A Practitioner’s Introduction to Activity‑Based Costing (ABC)
Activity Based Costing is not a new method to learn. It is the mechanism behind the frameworks we already use. When we understand how resources flow into activities and how those activities support services, the logic behind ITFM, TBM, and FinOps becomes much clearer.
Technology Cost Management Isn’t New
Technology cost management isn’t a new discipline. it’s the long‑standing practice of unit costing, allocation, and cost to value modeling applied to a new domain. Retail, manufacturing, logistics, and utilities have used these methods for decades. The difference now is that technology has become complex enough to need the same accuracy and precision.