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The growing importance of Information Technology (IT) in organizations enhances its overall performance. However, top management has the perception that IT costs are high due to the lack of transparency in its control because the IT budget is, usually, the only financial data resource available. The problem that this research aims to solve is the fact that the IT budget, per si, does not provide the necessary information to support decision making about the cost optimization strategies to implement. The proposal for solving this problem is the definition of performance indicators, taking into account the IT budget data, to justify IT cost optimization strategies. In order to evaluate this investigation, a prototype was developed in OutSystems, which supports the proposed methodology, enabling support for decision making.