ATUM Model

A proprietary best-practice model that combines financial and operational data, standardized technology classifications, allocation methods, and performance measures to produce transparent and actionable technology-cost analytics.

Technology costs originate in financial systems but are created, influenced, and consumed through operational resources, services, products, projects, applications, vendors, infrastructure, and business demand. Connecting these perspectives requires more than collecting expenditure data. It requires a governed model that explains how costs flow and why they should be attributed to particular consumers and outcomes.

The Apptio TBM Unified Model, known as ATUM, provides a structured approach to data sources, classifications, allocations, cost models, and performance measures. Alescent may use ATUM and related Apptio capabilities as part of a broader TBM, FinOps, and Value Realization Management architecture.