Análise simplificada de custos de Tecnologia de Informação

• Main Authors: Herbert Kimura, Luiz Carlos Jacob Perera, Maria Thereza Pompa Antunes
• Format: Article
• Language: English
• Published: Universidade Federal do Ceará 2012-12-01
• Series: Contextus
• Subjects: Information technology; Activity-based costing; Cost management; Profit center; Control objectives; Tecnologia de informação; Custeio baseado em atividade; Gestão de custos; Centro de resultados; Objetivos de controle
• Online Access: http://www.contextus.ufc.br/index.php/contextus/article/view/497

Information Technology (IT) was one of the most dynamic areas of the 20th century and, in the beginning of this newmillennium, technology is strongly integrated in almost all aspects of our daily life. Large volumes of resources havebeen directed to IT areas, totaling, on average, about 40% of capital expenditures of a company. In this study, wediscuss a mechanism for IT cost management. In the proposed approach, the price of the services rendered by the ITdepartment involves a markup added to the cost, which is assessed based on activities. Once definite models of IT costmanagement do not exist yet, in this study, we bring to the debate a simplified approach that integrates a mechanismof financial control using costing concepts based on activities with the guidelines of technology management based onCobiT (Control Objectives for Information and Related Technology). To illustrate the proposed model, we conducted acase study of IT cost analysis of a higher education institution in Sao Paulo.