Information technology costing methodology development after a corporate merger

Gordon W. Couturier (The University of Tampa, Tampa, Florida, USA)
Thomas A. Kumbat (Tampa Electric Company, Tampa, Florida, USA)

Industrial Management & Data Systems

ISSN: 0263-5577

Publication date: 1 February 2000


When two companies merge, the information technology (IT) departments of the two companies are also merged. This merger typically requires the development of a meaningful data center costing methodology that can be used for planning, budgeting and cost justification. This paper describes the merger of Tampa Electric Company and Peoples Gas System and the development of a costing methodology for the combined IT organization.



Couturier, G.W. and Kumbat, T.A. (2000), "Information technology costing methodology development after a corporate merger", Industrial Management & Data Systems, Vol. 100 No. 1, pp. 10-16.




Copyright © 2000, MCB UP Limited

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