CTcon: IT controlling

IT con­trol­ling

Why this matters

In their search for efficiency, companies are focusing their attention on their IT departments' economy and quality. Such units are often the company's largest cross-cutting department by budget, but also the least understood. Current reasons for developing IT controlling include

  • the introduction of quantity-based IT management, which enables market comparisons,
  • the inclusion of non-monetary aspects such as service quality or risks,
  • the gathering, professionalisation and standardisation of IT services in proprietary shared services centres, and the outsourcing of IT services.


The main challenge lies in the multiplicity of IT business models: application development, compute capacity and storage media, networking and voice, workplace systems and software licensing – managing it all poses a range of challenges. In IT demand, it is IT services that are in the foreground – in IT supply, it is technologies and resources. IT economy depends to a large extent on the interplay between the two perspectives.

Key questions

Key questions in structuring IT controlling range from strategic to operational:

  • IT governance: which IT-related decisions are made at a central, decentral or federal level?
  • Management approach: which approach is used to allocate the costs and revenues of IT services to clients and within the IT department (i.e. profit centre vs cost centre)?
  • Controlling concept: from the perspective of head office, is the IT department managed as a “black box” (based on output and costs) or as a “white box” with a more differentiated view of processes and resources?
  • Instruction and penetration depth: should IT controlling create transparency regarding the achievement of objectives or should it conduct causal analyses to give concrete recommendations to management?
  • Management dimensions: which objectives are in the foreground and which KPI system will provide answers to the resulting management questions? Planning and prioritisation: in the planning stage, how can IT demand and supply be interlinked and how can the system be optimised to help achieve the company's goals?
  • Reporting and BI solutions: how can the required transparency be created regarding IT demand and supply – even across unit boundaries?

Our offering

CTcon will assist you in systematically resolving open IT management questions and in developing your IT controlling in a targeted fashion.

Your contact person

Axel Neumann-Giesen
Partner | Bonn | Germany
Get in touch


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