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

ID:
52578
Resumo:
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.
DOI:
10.4013/base.2018.154.02
Link Permanente:
http://www.spell.org.br/documentos/ver/52578/sistematica-para-o-controle-gerencial-dos-custos-de-tecnologia-da-informacao/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
Referências:
ADEOTI.; A.A.; VALVERDE.; R. (2014). Time-driven Activity-Based Cost-ing for the improvement of IT Service Operations. Interna-tional Journal of Business and Management.; 9(1), 109-128.

AGARWALA S.; ROUTRAY R.; UTTAMCHANDANI S. (2008). Char-geView: an integrated tool for implementing chargeback in IT systems. In: NOMS 2008 - 2008 IEEE Network Operations and Management Symposium.; Salvador.; 2008. Proceedings... Salvador.; IEEE. https://doi.org/10.1109/NOMS.2008.4575157

BAARS.; T.; KHADKA.; R; STEFANOV.; H.; JANSEN.; S.; BATENBRUG.; R.; VAN HEUSDEN.; E. (2014). Chargeback for cloud services. Future Generation Computer Systems.; 41:91-103. https://doi.org/10.1016/j.future.2014.08.002

BAYKASOGLU.; A.; KAPLANOGLU.; V. (2008). Application of activity-based costing to a land transportations company: A case study. International Journal of Production Economics.; 116(2), 308-324. https://doi.org/10.1016/j.ijpe.2008.08.049

BECKER.; J.; NIEHAVES.; B.; KRAUSE.; A. (2009). Shared Services Strategies and Their Determinants: A Multiple Case Study Analysis in the Public Sector. In: Americas Conference on Information Systems (AMCIS).; 15.; São Francisco.; 2009. Proceedings...

BILAL.; K.; MALIK.; S.U.R.; KHALID.; O.; HAMEED.; A.; ALVAREZ.; E.; WI-JAYSEKARA.; V.; IRFAN.; R.; SHRESTHA.; S.; DWIVEDY.; D.; ALI.; M; KHAN.; U.S.; ABBAS.; A.; JALIL.; N.; KHAN.; S.U. (2014). A tax-onomy and survey on Green Data Center Networks. Future Generation Computer Systems.; 36:189-208. https://doi.org/10.1016/j.future.2013.07.006

CHOI.; K.-H. (2015). Method for Calculation of Cloud Computing Serv-er Capacity. Advanced Science and Technology Letters.; 87:38-41. https://doi.org/10.14257/astl.2015.87.09

CHOU.; Y.; CHAUNG.; H.H.; SHAO.; B.B.M. (2014). The Impacts of in-formation technology on total factor productivity: A Look at Externalities and Innovations. International Journal of Pro-duction Economics.; 158(12), 290-299. https://doi.org/10.1016/j.ijpe.2014.08.003

COOPER.; R.; KAPLAN.; R.S. (1988). Measure Costs Right: Make the Right Decisions. Harvard Business Review.; 1(9-10), 96-103.

CUMMINGS., N. (2009). Managing Technology Costs. Government Finance Review.; 25(5), 34-38.

DEEMMERE.; N.; STOUTHUYSEN.; K.; ROODHOOFT.; F. (2009). Time-driv-en activity-based costing in an outpatient clinic environment: Development.; relevance and managerial impact. Health Policy.; 92(2-3), 296-304. https://doi.org/10.1016/j.healthpol.2009.05.003

DI GREGORIO.; L.T.; SOARES.; C.A.P. (2013). Comparison between the Mixed-Based Costing and the Activity-Based Costing Meth-ods in the Costing of Construction Projects. Journal of Cost Analysis and Parametrics.; 6(2), 77-95. https://doi.org/10.1080/1941658X.2013.843418

DOSHI.; B. KUMAR.; C.; PIYUSH.; P.; VUTUKURU.; M. (2015). WebQ: A Vir-tual Queue For Improving User Experience During Web Server Overload. In: International Symposium on Quality of Service (IWQoS).; 23.; Portland.; 2013. Proceedings...

DRURY.; D.H. (1997). Chargeback systems in client/server environments. Information & Management.; 32(4), 177-186. https://doi.org/10.1016/S0378-7206(97)00018-9

DUKARIC.; R.; JURIC.; M. (2013). Towards a unified taxonomy and ar-chitecture of cloud frameworks. Future Generation Computer Systems.; 29(5), 1196-1210. https://doi.org/10.1016/j.future.2012.09.006

EVERAERT.; P.; BRUGGEMAN.; W.; DE CREUS.; G. (2008). Sanac Inc.: From ABC to time-driven ABC (TDABC) – An institutional case. Journal of Accounting Education.; 26(3), 118-154. https://doi.org/10.1016/j.jaccedu.2008.03.001

FARR.; J.V.; FABER.; I.J.; GANGULY.; A.; MARTIN.; W.A.; LARSON.; S.L. (2015). Simulation-Based Costing for Early Phase Life Cycle Cost Analy-sis: Example Application to an Environmental Remediation Proj-ect. The Engineering Economist.; 61(3), 207-222.

FILOMENA.; T.P. ANZANELLO.; M.J.; KLIEMANN NETO.; F.J.; DUFFEY.; M.R.; CAMPOS-NANEZ.; E. (2011). Manufacturing feature-based cost management system: a Case Study in Brazil. Production Planning & Control.; 22(4), 414-425. https://doi.org/10.1080/09537287.2010.497505

FILOMENA.; T.P.; KLIEMANN NETO.; F.J.; DUFFEY.; M.R. (2009). Target costing operationalization during product development: Model and application. International Journal of Production Economics.; 118(2), 398-409. https://doi.org/10.1016/j.ijpe.2008.12.007

FRIEDMAN.; W.H.; GRAYSON.; M.M. 1996. Implementation Strategies for MIS Chargebacks. In: Americas Conference on Information Systems (AMCIS).; 2.; Louisiana.; p. 164.

GERLACH.; J.; NEUMANN.; B.; MOLDAUER.; E.; ARGO.; M.; FRISBY.; D. (2002). Determining the cost of IT services. Communications of the ACM.; 40(9), 61-67. https://doi.org/10.1145/567498.567500

GREGORIO.; J.; RUSSO.; G.; LAPÃO.; L.V. (2016). Pharmaceutical services cost analysis using time-driven activty-based costing: A con-tribution to improve community pharmacies’ management. Research in Social and Administrative Pharmacy.; 12(3), 475-485. https://doi.org/10.1016/j.sapharm.2015.08.004

HAMMADI.; A.; MHAMDI.; L. (2014). A survey on architectures and en-ergy efficiency in Data Center Networks. Computer Commu-nications.; 40(1), 1-21. https://doi.org/10.1016/j.comcom.2013.11.005

HOOZÉE.; S.; BRUGGEMAN.; W. (2010). Identifying operational im-provements during the design process of a time-driven ABC system: The role of collective worker participation and leader-ship style. Management Accounting Research.; 21(3), 185-198. https://doi.org/10.1016/j.mar.2010.01.003

KANT.; K.; WON.; Y. (1999). Server Capacity Planning for Web Traffic Workload. IEEE Transactions On Knowledge And Data Engi-neering.; 11(5), 731-747. https://doi.org/10.1109/69.806933

KAPLAN.; A.L.; AGARWAL.; N.; SETLUR.; N.P.; TAN.; H.J.; NIEDZWIECKI.; D.; MCLAUGHLIN.; N.; BURKE.; M.A.; STEINBERG.; K.; CHAMIE.; K.; SAIGAL.; C.S. (2014). Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC). Healthcare.; 3(1), 43-48 https://doi.org/10.1016/j.hjdsi.2014.09.007

KAPLAN.; R.; ANDERSON.; S. (2004). Time-Driven Activity-Based Cost-ing. Harvard Business Review.; 82(1), 131-138.

LANGMAAK.; S.; WISEALL.; S.; BRU.; C.; ADKINS.; R.; SCANLAN.; J.; SOBESTER.; A. (2013). An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component. International Journal of Production, Economics, 142(1), 74-88. https://doi.org/10.1016/j.ijpe.2012.09.020

LUZZINI, D.; LONGONI, A.; MORETTO, A.; CANIATO, F.; BRUN, A. 2013. Organizing IT purchases: Evidence from a global study. Jour-nal of Purchasing and Supply Management, 20(3), 143-155.

MCKINSEY. (2014). The enterprise IT infrastructure agenda for 2014. Available at: http://www.mckinsey.com/insights/busi-ness_technology/the_enterprise_it_infrastructure_agenda_ for_2014.

NACHTMANN, H.; AL-RIFAI, M. (2004). An application of activity based costing in the air conditioner manufacturing industry. The Engineering Economist, 49(3), 221-236. https://doi.org/10.1080/00137910490498933

NACHTMANN, H.; NEEDY, K.L. (2001). Fuzzy activity based costing: a methodology for handling uncertainty in activity based costing systems. The Engineering Economist, 45(4), 245-273. https://doi.org/10.1080/00137910108967577

NACHTMANN, H.; NEEDY, K.L. (2003). Methods for handling uncertainty in activity based costing systems. The Engineering Economist, 48(3), 259-282. https://doi.org/10.1080/00137910308965065

QIAN, L.; BEN-ARIEH, D. (2008). Parametric cos estimation based on activity-based costing: A case study for design and develop-ment of rotational parts. International Journal of Production Economics, 113(2), 805-818. https://doi.org/10.1016/j.ijpe.2007.08.010

SCHULZE, M.; SEURING, S.; EWERING, C. (2012). Applying activity-based costing in a supply chain environment. International Journal of Production Economics, 135(2), 716-725. https://doi.org/10.1016/j.ijpe.2011.10.005

SINGUEZA-GUZMAN, L.; AUQUILLA, A.; DEN ABBEELE, A.V.; CAT-TRYSSE, D. (2016). Using Time-Driven Activity-Based Costing to Identify Best Practices in Academic Libraries. The Journal of Academic Librarianship, 42(3), 232-246. https://doi.org/10.1016/j.acalib.2016.01.005

STOUTHUYSEN, K.; SWIGGERS, M.; REHEUL, A-M.; ROODHOOFT, F. (2010). Time-driven activity-based costing for a library acquisi-tion process: A case study in a Belgian University. Library Col-lections, Acquisitions, and Technical Services, 34(2-3), 83-91. https://doi.org/10.1080/14649055.2010.10766264

SUTHUMMANON, S.; RATANAMANEE, W.; BOONYANUWAT, N.; SARITPRIT, P. (2011). Applying Activity-Based Costing (ABC) to a Parawood Furniture Factory. The Engineering Economist, 56(1), 80-93. https://doi.org/10.1080/0013791X.2010.549936

VANDBERKEL, P.T.; MOAYED, S.Y. (2016). A general model to compute activity based waste disposal costs for health care products. The Engineering Economist, 62(2), 132-145.

VOGL, M. (2014). Hospital financing: Calculating inpatient capital costs in Germany with a comparative view on operating costs and the English costing scheme. Health Policy, 115(2-3), 141-151. https://doi.org/10.1016/j.healthpol.2014.01.013

YANG, C.-H.; LEE, K.-C.; CHEN, H.-C. (2016). Incorporating carbon footprint with activity-based costing constraints into sustain-able public transport infrastructure project decisions. Journal of Cleaner Production, 133(1), 1154-1166. https://doi.org/10.1016/j.jclepro.2016.06.014

YASIN, R. (2012). Los Almos offers a model for how to charge for cloud services. Available at: http://gcn.com/Articles/2012/06/22/ Los-Alamos-Cloud-Chargeback.aspx?Page=1.

YUN, B.J. et al. (2015). Time-driven Activity-based costing in Emer-gency Medicine. Annals of Emergency Medicine, 67(6), 765-772.