什麼是雲端帳戶處理?What is cloud accounting?

雲端會變更 IT 帳戶的成本,如 建立雲端轉換的財務模型中所述。The cloud changes how IT accounts for costs, as is described in Create a financial model for cloud transformation. 由於雲端配置成本的方式,不同的 IT 會計模型可讓您更輕鬆地支援。Various IT accounting models are much easier to support because of how the cloud allocates costs. 因此,在開始雲端轉型旅程之前,請務必瞭解如何考慮雲端成本。So it's important to understand how to account for cloud costs before you begin a cloud transformation journey. 本文概述最常見的雲端帳戶處理模型。This article outlines the most common cloud accounting models for IT.

傳統 IT 帳戶處理 (成本中心模型) Traditional IT accounting (cost center model)

通常會將其視為成本中心。It's often accurate to consider IT a cost center. 在傳統的 IT 會計模型中,它會合並所有 IT 資產的購買能力。In the traditional IT accounting model, IT consolidates purchasing power for all IT assets. 如同我們在 財務模型 文章中指出的,購買電源匯總可以包含軟體授權、CRM 授權的週期性費用、購買員工桌上型電腦,以及其他大量成本。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.

當它做為成本中心時,它的認知價值大部分是透過採購管理鏡頭來觀看。When IT serves as a cost center, the perceived value of IT is largely viewed through a procurement management lens. 這種認知讓面板或其他主管難以瞭解它所提供的真正價值。This perception makes it difficult for the board or other executives to understand the true value that IT provides. 採購成本通常會 outweighing 組織新增的任何其他值,以扭曲其觀點。Procurement costs tend to skew the view of IT by outweighing any other value added by the organization. 此觀點說明為何通常會歸併財務長或首席操作人員的責任。This view explains why IT is often lumped into the responsibilities of either the chief financial officer or the chief operating officer. 這項功能的認知很有限,可能會 shortsighted。This perception of IT is limited and might be shortsighted.

中央 IT 會計 (收益中心模型) Central IT accounting (profit center model)

為了克服 IT 的成本中心觀點,有些 Cio 選擇了集中式的帳戶處理模型。To overcome the cost center view of IT, some CIOs opted for a centralized IT model of accounting. 在這種類型的模型中,它會被視為競爭業務單位,以及對收入產生業務單位的對等。In this type of model, IT is treated like a competing business unit and a peer to revenue-producing business units. 在某些情況下,此模型可以完全合乎邏輯。In some cases, this model can be entirely logical. 例如,有些組織具有可產生收益串流的專業 IT 服務部門。For example, some organizations have a professional IT services division that generates a revenue stream. 集中式 IT 模型往往不會產生大量的收入,因此難以證明模型。Frequently, centralized IT models don't generate significant revenue, making it difficult to justify the model.

無論收益模型為何,集中式 IT 會計模型都是唯一的,因為 IT 單位帳戶的成本如何。Regardless of the revenue model, centralized IT accounting models are unique because of how the IT unit accounts for costs. 在傳統的 IT 模型中,IT 小組會記錄成本,並從共用的資金(例如營運和維護 (O&M) )支付這些成本,或 (P&L) 帳戶提供專屬的收益和損失。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.

在中央 IT 會計模型中,IT 小組會標示提供的服務,以考慮額外負荷、管理及其他預估費用。In a central IT accounting model, the IT team marks up the services provided to account for overhead, management, and other estimated expenses. 接著,它會針對標示的服務收取競爭業務單位的費用。It then bills the competing business units for the marked-up services. 在此模型中,CIO 預期會管理與這些服務銷售相關聯的 P&L。In this model, the CIO is expected to manage the P&L associated with the sale of those services. 這可能會在中央 IT 與業務單位之間創造出更高的 IT 成本和競爭,尤其是當它需要降低成本或不符合協定 Sla 時。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. 在技術或市場變更期間,任何新的技術都會導致中央 IT 的 P&L 中斷,使轉換變得困難。During times of technology or market change, any new technology would cause a disruption to central IT's P&L, making transformation difficult.

計費Chargeback

將 IT 信譽變更為成本中心的其中一個常見步驟,就是執行會計的計費模型。One of the common first steps in changing IT's reputation as a cost center is implementing a chargeback model of accounting. 在小型企業或高效率的 IT 組織中,此模型特別常見。This model is especially common in smaller enterprises or highly efficient IT organizations. 在計費模型中,與特定業務單位相關聯的任何 IT 成本都會視為該營業單位預算的營運費用。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. 這種做法可減少其累計成本效應,讓商業價值更清楚地顯示。This practice reduces the cumulative cost effects on IT, allowing business values to show more clearly.

在舊版的內部部署模型中,由於仍必須支付大型的資本支出和折舊,因此很難實現退款。In a legacy on-premises model, chargeback is difficult to realize because someone still has to carry the large capital expenses and depreciation. 從資本支出進行中的轉換,到與使用量相關聯的營運費用是很困難的會計練習。The ongoing conversion from capital expenditures to operating expenses associated with usage is a difficult accounting exercise. 這項困難是建立傳統 IT 帳戶處理模型和中央 IT 會計模型的主要原因。This difficulty is a major reason for the creation of the traditional IT accounting model and the central IT accounting model. 如果您想要有效率地提供計費模型,則幾乎需要雲端成本會計的營運費用模型。The operating expenses model of cloud cost accounting is almost required if you want to efficiently deliver a chargeback model.

但是,您不應該考慮任何含意來執行此模型。But you shouldn't implement this model without considering the implications. 以下是一些針對計費模型獨特的結果:Here are a few consequences that are unique to a chargeback model:

  • 退款會大幅降低整體 IT 預算。Chargeback results in a massive reduction of the overall IT budget. 對於效率不佳或需要大量複雜技術技能的 IT 組織而言,此模型可能會以狀況不良的方式公開這些費用。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.
  • 遺失控制是常見的結果。Loss of control is a common consequence. 在高度政治的環境中,計費可能會導致控制及員工無法重新配置給企業。In highly political environments, chargeback can result in loss of control and staff being reallocated to the business. 這可能會產生顯著的效率,並降低其一致符合 Sla 或專案需求的能力。This could create significant inefficiencies and reduce IT's ability to consistently meet SLAs or project requirements.
  • 共用服務的困難之處是另一種常見的結果。Difficulty accounting for shared services is another common consequence. 如果組織已在取得的情況下成長,而且會產生技術債務,則很可能必須維持高百分比的共用服務,讓所有系統都能有效地共同運作。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.

雲端轉換包含這些和其他與計費模型相關聯之結果的解決方案。Cloud transformations include solutions to these and other consequences associated with a chargeback model. 但是,這些解決方案中的每個都包含實和營運費用。But each of those solutions includes implementation and operating expenses. CIO 和 CFO 應該仔細地衡量計費模型的優缺點,再考慮一項。The CIO and CFO should carefully weigh the pros and cons of a chargeback model before considering one.

回報或認知-上一頁Showback or awareness-back

對於較大型的企業而言,從成本中心轉換到值中心的第一步是回報或認知復原模式。For larger enterprises, a showback or awareness-back model is a safer first step in the transition from cost center to value center. 此模型不會影響財務會計。This model doesn't affect financial accounting. 事實上,每個組織的 P&Ls 都不會變更。In fact, the P&Ls of each organization don't change. 最大的轉變為思維和認知。The biggest shift is in mindset and awareness. 在回報或認知復原模式中,它會管理集中式、匯總的購買能力,作為企業的代理程式。In a showback or awareness-back model, IT manages the centralized, consolidated buying power as an agent for the business. 在回報給業務的情況下,它會對相關的業務單位進行任何直接的成本,進而降低 IT 所使用的認知預算。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. 它也會根據相關聯的業務單位需求來規劃預算,讓 IT 能夠更精確地考慮與單純 IT 計畫相關的成本。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.

此模型可在真正的計費模型和更傳統的 IT 會計模型之間取得平衡。This model provides a balance between a true chargeback model and more traditional models of IT accounting.

雲端帳戶處理模型的影響Impact of cloud accounting models

帳戶處理模型的選擇對系統設計而言很重要。The choice of accounting models is crucial in system design. 計量模型的選擇可能會影響訂用帳戶原則、命名標準、標記標準,以及原則和藍圖設計。The choice of accounting model can affect subscription strategies, naming standards, tagging standards, and policy and blueprint designs.

在您與企業合作來做出雲端會計模型和 全球市場的決策後,您就有足夠的資訊可以 選擇您的第一個雲端採用專案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.