This document discusses understanding the "black box" of IT spending through technology business management (TBM). It describes how CFOs struggle to understand complex IT investments and how TBM solutions provide transparency into IT costs through standard cost allocation and benchmarking against peers. The document recommends TBM best practices like budget forecasting, benchmarking, and optimizing efficiency. It suggests considering a TBM provider's independence, cloud-based solution, cost model standards, validation, and adherence to best practices.