Your enterprise architecture is incomplete without accurate cost models
Conclusion: Recognition of revenue and recording of objectively verifiable historical costs are the foundation of globally accepted accounting practices. These practices in turn provide transparency and consistency of reporting to improve the confidence with which enterprises conduct business and undertake trade, nationally as well as internationally.
Unfortunately, many enterprise architectures lack models that address this most critical of elements within an organisation. This absence of cost analysis means the recommendations from enterprise architects (EAs) can lack business credibility, rely on subjective assessments or are stymied by biases, cultural drag and ignorance of the true cost of the technology portfolio. Therefore, EAs must present business leaders with analysis from enterprise architecture (EA) that not only contains cost based on basic accounting practices, but also employs other important economic models, analysis and reporting techniques such as total cost of ownership, activity-based costing and technical debt.