Establish and optimize IT controlling

IT controlling in the age of digitalization

• Developments and trends in IT and IT controlling.
• Structure and areas of responsibility of IT controlling.

Theoretical foundations for IT controlling

• Fixed and variable costs, direct and overhead costs, cost types, cost centers and cost objects.
• Gross margin, operating margin, EBITDA, EBIT.
• Activity-based costing.

Accounting for IT costs

• Introduction Capitalization of fixed assets (tangible - intangible).
• Introduction to software activation: prerequisites, mapping in HGB/IRFS accounting, challenges.

Ensuring data quality in collaboration with Accounting

• Agreement and definition of IT cost types, cost centers and cost units.
• Coordinated approach to data clean-up and control mechanisms.

Instruments for transparency and control of IT services

• IT software classification according to meaningful categories.
• IT reporting: reporting hierarchy, content, cycle of meetings, processes.
• IT transfer pricing: Offsetting methods for foreign affiliated companies.
• IT key figures: Introduction IT key figures.
• IT budget and forecast: IT budget in line with the corporate strategy.

Instruments for profitability calculations for IT projects

• Decision-making aids for management from a cost-benefit perspective: Examples of profitability calculations.
• TCO (Total Cost of Ownership): Components and processes.
• IT profitability calculations: Methods, scenario models and processes.
• IT decision templates: content and processes with key stakeholders.

Implementation of IT controlling

• Use of instruments in the controlling loop.
• Summary of the solutions developed from group work and the exchange within the group.
• Implementation instructions and recommendations.