Sistemática para o Controle Gerencial dos Custos de Tecnologia da Informação Outros Idiomas

A Tecnologia da Informação (TI) se tornou um elemento chave para as organizações. Por essa razão, e devido à falta de uma metodologia estruturada para a implementação do chargeback de TI, o objetivo deste artigo é propor uma sistemática de custeio para a TI. Os objetos de custos são as unidades/produtos das empresas. A maior contribuição deste artigo está no estabelecimento de uma interface entre o ambiente de TI e as modernas técnicas de gestão de custos por meio da proposição de uma sistemática estruturada para o custeio dessa área. Os resultados de implementações são combinados e apresentados na forma de estudo de caso.
Citação ABNT:
ANDRIOTTI, R. F.; FILOMENA, T. P.; KLIEMANN NETO, F. J.; CAMPAGNOLO, R. R. A Cost Management System for Information Technology. BASE - Revista de Administração e Contabilidade da UNISINOS, v. 15, n. 4, p. 264-274, 2018.
Citação APA:
Andriotti, R. F., Filomena, T. P., Kliemann Neto, F. J., & Campagnolo, R. R. (2018). A Cost Management System for Information Technology. BASE - Revista de Administração e Contabilidade da UNISINOS, 15(4), 264-274.
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