The goal is not perfect accounting elegance. The goal is decision-quality transparency that helps leaders understand who is consuming value and who is generating cost.
For the wider governance context, see ITFM & AI.
Glossary entry
Cost Allocation
The method used to distribute shared technology cost across services, teams, products, or business units.
Why it matters
Cost allocation matters because AI costs often begin as shared platform investment and later become demand-driven; without a sensible allocation model, prioritisation and ROI discussions become distorted.
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