Identify cost drivers in IBM's cloud computing infrastructure.

Implement an ABC system to allocate costs across different service offerings.

Calculate the cost per unit of cloud service using ABC allocations.

Analyze profitability across various client segments (e.g., small businesses, enterprises).

Recommend strategies to optimize cost allocation and enhance service profitability.

Cost Components for IBM's Cloud Computing Services:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$2,500,000,000
Variable Costs per Service Unit	$200
Total Service Units Provided per Year	5,000,000