Although almost all companies and organizations use information technology in almost every business process is rife that there is no real awareness of the cost of this technology poses.

This entails serious disadvantages:

* Technological resources are wasted.
* Not properly budgeted costs associated therewith.
* It is virtually impossible to establish a consistent price policy.

The main objective of Financial Management is to assess and control the costs associated with IT services so as to provide quality service to customers with an efficient use of IT resources required.

If the IT organization and / or their clients are not aware of the costs associated with services may not assess the return on investment and may provide consistent technology investment plans.