COMPUTER SYSTEM MANAGEMENT: A MACRO PLANNING COST ALLOCATION PROCEDURE.

J. F. Nunamaker, A. Whinston

Research output: Contribution to journalArticle

1 Scopus citations

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 languageEnglish (US)
Pages (from-to)177-189
Number of pages13
JournalManage Inf
Volume2
Issue number4
StatePublished - Jan 1 1973
Externally publishedYes

ASJC Scopus subject areas

  • Engineering(all)

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