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Technology Business Management (TBM)

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 established TBM taxonomy structures, including v4.0, v5.0.1, and a combined v4.0 and v5.0.1 approach. The structure selected for a model determines how technology costs are classified and reported.


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.


Taxonomy version support

Yarken supports different TBM taxonomy structures to suit technology cost classification, allocation, and reporting requirements.

  • TBM v4.0 supports established TBM structures.

  • TBM v5.0.1 provides the current TBM taxonomy structure.

  • v4.0 and v5.0.1 supports organizations using both structures.

Taxonomy versions are assigned to individual models under Admin > Settings > Models. When you select a model in Yarken Designer, Yarken uses that model's taxonomy to determine the applicable Cost Pool and Tower structures.

This allows different models to use different taxonomy versions, including TBM v4.0, v5.0.1, and combined v4.0 and v5.0.1 structures.

For configuration instructions, see Create and manage custom models.


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

TBM Cost Pools


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