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Financial Management for IT Services is a Service Delivery element of the ITIL best practice framework. The aim of this ITIL process area is to give accurate and cost effective stewardship of IT assets and resources used in providing IT Services. It is used to plan, control and recover costs expended in providing the IT Services negotiated and agreed to in a service-level agreement (SLA). ==Goal== The goal of Financial Management for IT Services (ITFM) is to optimize the cost of IT Services while taking into account quality and risk factors. The analysis balances cost against quality and risk to create intelligent, metric-based cost optimization strategies. Balancing is required since cost cutting may not be the best strategy to deliver optimum consumer outputs. ITFM is a discipline based on standard financial and accounting principles, but addresses specific principles that are applicable to IT services, such as fixed asset management, capital management, audit, and depreciation. For an internal IT organization, the goal is described as: ''To provide cost-effective stewardship of the IT assets and resources used in providing IT services'' For an outsourced IT organization or an IT organization that is run as if it were a separate entity (i.e., with full charging) the goal may be described as: ''To be able to account fully for the spend on IT services and to be able to attribute these costs to the services delivered to the organization's customers and to assist management by providing detailed and costed business cases for proposed changes to IT services'' 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Financial management for IT services」の詳細全文を読む スポンサード リンク
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