Pricing and the Allocation of Data Processing Resources.
Abstract
This thesis outlines the growing financial commitment by organizations to provide data processing services. The supply and demand characteristics of computers and micro-economics, pricing and accounting theories are reviewed in relation to resource allocation. The impact of no charge-back and charge-back policies on computer utilization are discussed in depth. Pricing goals--cost recovery and/or resource allocation, pricing principles and pricing structure--length of costing period, selecting resources to be priced and quality of service are also investigated in depth. Suggested resource utilization measures are included in the Appendices. The advantages and disadvantages of average cost, flat rate and flexible pricing charge-back techniques are critically examined. Several examples of charge-back techniques used by commercial, educational and military organizations are presented. A time phased implementation plan of a charge-back system, beginning with average cost followed by flexible pricing, is recommended. A bibliography is included.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 1975
- Accession Number
- ADA012413
Entities
People
- William Frank Habermann
Organizations
- Naval Postgraduate School