您现在访问的是微软AZURE全球版技术文档网站,若需要访问由世纪互联运营的MICROSOFT AZURE中国区技术文档网站,请访问 https://docs.azure.cn.

为云转换创建财务模型Create a financial model for cloud transformation

创建一个财务模型用于准确全面反映任何云转换的商业价值的过程可能十分复杂。Creating a financial model that accurately represents the full business value of any cloud transformation can be complicated. 不同组织的财务模型和业务理由往往不同。Financial models and business justifications tend to vary for different organizations. 本文确定了一些公式,并指出了在战略家就创建财务模型时通常会丢失几项内容。This article establishes some formulas and points out a few things that are commonly missed when strategists create financial models.

投资回报Return on investment

投资回报 (投资回报) 通常是 C 套件或板的重要标准。Return on investment (ROI) is often an important criteria for the C-suite or the board. ROI 用于比较投资有限资本性资源的不同方式。ROI is used to compare different ways to invest limited capital resources. ROI 的公式相当简单。The formula for ROI is fairly simple. 为公式创建每个输入所需的详细信息可能不是很简单。The details you'll need to create each input to the formula might not be as simple. 本质上,ROI 是初始投资产生的回报金额。Essentially, ROI is the amount of return produced from an initial investment. 它通常表示为百分比:It's usually represented as a percentage:

投资回报等于 (从投资中获得收益减去投资成本) 除以投资成本

在接下来的部分中,我们将逐步讲解你需要用来计算初始投资的数据和投资 (收益) 。In the next sections, we'll walk through the data you'll need to calculate the initial investment and the gain from investment (earnings).

计算初始投资Calculate initial investment

初始投资是完成转换所需的资本支出和运营费用。Initial investment is the capital expense and operating expense required to complete a transformation. 成本分类根据会计模型和 CFO 的偏好不同而异。The classification of costs can vary depending on accounting models and CFO preference. 但这种类别的内容包括:专业服务要转换的项目、仅在转换过程中使用的软件许可证、在转换过程中使用云服务所需的成本,并可能在转换过程中带薪员工的成本。But this category would include items like professional services to transform, software licenses used only during the transformation, the cost of cloud services during the transformation, and potentially the cost of salaried employees during the transformation.

添加这些成本以创建初始投资的估计值。Add these costs to create an estimate of the initial investment.

计算投资收益Calculate the gain from investment

从投资中计算收益通常需要另一个公式,该公式特定于业务成果和相关技术更改。Calculating the gain from investment often requires a second formula that's specific to the business outcomes and associated technical changes. 计算收入比计算成本降低更难。Calculating earnings is harder than calculating cost reductions.

若要计算收入,需要两个变量:To calculate earnings, you need two variables:


以下部分介绍了这些变量。These variables are described in the following sections.

收入增量Revenue deltas

收入增量应与业务利益干系人进行预测。Revenue deltas should be forecast in partnership with business stakeholders. 业务利益干系人同意收入影响后,可以使用它来改善收益位置。After the business stakeholders agree on a revenue impact, it can be used to improve the earning position.

成本增量Cost deltas

成本增量是指转换导致的增加或减少量。Cost deltas are the amount of increase or decrease that will be caused by the transformation. 独立变量可能会影响成本增量。Independent variables can affect cost deltas. 收入在很大程度上取决于硬性成本,例如资本支出缩减、成本规避、运营成本缩减和折旧。Earnings are largely based on hard costs like capital expense reductions, cost avoidance, operational cost reductions, and depreciation reductions. 以下各节介绍了一些需要考虑的成本增量。The following sections describe some cost deltas to consider.

减少折旧或加速度Depreciation reduction or acceleration

如需有关折旧的指导,请咨询 CFO 或财务团队。For guidance on depreciation, speak with the CFO or finance team. 以下信息旨在作为有关折旧主题的常规参考。The following information is meant to serve as a general reference on the topic of depreciation.

投资采购资产时,该笔投资可用于财务或税务目的,以便在该资产的预期寿命内持续产生收益。When capital is invested in the acquisition of an asset, that investment could be used for financial or tax purposes to produce ongoing benefits over the expected lifespan of the asset. 有些公司将折旧视为正面的税务优势。Some companies see depreciation as a positive tax advantage. 其他人将其视为承诺的、持续的费用,类似于针对年度 IT 预算的其他周期性费用。Others see it as a committed, ongoing expense similar to other recurring expenses attributed to the annual IT budget.

与金融办公室交谈,找出是否可能消除了折旧,并对成本增量产生了积极贡献。Speak with the finance office to find out whether elimination of depreciation is possible and if it would make a positive contribution to cost deltas.

物理资产恢复Physical asset recovery

在某些情况下,可以出售已淘汰的资产,这也是一种收入来源。In some cases, retired assets can be sold as a source of revenue. 对于简单起见,这一收入通常 lumped 成本降低。This revenue is often lumped into cost reduction for simplicity. 但这确实是收入的增加,也可能会被计入。But it's truly an increase in revenue and can be taxed as such. 请咨询财务办公室来了解此选项的可行性,以及如何计算产生的收入。Speak with the finance office to understand the viability of this option and how to account for the resulting revenue.

运营成本缩减Operational cost reductions

运营业务所需的定期费用通常称为运营费用。Recurring expenses required to operate a business are often called operating expenses. 这是一个广义的类别。This is a broad category. 在大多数会计模型中,它包括:In most accounting models, it includes:

  • 软件许可。Software licensing.
  • 托管支出。Hosting expenses.
  • 电子帐单。Electric bills.
  • 房地产租赁。Real estate rentals.
  • 冷却支出。Cooling expenses.
  • 操作所需的临时人员。Temporary staff required for operations.
  • 设备租赁。Equipment rentals.
  • 替换部件。Replacement parts.
  • 维护协定。Maintenance contracts.
  • 修复服务。Repair services.
  • 业务连续性和灾难恢复 (BCDR) 服务。Business continuity and disaster recovery (BCDR) services.
  • 不需要资本支出批准的其他费用。Other expenses that don't require capital expense approvals.

此类别提供最高收益增量之一。This category provides one of the highest earning deltas. 考虑云迁移时,很少会浪费投入此列表的时间。When you're considering a cloud migration, time invested in making this list exhaustive is rarely wasted. 询问 CIO 和财务团队问题,以确保所有操作成本都适用。Ask the CIO and finance team questions to ensure all operational costs are accounted for.

成本规避Cost avoidance

当预期的工作支出但尚未获得批准的预算时,这可能不适合成本降低类别。When an operating expenditure is expected but not yet in an approved budget, it might not fit into a cost reduction category. 例如,如果 VMware 和 Microsoft 许可证需要重新协商并支付下一年的费用,则他们还没有完全限定的成本。For example, if VMware and Microsoft licenses need to be renegotiated and paid next year, they aren't fully qualified costs yet. 出于成本增量计算的目的,将这些预期成本的减少视为操作成本。Reductions in those expected costs are treated like operational costs for the sake of cost-delta calculations. 然而,非正式地说,在协商和预算批准完成之前,它们应称为 "成本避免"。Informally, however, they should be referred to as "cost avoidance" until negotiation and budget approval is complete.

软成本降低Soft-cost reductions

在某些情况下,成本增量中也包含了软性成本,例如,在运营复杂性方面降低,或在全职工作人员的缩减中减少。At some companies, soft costs like reductions in operational complexity or reductions in full-time staff for operating a datacenter could also be included in cost deltas. 但包含软成本可能不是一个好主意。But including soft costs might not be a good idea. 当你包含软成本缩减时,会插入一个未记录的假设,减少减少将节省实实在在的成本。When you include soft-cost reductions, you insert an undocumented assumption that the reduction will create tangible cost savings. 技术项目极少导致实际的软成本恢复。Technology projects rarely result in actual soft-cost recovery.

人数缩减Headcount reductions

员工节省时间通常包含在软成本降低下。Time savings for staff are often included under soft-cost reduction. 如果节省的时间将映射到 IT 薪金或人员配备的实际缩减,则他们可以在人员缩减的情况下单独计算。When those time savings map to actual reduction of IT salary or staffing, they could be calculated separately as headcount reductions.

也就是说,本地所需的技能通常会映射到云中所需的类似 (或更高级别的) 的技能。That said, the skills needed on-premises generally map to a similar (or higher-level) set of skills needed in the cloud. 因此,在云迁移后,人们通常不会进行布局。So people aren't generally laid off after a cloud migration.

当第三方或托管服务提供商 (MSP) 提供操作能力时,将发生异常。An exception occurs when operational capacity is provided by a third party or a managed services provider (MSP). 如果 IT 系统由第三方进行管理,则可以使用云本机解决方案或云本地 MSP 来替换操作成本。If IT systems are managed by a third party, the operating costs could be replaced by a cloud-native solution or cloud-native MSP. 云本机 MSP 的工作效率可能更高,且成本更低。A cloud-native MSP is likely to operate more efficiently and potentially at a lower cost. 如果是这种情况,则操作成本降低属于硬性成本计算。If that's the case, operational cost reductions belong in the hard-cost calculations.

资本支出缩减或规避Capital expense reductions or avoidance

资本支出与运营费用略有不同。Capital expenses are slightly different from operating expenses. 一般而言,此类别由更新周期或数据中心扩建驱动。Generally, this category is driven by refresh cycles or datacenter expansion. 数据中心扩展的一个示例是新的高性能群集,用于托管大数据解决方案或数据仓库。An example of a datacenter expansion would be a new high-performance cluster to host a big data solution or data warehouse. 此费用通常适用于资本支出类别。This expense would generally fit into a capital expense category. 更常见的资本支出是基本的更新周期。More common are the basic refresh cycles. 某些公司的硬件刷新周期非常严格,这意味着资产将在一段时间内停用并被定期更换, (通常每三、五或八年) 。Some companies have rigid hardware refresh cycles, meaning assets are retired and replaced on a regular cycle (usually every three, five, or eight years). 这些周期通常与资产租赁周期或设备的预测生命周期相符。These cycles often coincide with asset lease cycles or the forecasted life span of equipment. 刷新周期命中后,它将消耗资本支出以获取新设备。When a refresh cycle hits, IT draws capital expense to acquire new equipment.

如果刷新周期已获批准并已获得预算,云转换可帮助消除这种成本。If a refresh cycle is approved and budgeted, the cloud transformation could help eliminate that cost. 如果刷新周期已计划但尚未获得批准,云转换可避免资本支出。If a refresh cycle is planned but not yet approved, the cloud transformation could avoid a capital expenditure. 这两个减少都将添加到成本增量。Both reductions would be added to the cost delta.

后续步骤Next steps

了解有关 云会计 模型的详细信息。Learn more about cloud accounting models.