IT Financial Management (ITFM) platforms allocate, plan, and report IT spend — providing the financial control plane that maps IT cost to the services, applications, and business units that consume it. Core capabilities include cost modeling and allocation (the TBM taxonomy is a common reference), budgeting and forecasting, chargeback and showback reporting, unit-cost economics for IT services, and integration with the ERP and cloud-billing systems that source the raw data. The category encompasses both methodology (TBM Council's Technology Business Management framework) and the product market that operationalizes that methodology.