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[Report] Unit-Based Costing to Optimize IT Performance

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This IDC PlanScape explores why unit-based costing is important, what unit-based costing is, who the stakeholders are, and how IT organizations that work closely with the business can leverage unit-based costing to optimize IT performance. "For the IT department to operate and compete as a digital business, it can emulate the best practices of leading SaaS companies and FinOps leaders. From the perspective of cost and performance management, excellence in unit-based costing is necessary to link costs to business outcomes," says Robert Multhaup, a part-time research advisor for IDC's IT Executive Program (IEP).

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