Harvard Business Review

SEPTEMBER 13, 2012

An impatient marketing or finance manager would, on the sly, secure some extra budget money and hire a contractor to build a little database that tracked mailing addresses or top-line financials. Slowly but surely, as the little database grew bigger and bigger, the manager would wedge the cost into her operating budget.

Supply Chain 15

Supply Chain CIO Budgeting Project 15

Harvard Business Review

OCTOBER 12, 2011

The CIO was Katherine Hudson, who is considered by many people to have launched the modern IT outsourcing movement while at Kodak. High-value functions such as infrastructure development and database administration were retained; others, including PCs, networks, and mainframes, were outsourced.

CIO 9

CIO Outsourcing Cost Center Film 9

Harvard Business Review

JANUARY 16, 2015

Our understanding of how organizations think and act doesn’t always make this distinction between the interests of the enterprise and its managers. CSO, CFO, CIO, IT, Ops (Practice Leaders): Typically, these decision makers run cost centers as opposed to generating revenue.

P&L 8

P&L Due Diligence CIO COO 8