In comparison, cost centers tend to be resources or technology, service centers service oriented, and profit centers profit or business oriented. Consequently, activity accounting for cost centers is based on cost allocations or full cost prices on the basis of technical capacities, while service centers account close to the market, and profit centers take an even greater business risk and account market prices. But profit centers may also use technical price models.

IT has successfully responded to the continuing pressure to increase efficiency with standardization, modularization, and automation. However, the industrialization of IT has not ­muted the discussion about its value contribution. IT controlling can make a valueable contribution in this sense by creating the ­required transparency and the basis for successful, business-oriented management of IT through coordinated interplay of the described instruments Balanced Scorecard, portfolio controlling, and cost and activity accounting. If optimization of IT controlling is required, it is necessary to draw on models for controlling structures, procedures, and methods which are tried and proven in practice, whereby they should reflect the IT business model and the size of the IT unit. By this means, it is possible to deal with the normally high time pressure and result orientation regarding quick wins and synergy effects.