How do you evaluate changes in I.T. spending when your company is dealing with internal restructurings and external factors such as an economic downturn? It can be misleading to compare annual technology spending with a company's overall revenue—especially when looking at a company with a sizable technology outsourcing arrangement.

The purpose of this scorecard is to examine changes in I.T. budgets and compare them with other influences that affect technology spending. Our example is based on financial information reported by General Motors, which has outsourced technology operations since the 1980s. A comprehensive review like this can help executives determine whether management of I.T. is aligned with enterprise performance.

To see the details behind this tutorial and fill in your own estimates, click on the "Get the Tool" icon above and download the interactive worksheet.