The measurement of the use of data processing resources is necessary to allocate the cost of these resources to users. This is becoming more important because the cost of data processing is making up an increasingly larger percentage of each user's budget. Traditional measurements of the cost of data processing resources, such as the full absorption method, are unsuitable because users are not charged according to their actual resource utilization, and because data processing departments are not held accountable for fluctuations caused by efficiencies and inefficiencies of their operations.
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Rettus et al. (1972) studied this question.
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