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A Framework for Calculating Total Cost of Ownership of Information Systems

Yıl 2018, , 383 - 397, 30.10.2018
https://doi.org/10.17671/gazibtd.420300

Öz

More
and more organizations are being run dependent on information systems. This
makes information systems a pivotal component of our lives. Because of
globalization and harsh competition, strategic cost management has become
essential to gain or keep competitive advantage. These two trends make
calculation of Total Cost of Ownership (TCO) of information systems crucial. To
this end, a TCO calculation framework, which can be extended according to the
requirements of an organization, is presented in this study. Thus, it is aimed
to support engineers to develop cost-effective information systems and/or to
apply different solutions to reduce costs of existing systems. A validity check
has been done with a case study, which describes the use of the framework in an
international company and provides an example of how to extend the framework.

Kaynakça

  • [1] L. M. Ellram, S. P. Siferd, “Total Cost of Ownership: A Key Concept in Strategic Cost Management Decisions”, Journal of Business Logistics, 19(1), 55-84, 1998.
  • [2] J. K. Shank, W. C. Lawler, L. P. Carr, “The Profit Impact of Value Chain Reconfiguration: Blending Strategic Cost Management (SCM) and Action-Profit-Linkage (APL) Perspectives”, Advances in Management Accounting, 12, 37-57, 2004.
  • [3] M. E. Porter, Competitive Strategy: Techniques for Analyzing Industries and Competitors, Free Press, 1998.
  • [4] ISACA, COBIT 5: Enabling Processes, 2012.
  • [5] R. R. Moeller, Executive’s Guide to IT Governance, John Wiley & Sons, Inc., 2013.
  • [6] S. Bansal, Technology Scorecards, John Wiley & Sons, Inc., 2009.
  • [7] M. A. Lapham, Sustaining Software-Intensive Systems, Technical Note CMU/SEI-2006-TN-007, Carnegie Mellon University, 2006.
  • [8] S. Y. Kaygusuz, “İşletmenin Dili: Muhasebe”, Genel Muhasebe 1, Editörler: Banar K., Ekergil V., Açıköğretim Fakültesi Yayını No: 1620, Anadolu Üniversitesi, Eskişehir, 2-22, 2012.
  • [9] N. Akdoğan, “Maliyet Muhasebesine Giriş”, Maliyet Muhasebesi, Editörler: Kartal A., Gündüz H. E., Açıköğretim Fakültesi Yayını No: 1699, Anadolu Üniversitesi, Eskişehir, 2-35, 2012.
  • [10] Task Group SAS-028, Cost Structure and Life Cycle Costs for Military Systems, NATO Analysis and Simulation Panel, 2003.
  • [11] Ü. G. Gençoğlu, “Maddi ve Maddi Olmayan Duran Varlıklar”, Genel Muhasebe 2, Editör: Erdoğan N., Açıköğretim Fakültesi Yayını No: 1854, Anadolu Üniversitesi, Eskişehir, 26-46, 2013.
  • [12] K. Hurkens, W. van der Valk, F. Wynstra, “Total Cost of Ownership in the Services Sector: A Case Study”, Journal of Supply Chain Management, 42, 27–37, 2006.
  • [13] M. Wouters, J. C. Anderson, F. Wynstra, “The adoption of total cost of ownership for sourcing decisions: A structural equations analysis”, Accounting, Organisations and Society, 30(2), 167-191, 2005.
  • [14] R. M. Garfamy, “A data envelopment analysis approach based on total cost of ownership for supplier selection”, Journal of Enterprise Information Management, 19, 662-678, 2006.
  • [15] F. P. Brooks, “No Silver Bullet Essence and Accidents of Software Engineering”, Computer, 20(4), 10-19, 1987.
  • [16] S. Galberaith, A. Kyte, Application Total Cost of Ownership Principles SMBs Should Follow, Gartner, 2014.
  • [17] G. Giray, E. Tüzün, “A Systematic Mapping Study on the Current Status of Total Cost of Ownership for Information Systems”, Gazi University International Journal of Informatics Technologies, 11(2), 131-145, 2018.
  • [18] K. Petersen, R. Feldt, S. Mujtaba, M. Mattsson, “Systematic mapping studies in software engineering”, EASE’08 Proceedings of the 12th International Conference on Evaluation and Assessment in Software Engineering, 68–77, 2008.
  • [19] K. Konstantinos, M. Persefoni, F. Evangelia, M. Christos, N. Mara, “Cloud computing and economic growth”, 19th Panhellenic Conference on Informatics (PCI 2015), New York-NY-USA, 209-214, 2015.
  • [20] E. Turňová, A. Tušanová, J. Paralič, “Learning support tool for SMEs to measure their cloud investments”, 11th International Conference on Emerging eLearning Technologies and Applications (ICETA), Stara Lesna, 393-398, 24-25 Ekim, 2013.
  • [21] S. Agarwala, R. Routray, S. Uttamchandani, “ChargeView: An integrated tool for implementing chargeback in IT systems”, NOMS 2008 - 2008 IEEE Network Operations and Management Symposium, Salvador-Bahia, 371-378, 7-11 Nisan, 2008.
  • [22] K. N. Myers, D. Verma, “System Design to Affordability in a Collaborative Systems Engineering Environment”, INCOSE International Symposium, 941–948, 1999.
  • [23] M. Muntean, C. Muntean, “Evaluating A Business Intelligence Solution: Feasibility Analysis Based On Monte Carlo Method”, ECECSR 2013, 85-102, 2013.
  • [24] I. Konstantinou, E. Floros, N. Koziris, “Public vs private cloud usage costs: the StratusLab case”, 2nd International Workshop on Cloud Computing Platforms (CloudCP 2012), Bern-Switzerland, 2012.
  • [25] M. Heikkurinen, S. Cohen, F. Karagiannis, K. Iqbal, S. Andreozzi, M. Michelotto, “Answering the Cost Assessment Scaling Challenge: Modelling the Annual Cost of European Computing Services for Research”, Journal of Grid Computing, 13(1), 71-94, 2015.
  • [26] G. Me, “Migration to Governmental Cloud Digital Forensics Community: Economics and Methodology”, 11th International Conference, GECON 2014, Cardiff-UK, 114-129, 16-18 Eylül, 2014.
  • [27] M. Shaikh, T. Cornford, “Framing the Conundrum of Total Cost of Ownership of Open Source Software”, 7th IFIP WG 2.13 International Conference, OSS 2011, Salvador-Brazil, 208-219, 6-7 Ekim, 2011.
  • [28] T. A. Geiser, D. Schaar, “Tackling cost challenges of net centric warfare”, IEEE 2004 Aerospace Conference, 4083-4092, 6-13 Mart, 2004.
  • [29] E. Filiopoulou, P. Mitropoulou, A. Tsadimas, C. Michalakelis, M. Nikolaidou, D. Anagnostopoulos, “Integrating cost analysis in the cloud: A SoS approach”, 11th International Conference on Innovations in Information Technology (IIT) 2015, Dubai-UAE, 278-283, 1-3 Kasım, 2015.
  • [30] S. Bibi, D. Katsaros, P. Bozanis, “Business Application Acquisition: On-Premise or SaaS-Based Solutions?”, IEEE Software, 29(3), 86-93, 2012.
  • [31] D. S. Kane, Method and System for Determining Total Cost of Ownership, US 2014/0164034 A1, 2014.
  • [32] P. Runeson, M. Höst, A. Rainer, B. Regnell, Case Study Research in Software Engineering, Wiley Publishing, 2012.
  • [33] C. Wohlin, P. Runeson, M. Höst, M. C. Ohlsson, B. Regnell, A. Wesslen, Experimentation in Sofware Engineering, Springer, 2012.
  • [34] J. Ward, E. Daniel, Benefits Management: Delivering Value from IS & IT Investments, John Wiley & Sons Ltd., England, 2006.

Bilgi Sistemlerinin Toplam Sahip Olma Maliyetini Hesaplamak İçin Bir Çerçeve

Yıl 2018, , 383 - 397, 30.10.2018
https://doi.org/10.17671/gazibtd.420300

Öz

Giderek
daha fazla sayıda organizasyonun faaliyetleri bilgi sistemlerine bağımlı duruma
gelmektedir. Bu da bilgi sistemlerini hayatımızın önemli bir bileşeni durumuna
getirmektedir. Küreselleşme ve zorlaşan rekabet nedeniyle, rekabet avantajı
elde etmek ya da bunu korumak için stratejik maliyet yönetimi vazgeçilmez bir
konuma gelmiştir. Bu iki eğilim, bilgi sistemlerinin toplam sahip olma
maliyetlerinin (TSOM) hesaplanmasını önemli kılmaktadır. Bu doğrultuda, bir
organizasyonun gereksinimleri doğrultusunda genişletilebilecek bir TSOM
hesaplama çerçevesi bu çalışma kapsamında sunulmuştur. Böylece mühendislerin
uygun maliyetli bilgi sistemleri geliştirmelerine ve/veya mevcut sistemlerin
maliyetlerini azaltmak için farklı çözümler uygulamalarına destek olunması
hedeflenmiştir. Çerçevenin, uluslararası bir şirkette kullanımını anlatan ve
nasıl genişletilebileceğine dair bir örnek oluşturan vaka çalışması ile
geçerlilik denetimi yapılmıştır.

Kaynakça

  • [1] L. M. Ellram, S. P. Siferd, “Total Cost of Ownership: A Key Concept in Strategic Cost Management Decisions”, Journal of Business Logistics, 19(1), 55-84, 1998.
  • [2] J. K. Shank, W. C. Lawler, L. P. Carr, “The Profit Impact of Value Chain Reconfiguration: Blending Strategic Cost Management (SCM) and Action-Profit-Linkage (APL) Perspectives”, Advances in Management Accounting, 12, 37-57, 2004.
  • [3] M. E. Porter, Competitive Strategy: Techniques for Analyzing Industries and Competitors, Free Press, 1998.
  • [4] ISACA, COBIT 5: Enabling Processes, 2012.
  • [5] R. R. Moeller, Executive’s Guide to IT Governance, John Wiley & Sons, Inc., 2013.
  • [6] S. Bansal, Technology Scorecards, John Wiley & Sons, Inc., 2009.
  • [7] M. A. Lapham, Sustaining Software-Intensive Systems, Technical Note CMU/SEI-2006-TN-007, Carnegie Mellon University, 2006.
  • [8] S. Y. Kaygusuz, “İşletmenin Dili: Muhasebe”, Genel Muhasebe 1, Editörler: Banar K., Ekergil V., Açıköğretim Fakültesi Yayını No: 1620, Anadolu Üniversitesi, Eskişehir, 2-22, 2012.
  • [9] N. Akdoğan, “Maliyet Muhasebesine Giriş”, Maliyet Muhasebesi, Editörler: Kartal A., Gündüz H. E., Açıköğretim Fakültesi Yayını No: 1699, Anadolu Üniversitesi, Eskişehir, 2-35, 2012.
  • [10] Task Group SAS-028, Cost Structure and Life Cycle Costs for Military Systems, NATO Analysis and Simulation Panel, 2003.
  • [11] Ü. G. Gençoğlu, “Maddi ve Maddi Olmayan Duran Varlıklar”, Genel Muhasebe 2, Editör: Erdoğan N., Açıköğretim Fakültesi Yayını No: 1854, Anadolu Üniversitesi, Eskişehir, 26-46, 2013.
  • [12] K. Hurkens, W. van der Valk, F. Wynstra, “Total Cost of Ownership in the Services Sector: A Case Study”, Journal of Supply Chain Management, 42, 27–37, 2006.
  • [13] M. Wouters, J. C. Anderson, F. Wynstra, “The adoption of total cost of ownership for sourcing decisions: A structural equations analysis”, Accounting, Organisations and Society, 30(2), 167-191, 2005.
  • [14] R. M. Garfamy, “A data envelopment analysis approach based on total cost of ownership for supplier selection”, Journal of Enterprise Information Management, 19, 662-678, 2006.
  • [15] F. P. Brooks, “No Silver Bullet Essence and Accidents of Software Engineering”, Computer, 20(4), 10-19, 1987.
  • [16] S. Galberaith, A. Kyte, Application Total Cost of Ownership Principles SMBs Should Follow, Gartner, 2014.
  • [17] G. Giray, E. Tüzün, “A Systematic Mapping Study on the Current Status of Total Cost of Ownership for Information Systems”, Gazi University International Journal of Informatics Technologies, 11(2), 131-145, 2018.
  • [18] K. Petersen, R. Feldt, S. Mujtaba, M. Mattsson, “Systematic mapping studies in software engineering”, EASE’08 Proceedings of the 12th International Conference on Evaluation and Assessment in Software Engineering, 68–77, 2008.
  • [19] K. Konstantinos, M. Persefoni, F. Evangelia, M. Christos, N. Mara, “Cloud computing and economic growth”, 19th Panhellenic Conference on Informatics (PCI 2015), New York-NY-USA, 209-214, 2015.
  • [20] E. Turňová, A. Tušanová, J. Paralič, “Learning support tool for SMEs to measure their cloud investments”, 11th International Conference on Emerging eLearning Technologies and Applications (ICETA), Stara Lesna, 393-398, 24-25 Ekim, 2013.
  • [21] S. Agarwala, R. Routray, S. Uttamchandani, “ChargeView: An integrated tool for implementing chargeback in IT systems”, NOMS 2008 - 2008 IEEE Network Operations and Management Symposium, Salvador-Bahia, 371-378, 7-11 Nisan, 2008.
  • [22] K. N. Myers, D. Verma, “System Design to Affordability in a Collaborative Systems Engineering Environment”, INCOSE International Symposium, 941–948, 1999.
  • [23] M. Muntean, C. Muntean, “Evaluating A Business Intelligence Solution: Feasibility Analysis Based On Monte Carlo Method”, ECECSR 2013, 85-102, 2013.
  • [24] I. Konstantinou, E. Floros, N. Koziris, “Public vs private cloud usage costs: the StratusLab case”, 2nd International Workshop on Cloud Computing Platforms (CloudCP 2012), Bern-Switzerland, 2012.
  • [25] M. Heikkurinen, S. Cohen, F. Karagiannis, K. Iqbal, S. Andreozzi, M. Michelotto, “Answering the Cost Assessment Scaling Challenge: Modelling the Annual Cost of European Computing Services for Research”, Journal of Grid Computing, 13(1), 71-94, 2015.
  • [26] G. Me, “Migration to Governmental Cloud Digital Forensics Community: Economics and Methodology”, 11th International Conference, GECON 2014, Cardiff-UK, 114-129, 16-18 Eylül, 2014.
  • [27] M. Shaikh, T. Cornford, “Framing the Conundrum of Total Cost of Ownership of Open Source Software”, 7th IFIP WG 2.13 International Conference, OSS 2011, Salvador-Brazil, 208-219, 6-7 Ekim, 2011.
  • [28] T. A. Geiser, D. Schaar, “Tackling cost challenges of net centric warfare”, IEEE 2004 Aerospace Conference, 4083-4092, 6-13 Mart, 2004.
  • [29] E. Filiopoulou, P. Mitropoulou, A. Tsadimas, C. Michalakelis, M. Nikolaidou, D. Anagnostopoulos, “Integrating cost analysis in the cloud: A SoS approach”, 11th International Conference on Innovations in Information Technology (IIT) 2015, Dubai-UAE, 278-283, 1-3 Kasım, 2015.
  • [30] S. Bibi, D. Katsaros, P. Bozanis, “Business Application Acquisition: On-Premise or SaaS-Based Solutions?”, IEEE Software, 29(3), 86-93, 2012.
  • [31] D. S. Kane, Method and System for Determining Total Cost of Ownership, US 2014/0164034 A1, 2014.
  • [32] P. Runeson, M. Höst, A. Rainer, B. Regnell, Case Study Research in Software Engineering, Wiley Publishing, 2012.
  • [33] C. Wohlin, P. Runeson, M. Höst, M. C. Ohlsson, B. Regnell, A. Wesslen, Experimentation in Sofware Engineering, Springer, 2012.
  • [34] J. Ward, E. Daniel, Benefits Management: Delivering Value from IS & IT Investments, John Wiley & Sons Ltd., England, 2006.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Bilgisayar Yazılımı
Bölüm Makaleler
Yazarlar

Görkem Giray 0000-0002-7023-9469

Yayımlanma Tarihi 30 Ekim 2018
Gönderilme Tarihi 2 Mayıs 2018
Yayımlandığı Sayı Yıl 2018

Kaynak Göster

APA Giray, G. (2018). Bilgi Sistemlerinin Toplam Sahip Olma Maliyetini Hesaplamak İçin Bir Çerçeve. Bilişim Teknolojileri Dergisi, 11(4), 383-397. https://doi.org/10.17671/gazibtd.420300