Accounting control of data processing

Rettus, R. C.; Smith, Raymond Arthur

doi:10.1147/sj.111.0074

Cited by 10 publications

(2 citation statements)

References 1 publication

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“…Consequently, a common practice in the IT domain is to apply standard rates to actual usage as a substitute for marginal cost pricing. Standard rates retain the concept of usage-based variable charges, but require simpler computations and provide more stable prices than marginal cost pricing (McKell et al, 1979;Rettus and Smith, 1972). Although a system of usage-related charges based on standard rates is expected to lead to optimal economic decisions, the evidence that it does so is limited.…”

Section: S~mentioning

confidence: 99%

The Untapped Potential of IT Chargeback

Ross¹,

Vitale²,

Beath³

1999

MIS Quarterly

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IT chargeback is generally regarded as a necessary evil in which central IT costs are, as accurately as possible, divided among the business units that benefit from them. In this study of IT chargeback practices at ten large U.S. firms, we found that IT chargeback had the potential to be a valuable management tool. We observed three approaches to chargeback that differed according to their objectives, their policies regarding sourcing and level of accountability, and their administrative processes. While all three approaches led to cost reduction efforts by chargeback statement recipients, they had different impacts on business unit attitudes toward the IT unit. In particular, we found that chargeback could facilitate useful discussions between the IT unit and business units about business priorities and the value of IT services. In most cases, however, chargeback, while encouraging business unit managers to manage the demand for IT services, left them questioning whether the IT unit was effectively managing the supply of those services. Based on these findings we offer recommendations as to how firms can design chargeback systems that will generate positive attitudes and economic returns. Pages

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Section: S~mentioning

confidence: 99%

The Untapped Potential of IT Chargeback

Ross¹,

Vitale²,

Beath³

1999

MIS Quarterly

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“…The interviews lasted around 30 minutes each and focused upon a list of resources which was provided each individual. These resources, given in Table 1 , were compiled from both suggested and implemented pricing schedules found in the literature (7, 5, 8,1,9,10).…”

Section: Introductionmentioning

confidence: 99%

Selecting computer resources for inclusion within a pricing system

Zmud

1975

J. Am. Soc. Inf. Sci.

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A great deal of interest has been shown in the use of prices as a means of allocating computer resources. However, little effort has been exerted toward determining which resources should be priced. As a step in this direction, a study was undertaken to uncover which resources can be validated for inclusion within a pricing structure. The resources thus found most suitable for pricing are core space and CPU time. A basis for including additional resources within the pricing structure is also provided.

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A Sequence of Computing Courses for Accounting Majors

Nestman

White

1978

The Journal of Data Education

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Accounting control of data processing

Cited by 10 publications

References 1 publication

The Untapped Potential of IT Chargeback

The Untapped Potential of IT Chargeback

Selecting computer resources for inclusion within a pricing system

A Sequence of Computing Courses for Accounting Majors

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