CIO应该利用的财务资源(pdf 28页)(英文)

One of the least understood aspects of managing an IT department is financial
management. Financial management is the sound stewardship of the monetary resources of
the organization. It supports the organization in planning and executing its business strategy
and requires a consistent application throughout the organization to achieve maximum
efficiency and minimum conflict. Therefore, understanding the economics of the
organization in general and Information Technology is a major step toward developing
sound financial strategies to accommodate technological advancement.
Within IT, financial management is visible in three main functions: budgeting, costing and
charging.
Budgeting is the process of predicting and controlling the spending of money. It consists of
a periodic negotiation cycle to set budgets (usually annual) and the day-to-day monitoring
of the current budgets.
Costing is the set of processes
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