Download Cost Accounting for Shared IT Infrastructures by Reinhard Brandl, Prof. Dr. Martin Bichler PDF

By Reinhard Brandl, Prof. Dr. Martin Bichler

Distributed client/server architectures are the technological spine of today’s facts centres. A usage-based allocation of infrastructure charges to enterprise techniques or clients is frequently impossible because the valuable source intake measurements incur an excessive amount of overhead.

Reinhard Brandl proposes a style to derive estimates for the predicted source intake of customer-oriented companies in the course of normal load checks. This enables the choice of usage-based price allocation keys considerably. He implements the idea that in a software program device package and evaluates it effectively in a suite of experiments with multi-tier database purposes. specifically, he makes use of the made up our minds intake estimates as enter parameters for Queuing community types which bring about hugely actual functionality predictions. eventually, he analyzes how the strategy might be built-in into present IT strategies on the BMW Group.

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However, in client/server environments they are also facing the problems described in the previous paragraph. Thus, they mostly provide only a per-application and not a per-user or a per-department view on resource consumption. Accordingly, they assume either a single business owner per application or use external data from the application or the organization to derive cost portions for the business units: “Once you know the cost of an application as a whole, you can determine the cost of functional metrics produced by the application.

The potential bottlenecks, and selects out of them for each activity center one cost driver (F¨ urer, 1994, p. , costs per I/O operation). On the process side, the author starts with applications and divides them into transactions which he considers as business sub-processes. For each transaction he determines, by the analysis of historical data, the average number of consumption units of the cost-driving resource. Thus, he derives cost portions per transaction and, by forecasted or measured quantities, the costs for business processes (F¨ urer, 1994, p.

On the process side, the author starts with applications and divides them into transactions which he considers as business sub-processes. For each transaction he determines, by the analysis of historical data, the average number of consumption units of the cost-driving resource. Thus, he derives cost portions per transaction and, by forecasted or measured quantities, the costs for business processes (F¨ urer, 1994, p. ). The concept is illustrated by examples of mainframe infrastructures at major banks in Switzerland.

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