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Die Verantwortlichen sind aufgefordert die IT-Kosten zu senken oder zumindest ein effizientes Management sicherzustellen. Oftmals fehlt es daf\u00fcr an Transparenz und Verst\u00e4ndnis f\u00fcr diese Ausgaben. Die Analyse der IT-Kostentreiber erm\u00f6glicht ein tieferes Verst\u00e4ndnis der Ursachen und Auswirkungen strategischer Entscheidungen. Dieser Beitrag zielt darauf ab, die strategischen IT-Kostentreiber bez\u00fcglich des Wirkungshorizonts und des Entscheidungsortes zu analysieren. Die durchgef\u00fchrte Delphi-Studie zeigt, dass Entscheidungen \u00fcber diese Kostentreiber gr\u00f6\u00dftenteils mittel- bis langfristige Auswirkungen haben. Zudem wird deutlich, dass die IT-Abteilung zwar in den Entscheidungsprozess eingebunden ist, w\u00e4hrend die finalen Entscheidungen h\u00e4ufig st\u00e4rker im Fachbereich liegen. Zusammenarbeit und effektive Kommunikation sind deshalb entscheidend und die Verantwortung f\u00fcr IT-Kosten sollte von allen Entscheidungstr\u00e4gerInnen getragen werden. Dieser Beitrag erweitert die Forschung im IT-Kostenmanagement und sensibilisiert PraktikerInnen f\u00fcr Kostenbeeinflussungshebel und die strategische Diskussion \u00fcber IT-Kosten und das Wertversprechen der IT.<\/jats:p>","DOI":"10.1365\/s40702-024-01054-7","type":"journal-article","created":{"date-parts":[[2024,2,28]],"date-time":"2024-02-28T14:02:09Z","timestamp":1709128929000},"page":"200-220","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Die Auswirkung von Managemententscheidungen: Wie Fachbereichs- und IT-Verantwortliche ihre IT-Kosten effektiv steuern k\u00f6nnen","The Impact of Management Decisions: How Business and IT Managers Can Effectively Control Their IT Costs"],"prefix":"10.1365","volume":"62","author":[{"ORCID":"https:\/\/orcid.org\/0009-0003-0226-4114","authenticated-orcid":false,"given":"Constanze","family":"Riedinger","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8020-9055","authenticated-orcid":false,"given":"Melanie","family":"Huber","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3656-2668","authenticated-orcid":false,"given":"Niculin","family":"Prinz","sequence":"additional","affiliation":[]}],"member":"93","published-online":{"date-parts":[[2024,2,28]]},"reference":[{"key":"1054_CR1","doi-asserted-by":"publisher","first-page":"46","DOI":"10.1145\/506732.506738","volume":"32","author":"CJ Bacon","year":"2001","unstructured":"Bacon\u00a0CJ, Fitzgerald\u00a0B (2001) A systemic framework for the field of information systems. 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