Accounting for Automatic Data Processing Costs Needs Improvement.

摘要

Twenty-six Federal organizations providing data processing services were using cost accounting procedures that were inadequate in some ways. Basic cost components like utilities,space rental,costs of transmitting data from one place to another and military salaries were frequently omitted from reports of total costs. Without accurate costs managers (1) may choose uneconomical alternatives when replacing or adding to computer facilities and (2) may fail to appropriately charge users of computer facilities for services performed.