Factors Influencing the Use of DP Chargeback Information
A field survey was conducted to study the factors associated with the use of data processing chargeback information in organizations. The aim of this research was to identify the organizational and budgetary characteristics associated with how the output of a chargeback system is used by user-managers to control their data processing costs. It was found that involvement in budget preparation, accountability for meeting the data processing budget, and cost variability of the charges were the most important factors to consider when designing data processing chargeback systems.
|Chargeback, chargeout, cost control