An ABC-Based Approach for Operational Business-ICT Alignment

Authors

Guido Dedene, Catholic University of LeuvenFollow
Stijn Viaene, Catholoc University of LeuvenFollow
Bjorn Cumps, Catholic University of LeuvenFollow
Manu de Backer, Catholic University of LeuvenFollow

Affiliated Organization

University of Amsterdam, Netherlands

Abstract

This paper focuses on Business-ICT Alignment at the operations level by means of anActivity-Based Costing approach. The Service and Technology Operations are defined as cost drivers forthe Business and Service Activities by using analytical production functions (so-called profiles). It isexplained how Service Level Agreements are the boundary conditions for determining these profiles.Managing the profiles ensures operational Business-ICT Alignment, especially for Capacity Planningand Cost Management and comparative Total Cost of Ownership evaluation purposes. Two Case Studiesillustrate the methodology.

Volume

4

Issue

19

Recommended Citation

Dedene, Guido; Viaene, Stijn; Cumps, Bjorn; and Backer, Manu de, " An ABC-Based Approach for Operational Business-ICT Alignment" (2008). All Sprouts Content. 75.
https://aisel.aisnet.org/sprouts_all/75