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什么是云会计?What is cloud accounting?

云更改了其开销的方式,如 创建云转换的财务模型中所述。The cloud changes how IT accounts for costs, as is described in Create a financial model for cloud transformation. 由于云分配成本,因此各种 IT 会计模型的支持都要容易得多。Various IT accounting models are much easier to support because of how the cloud allocates costs. 因此,在开始云转换旅程之前,请务必了解如何考虑云成本。So it's important to understand how to account for cloud costs before you begin a cloud transformation journey. 本文概述了它最常见的云会计模型。This article outlines the most common cloud accounting models for IT.

传统 IT 会计 (成本中心模型) Traditional IT accounting (cost center model)

通常将其视为成本中心。It's often accurate to consider IT a cost center. 在传统的 IT 会计模型中,它整合了所有 IT 资产的购买能力。In the traditional IT accounting model, IT consolidates purchasing power for all IT assets. 正如我们在 财务模型 一文中指出的那样,购买电源合并可能包括软件许可证、CRM 许可的周期性收费、员工桌面购买以及其他大成本。As we pointed out in the financial models article, that purchasing power consolidation can include software licenses, recurring charges for CRM licensing, purchase of employee desktops, and other large costs.

当它作为成本中心时,可通过采购管理镜头大致查看它的预期价值。When IT serves as a cost center, the perceived value of IT is largely viewed through a procurement management lens. 这种感觉使得看板或其他高级管理人员难以理解它提供的真正价值。This perception makes it difficult for the board or other executives to understand the true value that IT provides. 采购成本往往通过 outweighing 组织添加的任何其他值,来扭曲它的视图。Procurement costs tend to skew the view of IT by outweighing any other value added by the organization. 此视图介绍了经常 lumped 首席财务官或首席运营官的责任的原因。This view explains why IT is often lumped into the responsibilities of either the chief financial officer or the chief operating officer. 这种感觉是有限的,可能是狭隘的。This perception of IT is limited and might be shortsighted.

中心 IT 会计 (利润中心模型) Central IT accounting (profit center model)

为了克服 IT 的成本中心视图,某些 Cio 选择使用集中式 IT 模型核算。To overcome the cost center view of IT, some CIOs opted for a centralized IT model of accounting. 在这种类型的模型中,将其视为一个竞争性业务单元和对收入产生的业务单元。In this type of model, IT is treated like a competing business unit and a peer to revenue-producing business units. 在某些情况下,此模型可以完全合乎逻辑。In some cases, this model can be entirely logical. 例如,某些组织具有可生成收入流的专业 IT 服务部门。For example, some organizations have a professional IT services division that generates a revenue stream. 通常,集中式 IT 模型不会产生很大的收入,因此很难使模型合理性。Frequently, centralized IT models don't generate significant revenue, making it difficult to justify the model.

无论采用何种收入模型,集中式 IT 会计模型都是唯一的,因为 IT 部门的成本如何。Regardless of the revenue model, centralized IT accounting models are unique because of how the IT unit accounts for costs. 在传统的 IT 模型中,IT 团队记录了费用,并通过共享资金(例如运营和维护 (O&M) 或 (P&L) 帐户的专用利润和损失来支付这些费用。In a traditional IT model, the IT team records costs and pays those costs from shared funds like operations and maintenance (O&M) or a dedicated profit and loss (P&L) account.

IT 团队在中心 IT 会计模型中将所提供的服务标记为考虑开销、管理和其他估计支出。In a central IT accounting model, the IT team marks up the services provided to account for overhead, management, and other estimated expenses. 然后,它将对已标记服务的竞争业务单位进行计费。It then bills the competing business units for the marked-up services. 在此模型中,CIO 应管理与这些服务的销售关联的 P&L。In this model, the CIO is expected to manage the P&L associated with the sale of those services. 这可能会在中心 IT 和业务部门之间创造膨胀的 IT 成本和争夺,尤其是在需要降低成本或不满足商定的 Sla 要求时。This can create inflated IT costs and contention between central IT and business units, especially when IT needs to cut costs or isn't meeting agreed-upon SLAs. 在技术或市场更改期间,任何新技术都会导致中心 IT 的 P&L 中断,使转换变得困难。During times of technology or market change, any new technology would cause a disruption to central IT's P&L, making transformation difficult.


将其信誉作为成本中心变化的一个常见步骤是实现会计的计费模型。One of the common first steps in changing IT's reputation as a cost center is implementing a chargeback model of accounting. 此模型在小型企业或高效率 IT 组织中尤其常见。This model is especially common in smaller enterprises or highly efficient IT organizations. 在按使用计费模式下,与特定业务部门关联的任何 IT 成本都视为该业务部门的预算中的运营费用。In the chargeback model, any IT costs that are associated with a specific business unit are treated like an operating expense in that business unit's budget. 这种做法可减少对 IT 的累计成本影响,从而使业务值更清晰地显示。This practice reduces the cumulative cost effects on IT, allowing business values to show more clearly.

在传统的本地模型中,由于某人仍需要支付巨大的资本费用和折旧,因此很难实现费用分摊。In a legacy on-premises model, chargeback is difficult to realize because someone still has to carry the large capital expenses and depreciation. 从资本支出到与使用关联的运营费用的持续转换是一种很难的会计练习。The ongoing conversion from capital expenditures to operating expenses associated with usage is a difficult accounting exercise. 这种困难是创建传统 IT 会计模型和中心 IT 会计模型的主要原因。This difficulty is a major reason for the creation of the traditional IT accounting model and the central IT accounting model. 如果希望有效地交付按需计费的模型,几乎需要使用云成本核算的运营费用模型。The operating expenses model of cloud cost accounting is almost required if you want to efficiently deliver a chargeback model.

但您不应实现此模型,而无需考虑其含义。But you shouldn't implement this model without considering the implications. 下面是一种对使用计费模型唯一的几个后果:Here are a few consequences that are unique to a chargeback model:

  • 使用计费会大幅降低总体 IT 预算。Chargeback results in a massive reduction of the overall IT budget. 对于效率低下或需要广泛的操作或维护技术技能的 IT 组织而言,此模型可通过不正常的方式公开这些费用。For IT organizations that are inefficient or require extensive complex technical skills in operations or maintenance, this model can expose those expenses in an unhealthy way.
  • 失去控制是常见的结果。Loss of control is a common consequence. 在高度政治环境中,按费用分摊可能会导致控制中断,并将员工重新分配给业务。In highly political environments, chargeback can result in loss of control and staff being reallocated to the business. 这可能会造成很大的低效,并减少其一致地满足 Sla 或项目要求的能力。This could create significant inefficiencies and reduce IT's ability to consistently meet SLAs or project requirements.
  • 共享服务的难点是另一个常见的结果。Difficulty accounting for shared services is another common consequence. 如果组织已通过收购而发展,并因产生技术债务而产生技术债务,则很可能需要维护大量的共享服务,以使所有系统有效地协作。If the organization has grown through acquisition and is carrying technical debt as a result, it's likely that a high percentage of shared services must be maintained to keep all systems working together effectively.

云转换包括与计费模式关联的这些和其他后果的解决方案。Cloud transformations include solutions to these and other consequences associated with a chargeback model. 但其中每个解决方案都包括实现和运营费用。But each of those solutions includes implementation and operating expenses. 首席信息官和 CFO 应仔细权衡使用计费模型的优点和缺点,然后再考虑这种情况。The CIO and CFO should carefully weigh the pros and cons of a chargeback model before considering one.

Showback 或认知-背面Showback or awareness-back

对于较大的企业,showback 或认知模型是从成本中心过渡到价值中心过渡的更安全的第一步。For larger enterprises, a showback or awareness-back model is a safer first step in the transition from cost center to value center. 此模型不会影响财务会计。This model doesn't affect financial accounting. 事实上,每个组织的 P&Ls 不会改变。In fact, the P&Ls of each organization don't change. 最大的转变是思维和认知。The biggest shift is in mindset and awareness. 在 showback 或认知模型中,它将集中式整合购买能力作为业务的代理进行管理。In a showback or awareness-back model, IT manages the centralized, consolidated buying power as an agent for the business. 在向业务报告的报表中,它将对相关业务单位的任何直接收费进行属性,从而减少 IT 直接消耗的已知预算。In reports back to the business, IT attributes any direct costs to the relevant business unit, which reduces the perceived budget directly consumed by IT. 它还根据关联的业务单位的需求来计划预算,这使得它能够更准确地考虑与纯粹的 IT 计划相关的成本。IT also plans budgets based on the needs of the associated business units, which allows IT to more accurately account for costs associated to purely IT initiatives.

此模型在真正的计费模型和更传统的 IT 会计模型之间提供了平衡。This model provides a balance between a true chargeback model and more traditional models of IT accounting.

云会计模型的影响Impact of cloud accounting models

选择会计模型对于系统设计至关重要。The choice of accounting models is crucial in system design. 选择会计模型可能会影响订阅策略、命名标准、标记标准以及策略和蓝图设计。The choice of accounting model can affect subscription strategies, naming standards, tagging standards, and policy and blueprint designs.

在您与企业合作来做出有关云会计模型和 全球市场的决策之后,您将有足够的信息 选择您的第一个云采用项目After you've worked with the business to make decisions about a cloud accounting model and global markets, you have enough information to choose your first cloud adoption project.