Publications

Articles and perspectives from our consulting practice — on cost accounting, pricing models, service management and agile product development for IT service providers. All articles are available as a PDF download.

Regulation · New

DORA Readiness for Provider Contracts

3rd opinion GmbH

What existing IT outsourcing contracts now need to deliver. Article 30 DORA, typical gaps and a structured approach from service due diligence to prioritised renegotiation.

Download PDF
Service Integration · New

SIAM in Multi-Vendor Environments

3rd opinion GmbH

Operating model beyond single sourcing: the four archetypes of the service integrator, the five steering levers for multi-vendor ecosystems and the typical pitfalls in practice.

Download PDF
Sourcing · New

Cloud Sourcing — From License Purchase to Operating Model

3rd opinion GmbH

Why classical IT procurement hits its limits in the cloud. Contract patterns, FinOps discipline and service management for hyperscaler and SaaS landscapes — including the key levers for contract design.

Download PDF
Cost Steering

Target Costing — Steering IT Costs and Services Efficiently

3rd opinion GmbH

How IT service providers systematically derive target costs from the market, separate services into added value and stable costs, and strategically secure product and portfolio decisions.

Download PDF
Pricing

Pricing Models for IT Service Providers

3rd opinion GmbH

From cost center to profit center — a structured overview of charge-back models, their legal framework and the requirements for transparency, flexibility and operational data capture.

Download PDF
Controlling

Cost Accounting Models for IT Service Providers

3rd opinion GmbH

Why classical cost accounting hits its limits in IT — and which models can handle fixed assets, high overheads and shifting customer allocations without losing pricing transparency.

Download PDF
Service Management

Product Lifecycle Management — What IT Service Providers Can Learn from Industry

3rd opinion GmbH

PLM as a mental model for IT services: structuring services into components, managing lifecycles deliberately, running portfolios efficiently and customer-centrically — from procurement to sales.

Download PDF
Methodology

Agile Product Development — Why IT Service Providers Need Agile Approaches

3rd opinion GmbH

How agile principles can be applied beyond software development to entire service development — with a focus on speed, risk and customer-aligned results.

Download PDF
3rd opinion

IT Sourcing. Transformation. Performance.

3rd opinion GmbH
Martinstr. 7a
30659 Hannover

Legal

© 2026 3rd opinion GmbH. All rights reserved.