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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.
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Submitted on : Friday, January 25, 2019 - 11:26:16 AM
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Isabelle Lacombe. La nécessaire adaptation des modèles de coûts des directions des systèmes d’information. Gérer et Comprendre. Annales des Mines, Les Annales des Mines, 2018, 3 (133), pp.25-39. ⟨hal-01885640⟩

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