Use this article to understand how Yarken uses TBM structures to explain technology spend, cost flow, and business accountability.
See technology spend through a business lens
Technology Business Management and Cost Transparency help teams understand how IT spend flows through the organization.
Yarken uses TBM structures such as cost pools, towers, solutions, and consumers to translate financial transactions into views that Finance, IT, FinOps, and business leaders can use.
This gives teams a shared way to understand what technology costs, where the money is going, which services are consuming spend, and how that spend connects to business value.
What you can do
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Analyze year-to-date spend using TBM taxonomy.
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Break down spend by cost pools, towers, solutions, and business capabilities.
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Understand the finance view of IT spend through cost pools and sub cost pools.
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Understand the technology view of spend through towers and sub towers.
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Connect spend to applications, products, services, consumers, and business units.
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Review cost transparency dashboards and drilldown reports.
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Compare current year spend against prior year spend where available.
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Support showback, chargeback, planning, analytics, and Ask Yarken with a consistent model.
Cost Transparency
Cost Transparency gives teams a high-level view of technology spend using the TBM taxonomy.
Users can review year-to-date spend across cost pools, towers, solutions, and business capabilities. This helps teams move from raw GL and cost center data into business-meaningful views of IT spend.
Cost Transparency also supports drilldown reporting, so users can move from summary-level views into more detailed analysis when needed.
Cost Pools
Cost pools and sub cost pools represent the finance lens of IT spend.
They are the foundation of the TBM model in Yarken. Accurate cost pool allocation is required for downstream views such as towers, solutions, consumers, showback, and chargeback.
Cost pools help teams categorize spend in a way that supports clearer reporting, allocation, and financial accountability.
Towers
Towers and sub towers represent the technology view of spend.
Once cost pool allocation is complete, cost pool spend becomes available for tower allocation. Towers help teams understand spend by functional technology areas, making it easier to analyze cost drivers across infrastructure, applications, security, end user services, and other technology domains.
Solutions and Consumers
Solutions help connect technology spend to applications, products, services, and solution offerings.
Consumers help connect cost to the business units or groups consuming those services.
Together, they help teams understand not only what technology costs, but who uses it and where accountability should sit.
What makes it different
Cost Transparency in Yarken is connected to the broader operating model.
The same TBM structure supports analytics, planning, cloud spend, showback, chargeback, business cases, and Ask Yarken.
This means teams are not creating one view for Finance, another for IT, and another for business stakeholders. They are using one shared model to explain technology spend across the organization.
When to use TBM and Cost Transparency
Use TBM and Cost Transparency when you need to understand how technology spend is categorized, allocated, and consumed.
Use Cost Transparency dashboards when you need a high-level view of spend across the TBM model.
Use drilldown reports when you need to investigate cost pools, towers, solutions, consumers, or business capabilities in more detail.
For detailed step by step instructions on cost pools, towers, solutions, consumers, allocation rules, and Cost Transparency reporting, refer to the relevant user guides.
Next step
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