Cobit Identify & Allocate Costs

6 KPIs

% of budget deviation relative to total budget

% of disputed IT costs by business

% of IT service bills accepted/paid by business

Forecast accuracy of budget

Frequency of review of IT cost allocation model

Unit costs of IT service(s)

[cost of providing IT service] divided by [number of units e.g. application transactions, storage GB, number of email accounts, etc.]