Vista MARC: A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus

A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus

Fil: Bartmann, Helen. Universidad Nacional del Litoral. Facultad de Ciencias Económicas; Argentina.

Guardado en:

Detalles Bibliográficos
Autor Principal:	Bartmann, Helen
Otros Autores:	Ruda, Walter
Formato:	Tesis
Lenguaje:	English
Publicado:	2021
Materias:	Cost Accounting IT Services Internal Charging IT Charging Contabilización de costes Servicios de TI Carga interna Carga de las TI
Acceso en línea:	https://hdl.handle.net/11185/6244

id	oai:bibliotecavirtual.unl.edu.ar-handle:11185-6244
recordtype	dspace
institution	Universidad Nacional del Litoral
collection	Biblioteca de tesis
language	English
topic	Cost Accounting IT Services Internal Charging IT Charging Contabilización de costes Servicios de TI Carga interna Carga de las TI
spellingShingle	Cost Accounting IT Services Internal Charging IT Charging Contabilización de costes Servicios de TI Carga interna Carga de las TI Bartmann, Helen A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus
description	Fil: Bartmann, Helen. Universidad Nacional del Litoral. Facultad de Ciencias Económicas; Argentina.
author2	Ruda, Walter
author_facet	Ruda, Walter Bartmann, Helen
format	Thesis
author	Bartmann, Helen
author_sort	Bartmann, Helen
title	A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus
title_short	A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus
title_full	A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus
title_fullStr	A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus
title_full_unstemmed	A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus
title_sort	comparison of cost accounting systems for the charging of internal it services using the example of the enterprise applications department within the portfolio company heraeus
publishDate	2021
url	https://hdl.handle.net/11185/6244
_version_	1728548007536754688
spelling	oai:bibliotecavirtual.unl.edu.ar-handle:11185-62442022-03-21T17:32:44Z A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus Comparación de los sistemas de contabilidad de costes para la imputación de los servicios informáticos internos con el ejemplo del Departamento de Aplicaciones Empresariales de la empresa de cartera Heraeus Bartmann, Helen Ruda, Walter Ruda, Walter Ascúa, Rubén Ascúa, Rubén Cost Accounting IT Services Internal Charging IT Charging Contabilización de costes Servicios de TI Carga interna Carga de las TI Fil: Bartmann, Helen. Universidad Nacional del Litoral. Facultad de Ciencias Económicas; Argentina. Fil: Bartmann, Helen. University of Applied Sciences Hochschule Kaiserslautern. Department of Business Administration; Alemania. Uno de los mayores retos actuales de Heraeus IT es demostrar el valor añadido de los servicios de TI para toda la empresa. Un problema clave en este sentido es que el actual modelo de tarificación de los servicios internos de TI prestados por el departamento de aplicaciones empresariales es muy opaco. La principal desventaja de la falta de transparencia y estandarización es que la imputación de costes no puede realizarse según el principio de costes por causa y que los costes de TI son difíciles de seguir y gestionar. Para ello, se plantean las siguientes preguntas de investigación: ¿Cómo se facturan actualmente los servicios informáticos internos del departamento de aplicaciones empresariales de Heraeus y cómo se evalúa el modelo de facturación actual? ¿Qué medidas son adecuadas para optimizar el modelo de tarificación de los servicios informáticos internos del departamento de aplicaciones empresariales de Heraeus? Para responder a las preguntas de la investigación, se llevó a cabo una discusión en grupo y se realizó una recopilación de datos cualitativa apoyada por una amplia revisión de la literatura. Tras comparar cuatro sistemas de contabilidad de costes seleccionados y evaluar el debate en grupo, quedó claro que el cálculo de costes basado en actividades es muy adecuado para que el departamento de aplicaciones empresariales consiga unos costes de servicio más precisos y aumente la transparencia de los costes. Además, esta tesis de máster recomienda que se eliminen, siempre que sea posible, los costes que no contribuyan a aumentar el valor para el cliente. One of the greatest challenges currently for Heraeus IT is to demonstrate the value added by IT services for the entire company. A key issue here is that the current charging model for internal IT services provided by the En-terprise Applications department is very opaque. The main disadvantage of a lack of transparency and standardization is that the allocation of costs cannot be performed according to the costs-by-cause principle and that IT costs are difficult to track and manage. To this end, the following research questions are raised: How are internal IT services currently charged by the Enterprise Applications department at Heraeus, and how is the current charging model to be evaluated? Which measures are suitable to optimize the charging model for internal IT services by the Enterprise Applications department at Heraeus? To answer the research questions, a group dis-cussion was conducted and a qualitative data collection supported by an extensive literature review was performed. After comparing four selected cost accounting systems and assessing the group discussion, it became clear that activity-based costing is well suited for the Enterprise Applica-tions department to achieve more accurate service costs and increase cost transparency. Further, this master’s thesis recommends that costs that do not contribute to increasing customer value be eliminated when possible. Heraeus infoystems GmbH 2021-09-27T12:42:36Z 2021-09-27T12:42:36Z 2021-05-19 si info:eu-repo/semantics/masterThesis info:ar-repo/semantics/tesis de maestría info:eu-repo/semantics/acceptedVersion Thesis https://hdl.handle.net/11185/6244 eng Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0) info:eu-repo/semantics/closedAccess http://creativecommons.org/licenses/by-nc-nd/4.0/deed.es application/pdf
score	11.8626

A Comparison of Cost Accounting Systems for the Charging of Internal IT Services using the example of the Enterprise Applications Department within the Portfolio Company Heraeus

Ejemplares similares