Management wants to receive a monthly report on data center cost breakdown per business unit...

EPI’s financial management guidance distinguishes between several internal cost transparency models.Chargebackoccurs when costs are formally billed to internal departments or customers. However, in this scenario, management wants visibility of cost distributionwithoutmaking business units financially responsible. This aligns directly with theShow Backmodel.

Show Back is a non-billing mechanism that reports how much each business unit would hypothetically be charged if costs were allocated proportionally. It improves cost awareness, encourages responsible consumption, and helps management understand operational cost drivers without generating friction associated with real billing. Show Back is commonly used in organizations where financial culture, policy constraints, or strategic choices prevent the use of formal chargeback.

Options A (Chargeback) does not meet the requirement because it transfers costs. Options C and D are not recognized cost transparency models within EPI or general IT financial management practices.

Therefore, the most suitable model for cost transparencywithout financial transferisB – Show Back.