Accounting (ITILv3):    (Service Strategy) The Process responsible for identifying actuals Costs of delivering IT Services, comparing these with budgeted costs, and managing variance from the Budget.

See also: TBD

 

Accounting (ITILv2):    The process of accounting fully for the way the IT organization spends its money, particularly the ability to identify costs by service, Customer and activity.

See also: Absorbed Overhead, Absorption Costing, Accounting Center, Allocated Cost, Apportioned Cost

 

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