Cost Pools

Cost Pools are groupings of similar IT spending, such as staff, hardware, software or external services, that serve as the starting point for distributing costs to services and recipients. They translate the account view of accounting into a structure that can be used by the cost model.

The pools are populated by mapping the accounts from the General Ledger. Sub-pools, such as the separation of internal and external staff, increase the accuracy of the subsequent distribution. The quality criterion is reconciliation: the pool totals must correspond to the underlying account totals. In the TBM taxonomy, cost pools form the lowest level; above them follow Resource Towers and services.

From the pools, costs are distributed via keys and rules. On this basis, service costs and charging rates are derived – and, between affiliated companies, intercompany prices in line with IT Transfer Pricing. Clearly defined pools are thus the bridge between accounting and the service-based cost view.