A process collection methodology towards TDABC costing optimization of IT services: A case study in an ecuadorian university

ICT plays a paramount role in successful organizations. In order to achieve organizational goals, ICT services have to be closely overseen. Tools such as costing methods allow managers to be alert. Implementing a costing method for ICT services not only helps to justify investments, but also optimizes the cost of services. However, methodologies related to providing input to develop a costing model are limited. This research ameliorates ICT service management by proposing a process collection methodology that contributes to the creation of a costing model with TDABC. The proposed methodology has been tested in an IT department in an Ecuadorian University. It matched the collected information with ITIL enabling the department to manage its IT service performance. The obtained processes, activities, times and resources from operative IT services displayed substantive input to design a costing model to improve the IT department and; thereby, the organization’s management as a whole.