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IT Department, Treated as a Business?

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Can't find much when googling this topic, but I am curious to how other IT departments are run in larger corporations/businesses. I have been in a couple different large settings and have seen two approaches to how the IT department handles IT related Assets.

One being, the IT Department is treated as a business within company and all assets are managed by IT but if another department wants new computers they need to basically "purchase" them from IT and then the equipment is transferred to that departments "account". I have been in a company like this where the IT Team is treated as a business and it always seemed to work out. The main thing being that it allowed for accountability.

The second, being IT is treated as a supplier, a supplier that hands everything out for free, with little accountability to anything. I have also and am currently in a company that operates like this and although it works just fine, it seems to slowly hurt the IT budget because nothing is accounted for and any other department can break there equipment with no repercussions knowing that IT will just replace everything for free.

Just curious to see what others peoples thoughts are on the matter. I understand a lot of it is probably over my head with budgeting and what-not.


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