本文探讨了IT服务中的财务管理，包括预算编制、成本类型如硬件、软件等的会计处理，以及固定成本、变动成本等的成本要素分类。同时，文章还讨论了不同收费选项，如不收费、名义收费及实际收费模式，并介绍了成本回收、市场价等多种定价方式。
Financial Management for IT Services
a. Budgeting
b. IT Accounting
– Cost Type: Hardware, Software, People, Accommodation, External Service and Transfer
– Categorization of Cost Elements: Fixed, Variable, Direct, Indirect, Capital and Operational
c. Charging
- Charging Options:
No Charging (IT treated as a support center),
Notional Charging (IT treated as a cost center),
Actual/Real Charging (IT treated as a service center)
- Pricing Options: Recovery of costs, cost price plus, Going Rate, Market Price and Fixed Price
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