In the first part , we discussed what software is as an IT asset and why it deserves dedicated attention. Along the way, we already mentioned SAM, and if you haven’t read Part 1 yet, we recommend starting there. Here, we continue exactly where we left off.

Software has stopped being a supporting element and has become a core part of business—from office applications and databases to cloud platforms and embedded components of IT services. The more digital an organization becomes, the greater its dependence on software—not only in terms of costs, but also in terms of operational resilience and risk.

Against this backdrop, software management has become significantly more complex over time:

• hybrid infrastructures and cloud environments
• subscription-based models
• BYOD
• growth in the number of embedded and background components
• stricter licensing and regulatory requirements.

As a result, companies increasingly face situations where traditional asset accounting is no longer sufficient, and the lack of a systematic approach to software starts to directly affect finances, security, and business continuity.

This is where Software Asset Management emerges as a separate discipline. In international methodologies, SAM is viewed much more broadly than just licensing. SAM covers the management of software assets regardless of:

• where the software is used—on-premises or in the cloud (on-premises, IaaS/PaaS, SaaS);
• what hardware it is installed on—servers, workstations, mobile devices, IoT, and other device types;
• who owns the software and the infrastructure—the organization, an employee, a contractor, or a service provider;
• which licensing model is used—perpetual licenses, subscriptions, term licenses, and other options.

It is important to understand that SAM is not only a toolset and not only licensing.
At its core, SAM is about managing:

• people—roles, responsibilities, and collaboration between IT, finance, security, and procurement;
• processes—from demand planning and purchasing to usage, changes, and software retirement;
• technologies—systems for inventory, discovery, analytics, and control of software assets.

This kind of comprehensive approach makes it possible to use software deliberately, reduce risks, and extract real business value—rather than simply reacting to vendor or regulatory demands.

At this stage, it’s important to capture the key point: SAM is not only about licenses and tools. Managing software assets involves the organization’s context, how software is used, the roles of stakeholders, and the decisions being made.

In the next part, we’ll look at what SAM looks like in practice: where organizations typically start, which elements become foundational, and why the system simply doesn’t work without them.

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