Service interruption on Monday 11 July from 12:30 to 13:00: all the sites of the CCSD (HAL, EpiSciences, SciencesConf, AureHAL) will be inaccessible (network hardware connection).
Skip to Main content Skip to Navigation
Journal articles

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

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.
Document type :
Journal articles
Complete list of metadata

Cited literature [7 references]  Display  Hide  Download
Contributor : Université Normandie Connect in order to contact the contributor
Submitted on : Friday, January 25, 2019 - 11:26:16 AM
Last modification on : Friday, March 19, 2021 - 9:58:04 AM
Long-term archiving on: : Friday, April 26, 2019 - 11:17:02 AM


3-GC 2018 09 LACOMBE - validé...
Files produced by the author(s)


  • HAL Id : hal-01885640, version 1


Isabelle Lacombe. La nécessaire adaptation des modèles de coûts des directions des systèmes d’information. Gérer et Comprendre. Annales des Mines - Annales des mines. Gérer et comprendre - Gérer & comprendre, Eska, 2018, 3 (133), pp.25-39. ⟨hal-01885640⟩



Record views


Files downloads