Reference model for measuring and analysing costs – particularly in business informatics

This paper is devoted to problems of management of cost efficiency of business informatics with Business Intelligence (BI) assistance. It defines basic critical points that must be taken into account during creating models for management of cost efficiency of business informatics. It proposes new model for management of cost efficiency, this model include also definitions of dimensions and indicators for measuring of this cost efficiency. The model takes into account requirements that pose claim on management of cost efficiency necessitated by accounting and requirements from consultancy with managers of companies. It also takes into account requirement of methodologies for management business informatics and methods and processes for evaluating and measuring business informatics. This methodologies, methods and processes are transformed into procedures that are appropriate for measuring and evaluating business informatics. This model is intended for monitoring of actual situation, evolution cost efficiency of business informatics and it can be used for making decisions about convenience of outsourcing of business informatics. There are presented some examples from presentation level of mentioned model for measuring of cost efficiency of business informatics. This presentation level is in the form of tables and also in the form of dashboards.