Die Auswirkung von Managemententscheidungen: Wie Fachbereichs- und IT-Verantwortliche ihre IT-Kosten effektiv steuern können

Nowadays, IT costs represent a significant portion of total business expenses. Responsible must strive to lower these IT expenses or guarantee their efficient management. However, understanding and transparency regarding these expenses are often lacking. Analyzing IT cost drivers enables a deeper understanding of the causes and effects of strategic decisions. This study focuses on examining the strategic IT cost drivers, considering their extent of impact and decision-making locus. A Delphi study underlines their predominantly long-term effects. Moreover, it is apparent that the IT department plays a significant role in the decision-making process, although the business side often makes final decisions. Therefore, collaboration and effective communication are crucial, and all decision-makers should share responsibility for IT costs. This paper contributes to the field of IT cost management and increases awareness among practitioners of the ways to influence costs and by examining the strategic discussions on IT costs and the IT value proposition.