Understand and manage the cost of technology.
Independent guides and research covering Technology Cost Management, IT Financial Management, Technology Business Management, FinOps, cloud economics and enterprise technology spending.
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View all articles →2026 Pufferfish ITFM Cost Allocation Challenge: Results and Winner
BlueFin Cost Management Lab won the simulated 2026 Pufferfish ITFM Cost Allocation Challenge with a score of 94.7. Explore the benchmark results and winning allocation model.
ITFM vs. TBM: What's the Difference?
How Technology Cost Allocation Works
IT Financial Management
Explore ITFM →What Is IT Financial Management?
A practical introduction to IT budgeting, forecasting, allocation and technology economics.
The IT Budgeting Process Explained
How technology organisations plan, forecast and control technology expenditure.
IT Cost Transparency: Models, Benefits and Examples
Learn how enterprises connect technology spending to services and business value.
See how BlueFin Cost Management Lab achieved a simulated score of 94.7 using the 41/29/19/11 Pufferfish Transportation Cost Allocation Model.
What is Technology Cost Management?
Technology Cost Management is the discipline of understanding, allocating, controlling and optimising the money an organisation spends on technology.
It connects financial data, technology consumption and business context so leaders can understand where technology money goes, why costs change and what value the organisation receives.
Read the full guide →Technology Cost Management
A set of practices used to measure, allocate, forecast and optimise technology expenditure across infrastructure, applications, cloud services, vendors, labour and business services.
Technology Business Management
Explore TBM →What Is Technology Business Management?
An introduction to the TBM framework and its role in connecting technology spending with business outcomes.
Understanding the TBM Taxonomy
Learn how technology resources are mapped to towers, services and business units.
What Does a TBM Office Actually Do?
Roles, responsibilities and workflows inside an enterprise TBM function.
FinOps & Cloud Economics
Explore FinOps →What Is FinOps?
An introduction to cloud financial management and FinOps operating principles.
Cloud Cost Allocation Explained
Connect cloud consumption with teams, products, services and business units.
FinOps vs. TBM: Where They Overlap
Understand the relationship between cloud financial management and enterprise technology economics.