Many enterprises have achieved basic visibility into IT spending, yet far fewer have reached true cost accountability. As IT environments expand across cloud platforms, SaaS tools, and shared infrastructure, understanding where money is spent is only the first step. Leaders now need to control costs, justify investments, and ensure spending aligns

Enterprise IT organizations have made significant progress in achieving cost transparency, yet many still struggle to convert that transparency into strategic insight. Cloud services, digital platforms, and distributed operating models have increased both agility and financial complexity. TBM implementation has emerged as a powerful way to frame IT