La nécessaire adaptation des modèles de coûts des directions des systèmes d’information

Isabelle Lacombe ()
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Isabelle Lacombe: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: A bank can improve its competitive edge via its information system and better cost-controls. A case study of the merger of two information technology services in a French bank confirms what the literature has reported: the need for a specific methodology to calculate costs in information technology services. An Activity-Based-Costing model (ABC), ameliorated by including technical services, uses benchmarks and technological choices to directly relate costs to the services using them. Adding a level of analysis of bookkeeping data makes it possible for operatives to interpret and improve these data, thus making possible a better distribution. A reinforced governance via service contracts (with a need for more accountabi-lity and thus for auditing the resources and the services delivered) proves to be crucial when services are merged and their resources, pooled.

Keywords: ABC; Banque; DSI; Systèmes d’information; Calcul de coûts; Catalogue de services (search for similar items in EconPapers)
Date: 2018-09-04
Note: View the original document on HAL open archive server: https://normandie-univ.hal.science/hal-01885640v1
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Published in Gérer et Comprendre. Annales des Mines, 2018, 3 (133), pp.25-39. ⟨10.3917/geco1.133.0025⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01885640

DOI: 10.3917/geco1.133.0025

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