TBM Taxonomy

The TBM Taxonomy is the standardized, versioned classification model of the TBM Council for the uniform structuring of technology costs and services. It defines the categories into which costs, resources and services are classified so that analyses are consistent within the organization and comparable externally.

The taxonomy is structured in layers: cost pools form the finance view, resource towers the technology view, and solutions and services the business view. Each layer contains defined categories with descriptions that are maintained by the TBM Council and published in versions with release notes. When versions change, for example to a new major version, organizations must reflect changed categories and names in their cost model to keep benchmarks and time series consistent.

The taxonomy is the structural core of TBM. The middle layer, which bundles technology resources, is described in the entry Resource Towers.