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La nécessaire adaptation des modèles de coûts des directions des systèmes d’information

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  • Isabelle Lacombe

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

Abstract

A bank can improve its competitive edge via its information system and better cost-controls. A case study of the merger of two information technology services in a French bank confirms what the literature has reported: the need for a specific methodology to calculate costs in information technology services. An Activity-Based-Costing model (ABC), ameliorated by including technical services, uses benchmarks and technological choices to directly relate costs to the services using them. Adding a level of analysis of bookkeeping data makes it possible for operatives to interpret and improve these data, thus making possible a better distribution. A reinforced governance via service contracts (with a need for more accountabi-lity and thus for auditing the resources and the services delivered) proves to be crucial when services are merged and their resources, pooled.

Suggested Citation

  • Isabelle Lacombe, 2018. "La nécessaire adaptation des modèles de coûts des directions des systèmes d’information," Post-Print hal-01885640, HAL.
    • Handle: RePEc:hal:journl:hal-01885640
    Note: View the original document on HAL open archive server: https://normandie-univ.hal.science/hal-01885640
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    File URL: https://normandie-univ.hal.science/hal-01885640/document
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    References listed on IDEAS

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