What is the Service Value Potential?
The service value potential of a service has three components. The first is the portions that can be attributed from various chart of account (COA) entries to a particular service. These amounts can be categorized as Operational/Capital, Fixed/Variable and Direct/Indirect. The challenge with this apportionment method lies in the unit basis used for charging that is used for each element. For example, if we consider Hardware, Software, Accommodation, salaries and maintenance as typical “cost types” there needs to be an agreed basis that costs are assigned to particular services (this could be CPU cycles, or license counts, hours worked, supplier invoices, etc.). Any number of units may be appropriate from across the whole COA range. The checksum lies in how close all the service baseline costs are to the entire COA spectrum. The second component is the marginal value that a service adds to a customers assets. That is, how better off is the customer from having access to the service than
