TBM Framework
The Framework provides the foundation to plan, measure and manage the value of technology. It supports both top-down alignment with strategic priorities and bottom-up modelling of cost, consumption and outcomes.
The Framework enables organizations to embed value-thinking into every decision. It’s a blueprint for managing technology’s business value at scale.
It’s Value uses the ITFM, FinOps und SPM “Connected Standards” as the foundation of our TBM approach.
TBM Model
One of the core capabilities of TBM is the ability to model how technology resources flow through the enterprise—from raw financial inputs to business value delivery. While this often begins with cost modeling, TBM supports a broader, evolving set of use cases that drive insight, fairness, and strategic alignment.
With TBM modeling, organizations can:
- Understand what resources are being used (e.g., servers, cloud, labor)
- Trace how those resources enable IT services and solutions
- Allocate technology investments to the business capabilities and outcomes they support
- Support showback, chargeback, optimization, and scenario planning with confidence
TBM Taxonomy
The TBM Taxonomy is a structured model that organizes technology spend, resources, and services across every layer of the enterprise. It enables clear cost modeling, service transparency, and value traceability.
With the TBM Taxonomy, organizations can:
- Map financial data to Cost Pools und Tech Resource Towers
- Align resources to Solutions that support the business
- Model value delivery to Business Functions, Value Streams, and Consumers
The Taxonomy makes it possible to speak the same language across technology, finance, and business teams—so decisions are grounded in facts and aligned to what matters most.