As enterprise IT environments grow more complex, leaders are under increasing pressure to explain technology costs clearly and manage spending responsibly. Cloud adoption, shared services, and subscription-based models have made IT expenses more variable and less predictable. In this environment, organizations need a structured approach to financia

As IT environments evolve into highly distributed ecosystems, enterprises face increasing pressure to explain technology spending in business terms. Cloud adoption, SaaS proliferation, and hybrid architectures have transformed IT from a fixed-cost function into a dynamic investment portfolio. TBM implementation has emerged as a strategic response t