Abstract
The problems of allocating costs of a computer system are discussed, and a procedure is presented to solve these problems. A rational approach to planning and cost allocation of computer facilities is developed in the concept of a Responsibility Center. By such a scheme, users of a computer facility are influenced to adjust their demands for processing to a level most beneficial to the overall organization in question. The developed cost allocation formula provides a rational way to distribute costs; it allocates greater costs to the user whose alternative costs are greater.
Original language | English (US) |
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Pages (from-to) | 177-189 |
Number of pages | 13 |
Journal | Manage Inf |
Volume | 2 |
Issue number | 4 |
State | Published - 1973 |
ASJC Scopus subject areas
- Engineering(all)