This means therefore to the profound changes

It summoned to form financial management and budgeting techniques It reassures is, is not question of conversion of trade. "It is to introduce between global budgets of the DSI (direction of information systems, Editor's note) and benefits issued internally, a repository of costs." Previously, the approach was rather gross, with sometimes real differences between the invoiced benefits and services. "The trend evolves little by little, even though it is often longer in it departments than in other professions", note Lionel Bianchi, Associate Director of Axys Consultants, a firm in organization and information system.

Justify budgets

When competition with external providers is always strongest when branches continue to require further productivity gains and when the media functions are often forced to reduce their budgets, the ISD have other choices that to be more transparent and to justify the cost of their benefits. And a method can help there: the model CBA - ABM (Activity Based Costing - Activity Based Management), appeared in the 1980s in the United States. First applied to the industrial sector, he eventually win services. His principle Establish more accurate budgets, by activities and not in a comprehensive manner, functions or departments.

Known for many years, in France, this model begins that today ' today to win the ISD. Some large groups experimenting with it for some time (Renault has put in place as early as 1998) but this is, in General, marginal anticipation. And yet, according to Jacques Guyot, DSI in Groupama, the ABC - ABM model meets a growing need (banking and insurance group it was indeed him also adopted). "This method is part of a process of standardization of processes, is Jacques Guyot, who considers necessary, to review in depth, the mode of operation of the ISD." It is now essential for any wishing to remain competitive ISD.

But, to assess the cost with relevance of is a computer performance, you need to know to identify with precision the nature. "Having a finer vision of things, this allows to realize if service actually matches the need of the client and to assess, with him, what is the formula best suited and what are the necessary resources," said Lionel Bianchi.

A costly reliability

If a customer wants, for example, launch a website of reservation of air tickets, the level of availability of this application must be maximum because any technical failure risk of losing customers to the company. It will then be a place a system that ensures that when a machine does not work, another take relay, to avoid any time lag.

By contrast, for an application, tolerance of computer anomalies will be larger because the business impact will be less. Requirements and therefore resources will then not the same. "Ensure 100 reliability is expensive, it is therefore important to know what is the real need of the client and what risks he is willing to take. "This step allows also to better explain the origin of the costs and enhance the proposed provision," adds Lionel Bianchi.

Another impact, this transparency in costs allows internal clients to more easily establish a budget information systems to facilitate comparative analyses between the benefits of the ISD and other external providers and, eventually, to provide an objective basis from which the decision to outsource certain operations.

Then, for what reasons the DSI slow to adopt such a model To Olivier Maurel, DSI to Ilog (publishing and marketing of software components), and long served similar functions in the SNCF freight activity, things are not so simple: "all directions of information systems are not analytical accounting or management really developed follow-up." This means therefore to the profound changes. Furthermore, it is a fairly sophisticated method that better matches companies with important computer departments.

A guarantee of legitimacy

Finally, applying such a model does work and produces added value, according to him, if there is a real climate of confidence between the DSI and other directorates trades. If that is the case, the model, which tends to challenge the Organization of the ISD and dive into a more competitive environment, has a size advantage: it allows them to acquire a more robust, gain in performance and management practices closer to the expectations of their "clients". A guarantee of longevity and legitimacy.