Use of ABC in the assembly of Internal Chargeback System for the Departments of IT: A Case Study in a Retail Bank

Abstract

The Information Technology (IT) has become a powerful instrument that driver the changes in various sectors of the economy, this is no different to the banks. The intense investment in new technologies has changed the way that banks lend their services. As a result, the departments of IT in Banks have become of vital importance to achieve several strategic objectives in these organizations. The problem is not always the responsible for the consumption of IT resources is known within these companies. It is natural that there is the centralization of the activity of IT and also, because of this, the costs end up being "assigned" only to the IT departments. This study aimed to propose a model of internal system of charging for the departments of IT. For this, an exploratory research was made into a single case with quality treatment. It was developed a model that uses the method of Activity-Based costing for creation a "management bill" that make clear the consumption of resources in IT: high and low platform, services and consumption with specific projects in progress so that those responsible for consumption can be identified.