Technology Business Management gives teams a consistent way to explain technology spend, connect costs to value, and manage financial accountability across IT, Finance, FinOps, and business stakeholders.
Yarken uses TBM structures to translate financial data into business-ready views of technology cost. Instead of reviewing spend only by general ledger, account, vendor, or cost center, teams can analyze spend through cost pools, towers, solutions, and consumers.
Yarken supports flexible TBM structures. Organizations can use TBM 4, TBM 5, or a blended model based on their internal taxonomy preference, governance process, and transition timeline.
How Yarken structures TBM
Yarken organizes technology spend across connected layers.
|
Layer |
What it represents |
Primary view |
|---|---|---|
|
Cost Pools |
The types of technology spend, such as staffing, hardware, software, facilities, telecom, outside services, and other financial cost categories |
Finance view |
|
Towers |
The technology functions supported by the spend, such as compute, storage, network, platform, end user, applications, security, and IT management |
IT view |
|
Solutions |
The applications, services, products, and solution offerings delivered by technology teams |
Business and service view |
|
Consumers |
The business units, teams, or groups using the services |
Accountability view |
These layers help teams trace spend from financial source data into technology and business outcomes.
Cost Pools
Cost Pools and Sub Cost Pools represent the finance view of technology spend.
They classify what was purchased or paid for. Examples may include staffing, outside services, hardware, software, facilities and power, telecom, and other operating or capital costs.
Cost Pools are the foundation for downstream allocation into towers, solutions, consumers, showback, and chargeback.
Towers
Towers and Sub Towers represent the technology view of spend.
They show which technology functions are supported by the cost. Examples include compute, storage, network, platform, end user, applications, delivery, security and compliance, and IT management.
Solutions
Solutions represent what technology delivers to the organization.
They connect spend to applications, services, products, and solution offerings. This helps teams understand the cost of delivered capabilities, not only the cost of the resources used to deliver them.
Consumers
Consumers represent the teams, business units, departments, product groups, regions, or other groups that use technology services.
Consumer views connect spend to accountability and support showback, chargeback, budgeting, forecasting, and business-facing cost conversations.
TBM version support
Yarken supports organizations that use TBM 4, TBM 5, or a blended approach while they transition between frameworks.
This flexibility allows each organization to align Yarken with its internal operating model instead of forcing a single taxonomy version. Some teams may keep established TBM 4 structures for reporting continuity. Others may adopt TBM 5 terminology and classifications for areas such as cloud, AI, security, and sustainability where applicable.
The taxonomy selected in Yarken affects the labels, categories, and mappings available across TBM reporting and allocation workflows.
How TBM connects to Yarken features
|
Area |
How TBM supports it |
|---|---|
|
Cost Transparency |
Shows spend across cost pools, towers, solutions, and consumers |
|
Cost Explorer |
Helps trace how spend moves through the model and where costs remain unmapped |
|
Analytics |
Provides reusable fields and dimensions for custom analysis |
|
Planning |
Gives budget and forecast work a consistent cost structure |
|
Showback and Chargeback |
Connects cost to consumers and supports accountability workflows |
|
Business Case |
Helps compare planned investment, spend, and value using governed cost context |
|
Ask Yarken |
Uses model context to answer spend and allocation questions more clearly |
Next step
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