How do you account for the value IT brings to the business? This is fueled by concern about the high costs of information technology. Tracking IT costs and IT-supported performance provides ongoing knowledge of how IT value is being created, lost, or underused. The real value of IT to an enterprise consists of the business functions it enables the organization to conduct well for its business advantage. The need for data on how IT is being used and what it costs is critical for IT consolidation is critical.”]
Source: https://www.csoonline.com/article/2117345/accounting-for-it-value.html