Fubar Obfusco, Hilel14, J04n, Jake Nelson, Jaredroberts, Jdfellows, Kelly Martin, Kozuch, Levineps, Mariordo, Mattisse, Mayfly may fly, Mellery, Michael Hardy, Nephron, OS2Warp, Ojigiri, Oleg Alexandrov, Omphaloscope, Pne, Quadra23, RJBurkhart, Radagast83, Rcollman, Ronz, S.K., SJP, Saibo, SirIsaacBrock, Suegerman, Thorpe, Vaquerito, Zaf, Zondor, 110 anonymous edits Transaction cost  Source: en.wikipedia.org/w/index.php?oldid=424644894  Contributors: Alan Liefting, Alberrosidus, Alfpooh, Andreasmperu, Andrewpmk, Anthares, Arnyg1, Asocall, Babbage, Brichard37, Can’t sleep, clown will eat me, Chuunen Baka, Ckatz, Cohesion, DanMS, Dany4762, David Eppstein, David0811, Dejitaru, Derek Ross, Deville, Economo, Eddidaz, FlyHigh, Forwardmeasure, Fvasconcellos, Gnomeliberation front, Gregalton, Grick, Grochim, Gronky, Jakohn, Jeisenberg, Jimpoz, Jkeene, Joel Kincaid, John Quiggin, John254, Kai a simon, Kbdank71, Levineps, MarceloB, Mattinbgn, Maurreen, Mgcsinc, Michael Slone, MrOllie, Nabeth, Nickg, Northernhenge, Noyder, Omegatron, Patrick, Postdlf, Rd232, Rich Farmbrough, Richardhenricks, Rinconsoleao, Rl, RobDe68, Ryguasu, Slakr, Spike Wilbury, Struway, Theda, Thomasmeeks, TittoAssini, Tlim7882, Tmh, Voyevoda, Wikid77, Wingchi, YouAndMeBabyAintNothingButCamels, ????, 94 anonymous edits Value and Capital  Source: en.wikipedia.org/w/index.php?oldid=383844175  Contributors: Canley, CharlotteWebb, Grafen, Iridescent, Pkearney, Supertouch, Thomasmeeks, 2 anonymous edits IT service management  Source: en.wikipedia.org/w/index.php?oldid=427132840  Contributors: Abrahami, AbsolutDan, AndySonden, Ash, AtTal, Awotter, AzaToth, Beland, Bizservice, Black Kite, Blehfu, Blkrockin, Brads98, Brianj hill, Canton Viaduct, Charles T.

Betz, Chicagocos, ChristianBk, Christiansarkar, Claudio.risco, Codevest, Corpx, Danialshazly, Darp-a-parp, Davidoff, Davidpsalt, Diannaa, Dicklyon, ESkog, Emba7 EilertE, Floydpiedad, Fox, Gadget850, Garion96, Gerry.avilez, Godfreyk, Haakon, IDefx, ITServiceGuy, Icairns, IvanLanin, Ivormacfarlane, J.delanoy, JoeyDay, JonHarder, Jorrit, Jpabellon, Jpbowen, Jvlock, Kkm010, Korg, Kuru, Lavinci, Len Hendershott, Lpgeffen, Mackensen, Mbookworm, Mcicogni, Mcsboulder, Mdd, Mgillett, MikeDogma, Mild Bill Hiccup, MrOllie, Nasnema, Ncw0617, Neelttpl, Nono64, Ohnoitsjamie, Olevy, PhilipR, Pukerua, RHaworth, Raysonho, Rixmith, Robertmcneill, RoySmith, Runningonbrains, Sepersann, Servicemanagement101, Sgalup, Smiteri, Stephen, Storace, StuffOfInterest, Ta bu shi da yu, Tangotango, TastyPoutine, Technobadger, TheProject, Tjarrett, Tsiaojian lee, Tthheeppaarrttyy, Veinor, Vsevolod4, Wangfat, Webmasterwales, WeisheitSuchen, Xansmit, Xsmith, Yone Fernandes, 165 anonymous edits 236 Image Sources, Licenses and Contributors 237 Image Sources, Licenses and Contributors Image:2005ICT.PNG  Source: en.wikipedia.org/w/index.php?title=File:2005ICT.PNG  License: Public Domain  Contributors: Mdd, Shushruth, 1 anonymous edits Image:Wearer of an ITIL Foundation Certificate pin.jpg  Source: en.wikipedia.org/w/index.php?title=File:Wearer_of_an_ITIL_Foundation_Certificate_pin.jpg  License: Creative Commons Attribution-Sharealike 2.5  Contributors: User:IIVQ Image:OpsMgr2007R2Console.png  Source: en.wikipedia.org/w/index.php?title=File:OpsMgr2007R2Console.png  License: unknown  Contributors: User:Pavleck Image:CVP-TC-Sales-PL-BEP.svg  Source: en.wikipedia.org/w/index.php?title=File:CVP-TC-Sales-PL-BEP.svg  License: Public Domain  Contributors: User:Nbarth Image:CVP-FC-Contrib-PL-BEP.svg  Source: en.wikipedia.org/w/index.php?title=File:CVP-FC-Contrib-PL-BEP.svg  License: Public Domain  Contributors: User:Nbarth Image:breakeven small.png  Source: 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en.wikipedia.org/w/index.php?title=File:CVP-FC-Contrib-PL.svg  License: Public Domain  Contributors: User:Nbarth File:CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg  Source: en.wikipedia.org/w/index.php?title=File:CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg  License: Public Domain  Contributors: User:Nbarth Image:CVP-TC-FC-VC.svg  Source: en.wikipedia.org/w/index.php?title=File:CVP-TC-FC-VC.svg  License: Public Domain  Contributors: User:Nbarth Image:GPK Marginal Costing Structure Flow v4.jpg  Source: en.wikipedia.org/w/index.php?title=File:GPK_Marginal_Costing_Structure_Flow_v4.jpg  License: Creative Commons Attribution-Sharealike 3.0  Contributors: User:B england Image:Stack.png  Source: en.wikipedia.org/w/index.php?title=File:Stack.png  License: GNU Free Documentation License  Contributors: Noldoaran, Stormie Image:Management_Control_Systems_as_an_interdisciplinary_subject.jpg  Source: en.wikipedia.org/w/index.php?title=File:Management_Control_Systems_as_an_interdisciplinary_subject.jpg  License: Public Domain  Contributors: User:Mbr1991 File:DiscreteCF.jpg  Source: en.wikipedia.org/w/index.php?title=File:DiscreteCF.jpg  License: Public Domain  Contributors: Grochim, Kenckar, Yoshi122 File:cumCF.jpg  Source: en.wikipedia.org/w/index.php?title=File:CumCF.jpg  License: Public Domain  Contributors: Grochim, Kenckar, Yoshi122 File:PredeterminedOverheadRate.jpg  Source: en.wikipedia.org/w/index.php?title=File:PredeterminedOverheadRate.jpg  License: Public Domain  Contributors: User:Deggertsen Image:ROSAlogo.jpg  Source: en.wikipedia.org/w/index.php?title=File:ROSAlogo.jpg  License: Creative Commons Attribution-Sharealike 3.0  Contributors: User:B england Image:ROSAfront.jpg  Source: en.wikipedia.org/w/index.php?title=File:ROSAfront.jpg  License: unknown  Contributors: User:B england Image:Costing Continuum Maturity Model.jpg  Source: 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Gracia Fajardo, escudo de Manual de Imagen Institucional de la Administración General del Estado File:Flag of Italy.svg  Source: en.wikipedia.org/w/index.php?title=File:Flag_of_Italy.svg  License: Public Domain  Contributors: see below File:Isoquant_isocost_graph.gif  Source: en.wikipedia.org/w/index.php?title=File:Isoquant_isocost_graph.gif  License: Public Domain  Contributors: FrozenMan File:Costcurve – Marginal Cost 2.svg  Source: en.wikipedia.org/w/index.php?title=File:Costcurve_-_Marginal_Cost_2.svg  License: Creative Commons Attribution-Sharealike 3.0  Contributors: User:Jarry1250 Image:NegativeExt.svg  Source: en.wikipedia.org/w/index.php?title=File:NegativeExt.svg  License: unknown  Contributors: User:Stannered Image:PositiveExt.svg  Source: en.wikipedia.org/w/index.php?title=File:PositiveExt.svg  License: GNU Free Documentation License  Contributors: User:Stannered Image:Sasol Tanker.jpg  Source: en.wikipedia.org/w/index.php?title=File:Sasol_Tanker.jpg  License: Creative Commons Zero  Contributors: User:The X Fly Image:Social cost with tax.svg  Source: en.wikipedia.org/w/index.php?title=File:Social_cost_with_tax.svg  License: Public Domain  Contributors: User:Jon513 File:Kostukurba 01-en.svg  Source: en.wikipedia.org/w/index.php?title=File:Kostukurba_01-en.svg  License: Creative Commons Attribution-Sharealike 3.0  Contributors: User:Jarry1250, User:Joxemai4, User:Sémhur Image:Market-Hierarchy-Model.png  Source: en.wikipedia.org/w/index.php?title=File:Market-Hierarchy-Model.png  License: Creative Commons Attribution 3.0  Contributors: Achim Grochowski License 238 License Creative Commons Attribution-Share Alike 3.0 Unported http:/ / creativecommons.org/ licenses/ by-sa/ 3. 0/

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