Custo Total de Propriedade (Total Cost Ownership) para Decisões de Investimentos em Tecnologia de Informação (TI)<p>Total Cost Ownership for Information Technology Investment Decisions (IT)
Keywords:
Controladoria, Custo de Propriedade, Tecnologia de Informação, Ciclo de VidaAbstract
Este artigo destaca a importância da análise do Total Cost Ownership (TCO), aplicado ao contexto atual, especialmente para a gestão de investimentos em Tecnologia de Informação (TI). O objetivo de pesquisa foi elaborar um frame com pesquisas sobre o TCO e propor um instrumento para auxiliar nas análises e decisões envolvendo os gastos e investimentos em (TI). Quanto aos aspectos metodológicos, trata-se de uma pesquisa qualitativa e descritiva, adotando a pesquisa bibliográfica, consulta de indicadores de TI, da Pesquisa Anual de uso da TI, da Fundação Getulio Vargas, que traz o Índice de Custo Anual por Teclado (equipamento) (CAPT), equiparado ao TCO e para a última etapa de pesquisa, no ambiente empresarial, foram analisados dois estudos de casos. Dessa forma, obtivemos informações dos investimentos efetuados em Sistemas de Informação, junto aos gestores das empresas. E por fim, foi desenvolvido um instrumento para análise do custo total de propriedade, que é a principal contribuição da pesquisa. A limitação desta refere-se a pouca familiaridade dos gestores em relação à aplicação plena do TCO, sendo assim, para pesquisas futuras sugere-se novas etapas de análise e acompanhar os resultados por período maior de tempo.References
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