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Because IT is sufficiently unique that its budget doesn't fit comfortably into universal general ledger accounts that aggregate costs under common codes, accounting for IT involves more than capital and operational costs.


  • An IT budget should be a numeric representation of the IT strategy and objectives that are well understood by the organization’s executives.

Features and Benefits

  • An IT budgeting model can enable CIOs to get funding for "difficult" IT initiatives like compliance, infrastructure and "IT for IT" projects
  • An IT budgeting model can improve understanding and executive decisions about the financing of IT

Key questions answered

  • How do I get difficult IT initiatives funded?
  • How do I justify compliance projects?
  • How do I show exactly where IT spend will be allocated throughout the business?

Table of contents


  • Catalyst
  • Ovum view
  • Key messages


  • Recommendations for enterprises
  • Recommendations for vendors

The discipline of IT budgeting

  • The IT budgeting status quo
  • The real purpose of an IT budget
  • A meaningful IT budget has organizational context and implications

A new IT budgeting model

  • The basic components of the model
  • Using the budgeting model
  • Budgeting for IT and the organization


  • Methodology
  • Further reading
  • Author