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Telecom Expense Management (TEM) - Telecommunications Expense Management - is the methodology that allows companies to achieve an improvement in Corporate Governance, by managing the costs of their telecommunications networks. The use of telecommunications resources in today's corporate world has been significantly increased. Consequently, their expenses came to have a much greater weight in the results of the company. Therefore, the need to carry out a more effective cost management and that bring effective results to organizations, became more relevant. That is the great proposal of TEM. The beginning of the TEM methodology dates back to the 1980s, and brought with it a series of tools and processes that allowed optimizing and controlling telecommunications resources more effectively and clearly, both for better decision-making and for optimization. With the increase in the demand for telephony in companies, there was a need for investments and innovations in processes and controls.