ITIL – Financial Management – Service Oriented Accounting
Using financial management to understand services in terms of consumption and provisioning, and achieve translation between corporate financial systems and service management. Service Provisioning Models: categorization and analysis of the various models that may be selected by customers and used by service providers to source and deliver services, and the financial management impacts of on-shore, off-shore or near-shore variants:
- Managed Service: where a business unit requiring a service fully funds the provision of that service for itself
- Shared Service: the provisioning of multiple services to one or more business units through shared infrastructure and resources
- Utility: services are provided on the basis of how much is required by each customer, how often, and at what times the customer needs them.