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A Strategic Approach to IT Budgeting
Oleh:
Shimamoto, Donny
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 213 no. 3 (Mar. 2012)
,
page 38-44.
Topik:
Information Technology
;
Budgeting
;
CPAs
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.32
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Organizations of all types often struggle with IT budgeting because the finance team doesn't understand IT and the IT team doesn't understand budgeting. One way for both sides to better conceptualize the process is to look at IT spending as an investment in the organization's future. A good IT budgeting process has much in common with good personal financial planning. Both processes establish short- and long-term goals, take into account spending and other constraints, consider the human impact and analyze several strategies to determine the approach that aligns best with mission and risk tolerance. CPAs can determine whether the IT budget makes financial sense by assessing its impact on three areas: financial key performance indicators, financial statements and cash flow.
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