Situation

• A team of 4 in IT is involved in developing Automation services.
• They use SaaS applications as Automation Anywhere or MS Power Platform.
• They build templates, or such pre-configured solution modules, that can be readily used for internal deployments and client engagements for these platforms.
• They are not developing these SaaS Applications. Instead, they are building stuff on these SaaS platforms, and building "assets" that would enable other deliveries.

Costs involved

1. Labor expenses for the team members.
2. Vendor expenses for these SaaS licenses.
3. Assume are no project costs, or the depreciation expenses (to keep it simple)

Problem

• What ATUM Tower/Sub-Tower should such work be classified under?
• What Service would you classify this work under? (within the OOTB ATUM Service Taxonomy)
• How would you allocate costs 1) and 2) through the your cost model.

Keen to hear from the experts on how they define/classify such activities.

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JJ Sharma
TBM Practice Manager
KPMG Australia
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#CostingStandard(CT-Foundation)