Cost Accounting

This paper was presented at the 1997 CAUSE annual conference and is part of the conference proceedings, "The Information Profession and the Information Professional," published online by CAUSE. The paper content is the intellectual property of the author. Permission to print out copies of this paper is granted provided that the copies are not made or distributed for commercial advantage and the source is acknowledged. To copy or disseminate otherwise, or to republish in any form, print or electronic, requires written permission from the author and CAUSE. For further information, contact CAUSE at 303-449-4430 or send e-mail to [email protected].
Cost Accounting a Network — A Case Study
Larry Levine
Director of Computing
Dartmouth College
Hanover, NH 03755
Betsy McClain
Director of Fiscal and Auxiliary Services, Computing Services
Dartmouth College
Hanover, NH 03755
Regardless of how they are budgeted, IT costs must be paid. Most schools offer some computing services at no cost to the individual or unit and some that are charged back to users and units. Typically, common good services are centrally funded, and services that differentially benefit specific individuals or units are charged for. How services are funded often reflects a school’s philosophy about IT and about finances. Preferably, IT funding mechanisms deliberately help shape and influence an institution’s IT and services philosophy, as opposed to an IT or service philosophy being unintentionally shaped by fiscal policies that follow no particular strategy. Levying fees to users on an individual or departmental basis may yield a different demand and expectation of IT services than when costs are borne by a central budget. Quantity and quality, degree of centralization, and ...
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