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The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its business informatics and an organizational structure. Subsequently the current state of IS/ICT cost management is described and analyzed. Based on the analysis and with regard to objectives of the company in the future, a new IS/ICT cost allocation model is designed. For the purpose of calculating and determining of intradepartmental prices for ICT services, a process of allocating and calculating costs is simulated on the new designed model, with the use of current and historical data of the company. At the end of the practical part, the results achieved through the designed model and the results of the current method of allocation and calculation costs are compared. |
