Identificação dos Elementos de Custo para Manutenção e Suporte de Sistemas ERP em IFES Brasileiras: uma abordagem baseada em TCO e ITIL (Cost Elements Identification for Maintenance and Support of ERP Systems in Brazilian IFES: An Approach Based on TCO and ITIL)

Sérgio Luís Lima Corrêa (, Mirian Picinini Méxas (, Geisa Meirelles Drumond (, Marcelo Jasmim Meiriño (

1Universidade Federal de Juiz de Fora
2Universidade Federal Fluminense

This paper appears in: Revista IEEE América Latina

Publication Date: May 2016
Volume: 14,   Issue: 5 
ISSN: 1548-0992

Many IFES (Federal Higher Education Institutions) in Brazil use integrated management systems, which are well known as ERP (Enterprise Resource Planning) systems. These systems usually are quite comprehensive, expensive and they still in use for a long time until be replaced. So, their costs shall be evaluated, not only acquisition costs, but mainly maintenance and support costs. Therefore, in order to define these cost elements of ERP systems in Brazilian IFES, a literature review was conducted and a set of these costs is proposed based on the TCO (Total Cost of Ownership) methodology and supported by the financial management process framework ITIL (Information Technology Infrastructure Library). Five experienced specialists on ERP systems have validated these costs elements set on literature review. Afterwards a survey with 41 experts in ERP systems from Brazilian IFES was conducted, in order to inquiry their perceptions about the relevance of these cost elements. The study results in a classification for the highest cost elements in Brazilian IFES, which greatly contributes to assist decision makers not only to adopt these elements for measurement of maintenance and support costs of ERP systems in use, as well, help them to draw the IFES's strategic planning.

Index Terms:
ERP systems, TCO, ITIL, Maintenance and support costs   

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